For the annual financial statements, OR 959 paragraph 2, section 6, requires that the residual amount of all leasing liabilities not entered into the balance sheet must be stated in the annex if these do not expire or can be terminated within 12 months of the balance sheet reporting date.
Further treatment bases:
- HWP
- HWP, Vol. 1, IV.8.3, p. 283
- IFRS
- IAS 17.31-32, 17.35
- aOR
- article 663b section 3 aOR
- Swiss GAAP FER
- Swiss GAAP FER 6; 13 sections 4, 5; 26 section 9
