(Art. 9, 33, 36 and 37 FinIA)
- Fund management companies are subject to the accounting regulations of the CO1. Where fund management companies are subject to specific, more stringent accounting standards, such regulations take precedence.
- The fund management company shall submit to FINMA the annual report, the summary audit company report to the general meeting and the full audit company report for the body responsible for governance, supervision and control within six months of the end of the financial year. The fund management company shall append to the annual report a list of the prescribed and available capital as at the balance sheet date.2