108th Annual Report Swiss National Bank 2015
http://www.snb.ch/en/mmr/reference/annrep_2015_komplett/source/annrep_2015_komplett.en.pdfPage 158:
"Unless otherwise stated, the accounting principles are based on the Swiss GAAP FER standards (Accounting and Reporting Recommendations). Departures from Swiss GAAP FER occur only if an accounting principle runs counter to the provisions of the NBA or if the special nature of the SNB needs to be taken into account. In a departure from Swiss GAAP FER, no cash flow statement has been prepared. The structure and designation of the items in the annual financial statements take into consideration the special character of the business conducted at a central bank. "
* The "Torfason-Syndrome" definition is inspired by the precious work of Ásgeir B. Torfason, Cash Flow Accounting in Banks— A study of practice, University of Gothenburg, 2014
https://gupea.ub.gu.se/handle/2077/35272
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