Allocation of REITs’ and SPVs’ assets




Structure of Real Estate Investment Trusts’ assets as of 31 Dec 2024

Assets (BGN)	Switzerland Real Estate Investment Fund	Elana Agricultural Land Opportunity Fund	Advancee Terrafund	Bullend Investments	Agricultural Land Opportunity Fund Mel Invest	Agrofinance	Total for the agriculture funds	Prime Property BG	Benchmark Real Estate Investment Trust	Colos – 1	ERG Capital – 1	Aktiv Properties	Park Inc.	Intercapital Property Development	Quantum Developments	ERG Capital – 2	CCB Real Estate Fund	FairPlay Properties	Swiss Investments Group	Premier Fund	Black Sea Investment	CEE Estates	Sopharma Estates	Universal Properties	Liam	Luke	Invest Property	Superborovetz	Alfa Property 1	Forukom	Status Estates	Exclusive Properties	Health and Wellness	Solid Invest	Real Estates Sofia	Total for REIT – excl. the agriculture funds	Total (real estates and agriculture funds)
Investment property (land, terrains)	21,701,000	0	0	0	0	0	21,701,000	0	10,338,000	1,214,000	797,000	3,414,000	861,000	8,729,000	2,018,011	3,419,000	0	7,611,000	0	158,000	10,397,000	0	0	423,000	1,346,000	581,000	2,072,000	0	0	47,000	0	0	0	0	0	53,425,011	75,126,011
Investment property (buildings, equipment)	0	0	0	0	0	0	0	23,298,682	5,755,000	0	10,285,000	2,314,000	861,000	0	4,971,711	12,635,000	0	46,442,000	0	0	0	0	2,655,000	0	0	0	0	0	294,000	0	0	0	0	0	109,511,393	109,511,393
Investment property (farm land)	9,480,000	58,091,000	36,492,000	5,008,000	3,308,000	2,087,296	114,466,296	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	114,466,296
Property in process of building (acquisition)	23,184,000	0	0	0	0	0	23,184,000	3,532,135	4,290,000	448,000	0	2,172,000	0	16,986,000	0	0	500,000	10,696,000	630,000	0	0	0	322,000	0	1,807,000	0	0	0	0	0	0	0	0	41,383,135	64,567,135
Financial assets	30,000	7,344,000	0	464,000	0	0	7,838,000	17,700,000	0	0	105,000	0	0	0	0	269,000	0	0	0	10,000	0	0	0	0	0	0	0	0	0	0	0	0	0	18,084,000	25,922,000
Cash	27,988,000	18,349,000	7,230,000	283,000	17,000	32,450	53,899,450	14,320,564	12,334,000	30,000	1,036,000	7,000	1,734,000	2,740,000	165,547	1,155,000	450,000	4,197,000	3,000	298,000	8,962,000	797,000	3,177,000	1,090,000	345,000	407,000	177,000	8,676,000	649,000	353,000	501,000	491,000	932,000	72,000	254,000	65,353,111	119,252,561
Receivables	4,302,000	729,000	591,000	420,000	140,000	98,257	6,280,257	589,899	861,000	3,000	2,000	357,000	2,845,000	2,661,000	900,376	3,000	0	3,292,000	0	201,000	600,000	0	584,000	0	1,000	1,399,000	1,000	1,571,000	1,798,000	0	0	0	32,000	372,000	4,889,000	22,962,275	29,242,532
Others	2,279,000	54,000	1,000	3,000	0	27,855	2,364,855	3,496	0	3,000	15,000	15,000	106,000	25,000	0	18,000	0	372,000	0	0	517,000	0	0	20,000	0	94,000	4,000	4,000	5,000	2,000	1,000	4,000	0	0	0	1,208,496	3,573,351
Balance sheet assets	88,964,000	84,567,000	44,314,000	6,178,000	3,465,000	2,245,858	229,733,858	59,444,776	33,578,000	1,698,000	12,240,000	8,279,000	6,407,000	31,141,000	8,055,645	17,499,000	950,000	72,610,000	633,000	667,000	20,476,000	797,000	6,416,000	1,855,000	1,692,000	4,288,000	2,254,000	10,251,000	2,452,000	696,000	502,000	495,000	964,000	444,000	5,143,000	311,927,421	541,661,279