Document ID: /roh_data/filtered/swiss_laws_in_ROHinterleaved.jsonl.gz/17178

This text was translated from EN into Rumantsch Grischun.

Financial reporting is based on the assumption that the undertaking will remain a going concern for the foreseeable future. If it is intended or probably inevitable that all or some activities will cease in the next twelve months from the balance sheet date, then the financial reports for the relevant parts of undertaking must be based on realisable values. Provisions must be made for expenditures associated with ceasing activities. Derogations from the going-concern assumption must be specified in the notes to the accounts; their influence on the economic position must be explained.

Il rendaquint sa basa sin la supposiziun che l’interpresa vegnia cuntinuada durant il proxim temp. Sche la terminaziun da l’activitad u da parts da tala è previsa u n’è probablamain betg evitabla durant ils 12 mais che suondan il di da referenza da la bilantscha, sto il rendaquint da las parts respectivas da l’interpresa sa basar sin valurs d’alienaziun. Per las expensas ch’èn colliadas cun la terminaziun da l’activitad ston vegnir furmadas retenziuns. Divergenzas da la supposiziun da la cuntinuaziun da l’interpresa ston vegnir remartgadas en l’agiunta; i sto vegnir preschentà, tge influenza ch’ellas han sin la situaziun economica da l’interpresa.