Ordinance
on Financial Institutions
(Financial Institutions Ordinance, FinIO)

(Art. 9, 28 and 29 Fin­IA)

¹Man­agers of col­lect­ive as­sets are sub­ject to the ac­count­ing reg­u­la­tions of the CO²⁰. Where man­agers of col­lect­ive as­sets are sub­ject to spe­cif­ic, more strin­gent ac­count­ing stand­ards, such reg­u­la­tions take pre­ced­ence.

²The man­ager of col­lect­ive as­sets shall sub­mit to FINMA the an­nu­al re­port and the full re­port for the body re­spons­ible for gov­ernance, su­per­vi­sion and con­trol with­in 30 days of re­ceiv­ing ap­prov­al from the body re­spons­ible for man­age­ment. The man­ager of col­lect­ive as­sets shall ap­pend to the an­nu­al re­port a list of the pre­scribed and avail­able cap­it­al as at the bal­ance sheet date.

³Para­graph 2 does not ap­ply to man­agers of col­lect­ive as­sets which are gran­ted an ex­emp­tion in ac­cord­ance with Art­icle 37 para­graph 5.