Document ID: /roh_data/filtered/swiss_laws_in_ROHinterleaved.jsonl.gz/17210

This text was translated from EN into Rumantsch Grischun.

The profit and loss account shall present the earnings of the company over the financial year. It may be prepared according to the period-based accounting method or the cost of sales method. If the period-based accounting method is used (nature of expense method), a minimum of the following items must be shown individually and in the specified order:1. net proceeds from sales of goods and services;2. changes in inventories of unfinished and finished goods and in non-invoiced services;3. cost of materials;4. staff costs;5. other operational costs;6. depreciation and valuation adjustments on fixed asset items;7. financial costs and financial income;8. non-operational costs and non-operational income;9. extraordinary, non-recurring or prior-period costs and income;10. direct taxes;11. annual profit or annual loss. If the cost of sales method is used (activity-based costing method), a minimum of the following items must be shown individually and in the specified order:1. net proceeds from sales of goods and services;2. acquisition or manufacturing costs of goods and services sold;3. administrative costs and distribution costs;4. financial costs and financial income;5. non-operational costs and non-operational income;6. extraordinary, non-recurring or prior-period costs and income;7. direct taxes;8. annual profit or annual loss. If the cost of sales method is used, the notes to the accounts must also show the staff costs and, as a single item, depreciation and valuation adjustments to fixed asset items. Other items must be shown individually in the profit and loss account or in the notes to the accounts to the extent that this is essential in order that third parties can assess the earning power or is customary as a result of the activity of the company.

Il quint economic preschenta la situaziun dal retgav da l’interpresa durant l’onn da gestiun. El po vegnir stabilì sco quint economic da producziun u sco quint economic da vendita. En il quint economic da producziun (procedura dals custs totals) ston vegnir preschentadas mintgamai separadamain almain las suandantas posiziuns, e quai en la suandanta successiun:1. retgavs nets da furniziuns e da prestaziuns;2. midadas da la provisiun da products finids e betg finids sco er da servetschs betg facturads;3. custs da material;4. custs da persunal;5. ulteriurs custs da manaschi;6. amortisaziuns e rectificaziuns da valurs sin posiziuns da la facultad d’investiziun;7. custs e retgavs finanzials;8. custs e retgavs d’ordaifer il manaschi;9. custs e retgavs extraordinaris, unics u d’autras periodas;10. taglias directas;11. gudogn annual u perdita annuala. En il quint economic da vendita (procedura dals custs da la svieuta) ston vegnir preschentadas mintgamai separadamain almain las suandantas posiziuns, e quai en la suandanta successiun:1. retgavs nets da furniziuns e da prestaziuns;2. custs d’acquisiziun u da producziun dals products vendids u da las prestaziuns vendidas;3. custs d’administraziun e da distribuziun;4. custs e retgavs finanzials;5. custs e retgavs d’ordaifer il manaschi;6. custs e retgavs extraordinaris, unics u d’autras periodas;7. taglias directas;8. gudogn annual u perdita annuala. En l’agiunta dal quint economic da vendita ston plinavant vegnir preschentads ils custs da persunal sco er – en ina posiziun – las amortisaziuns e las rectificaziuns da valurs sin posiziuns da la facultad d’investiziun. Ulteriuras posiziuns ston vegnir preschentadas separadamain en il quint economic, sche quai è impurtant per che terzas persunas possian giuditgar la situaziun dal retgav u sche quai è usità en il sectur d’activitad da l’interpresa.