Federal Act
on Medicinal Products and Medical Devices
(Therapeutic Products Act, TPA)

¹ The fin­an­cial state­ments of the Agency shall present its fin­an­cial po­s­i­tion and per­form­ance in ac­cord­ance with the ac­tu­al cir­cum­stances.

² The ac­count­ing fol­lows the gen­er­al prin­ciples of ma­ter­i­al­ity, com­plete­ness, com­pre­hens­ib­il­ity, con­sist­ency and gross present­a­tion, and is based on gen­er­ally ac­cep­ted stand­ards.

³ The ac­count­ing and valu­ation rules de­rived from the ac­count­ing prin­ciples must be dis­closed in the an­nex.

⁴ The Fed­er­al Coun­cil may is­sue ac­count­ing reg­u­la­tions for the Agency.