Document ID: /roh_data/filtered/swiss_laws_in_ROHinterleaved.jsonl.gz/15469

This text was translated from EN into Rumantsch Grischun.

Losses must be offset in the following order against:1. the profit carried forward;2. the voluntary retained earnings;3. the statutory retained earnings;4. the statutory capital reserve. Instead of being offset against the statutory retained earnings or the statutory capital reserve, remaining losses may also be carried forward in part or in their entirety to the next annual accounts. Amended by No I of the FA of 19 June 2020 (Company Law), in force since 1 Jan. 2023 (AS 2020 4005; 2022 109; BBl 2017 399).

Las perditas ston vegnir cumpensadas en la suandanta successiun cun:1. il transport dal gudogn;2. las reservas facultativas dal gudogn;3. las reservas legalas dal gudogn;4. la reserva legala dal chapital. Empè da vegnir cumpensadas cun la reserva legala dal gudogn u cun la reserva legala dal chapital, dastgan perditas restantas er vegnir transportadas per part u dal tuttafatg sin il nov quint annual.Versiun tenor la cifra I da la LF dals 19 da zer. 2020 (dretg d’aczias), en vigur dapi il 1. da schan. 2023 (AS 2020 4005; 2022 109; BBl 2017 399).