Federal Act on Collective Investment Schemes

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. 108 Financial statements

1With re­spect to the fin­an­cial state­ments of the part­ner­ship and the valu­ation of the as­sets, Art­icle 88 et seq. ap­ply ac­cord­ingly.

2In­ter­na­tion­ally re­cog­nised stand­ards must be ob­served.

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