Document ID: /roh_data/filtered/swiss_laws_in_ROHinterleaved.jsonl.gz/17194

This text was translated from EN into Rumantsch Grischun.

Following their approval by the competent management body, the annual accounts and consolidated accounts together with the audit reports must either be published in the Swiss Official Gazette of Commerce or sent as an official copy to any person who requests the same within one year of their approval at his or her expense where the undertaking:1. has outstanding debentures; or2. has equity securities listed on a stock market. Other undertakings must allow creditors who prove a legitimate interest to inspect the annual report and the audit reports. In the event of a dispute, the court decides. If the undertaking exercises a waiver in accordance with Article 961d paragraph 1, 962 paragraph 3 or 963a paragraph 1 number 2, publication and inspection shall be governed by the rules for its own annual accounts. 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).

Suenter che l’organ cumpetent ha approvà il quint annual ed il quint dal concern, ston quels vegnir publitgads ensemen cun ils rapports da revisiun en il Fegl uffizial svizzer da commerzi ubain vegnir tramess – en in exemplar e sin ses custs – a mintga persuna che dumonda quels entaifer 1 onn suenter l’approvaziun, sche:1. l’interpresa debitescha obligaziuns d’emprest; u2. titels da participaziun da l’interpresa èn quotads ad ina bursa. Las ulteriuras interpresas ston dar als crediturs che cumprovan in interess degn da vegnir protegì, il dretg da prender invista dal rapport da gestiun e dals rapports da revisiun. En cas da dispita decida il derschader. Sche l’interpresa fa diever d’ina pussaivladad da renunzia tenor l’artitgel 961d alinea 1, 962 alinea 3 u 963a alinea 1 cifra 2, sa drizzan la publicaziun e l’invista tenor las prescripziuns per l’agen quint annual. 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).