Federal Act on the Amendment of the Swiss Civil Code (OR)

Art. 960cOR from 2023

Art. 960c 3. Inventories and non-invoiced services

¹ If the realisable value in the subsequent valuation of inventories and non-invoiced services taking account of expected costs is less than the acquisition or manufacturing costs on balance sheet date, this value must be entered.

² Inventories comprise raw materials, work in progress, finished goods and resale merchandise.