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List of abbreviations

AEOIA Federal Act on the International Automatic Exchange of Information in Tax Matters A-35-40 AMAS Asset Management Association Switzerland AMLA Federal Act on Combating Money Laundering and Terrorist Financing A-31-01 AMLO Ordonnance sur la lutte contre le blanchiment d'argent et le financement du terrorisme A-31-10 AMLO-FINMA Ordonnance de l'Autorité fédérale de surveillance des marchés financiers sur la lutte contre le blanchiment d'argent et le financement du terrorisme dans le secteur financier A-31-20 AOA Federal Act on the Licensing and Oversight of Auditors A-08-01 AOO Ordinance on the Licensing and Oversight of Auditors A-08-10 AOOS AOOS Société anonyme suisse de surveillance ARIF Association romande des intermédiaires financiers ASIP Association suisse des institutions de prévoyance BA Swiss Federal Act on Banks and Savings Banks A-03-01 BIO-FINMA Ordinance of the Swiss Financial Market Supervisory Authority on the Insolvency of Banks and Securities Firms A-03-21 BO Ordinance on Banks and Savings Banks A-03-10 CAO Ordinance on the Capital Adequacy and Risk Diversification of Banks and Securities Firms A-03-11 CCDJP Conférence des directrices et directeurs des départements cantonaux de justice et police CDB 20 Agreement on the Swiss Banks' Code of Conduct with Regard to the Exercise of Due Diligence D-01-20 CFMJ Commission fédérale des maisons de jeu CISA Federal Act on Collective Investment Schemes A-22-01 CISBO-FINMA Ordinance of the Swiss Financial Market Supervisory Authority on the Bankruptcy of Collective Investment Schemes A-22-21 CISO Ordonnance sur les placements collectifs de capitaux A-22-10 CISO-FINMA Ordinance of the Swiss Financial Market Supervisory Authority on Collective Investment Schemes A-22-20 CPIA Federal Act on Currency and Payment Instruments A-02-02 D-01/2012 Directives D-01/2012 : Agrément des experts en prévoyance professionnelle C-09-10 D-01/2016 Directives D-01/2016 : Requirements for Investment Foundations C-09-22 D-01/2017 Directives D-01/2017 : Mesures destinées à résorber les découverts dans la prévoyance professionnelle C-09-25 D-01/2021 Directives D-01/2021 : Exigences de transparence et de contrôle interne pour les institutions de prévoyance en concurrence entre elles C-09-26 D-01/2024 Directives D-01/2024 : Attestation de l'expert en prévoyance professionnelle selon l'art. 52e, al. 1bis, LPP et attestation selon l'art. 1a OPP 2 (respect des principes de la prévoyance professionnelle) C-09-28 D-02/2012 Directives D-02/2012 : Standard des rapports annuels des autorités de surveillance C-09-11 D-02/2013 Directives D-02/2013 : Reporting Asset Management Costs C-09-13 D-02/2016 Directives D-02/2016 : Fonds de bienfaisance visés par l'art. 89a, al. 7, CC C-09-23 D-02/2021 Directives D-02/2021 : Assurance qualité en cas de gestion externe de la fortune de prévoyance C-09-27 D-03/2013 Directives D-03/2013 : Indépendance des experts en matière de prévoyance professionnelle C-09-14 D-03/2014 Directives D-03/2014 : Reconnaissance de directives techniques de la CSEP comme standard minimal C-09-19 D-03/2016 Directives D-03/2016 : L'assurance qualité dans la révision selon la LPP C-09-24 D-04/2013 Directives D-04/2013 : Examen et rapport de l'organe de révision C-09-15 D-05/2013 Directives D-05/2013 : Key Information and Additional Disclosure Requirements for Investment Foundations C-09-16 D-05/2014 Directives D-05/2014 : Octroi de prêts hypothécaires ("hypothèques sur son propre immeuble") C-09-21 DAH Directive on Ad hoc Publicity D-12-31 DCG Directive on Information Relating to Corporate Governance D-12-30 DFI Directive Pro-Forma Financial Information (Annex 1, item. 2.8.6 let. c FINSO) C-61-02 DPO Ordinance on Data Protection A-34-10 DatO-FAOA Ordonnance de l'Autorité fédérale de surveillance en matière de révision sur l'accès électronique aux données non accessibles au public A-08-12 EAER Federal Department of Economic Affairs, Education and Research EmbA Federal Act on the Implementation of International Sanctions A-32-01 FADP Federal Act on Data Protection A-34-01 FAOA Federal Audit Oversight Authority FBO-FINMA Ordinance of the Swiss Financial Market Supervisory Authority on Foreign Banks in Switzerland A-03-20 FDF Federal Department of Finance FDHA Federal Department of Home Affairs FDJP Federal Department of Justice and Police FFA Federal Finance Administration FIAA Federal Act on the Freezing and the Restitution of Illicit Assets Held by Foreign Politically Exposed Persons A-33-01 FINMA Swiss Financial Market Supervisory Authority FINMA Circ. 08/14 Circular 2008/14: Supervisory Reporting for Annual and Semi-annual Financial Statements in the Banking Sector B-08-14 FINMA Circ. 08/15 Circulaire 2008/15 : Les fusions, les scissions, les transformations et les transferts de patrimoine d'assureurs-maladie selon la LAMal dans le domaine des assurances-maladie complémentaires selon la LCA B-08-15 FINMA Circ. 08/17 Circular 2008/17: Exchange of Information Between SROs and FINMA Regarding Affiliations, Exclusions and Withdrawals of Membership of Financial Intermediaries B-08-17 FINMA Circ. 08/19 Circular 2008/19 : Capital Requirements for Credit Risks at Banks B-08-19 FINMA Circ. 08/20 Circulaire 2008/20 : Exigences de fonds propres relatives aux risques de marché dans le secteur bancaire B-08-20 FINMA Circ. 08/21 Circular 2008/21: Capital Adequacy Requirements and Qualitative Requirements for Operational Risks at Banks B-08-21 FINMA Circ. 08/3 Circular 2008/3: Commercial Acceptance of Public Deposits by Non-banks under the Banking Act B-08-03 FINMA Circ. 08/4 Circular 2008/04 : Maintenance of Securities Journals by Securities Firms and Participants B-08-04 FINMA Circ. 10/1 Circular 2010/1: Minimum Standards for Remuneration Schemes of Financial Institutions B-10-01 FINMA Circ. 11/1 Circulaire 2011/1 : Précisions concernant l'Ordonnance sur le blanchiment d'argent (OBA) B-11-01 FINMA Circ. 11/2 Circular 2011/2 : Capital Buffer and Capital Planning in the Banking Sector B-11-02 FINMA Circ. 12/1 Circular 2012/1: Recognition of External Credit Assessment Institutions (Credit Rating Agencies) B-12-01 FINMA Circ. 13/1 Circular 2013/1: Eligible Capital at Banks for Regulatory Purposes B-13-01 FINMA Circ. 13/3 Appendices 1-22 to FINMA Circular 2013/3: Auditing B-13-03a FINMA Circ. 13/3 Circular 2013/3: Auditing B-13-03 FINMA Circ. 13/5 Circular 2013/5: Principles for Recording Liquidity Risks and Liquidity Reporting for Insurers B-13-05 FINMA Circ. 13/7 Circulaire 2013/7 : Limitation des positions internes du groupe pour les banques B-13-07 FINMA Circ. 13/8 Circular 2013/8: Supervisory Rules on Market Conduct in Securities Trading B-13-08 FINMA Circ. 15/2 Circulaire 2015/2 : Exigences qualitatives en matière de gestion du risque de liquidité et exigences quantitatives en matière de détention des liquidités B-15-02 FINMA Circ. 15/3 Circular 2015/3: Calculating the Unweighted Capital Ratio (Leverage Ratio) at Banks B-15-03 FINMA Circ. 16/1 Circulaire 2016/1 : Exigences prudentielles de publication B-16-01 FINMA Circ. 16/2 Circular 2016/2: Principles for the Financial Condition Report B-16-02 FINMA Circ. 16/3 Circular 2016/3 : Basic Principles for Conducting an Own Risk and Solvency Assessment (ORSA) and for Reporting to FINMA B-16-03 FINMA Circ. 16/4 Circular 2016/4: Supervision, Organisation, Structure, Intra-group Transactions, and Reporting by Insurance Groups and Conglomerates B-16-04 FINMA Circ. 16/5 Circular 2016/5 : Investments Made for Total Assets and for Tied Assets of Insurance Companies B-16-05 FINMA Circ. 16/6 Circulaire 2016/6 : Assurance sur la vie B-16-06 FINMA Circ. 16/7 Circular 2016/7: Due Diligence Requirements for Client Onboarding via Digital Channels B-16-07 FINMA Circ. 17/1 Circular 2017/1 : Corporate Governance, Risk Management and Internal Controls at Banks B-17-01 FINMA Circ. 17/2 Circular 2017/2 : Corporate Governance, Risk Management and Internal Control System at Insurers B-17-02 FINMA Circ. 17/3 Circular 2017/3 : Swiss Solvency Test (SST) B-17-03 FINMA Circ. 17/6 Circular 2017/6 : Direct Transmission of Non-public Information to Foreign Authorities and Entities by Supervised Parties B-17-06 FINMA Circ. 17/7 Circular 2017/7 : Capital Requirements for Credit Risk at Banks B-17-07 FINMA Circ. 18/1 FINMA Circular 2018/1 : Duties of Operators of Organised Trading Facilities (OTFs) B-18-01 FINMA Circ. 18/2 Circular 2018/2 : Duty to Report Securities Transactions B-18-02 FINMA Circ. 18/3 Circular 2018/3 : Outsourcing - Banks, Insurance Companies and Selected Financial Institutions Under FinIA B-18-03 FINMA Circ. 19/1 Circulaire 2019/1 : Prescriptions en matière de répartition des risques pour les banques B-19-01 FINMA Circ. 19/2 Circulaire 2019/2 : Mesure, gestion, surveillance et contrôle des risques de taux d'intérêt dans le portefeuille de la banque B-19-02 FINMA Circ. 20/1 Circular 2020/1 : Accounting Rules for Banks, Investment Firms, Financial Groups and Conglomerates B-20-01 FINMA Circ. 23/1 Circular 2023/1 : Managing Operational Risks and Ensuring Operational Resilience B-23-01 FINMA Guidance 01/2016 FINMA Guidance 01/2016 : Financial Market Infrastructure Act : FINMA's Next Steps B-04-01 FINMA Guidance 01/2017 FINMA Guidance 01/2017 : Financial Market Infrastructure Act : Deadlines for the Exchange of Collateral B-04-02 FINMA Guidance 01/2018 FINMA Guidance 01/2018 : Implementing the Requirement for Amending Financial Contracts (Art. 12 Para. 2bis BO in conjunction with Arts. 56 and 61a BIO-FINMA) B-04-07 FINMA Guidance 01/2019 FINMA Guidance 01/2019 : BREXIT: Recognition of UK Derivatives Regulations B-04-11 FINMA Guidance 01/2020 FINMA Guidance 01/2020 : Financial Market Infrastructure Act and Ordinance: Derivatives Trading B-04-15 FINMA Guidance 01/2021 FINMA Guidance 01/2021 : Trading in Swiss Shares : Recognition of Various UK Trading Venues B-04-25 FINMA Guidance 01/2022 FINMA Guidance 01/2022 : Timetable for the Licensing Process for Portfolfio Managers and Trustees B-04-30 FINMA Guidance 01/2023 FINMA Guidance 01/2023 : Developments with Regard to the Management of Climate Risks B-04-33 FINMA Guidance 01/2024 FINMA Guidance 01/2024 : Status of the licensing process and supervision for portfolio managers and trustees, plus new approach to thresholds for the commercial activity of trustees B-04-42 FINMA Guidance 02/2017 FINMA Guidance 02/2017 : Financial Market Infrastructure Act : Reporting Requirements / Trade Repositories B-04-03 FINMA Guidance 02/2018 FINMA Guidance 02/2018 : New Recognition Obligation for Foreign Trading Venues for the Trading of Swiss Equity Securities B-04-08 FINMA Guidance 02/2019 FINMA Guidance 02/2019 : Payments on the Blockchain B-04-12 FINMA Guidance 02/2020 FINMA Guidance 02/2020 : Temporary Exemptions for Banks Due to the COVID-19 Crisis B-04-16 FINMA Guidance 02/2021 FINMA Guidance 02/2021 : Derivative Trading Obligations and Reference Rate Replacement B-04-26 FINMA Guidance 02/2022 FINMA Guidance 02/2022 : First Measures in Cases of Late Applications from Portfolio Managers and Trustees B-04-31 FINMA Guidance 02/2023 FINMA Guidance 02/2023 : Status of the Licensing Process for Portfolio Managers and Trustees B-04-34 FINMA Guidance 02/2024 FINMA Guidance 02/2024 : Status of the follow-up documentation process for insurance intermediaries B-04-43 FINMA Guidance 03/2017 FINMA Guidance 03/2017 : New Rules on Public Deposits / Questionnaire on FinTech Licensing B-04-04 FINMA Guidance 03/2018 FINMA Guidance 03/2018 : LIBOR : Risks of Potential Replacement B-04-09 FINMA Guidance 03/2019 FINMA Guidance 03/2019 : Recognition of Equivalence of CFTC Risk Mitigation Obligations for Transactions in OTC Derivatives That Are Not Cleared Centrally B-04-13 FINMA Guidance 03/2020 FINMA Guidance 03/2020 : Exemptions for Supervised Institutions Due to the COVID-19 Crisis B-04-17 FINMA Guidance 03/2021 FINMA Guidance 03/2021 : LIBOR Replacement - Progress and best practices B-04-27 FINMA Guidance 03/2022 FINMA Guidance 03/2022 : Implementation of Climate-related Risk Disclosures by Category 1-2 Institutions B-04-32 FINMA Guidance 03/2023 FINMA Guidance 03/2023 : Status of the Licensing Process for and Supervision of Portfolio Managers and Trustees B-04-35 FINMA Guidance 03/2024 FINMA Guidance 03/2024 : Findings from FINMA's cyber risk supervision, clarification of FINMA Guidance 05/2020 and scenario-based cyber risk exercises B-04-44 FINMA Guidance 04/2017 FINMA Guidance 04/2017 : Regulatory Treatment of Initial Coin Offerings B-04-05 FINMA Guidance 04/2018 FINMA Guidance 04/2018 : Recognition of EU Trading Venues for the Trading of Swiss Equity Securities B-04-10 FINMA Guidance 04/2019 FINMA Guidance 04/2019 : Financial Market Infrastructure Ordinance : Exchange of Collateral / Extension of Transitional Period for Equity Options B-04-14 FINMA Guidance 04/2020 FINMA Guidance 04/2020 : Exemptions for Supervised Institutions Due to the COVID-19 Crisis B-04-18 FINMA Guidance 04/2021 Communication FINMA sur la surveillance 04/2021 : Mise en oeuvre des nouvelles approches de corrections de valeur pour risques de défaillance des créances non compromises B-04-28 FINMA Guidance 04/2023 FINMA Guidance 04/2023 : Action Plan for Insurance Intermediaries B-04-36 FINMA Guidance 04/2024 FINMA Guidance 04/2024: Operational Risk Management by Fund Management Companies and Managers of Collective Assets B-04-45 FINMA Guidance 05/2017 FINMA Guidance 05/2017 : Financial Market Infrastructure Act : Reporting to a Trade Repository / Extending the Transition Period B-04-06 FINMA Guidance 05/2020 FINMA Guidance 05/2020 : Duty to Report Cyber Attacks Pursuant to Article 29 Para. 2 FINMASA B-04-19 FINMA Guidance 05/2021 FINMA Guidance 05/2021 : Preventing and Combating Greenwashing B-04-29 FINMA Guidance 05/2023 FINMA Guidance 05/2023 : Money Laundering Risk Analysis Pursuant to Article 25 para. 2 AMLO-FINMA B-04-37 FINMA Guidance 05/2024 Communication FINMA sur la surveillance 05/2024 : Obligations des entreprises d'assurance concernant les intermédiaires d'assurance B-04-46 FINMA Guidance 06/2020 FINMA Guidance 06/2020 : Exemptions for Supervised Institutions Due to the COVID-19 Crisis B-04-20 FINMA Guidance 06/2023 FINMA Guidance 06/2023 : Implementation of the "Prudent Person" Principle and Relief for Business with Professional Policyholders B-04-38 FINMA Guidance 07/2020 FINMA Guidance 07/2020 : Exemptions Relating to Identification Under the Anti-Money Laundering Act Due to the COVID-19 Pandemic B-04-21 FINMA Guidance 07/2023 Communication FINMA sur la surveillance 07/2023 : Modèles quantitatifs temporaires pour le rapport sur la situation financière des entreprises d'assurance pour l'exercice 2023 B-04-39 FINMA Guidance 08/2020 FINMA Guidance 08/2020 : LIBOR Replacement for Derivatives B-04-22 FINMA Guidance 08/2023 FINMA Guidance 08/2023 : Staking B-04-40 FINMA Guidance 09/2020 FINMA Guidance 09/2020 : Financial Market Infrastructure Ordinance : Exchange of Collateral / Further Extension of Transitional Period for Equity Options B-04-23 FINMA Guidance 09/2023 FINMA Guidance 099/2023 : Financial Market Infrastructure Ordinance: Exchange of Collateral / Further Extension of Transitional Period for Equity Options B-04-41 FINMA Guidance 10/2020 FINMA Guidance 10/2020 : LIBOR Transition Roadmap B-04-24 FINMA Newsletter 15 (2010) FINMA Newsletter 15 : Risks in Business Dealings with Iran B-03-15 FINMA Newsletter 31 (2011) FINMA Newsletter 31 : Unauthorised Trading - Banks B-03-31 FINMA Newsletter 40 (2012) Communication FINMA 40 : Placements collectifs de capitaux et distribution - Marchés B-03-40 FINMA Newsletter 51 (2013) Communication FINMA 51 : L'assurance des dommages dus aux événements naturels selon l'art. 33 LSA et l'art. 171 ss OS B-03-51 FINMA Newsletter 52 (2013) FINMA Newsletter 52 : Trading Own Equity Securities with the Purpose of Ensuring Liquidity under the New Provisions on Market Manipulation B-03-52 FINMA Newsletter 53 (2013) FINMA Newsletter 53 : IOSCO Principles for Financial Benchmarks B-03-53 FINMA Newsletter 59 (2014) Communication FINMA 59 : Conséquences prudentielles du Foreign Account Tax Compliance Act (FATCA) B-03-59 FINMA-AO Financial Market Audit Ordinance A-01-12 FINMA-AO Ordinance on the Accounting of the Swiss Financial Market Supervisory Authority A-03-22 FINMA-Newsletter 54 (2014) Communication FINMA 54 : Procédure de dispense simplifiée pour les banques suisses dans le cadre d'activités financières transfrontières en Allemagne - Banques B-03-54 FINMASA Federal Act on the Swiss Financial Market Supervisory Authority A-01-01 FINOS Finanzombudsstelle Schweiz FINSOM Financial Services Ombudsman FISA Federal Act on Intermediated Securities A-26-01 FOCBS Federal Office for Customs and Border Security FTA Federal Tax Administration FinIA Federal Act on Financial Institutions A-04-01 FinIO Ordinance on Financial Institutions A-04-10 FinMIA Federal Act on Financial Market Infrastructures and Market Conduct in Securities and Derivatives Trading A-05-01 FinMIO Ordinance on Financial Market Infrastructures and Market Conduct in Securities and Derivatives Trading A-05-10 FinMIO-FINMA Ordinance of the Swiss Financial Market Supervisory Authority on Financial Market Infrastructures and Market Conduct in Securities and Derivatives Trading A-05-20 FinSA Federal Act on Financial Services A-21-01 FinSO Ordinance on Financial Services A-21-10 LR Listing Rules D-12-10 LiqO Ordinance on the Liquidity of Banks and Securities Firms A-03-12 MROSO Ordonnance sur le Bureau de communication en matière de blanchiment d'argent A-31-11 NBA Federal Act on the Swiss National Bank A-02-01 NBO Ordinance to the Federal Act on the Swiss National Bank A-02-11 OAD FCT Organismo di autodisciplina dei fiduciari del Cantone Ticino OAR-G Organisme d'autorégulation des gérants de patrimoine OAR/ASSL Selfregulation Organisation of the Association suisse des sociétés de leasing OFD Ombudsman Financial Services Providers OFS Ombud Finance Switzerland OIS Organe de médiation indépendant suisse SA OO-FAOA Ordinance of the Federal Audit Oversight Authority on the Oversight of Audit Firms A-08-11 OPSC Occupational Pension Supervisory Commission OSFIN Organisation de surveillance financière OSIF Organisme de surveillance des instituts financiers R-TOB Regulations of the Takeover Board C-05-01 SAAM Swiss Association of Asset Managers SAIC Swiss Association of Investment Companies SAIFA Swiss Association of Independent Financial Advisors SAM Swiss Association of Wealth Managers SATC Swiss Association of Trust Companies SAV Swiss Association of Actuaries SCAI Swiss Chambers' Arbitration Institution SECO State Secretariat for Economic Affairs SER SIX Exchange Regulation Ltd SFAA Swiss Financial Analysts Association SFAMA Swiss Funds & Asset Management Association SFBC Swiss Federal Banking Commission SIA Swiss Insurance Association SIBA Swiss Insurance Brokers Association SNB Swiss National Bank SO-FIT Supervisory Organisation for Financial Intermediaries & Trustees SRO-SIA Self-Regulatory Organisation of the Swiss Insurance Association SSF Swiss Sustainable Finance SSPA Swiss Structured Products Association Swiss Banking Swiss Bankers Association (SBA) SwissHoldings Federation of Industrial and Service Groups in Switzerland TAAA Federal Act on International Administrative Assistance in Tax Matters A-35-10 TOB Swiss Takeover Board TOB Circular No. 1 TOB Circular No. 1: Buyback Programmes C-05-11 TOB Circular No. 2 TOB Circular No. 2 : Liquidity in the Context of Takeover Law C-05-12 TOB Circular No. 3 TOB Circular No. 3 : Review of Public Takeover Offers C-05-13 TOB Circular No. 4 TOB Circular No. 4 : Communication to Major Media C-05-14 TOB Circular No. 5 TOB Circular No. 5 : Restructuring Exemption / Restructuring Plan of the Target Company C-05-15 TOO Ordinance of the Takeover Board on Public Takeover Offers A-05-30 VQF Financial Services Standards Association