Within the scope of its rule-setting and -enforcement activities in the area of financial reporting, SIX Exchange Regulation works with the Federal Audit Oversight Authority (FAOA) as well as the Swiss Financial Market Supervisory Authority (FINMA).
In order to avoid overlaps, a clear line of demarcation exists between the competencies and tasks of these three bodies.
With regard to the financial reporting of issuers listed on SIX Swiss Exchange, SIX Exchange Regulation is responsible for monitoring compliance with the following rules and regulations:
- Listing Rules (LR) for fundamental requirements for financial reporting (Arts. 49 - 51 LR)
- Directive Financial Reporting (DFR) for recognized accounting standards IFRS, US GAAP and Swiss GAAP FER
Directive Financial Reporting
Directive on Financial Reporting
Directive Alternative Performance Measures
Directive on the Use of Alternative Performance Measures
SIX Exchange Regulation Communiqué No. 2/2019
Reporting admissible behaviour in accordance with articles 123 and 126 FMIO
SIX Exchange Regulation Communiqué No. 1/2019
Areas of focus for the review of 2019 annual and interim financial statements
Regulatory Board Communiqué No. 2/2019
Complete revision of the Directive on the Recognition as Competent Issuers and Representatives (DRR) of SIX Exchange Regulation AG