Facts
The appellant, [X.] , was President of the Board of Trustees of the [B.] Foundation. He was convicted by the Cantonal Court of Graubünden for multiple failures to keep accounting records and mismanagement. The appellant filed an appeal with the Federal Court and requested a full acquittal and compensation.
The lower court had found the appellant guilty of multiple failures to keep accounting records, as he had not disclosed a claim of CHF 350,000 in the 2009 annual accounts or in the interim balance sheet of 28 February 2010. The appellant had argued that the claim was not justified and that he was not obliged to include it in the balance sheet.
The appellant was also found guilty of mismanagement, as he had not reported the foundation's over-indebtedness to the bankruptcy judge in a timely manner. The appellant had argued that the foundation was not over-indebted and that he was not obliged to notify the bankruptcy judge.
Considerations
The Federal Court examined the appeal and came to the conclusion that the lower court had rightly found the appellant guilty of multiple failures to keep accounting records. The Federal Court found that the appellant should have disclosed the claim of CHF 350,000 in the 2009 annual accounts or in the interim balance sheet of 28 February 2010, as it clearly represented a contingent liability.
However, the Federal Court overturned the conviction for mismanagement, as the appellant was not obliged to report the…