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. 87 Accounting duty

Sep­ar­ate books of ac­count must be kept for each open-ended col­lect­ive in­vest­ment scheme. Un­less this Act or the im­ple­ment­ing reg­u­la­tions provide oth­er­wise, Art­icle 662 et seq. of the Code of Ob­lig­a­tions1 ap­ply.

1 SR 220. Today, Art. 957 et seq.

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