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CO

By Steph4
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In The Matter OfCO
Exhibit A
CO
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Home01 General Provisions02 Types Of Contractual Relationship03 Commercial Enterprises And The Cooperative04 The Commercial Register Business Names05 Negotiable Securities06 Transitional Provisions To The Federal Act07 Final Provisions To The Amendment Of 23 March08 Transitional Provisions To The Amendment Of 1609 Transitional Provision To The Amendment Of 1710 Transitional Provision To The Amendment Of 2311 Transitional Provisions To The Amendment Of 1212 Transitional Provisions To The Amendment Of 2513 Transitional Provisions To The Amendment Of 1714 Transitional Provisions To The Amendment Of 2115 Transitional Provision To The Amendment Of 1916 Transitional Provision To The Amendment Of 1917 Final Provisions To Title Eight And Title18 Final And Transitional Provisions To Title X19 Final Provisions To The Fourth Section Of Title20 Transitional Provisions To Title Xx21 Final And Transitional Provisions To Titles22 Final Provisions To Title Xxvi23 Final Provisions To The Second Section Of Title

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