Federal Act on the Swiss Financial Market Supervisory Authority

English is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force.


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Art. 18 Accounting

1The fin­an­cial state­ments of FINMA dis­close in full its as­sets and li­ab­il­it­ies, earn­ings and costs.

2They fol­low the gen­er­al prin­ciples of ma­ter­i­al­ity, in­tel­li­gib­il­ity, con­sist­ency and gross present­a­tion and com­ply with the gen­er­ally re­cog­nised stand­ards.

3The ac­count­ing and valu­ation rules de­rived from the ac­count­ing stand­ards must be dis­closed.

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