Document ID: /roh_data/filtered/swiss_laws_in_ROHinterleaved.jsonl.gz/17242

This text was translated from EN into Rumantsch Grischun.

Liabilities must be entered at their nominal value. If past events lead to the expectation of a cash outflow in future financial years, the provisions probably required must be made and charged to the profit and loss account. Provisions may also be made in particular for:1. regularly incurred expenditures from guarantee commitments;2. renovations to tangible fixed assets;3. restructuring;4. securing the long-term prosperity of the undertaking. Provisions that are no longer required need not be cancelled.

Ils debits ston vegnir cudeschads per la valur nominala. Sch’ins sto quintar cun ina deflussiun da meds durant ils onns da gestiun vegnints pervia d’eveniments passads, ston las retenziuns ch’èn probablamain necessarias vegnir fatgas sin donn e cust dal quint economic. Retenziuns dastgan plinavant vegnir fatgas en spezial per:1. custs regulars che resultan d’obligaziuns da garanzia;2. sanaziuns d’investiziuns materialas;3. restructuraziuns;4. segirar la prosperitad duraivla da l’interpresa. Las restituziuns che n’èn betg pli giustifitgadas na ston betg vegnir dissolvidas.