Document ID: /roh_data/filtered/swiss_laws_in_ROHinterleaved.jsonl.gz/17246

This text was translated from EN into Rumantsch Grischun.

An interim account shall be prepared in accordance with the rules on annual accounts and shall comprise a balance sheet, a profit and loss account and the notes to the accounts. The rules for larger undertakings and groups are reserved. Simplifications or abbreviations are permitted provided they do not adversely affect the presentation of the business performance. The account must as a minimum have the headings and subtotals contained in the most recent annual accounts. In addition, the notes to interim accounts shall contain the following information:1. the purpose of the interim account;2. the simplifications and abbreviations, including any derogations from the principles applied in the most recent annual accounts;3. other factors that have significantly influenced the economic situation of the undertaking during the reporting period, in particular comments on seasonal factors. The interim account shall be designated as such. It must be signed by the chair of the highest management or administration body and the person responsible within the undertaking for the interim account. Inserted by No I of the FA of 19 June 2020 (Company Law), in force since 1 Jan. 2023 (AS 2020 4005; 2022 109; BBl 2017 399).

Ina clusiun intermediara vegn fatga tenor las prescripziuns per il quint annual e cuntegna ina bilantscha, in quint economic ed in’agiunta. Las prescripziuns per interpresas pli grondas e per concerns restan resalvadas. Simplificaziuns u scursanidas èn admissiblas, sche la preschentaziun da l’andament da las fatschentas na vegn betg restrenschida. Vegnir preschentadas ston almain las rubricas e las summas intermediaras ch’èn cuntegnidas en l’ultim quint annual. Plinavant cuntegna l’agiunta da la clusiun intermediara las suandantas indicaziuns:1. l’intent da la clusiun intermediara;2. las simplificaziuns e las scursanidas, inclusiv eventualas divergenzas dals princips applitgads per l’ultim quint annual;3. ulteriurs facturs che han influenzà essenzialmain la situaziun economica da l’interpresa durant la perioda da rapport, en spezial explicaziuns davart la stagiunalitad. La clusiun intermediara sto vegnir designada sco tala. Ella sto vegnir suttascritta dal parsura da l’organ directiv u administrativ suprem e da la persuna ch’è responsabla entaifer l’interpresa per la clusiun intermediara. Integrà tras la cifra I da la LF dals 19 da zer. 2020 (dretg d’aczias), en vigur dapi il 1. da schan. 2023 (AS 2020 4005; 2022 109; BBl 2017 399).