Document ID: /roh_data/filtered/swiss_laws_in_ROHinterleaved.jsonl.gz/17182

This text was translated from EN into Rumantsch Grischun.

Expenditure and income must be entered separately depending on the date and nature of the transaction. Provided the net proceeds from the sale of goods or services or financial income does not exceed 100,000 francs, accruals based on time may be dispensed with and instead based on expenditure and income. If the financial reporting is not carried out in francs, the annual average exchange rate shall be applied to ascertain the value in accordance with paragraph 2. Inserted 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).

Ils custs ed ils retgavs ston vegnir cunfinads in da l’auter en reguard temporal e material. Sch’ils retgavs nets da las furniziuns e da las prestaziuns u sch’ils retgavs finanzials na surpassan betg 100 000 francs, pon ins desister da la cunfinaziun temporala e far empè da quai ina contabilitad da las expensas e da las entradas. Sch’il rendaquint na vegn betg preschentà en francs, è la media annuala dal curs decisiva per fixar la valur tenor l’alinea 2. Integrà tras 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).