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

¹The tan­gible and in­tan­gible as­sets of the com­pany share­hold­ers of a SICAV must be val­ued at ac­quis­i­tion or pro­duc­tion cost less any eco­nom­ic­ally ne­ces­sary de­pre­ci­ation.

²The valu­ation prin­ciples for the tan­gible and in­tan­gible as­sets must be dis­closed un­der ad­di­tion­al in­form­a­tion. If they are amended, the re­stated data for the pre­vi­ous year must also be dis­closed for in­form­a­tion pur­poses.

³The oth­er as­sets of a SICAV shall be val­ued in ac­cord­ance with Art­icles 84 to 86.