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Ordinance on Financial Institutions (Financial Institutions Ordinance, FinIO)
English is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force.
of 6 November 2019 (Status as of 1 August 2021)
Art. 46Deductions applied when calculating the level of capital adequacy
(Art. 29 FinIA)
The following shall be deducted when calculating the level of capital adequacy:
a.
the loss carried forward and the loss for the current financial year;
b.
any unsecured valuation adjustments and provisions for the current financial year;
c.
in the case of loans in accordance with Article 45 paragraph 3: 20% of the original nominal amount per year for the last five years prior to repayment;
d.
intangible assets (including start-up and organisational costs as well as goodwill) with the exception of software;
e.
in the case of a company limited by shares and of a partnership limited by shares: the shares which they hold in the company at their own risk;
f.
in the case of a limited liability company: the capital contribution which it holds in the company at its own risk;