Document ID: /roh_data/filtered/swiss_laws_in_ROHinterleaved.jsonl.gz/9642

This text was translated from EN into Rumantsch Grischun.

The supreme governing body of the foundation shall maintain its business ledgers. The provisions of the Code of Obligations on commercial bookkeeping and accounting apply mutatis mutandis. Inserted by No I of the FA of 8 Oct. 2004 (Law on Foundations)  (AS 2005 4545; BBl 2003 8153 8191). Amended by Annex No 1 of the FA of 23 Dec. 2011 (Accounting Law), in force since 1 Jan. 2013  (AS 2012 6679; BBl 2008 1589).  SR 220

L’organ suprem da la fundaziun maina ils cudeschs da fatschenta da la fundaziun. Las prescripziuns dal Dretg d’obligaziuns davart la contabilitad commerziala e davart il rendaquint valan tenor il senn. Integrà tras la cifra I da la LF dals 8 d’oct. 2004 (dretg da fundaziuns; AS 2005 4545; BBl 2003 8153 8191). Versiun tenor la cifra 1 da l’agiunta da la LF dals 23 da dec. 2011 (dretg da rendaquint), en vigur dapi il 1. da schan. 2013 (AS 2012 6679; BBl 2008 1589). SR 220