Swiss GAAP definition

Swiss GAAP means generally accepted accounting principles applicable in Switzerland.

Swiss GAAP means the accounting rules of the Swiss Federal Law on Banks and Savings Banks and the respective Implementing Ordinance, the Federal Banking Commission guidelines and Swiss GAAP FER Financial Reporting Standards for the insurance businesses of the Company, which collectively are the generally accepted accounting principles for banks and insurance companies, respectively, in Switzerland.

Swiss GAAP means the accounting principles and practices generally accepted from time to time in France, Germany and Switzerland, respectively.

Examples of Swiss GAAP in a sentence

• In addition, UBS AG prepares and publishes standalone financial statements in accordance with Swiss GAAP, as well as certain additional disclosures required under US Securities and Exchange Commission regulations.

• Increased students’ sense of confidence and ability in mathematics.PROGRAM OVERVIEWFirst implemented in 2015, Coyote First STEP is a 2 session, -4 week summer residential program designed to provide both academic instruction and co-curricular experiences for those students in need of developmental math as indicated by their Entry Level Mathematics (ELM) scores.

• Any surpluses or deficits are calculated based on the pension fund’s provisional annual financial statements prepared according to Swiss GAAP FER 26.

• They include the audited consolidated financial statements of UBS AG, prepared in accordance with International Financial Reporting Standards, as issued by the International Accounting Standards Board, and the audited standalone financial statements of UBS AG, prepared in order to meet Swiss regulatory requirements and in accordance with Swiss GAAP.

• This preferred note is recognized in both the Group's IFRS financial statements and UBS AG's Swiss GAAP financial statements as a liability.

• This preferred note is recognized in the Group's IFRS financial statements as equity attributable to preferred note holders and in the UBS AG financial statements under Swiss GAAP as a liability.

• They include the audited consolidated financial statements of UBS Group, prepared in accordance with International Financial Reporting Standards, as issued by the International Accounting Standards Board, and the audited financial statements of UBS AG (Parent Bank), prepared in order to meet Swiss regulatory requirements and in compliance with Swiss GAAP.

• The segment Others comprises Ypsotec and properties not used for operational purposes.Due to possible competitive disadvantages, segment re- sults are not disclosed in accordance with Swiss GAAP FER 31/8.

• The consolidated financial statements have been prepared in conformity with the existing Swiss GAAP FER standards in their entirety, as well as the provisions of the Listing Rules of SIX Swiss Exchange and the Swiss law on companies limited by shares (“company law”).

• Board of Directors’ ResponsibilityThe Board of Directors is responsible for the preparation and the fair presentation of the consolidated financial statements in accordance with Swiss GAAP FER and the requirements of Swiss law.

More Definitions of Swiss GAAP

Swiss GAAP means Swiss generally accepted accounting principles as in effect from time to time;

Swiss GAAP means the accounting principles as in effect pursuant to the Swiss Code of Obligations. “Target Company” means each of the Company and its direct and indirect Subsidiaries.

Swiss GAAP means generally accepted accounting principals prevailing in Switzerland.

Swiss GAAP means Swiss generally accepted accounting principles, consistently applied.

Swiss GAAP means the accounting rules of the Swiss Federal Law on Banks and Savings Banks and the respective Implementing Ordinance, the Federal Banking Commission guidelines and Swiss GAAP FER Financial Reporting Standards for the insurance businesses of Credit Suisse Group, which collectively are the generally accepted accounting principles for banks and insurance companies, respectively, in Switzerland.

Swiss GAAP means generally accepted accounting principles in Switzerland, consistently applied;