The liquidators shall draw up a balance sheet at the beginning of the liquidation.
Where the liquidation lasts for an extended period, interim accounts1shall be drawn up every year.
Footnotes
Term in accordance with No I of the FA of 19 June 2020 (Company Law), in force since 1 Jan. 2023 (AS 2020 4005; 2022 109;BBl 2017 399). This amendment has been made in the provisions specified in the AS. ↩
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