OR Art. 961d -
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. 961d OR from 2025
Art. 961d
1 The additional information in the notes to the annual accounts, the cash flow statement and the management report may be dispensed with if:1. the undertaking prepares an account or consolidated accounts in accordance with a recognised financial reporting standard; or2. a legal entity that controls the undertaking prepares consolidated accounts in accordance with a recognised financial reporting standard. (1)
2 The following persons may request financial reports in accordance with the regulations in this Section:1. company members who represent at least 10 per cent of the basic capital;2. 10 per cent of cooperative members or 20 per cent of the members of an association;3. any company member or any member subject to personal liability or a duty to pay in further capital.
(1) Amended 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]).
Es besteht kein Anspruch auf Aktualität und Vollständigkeit/Richtigkeit.
