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. 88 Valuation at market value

1In­vest­ments which are lis­ted on a stock ex­change or an­oth­er reg­u­lated mar­ket open to the pub­lic shall be val­ued at the prices paid on the main mar­ket.

2Oth­er in­vest­ments for which no cur­rent price is avail­able must be val­ued at the price that would prob­ably be ob­tained in a di­li­gent sale at the time of valu­ation.

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