Document ID: /roh_data/filtered/swiss_laws_in_ROHinterleaved.jsonl.gz/73676

This text was translated from EN into Rumantsch Grischun.

In companies that are required to have their annual accounts and, if applicable, their consolidated accounts reviewed by an external auditor, the audit report must be submitted before the annual accounts and the consolidated accounts are approved at the general meeting and a resolution is passed on the allocation of the balance sheet profit.

En cas da societads ch’èn obligadas da laschar controllar in post da revisiun lur quint annual ed eventualmain lur quint dal concern, sto il rapport da revisiun esser avant maun, avant che la radunanza generala approvescha il quint annual ed il quint dal concern e concluda davart l’utilisaziun dal gudogn che resulta tras la bilantscha.