The capital adequacy disclosure is based on FINMA Circular 2008/22 (from 31 December 2017: FINMA Circular 2016/1) “Disclosure – Banks”, which sets out the form of disclosure, as well as disclosure timing and deadlines.
- The “Capital adequacy disclosure” in accordance with the requirements for all banks is published online twice a year. The year-end disclosure must be published within four months of the reporting date of the financial statements, and the interim disclosure within two months of the end of the interim period.
- The capital adequacy disclosure on grounds of systemic importance is published online on a quarterly basis. The disclosure must be published within two months of the reporting date of the financial statements.