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Art. 961 – Additional requirements for the annual report

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Art. 961

Undertakings that are required by law to have an ordinary audit must:

1.

provide additional information in the notes to the annual accounts;

2.

prepare a cash flow statement as part of the annual accounts;

3.

draw up a management report.

Legal act context
SR 220 · CO · Federal act · Federal Act of 30 March 1911 on the Amendment of the Swiss Civil Code (Part Five: The Code of Obligations)
Structure path
Division Four: The Commercial Register, Business Names and Commercial Accounting Title Thirty-Two: Commercial Accounting, Financial Reporting, Other Transparency and Due Diligence Obligations Section Three: Financial Report for Larger Undertakings A. Additional requirements for the annual report
Language
English (en)
Data status
2026-01-01

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