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Art. 960a Bundesgesetz vom 30. März 1911 betreffend die Ergänzung des Schweizerischen Zivilgesetzbuches (OR)
OR; Vierte Abteilung: Handelsregister, Geschäftsfirmen und kaufmännische Buchführung; Zweiunddreissigster Titel: Kaufmännische Buchführung, Rechnungslegung, weitere Transparenz- und Sorgfaltspflichten ; Zweiter Abschnitt: Jahresrechnung und Zwischenabschluss ; D. Bewertung; II. Aktiven; 1. Im Allgemeinen
Art. 960a OR
Bei ihrer Ersterfassung müssen die Aktiven höchstens zu den Anschaffungs- oder Herstellungskosten bewertet werden.
In der Folgebewertung dürfen Aktiven nicht höher bewertet werden als zu den Anschaffungs- oder Herstellungskosten. Vorbehalten bleiben Bestimmungen für einzelne Arten von Aktiven.
Der nutzungs- und altersbedingte Wertverlust muss durch Abschreibungen, anderweitige Wertverluste müssen durch Wertberichtigungen berücksichtigt werden. Abschreibungen und Wertberichtigungen müssen nach den allgemein anerkannten kaufmännischen Grundsätzen vorgenommen werden. Sie sind direkt oder indirekt bei den betreffenden Aktiven zulasten der Erfolgsrechnung abzusetzen und dürfen nicht unter den Passiven ausgewiesen werden.
Zu Wiederbeschaffungszwecken sowie zur Sicherung des dauernden Gedeihens des Unternehmens dürfen zusätzliche Abschreibungen und Wertberichtigungen vorgenommen werden. Zu den gleichen Zwecken kann davon abgesehen werden, nicht mehr begründete Abschreibungen und Wertberichtigungen aufzulösen.
Gerichtsentscheide zu dieser Bestimmung (17)
BGE 151 II 860 (Art. 960a Abs. 1 OR)
Tax accounting transitional balance sheet: property re-entry at historical cost prohibited where market value had already fallen, so write-downs recorded under CISA in earlier fiscal years cannot be retroactively claimed in later OR-based tax period.
Applied to determine that initial capitalization of assets must not exceed the lower market value where it has fallen below cost, prohibiting re-entry at historical cost.
BGE 151 II 860 (Art. 960a Abs. 2 OR)
Tax accounting transitional balance sheet: property re-entry at historical cost prohibited where market value had already fallen, so write-downs recorded under CISA in earlier fiscal years cannot be retroactively claimed in later OR-based tax period.
Applied to determine that subsequent valuations must follow the lower-of-cost-or-market rule, supporting the prohibition of retroactive write-downs.
SB.2024.00110 · zh (Art. 960a OR)
Taxpayer Lacks Standing to Appeal Negative Reserve Tax Assessment
Cited concerning the court's interpretation of commercial law provisions in the context of tax matters.
SB.2024.00039 · zh (Art. 960a Abs. 2 OR)
Investment Fund Loss Offsetting and Accounting Periodicity
The court confirmed that the depreciation booked by the fund in the fiscal year 2016/2017 was not objectionable under commercial law, a fact mentioned in the summary reasoning.
TVR.2024.Nr.35 · tg (Art. 960a Abs. 1 OR)
Acquisition Accounting Allocation: Land Value Deduction Precedes Income-Based Distribution to Buildings
Cited in the reasoning concerning the initial recording of assets at acquisition cost, which is central to the opening balance sheet valuation dispute.
SB.2023.00028 · zh (Art. 960a OR)
Tax Deductibility of Value Fluctuation Reserves
This provision is related to accounting rules informing the court's reasoning, even though the dispositive relies on tax law interpretations.
SB.2021.00144 · zh (Art. 960a OR)
Cantonal Tax Assessment Based on Overvalued Participation Write-Down
This provision is explicitly cited in the section detailing the applicable legal norms, implying its relevance to the final decision regarding accounting principles.
C1 20 65 · vs (Art. 960a al. 3 CO)
Appeal Regarding Child and Spousal Support Recalculation Based on Imputed Income
Cited in the reasoning section regarding the required accounting depreciation methods for share corporations.
SR.2020.00020 · zh (Art. 960a OR)
Tax Authority's Back-Tax Procedure and Disallowance of Costs Upheld
This provision from the Swiss Code of Obligations likely relates to the accuracy and completeness of accounting records, and was relevant to the assessment of the taxpayer's financial records.
SB.2019.00118 · zh (Art. 960a Abs. I 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.
AGVE.2018.48 · ag (Art. 960a Abs. 1 OR)
Farmer's Son's Tax Dispute Over Farm Asset Valuation
Prohibits overvaluing assets at initial valuation above acquisition costs, making the initial booking by the appellant unlawful under commercial law.
AGVE.2018.48 · ag (Art. 960a Abs. 2 OR)
Farmer's Son's Tax Dispute Over Farm Asset Valuation
Prohibits overvaluing assets in subsequent valuations above acquisition costs, confirming the unreasonableness of the valuation made by the tax commission under commercial law.
B-3380/2015 (Art. 960a OR)
Liquidation Upheld Over Allegations of Investigator Bias and Company Solvency
Cited in the context of asset valuation, requiring the recognition of impairments and adherence to prudent valuation.
ZK.2016.6 · bs (Art. 960a Abs. 3 OR)
Minority Shareholder v. Company: Special Audit for Undervalued Asset Sale
This article on impairment/write-downs was cited in the reasoning regarding the expected accounting treatment of maintenance needs.
A-2519/2012 (Art. 960a OR)
Grid Operator Tariffs for 2012 Upheld
This provision on depreciation of property was discussed in relation to why it's not applicable to properties in the context of electricity grid tariffs.