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Heritage 2020

4.2.7.3. Section G3

G3) Shares and participations in the share capital or equity fund of Collective Investment Institutions (Companies and Funds) not traded on organized markets (art. 16.2 Law 19/91)

Shares and participations in the share capital or equity fund of Collective Investment Institutions, not traded on organized markets whose ownership corresponds to the declarant, must be included in this heading.

Assessment

The shares and participations declared in this heading 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 its specific legislation and the obligations being deductible. with third parties.

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

Completion

Regarding each of the shares or participations, you must record: the key corresponding to full ownership or bare ownership depending on the case, the ownership percentage, the number of securities (the program allows decimals), the description of the securities and the value.

If you have to list more elements than those contemplated in the program, you can declare them cumulatively in the last box. In this case you will only have to fill in the data related to the description and the rating.