Document ID: /roh_data/filtered/swiss_laws_in_ROHinterleaved.jsonl.gz/17234

This text was translated from EN into Rumantsch Grischun.

If the realisable value in the subsequent valuation of inventories and non-invoiced services taking account of expected costs is less than the acquisition or manufacturing costs on balance sheet date, this value must be entered. Inventories comprise raw materials, work in progress, finished goods and resale merchandise.

Sche la valitaziun sequenta da las provisiuns e dals servetschs betg facturads mussa che la valur d’alienaziun è – resguardond ils custs che resultan anc – pli bassa ch’ils custs d’acquisiziun u da producziun per il di da referenza da la bilantscha, sto vegnir cudeschada questa valur. Provisiuns èn las materias primas, ils products en elavuraziun, ils products finids e la martganzia.