V. Special provisions for investment companies
Annual and interim financial statements
In the case of reporting by investment companies, the information required by Scheme B, Point 2.9.7 must be reported additionally in the notes to the financial statements.
Change of business activity
A change of business activity which results in a company being reclassified under the Listing Rules (Art. 65 LR) as an investment company must be reported immediately to SIX Exchange Regulation. A description of the new business activity must be provided.
If an investment company possesses a substantial number of investments which have only limited marketability (namely those not listed on a secondary market with regular price determination mechanisms) or whose value is rendered difficult to assess for other reasons, additional information as set out in Scheme B, Point 2.4.3 must be included in the annex.