220
ORCO
CH
CH
Art. 960 Legge federale del 30 marzo 1911 di complemento del Codice civile svizzero (CO)
CO; Parte quarta: Del registro di commercio, delle ditte commerciali e della contabilità commerciale ; Titolo trentesimosecondo: Della contabilità commerciale, della presentazione dei conti nonché degli altri obblighi di trasparenza e di diligenza ; Capo secondo: Conto annuale e conto intermedio ; D. Valutazione; I. Principi
Art. 960 CO
Gli attivi e i debiti sono di norma valutati singolarmente, in quanto siano rilevanti e non siano abitualmente valutati per gruppi a causa della loro affinità.
La valutazione dev’essere effettuata con prudenza, senza tuttavia compromettere l’attendibilità del giudizio sulla situazione economica dell’impresa.
Qualora sussistano indizi concreti che gli attivi siano sopravvalutati o che gli accantonamenti siano insufficienti, i valori devono essere verificati e, se del caso, adeguati.
Decisioni giudiziarie che applicano questa disposizione (24)
BGE 115 IB 55 (Art. 960 al. 2 CO)
Bank annual accounts: prudence principle requires provisions for receivables where debtor solvency is unassessable; shareholder's blocked funds as mere deficit-cover guarantee for own funds (art. 12 OB) does not offset provisioning.
Basis for the valuation of assets, requiring that receivables be provisioned where solvency cannot be assessed under the prudence principle.
3.RV.2023.57 · ag (Art. 960 Abs. 2 OR)
Taxpayers Denied Retroactive Depreciation on Profitable Farm Operations
This provision, concerning the valuation of assets at their value at the time the balance sheet is prepared and the immediate recognition of value reductions through depreciation, was referenced in the reasoning but not directly cited in the dispositive orders as the primary ground for the decision.
SB.2024.00039 · zh (Art. 960 OR)
Investment Fund Loss Offsetting and Accounting Periodicity
This article is listed under the legal norms section, but the specific application leading to the final order is not explicitly detailed in the dispositive structure provided, other than being part of the general legal framework considered.
TVR.2024.Nr.35 · tg (Art. 960 Abs. 1 OR)
Acquisition Accounting Allocation: Land Value Deduction Precedes Income-Based Distribution to Buildings
Cited in the reasoning regarding the individual valuation requirement for assets, which underpins the method for splitting the purchase price.
B-1640/2021 (Art. 960 ff. OR)
Reviewer Suspended Three Years for Due Diligence Failures in Company Formations
The general valuation rules for assets that apply to the balance sheet valuation of assets in the form of paintings.
HG210001 · zh (Art. 960 Abs. 1 OR)
Capital Participation Claim Dismissed for Lack of Proof
This article requires individual valuation of assets and liabilities in the balance sheet, unless they are of a similar nature and usually grouped.
SB.2019.00118 · zh (Art. 960 Abs. II OR)
Valuation Adjustment Deduction Disallowed for Lack of Business Justification and Periodicity Conflict
Cited in relation to the principle of periodicity for financial statements, which was relevant for disallowing the deduction.
VG.2017.00087 · gl (Art. 960 Abs. 1 OR)
Tax Deductibility of Payment to Afghan Authorities and Currency Conversion Differences
This provision requires companies to prepare their inventory, balance sheet, and profit and loss statement in the national currency.
B-3380/2015 (Art. 960 Abs. 2 und Abs. 3 OR)
Liquidation Upheld Over Allegations of Investigator Bias and Company Solvency
Cited in the context of the principle of prudence in accounting, requiring recognition of impairments.
ZK.2016.6 · bs (Art. 960 OR)
Minority Shareholder v. Company: Special Audit for Undervalued Asset Sale
This article on asset depreciation was cited in the reasoning regarding the expected accounting treatment of maintenance needs.
A/3681/2012 · ge (art. 960 al. 2 de la loi fédérale complétant le Code civil suisse du 30 mars 1911 (Livre cinquième : Droit des obligations - CO - RS 220))
Hotel Sale Capital Gain Deferral and Doubtful Debtor Provision Dispute
Cited in the context of examining the admission of provisions for doubtful debtors, relating to the valuation of claims in the balance sheet.
2015.02.04.vv.4 · bl (Art. 960 Abs. 2 OR)
Taxpayer Appeal: Capital vs. Income Dispute and Penalty Tax Upheld
Impliedly used to state that only activatable assets can be considered assets of a company.
HG100223 · zh (Art. 960 Abs. 2 OR)
Share Purchase Misrepresentation and Warranty Breach with Offset Counterclaim
Determines the value at which assets are to be reported in the balance sheet.
SB.2011.00069 · zh (Art. 960 Abs. II OR)
State and Municipal Tax Appeal on Shareholding Write-offs and Valuation
This article relates to the substantive issues concerning the balance sheet date.
SB.2011.00070 · zh (Art. 960 Abs. II OR)
Tax Depreciation and Valuation Dispute for 2007/2008 Period
This provision is cited in the dispositive, concerning the principles of asset valuation.