The regular reporting obligations incumbent upon exchange-listed companies include the obligation to publish annual and semi-annual reports. The core content includes comprehensive information on company's financial situation, assets & liabilities and profit or loss, along with in-depth statements about corporate governance.

Financial Reporting

As part of their ordinary financial reporting, companies listed on the Swiss Stock Exchange are required to publish a balance sheet and income statement twice a year. The IFRS, US GAAP, Swiss GAAP FER and Banking Act accounting standards recognised by us provide the basis for a realistic and comprehensible account of the company’s financial situation.

Corporate Governance

A listed company’s annual report describes its management principles – the relationship between shareholders, the board of directors and executive management. This is communicated as factual and comprehensible information on the corporate and capital structure, the composition of governing bodies and shareholder participation rights.

SUSTAINABILITY REPORTING

Companies are increasingly recording their environmental and social performance, and this information is often incorporated into the annual report. Exchange-listed companies that opt in to sustainability reporting undertake to prepare a report in accordance with an internationally recognised standard and to publish it online.

​Regulations

Listing Rules Listing Rules Directive Financial Reporting Directive on Financial Reporting Directive Crypto-Assets as Underlying Instruments Directive on Crypto-Assets as Underlying Instruments Directive Corporate Governance Directive on Information relating to Corporate Governance Directive Alternative Performance Measures Directive on the Use of Alternative Performance Measures Circular No. 2 Circular No. 2 - Financial Reporting Further regulations

​Publications

Guideline on the Corporate Governance Directive This Guideline provides an explanation of issuers’ obligations in connection with the DCG as adopted by SIX Exchange Regulation. It will be updated at certain intervals and is intended as a means of providing issuers with guidelines on how they can remain in compliance with DCG. Guideline on the Corporate Governance Directive (newer version available) This Guideline provides an explanation of issuers’ obligations in connection with the DCG as adopted by SIX Exchange Regulation. It will be updated at certain intervals and is intended as a means of providing issuers with guidelines on how they can remain in compliance with DCG. Further publications

​Media Releases

31.05.2024 Fine against Youngtimers AG The Sanctions Commission of SIX Group AG has sanctioned Youngtimers AG with a fine of CHF 200’000 for breaching the provisions on financial reporting intentionally. 16.02.2024 Sanctions Proposal against Youngtimers AG On 15 February 2024, SIX Exchange Regulation AG (SER) has submitted a sanctions proposal to the Sanctions Commission against Youngtimers AG concerning potential violations of the regulations on financial reporting. 12.02.2024 Fine against Blackstone Resources AG final after arbitration ruling The Court of Arbitration of SIX Group AG has dismissed the appeal filed by Blackstone Resources AG against a decision of the Sanctions Commission of SIX Group AG. The decision of the Sanctions Commission ordering Blackstone Resources AG to pay a fine of CHF 250,000 for grossly negligent violations of the accounting standards is therefore final. Further Media Releases