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AS 2012 6679; BBl 2008 1589
English is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force.
A. General rule
Art. 1
1 The provisions of the Final Title of the Civil Code apply to this Code unless the following provisions provide otherwise.2 The provisions of the Amendment of 23 December 2011 apply to existing undertakings from the date on which it comes into force.
SR 210
B. Commercial accounting and financial reporting
Art. 2
1 The regulations in Title Thirty-Two first apply in the financial year that begins two years after this Amendment comes into force.2 The basis for the application of the provisions on financial reporting by larger undertakings is formed by the balance sheet total, sales revenue and number of full-time positions on annual average in the two years before this Amendment comes into force 3 The provisions on consolidated accounts first apply in the financial year beginning three years after this Amendment comes into force. The two previous financial years form the basis for the exemption from the duty to prepare consolidated accounts.4 When applying the regulations on financial reporting for the first time, it is not required to specify the figures from previous years. When applying the regulations for the second time, only the figures from the previous year need be specified. If figures from previous financial years are specified, consistency of presentation and structure are not required
