Document ID: /roh_data/filtered/swiss_laws_in_ROHinterleaved.jsonl.gz/17294

This text was translated from EN into Rumantsch Grischun.

Undertakings shall prepare a report on non-financial matters each year if:1. they are companies of public interest as defined in Article 2 letter c of the Auditor Oversight Act of 16 December 2005; 2.  together with the Swiss or foreign undertakings that they control, they have at least 500 full-time equivalent positions on annual average in two successive financial years; and 3.  together with the Swiss or foreign undertakings that they control, they exceed at least one of the following amounts in two successive financial years: a.  a balance sheet total of 20 million francs,b.  sales revenue of 40 million francs. The foregoing requirement does not apply to undertakings that are controlled by another undertaking:1.  to which paragraph 1 applies; or2.  that must prepare an equivalent report under foreign law. SR 221.302

Las interpresas suttamettan mintga onn in rapport davart las dumondas betg finanzialas, sch’ellas:1. èn societads d’interess public en il senn da l’artitgel 2 litera c da la Lescha dals 16 da december 2005 davart la surveglianza da la revisiun; 2. han durant dus onns da gestiun consecutivs – ensemen cun las interpresas svizras u estras ch’ellas controlleschan – almain 500 plazzas a temp cumplain en la media annuala; e 3. surpassan durant dus onns da gestiun consecutivs – ensemen cun las interpresas svizras u estras ch’ellas controlleschan – almain ina da las suandantas grondezzas: a. ina summa da bilantscha da 20 milliuns francs,b. in retgav da la svieuta da 40 milliuns francs. Deliberadas da questa obligaziun èn interpresas che vegnan controlladas d’ina autra interpresa:1. per la quala l’alinea 1 è applitgabel; u2. che sto far in rapport equivalent tenor il dretg ester. SR 221.302