Art. 29 Qualifying capital
(Art. 23 FinIA) 1Legal entities may count the following as qualifying capital:
2Partnerships and sole proprietorships may count the following as qualifying capital:
3Portfolio managers and trustees may also count as qualifying capital any loans granted to them, including bonds with a maturity of at least five years, if a declaration is provided to the effect that:
4The declaration in accordance with paragraph 3 is irrevocable. It must be made in writing or in another form demonstrable via text and filed with the supervisory organisation. 16 SR 220 |