FAQ Requirements for financial reporting

Which accounting standards are accepted?

Which accounting standards do issuers apply?

What are the requirements to interim financial reporting?

Are there additional disclosure requirements for real estate and investment companies?

Is there any guidance on the practical application of financial reporting available?

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SIX Exchange Regulation Communiqué SER201902

SIX Exchange Regulation Communiqué No. 2/2019

Reporting admissible behaviour in accordance with articles 123 and 126 FMIO

SIX Exchange Regulation Communiqué SER201901

SIX Exchange Regulation Communiqué No. 1/2019

Areas of focus for the review of 2019 annual and interim financial statements

Regulatory Board Communiqué COM201902

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