{"id":20023086,"updated":"2025-06-24T23:30:40Z","additionalIndexing":"15;Buchprüfung;Anlegerschutz;Buchführung;Wertpapierbörse","affairType":{"abbreviation":"Po.","id":6,"name":"Postulat"},"author":{"councillor":{"code":2562,"gender":"m","id":543,"name":"Walker Felix","officialDenomination":"Walker Felix"},"faction":{"abbreviation":"Fraktion C","code":"M-E","id":3,"name":"Christlichdemokratische 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Infolge unzureichender Transparenz können die Anleger nicht mehr vollumfänglich auf die Informationspolitik der Unternehmen vertrauen. Diese Verunsicherung der Risikoträger könnte volkswirtschaftlich negative Folgen haben.<\/p><p>Das Vertrauen der Anleger in die Rechnungslegung sollte durch einschlägige Massnahmen verbessert werden. Es geht dabei in erster Linie darum, den Wahrheitsgehalt, die Klarheit und die Aussagekraft der Jahresrechnung zulasten des \"creative accounting\" zu verbessern, so etwa bei der Behandlung von immateriellen Gütern, Eventualverbindlichkeiten nahe stehender Gesellschaften, Pensionskassenüberschüssen, Veränderungen von Reserven.<\/p><p>Ferner sind die gesetzlichen Anforderungen an die Revisionsstelle, vor allem in Hinblick auf deren Unabhängigkeit zu überdenken; u. a. durch eine zeitliche Beschränkung des Mandates sowie die Offenlegung der Art und des materiellen Umfanges anderweitiger Geschäftsbeziehungen zwischen Unternehmen und Revisionsstelle (Revision\/Beratung).<\/p><p>Einer verlässlicheren Berichterstattung könnten geeignete Massnahmen zur Qualitätssicherung (z. B. externe Qualitätskontrolle, Standards) förderlich sein. Unter dem Blickwinkel der Kompetenz der Revisionsstelle ist zu untersuchen, ob bestimmte Vorschriften des BankG - insbesondere diejenigen, die sich mit den Pflichten der Revisoren befassen - bei sämtlichen börsenkotierten Gesellschaften zur Anwendung gelangen sollten.<\/p>"},{"type":{"id":14,"name":"Antwort BR \/ Büro"},"value":"Der Bundesrat ist bereit, das Postulat entgegenzunehmen."},{"type":{"id":5,"name":"Eingereichter Text"},"value":"<p>In Ergänzung zu meiner Motion 01.3329 wird der Bundesrat eingeladen, dem Parlament zu berichten, wie der Anlegerschutz bei börsenkotierten Unternehmen verbessert werden könnte. Gleichzeitig sollen allfällige Defizite des geltenden Rechtes aufgezeigt werden. Zu beurteilen sind insbesondere folgende Anliegen:<\/p><p>- Verlässlichkeit, Relevanz und Transparenz der Jahresrechnung sowie des Revisionsberichtes;<\/p><p>- Verstärkung der Erfordernisse an die Unabhängigkeit der Revisionsstelle;<\/p><p>- Massnahmen zur Qualitätssicherung der Revisionstätigkeit;<\/p><p>- Ausdehnung der Revisionspflicht auf die Frage der Angemessenheit der organisatorischen und personellen Voraussetzungen für eine einwandfreie Geschäftstätigkeit, analog Artikel 3 BankG.<\/p>"},{"type":{"id":1,"name":"Titel des Geschäftes"},"value":"Corporate Governance. Anlegerschutz"}],"title":"Corporate Governance. Anlegerschutz"}