The utilization of CEF is strongly advised in the following cases:

• where one enterprise consistently generates profits, while another requires investments or loss coverage. The combination of disparate assets enables the balancing of profits and losses from diverse activities, thereby significantly augmenting the return on existing assets.
• in the context of business partnerships, where assets or projects are owned collectively for optimal management and profit sharing.
• to mitigate risks and ensure legal protection: the property of CEF cannot be foreclosed on the obligations of the participant, CEF provides protection against unfriendly takeovers.

• The CEF offers a number of advantages that make asset ownership more profitable, convenient and allow more efficient property management and reinvestment of 100% of the profit from the sale of assets.
• Moreover, transfer of property, property rights, shares in the authorized capital, claim rights, etc. into a mutual fund is regarded in according with Russian tax law as an investment, without this operation being recognized as a realization, which in most cases does not create tax consequences for asset owners.
• Furthermore, the income accrued by the fund (from the sale of property or its rental, dividends, interest and other revenue) is exempt from taxation.

• In contrast to companies, the participants of CEF are not subject to the same level of transparency. This is evidenced by the fact that information regarding participants of CEF is not disclosed in public registers.
• Furthermore, the CEF for qualified investors does not disclose information regarding participant or the fund's financial statements.
• The CEF for qualified investors represents a specific category of fund that has demonstrated an augmentation in investment, operational and management capacities.
• This particular type of CEF enables the limitation of information regarding the fund and its participants to the greatest extent possible, whilst simultaneously facilitating the enlargement of investment declarations, the raising and issuance of loans, and the acquisition of assets of diverse types.

The following features have been implemented to ensure the security of assets when included in CEF:

• The fund is unable to become insolvent.
• Foreclosure on the fund's assets for the debts of its participants and manager is prohibited.
• The participants of CEF are not subject to registration public registers (Public Corporate Register, Public real estate Register). Instead, the Registrar maintains a register of participants.
• The legal separation of the investor and management is also a key feature.
  The presence of an investment declaration in CEF, in addition to the separation of the Fund's property from that of investors and their associated risks, renders CEF a convenient tool for securitizing assets. That is to say, the CEF facilitates the separation of assets for the issuance of securities (increased liquidity), as well as targeted investments and the refinancing of committed investments.