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Ordinance of the Swiss Financial Market Supervisory Authority on Collective Investment SchemesEnglish is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force.(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. |