FINMA has made a minor amendment to Circular 2008/2 Accounting – Banks (available in German
). The only change relates to the information on occupational plans in margin no. 167a-2 and reflects amendments to FER 16 Retirement Benefit Liabilities which have already been adopted in Swiss GAAP FER. The amendments to FINMA Circular 2008/2 Accounting – Banks will apply to financial statements for the year 2009 onwards.