Switzerland: new regulations for reports

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From the end of 2015, all companies registered in the Swiss Commercial Register, will have to present their accounting reports according to a new regulation, with the minimal Balance Sheet and Profit and Loss Statement organization prescribed by the Swiss Code of Obligations (rRt. 959a and 959b CO).

The new accounting plan templates that come with both Banana 7 and Banana 8 already meet the new requirements. If you created your new accounting file using one of the new Banana templates (chart of accounts), you will get printouts that are conform to the new regulations.

If you have an "old" accounting plan, you have two possibilities:

  1. Migrate to the new accounting plan and get your data from the existing accounting plan
    1. Create a new accounting file using a Banana template that uses the new organization (account numbers and groups)
    2. Add a new column in the accounting plan and enter for each account, the corresponding account number in your "old" accounting file
    3. Use the import feature in order to get and convert your data from your "old" accounting plan.
  2. Keep using your existing accounting plan and use an external file (already available in Banana 8) to get a report according to the new regulation when printing
    1. Create a new Report file (Double-entry accounting -> Accounting Report -> Tenplates for Switzerland (English) -> Report art. 959 Swiss Code of Obligations)
    2. Save the file in the same directory where your accounting file is stored
    3. Give to each account (in the Gr1 column) the group corresponding to the new regulations,  as indicated in the Accounting report file (see explanations on the page External report file)
    4. Print the Balance Sheet and Profit and Loss Statement for fiscal purposes, by using the report file  (for more information see the Enhanced Balance Sheet with groups page)

Further changes

The new regulations prescribe further changes. They also require that the Attachment to the Balance sheet should contain more detailed information. You can also decide to include some of the required details directly into the Balance Sheet and Profit and Loss statement, or you can enter the information in the attachment (for example for credits or debits towards the sharesholders or the members of the company).

These are important changes, with fiscal and legal implications.
We strongly advise you to check with your trustees, accountants, auditors and tax advisors in order to prepare the 2015 accounts presentation as prescribed.
In the following years you will simply need to follow the same organization.


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