Ordinance on Investment Undertakings (Investment Undertakings ...

3.10 interest payable;
3.11 audit expenses;
3.12 payments to the management company according to regulations;
3.13 payments to the depositary bank according to regulations;
3.14 other expenses;
3.15 payment of accrued income when redeeming units;
3.16 net income;
3.17 realized capital gains and capital losses;
3.18 realized profit;
3.19 unrealized capital gains and capital losses;
3.20 total profit.
4. Use of profit
The statement on the use of profit must be divided at least into:
4.1 net income of the accounting year;
4.2 capital gains of the accounting year designated for distribution;
4.3 capital gains of previous accounting years designated for distribution;
4.4 balance carried forward from the preceding year;
4.5 profit available for distribution;
4.6 profit intended for distribution to the investors;
4.7 profit retained for reinvestment;
4.8 balance carried forward to the next accounts.
5. Change of net assets
For each investment undertaking, a statement of the changes of
the net assets shall be made, divided at least into:
5.1 net assets at the beginning of the reporting year;
5.2 distributions;
5.3 balance from unit transactions;
5.4 total profit;
5.5 net assets at the end of the reporting year.
Ib. Annual report
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