Document ID: /roh_data/filtered/swiss_laws_in_ROHinterleaved.jsonl.gz/76412

This text was translated from EN into Rumantsch Grischun.

Sole proprietorships and partnerships may dispense with notes to the accounts if they are not required to file financial reports under the regulations for larger undertakings. If additional information is required in the regulations on the minimum structure of the balance sheet and profit and loss account and the notes to the accounts are dispensed with, this information must be shown directly on the balance sheet or in the profit and loss account.

Las interpresas singulas e las societads da persunas pon desister da rediger l’agiunta, sch’ellas n’èn betg obligadas da far il rendaquint tenor las prescripziuns per interpresas pli grondas. Sche las prescripziuns davart la structura minimala da la bilantscha e dal quint economic pretendan indicaziuns supplementaras, ma sch’i vegn desistì da rediger in’agiunta, ston questas indicaziuns vegnir fatgas directamain en la bilantscha u en il quint economic.