CIBC Canadian Resources Fund. Interim Management Report of Fund Performance

Save this PDF as:
 WORD  PNG  TXT  JPG

Size: px
Start display at page:

Download "CIBC Canadian Resources Fund. Interim Management Report of Fund Performance"

Transcription

1 Interim Management Report of Fund Performance for the period ended June 30, 2015 A figures are reported in Canadian doars uness otherwise noted This interim management report of fund performance contains financia highights but does not contain either the compete interim or annua financia statements of the investment fund If you have not received a copy of the interim financia reports with this interim management report of fund performance, you can get a copy of the interim or annua financia statements at your request, and at no cost, by caing us to-free at , by writing to us at CIBC, 18 York Street, Suite 1300, Toronto, Ontario, M5J 2T8, or by visiting cibccom/mutuafunds or the SEDAR website at sedarcom Unithoders may aso contact us using one of these methods to request a copy of the investment fund s proy voting poicies and procedures, proy voting discosure record, or quartery portfoio discosure Management Discussion of Fund Performance Resuts of Operations The portfoio advisor of (the Fund) is CIBC Asset Management Inc (CAMI or the Portfoio Advisor) The commentary that foows provides a summary of the resuts of operations for the si-month period ended June 30, 2015 A doar figures are epressed in thousands, uness otherwise indicated The Fund's net asset vaue decreased by 2% during the period, from $41,049 as at December 31, 2014 to $40,074 as at June 30, 2015 Net redemptions of $403 and negative investment performance resuted in an overa decrease in net asset vaue Cass A units of the Fund posted a return of -15% for the period The Fund s benchmark, the S&P/TSX Composite Inde (the benchmark), returned 09% for the same period The Fund s return is after the deduction of fees and epenses, unike the benchmarks See Past Performance for the returns of other casses of units offered by the Fund During the period, ongoing negotiations between Greece and its creditors dominated headines, particuary during the fina days of the period After they faied to reach an agreement, the potentia for a Greek sovereign debt defaut and eit from the eurozone grew significanty This resuted in a seoff across goba equity markets and heightened concerns regarding goba economic growth Athough Greece grabbed headines ate in the period, China had the potentia to have the greatest impact on the Canadian economy and its resource-heavy markets Continued weaker economic growth trends in China resuted in weaker commodity demand and decining prices for god, copper, metaurgica coa and iron ore, which negativey impacted the Fund and its benchmark Finay, seasona refining strength heped drive crude oi prices up from their previous ows Individua detractors from performance incuded EOG Resources Inc, Pioneer Natura Resources Co and Encana Corp The Fund s overweight eposure to the energy sector, specificay to US-isted companies, as we as its underweight eposure to god stocks and overweight eposure to copper-eposed producers contributed to its performance over the period Individua contributors to the Fund s performance incuded First Quantum Mineras Ltd, Hudbay Mineras Inc and Lundin Mining Corp During the period, the Portfoio Advisor increased the Fund s position in First Quantum Mineras Ltd, eiminated the Fund s position in Crescent Point Energy Corp and decreased its position in Suncor Energy Inc Recent Deveopments During the period, there were no events or activities that had a materia impact on the Fund Reated Party Transactions Canadian Imperia Bank of Commerce (CIBC) and its affiiates have the foowing roes and responsibiities with respect to the Fund, and receive the fees described beow in connection with their roes and responsibiities Manager CIBC is the Manager of the Fund CIBC receives management fees with respect to the day-to-day business and operations of the Fund, cacuated based on the net asset vaue of each respective cass of units of the Fund as described in the section entited Management Fees The Manager aso compensates its whoesaers in connection with their marketing activities regarding the Fund From time to time, CIBC may provide seed capita to the Fund Trustee CIBC Trust Corporation, a whoy-owned subsidiary of CIBC, is the trustee (the Trustee) of the Fund The Trustee hods tite to the property (cash and securities) of the Fund on behaf of its unithoders Portfoio Advisor The portfoio advisor provides, or arranges to provide, investment advice and portfoio management services to the Fund CAMI, a whoy-owned subsidiary of CIBC, is the portfoio advisor of the Fund

2 Distributor Deaers and other firms se the units of the Fund to investors These deaers and other firms incude CIBC s reated deaers such as the principa distributor, CIBC Securities Inc (CIBC SI), the CIBC Investor s Edge discount brokerage division of CIBC Investor Services Inc (CIBC ISI), the CIBC Imperia Service division of CIBC ISI, and the CIBC Wood Gundy division of CIBC Word Markets Inc (CIBC WM) CIBC SI, CIBC ISI, and CIBC WM are whoy-owned subsidiaries of CIBC CIBC may pay traiing commissions to these deaers and firms in connection with the sae of units of the Fund These deaers and other firms may pay a portion of these traiing commissions to their advisors who se units of the Fund to investors Brokerage Arrangements and Soft Doars The Portfoio Advisor and any portfoio sub-advisors make decisions, incuding the seection of markets and deaers and the negotiation of commissions, with respect to the purchase and sae of portfoio securities, certain derivative products (incuding futures) and the eecution of portfoio transactions Brokerage business may be aocated by the Portfoio Advisor and any portfoio sub-advisors, to CIBC WM and CIBC Word Markets Corp, each a subsidiary of CIBC CIBC WM and CIBC Word Markets Corp may aso earn spreads on the sae of fied income and other securities and certain derivative products (incuding forwards) to the Fund A spread is the difference between the bid and ask prices for a security in the appicabe marketpace, with respect to the eecution of portfoio transactions The spread wi differ based upon various factors such as the type and iquidity of the security Deaers, incuding CIBC WM and CIBC Word Markets Corp, may furnish goods and services, other than order eecution, to the Portfoio Advisor and any portfoio sub-advisors, in partia echange for processing trades through them (referred to in the industry as soft doar arrangements) These goods and services are paid for with a portion of the brokerage commissions and assist the Portfoio Advisor and any portfoio sub-advisors, with investment decision-making services for the Fund or reate directy to the eecution of portfoio transactions on behaf of the Fund As per the terms of the portfoio sub-advisory agreements, such soft doar arrangements are in compiance with appicabe aws In addition, CIBC may enter into commission recapture arrangements with certain deaers with respect to the Fund Any commission recaptured wi be paid to the Fund During the period, the Fund paid brokerage commissions and other fees of $1,947 to CIBC WM; the Fund did not pay any brokerage commissions or other fees to CIBC Word Markets Corp Spreads associated with fied income and other securities are not ascertainabe and, for that reason, cannot be incuded when determining these amounts Fund Transactions The Fund may enter into one or more of the foowing transactions (the Reated Party Transactions) in reiance on the standing instructions issued by the Independent Review Committee (IRC): invest in or hod equity securities of CIBC or issuers reated to a portfoio sub-advisor; invest in or hod non-echange-traded debt securities of CIBC or an issuer reated to CIBC in a primary offering and in the secondary market; make an investment in the securities of an issuer for which CIBC WM, CIBC Word Markets Corp, or any affiiate of CIBC (a Reated Deaer) acts as an underwriter during the offering of the securities at any time during the 60-day period foowing the competion of the offering of such securities (in the case of a private pacement offering, in accordance with the eemptive reief order granted by the Canadian securities reguatory authorities and in accordance with the poicies and procedures reating to such investment); purchase equity or debt securities from or se them to a Reated Deaer, where it is acting as principa; undertake currency and currency derivative transactions where a Reated Deaer is the counterparty; and purchase securities from or se securities to another investment fund or a managed account managed by the Manager or an affiiate of the Manager At east annuay, the IRC reviews the Reated Party Transactions for which they have issued standing instructions The IRC is required to advise the Canadian securities reguatory authorities if it determines that an investment decision was not made in accordance with conditions of its approva Custodian CIBC Meon Trust Company is the custodian of the Fund (the Custodian) The Custodian hods a cash and securities for the Fund and ensures that those assets are kept separate from any other cash or securities that the Custodian might be hoding The Custodian aso provides other services to the Fund incuding record-keeping and processing of foreign echange transactions The fees and spreads for the services of the Custodian directy reated to the eecution of portfoio transactions initiated by CAMI as the Portfoio Advisor are paid by CAMI and/or the deaer(s) directed by CAMI, up to the amount of the credits generated under soft doar arrangements from trading by CAMI on behaf of the Fund during that month A other fees and spreads for the services of the Custodian are paid by the Manager and charged to the Fund on a recoverabe basis CIBC owns a 50% interest in the Custodian Service Provider CIBC Meon Goba Securities Services Company (CIBC GSS) provides certain services to the Fund, incuding securities ending, fund accounting and reporting, and portfoio vauation Such servicing fees are paid by the Manager and charged to the Fund on a recoverabe basis CIBC indirecty owns a 50% interest in CIBC GSS 2

3 Financia Highights The foowing tabes show seected key financia information about the Fund and are intended to hep you understand the Fund s financia performance for the period ended June 30, 2015 and December 31 of any other period(s) shown The Fund's Net Assets per Unit¹ - Cass A Units Net Assets, beginning of period $ 1298 $ 1483 $ 1817 $ 2186 $ 3171 $ 2040 Increase (decrease) from operations: Tota revenue $ 020 $ 025 $ 022 $ 022 $ 008 $ 017 Tota epenses (020) (054) (043) (051) (069) (058) Reaized gains (osses) for the period (082) 144 (423) (301) Unreaized gains (osses) for the period 064 (272) 087 (055) (1166) 848 Tota increase (decrease) from operations 2 $ (018) $ (157) $ (357) $ (385) $ (1005) $ 1109 Distributions: From income (ecuding dividends) $ $ $ $ $ $ From dividends From capita gains Return of capita Tota Distributions 3 $ $ $ $ $ $ Net Assets, end of period $ 1279 $ 1298 $ 1483 $ 1804 $ 2186 $ This information is derived from the Fund's audited annua and unaudited interim financia statements The Fund adopted Internationa Financia Reporting Standards (IFRS) on January 1, 2014 Previousy, the Fund prepared its financia statements in accordance with Canadian Generay Accepted Accounting Principes (GAAP) as defined in Part V of the CPA Canada Handbook Under Canadian GAAP, the Fund measured fair vaues of its investments in accordance with CICA Handbook Section 3855 which required the use of bid prices for ong positions and ask prices for short positions As such, the net assets per unit figure presented in the financia statements may differ from the net asset vaue cacuated for fund pricing purposes An epanation of these differences can be found in the notes to the financia statements issued prior to January 1, 2014 Upon adoption of IFRS, the Fund measures the fair vaue of its investments by using the cose market prices, where the cose market price fas within the bid-ask spread As such, the Fund's accounting poicies for measuring the fair vaue of investments in the financia statements are consistent with those used in measuring the net asset vaue for transactions with unithoders Accordingy, the opening net asset figure as at January 1, 2013 was restated to refect accounting poicy adjustments made in accordance with IFRS A figures presented for periods prior to January 1, 2013 were prepared in accordance with Canadian GAAP and subsequent thereto were prepared in accordance with IFRS 2 Net assets and distributions are based on the actua number of units outstanding at the reevant time The tota increase (decrease) from operations is based on the weighted average number of units outstanding during the period 3 Distributions were paid in cash, reinvested in additiona units of the Fund, or both Ratios and Suppementa Data - Cass A Units Tota Net Asset Vaue (000s) 4 $ 40,074 $ 41,049 $ 52,248 $ 74,817 $ 102,134 $ 148,283 Number of Units Outstanding 4 3,133,895 3,162,572 3,524,085 4,117,699 4,624,238 4,648,709 Management Epense Ratio 5 262%* 262% 261% 257% 252% 251% Management Epense Ratio before waivers or absorptions 6 293%* 281% 281% 264% 252% 251% Trading Epense Ratio 7 027%* 063% 027% 022% 022% 021% Portfoio Turnover Rate % 10863% 4245% 3816% 5517% 4933% Net Asset Vaue per Unit $ 1279 $ 1298 $ 1483 $ 1817 $ 2209 $ 3190 * Ratio has been annuaized 4 This information is presented as at June 30, 2015 and December 31 of the period(s) shown 5 Management epense ratio is based on the tota epenses of the fund (ecuding commissions and other portfoio transaction costs), incurred by or aocated to a cass of units for the period shown, epressed as an annuaized percentage of the daiy average net asset vaue of that cass during the period 6 The decision to waive and/or absorb management fees and operating epenses is at the discretion of the Manager The practice of waiving and/or absorbing management fees and operating epenses may continue indefinitey or may be terminated at any time without notice to unithoders 7 The trading epense ratio represents tota commissions and other portfoio transaction costs before income taes epressed as an annuaized percentage of the daiy average net asset vaue during the period Spreads associated with fied income securities trading are not ascertainabe and, for that reason, are not incuded in the trading epense ratio cacuation 8 The portfoio turnover rate indicates how activey the portfoio advisor and/or portfoio sub-advisor manages the portfoio investmentsa portfoio turnover rate of 100% is equivaent to a fund buying and seing a of the securities in its portfoio once in the course of the period The higher a portfoio turnover rate in a period, the greater the trading costs payabe by a fund in the period, and the greater the chance of an investor receiving taabe capita gains in the year There is not necessariy a reationship between a high turnover rate and the performance of a fund 3

4 Management Fees The Fund, either directy or indirecty, pays an annua management fee to CIBC to cover the costs of managing the Fund Management fees are based on the net asset vaue of the Fund and are cacuated daiy and paid monthy Management fees are paid to CIBC in consideration for providing, or arranging for the provision of, management, distribution, and portfoio advisory services Advertising and promotiona epenses, office overhead epenses, traiing commissions, and the fees of the portfoio sub-advisor(s) are paid by CIBC out of the management fees received from the Fund The Fund is required to pay appicabe taes on the management fees paid to CIBC Refer to the Simpified Prospectus for the maimum annua management fee rate for each cass of units The foowing tabe shows a breakdown of the services received in consideration of the management fees, as a percentage of the management fees coected from the Fund for the period ended June 30, 2015 These amounts do not incude waived fees or absorbed epenses Cass A Units Saes and traiing commissions paid to deaers 3177% Genera administration, investment advice, and profit 6823% Past Performance The performance data provided assumes reinvestment of distributions ony and does not take into account saes, redemption, distribution, or other optiona charges payabe by any unithoder that woud have reduced returns Past performance does not necessariy indicate how a fund wi perform in the future Past performance for Cass O units has not been shown because, as at June 30, 2015, there were no outstanding Cass O units The Fund s returns are after the deduction of fees and epenses, and the difference in returns between casses of units is primariy due to differences in the management epense ratio See the section entited Financia Highights for the management epense ratio Year-by-Year Returns The bar chart shows the annua performance of the Fund for each of the periods shown, and iustrates how the performance has changed from period to period The bar chart shows, in percentage terms, how an investment made on January 1 woud have increased or decreased by December 31, uness otherwise indicated Cass A Units a 2015 return is for the period from January 1, 2015 to June 30,

5 Summary of Investment Portfoio (as at June 30, 2015) The summary of investment portfoio may change due to ongoing portfoio transactions of the investment fund A quartery update is avaiabe by visiting cibccom/mutuafunds The Top Positions tabe shows a fund s 25 argest positions For funds with fewer than 25 positions in tota, a positions are shown Cash and cash equivaents are shown in tota as one position % of Net Asset Portfoio Breakdown Vaue Oi, Gas & Consumabe Fues 534 Metas & Mining 231 Cash & Cash Equivaents 136 Energy Equipment & Services 42 Chemicas 18 Financias 16 Other Assets, ess Liabiities 12 Corporate Bonds 05 Trading Companies & Distributors 05 Energy 01 % of Net Asset Top Positions Vaue Cash & Cash Equivaents 136 First Quantum Mineras Ltd 43 Canadian Natura Resources Ltd 39 EOG Resources Inc 32 ARC Resources Ltd 31 Encana Corp 31 Suncor Energy Inc 30 Hudbay Mineras Inc 30 BHP Biiton PLC 28 Devon Energy Corp 28 Tourmaine Oi Corp 27 Anadarko Petroeum Corp 25 Pioneer Natura Resources Co 24 Chevron Corp 24 Franco-Nevada Corp 23 Nuvista Energy Ltd 23 Tota SA 22 PrairieSky Royaty Ltd 20 TransCanada Corp 20 Randgod Resources Ltd, ADR 20 Lundin Mining Corp 20 Vermiion Energy Inc 18 Schumberger Ltd 18 SPDR God Trust 16 Husky Energy Inc 15 5

6 The management report of fund performance may contain forward-ooking statements Forward-ooking statements incude statements that are predictive in nature, that depend upon or refer to future events or conditions, or that incude words such as epects, anticipates, intends, pans, beieves, estimates, or other simiar wording In addition, any statements that may be made concerning future performance, strategies, or prospects and possibe future actions taken by the fund, are aso forward-ooking statements These statements invove known and unknown risks, uncertainties, and other factors that may cause the actua resuts and achievements of the fund to differ materiay from those epressed or impied by such statements Such factors incude, but are not imited to: genera economic, market, and business conditions; fuctuations in securities prices, interest rates, and foreign currency echange rates; changes in government reguations; and catastrophic events We do not undertake, and specificay discaim, any obigation to update or revise any forward-ooking statements, whether as a resut of new information, future deveopments, or otherwise prior to the reease of the net management report of fund performance

7 CIBC Mutua Funds CIBC Famiy of Managed Portfoios CIBC 18 York Street, Suite 1300 Toronto, Ontario M5J 2T8 CIBC Securities Inc Website cibccom/mutuafunds CIBC Securities Inc is a whoy-owned subsidiary of CIBC and is the principa distributor of the CIBC Mutua Funds and the CIBC Famiy of Managed Portfoios CIBC Famiy of Managed Portfoios are mutua funds that primariy invest in other CIBC Mutua Funds To obtain a copy of the simpified prospectus, ca CIBC Securities Inc at or ask your advisor

CIBC Nasdaq Index Fund. Interim Management Report of Fund Performance

CIBC Nasdaq Index Fund. Interim Management Report of Fund Performance CIBC Nasdaq Inde Fund Interim Management Report of Fund Performance for the period ended June 30, 2015 A figures are reported in Canadian doars uness otherwise noted This interim management report of fund

More information

CIBC Canadian Bond Fund. Interim Management Report of Fund Performance

CIBC Canadian Bond Fund. Interim Management Report of Fund Performance Interim Management Report of Fund Performance for the period ended June 30, 2015 A figures are reported in Canadian doars uness otherwise noted This interim management report of fund performance contains

More information

CIBC Managed Income Portfolio. Annual Management Report of Fund Performance

CIBC Managed Income Portfolio. Annual Management Report of Fund Performance CIBC Managed Income Portfoio Annua Management Report of Fund Performance for the financia year ended December 31, 2014 A figures are reported in Canadian doars uness otherwise noted This annua management

More information

Imperial Money Market Pool. Annual Management Report of Fund Performance

Imperial Money Market Pool. Annual Management Report of Fund Performance Imperia Money Market Poo Annua Management Report of Fund Performance for the financia year ended December 31, 2014 A figures are reported in Canadian doars uness otherwise noted This annua management report

More information

CIBC Managed Aggressive Growth Portfolio. Annual Management Report of Fund Performance

CIBC Managed Aggressive Growth Portfolio. Annual Management Report of Fund Performance CIBC Managed Aggressive Growth Portfoio Annua Management Report of Fund Performance for the financia year ended December 31, 2014 A figures are reported in Canadian doars uness otherwise noted This annua

More information

CIBC Global Technology Fund. Interim Management Report of Fund Performance

CIBC Global Technology Fund. Interim Management Report of Fund Performance CIBC Goba Technoogy Fund Interim Management Report of Fund Performance for the period ended June 30, 2015 A figures are reported in Canadian doars uness otherwise noted This interim management report of

More information

Imperial Global Equity Income Pool. Interim Management Report of Fund Performance

Imperial Global Equity Income Pool. Interim Management Report of Fund Performance Imperia Goba Equity Income Poo Interim Management Report of Fund Performance for the period ended June 30, 2015 A figures are reported in Canadian doars uness otherwise noted This interim management report

More information

Imperial Canadian Dividend Income Pool. Interim Management Report of Fund Performance

Imperial Canadian Dividend Income Pool. Interim Management Report of Fund Performance Imperia Canadian Dividend Income Poo Interim Management Report of Fund Performance for the period ended June 30, 2015 A figures are reported in Canadian doars uness otherwise noted This interim management

More information

Imperial International Bond Pool. Annual Management Report of Fund Performance

Imperial International Bond Pool. Annual Management Report of Fund Performance Imperia Internationa Bond Poo Annua Management Report of Fund Performance for the financia year ended December 31, 2014 A figures are reported in Canadian doars uness otherwise noted This annua management

More information

CIBC International Small Companies Fund. Interim Management Report of Fund Performance

CIBC International Small Companies Fund. Interim Management Report of Fund Performance CIBC Internationa Sma Companies Fund Interim Management Report of Fund Performance for the period ended June 30, 2015 A figures are reported in Canadian doars uness otherwise noted This interim management

More information

Imperial Global Equity Income Pool. Annual Management Report of Fund Performance

Imperial Global Equity Income Pool. Annual Management Report of Fund Performance Imperia Goba Equity Income Poo Annua Management Report of Fund Performance for the financia year ended December 31, 2014 A figures are reported in Canadian doars uness otherwise noted This annua management

More information

Imperial Overseas Equity Pool. Interim Management Report of Fund Performance

Imperial Overseas Equity Pool. Interim Management Report of Fund Performance Imperia Overseas Equity Poo Interim Management Report of Fund Performance for the period ended June 30, 2015 A figures are reported in Canadian doars uness otherwise noted This interim management report

More information

CIBC Dividend Growth Fund. Annual Management Report of Fund Performance

CIBC Dividend Growth Fund. Annual Management Report of Fund Performance CIBC Dividend Growth Fund Annua Management Report of Fund Performance for the financia year ended December 31, 2015 A figures are reported in Canadian doars uness otherwise noted This annua management

More information

Imperial U.S. Equity Pool. Annual Management Report of Fund Performance

Imperial U.S. Equity Pool. Annual Management Report of Fund Performance Imperia US Equity Poo Annua Management Report of Fund Performance for the financia year ended December 31, 2014 A figures are reported in Canadian doars uness otherwise noted This annua management report

More information

Imperial Canadian Dividend Income Pool. Annual Management Report of Fund Performance

Imperial Canadian Dividend Income Pool. Annual Management Report of Fund Performance Imperia Canadian Dividend Income Poo Annua Management Report of Fund Performance for the financia year ended December 31, 2015 A figures are reported in Canadian doars uness otherwise noted This annua

More information

Renaissance Global Growth Currency Neutral Fund. Annual Management Report of Fund Performance

Renaissance Global Growth Currency Neutral Fund. Annual Management Report of Fund Performance Renaissance Goba Growth Currency Neutra Fund Annua Management Report of Fund Performance for the financia year ended August 31, 2015 A figures are reported in Canadian doars uness otherwise noted This

More information

CIBC Canadian Index Fund

CIBC Canadian Index Fund CIBC Canadian Index Fund Interim Management Report of Fund Performance for the period ended June 30, 2008 All figures are reported in Canadian dollars unless otherwise noted. This interim management report

More information

CIBC Diversified Income Fund

CIBC Diversified Income Fund CIBC Diversified Income Fund Interim Management Report of Fund Performance for the period ended June 30, 2008 All figures are reported in Canadian dollars unless otherwise noted. This interim management

More information

CIBC High Yield Cash Fund

CIBC High Yield Cash Fund CIBC High Yield Cash Fund M 04 E Interim Management Report of Fund Performance for the period ended June 30, 2009 All figures are reported in Canadian dollars unless otherwise noted. This interim management

More information

Series B, US Dollar Hedged Series F

Series B, US Dollar Hedged Series F SIMPLIFIED PROSPECTUS Russe Funds June 30, 2015 No securities reguatory authority has expressed an opinion about these securities and it is an offence to caim otherwise. The funds and their securities

More information

Key Features and Terms & Conditions of the Stocks & Shares Junior ISA

Key Features and Terms & Conditions of the Stocks & Shares Junior ISA June 2013 Key Features and Terms & Conditions of the This document shoud be read in conjunction with an up-to-date Key Investor Information Document (KIID) for the fund in which you want to invest. You

More information

Pay-on-delivery investing

Pay-on-delivery investing Pay-on-deivery investing EVOLVE INVESTment range 1 EVOLVE INVESTMENT RANGE EVOLVE INVESTMENT RANGE 2 Picture a word where you ony pay a company once they have deivered Imagine striking oi first, before

More information

A Description of the California Partnership for Long-Term Care Prepared by the California Department of Health Care Services

A Description of the California Partnership for Long-Term Care Prepared by the California Department of Health Care Services 2012 Before You Buy A Description of the Caifornia Partnership for Long-Term Care Prepared by the Caifornia Department of Heath Care Services Page 1 of 13 Ony ong-term care insurance poicies bearing any

More information

Example of Credit Card Agreement for Bank of America Visa Signature and World MasterCard accounts

Example of Credit Card Agreement for Bank of America Visa Signature and World MasterCard accounts Exampe of Credit Card Agreement for Bank of America Visa Signature and Word MasterCard accounts PRICING INFORMATION Actua pricing wi vary from one cardhoder to another Annua Percentage Rates for Purchases

More information

Example of Credit Card Agreement for Bank of America Secured MasterCard and Visa accounts

Example of Credit Card Agreement for Bank of America Secured MasterCard and Visa accounts Exampe of Credit Card Agreement for Bank of America Secured MasterCard and Visa accounts This information is accurate as of December 30, 2010. This credit card program is issued and administered by FIA

More information

Workspace Group Plc. (incorporated and registered in England and Wales under number 2041612)

Workspace Group Plc. (incorporated and registered in England and Wales under number 2041612) PROSPECTUS Workspace Group Pc (incorporated and registered in Engand and Waes under number 2041612) 6.00 per cent Stering Bonds due 2019 Issue price: 100 per cent 6.00 per cent Stering Bonds due 2019 (the

More information

SUN LIFE GLOBAL INVESTMENTS (CANADA) INC.

SUN LIFE GLOBAL INVESTMENTS (CANADA) INC. SUN LIFE GLOBAL INVESTMENTS (CANADA) INC. ANNUAL MANAGEMENT REPORT OF FUND PERFORMANCE for the financial year ended December 31, 2014 Sun Life BlackRock Canadian Universe Bond Fund This annual management

More information

Chapter 3: Investing: Your Options, Your Risks, Your Rewards

Chapter 3: Investing: Your Options, Your Risks, Your Rewards Chapter 3: Investing: Your Options, Your Risks, Your Rewards Page 1 of 10 Chapter 3: Investing: Your Options, Your Risks, Your Rewards In This Chapter What is inside a mutua fund? What is a stock? What

More information

Scotia Aria Moderate Pay Portfolio

Scotia Aria Moderate Pay Portfolio Scotia Aria Moderate Pay Portfolio Semi-Annual Management Report of Fund Performance For the period ended, 2015 This semi-annual management report of fund performance contains financial highlights but

More information

Amount Existing Liens $ Purpose of Refinance. 4. Applicant Information Co-Applicant's Name. Social Security No. Date of Birth.

Amount Existing Liens $ Purpose of Refinance. 4. Applicant Information Co-Applicant's Name. Social Security No. Date of Birth. Universa Credit Appication (Consumer Residentia Rea Estate) 1. Type of Appication (Check ony one of the four checkboxes; and sign, if joint credit) Individua Credit. If checked, this is an Appication for

More information

Hedge Fund Capital Accounts and Revaluations: Are They Section 704(b) Compliant?

Hedge Fund Capital Accounts and Revaluations: Are They Section 704(b) Compliant? o EDITED BY ROGER F. PILLOW, LL.M. PARTNERSHIPS, S CORPORATIONS & LLCs Hedge Fund Capita Accounts and Revauations: Are They Section 704(b) Compiant? THOMAS GRAY Hedge funds treated as partnerships for

More information

The guaranteed selection. For certainty in uncertain times

The guaranteed selection. For certainty in uncertain times The guaranteed seection For certainty in uncertain times Making the right investment choice If you can t afford to take a ot of risk with your money it can be hard to find the right investment, especiay

More information

Interim Management Report of Fund Performance

Interim Management Report of Fund Performance CIBC Mutual Funds CIBC Family of Managed Portfolios Interim Management Report of Fund Performance June 30, 2006 CIBC Japanese Equity Fund This interim management report of fund performance contains financial

More information

Oracle Hyperion Tax Provision. User's Guide Release 11.1.2.2

Oracle Hyperion Tax Provision. User's Guide Release 11.1.2.2 Orace Hyperion Tax Provision User's Guide Reease 11.1.2.2 Tax Provision User's Guide, 11.1.2.2 Copyright 2013, Orace and/or its affiiates. A rights reserved. Authors: EPM Information Deveopment Team Orace

More information

TD Canadian Equity Fund

TD Canadian Equity Fund 526174 (08/15) TD Mutual Funds for the period ended This Interim Management Report of Fund Performance contains financial highlights, but does not contain either the complete interim financial report or

More information

IMPORTANT INFORMATION CONCERNING FORM NYC-200V AND PAYMENT OF TAX DUE

IMPORTANT INFORMATION CONCERNING FORM NYC-200V AND PAYMENT OF TAX DUE Instructions for Form NYC-3L Genera Corporation Tax Return For fisca years beginning in 2013 or for caendar year 2013 Hi g h i g h t s of Recent Tax Law Changes for Corporations NEW YORK CITY DEPARTMENT

More information

... HSA ... Health Savings Account. Custodial. (includes self-direction)

... HSA ... Health Savings Account. Custodial. (includes self-direction) HSA Heath Savings Account Custodia (incudes sef-direction) ADDITIONAL INFORMATION Purpose This Organizer contains documents necessary to estabish a Heath Savings Account (HSA) It meets the requirements

More information

ICAP CREDIT RISK SERVICES. Your Business Partner

ICAP CREDIT RISK SERVICES. Your Business Partner ICAP CREDIT RISK SERVICES Your Business Partner ABOUT ICAP GROUP ICAP Group with 56 miion revenues for 2008 and 1,000 empoyees- is the argest Business Services Group in Greece. In addition to its Greek

More information

ELECTRONIC FUND TRANSFERS YOUR RIGHTS AND RESPONSIBILITIES

ELECTRONIC FUND TRANSFERS YOUR RIGHTS AND RESPONSIBILITIES About ELECTRONIC FUND TRANSFERS YOUR RIGHTS AND RESPONSIBILITIES The Eectronic Fund Transfers we are capabe of handing for consumers are indicated beow, some of which may not appy your account. Some of

More information

2015 Semi-Annual Management Report of Fund Performance

2015 Semi-Annual Management Report of Fund Performance (the Fund ) For the six-month period ended March 31, 2015 (the period ) Manager: BMO Investments Inc. (the Manager or BMOII ) Portfolio manager: BMO Asset Management Inc., Toronto, Ontario (the portfolio

More information

Early access to FAS payments for members in poor health

Early access to FAS payments for members in poor health Financia Assistance Scheme Eary access to FAS payments for members in poor heath Pension Protection Fund Protecting Peope s Futures The Financia Assistance Scheme is administered by the Pension Protection

More information

Semi-Annual Management Report of Fund Performance

Semi-Annual Management Report of Fund Performance Semi-Annual Management Report of Fund Performance BMO Private Canadian Short-Term Bond Portfolio (formerly, BMO Harris Canadian Short-Term Bond Portfolio) For the period ended June 30, 2015 This semi-annual

More information

Leith Wheeler Canadian Equity Fund

Leith Wheeler Canadian Equity Fund Leith Wheeler Canadian Equity Fund ANNUAL MANAGEMENT REPORT OF FUND PERFORMANCE December 31, 2014 This annual management report of fund performance contains financial highlights, but does not contain complete

More information

CONTRIBUTION OF INTERNAL AUDITING IN THE VALUE OF A NURSING UNIT WITHIN THREE YEARS

CONTRIBUTION OF INTERNAL AUDITING IN THE VALUE OF A NURSING UNIT WITHIN THREE YEARS Dehi Business Review X Vo. 4, No. 2, Juy - December 2003 CONTRIBUTION OF INTERNAL AUDITING IN THE VALUE OF A NURSING UNIT WITHIN THREE YEARS John N.. Var arvatsouakis atsouakis DURING the present time,

More information

Australian Bureau of Statistics Management of Business Providers

Australian Bureau of Statistics Management of Business Providers Purpose Austraian Bureau of Statistics Management of Business Providers 1 The principa objective of the Austraian Bureau of Statistics (ABS) in respect of business providers is to impose the owest oad

More information

Income Protection Solutions. Policy Wording

Income Protection Solutions. Policy Wording Income Protection Soutions Poicy Wording Wecome to Aviva This booket tes you a you need to know about your poicy, incuding: what to do if you need to caim what s covered, and expanations of some of the

More information

ELECTRONIC FUND TRANSFERS YOUR RIGHTS AND RESPONSIBILITIES. l l. l l. l l. l l

ELECTRONIC FUND TRANSFERS YOUR RIGHTS AND RESPONSIBILITIES. l l. l l. l l. l l ELECTRONIC FUND TRANSFERS YOUR RIGHTS AND RESPONSIBILITIES The Eectronic Fund Transfers we are capabe of handing for consumers are indicated beow some of which may not appy your account Some of these may

More information

ELECTRONIC FUND TRANSFERS YOUR RIGHTS AND RESPONSIBILITIES. l l

ELECTRONIC FUND TRANSFERS YOUR RIGHTS AND RESPONSIBILITIES. l l ELECTRONIC FUND TRANSFERS YOUR RIGHTS AND RESPONSIBILITIES The Eectronic Fund Transfers we are capabe of handing for consumers are indicated beow some of which may not appy your account Some of these may

More information

Group Income Protection. Technical Guide

Group Income Protection. Technical Guide Group Income Protection Technica Guide Aviva By choosing Aviva, part of the UK s argest insurance group, you benefit from our financia strength. Together with miions of customers wordwide you can fee certain

More information

PENALTY TAXES ON CORPORATE ACCUMULATIONS

PENALTY TAXES ON CORPORATE ACCUMULATIONS H Chapter Six H PENALTY TAXES ON CORPORATE ACCUMULATIONS INTRODUCTION AND STUDY OBJECTIVES The accumuated earnings tax and the persona hoding company tax are penaty taxes designed to prevent taxpayers

More information

INVESTMENT MANAGEMENT Client Disclosure Document

INVESTMENT MANAGEMENT Client Disclosure Document INVESTMENT MANAGEMENT Cient Discosure Document 2015 This Investment Management Cient Discosure Document provides information about the quaifications and business practices of Brown Brothers Harriman &

More information

Sprott Short-Term Bond Class

Sprott Short-Term Bond Class Sprott Short-Term Bond Class SPROTT ASSET MANAGEMENT LP INTERIM MANAGEMENT REPORT OF FUND PERFORMANCE 2012 26JUL201212454834 The interim management report of fund performance is an analysis and explanation

More information

Fixed income managers: evolution or revolution

Fixed income managers: evolution or revolution Fixed income managers: evoution or revoution Traditiona approaches to managing fixed interest funds rey on benchmarks that may not represent optima risk and return outcomes. New techniques based on separate

More information

Alto Aggressive Canada Focus Portfolio

Alto Aggressive Canada Focus Portfolio Annual Management Report of Fund Performance FOR THE PERIOD ENDED MARCH 31, 215 CAUTION REGARDING FORWARD-LOOKING STATEMENTS This report may contain forward-looking statements about the Portfolio Fund,

More information

Oracle Project Financial Planning. User's Guide Release 11.1.2.2

Oracle Project Financial Planning. User's Guide Release 11.1.2.2 Orace Project Financia Panning User's Guide Reease 11.1.2.2 Project Financia Panning User's Guide, 11.1.2.2 Copyright 2012, Orace and/or its affiiates. A rights reserved. Authors: EPM Information Deveopment

More information

READING A CREDIT REPORT

READING A CREDIT REPORT Name Date CHAPTER 6 STUDENT ACTIVITY SHEET READING A CREDIT REPORT Review the sampe credit report. Then search for a sampe credit report onine, print it off, and answer the questions beow. This activity

More information

AA Fixed Rate ISA Savings

AA Fixed Rate ISA Savings AA Fixed Rate ISA Savings For the road ahead The Financia Services Authority is the independent financia services reguator. It requires us to give you this important information to hep you to decide whether

More information

ADVANCED ACCOUNTING SOFTWARE FOR GROWING BUSINESSES

ADVANCED ACCOUNTING SOFTWARE FOR GROWING BUSINESSES ADVANCED ACCOUNTING SOFTWARE FOR GROWING BUSINESSES Product Features 1. System 2. Saes Ledger Unimited companies with password protection User security Muti-user system: 1 user comes as standard, up to

More information

Mawer Canadian Bond Fund. Interim Management Report of Fund Performance

Mawer Canadian Bond Fund. Interim Management Report of Fund Performance Interim Management Report of Fund Performance For the Period Ended June 30, 2015 This interim management report of fund performance contains financial highlights but does not contain either interim or

More information

professional indemnity insurance proposal form

professional indemnity insurance proposal form professiona indemnity insurance proposa form Important Facts Reating To This Proposa Form You shoud read the foowing advice before proceeding to compete this proposa form. Duty of Discosure Before you

More information

Annual Management Report of Fund Performance

Annual Management Report of Fund Performance CIBC Mutual Funds CIBC Family of Managed Portfolios Annual Management Report of Fund Performance December 31, 2006 CIBC Global Bond Fund This annual management report of fund performance contains financial

More information

IG AGF Canadian Diversified Growth Fund

IG AGF Canadian Diversified Growth Fund IG AGF Canadian Diversified Growth Fund Annual Management Report of Fund Performance FOR THE PERIOD ENDED MARCH 31, 215 CAUTION REGARDING FORWARD-LOOKING STATEMENTS This report may contain forward-looking

More information

Surface Transforms Plc Registered number 03769702

Surface Transforms Plc Registered number 03769702 Surface Transforms Pc Registered number 03769702 Annua Report and Financia Statements Contents for the year ending 31 March 2008 2 Highights 3 Chairman s Statement 5 Strategic Report 8 Directors Report

More information

Counsel High Yield Fixed Income

Counsel High Yield Fixed Income Counsel High Yield Fixed Income annual management report of fund performance For the year ended March 31, 15 Fund Manager Counsel Portfolio Services Inc. This Annual Management Report of Fund Performance

More information

MARQUEST MUTUAL FUNDS INC.

MARQUEST MUTUAL FUNDS INC. MARQUEST MUTUAL FUNDS INC. EXPLORER SERIES FUND SEMI- ANNUAL MANAGEMENT REPORT OF FUND PERFORMANCE Period ended June 30, 2015 SEMI - ANNUAL MANAGEMENT REPORT OF FUND PERFORMANCE 2015 MARQUEST MUTUAL FUNDS

More information

Scotia Private Canadian Corporate Bond Pool

Scotia Private Canadian Corporate Bond Pool Scotia Private Canadian Corporate Bond Pool (formerly Scotia Canadian Corporate Bond Fund) Annual Management Report of Fund Performance For the period ended December 31, 2011 This annual management report

More information

The Domestic Market for Short-term Debt Securities

The Domestic Market for Short-term Debt Securities The Domestic Market for Short-term Debt Securities Matthew Boge and Ian Wison* The Domestic Market for Short-term Debt Securities The market for short-term debt is dominated by the issuance of bank securities.

More information

ELECTRONIC FUND TRANSFERS YOUR RIGHTS AND RESPONSIBILITIES

ELECTRONIC FUND TRANSFERS YOUR RIGHTS AND RESPONSIBILITIES ELECTRONIC FUND TRANSFERS YOUR RIGHTS AND RESPONSIBILITIES The Eectronic Fund Transfers we are capabe of handing for consumers are indicated beow, some of which may not appy your account Some of these

More information

Scotia Diversified Monthly Income Fund

Scotia Diversified Monthly Income Fund Scotia Diversified Monthly Income Fund Semi-Annual Management Report of Fund Performance For the period ended, 2015 This semi-annual management report of fund performance contains financial highlights

More information

VALUE TRANSFER OF PENSION RIGHTS IN THE NETHERLANDS. June 2004 - publication no. 8A/04

VALUE TRANSFER OF PENSION RIGHTS IN THE NETHERLANDS. June 2004 - publication no. 8A/04 STICHTING VAN DE ARBEID REVISION VALUE TRANSFER OF PENSION RIGHTS IN THE NETHERLANDS June 2004 - pubication no. 8A/04 Vaue transfer of pension rights in the Netherands 1. Introduction The opportunity to

More information

ELECTRONIC FUND TRANSFERS YOUR RIGHTS AND RESPONSIBILITIES. l l. l l. l l

ELECTRONIC FUND TRANSFERS YOUR RIGHTS AND RESPONSIBILITIES. l l. l l. l l ELECTRONIC FUND TRANSFERS YOUR RIGHTS AND RESPONSIBILITIES The Eectronic Fund Transfers we are capabe of handing for consumers are indicated beow, some of which may not appy your account Some of these

More information

ELECTRONIC FUND TRANSFERS YOUR RIGHTS AND RESPONSIBILITIES

ELECTRONIC FUND TRANSFERS YOUR RIGHTS AND RESPONSIBILITIES ELECTRONIC FUND TRANSFERS YOUR RIGHTS AND RESPONSIBILITIES The Eectronic Fund Transfers we are capabe of handing for consumers are indicated beow, some of which may not appy your account Some of these

More information

ELECTRONIC FUND TRANSFERS YOUR RIGHTS AND RESPONSIBILITIES. l l

ELECTRONIC FUND TRANSFERS YOUR RIGHTS AND RESPONSIBILITIES. l l ELECTRONIC FUND TRANSFERS YOUR RIGHTS AND RESPONSIBILITIES The Eectronic Fund Transfers we are capabe of handing for consumers are indicated beow some of which may not appy your account Some of these may

More information

526218 (08/15) TD Mutual Funds Semi-Annual Management Report of Fund Performance

526218 (08/15) TD Mutual Funds Semi-Annual Management Report of Fund Performance 526218 (08/15) TD Mutual Funds for the period ended This Interim Management Report of Fund Performance contains financial highlights, but does not contain either the complete interim financial report or

More information

MOTOR FLEET. www.armadaunderwriting.com.au

MOTOR FLEET. www.armadaunderwriting.com.au I N S U R A N C E B A S I C MOTOR FLEET I N S U R A N C E B A S I C MOTOR FLEET This document is a combined product discosure statement and poicy wording. (30 June, 2012) PART A PRODUCT DISCLOSURE STATEMENT

More information

FIRST ASSET DIVERSIFIED CONVERTIBLE DEBENTURE FUND. Annual Management Report of Fund Performance for the year ended December 31, 2011

FIRST ASSET DIVERSIFIED CONVERTIBLE DEBENTURE FUND. Annual Management Report of Fund Performance for the year ended December 31, 2011 FIRST ASSET DIVERSIFIED CONVERTIBLE DEBENTURE FUND Annual Management Report of Fund Performance for the year ended December 31, 2011 Fund: First Asset Diversified Convertible Debenture Fund Securities:

More information

Welcome to Colonial Voluntary Benefits. Thank you for your interest in our Universal Life with the Accelerated Death Benefit for Long Term Care Rider.

Welcome to Colonial Voluntary Benefits. Thank you for your interest in our Universal Life with the Accelerated Death Benefit for Long Term Care Rider. Heo, Wecome to Coonia Vountary Benefits. Thank you for your interest in our Universa Life with the Acceerated Death Benefit for Long Term Care Rider. For detai pease ca 877-685-2656. Pease eave your name,

More information

526216 (08/15) TD Mutual Funds Semi-Annual Management Report of Fund Performance

526216 (08/15) TD Mutual Funds Semi-Annual Management Report of Fund Performance 526216 (08/15) TD Mutual Funds for the period ended This Interim Management Report of Fund Performance contains financial highlights, but does not contain either the complete interim financial report or

More information

Investors Mortgage and Short Term Income Fund

Investors Mortgage and Short Term Income Fund Investors Mortgage and Short Term Income Fund Annual Management Report of Fund Performance FOR THE PERIOD ENDED MARCH, CAUTION REGARDING FORWARD-LOOKING STATEMENTS This report may contain forward-looking

More information

Management Discussion of Fund Performance

Management Discussion of Fund Performance This interim management report of fund performance contains financial highlights, but does not contain either the interim financial report or annual financial statements of the investment fund. You can

More information

l l ll l l Exploding the Myths about DETC Accreditation A Primer for Students

l l ll l l Exploding the Myths about DETC Accreditation A Primer for Students Expoding the Myths about DETC Accreditation A Primer for Students Distance Education and Training Counci Expoding the Myths about DETC Accreditation: A Primer for Students Prospective distance education

More information

Internal Control. Guidance for Directors on the Combined Code

Internal Control. Guidance for Directors on the Combined Code Interna Contro Guidance for Directors on the Combined Code ISBN 1 84152 010 1 Pubished by The Institute of Chartered Accountants in Engand & Waes Chartered Accountants Ha PO Box 433 Moorgate Pace London

More information

ELECTRONIC FUND TRANSFERS. l l l. l l. l l l. l l l

ELECTRONIC FUND TRANSFERS. l l l. l l. l l l. l l l Program Organization = Number "1060" = Type "123342" = "ETM2LAZCD" For = "502859" "TCCUS" "" Name "WK Number = Name "First "1001" = "1" Eectronic = "1001" = Financia "Jane Funds Doe" Northwest Xfer PG1

More information

MS INTERNATIONAL plc. Annual Report 2013

MS INTERNATIONAL plc. Annual Report 2013 MS INTERNATIONAL pc Annua Report 2013 Contents The year in brief 2 Chairman s Statement 3 Directors and advisers 5 Report of the directors 6 Statement of directors responsibiities 10 Report of the auditors

More information

Life Insurance. Customer Information Brochure

Life Insurance. Customer Information Brochure Customer Information Brochure Life Insurance Asteron Life Limited ABN 64 001 698 228 465 Victoria Avenue Chatswood New South Waes 2067 Issued 1 Juy 2003 Expires 10 March 2004 Issue No 1 You shoud read

More information

ELECTRONIC FUND TRANSFERS YOUR RIGHTS AND RESPONSIBILITIES. l l. l l

ELECTRONIC FUND TRANSFERS YOUR RIGHTS AND RESPONSIBILITIES. l l. l l ELECTRONIC FUND TRANSFERS YOUR RIGHTS AND RESPONSIBILITIES The Eectronic Fund Transfers we are capabe of handing for consumers are indicated beow some of which may not appy your account Some of these may

More information

INTERIM MANAGEMENT REPORT OF FUND PERFORMANCE

INTERIM MANAGEMENT REPORT OF FUND PERFORMANCE GUARDIAN CAPITAL LP INTERIM MANAGEMENT REPORT OF FUND PERFORMANCE Guardian High Yield Bond Fund June 30, 2015 This interim management report of fund performance contains financial highlights, but does

More information

Matco Small Cap Fund*

Matco Small Cap Fund* * INTERIM MANAGEMENT REPORT OF FUND PERFORMANCE * Class of Shares of Matco Funds Corp. TABLE OF CONTENTS MANAGEMENT DISCUSSION OF FUND PERFORMANCE... 3 INVESTMENT OBJECTIVE AND STRATEGIES... 3 RISK...

More information

ELECTRONIC FUND TRANSFERS YOUR RIGHTS AND RESPONSIBILITIES. l l l. l l

ELECTRONIC FUND TRANSFERS YOUR RIGHTS AND RESPONSIBILITIES. l l l. l l ELECTRONIC FUND TRANSFERS YOUR RIGHTS AND RESPONSIBILITIES The Eectronic Fund Transfers we are capabe of handing for consumers are indicated beow, some of which may not appy your account Some of these

More information

Pinnacle Global Equity Fund

Pinnacle Global Equity Fund AM 530 E Pinnacle Global Equity Fund Management Report of Fund Performance (as at December 31, 2010) This annual management report of fund performance contains financial highlights but does not contain

More information

Sprott Diversified Yield Fund

Sprott Diversified Yield Fund Sprott Diversified Yield Fund SPROTT ASSET MANAGEMENT LP ANNUAL MANAGEMENT REPORT OF FUND PERFORMANCE 2013 26JUL201212454834 The annual management report of fund performance is an analysis and explanation

More information

Order-to-Cash Processes

Order-to-Cash Processes TMI170 ING info pat 2:Info pat.qxt 01/12/2008 09:25 Page 1 Section Two: Order-to-Cash Processes Gregory Cronie, Head Saes, Payments and Cash Management, ING O rder-to-cash and purchase-topay processes

More information

Example of Credit Card Agreement for FIA Card Services Platinum Plus and Preferred MasterCard and Visa accounts

Example of Credit Card Agreement for FIA Card Services Platinum Plus and Preferred MasterCard and Visa accounts Exampe of Credit Card Agreement for FIA Card Services Patinum Pus and Preferred MasterCard and Visa accounts This information is accurate as of June 30, 2014. This credit card program is issued and administered

More information

GAO United States B-279265. February 27, 1998. Mr. Van Zeck Acting Commissioner Bureau of the Public Debt

GAO United States B-279265. February 27, 1998. Mr. Van Zeck Acting Commissioner Bureau of the Public Debt GAO United States Genera Accounting Offxe Washington, D.C. 20548 Accounting Management and Information Division B-279265 February 27, 1998 Mr. Van Zeck Acting Commissioner Bureau of the Pubic Debt Subject:

More information

Specification of fibre raw material. For the documentation of fibre raw material:

Specification of fibre raw material. For the documentation of fibre raw material: Appendix 1A Specification of fibre raw materia Suppier: Product: Manufacturer/suppier: For the documentation of fibre raw materia: Type of wood/pant and geographica origin (country/state and region/ province).

More information

Managing money and making a profit

Managing money and making a profit Managing money and making a profit For your information How to get the most from today s workshop Ask questions Participate Worksheets Action Pan Today s objectives To hep you gain a greater understanding

More information

Benefits That Count. Colonial Life is the proud sponsor of SHRM s Annual Employee Benefits Survey. coloniallife.com

Benefits That Count. Colonial Life is the proud sponsor of SHRM s Annual Employee Benefits Survey. coloniallife.com Benefits That Count Coonia Life is the proud sponsor of SHRM s Annua Empoyee Benefits Survey cooniaife.com 1 Dear Empoyer: Randa C. Horn President & CEO Coonia Life & Accident Insurance Company 1200 Coonia

More information

Interim Management Report on Fund Performance

Interim Management Report on Fund Performance This interim management report of fund performance of (the Company ) contains financial highlights but does not contain the complete condensed interim financial statements of the Company. This report should

More information

Notes and Brief Reports

Notes and Brief Reports Notes and Brief Reports The Retirement Equity Act of 1984: A Review* Last summer, Congress passed and on August 23, 1984, President Reagan signed into aw the Retirement Equity Act (REA) of 1984. This major

More information

Alliance Capital Mutual Fund

Alliance Capital Mutual Fund Key Information Memorandum & Common Appication Form DEBT SCHEMES Aiance Monthy Income Not an assured return scheme Aiance Income Fund Aiance Government Securities Fund Aiance Cash Manager EQUITY SCHEMES

More information