Interest rate risk report
Name of survey
ZIR_U, ZIR_K
Forms
ZIRx_xxx
Coverage
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)
Type of survey
Partial sample survey
Reporting institutions
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.
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.
Reporting entity
ZIR_U: Parent company;
ZIR_K: Group
ZIR_K: Group
Frequency
ZIR_U: quarterly;
ZIR_K: semi-annually
ZIR_K: semi-annually
Deadline
45 days
Participants
Swiss Financial Market Supervisory Authority (FINMA)