Ordinance on Investment Undertakings (Investment Undertakings ...

II. Half-yearly report
The half-yearly report shall be composed of the following content:
1. unaudited assets and income statements analogous to the annual
report;
2. number of units redeemed and newly issued in the reporting
half-year, and the closing inventory of the units issued;
3. inventory of the assets at market values and the derived value
(net asset value) of one unit of the assets, as of the last day of the
reporting half-year;
4. changes to the composition of the inventory of transferable securities
during the reporting period.
B. Investment undertakings for other values
The provisions for investment undertakings for transferable securities
in section A shall apply analogously to investment undertakings
for other values. They shall additionally include the
investments permissible for investment undertakings for other
values.
C. Investment undertakings for real estate
I. Business report
Ia. Annual accounts 1
1. Assets statement
The assets statement must be divided at least into:
1.1 cash balances, postal check balances, bank balances on demand
(including trust investments with third party banks);
1.2 bank time deposits (including trust investments with third party
banks);
1.3 short-term fixed-interest securities;
1.4 real property, divided into:
1.4.1 construction sites (including demolition objects);
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.
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