(19)To protect investors and mitigate the risk of contagion to the rest of the UCITS, side pockets should be closed for subscriptions, repurchases and redemptions. However, in the interest of investors, a UCITS should, irrespective of whether the side pocket is created through accounting segregation or physical separation, be able to dispose of, or liquidate, the side pocket and distribute any proceeds to the end investors in proportion to their participation in the side pocket.