Following their approval by the competent management body, the annual accounts and consolidated accounts together with the audit reports must either be published in the Swiss Official Gazette of Commerce or sent as an official copy to any person who requests the same within one year of their approval at his or her expense where the undertaking (1) has outstanding debentures; or (2) has equity securities listed on a stock market (article 958e Swiss Code of Obligations). Other undertakings must allow creditors who prove a legitimate interest to inspect the annual report and the audit reports, whereas the Cantonal Court of Fribourg decided that a remark to a lack of liquidity and a settlement of debts not in time are considered as a legitimate interest. Such decision is available in French under:
