At the time of registering the accommodations by means of filial entries there shall be expressed, as particulars of the entry, those enumerated in § 2308 of Title 30, in accord with those of the regulations for its execution, and with § 1264a of this title, except those mentioned under § 1264(1)(a) of this title.As to the share in the facilities which, in the proper case, appertains to the accommodation owner, there shall be made a pertinent and brief reference to the matrix record where they appear entered.Not until construction of the structures upon the floor of the respective accommodation shall have begun may such accommodation be recorded as a filial or independent estate. Where structures in the accommodations have been commenced but not completed, there shall be indicated those completed and those pending construction. History —Dec. 26, 1995, No. 252, § 12-120.