Ordinance on Investment Undertakings (Investment Undertakings ...

1.4.2 buildings on which construction has commenced (including
land);
1.4.3 completed buildings (including land);
1.5 other asset values;
1.6 total assets;
minus:
1.7 liabilities, divided into:
1.7.1 mortgage debts;
1.7.2 other liabilities;
1.8 shares of minority shareholders in real estate companies;
1.9 net assets before estimated liquidation taxes;
1.10 estimated liquidation taxes;
1.11 net assets;
1.12 number of units in circulation;
1.13 net asset value per unit.
2. Information on the balance sheet and on the cancelled units
This information must be divided at least into:
2.1 amount of the write-off account of the real properties;
2.2 amount of the reserve account for future repairs;
2.3 number of the units cancelled as of the end of the next accounting
year.
3. Income statement
The income statement must be divided at least into:
3.1 income from postal check and bank balances;
3.2 income from short-term fixed-interest securities;
3.3 rental income;
3.4 construction interest earned;
3.5 other income;
3.6 purchases into accrued income when issuing units;
3.7 total income;
minus:
3.8 mortgage interest;
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