4.2.7.3. Section G3

G3) SHARES AND PARTICIPATIONS IN SHARE CAPITAL OR IN THE ASSET FUND OF COLLECTIVE INVESTMENT INSTITUTIONS (INVESTMENT COMPANIES AND FUNDS), NOT TRADED ON ORGANIZED MARKETS (art. 16.2 Law 19/91)

This section must include shares and interests in the share capital or equity fund of Collective Investment Institutions, not traded on organised markets, whose ownership corresponds to the declarant.

Assessment

The shares and interests declared in this section will be computed by the net asset value on the date of accrual of the Tax (December 31), valuing the assets included in the balance sheet in accordance with the rules included in their specific legislation and the obligations with third parties being deductible.

Entities must provide their partners, associates or participants with certificates containing the corresponding valuations, which will allow them to complete this section.