Document ID: /roh_data/filtered/swiss_laws_in_ROHinterleaved.jsonl.gz/76588

This text was translated from EN into Rumantsch Grischun.

Associations, foundations and cooperatives may delegate the duty to prepare consolidated accounts to a controlled undertaking provided the controlled undertaking concerned brings all the other undertakings together under a single management by holding a voting majority or in any other way and proves that it actually exercises control.

Las uniuns, las fundaziuns e las associaziuns pon delegar ad ina interpresa controllada l’obligaziun da far in quint dal concern, sche questa interpresa controllada reunescha – tras la maioritad da las vuschs u en autra moda – tut las ulteriuras interpresas sut ina direcziun unitara e cumprova ch’ella haja effectivamain la controlla.