law of 20 December 2002 - Alfi

which are listed on a stock exchange or dealt in on another regulated market operatingregularly, recognised and open to the public, the stock exchange or market valuemust be taken into consideration.In its annual and semi-annual reports, the UCI must clearly explain the accountingprinciples applied for the consolidation of its own accounts with those of affiliated realestate companies.The inventory of properties included in the annual and semi-annual reports must, foreach category of property held by the UCI or its real estate companies, indicate theaggregate of the purchase price or cost, the insured value and the valuation.In the financial statements, properties must be shown as valued.4.5. Specific indications to be disclosed in the issue prospectus.The issue prospectus must give a description of the investment risks inherent to theUCI’s investment policy. In addition, the prospectus must provide details of the typeof commissions, expenses and charges to be borne by the UCI and the way in whichthey are calculated and charged.126