Document ID: /roh_data/filtered/swiss_laws_in_ROHinterleaved.jsonl.gz/17166

This text was translated from EN into Rumantsch Grischun.

The duty to keep accounts and file financial reports in accordance with the following provisions applies to:1. sole proprietorships and partnerships that have achieved sales revenue of at least 500,000 francs in the last financial year;2. legal entities. The following need only keep accounts on income and expenditure and on their asset position:1. sole proprietorships and partnerships with less than 500,000 francs sales revenue in the last financial year;2. associations and foundations which are not required to be entered in the commercial Register;3. foundations that are exempt from the requirement to appoint an external auditor under Article 83b paragraph 2 Swiss Civil Code. For undertakings in accordance with paragraph 2, recognised accounting principles apply mutatis mutandis. SR 210

Obligadas da far ina contabilitad e da render quint tenor las suandantas disposiziuns èn:1. interpresas singulas e societads da persunas che han cuntanschì in retgav da la svieuta d’almain 500 000 francs durant l’ultim onn da gestiun;2. persunas giuridicas. Obligadas da far ina contabilitad mo davart las entradas e las expensas sco er davart la situaziun da la facultad èn:1. interpresas singulas e societads da persunas cun in retgav da la svieuta da main che 500 000 francs durant l’ultim onn da gestiun;2. uniuns e fundaziuns che n’èn betg obligadas da laschar s’inscriver en il register da commerzi;3. fundaziuns ch’èn deliberadas da l’obligaziun da designar in post da revisiun tenor l’artitgel 83b alinea 2 CCS. Per las interpresas tenor l’alinea 2 valan ils princips da la contabilitad regulara confurm al senn. SR 210