Document ID: /roh_data/filtered/swiss_laws_in_ROHinterleaved.jsonl.gz/17278

This text was translated from EN into Rumantsch Grischun.

Where a legal entity that is required to file financial reports controls one or more undertakings that are required to file financial reports, the entity must prepare consolidated annual accounts (consolidated accounts) in the annual report for all the undertakings controlled. A legal entity controls another undertaking if it:1. directly or indirectly holds a majority of votes in the highest management body;2. directly or indirectly has the right to appoint or remove a majority of the members of the supreme management or administrative body; or3. it is able to exercise a controlling influence based on the articles of association, the foundation deed, a contract or comparable instruments. A recognised standard under Article 963b may define the group of undertakings. Associations, foundations and cooperatives may delegate the duty to prepare consolidated accounts to a controlled undertaking provided the controlled undertaking concerned brings all the other undertakings together under a single management by holding a voting majority or in any other way and proves that it actually exercises control.

Sch’ina persuna giuridica ch’è obligada da render quint controllescha ina u pliras interpresas, ch’èn medemamain obligadas da render quint, sto ella integrar en il rapport da gestiun in quint annual consolidà (quint dal concern) per tut las interpresas controlladas. Ina persuna giuridica controllescha in’autra interpresa, sch’ella:1. dispona directamain u indirectamain da la maioritad da las vuschs en l’organ suprem;2. ha directamain u indirectamain il dretg da nominar u da revocar la maioritad dals commembers da l’organ directiv u administrativ suprem; u3. po avair ina influenza dominanta sin basa dals statuts, dal document da fundaziun, d’in contract u d’instruments cumparegliabels. In standard renconuschì tenor l’artitgel 963b po definir il circul da las interpresas ch’èn da consolidar. Las uniuns, las fundaziuns e las associaziuns pon delegar ad ina interpresa controllada l’obligaziun da far in quint dal concern, sche questa interpresa controllada reunescha – tras la maioritad da las vuschs u en autra moda – tut las ulteriuras interpresas sut ina direcziun unitara e cumprova ch’ella haja effectivamain la controlla.