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Article NO. Content

Title:

Regulations Governing the Preparation of Financial Reports by Financial Holding Companies  CH

Amended Date: 2020.10.30 (Articles 24 amended,English version coming soon)
Current English version amended on 2006.01.24 
Article 3     The financial reports of a financial holding company shall be prepared in accordance with these Regulations and relevant laws and regulations. Matters not provided therein shall be handled in accordance with the Regulations Governing the Preparation of Financial Reports by Securities Issuers and generally accepted accounting principles.
    Where an item of for which disclosure is required under these Regulations appears in more than one place in the financial report, the company need only record the information in one place, with annotations in other places giving a page reference.