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Art. 32 – Accounting

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Art. 32

Accounting

(Art. 9, 22 and 23 FinIA)

1

Portfolio managers and trustees are subject to the accounting regulations of the CO18. Article 957 paragraphs 2 and 3 CO are not applicable.

2

Where portfolio managers and trustees are subject to specific, more stringent accounting standards, such standards take precedence.

  1. 18 SR 220
Legal act context
SR 954.11 · FinIO · Ordinance · Ordinance of 6 November 2019 on Financial Institutions (Financial Institutions Ordinance, FinIO)
Structure path
Chapter 2 Financial Institutions Section 1 Portfolio Managers and Trustees
Language
English (en)
Data status
2025-01-01

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