Kommentar zum Bundesgesetz über die Banken und Sparkassen vom 8. November 1934

This commentary explains the Banking Act along with the associated articles of the Banking Ordinance and the Capital Adequacy Ordinance. Additionally, there are sections on the General Agreement on Services and measures against money laundering. The appendix lists decrees closely related to the Banking Act. The editors are legal scholars and economists as well as experienced practitioners. Annual updates will keep the commentary current. For the 23rd update, the following articles have been revised or commented on: - Art. 6, 6a, and 6b (Accounting, Lukas Handschin) - Art. 18 (Supervision and Auditing, Reto Arpagaus) - Art. 23, 23bis, 23ter, 23 quinquies, and 23 septies (Supervision, Reto Arpagaus) - Art. 30, 31, 31a, 31b, and 32 (Restructuring Procedures, Renate Schwob) - Art. 33, 34, and 35 (Bankruptcy, Olivier Favre) - Art. 37l-37m (Unclaimed Assets, Thomas S. Müller) - Art. 47 (Bank Customer Confidentiality, Christoph Winzeler) Furthermore, the appendix has been updated. Additional commentaries will follow.