Source: Swiss National Bank
Until 1974, fiduciary business could be recorded on the balance sheet; thereafter, it had to be entered as an off-balance-sheet item.
As of 1981, precious metal accounts are included in the balance sheet.
As of 1992, including non-monetary balance sheet claims and liabilities from lending.
As of 1995, transactions in financial derivatives must be recorded in gross terms, resulting in a significant increase in total assets.
As of 1998, including non-monetary balance sheet claims and liabilities from repo transactions.
As of 2000, the majority of banks have again taken non-monetary claims and liabilities from lending and repo transactions off the balance sheet.
Swiss National Bank, Total Balance Sheet Items of All Banking Entities in Switzerland [CHTOTBALSHALLBNKS], retrieved from FRED, Federal Reserve Bank of St. Louis; https://fred.stlouisfed.org/series/CHTOTBALSHALLBNKS, January 30, 2023.