Document ID: /roh_data/filtered/swiss_laws_in_ROHinterleaved.jsonl.gz/14776

This text was translated from EN into Rumantsch Grischun.

For each financial year, the profit or loss and each partner’s share thereof are determined on the basis of the annual accounts. The interest on each partner’s share of the capital may be credited to that partner as provided in the agreement even if that share has been reduced by the loss for that financial year. Unless otherwise agreed, the interest rate is four per cent. When calculating the profit or loss, the contractual fee for the work done by a partner is treated as a debt of the partnership. Amended by No I 3 of the FA of 23 Dec. 2011 (Financial Reporting Law), in force since 1 Jan. 2013 (AS 2012 6679; BBl 2008 1589).

Per mintga onn da gestiun sto – sin basa dal quint annual – vegnir eruì il gudogn u la perdita e vegnir calculada la quota da mintga societari. A mintga societari dastgan vegnir bunifitgads ils tschains per sia quota da chapital tenor il contract, er sche questa quota è sa reducida tras la perdita da l’onn da gestiun. Sch’il contract na dispona betg autramain, importa il tschains 4 pertschient. Eruind il gudogn e la perdita vegn in onurari, ch’è fixà contractualmain per la lavur d’in societari, tractà sco debit da la societad. Versiun tenor la cifra I 3 da la LF dals 23 da dec. 2011 (dretg da rendaquint), en vigur dapi il 1. da schan. 2013 (AS 2012 6679; BBl 2008 1589).