Swiss GAAP definition

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

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.

Examples of Swiss GAAP in a sentence

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

• 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.

• Subject to the terms and conditions set forth in this Agreement, each party hereto shall use its reasonable best efforts to do or cause to be done all things necessary or appropriate to satisfy the conditions to the Closing and to consummate the transactions contemplated by this Agreement as promptly as practicable unless the Collaboration Agreement is terminated by the either party in accordance with its terms.

• 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”).

• As Komax Holding AG draws up a set of consolidated financial statements in line with a recognized accounting standard (Swiss GAAP FER), it has elected not to include in these financial statements – in keeping with statutory guidelines – explanatory notes on interest-bearing liabilities and audit fees, as well as the presentation of a cash flow statement.

More Definitions of Swiss GAAP

Swiss GAAP means generally accepted accounting principles, as applied in Switzerland and the rules of Swiss law applicable to the drafting of financial statements.

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 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 the accounting principles as in effect pursuant to the Swiss Code of Obligations.

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

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