dol

Source : Loi fédérale complétant le Code civil suisse, [RS 220](https://www.admin.ch/opc/fr/classified-compilation/19110009/index.html), Art. 28 (19.3.2019).

Source : Internet EDA, [Korruption, Veruntreuung, Missbrauch und Verluste melden - das Compliance Office steht Ihnen zu Diensten](https://www.eda.admin.ch/deza/de/home/themen/staats-_und_wirtschaftsreformen/korruptionsbekaempfung/korruption-veruntreuung-missbrauch-verluste-melden.html) (19.3.2019).

Source : Legge federale di complemento del Codice civile svizzero, RS [220](https://www.admin.ch/opc/de/classified-compilation/19110009/index.html), art. 454b (3.4.2019).

Source : ([International Encyclopedia of Comparative Law\s, Volume VII, p.67 19.9.2019.](https://books.google.ch/books?id=77P7A9XxvWAC&pg=PA67&lpg=PA67&dq=%22fraud%22+%22dol%22+%22common+law%22&source=bl&ots=wtgKmBOGYt&sig=ACfU3U1u_0BbBy8T43EknloQouPnhjD8pA&hl=de&sa=X&ved=2ahUKEwj5tKO51ZDhAhXBrHEKHe2gDTwQ6AEwAnoECAgQAQ#v=onepag))

Source : Allen & Overy (international law firm) website, [An ‘intent to deceive’ is all you need](https://www.aoinvestigationsinsight.com/intent-deceive-need/) (19.3.2019).

Source : GS FDFA, Good governance, Reporting corruption, misappropriation of funds and abuses – the FDFA Compliance Office is there to help (19.3.2019).

USG: to avoid

Source : FDFA website, [Report Corruption, Misappropriation, Misuse, and Losses - the Compliance Office is at your service](https://www.eda.admin.ch/deza/en/home/themes-sdc/state-economic-reforms/corruption/report-corruption-misappropriation.html) (19.3.2019).