rechtundgesetz.ch
Supporter

Art. 17 – Consolidated Reporting

Monitor changes

Choose explicitly whether this legal target should be monitored personally or in the shared team workspace.

Open Monitoring Center

Select a dossier

Choose the personal dossier for this item.

Private tags

This assignment is visible only to you.

Create private tag

Art. 17

1

Undertakings that are required to prepare consolidated financial statements must prepare a consolidated report. Undertakings covered by the consolidated report are exempt from the separate reporting obligation pursuant to Article 964l CO.

2

An undertaking registered in Switzerland does is not required to prepare a separate report if:

a.

it is controlled by a legal entity registered abroad; and

b.

that legal entity prepares an equivalent report.

3

Undertakings that are not required to prepare a separate report must indicate in the notes to the financial statements the other legal entity in whose report they are included. They must publish this report.

Legal act context
SR 221.433 · DDTrO · Ordinance · Ordinance of 3 December 2021 on Due Diligence and Transparency in relation to Minerals and Metals from Conflict-Affected Areas and Child Labour (DDTrO)
Structure path
Section 6 Consolidated Reporting
Language
English (en)
Data status
2024-01-01

Available language versions

Deutschde Françaisfr Italianoit Englishen

The official sources and versions published by the competent authorities remain authoritative.

Enactment navigation

Loading the complete structure

The requested content is already available. Articles, annexes and all other structure nodes are now being added.

The official sources and versions published by the competent authorities remain authoritative.

rechtundgesetz.ch provides orientation and search in publicly accessible legal information, but no legal advice.