Document ID: /roh_data/filtered/swiss_laws_in_ROHinterleaved.jsonl.gz/17202

This text was translated from EN into Rumantsch Grischun.

The balance sheet shows the asset and financing position of the undertaking on the balance sheet date. It is structured into assets and liabilities. Items must be entered on the balance sheet as assets if due to past events they may be disposed of, a cash inflow is probable and their value can be reliably estimated. Other assets may not be entered on the balance sheet. Cash and cash equivalents and other assets that will probably become cash or cash equivalents assets or otherwise be realised within one year of the balance sheet date or within the normal operating cycle must be entered on the balance sheet as current assets. All other assets are entered on the balance sheet as capital assets. Borrowed capital and shareholders’ equity must be entered on the balance sheet as liabilities. Liabilities must be entered on the balance sheet as borrowed capital if they have been caused by past events, a cash outflow is probable and their value can be reliably estimated. Liabilities must be entered on the balance sheet as current liabilities if they are expected to fall due for payment within one year of the balance sheet date or within the normal operating cycle. All other liabilities must be entered on the balance sheet as long-term liabilities. The shareholders’ equity must be shown and structured in the required legal form.

La bilantscha preschenta la situaziun da la facultad e da la finanziaziun da l’interpresa per il di da referenza da la bilantscha. Ella è dividida en activas e passivas. Sco activas ston vegnir bilantschadas valurs da facultad, sche l’interpresa po disponer da talas sin basa d’eveniments anteriurs, sch’ina afflussiun da meds è probabla e sche lur valur po vegnir stimada en moda fidada. Autras valurs da facultad na dastgan betg vegnir bilantschadas. Sco facultad en circulaziun ston vegnir bilantschads ils meds liquids sco er autras activas che daventan probablamain liquidas entaifer 1 onn a partir dal di da referenza da la bilantscha u entaifer il ciclus da fatschentas normal u che vegnan realisadas en autra moda. Sco facultad d’investiziun ston vegnir bilantschadas tut las autras activas. Sco passivas ston vegnir bilantschads il chapital ester e l’agen chapital. Ils debits ston vegnir bilantschads sco chapital ester, sch’els èn vegnids effectuads tras eveniments passads, sch’ina deflussiun da meds è probabla e sche lur valur po vegnir stimada en moda fidada. Sco debits a curta vista ston vegnir bilantschads ils debits ch’èn probablamain da pajar entaifer 1 onn a partir dal di da referenza da la bilantscha u entaifer il ciclus da fatschentas normal. Sco debits a lunga vista ston vegnir bilantschads tut ils auters debits. L’agen chapital sto vegnir preschentà e structurà tenor la furma giuridica.