(Arts. 89 para. 1 let. c and 90 CISA)

¹ As a minimum, the inventory must be broken down into:

a.

residential buildings;

b.

commercially used properties;

c.

mixed-use properties;

d.

building land, including properties for demolition, and buildings under construction;

e.

units in other real estate funds and real estate investment companies;

f.

mortgages and other advances secured by mortgage.

² For property in buildings with development rights and condominiums, the circumstances for each property and the total for each item in paragraph 1 letters a–d are to be indicated in the inventory.

³ The inventory must include information on each item of land and buildings:

a.

address;

b.

purchase price;

c.

estimated market value;

d.

gross income generated.

⁴ Any investments in short-term fixed-interest securities, real estate certificates or derivatives must also be disclosed.

⁵ Any mortgages and other liabilities secured by mortgage outstanding at the end of the year, as well as loans and advances must be listed stating their interest terms and maturity periods.

⁶ A list of the real estate companies owned must be published for each real estate fund, including an indication of the equity stake (voting rights/capital).

⁷ The items in the inventory must be indicated in accordance with the three valuation categories under Article 84 paragraph 2. If all the investment property have the same valuation category, they can be put together and summarised under the total property portfolio.