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Chapter Content

Title:

Regulations Governing the Preparation of Financial Reports by Securities Issuers  CH

Amended Date: 2026.02.06 
   Chapter VIII Supplementary Provisions
Article 29The financial reports and related supplementary documents that an issuer is required to file and submit under Article 36 of the Act shall be transmitted in the form of electronic files to the information disclosure website designated by the FSC. Info
Article 30(Deleted)
Article 31These Regulations shall come into force from the date of issuance, with the exception of Article 2, Article 4, Article 7, paragraph 1, Articles 8 to 13, Article 15, Article 17, Article 19, Article 20, Article 21, Article 24, Article 26, and Article 28, as amended on 13 August 2014, which shall come into force from financial year 2015; the articles amended on 19 December 2016, which shall come into force from financial year 2017; the articles amended on 28 June 2017, which shall come into force from financial year 2018; Article 9, paragraph 4, subparagraphs 3 and 4, Article 9, paragraph 6, Article 10, Article 15, Article 23, and Forms 1 and 1-1 of Article 19, as amended on 13 July 2018, which shall come into force from financial year 2019; the articles amended on 18 March 2020, which shall come into force from financial year 2020; Article 6 and Article 9, paragraph 4, subparagraph 1, item B amended on 24 November 2022, which shall come into force from financial year 2023; Article 10 amended on 28 December 2023, which shall come into force from financial year 2024; the articles amended on 19 March 2025, which shall come into force from financial year 2025; and Article 29 amended on 6 February 2026, which shall come into force from financial year 2026, and Articles 4, 12, 15, 23, and 24-2 amended on 6 February 2026, shall will come into force from financial year 2028. Info