Ordinance
on Financial Institutions
(Financial Institutions Ordinance, FinIO)

(Art. 9, 33, 36 und 37 Fin­IA)

¹Fund man­age­ment com­pan­ies are sub­ject to the ac­count­ing reg­u­la­tions of the CO²⁵. Where fund man­age­ment com­pan­ies are sub­ject to spe­cif­ic, more strin­gent ac­count­ing stand­ards, such reg­u­la­tions take pre­ced­ence.

²The fund man­age­ment com­pany 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 fund man­age­ment com­pany shall ap­pend to the an­nu­al re­port a list of the pre­scribed and avail­able cap­it­al as at the bal­ance sheet date.