Federal Act
on the Swiss Financial Market Supervisory Authority
(Financial Market Supervision Act, FINMASA)


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Art. 18 Accounting

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

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

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

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