1 Portfolio managers and trustees must have an appropriately defined risk management system in place as well as an effective internal control structure to ensure, among other requirements, compliance with legal and internal provisions.
2 The tasks of risk management and internal control may be carried out by a qualified manager or delegated to one or more suitably qualified employees or to a qualified external entity.
3 Persons who carry out the tasks of risk management and internal control may not be involved in the activities which they supervise.
1 Administraturs da facultad e trustees ston disponer d’in management da las ristgas adequat e d’ina controlla interna efficazia che garantescha tranter auter che las prescripziuns giuridicas ed internas da l’interpresa vegnian garantidas (compliance).
2 Las incumbensas dal management da las ristgas e da la controlla interna pon vegnir ademplidas d’in mainagestiun qualifitgà u delegadas a collavuraturs cun las qualificaziuns correspundentas u ad in post extern qualifitgà.
3 Persunas che adempleschan incumbensas dal management da las ristgas e da la controlla interna na dastgan betg vegnir integradas en las activitads ch’ellas surveglian.
This document is not an official publication. Only the publication of the Federal Chancellery is legally binding.
Il presente documento non è una pubblicazione ufficiale. Fa unicamente fede la pubblicazione della Cancelleria federale. Ordinanza sulle pubblicazioni ufficiali, OPubl.