Art. 960fOR from 2023
Art. 960f E. Interim account (1)
1 An interim account shall be prepared in accordance with the rules on annual accounts and shall comprise a balance sheet, a profit and loss account and the notes to the accounts. The rules for larger undertakings and groups are reserved.
2 Simplifications or abbreviations are permitted provided they do not adversely affect the presentation of the business performance. The account must as a minimum have the headings and subtotals contained in the most recent annual accounts. In addition, the notes to interim accounts shall contain the following information:1. the purpose of the interim account;2. the simplifications and abbreviations, including any derogations from the principles applied in the most recent annual accounts;3. other factors that have significantly influenced the economic situation of the undertaking during the reporting period, in particular comments on seasonal factors.
3 The interim account shall be designated as such. It must be signed by the chair of the highest management or administration body and the person responsible within the undertaking for the interim account.
(1) Inserted by No I of the FA of 19 June 2020 (Company Law), in force since 1 Jan. 2023 ([AS 2020 4005]; [2022 109]; [BBl 2017 399]).
Dieser Gesetzesartikel ist im Jahr 2023 (prüfen Sie auf Aktualität) in Kraft getreten. Es besteht kein Anspruch auf Aktualität und Vollständigkeit/Richtigkeit. Wir verweisen Sie dazu auf
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