Annual reports and financial statements published to meet FINMA's accountability obligation

Publication of FINMA's annual report and its annual financial statements is how FINMA’s Board of Directors meets its accountability obligation to the Federal Council. This report contains information on FINMA's supervisory practice, its main activities and milestones, as well as key figures for the previous business year. FINMA publishes this report in four languages each spring.

FINMA's Board of Directors draws up the annual report (and financial statements) and submits it to the Federal Council for approval prior to publication (Art. 9 FINMASA). In addition to complying with FINMA's reporting obligation, the report also sets out FINMA's tasks, powers, main focus of activities and values. The annual report highlights the milestones FINMA has reached and provides key figures for the previous business year.

Content of the annual report

As stated in the Dispatch accompanying the FINMASA proposal, the annual report is in accordance with Article 662 of the Code of Obligations. As an accountability report, it provides information on FINMA's supervisory practice during the previous business year and also includes statistics and the annual financial statements as mandatory components. FINMA aims to give the general public a clear and transparent picture of its supervisory activities in fulfilling its statutory remit.

Structure of the annual report and financial statements

Two separate documents, the annual report and the annual financial statements, are published on FINMA’s website.

FINMA Business Report

The annual financial statements are drawn up in accordance with the International Financial Reporting Standards (IFRS). The reporting period runs from 1 January to 31 December.

Publication of the annual report and financial statements

Following approval by the Federal Council, FINMA generally publishes its annual report and financial statements at its annual media conference held in the spring. The annual report is published in electronic and print versions in four languages: German, French, Italian and English. The annual financial statements are published in German and French.

FINMA Annual Reports and Financial Statements