Commentaires: 93

Subject to the provisions set out below, this chapter applies to financial and non-financial counterparties which have their registered office in Switzerland.
The term financial counterparties means:
1. banks in accordance with Article 1 paragraph 1 of the Banking Act of 8 November 1934¹;
2. ² securities firms in accordance with Article 41 FinIA³;
3. insurance and reinsurance companies in accordance with Article 2 paragraph 1 letter a of the Federal Act of 17 December 2004⁴on the Supervision of Insurance Companies;
4. parent companies of a financial or insurance group or financial or insurance conglomerate;
5. ⁵ managers of collective assets and fund management companies in accordance with Article 2 paragraph 1 letters c and d FinIA;
6. collective investment schemes in accordance with the Collective Investment Schemes Act;
7. occupational pension schemes and investment foundations in accordance with Articles 48 to 53k of the Federal Act of 25 June 1982⁶on Occupational Old Age, Survivors' and Invalidity Pension Provision.
Non-financial counterparties are companies that are not financial counterparties.
The following establishments shall be subject only to the reporting duty in accordance with Article 104:
1. multilateral development banks;
2. organisations, including social security institutions, belonging to the Confederation, cantons or communes or for which the Confederation, canton or commune in question is liable and provided that they are not financial counterparties.
The Federal Council may subject Swiss branches of foreign financial market participants to the provisions of this chapter if they are not subject to any equivalent regulations.

SR 952.0 ↩
Amended by Annex No II 18 of the Financial Institutions Act of 15 June 2018, in force since 1 Jan. 2020 (AS 2018 5247, 2019 4631;BBl 2015 8901). ↩
SR 954.1 ↩
SR 961.01 ↩
Amended by Annex No II 18 of the Financial Institutions Act of 15 June 2018, in force since 1 Jan. 2020 (AS 2018 5247, 2019 4631;BBl 2015 8901). ↩
SR 831.40 ↩

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Footnotes