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)


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Art. 72 Accounting

(Art. 45–48 Fin­IA)

The pro­vi­sions on ac­count­ing con­tained in the Bank­ing Or­din­ance of 30 April 201432 ap­ply by ana­logy.

32 SR. 952.02

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