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

(Art. 53 et seq. CISA; Art. 68 CISO¹)

¹The share­hold­ers’ as­sets must be broken down in­to:

a.

in­vest­ments;

b.

busi­ness as­sets.

²For the break­down of in­vest­ments, Art­icles 94–96 ap­ply.

³For the break­down of the busi­ness as­sets, Art­icles 959 and 959a CO² ap­ply mutatis mutandis.

⁴For the notes, Art­icle 959c CO ap­ply mu­tatis mutandis. In ad­di­tion, the valu­ation prin­ciples for the tan­gible and in­tan­gible as­sets of the com­pany share­hold­ers must be dis­closed. The notes must also provide in­form­a­tion on the risk as­sess­ment pro­cess.

⁵Com­pany share­hold­ers and share­hold­er as­so­ci­ations with aligned vot­ing rights hold­ing 5 per­cent or more of the shares must be lis­ted in the an­nu­al re­port as fol­lows:

a.

name or com­pany;

b.

place of res­id­ence or dom­i­cile;

c.

per­cent­age of shares held.