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CO · Federal Act on the Amendment of the Swiss Civil Code
Art. 961a
Art. 961
Art. 961b
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Art. 961a
Art. 961
Art. 961b
220
CO
Federal Act
Jan 1, 1912
Original source
The notes to the annual accounts must also contain the following information:
long-term interest-bearing liabilities, arranged according to due date within one to five years or after five years;
on the fees paid to the external auditor, with separate items for audit services and other services.
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