When FINMA adopts an ordinance or circular, it decides whether and when it will subsequently review the effectiveness of the regulation. Such ex-post evaluations are based on feedback received from stakeholders, practical experience of the regulation as well as the principles of the original impact analysis. It takes into account the applicable laws and focuses on qualitative aspects. FINMA then publishes the results of its evaluations in a report.
This ex-post evaluation report evaluates the FINMA Circular 2018/4 “Pricing of occupational pension funds”.
This ex-post evaluation report evaluates the Ordinance (hereinafter FINMA Accounting Ordinance) and the Circular (hereinafter FINMA Circular 2020/1 “Accounting – banks”).