Document ID: /roh_data/filtered/swiss_laws_in_ROHinterleaved.jsonl.gz/76500

This text was translated from EN into Rumantsch Grischun.

Simplifications or abbreviations are permitted provided they do not adversely affect the presentation of the business performance. The account must as a minimum have the headings and subtotals contained in the most recent annual accounts. In addition, the notes to interim accounts shall contain the following information:

Simplificaziuns u scursanidas èn admissiblas, sche la preschentaziun da l’andament da las fatschentas na vegn betg restrenschida. Vegnir preschentadas ston almain las rubricas e las summas intermediaras ch’èn cuntegnidas en l’ultim quint annual. Plinavant cuntegna l’agiunta da la clusiun intermediara las suandantas indicaziuns: