# VSB 20 Art. 3 — Commentary on this code of conduct - **Rubric (DE):** Kommentar zu den Standesregeln - **Rubric (EN):** Commentary on this code of conduct - **Chapter:** 1. Kapitel — Einleitung - **Scope:** Banks & securities firms (incorporated via [[GwV-FINMA Art. 35 - Identification, controlling person and beneficial|GwV-FINMA Art. 35]]) - **Status:** In force (since 1 January 2020) ## Description A commentary on individual articles of the VSB, written by the SBVg, exists. This commentary is to be taken into account as material (*Materialie*) in interpreting the rules of conduct. ## Context & interpretation The SBA commentary states that the commentary is issued by the SBVg and is to be taken into account as an interpretive aid by the banks, the organs of the VSB and the audit firms, but is not part of the VSB. ## FATF - None directly. ## Swiss counterparts - None in this map. ## Part of - [[VSB 20]] ## Sources - VSB 20 (Vereinbarung vom 13. Juni 2018, in force 1.1.2020), Art. 3 - SBVg Kommentar zur VSB 20 (2020), Art. 3