Document ID: /roh_data/filtered/swiss_laws_in_ROHinterleaved.jsonl.gz/17190

This text was translated from EN into Rumantsch Grischun.

The balance sheet and the profit and loss account may be presented in account or in report form. Items that have no or a negligible value need not be shown separately. In the annual accounts, the corresponding values of the previous year must be shown alongside the figures for the relevant financial year. Financial reports are presented in the national currency or in the currency required for business operations. If the national currency is not used, the values must also be shown in the national currency. The exchange rates applied must be published in the notes to the accounts and if applicable explained. Financial reports are presented in one of the official Swiss languages or in English.

La bilantscha ed il quint economic pon vegnir preschentads en furma da conto u en furma graduada. Posiziuns che n’han nagina valur u mo ina valur irrelevanta na ston betg vegnir enumeradas separadamain. Ultra da las cifras da l’onn da gestiun ston vegnir inditgadas en il quint annual er las valurs correspundentas da l’onn precedent. Il rendaquint vegn fatg en la valuta naziunala u en la valuta la pli impurtanta per l’activitad commerziala da l’interpresa. Sch’il rendaquint na vegn betg fatg en la valuta naziunala, ston las valurs er anc vegnir inditgadas en la valuta naziunala. Ils curs da conversiun ston vegnir preschentads ed eventualmain explitgads en l’agiunta. Il rendaquint vegn fatg en ina da las linguas naziunalas u en englais.