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Federal Act
on Collective Investment Schemes
(Collective Investment Schemes Act, CISA)

of 23 June 2006 (Status as of 1 January 2023)

Art. 108 Financial statements

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

2 In­ter­na­tion­ally re­cog­nised stand­ards must be ob­served.