Document ID: /roh_data/filtered/swiss_laws_in_ROHinterleaved.jsonl.gz/17226

This text was translated from EN into Rumantsch Grischun.

When first recorded, assets must be valued no higher than their acquisition or manufacturing costs. In any subsequent valuation, assets must not be valued higher than their acquisition or manufacturing costs. Provisions on individual types of assets are reserved. Loss in value due to usage or age must be taken into account through depreciation, while other losses in value must be taken into account through valuation adjustments. Depreciation and valuation adjustments must be applied in accordance with generally recognised commercial principles. They must be deducted directly or indirectly from the relevant assets and charged to the profit and loss account and may not be shown under liabilities. For replacement purposes and to ensure the long-term prosperity of the undertaking, additional depreciation and valuation adjustments may be made. For the same purposes, the cancellation of depreciation and valuation adjustments that are no longer justified may be dispensed with.

Tar lur emprima registraziun dastgan las activas vegnir valitadas maximalmain per ils custs d’acquisiziun u da producziun. La valitaziun sequenta da las activas na dastga betg esser pli auta ch’ils custs d’acquisiziun u da producziun. Resalvadas restan disposiziuns per singuls geners d’activas. Las perditas da valur en consequenza d’utilisaziun e da vegliadetgna ston vegnir resguardadas cun far amortisaziuns, autras perditas da valur ston vegnir resguardadas tras rectificaziuns da las valurs. Las amortisaziuns e las rectificaziuns da las valurs ston vegnir fatgas tenor ils princips commerzials ch’èn renconuschids en general. Ellas ston vegnir imputadas directamain u indirectamain tar las activas correspundentas sin donn e cust dal quint economic e na dastgan betg vegnir preschentadas tar las passivas. Per intents da reacquisiziun sco er per segirar la prosperitad duraivla da l’interpresa dastgan vegnir fatgas ulteriuras amortisaziuns e rectificaziuns da valurs. Per ils medems motivs dastga l’interpresa desister da dissolver amortisaziuns e rectificaziuns da valurs che n’èn betg pli giustifitgadas.