Ordinance on Investment Undertakings (Investment Undertakings ...

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3.9 other interest payable; 3.10 maintenance and repairs; 3.11 property management, divided into: 3.11.1 property expenses; 3.11.2 administrative expenses; 3.12 valuation and auditing expenses; 3.13 write-offs on real property; 3.14 reserves for future repairs; 3.15 payments to the management company according to regulations; 3.16 payments to the depositary bank according to regulations; 3.17 other expenses; 3.18 payment of accrued income when redeeming units; 3.19 shares of the minority shareholders in real estate companies; 3.20 net income; 3.21 realized capital gains and capital losses; 3.22 realized profit; 3.23 unrealized capital gains and capital losses; 3.24 total profit. 4. Use of profit The statement on the use of profits 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. 80
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 The provisions for investment undertakings for transferable securities in section A on the annual report shall apply analogously to investment undertakings for real estate. In the statement of purchases and sales, each acquired or disposed of real estate value shall be listed individually. In the short report of the external audit office, articles 24 and 25 shall also be taken into account. In the case of an investment company, a consolidated balance and income statement shall be compiled that must comply with the provisions of the Persons and Company Law. II. Half-yearly report The provisions for investment undertakings for transferable securities in section A on the half-yearly report shall apply analogously to investment undertakings for real estate. 81
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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
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D. Investment rules 1. Investment u
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ments), if they are permissible as
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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 and 74: niques and instruments, especially
Page 75 and 76: 2. Off-balance-sheet operations The
Page 77 and 78: 6. Number of units in circulation 6
Page 79: 1.4.2 buildings on which constructi
Page 83: account. 83
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Ordinance on Investment Undertakings (Investment Undertakings ...

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