Capital adequacy reporting according to art. 47a ff. CAO (valid to 31.12.2024)
Name of survey
PSBR_CA, CSBR_CA
Forms
PSBR_CAL, CSBR_CAL
Coverage
Eligible and required capital
Type of survey
Partial sample survey
Reporting institutions
Single entity basis:
Banks as defined by the Banking Act (SR 952.0) and securities firms as defined by the Financial Institutions Act (SR 954.1), which are eligible for the simplifications according to art. 47a ff. Capital Adequacy Ordinance (CAO; SR 952.03).
Consolidated basis:
Financial groups as defined by the Banking Act and the Financial Institutions Act, which are eligible for the simplifications according to art. 47a ff. CAO.
Banks as defined by the Banking Act (SR 952.0) and securities firms as defined by the Financial Institutions Act (SR 954.1), which are eligible for the simplifications according to art. 47a ff. Capital Adequacy Ordinance (CAO; SR 952.03).
Consolidated basis:
Financial groups as defined by the Banking Act and the Financial Institutions Act, which are eligible for the simplifications according to art. 47a ff. CAO.
Reporting entity
PSBR_CA => parent company
CSBR_CA => group
CSBR_CA => group
Frequency
PSBR_CA => quarterly
CSBR_CA => semi-annually
CSBR_CA => semi-annually
Deadline
6 weeks
Participants
Swiss Financial Market Supervisory Authority FINMA
Special provisions
On 26 June 2024, the Federal Council confirmed the implementation of the revised capital adequacy requirements under Basel III final, effective 1 January 2025, with the first reporting date therefore being 31 March 2025. The previous surveys on capital adequacy reporting under Basel III have thus now been superseded. The surveys for capital adequacy reporting under the final Basel III standards will now be conducted by FINMA. Detailed information on FINMA reporting can be found on the FINMA website.