Art. 963OR from 2023
Art. 963 Section Five: Consolidated Accounts A. Duty to prepare
1 Where a legal entity that is required to file financial reports controls one or more undertakings that are required to file financial reports, the entity must prepare consolidated annual accounts (consolidated accounts) in the annual report for all the undertakings controlled.
2 A legal entity controls another undertaking if it:1. directly or indirectly holds a majority of votes in the highest management body;2. directly or indirectly has the right to appoint or remove a majority of the members of the supreme management or administrative body; or3. it is able to exercise a controlling influence based on the articles of association, the foundation deed, a contract or comparable instruments.
3 A recognised standard under Article 963b may define the group of undertakings.
4 Associations, foundations and cooperatives may delegate the duty to prepare consolidated accounts to a controlled undertaking provided the controlled undertaking concerned brings all the other undertakings together under a single management by holding a voting majority or in any other way and proves that it actually exercises control.
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