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Circulars

In accordance with Art. 7 para. 1 lit. b of the Financial Market Supervision Act, FINMA regulates through circulars on the application of financial market legislation.

Circulars are available in German, French and Italian.

FINMA-Circ.  Date Short Title      Title
FINMA-Circ. 10/3 27.04.10 Health insurance under ISA
FINMA-Circ. 10/2 17.12.09 Repo/SLB transactions Repurchase & reverse repurchase transactions and securities lending & borrowing transactions (Repo/SLB transactions)
FINMA-Circ. 10/1 21.10.09 Remuneration schemes Minimum standards for remuneration schemes of financial institutions
FINMA-Circ. 09/1 18.12.08 Guidelines on asset management Guidelines for the recognition of self-regulation in asset management as minimum standard
FINMA-Circ. 08/44 28.11.08 SST Swiss Solvency Test (SST)
FINMA-Circ. 08/43 20.11.08 Technical provisions – life insurance Technical provisions in life insurance
FINMA-Circ. 08/42 20.11.08  Technical provisions – non-life insurance  Technical provisions in non-life insurance
FINMA-Circ. 08/41 20.11.08 Audit matters Limited continued application of the Circulars of the Swiss Federal Banking Commission, the Federal Office of Private Insurance and the Anti-Money Laundering Control Authority with regard to audit matters   
FINMA-Circ. 08/40 20.11.08 Life insurance Life insurance
FINMA-Circ. 08/39 20.11.08  Unit-linked life insurance Unit-linked life insurance  
FINMA-Circ. 08/38 20.11.08
(amended
26.11.08)
Market behaviour rules Market behaviour rules for the securities market
FINMA-Circ. 08/37 20.11.08 Delegation by fund management companies / SICAVs  Delegation of tasks by fund management companies and SICAVs
FINMA-Circ. 08/36 20.11.08 Financial reporting – occupational pension schemes Financial reporting within the framework of occupational pension schemes
FINMA-Circ. 08/35 20.11.08 Internal audit – insurers  Internal audit within the insurance sector 
FINMA-Circ. 08/34  20.11.08 Core capital – banks  Determining regulatory capital using internationally accepted accounting standards within the banking sector
FINMA-Circ. 08/33 20.11.08 Capital requirement – reinsurance captives Risk-based capital requirement of reinsurance captives 
FINMA-Circ. 08/32 20.11.08 Corporate governance – insurers Corporate governance, risk management and the internal control system within the insurance sector
FINMA-Circ. 08/31  20.11.08 Insurance group reports Business report for insurance groups and insurance conglomerates 
FINMA-Circ. 08/30  20.11.08 Solvency I – insurance groups  Solvency I for insurance groups and insurance conglomerates
Appendix 1
Appendix 2



FINMA-Circ. 08/29 20.11.08 Internal business transactions – insurance groups  Reporting on internal business transactions of insurance groups and insurance conglomerates
FINMA-Circ. 08/28  20.11.08 Structure – insurance groups Reporting on the structure of insurance groups and insurance conglomerates
FINMA-Circ. 08/27  20.11.08 Organization – insurance groups Reporting on the organization of insurance groups and insurance conglomerates
FINMA-Circ. 08/26  20.11.08 Rating agencies Recognition of rating agencies for the assessment of capital adequacy requirements  
FINMA-Circ. 08/25 20.11.08 Reporting obligation – insurers Independent obligation of insurance companies to report all events of supervisory relevance
FINMA-Circ. 08/24  20.11.08  Supervision and internal control – banks Supervision and internal control within the banking sector   
FINMA-Circ. 08/23  20.11.08 Risk diversification – banks Risk diversification within the banking sector
FINMA-Circ. 08/22  20.11.08  Capital adequacy disclosure – banks Disclosure obligations regarding capital adequacy within the banking sector   
FINMA-Circ. 08/21  20.11.08 Operational risks – banks Capital adequacy requirements for operationial risks within the banking sector
FINMA-Circ. 08/20  20.11.08 Market risks – banks Capital adequacy requirements for market risks within the banking sector
FINMA-Circ. 08/19  20.11.08 Credit risks – banks Capital adequacy requirements for credit risks within the banking sector
FINMA-Circ. 08/18  20.11.08 Investment guideline – insurers Investment guideline for tied assets and the use of derivative financial instruments by insurers
FINMA-Circ. 08/17  20.11.08
(amended
01.02.09) 
Exchange of information between SROs and FINMA Exchange of information between SROs and FINMA regarding affiliations, exclusions and withdrawals of membership of financial intermediaries
FINMA-Circ. 08/16 20.11.08  Responsible actuary  Requirements applying to responsible actuaries   
FINMA-Circ. 08/15  20.11.08  Mergers – health insurance companies  Mergers, demergers, conversions, and transfers of assets and liabilities by health insurance companies under the Health Insurance Act in relation to supplementary health insurance under the Insurance Contracts Act 
FINMA-Circ. 08/14  20.11.08  Supervisory reporting – banks  Supervisory reporting for annual and semi-annual financial statements within the banking sector
FINMA-Circ. 08/13  20.11.08  Tariffication risk insurance – occupational pension schemes  Tariffication of life insurance in case of death and disability within the framework of occupational pension schemes 
FINMA-Circ. 08/12  20.11.08  Revolving-door principle – occupational pension schemes  Surrender terms of occupational pension schemes in business plans and General Insurance Conditions
FINMA-Circ. 08/11  20.11.08  Reporting obligation – stock exchange transactions  Reporting obligation for stock exchange transactions  
FINMA-Circ. 08/10  20.11.08
(amended
10.05.10) 
Self-regulation as a minimum standard Self-regulation recognised as a minimum standard by the Swiss Financial Market Supervisory Authority
FINMA-Circ. 08/9  20.11.08  Supervision of large banks Supervision of large banks  
FINMA-Circ. 08/8  20.11.08  Public advertising – collective investment schemes Public advertising under the Collective Investment Schemes legislation  
FINMA-Circ. 08/7  20.11.08 Outsourcing – banks Outsourcing of business areas within the banking sector
FINMA-Circ. 08/6  20.11.08  Interest-rate risks – banks Measurement, management and monitoring of interest-rate risks within the banking sector
FINMA-Circ. 08/5  20.11.08  Securities dealers Explanatory notes regarding definition of securities dealers 
FINMA-Circ. 08/4  20.11.08  Securities journals Maintenance of securities journals by securities dealers
FINMA-Circ. 08/3  20.11.08
(amended
18.01.10) 
Public deposits with non-banks Commercial acceptance of public deposits by non-banks under the Banking Act  
FINMA-Circ. 08/2  20.11.08
(amended
19.11.09) 
Accounting – banks Guidelines on accounting standards under art. 23 to 27 of the Banking Ordinance
FINMA-Circ. 08/1  20.11.08
(amended
01.01.09) 
Authorisation and notification requirements – banks  Matters requiring authorisation and notification for stock exchanges, banks, securities dealers and audit firms