2023-06-06T07:50:18.9731280Z
https://www.termdat.bk.admin.ch/entry/106849
Obligationenrecht, Art. 663a Abs. 2 (aufgehoben, SR 220)
SACC, Swiss Code of Obligations (transl.), 1992, art. 663a para. 2
Code des obligations, art. 663a al. 2 (abrogé, RS 220)
Codice delle obbligazioni, art. 663a cpv. 2 (abrogato, RS 220)
Current assets are divided into liquid assets, claims resulting from deliveries and performances, other claims, as well as inventories.
Das Umlaufvermögen wird in flüssige Mittel, Forderungen [...] sowie Vorräte unterteilt.
L'actif circulant se subdivise en liquidités, créances résultant de ventes et de prestations de services, autres créances et stocks.
L'attivo circolante va suddiviso in liquidità, crediti risultanti da forniture e prestazioni, altri crediti e scorte.