TARGET ASIA FUND (LUXEMBOURG) October 2010



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TARGET ASIA FUND (LUXEMBOURG) October 2010

Disclaimer This document is for information purposes only. The distribution of the fund s prospectus and the offering of shares may be restricted in certain jurisdictions. Persons into whose possession this document comes, are required to inform themselves of and observe such restrictions. This does not constitute an offer or solicitation by anyone in any jurisdiction in which such offer is not authorized or to any person to whom it is unlawful to make such offer or solicitation. It is the responsibility of potential subscribers of the fund to inform themselves as to the legal requirements, possible tax consequences, and any foreign exchange restrictions or exchange control requirements which they might encounter under the laws of the countries of their citizenship, residence, incorporation or domicile and which might be relevant to the subscription, holding, or redemption of the fund. Whilst given in good faith, neither we nor any officer, employee, or agent of ours shall be liable for loss or damage, whether direct or indirect which may be suffered by using or relying on the research, information, opinion, recommendation contained herein or any prior or subsequent written or verbal presentation. This document is provided solely for the information of professional advisers only who are expected to make their own investment decisions without undue reliance on this document. Past performance is not an indication of future performance. 2

The Investment Manager Degroof Gestion Institutionelle Luxembourg Banque Degroof Luxembourg will act as the Custodian, Administrator, Domiciliary Agent, Paying Agent, Listing Agent, Registrar and Transfer Agent for the Fund Founded in 1871, Banque Degroof is the largest private bank in Belgium Headquartered in Brussels, the bank is active in Belgium, Luxembourg, Switzerland, Spain, France and the Netherlands 3

The Investment Adviser Scherrer and Partner Investment Management AG Appointed by Degroof Gestion Institutionelle as its Investment Adviser Scherrer & Partner Investment Management AG and its group have approx. US$250 million under management/advisory Regulated by the Swiss Association of Asset Managers (SAAM) Is a long only fund manager specialised in value investing. Invested in Asia for more than 20 years and a track record of more than 10 years. Independent and highly motivated asset management team High level of transparency in the management of the Fund s portfolio 4

Company History & Structure Established in June 1994, based in Zurich. Current staff strength : 3 investment professionals and 2 administrative support staff Co Founded by Mr.George Scherrer, a former Head of Investment Committee at Credit Suisse, Zurich, and by Mr.Christian Diem, a former Portfolio Manager at Credit Suisse, Zurich. Co Managed by Mr.George Scherrer and Mr.Christian Diem A management owned company : Mr.George Scherrer 65% Mr.Christian Diem 35% 5

Senior Management Biography Mr. George Scherrer, Director & Co Fund Manager Combination of over 33 years of commercial, banking and investment experience Credit Suisse, Zurich from 1983 to 1994 1987 Portfolio manager at Credit Suisse, Zurich 1989 Head of the private banking division at Unterstrasse branch of Credit Suisse 1991 Head of Investment Committee at Credit Suisse, Zurich Mr. Christian Diem, Director & Co Fund Manager Combination of over 25 years of banking and investment experience. Formerly a Portfolio Manager at Credit Suisse in conjunction with Mr.Scherrer Started his banking career in 1985 with Cantonalbank Zurich Federally Certified Financial Analyst and Portfolio Manager (EFFAS/AZEC) since 1994. Mr. Markus Muller, Director (since August 2000) Started his banking career with Credit Suisse since 1974 1982 in charge of securities and administration for an international commodities trading department at Shearson/American Express Geneva. Held senior positions at Nomura Bank Switzerland, Nomura Tokyo and Cresvale Switzerland, the latter specialised in Asian stocks and warrants Formerly a Director & Manager of an international convertible bond fund at Jefferies 6

An Outstanding Proven Track Record Track record of the Investment Adviser (*) and MSCI ACFE Ex Japan (P) net of all fees (US$) since January 2000 370 350 330 310 290 270 250 230 210 19 0 170 150 13 0 110 90 70 50 30 10 Apr- 00 Au g- 00 Dec- 00 Apr- 01 Scherrer & Partner MSCI ACFE(F)EX JAPAN Au g- 01 Dec- 01 Apr- 02 Au g- 02 Dec- 02 Apr- 03 Au g- 03 Dec- 03 Apr- 04 Au g- 04 Dec- 04 Apr- 05 Au g- 05 Dec- 05 Apr- 06 Au g- 06 Dec- 06 Apr- 07 Au g- 07 Dec- 07 Apr- 08 Au g- 08 Dec- 08 Apr- 09 Au g- 09 Dec- 09 Apr- 10 Au g- 10 (*) Performance combining track record of Scherrer & Partner Investment Management s Global Undervalued Investments fund (about 80% invested in Asia on average) from January 2000 to September 2010 & the from October 2010. Global Undervalued Investments performance is based on 1.25% management fees and 10% performance fees Cumulative Return from January 2000 to October 2010: Scherrer & Partner +237.72% Vs. Target (*) +178.41 Vs. MSCI ACFE Ex Japan (P) +81.85% 7

An Outstanding Proven Track Record Calendar year performance of the Investment Adviser (*) and MSCI ACFE Ex Japan (Price) from January 2000 to 27 th October, 2010 net of all fees (US$)(*) The Investment Adviser MSCI ACFE Ex Japan (P) Over/(Under) Performance 2000 11.08% 37.88% 26.80% 2001 4.10% 4.19% 8.29% 2002 0.09% 11.05% 10.96% 2003 48.37% 40.77% 7.60% 2004 22.13% 14.23% 7.90% 2005 25.31% 17.86% 7.45% 2006 27.79% 28.47% 0.68% 2007 30.68% 33.38% 2.70% 2008 56.20% 51.96% 4.24% 2009 72.90% 65.01% 7.89% 2010 (Oct) 27.14% 11.95% 15.19% (*) Performance combining track record of Scherrer & Partner Investment Management s Global Undervalued Investments fund (about 80% invested in Asia on average) from January 2000 to September 2010 & the from October 2010. Global Undervalued Investments performance is based on 1.25% management fees and 10% performance fees The team has weathered the Asian Crisis, the Technology Boom/Bust Cycle, the September 11 terrorist attack, the War on Iraq, SARS & 2008 Financial Crisis. 8

An Outstanding Proven Track Record Monthly performance comparison of the Investment Adviser (*) and MSCI ACFE ex Japan (Price) index Monthly Performance Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Year 2010 2.44% 2.99% 8.58% 2.50% 8.66% 2.53% 6.59% 2.13% 8.25% 3.02% 27.15% 2010 MSCI 6.22% 0.27% 6.90% 1.86% 8.89% 1.18% 6.01% 1.40% 10.42% 2.88% 11.95% 2009 5.34% 4.49% 5.98% 12.62% 21.58% 1.53% 13.42% 0.02% 9.34% 0.23% 4.74% 2.79% 72.90% 2009 MSCI 5.96% 6.21% 13.84% 16.19% 13.40% 0.48% 13.13% 3.78% 8.34% 0.15% 1.95% 4.39% 65.01% 2008 11.63% 5.13% 5.40% 2.72% 0.86% 7.76% 5.24% 7.70% 13.96% 30.67% 7.45% 8.01% 56.20% 2008 MSCI 13.94% 6.77% 5.39% 7.57% 2.78% 11.24% 2.22% 7.82% 16.62% 23.71% 5.63% 10.01% 51.96% 2007 1.92% 2.88% 3.57% 3.99% 7.53% 5.91% 5.44% 8.17% 6.10% 5.86% 6.44% 0.15% 30.68% 2007 MSCI 1.76% 0.74% 1.96% 3.42% 5.26% 5.27% 6.98% 1.41% 11.46% 9.94% 9.42% 1.46% 33.38% 2006 10.86% 1.29% 3.16% 7.57% 9.00% 1.07% 0.41% 1.65% 1.82% 2.86% 6.13% 1.25% 27.79% 2006 MSCI 6.98% 0.37% 0.92% 6.96% 7.12% 0.83% 0.23% 2.46% 2.76% 2.55% 7.86% 4.32% 28.47% 2005 2.78% 6.35% 3.87% 3.00% 1.06% 0.43% 4.86% 0.74% 7.19% 2.95% 4.51% 5.47% 25.31% 2005 MSCI 0.58% 5.59% 4.88% 1.27% 1.90% 2.06% 6.12% 3.64% 4.80% 6.32% 7.03% 5.75% 17.86% 2004 2.49% 2.70% 0.57% 4.05% 4.27% 1.32% 1.60% 1.92% 7.76% 2.37% 9.66% 2.17% 22.13% 2004 MSCI 6.46% 3.59% 2.26% 6.06% 2.75% 1.14% 2.99% 4.88% 3.23% 0.36% 8.48% 2.62% 14.23% 2003 1.18% 1.61% 4.74% 4.72% 9.61% 4.25% 2.66% 8.44% 2.40% 4.24% 2.92% 6.91% 48.37% 2003 MSCI 1.18% 4.91% 4.79% 3.17% 8.16% 5.64% 8.34% 7.06% 0.24% 8.40% 1.60% 5.13% 40.77% 2002 1.79% 3.79% 5.52% 0.40% 3.29% 3.56% 5.43% 0.42% 5.55% 0.57% 3.20% 2.64% 0.09% 2002 MSCI 4.03% 0.16% 7.07% 1.18% 2.29% 5.51% 3.86% 2.38% 11.54% 5.31% 4.91% 6.93% 11.05% 2001 5.26% 0.03% 9.02% 7.11% 2.63% 1.22% 1.21% 1.37% 10.91% 4.66% 6.30% 1.18% 4.10% 2001 MSCI 13.38% 4.90% 10.95% 0.15% 0.98% 2.27% 3.99% 1.80% 16.04% 5.00% 13.62% 9.03% 4.19% 2000 0.32% 0.63% 2.05% 4.27% 3.17% 3.14% 2.38% 1.51% 2.92% 2.24% 5.83% 1.94% 11.08% 2000 MSCI -2.28% -5.37% 4.48% -8.26% -8.26% 4.52% -3.72% -1.35% -11.68% -7.92% -5.10% -0.29% -37.88% (*) Performance combining track record of Scherrer & Partner Investment Management s Global Undervalued Investments fund (about 80% invested in Asia on average) from January 2000 to September 2010 & the from October 2010. Global Undervalued Investments performance is based on 1.25% management fees and 10% performance fees 9

An Outstanding Proven Track Record Statistical Analysis Risk Table (*) The Investment MSCI AC Far East Free MSCI AC World Index Adviser Ex Japan (Price) Free Annualized return 1Yr 36.88% 19.28% 10.44% Annualized return 3Yr 3.46% 7.45% 9.97% Annualized return 5Yr 12.18% 11.49% 1.31% Annualized return since Jan 2000 11.68% 3.90% 2.44% Maximum drawdown since Jan 2000 63.00% 63.77% 61.93% Annualized standard deviation 1Yr 16.20% 18.60% 19.26% Annualized standard deviation 3Yr 31.82% 31.52% 24.34% Annualized standard deviation 5Yr 26.93% 26.68% 19.74% Annualized standard deviation since Jan 2000 21.04% 25.53% 17.91% Sharpe ratio 1Yr 1.94 0.95 0.52 Sharpe ratio 3Yr 0.00 0.14 0.37 Sharpe ratio 5Yr 0.51 0.48 0.08 Sharpe ratio since Sept 1996 0.57 0.23 0.12 (*) Performance combining track record of Scherrer & Partner Investment Management s Global Undervalued Investments fund (about 80% invested in Asia on average) from January 2000 to September 2010 & the from October 2010. Global Undervalued Investments performance is based on 1.25% management fees and 10% performance fees 10

Investment Approach & Style Investment Approach Bottom up; Portfolio built on stock by stock selection basis Comparison with valuations in the country and its sector peers Investment Style Value first investment style Active portfolio management Flexibility to invest in small caps and special situations 11

Stock Selection Valuations Stocks which have a high net asset value in relation to their share prices (P/BV) Size of recurrent earnings Return on equity and price/earnings ratio Dividend yield Business Barriers to entry and competition Is the company growing and gaining market share Profit margin of the business Sector outlook Risky high tech or defensive food sector 12

Stock Selection Financials Company s ability to create value and increase shareholder equity or book value per share annually Quantity of debt and the debt/equity ratio Avoid unpredictable and volatile earnings Management Remuneration of top management Is there dilution through stock options Reputation of management Dividend policy Tax Tax situation Any withholding taxes 13

Portfolio Profile Non index weighting (tracking error may be high) No Leverage Portfolio Small to mid cap bias Diversified about 70 80 stocks Typically not more than 5% in one company Usually less than 5% cash Favours infrastructure, civil engineering, water & healthcare sectors Banks & technology have average weightings 14

Example of Stocks Doosan Corp (DC) (South Korea) 15

Example of Stocks Comparison of Valuation Parameters for 2010 DC Preferred Siemens Honeywell Price to Book Value 0.67 2.41 3.67 Price to NAV 0.20 Price to Earnings Ratio 4.58 12.50 17.03 Price to Cashflow Ratio 7.06 11.07 9.66 Dividend Yield 6.59% 2.15% 2.83% Return on Equity 11.10% 8.58% 26.86% Net Debt to Equity 13.70% 73.70% 21.71% Stake of 40% in Doosan Heavy is more then Doosan s market cap. 16

Example of Stocks Nagacorp (NC) (Hong Kong / Cambodia) 17

Example of Stocks Comparison of Valuation Parameters for 2010 Nagacorp SJM Holdings LasVegas Sands Price to Book Value 1.09 4.05 3.65 Price to Earnings Ratio 7.54 12.70 43.71 Price to Cashflow Ratio 9.41 11.10 Negative Price to Operating Cashflow 5.15 Dividend Yield 7.02% 3.93% 0.00% Return on Equity 13.89% 33.90% 26.86% Net Debt to Equity Net Cash Net Cash 21.71% 18

Example of Stocks Golden Meditech (GM) (Hong Kong / China) 19

Example of Stocks Comparison of Valuation Parameters for 2010 Golden Meditech Zimmer Synthes Price to Book Value 0.70 1.72 2.47 Price to Earnings Ratio 10.80 11.47 15.38 Price to Cashflow Ratio 9.64 15.63 13.25 Dividend Yield 0.00% 0.00% 1.10% Return on Equity 6.60% 12.71% 15.75% Net Debt to Equity Net Cash 19.72% 0.06% GM holds 50% stake in China Cord Blood Corp (US listed), value about HKD 1 087 mio. or 45% of GM s market cap 20

Why Invest in Asia? Demographic factors Over 3 billion people (half of the world's population) live in Asia. Half of Asians are under the age of 25 years. 500 million people belong to the middle class with purchasing power like the middle class in Europe or USA. Largely unsaturated markets for consumer goods. Educational level is high in Northeast Asia, in Southeast Asia it has to improve. Governments in the western world will have in the coming years huge problems with social security (health care, social help and government pensions). 21

Why Invest in Asia? Economic factors Government debt in relation to GDP is lower in Asia than in the western world. 22

Why Invest in Asia? Economic factors Government deficit and unemployment in the western world, growth in Asia Annual GDP (Bln US$) GDP YoY% Surplus/Def. Jobless Rate United States 14,256 3.00% 9.10% 9.60% Eurozone 12,455 1.90% 6.30% 10.00% Germany 3,346 3.70% 3.30% 7.60% United Kingdom 2,174 1.70% 11.50% 7.80% France 2,649 1.70% 7.50% 9.70% Italy 2,113 1.10% 5.30% 8.40% Spain 1,460 0.10% 11.20% 20.10% China 4,909 10.30% 0.37% 4.20% Taiwan 355 12.53% 1.71% 5.20% South Korea 832 7.20% n/a 3.70% Indonesia 540 6.17% 1.11% 7.40% India 1,296 8.80% 7.52% n/a Thailand 263 9.10% 0.50% 1.20% Hong Kong 215 6.50% n/a 4.30% Malaysia 191 8.90% 4.05% 3.40% Singapore 182 18.80% 8.12% 2.30% Philippines 160 7.90% 1.25% 8.00% Source: Bloomberg 23

Why Invest in Asia? Economic factors Much lower tax rates in Asia (sometimes no withholding tax on dividends) Only rudimentary social security system social protection through family network individual pension plans high savings rate of about 30% (EU 10% 20%) Attractive economic policy framework to promote foreign direct investments. 24

Terms Fund Structure: Open ended fund, SICAV incorporated in Luxembourg with UCITs part II status Promoter: Banque Degroof Luxembourg Investment Manager: Degroof Gestion Institutionelle Luxembourg Investment Adviser: Scherrer & Partner Investment Management AG (From 16 th September 2010) Custodian: Banque Degroof Luxembourg Administrator: Banque Degroof Luxembourg Sole Distributor: Canterbury Capital International Ltd. Processing Agent: Target Funds (Asia) Ltd. Auditors: PricewaterhouseCoopers Listing: Listed on the Luxembourg Stock Exchange Dealing: Weekly every Tuesday before 5pm (Lux time) Valuations: Weekly every Wednesday Front End Load: Up to 5% Management Fee: 1.5% per annum Performance Fee: 20% Early Redemption Fee: 1.5% if redeemed within the first year of subscription, charged in favour of the Fund Availability: Private Placement 25

Contact Details For enquiries, please contact: Canterbury Capital International Tel: (852) 2915 3063 Fax: (852) 2525 6268 Email: enquiry@canterbury capital.com 26