Art. 83a SCC from 2023
Art. 83a II. Bookkeeping (1)
1 The supreme governing body of the foundation shall maintain its business ledgers. The provisions of the Code of Obligations (2) on commercial bookkeeping and accounting apply mutatis mutandis.
(1) Inserted by No I of the FA of 8 Oct. 2004 (Law on Foundations) (AS 2005 4545; BBl 2003 8153 8191). Amended by Annex No 1 of the FA of 23 Dec. 2011 (Accounting Law), in force since 1 Jan. 2013 (AS 2012 6679; BBl 2008 1589).(2) SR 220
Es besteht kein Anspruch auf Aktualität und Vollständigkeit/Richtigkeit.
