Document ID: /roh_data/filtered/swiss_laws_in_ROHinterleaved.jsonl.gz/17174

This text was translated from EN into Rumantsch Grischun.

Financial reporting is intended to present the economic position of the undertaking in such a manner that third parties can make a reliable assessment of the same. The accounts are filed in the annual report. This contains the annual accounts (the financial statements of the individual entity), comprising the balance sheet, the profit and loss account and the notes to the accounts. The regulations for larger undertakings and corporate groups are reserved. The annual report must be prepared within six months of the end of the financial year and submitted to the responsible management body or the responsible persons for approval. It must be signed by the chairperson of the supreme management or administrative body and the person responsible for financial reporting within the undertaking.

Il rendaquint duai preschentar la situaziun economica da l’interpresa uschia, che terzas persunas sa pon far in’opiniun fidada da tala. Il rendaquint vegn preschentà en il rapport da gestiun. Quel cuntegna il quint annual (bilantscha individuala) che sa cumpona da la bilantscha, dal quint economic e da l’agiunta. Las prescripziuns per interpresas pli grondas e per concerns restan resalvadas. Entaifer 6 mais suenter la fin da l’onn da gestiun sto vegnir redigì il rapport da gestiun e preschentà a l’organ cumpetent u a las persunas cumpetentas per l’approvaziun. Il rapport da gestiun sto vegnir suttascrit dal parsura da l’organ directiv u administrativ suprem e da la persuna ch’è responsabla entaifer l’interpresa per il rendaquint.