Switzerland

Articles & Publications 

Welcome to the KPMG knowledge base of articles and publications that demonstrate our understanding of many of the complex business challenges and key issues faced by companies around the world.
Go Search
Results 1-10 of about 76.
1  2  3  4  5  Next>  
ImageTitle/DescriptionArticle Date 
Circular 2013/7 Limitation of Intragroup Positions – Banks

Circular 2013/7 Limitation of Intragroup Positions – Banks

Unofficial translation of the FINMA Circular about limitation of intragroup positions – banks.
Modified date: 1/16/2015
Regulatory update
Circular 2013/9 Distribution of collective investment schemes

Circular 2013/9 Distribution of collective investment schemes

Unofficial translation of the FINMA Circular about distribution under the Collective Investment Schemes legislation.
Modified date: 1/16/2015
Regulatory update
Circular 2015/1 Accounting - Banks

Circular 2015/1 Accounting - Banks

Unofficial translation of the FINMA Circular about accounting guidelines for banks, securities dealers, financial groups and conglomerates (AGB).
Modified date: 1/16/2015
Regulatory update
Circular 2015/2 Liquidity risks banks

Circular 2015/2 Liquidity risks banks

Unofficial translation of the FINMA Circular about qualitative requirements for liquidity risk management and quantitative requirements for liquidity maintenance.
Modified date: 1/16/2015
Regulatory update
Circular 2015/3 Leverage Ratio

Circular 2015/3 Leverage Ratio

Unofficial translation of the FINMA Circular about calculation of unweighted leverage ratio – banks.
Modified date: 1/16/2015
Regulatory update
Circular 2013/8 Market conduct rules

Circular 2013/8 Market conduct rules

Official FINMA circular about the supervisory rules for market conduct in securities trading.
Modified date: 1/16/2015
Regulatory update
Circ. 2008/22 Capital adequacy disclosure – banks (amended 29.10.2014)

Circ. 2008/22 Capital adequacy disclosure – banks (amended 29.10.2014)

This document is an unofficial translation of the original German text. The circular replaces Circ. 06/4 of the SFBC.
Modified date: 12/22/2014
Regulatory update
Going beyond auditing – Independent assurance over uncertainties

Going beyond auditing – Independent assurance over uncertainties

Growing complexity in business and data volumes create increased uncertainty on the robustness and reliability of business processes.
Modified date: 12/19/2014
Business and industry issue
Liquidation Ordinance (LO), SR 952.06

Liquidation Ordinance (LO), SR 952.06

This document is an unofficial translation of the original German text.
Modified date: 12/3/2014
Regulatory update
Swiss GAAP FER 31

Swiss GAAP FER 31

Additional recommendations for listed companies.
Modified date: 11/18/2014
Business and industry issue
1  2  3  4  5  Next>