WHITE PAPER ON FUNDS FROM OPERATIONS

1) Adopt a decision on fund establishment and/or fund management in the manner defined by this Law, by submitting to the founders‟ meeting of the corporate fund the draft

Clarity about which problem(s) we are attempting to solve is essential to the success of any effort. We recommend the region carefully consider if we are trying to

Ropes & Gray was cited as one of the world’s leading law firms in 15 practices, and the firm’s lawyers received 31 rankings in the 2012 edition of Chambers Global: The

Investment in SPVs Overseas property can be held in SPVs Wholly owned SPVs permitted Investment in CIS Up to 20% of the fund value unless an authorised CIS No restriction but

For a transfer from investment property carried at fair value to owner occupied property or inventories, the property’s cost for subsequent accounting in

60 For a transfer from investment property carried at fair value to owner-occupied property or inventories, the property’s deemed cost for subsequent accounting

For a transfer from investment property carried at fair value to owner- occupied property or inventories, the property’s cost for subsequent accounting under IPSAS 17 or IPSAS

Purpose: Assist in the purchase of an owner occupied property Assist in the purchase of an investment property To refinance an existing home, personal or car loan Other