Document ID: /roh_data/filtered/swiss_laws_in_ROHinterleaved.jsonl.gz/74012

This text was translated from EN into Rumantsch Grischun.

All persons engaged in auditing the annual and consolidated accounts, the company’s foundation, a capital increase or a capital reduction are liable both to the company and to the individual shareholders and creditors for the losses arising from any intentional or negligent breach of their duties.

Tut las persunas ch’èn occupadas cun la controlla dal quint annual e dal quint dal concern, cun la fundaziun, cun l’augment u cun la reducziun dal chapital èn responsablas tant vers la societad sco er vers ils singuls acziunaris e crediturs da la societad per il donn ch’ellas chaschunan, violond intenziunadamain u per negligientscha lur obligaziuns.