OR Art. 960e -
Einleitung zur Rechtsnorm OR:
The Swiss Code of Obligations is a central code of Swiss civil law that regulates the legal relationships between private individuals. It includes five books that cover various aspects of contract law, law of obligations and property law, including the formation, content and termination of contracts, as well as liability for breach of contract and tort. The Code of Obligations is an important code of law for business and everyday life in Switzerland, as it forms the basis for many legal relationships and contracts and has been in force since 1912, whereby it is regularly adapted to social and economic developments.
Art. 960e OR from 2025
Art. 960e Liabilities
1 Liabilities must be entered at their nominal value.
2 If past events lead to the expectation of a cash outflow in future financial years, the provisions probably required must be made and charged to the profit and loss account.
3 Provisions may also be made in particular for:1. regularly incurred expenditures from guarantee commitments;2. renovations to tangible fixed assets;3. restructuring;4. securing the long-term prosperity of the undertaking.
4 Provisions that are no longer required need not be cancelled.
Es besteht kein Anspruch auf Aktualität und Vollständigkeit/Richtigkeit.
Wollen Sie werbefrei und mehr Einträge sehen?
Hier geht es zur Registrierung.
