Document ID: /roh_data/filtered/swiss_laws_in_ROHinterleaved.jsonl.gz/72339

This text was translated from EN into Rumantsch Grischun.

The external auditor must review the interim account before the general meeting passes the resolution. No audit is required if the company is not required to have its annual accounts reviewed by an external auditor in a limited audit. The audit may be dispensed with if all the shareholders agree to paying the interim dividend and the creditors’ claims are not put at risk thereby.

Il post da revisiun sto controllar la clusiun intermediara avant il conclus da la radunanza generala. Ina controlla n’è betg necessaria, sche la societad na sto betg suttametter ses quint annual ad ina controlla limitada tras in post da revisiun. D’ina controlla poi vegnir desistì, sche tut ils acziunaris acceptan il pajament da la dividenda intermediara e sche las pretensiuns dals crediturs na vegnan betg periclitadas qua tras.