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Enforcement Letter

Organisation
Organisation Order of the Financial Supervisory Commission
Issue No.
Issue No. Financial-Supervisory-Securities-Firms 11403856094 CH
Issue Date
Issue Date 2025/12/26
Content
Content     Order of the Financial Supervisory Commission (FSC)

    Issue Date: 26 December 2025
    Issue no.: Financial-Supervisory-Securities-Firms-11403856094

  1. This Order is issued pursuant to Article 32-1 of the Regulations Governing the Preparation of Financial Reports by Securities Firms and Article 34-1 of the Regulations Governing the Preparation of Financial Reports by Futures Commission Merchants.
  2. The International Financial Reporting Standards (IFRS) Sustainability Disclosure Standards as endorsed by the FSC means the IFRS Sustainability Disclosure Standards as publicly announced and endorsed on the "IFRS Download Section" of the FSC Securities and Futures Bureau website .
  3. This Order is effective from this day forward.
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