Description

Swiss GAAP FER 41 “Accounting for real estate insurers and for health insurers” applies to financial statements of health insurers according to article 2 of the Federal Act on the Oversight of Social Health Insurance (KVAG/LSAMal) and to financial statements of real estate insurers. In addition to this recommendation, the framework and all other recommendations (as well as Swiss GAAP FER 30 for consolidated statements) are to be applied. The regulations of this recommendation override those of the other recommendations. The superordinated convention of Swiss GAAP FER is applicable, whereby the financial statements have to provide a true & fair view. Provisions for the risks in the investments as well as technical provision for variations and for reliability are allowed.

All standards

Core FER Framework

Core FER Swiss GAAP FER 1
–Basics

Core FER Swiss GAAP FER 2
–Valuation

Core FER Swiss GAAP FER 3
–Presentation and format

Core FER Swiss GAAP FER 4
–Cash flow statement

Core FER Swiss GAAP FER 5
–Off-balance-sheet transactions

Core FER Swiss GAAP FER 6
–Notes

Further Swiss GAAP FER Swiss GAAP FER 10
–Intangible assets

Further Swiss GAAP FER Swiss GAAP FER 11
–Income taxes

Further Swiss GAAP FER Swiss GAAP FER 13
–Leases

Further Swiss GAAP FER Swiss GAAP FER 15
–Related party transactions

Further Swiss GAAP FER Swiss GAAP FER 16
–Pension benefit obligations

Further Swiss GAAP FER Swiss GAAP FER 17
–Inventories

Further Swiss GAAP FER Swiss GAAP FER 18
–Tangible fixed assets

Further Swiss GAAP FER Swiss GAAP FER 20
–Impairment

Industry FER Swiss GAAP FER 21
–Accounting for charitable non-profit organisations

Further Swiss GAAP FER Swiss GAAP FER 22
–Long-term contracts

Further Swiss GAAP FER Swiss GAAP FER 23
–Provisions

Further Swiss GAAP FER Swiss GAAP FER 24
–Equity and transactions with shareholders

Industry FER Swiss GAAP FER 26
–Accounting of pension plans

Further Swiss GAAP FER Swiss GAAP FER 27
–Derivative financial instruments

Further Swiss GAAP FER Swiss GAAP FER 28
–Government Grants

Groups Swiss GAAP FER 30
–Consolidated financial statements

Listed companies Swiss GAAP FER 31
–Complementary recommendation for listed companies

Industry FER Swiss GAAP FER 40
-Consolidated financial statements of insurance companies

Industry FER Swiss GAAP FER 41
–Accounting for real estate insurers and for health insurers