(art. 9, 22 e 23 LIsFi)
1
2
(Art. 9, 22 and 23 FinIA)
1 Portfolio managers and trustees are subject to the accounting regulations of the CO18. Article 957 paragraphs 2 and 3 CO are not applicable.
2 Where portfolio managers and trustees are subject to specific, more stringent accounting standards, such standards take precedence.
Il presente documento non è una pubblicazione ufficiale. Fa unicamente fede la pubblicazione della Cancelleria federale. Ordinanza sulle pubblicazioni ufficiali, OPubl.
This document is not an official publication. Only the publication of the Federal Chancellery is legally binding.