Practical issues of minor importance are treated as a FAQ (frequently asked question). Topic CO2-Abgabe, Accounting 15.12.2010 Coronavirus 01.04.2020 Deferred income and provisions in the investment statement 17.12.2015 Distribution of profits of the Swiss National Bank, Accounting 18.06.2015 Financial equalization 02.12.2010 Financial leasing 30.09.2010 Homes for children and young people 22.09.2016 In-house services 18.02.2019 Interest rate swaps, Accounting 14.12.2017 Loans at favorable rates of interest, Accounting 18.06.2015 Mehrwertabschöpfung, Accounting 06.01.2014 Municipal amalgamation, transfer values 11.09.2017 "Negative rates of interest", Accounting 15.12.2016 Non-monetary grants 13.12.2018 Participation in earnings and losses, date of recording 11.09.2017 Public Private Partnership, (PPP) 10.09.2013 Radio and television fee 13.06.2019 Repair fund for administrative assets 14.12.2017 Right of first refusal 10.06.2021 Single remuneration of a building right, Accounting 10.09.2013 Share in a simple partnership 10.06.2020 Tax micro-pollutant, Accounting 18.06.2015 Valuation of stocks 17.12.2020