Document ID: /roh_data/filtered/swiss_laws_in_ROHinterleaved.jsonl.gz/17286

This text was translated from EN into Rumantsch Grischun.

The consolidated accounts of the following undertakings must be prepared in accordance with a recognised financial reporting standard:1. companies whose equity securities are listed on a stock market, if the stock market so requires;2. cooperatives with a minimum of 2000 members;3. foundations that are required by law to have an ordinary audit. Article 962a paragraphs 1–3 and 5 apply mutatis mutandis. The consolidated accounts of other undertakings are governed by recognised financial reporting principles. In the notes to the consolidated accounts, the undertaking shall specify the valuation principles. If it derogates from such rules, it shall give notice thereof in the notes to the accounts and provide the information required for assessing the asset, financing and earnings of the corporate group in a different form. Consolidated accounts must nonetheless be prepared in accordance with a recognised financial reporting standard where:1. company members who represent at least 20 per cent of the basic capital or 10 per cent of the members of a cooperative or 20 per cent of the members of an association so require; 2. a company member or an association member subject to personal liability or a duty to pay in further capital so requires; or3. the foundation supervisory authority so requires.

Il quint dal concern da las suandantas interpresas sto vegnir fatg tenor in standard da rendaquint renconuschì:1. societads, sche lur titels da participaziun èn quotads ad ina bursa e sche la bursa pretenda quai;2. associaziuns cun almain 2000 commembers;3. fundaziuns ch’èn obligadas tras lescha da laschar far ina revisiun ordinaria. L’artitgel 962a alineas 1–3 e 5 è applitgabel confurm al senn. Il quint dal concern da las ulteriuras interpresas è suttamess als princips dal rendaquint regular. En l’agiunta dal quint dal concern menziunescha l’interpresa las reglas da valitaziun. Sch’ella divergescha da questas reglas, inditgescha ella quai en l’agiunta e furnescha en autra moda las indicaziuns ch’èn necessarias per dar invista da la situaziun da la facultad, da la finanziaziun e dal retgav dal concern. In quint dal concern sto tuttina vegnir fatg tenor in standard da rendaquint renconuschì, sche:1. quai vegn pretendì da societaris che represchentan almain 20 pertschient dal chapital da basa, da 10 pertschient dals commembers da l’associaziun u da 20 pertschient dals commembers da l’uniun;2. quai vegn pretendì d’in societari u d’in commember da l’uniun ch’è suttamess ad ina responsabladad persunala u ad in’obligaziun da far pajaments supplementars; u3. quai vegn pretendì da l’autoritad da surveglianza da la fundaziun.