Facts
A. AG (Defendant, Appellant) was the auditor of B. AG from December 8, 2009 to January 8, 2015. On January 30, 2015, B. AG was declared bankrupt.
The bankruptcy estate of B. AG in liquidation (Plaintiff, Respondent) filed a claim with the Regional Court of Plessur on December 12, 2018. It demanded that A. AG be ordered to pay it "an amount exceeding CHF 100,000.00", plus interest at 5% since January 30, 2015. It based its claim on Art. 755 CO (Auditor's Liability) and referred to Art. 85 CPC, as the amount of damages "can only be determined after the taking of evidence, i.e. after the expert opinion has been obtained".
Considerations
The Federal Supreme Court decided that the plaintiff must already show in the statement of claim that the conditions under Art. 85 para. 1 CPC for an unspecified claim are met. A mere reference to lack of information is not sufficient. Rather, the plaintiff must specifically explain why it is impossible or unreasonable for it to quantify the…