ZIR_U, ZIR_K

ZIRx_xxx

Information on interest rate risks in the banking book based on the recording of all material cash flows according to repricing maturity as well as material interest income (pursuant to FINMA Circular 2019/02 Interest rate risks – banks, and FINMA Circular 2016/01 Disclosure – banks)

Partial sample survey

Single entity basis:
All banks as defined by the Banking Act (SR 952.0), as well as securities firms as defined by the Financial Institutions Act (SR 954.1) with significant interest rate risks outside the trading book. Branches of foreign banks and branches of foreign securities firms are exempt.

Consolidated basis:
Financial groups as defined by the Banking Act, as well as financial groups as defined by the Financial Institutions Act with significant interest rate risks outside the trading book.

ZIR_U: Parent company;
ZIR_K: Group

ZIR_U: quarterly;
ZIR_K: semi-annually

45 days

Swiss Financial Market Supervisory Authority (FINMA)

subject-specific

XLSX, XML