1. The ELTIF shall, at a minimum, disclose the following in its prospectus:

(a) The name of the ELTIF, form in law, and, in the case of an investment company, the registered office and head office if different from the registered office;

(b) The date of establishment, incorporation or registration of the ELTIF and indication of duration, if limited;

(c) A statement of the place where the constitutional document, if not annexed, and annual reports may be obtained;

(d) Brief indications relevant to unitholders of the tax system applicable to the ELTIF. Details of whether deductions are made at source from the income and capital gains paid by the ELTIF to unitholders must also be included;

(e) The distribution frequency. The time limit (if any) after which entitlement to dividend lapses and procedure in this event;

(f) A description of the rules for determining and applying income;

(g) The base currency of the ELTIF;

(h) The types and main characteristics of the units and in particular:

(i) the nature of the right (real, personal or other) represented by the unit;

(ii) whether there are original securities or certificates providing evidence of title;

(iii) whether there is entry in a register or in an account;