Statement of assets

(1) The AIF capital management company must list, in the statement of assets under section 101(1), third sentence, point 1, the holdings of properties and other assets belonging to the collective investment fund, stating the following:
1. the size, type, and location, and the year of construction and acquisition, of a property,
2. the usable floor area, vacancy rate, rate of loss of usage fees, and debt-financing ratio,
3. the remaining terms of the usage agreements,
4. the market value or, in the case of section 248(2), first sentence, the purchase price,
5. incidental costs on the acquisition of assets within the meaning of section 231(1) and section 234,
6. material results of the valuation reports prepared in accordance with this Subdivision,
7. any stock or project development measures, and
8. other material characteristics of the properties and other assets belonging to the collective investment fund. The purchases and sales of properties and participations in real estate companies made during the reporting period must be stated in an annex to the statement of assets.
(2) In the case of a participation under section 234, the AIF capital management company or the real estate company must state, in the statement of assets:
1. the business name, legal form, and seat of the real estate company,
2. the company capital,
3. the level of the participation and the date of its acquisition by the AIF capital management company, and
4. the number of loans granted by the AIF capital management company or by third parties under section 240, and the respective amounts. The market value of the participation to be recognised is the value determined under section 248(4). The particulars under subsection (1) for the properties and other assets of the real estate company must be stated for information purposes and specifically marked as such.