Document ID: /roh_data/filtered/swiss_laws_in_ROHinterleaved.jsonl.gz/17198

This text was translated from EN into Rumantsch Grischun.

The accounting records and the accounting vouchers together with the annual report and the audit report must be retained for ten years. The retention period begins on expiry of the financial year. The annual report and the audit report must be retained in a written form and signed. The accounting records and the accounting vouchers may be retained on paper, electronically or in a comparable manner, provided that correspondence with the underlying business transactions and circumstances is guaranteed thereby and provided they can be made readable again at any time. The Federal Council shall issue regulations on the accounting records that must be kept, the principles for keeping and retaining them and on the information carriers that may be used.

Ils cudeschs da fatschenta e las quittanzas da cudeschaziun sco er il rapport da gestiun ed il rapport da revisiun ston vegnir conservads durant 10 onns. Il termin da conservaziun cumenza cun la fin da l’onn da gestiun. Il rapport da gestiun ed il rapport da revisiun ston vegnir conservads sin palpiri ed esser suttascrits. Ils cudeschs da fatschenta e las quittanzas da cudeschaziun pon vegnir conservads sin palpiri, en furma electronica u en ina furma cumparegliabla, uschenavant che la colliaziun cun las fatschentas ed ils fatgs ch’èn la basa da las cudeschaziuns è garantida ed uschenavant che lur legibladad è pussaivla da tut temp. Il Cussegl federal decretescha las prescripziuns davart ils cudeschs da fatschenta ch’èn da manar, davart ils princips per manar e conservar tals sco er davart ils purtaders d’infurmaziuns che dastgan vegnir utilisads.