clarté

Source : Loi fédérale complétant le Code civil suisse (Livre cinquième: Droit des obligations, [RS 220](https://www.admin.ch/opc/fr/classified-compilation/19110009/index.html), art. 958c (28.3.2017).

Source : Intranet EDA, [Leitfaden Globalbudget der Vertretung](https://www.collaboration.eda.admin.ch/de/Documents/leitfaden-globalbudget_DE.pdf), Ziff. 2.1.6 (3.2.2017).

Source : Legge federale di complemento del Codice civile svizzero (Libro quinto: Diritto delle obbligazioni), RS [220](https://www.admin.ch/opc/it/classified-compilation/19110009/index.html), art. 958c

You could also use a sentence with a verb in English to translate the idea that financial reports must be clear and understandable. See e.g. English translation of the Swiss Code of Obligations: "The following principles in particular apply to financial reports: 1. they must be clear and understandable. 2. they must be complete. 3. they must be reliable. 4. they must include the essential information. 5. they must be prudent. 6. the same rules must be applied in presentation and valuation. 7. assets and liabilities and income and expenditure may not be offset against each other."

Source : KPMG website, [Cutting the clutter in financial reports](https://home.kpmg.com/au/en/home/services/audit/better-business-reporting/cutting-the-clutter-financial-reports.html) (28.3.2017).

Source : FDFA intranet, A practical guide [GLOBAL BUDGET ](https://www.collaboration.eda.admin.ch/en/Documents/leitfaden-globalbudget_EN.pdf)of a representation abroad, section 2.1.6 (3.2.2017).

Source : FDFA intranet, [Reporting](https://www.collaboration.eda.admin.ch/en/services/management/Interne%20Revision/Ablauf%20einer%20Revision/Bericht%20erstatten) (8.3.2017).