OBS_VALUE: <ul><li><a href=http://www.ifrs.org/Use-around-the-world/Pages/Jurisdiction-profiles.aspx target=_blank>IFRS Foundation, jurisdictional profile, Switzerland</a></li><li><a href=https://www.admin.ch/opc/fr/classified-compilation/20122325/index.html target=_blank>Regulation on recognized accounting standards(Ordonnance sur les normes comptables reconnues, RS 221.432, 21 November 2012, last updated on 1 January 2015, article 1)</a></li><li><a href=https://www.fedlex.admin.ch/eli/cc/51/117_121_129/fr target=_blank>Federal Banking law(Loi fédérale sur les banques et les caisses d'épargne, RS 952.0, 8 November 1934, last updated on 1 January 2019)</a></li></ul>