Accounting and reporting Health insurers

The FOPH has specified requirements for the preparation of accounts for the supervisory authority.

The Chart of Accounts forms the Annex to the FOPH Ordinance on Accounting and Reporting in Social Health Insurance (SR 832.121.1). It is based on the following standards: Swiss GAAP FER 41 “Accounting for real estate insurers and for health insurers”, the other FER guidelines, and the requirements of the supervisory authority specified in the FOPH Ordinance on Accounting and Reporting in Social Health Insurance.

Since 1 January 2018, insurers have been required to have an effective internal control system (ICS) and tied assets. The external auditors carried out corresponding audits for the first time for the financial year 2018.

Documents

These documents are just available in German and French

Legislation

Verordnung des BAG über Rechnungslegung und Berichterstattung in der sozialen Krankenversicherung

Verordnung des BAG über Rechnungslegung und Berichterstattung in der sozialen Krankenversicherung; Änderung vom 29.10.2021 (in German, French, Italian)

Last modification 10.04.2024