Ordinance on Investment Undertakings (Investment Undertakings ...

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Annex 3 (article 20, paragraph 3) Structure of the business and half-yearly report A. Investment undertakings for transferable securities I. Business report Ia. Annual accounts 1 1. Assets statement The assets statement must be divided at least into: 1.1 bank balances (including trust investments with third party banks), divided into: 1.1.1 sight deposits; 1.1.2 time deposits; 1.2 money market instruments; 1.3 transferable securities (including loaned securities); 1.4 other securities and book-entry securities; 1.5 other rights equivalent to securities; 1.6 derivative financial instruments; 1.7 other asset values; 1.8 total assets; minus: 1.9 liabilities; 1.10 net assets; 1.11 number of units in circulation; 1.12 net asset value per unit. 1 In the case of segmented investment undertakings, the segments shall be listed individually in the annual accounts and in the case of investment companies also in aggregated form. 74
2. Off-balance-sheet operations The off-balance-sheet operations must be divided at least into: 2.1 information on the volume of the contracts in derivative financial instruments open as of the balance sheet date, divided by type of transaction; 2.2 information on the liquid assets that are bound by contracts in derivative financial instruments open as of the balance sheet date; 2.3 information on the underlying instruments that are bound by contracts open as of the balance sheet date; 2.4 information on the sum of the loans taken out as of the balance sheet date (article 50); 2.5 information on the charges against the assets as of the balance sheet date, including margin deposits for contracts in derivative financial instruments; 2.6 information on the type and scope of the loaned securities as of the balance sheet date and the amount of the commissions received in the accounting year for securities loans. 3. Income statement The income statement must be divided at least into: 3.1 income from bank balances; 3.2 income from money market instruments; 3.3 income from securities, divided into: 3.3.1 bonds, convertible bond issues, warrant issues; 3.3.2 shares and other equity papers, including income from bonus shares; 3.3.3 units of other investment undertakings; 3.4 income from other transferable securities and book-entry securities; 3.5 income from other rights equivalent to securities; 3.6 income from derivative financial instruments; 3.7 other income; 3.8 purchases into accrued income when issuing units; 3.9 total income; minus: 75
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Ordinance of 23 Au
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tractually governed forward transac
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Article 8 Name 1) The name of an in
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a) the full prospectuses so provide
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5. Business report, half-yearly rep
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Article 20 Business report and half
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Article 23 Quarterly reporting 1) T
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thorize additional cancellation dea
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5) Amendments to the prospectus for
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1. accounting services required by
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pecially in the event of insolvency
Page 23 and 24: D. Investment rules 1. Investment u
Page 25 and 26: ments), if they are permissible as
Page 27 and 28: nized international accounting prov
Page 29 and 30: article 39 and article 43, paragrap
Page 31 and 32: ) Special limitations Article 45 In
Page 33 and 34: creditworthiness risk, etc.), an in
Page 35 and 36: term loans for repaying units, up t
Page 37 and 38: Article 55 Special requirements 1)
Page 39 and 40: Article 58 Securing liabilities 1)
Page 41 and 42: considered unsegmented. All documen
Page 43 and 44: Article 68 Forms With respect to se
Page 45 and 46: Article 72 Volume and term 1) If it
Page 47 and 48: Article 78 Special obligations of t
Page 49 and 50: m) a confirmation by the Office of
Page 51 and 52: 4) The organization, in particular
Page 53 and 54: Article 87 b) Equity position If th
Page 55 and 56: V. Supervision of management compan
Page 57 and 58: Article 95 Foreign audit offices A
Page 59 and 60: a) the accounts are being kept prop
Page 61 and 62: a) the accuracy of the business and
Page 63 and 64: ) the information concerning issue,
Page 65 and 66: Minimum content of the full prospec
Page 67 and 68: *2.1 designation or company name, d
Page 69 and 70: 4.2 main activity. 5 Information on
Page 71 and 72: 2.5 profile of the typical investor
Page 73: niques and instruments, especially
Page 77 and 78: 6. Number of units in circulation 6
Page 79 and 80: 1.4.2 buildings on which constructi
Page 81 and 82: 5. Change of net assets For each in
Page 83: account. 83
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