5.1 General information/Principles
Investis Holding SA (“the Company”) is based in Zurich, Switzerland. Its shares have been listed on the SIX Swiss Exchange since 30 June 2016 (IREN). The unaudited consolidated financial statements, prepared as at 30 June 2026, include Investis Holding SA and all its direct or indirect subsidiaries (Investis Group) as well as its shareholdings in associated companies.
The Investis Group’s business activity centres on the long-term holding of residential and commercial properties.
CONSOLIDATION AND ACCOUNTING PRINCIPLES
The unaudited interim consolidated financial statements of Investis Holding SA have been prepared in accordance with Swiss GAAP FER 31 – Complementary recommendation for listed companies and comply with Swiss law and the special provisions for real estate companies specified in article 17 of the SIX Swiss Exchange’s Directive on Financial Reporting. They give a true and fair view of the assets, liabilities, cash flows and earnings of the Investis Group.
The consolidation and accounting policies applied to the present consolidated financial statements are unchanged from those applied to the 2025 consolidated financial statements.
These interim financial statements do not contain all the information and disclosures required for annual financial reporting and should therefore be read in conjunction with the consolidated financial statements as at 31 December 2025.
REAL ESTATE VALUATION METHOD
The properties held for investment purposes were valued on the basis of the fair value assessments (update valuations) performed by a recognised independent real estate expert (CBRE Geneva SA) as at 30 June 2026 using the discounted cash flow (DCF) method. The valuation method applied for the half-year financial statements for 2026 is unchanged from the previous year.