Glossary

• Advisory mandate
• AMLA (Anti-Money Laundering Act)
• AOOS
• Asset allocation
• Assets-based fee
• Automatic exchange of information (AEOI)
• Client segmentation (FinSA)
• Collective investment schemes (funds)
• Custodian bank
• Custody fees
• Discretionary mandate
• Family office
• FATCA
• FinIA (Financial Institutions Act)
• FINMA
• FINMA supervisory category
• FinSA (Financial Services Act)
• Independent asset manager (IAM)
• Limited power of attorney
• Lombard loan
• Lump-sum taxation (taxation based on expenditure)
• Manager of collective assets
• Minimum investment
• Non-resident client
• Ombudsman
• OSFINcontrol
• OSIF
• Performance fee
• Private bank
• Retrocession
• Risk profile
• Securities firm
• SO-FIT
• Succession planning
• Suitability test
• Supervisory organisation (SO)
• Third pillar (pillar 3a)
• Trustee
• UID number
• US person
• Vested benefits