Ordinance of the Swiss Financial Market Supervisory Authority on Collective Investment Schemes

English is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force.


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Art. 86 Real estate fund

(Arts. 88 and 90 CISA)

Build­ings un­der con­struc­tion must be re­cog­nised at mar­ket price in the state­ment of net as­sets. The fund man­age­ment or SICAV provides an es­tim­a­tion of build­ings un­der con­struc­tion re­cog­nised at mar­ket price at the clos­ing of the fin­an­cial year.

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