951.311CISOFederal Council OrdinanceJan 1, 2007Original source
Articles 79–105 and 108 CISO-FINMA1in the version dated 1 January 20212apply by analogy to the accounting, valuation and reporting of an L-QIF, with the exception of the second sentence of Article 83 paragraph 1.
Insofar as the valuation is not governed by CISO-FINMA or the recognised self-regulation of the industry organisation, it must be carried out in accordance with recognised international standards. The standards applied must be described in detail in the fund contract, the investment regulations or the company agreement.