Legal basis for banks
- FINMA Foreign Banks Ordinance (FBO-FINMA)
- Federal Act on Banks and Savings Banks (BA)
- Ordinance on Banks and Savings Banks (BO)
- Capital Adequacy Ordinance (CAO)
- Insolvency Ordinance
- Liquidity Ordinance (LiqO)
- FINMA Accounting Ordinance
- Verordnung der FINMA über die Offenlegungspflichten (OffV-FINMA)
- Verordnung der FINMA über die Kreditrisiken der Banken und Wertpapierhäuser (KreV-FINMA)
- Verordnung der FINMA über die Marktrisiken der Banken und Wertpapierhäuser (MarV-FINMA)
- Verordnung der FINMA über das Handels- und das Bankenbuch sowie die anrechenbaren Eigenmittel (HBEV-FINMA)
- Verordnung der FINMA über die Leverage Ratio und die operationellen Risiken der Banken und Wertpapierhäuser (LROV-FINMA)
Banking Act
The Banking Act governs banks, persons pursuant to Article 1b of the Banking Act, private bankers and savings banks. It deals with operating licences and specifies rules for business conduct.Banking Ordinance
The Banking Ordinance applies to banks, persons pursuant to Article 1b of the Banking Act, private bankers and savings banks; it details the provisions of the Banking Act.FINMA Foreign Banks Ordinance
The FINMA Foreign Banks Ordinance applies to foreign banks seeking to set up a branch in Switzerland.Capital Adequacy Ordinance
To protect creditors and the stability of the financial system, banks and securities firms are required to keep sufficient capital available for the business they conduct and the risks they incur and to limit their risks appropriately. This ordinance applies to banks and account-keeping securities firms.Liquidity Ordinance
This ordinance governs the qualitative and quantitative liquidity requirements for banks.FINMA Accounting Ordinance
The FINMA Accounting Ordinance regulates in particular the preparation of financial statements and the publication of annual reports and interim financial statements.
FINMA Ordinance on Disclosure Obligations
This ordinance governs the obligations to disclose, in particular, capital, liquidity, interest rate risks, remuneration and the principles of corporate governance. It applies to banks, account-holding investment firms and financial groups and conglomerates.
FINMA Ordinance on Credit Risks
This ordinance sets out the requirements of the Capital Adequacy Ordinance regarding the minimum capital for credit risks.
FINMA Ordinance on Market Risks
This ordinance sets out the requirements of the Capital Adequacy Ordinance regarding the minimum capital for market risks.
FINMA Ordinance on the Trading and Banking Book and Eligible Capital
This ordinance sets out the requirements of the Capital Adequacy Ordinance regarding the trading and banking book as well as eligible capital.
FINMA Ordinance on the Leverage Ratio and Operational Risks
This ordinance sets out the requirements of the Capital Adequacy Ordinance regarding the calculation of the leverage ratio and the minimum capital for operational risks.
Insolvency Ordinance
The Insolvency Ordinance specifies the restructuring and bankruptcy proceedings as set out in the Banking Act, the Insurance Supervision Act and the Collective Investment Schemes Act for all financial market institutions falling under FINMA’s insolvency jurisdiction in accordance with the financial market laws.
