Document ID: /roh_data/filtered/swiss_laws_in_ROHinterleaved.jsonl.gz/17282

This text was translated from EN into Rumantsch Grischun.

A legal entity is exempt from the duty to prepare consolidated accounts if it:1. together with the controlled undertaking has not exceeded two of the following thresholds in two successive financial years:a. a balance sheet total of 20 million francs,b. sales revenue of 40 million francs,c. 250 full-time positions on annual average; 2. is controlled by an undertaking whose consolidated accounts have been prepared and audited in accordance with Swiss or equivalent foreign regulations; or3. it has delegated the duty to prepare consolidated accounts to a controlled undertaking in accordance with Article 963 paragraph 4. Consolidated accounts must nonetheless be prepared where:1. this is necessary in order to make the most reliable assessment of the economic position;2. company members who represent at least 20 per cent of the basic capital or 10 per cent of the members of a cooperative or 20 per cent of the members of an association so require;3. a company member or an association member subject to personal liability or a duty to pay in further capital so requires; or4. the foundation supervisory authority so requires. If the financial reporting is not carried out in francs, in order to ascertain the values in accordance with paragraph 1 number 1 the exchange rate on the balance sheet date shall be applied for the balance sheet total and the annual average exchange rate for the sales revenue. Amended 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). Amended 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 persuna giuridica è deliberada da l’obligaziun da far in quint dal concern, sch’ella:1. na surpassa betg – ensemen cun las interpresas controlladas – duas da las suandantas grondezzas entaifer 2 onns consecutivs:a. summa da bilantscha da 20 milliuns francs,b. retgav da la svieuta da 40 milliuns francs,c. 250 plazzas a temp cumplain en la media annuala;2. vegn controllada d’ina interpresa, da la quala il quint dal concern è vegnì fatg e controllà en moda ordinaria tenor prescripziuns svizras u tenor prescripziuns estras equivalentas; u3. ha delegà l’obligaziun da far in quint dal concern ad ina interpresa controllada tenor l’artitgel 963 alinea 4. In quint dal concern sto tuttina vegnir fatg, sche:1. quai è necessari per giuditgar en moda uschè fidabla sco pussaivel la situaziun economica;2. quai vegn pretendì da societaris che represchentan almain 20 pertschient dal chapital da basa, u da 10 pertschient dals associads u da 20 pertschient dals commembers da l’uniun;3. quai vegn pretendì d’in societari u d’in commember da l’uniun ch’è suttamess ad ina responsabladad persunala u ad in’obligaziun da far pajaments supplementars; u4. quai vegn pretendì da l’autoritad da surveglianza da la fundaziun. Sch’il rendaquint na vegn betg preschentà en francs, vegnan las valurs tenor l’alinea 1 cifra 1 fixadas sco suonda: per la summa da bilantscha sin basa dal curs da stgomi dal di da referenza da la bilantscha e per il retgav da la svieuta sin basa da la media annuala dal curs. Versiun tenor 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). Versiun tenor 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).