Ordinance on Investment Undertakings (Investment Undertakings ...

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