Document ID: /roh_data/filtered/swiss_laws_in_ROHinterleaved.jsonl.gz/17306

This text was translated from EN into Rumantsch Grischun.

Companies that are required by law to undergo an ordinary audit and which and which are either themselves or through a company that they control involved in the extraction of minerals, oil or natural gas or in the harvesting of timber in primary forests must produce a report each year on the payments they have made to state bodies. If the company must draw up consolidated annual accounts, then it must produce a consolidated report on payments made to state bodies (group payments report); this replaces the reports from the individual companies. If a company with registered office in Switzerland is included in the group payments report that it or another company with registered office abroad has produced in accordance with the Swiss or equivalent regulations, it need not produce a separate report on payments made to state bodies. It must however in the Annex to the annual accounts indicate the other company in whose report it has been included, and publish this report. Extraction includes all activities carried out by the company in the areas of exploration, prospecting, discovery, development and extraction of minerals, oil and natural gas deposits and the harvesting of timber in primary forests. State bodies are national, regional or local authorities in a third country together with the departments and businesses controlled by such authorities. The correction by the FA Drafting Committee of 21 Nov. 2022, published on 9 Feb. 2023, relates to the French text only (AS 2023 62).

Interpresas ch’èn obligadas tras lescha da far ina revisiun ordinaria e ch’èn – sezzas u tras ina interpresa controllada dad ellas – activas en il sectur da l’explotaziun da minerals, da petroli u da gas natiral ubain dal tagl da laina en guauds primars, ston rediger mintga onn in rapport davart ils pajaments a posts statals. Sche l’interpresa sto far in quint annual consolidà, sto ella rediger in rapport consolidà davart ils pajaments a posts statals (rapport davart ils pajaments dal concern); quel remplazza la rapportaziun da las singulas societads. Sche l’interpresa cun sedia en Svizra è inclusa en il rapport davart ils pajaments dal concern, il qual ella u in’autra interpresa cun sedia a l’exteriur ha redigì tenor prescripziuns svizras u equivalentas, na sto ella betg rediger in rapport separà davart ils pajaments a posts statals. En l’agiunta dal quint annual sto ella dentant inditgar l’interpresa che ha redigì il rapport, en il qual ella è vegnida inclusa, e publitgar quest rapport. L’explotaziun cumpiglia tut las activitads da l’interpresa en ils secturs da l’exploraziun, da la prospecziun, da la scuverta, da l’explotaziun e da l’extracziun da minerals, da petroli e da gas natiral sco er dal tagl da laina en guauds primars. Sco posts statals valan autoritads naziunalas, regiunalas u communalas d’in terz pajais sco er partiziuns u interpresas controlladas da questas autoritads.