FINMA shall define the format and content of the statement of compliance with the LCR (liquidity statement). It may provide for less stringent requirements for banks in categories 4 and 5 under Annex 3 BankO46.
Banks shall base their valuation of the positions in the liquidity statement on the annual accounts prepared according to accounting standards.
Non-systemically important banks shall submit monthly liquidity statements to the SNB within 20 calendar days of the last calendar day of the month. FINMA may grant a bank a lower reporting frequency upon request and when justified by the circumstances.
Systemically important banks shall submit monthly liquidity statements to the SNB within 15 calendar days of the last calendar day of the month.
FINMA shall set special reporting requirements for banks which:
hold positions in significant foreign currencies under Article 17a paragraph 1;
as set out in Article 14 paragraph 5, are funded largely via foreign branches.
It may require that the liquidity statement contain additional reporting on assets that have an impact on liquidity and are not HQLA.