Ordinance of the Swiss Financial Market Supervisory Authority 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.

Art. 109 SICAFs

(Art. 117 CISA)

1The ac­count­ing meth­ods ap­plied to in­di­vidu­al fin­an­cial state­ments shall in prin­ciple be based on the pro­vi­sions of the open-ended col­lect­ive in­vest­ment schemes.

2The duty to con­sol­id­ate un­der the CO1 is not ap­plied. Con­sol­id­a­tion may be ef­fected in ac­cord­ance with a re­cog­nised VASR2 stand­ard.

1 SR 220
2 SR 221.432

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