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

¹ If all as­sets have been real­ised and all pro­cesses re­lat­ing to the cal­cu­la­tion of as­sets and li­ab­il­it­ies have been com­pleted, the bank­ruptcy li­quid­at­ors shall draw up the fi­nal dis­tri­bu­tion list as well as the fi­nal ac­counts and for­ward these to FINMA for ap­prov­al. Pro­cesses arising from the as­sign­ment of leg­al claims un­der Art­icle 260 DEBA¹⁷⁶ shall be dis­reg­arded.¹⁷⁷

² The ap­prov­al de­cision, to­geth­er with the dis­tri­bu­tion list and fi­nal ac­counts, shall be made avail­able for in­spec­tion for 30 days. No­tice of this avail­ab­il­ity for in­spec­tion shall be pub­lished in the Swiss Of­fi­cial Gaz­ette of Com­merce and on FINMA's web­site; ad­vance no­ti­fic­a­tion shall be giv­en to each of the cred­it­ors, stat­ing their share, as well as to the own­ers if need be.¹⁷⁸

³ FINMA is­sues the ne­ces­sary or­ders for the clos­ure of the pro­ceed­ings. It an­nounces the clos­ure pub­licly.