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

(Art. 89 para. 1 let. e CISA)

¹All changes in the com­pos­i­tion of the col­lect­ive in­vest­ment scheme, in par­tic­u­lar buy, sell, off-bal­ance-sheet ex­pos­ures, bo­nus shares, sub­scrip­tion rights and splits, must be dis­closed in the an­nu­al re­port. The in­di­vidu­al as­sets must be de­scribed in pre­cise terms.

²In the case of real es­tate funds, each prop­erty ac­quired or sold must be lis­ted in­di­vidu­ally. The agreed price must be dis­closed at the re­quest of any in­vestor.

³In the case of real es­tate funds, trans­ac­tions between col­lect­ive in­vest­ment schemes which are man­aged by the same or an as­so­ci­ated fund man­age­ment com­pany or SICAV must be dis­closed sep­ar­ately.

⁴Mort­gages and ad­vances se­cured by mort­gage which have been gran­ted over the course of the fin­an­cial year and re­deemed pri­or to the end of that fin­an­cial year must be lis­ted, in­clud­ing in­terest terms and ma­tur­ity peri­ods.

⁵Mort­gages and oth­er li­ab­il­it­ies se­cured by mort­gage, as well as loans and ad­vances which have been taken up and re­paid with­in the fin­an­cial year, must be lis­ted, in­clud­ing in­terest terms and ma­tur­ity peri­ods, or sum­mar­ised per cat­egory with an av­er­age ma­tur­ity peri­od and an av­er­age in­terest rate.