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.
Until 1971, data for Branches of foreign banks are derived from another data collection.
Swiss National Bank, Total Balance Sheet Items for Branches of Foreign Banks in Switzerland [CHTOTBALSHFORBRNCH], retrieved from FRED, Federal Reserve Bank of St. Louis; https://fred.stlouisfed.org/series/CHTOTBALSHFORBRNCH, January 30, 2023.