4,2,7,3. Section G3

G3) SHARES AND PARTICIPATIONS IN SOCIAL CAPITAL OR IN THE EQUITY FUND OF Collective INVESTMENT INSTITUTIONS (COMPANIES AND INVESTMENT FUNDS), NOT NEEDED IN ORGANIZED MARKETS (Article 16,2 of Act 19/91)

This heading should include shares and holdings 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 shares declared under this heading will be calculated by the net asset value on the accrual date of the Tax (31 December), valuing the assets included in the balance sheet in accordance with the rules set out in its specific legislation and the obligations with third parties are deductible.

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