Standard Life Investments

UK reporting fund status information - 2011

Certain share classes of the Standard Life Investments Global SICAV have elected to be ‘Reporting Funds’ for UK tax purposes.

The following table shows the share classes which have Reportable Income for the purposes of the UK reporting fund regime in respect of the financial year ending 31 December 2011.

The amount of income treated as received by a UK investor will be any distributions plus any “Amount of reportable income per unit in excess of distributions” (“the excess”) set out below multiplied by the number of shares the investor held at 31 December 2011. Investors should consider whether they need to include this income in their tax return for the relevant year.

For UK tax purposes, UK investors will be treated as receiving the excess on the “Fund distribution date” set out below.

Investors should consult their tax advisor if there is any doubt as to whether, and how, this information is to be included on their tax return.

Please note that due to due to calculation errors, some of the Reported Income values originally published were incorrect. The following table contains the updated values where applicable, (these have been highlighted in bold for ease of use.)

UK reporting fund status information
ISIN Share class name Currency Revised reported income per unit in excess of distributions Distributions paid in respect of period on 10 January 2012 Does the share class remain a reporting fund? Fund distribution date per reg 94(4) of SI 2009/3001 Does the share class invest more than 60% of its assets in interest bearing instruments?
LU0343750039 China Equities Fund Class A (GBP) Acc USD 0.0301 0.0000 Yes 30/06/2012 No
LU0213068272 China Equities Fund Class A (USD) Acc* USD 0.1298 0.0000 Yes 30/06/2012 No
LU0213069320 China Equities Fund Class D (USD) Acc* USD 0.4689 0.0000 Yes 30/06/2012 No
LU0213072464 China Equities Fund Class Z (USD) Acc USD 0.8988 0.0000 Yes 30/06/2012 No
LU0277136965 European Corporate Bond Fund Class A (EUR) Dis* EUR 0.0181 0.3393 Yes 30/06/2012 Yes
LU0455263052 European Corporate Bond Fund Class D (EUR) Dis EUR 0.0493 0.3707 Yes 30/06/2012 Yes
LU0277138821 European Corporate Bond Fund Class Z (EUR) Dis EUR 0.0630 0.4096 Yes 30/06/2012 Yes
LU0137279880 European Equities Fund Class A (EUR) Acc* EUR 0.0139 0.0000 Yes 30/06/2012 No
LU0137280037 European Equities Fund Class D (EUR) Acc EUR 0.0845 0.0000 Yes 30/06/2012 No
LU0245108674 European Equities Fund Class Z (EUR) Acc* EUR 0.2418 0.0000 Yes 30/06/2012 No
LU0343755343 European Equity Unconstrained Fund Class A (EUR) Acc EUR 0.0000 0.0000 Yes 30/06/2012 No
LU0343755772 European Equity Unconstrained Fund Class A (GBP) Acc EUR 0.0000 0.0000 Yes 30/06/2012 No
LU0343755939 European Equity Unconstrained Fund Class D (EUR) Acc EUR 0.0000 0.0000 Yes 30/06/2012 No
LU0343756150 European Equity Unconstrained Fund Class D (GBP) Acc EUR 0.1300 0.0000 Yes 30/06/2012 No
LU0343756317 European Equity Unconstrained Fund Class Z (EUR) Acc EUR 0.1692 0.0000 Yes 30/06/2012 No
LU0306632414 European Smaller Companies Fund Class A (EUR) Acc* EUR 0.0000 0.0000 Yes 30/06/2012 No
LU0306632687 European Smaller Companies Fund Class D (EUR) Acc* EUR 0.0358 0.0000 Yes 30/06/2012 No
LU0343751862 European Smaller Companies Fund Class D (GBP) Acc* EUR 0.0479 0.0000 Yes 30/06/2012 No
LU0306633651 European Smaller Companies Fund Class Z (EUR) Acc* EUR 0.1421 0.0000 Yes 30/06/2012 No
LU0548153104 Global Absolute Return Strategies Fund Class A (EUR) Acc EUR 0.1692 0.0000 Yes 30/06/2012 Yes
LU0548153443 Global Absolute Return Strategies Fund Class A (EUR) Dis* EUR 0.0473 0.1130 Yes 30/06/2012 Yes
LU0621233898 Global Absolute Return Strategies Fund Class A Retail Hedged (GBP) Acc* EUR 0.0790 0.0000 Yes 30/06/2012 Yes
LU0548153799 Global Absolute Return Strategies Fund Class D (EUR) Acc EUR 0.2676 0.0000 Yes 30/06/2012 Yes
LU0548153955 Global Absolute Return Strategies Fund Class D (EUR) Dis EUR 0.0737 0.1848 Yes 30/06/2012 Yes
LU0621233971 Global Absolute Return Strategies Fund Class D Institutional Hedged (GBP) Acc EUR 0.0992 0.0000 Yes 30/06/2012 Yes
LU0548154250 Global Absolute Return Strategies Fund Class Z (EUR) Acc EUR 0.3801 0.0000 Yes 30/06/2012 Yes
LU0137296389 Global Bond Fund Class A (USD) Acc* USD 0.1892 0.0000 Yes 30/06/2012 Yes
LU0137297866 Global Bond Fund Class D (USD) Acc* USD 144.2757 0.0000 Yes 30/06/2012 Yes
LU0245108161 Global Bond Fund Class Z (USD) Acc* USD 0.2389 0.0000 Yes 30/06/2012 Yes
LU0409055612 Global Equities Fund Class A (EUR) Acc USD 0.0100 0.0000 Yes 30/06/2012 No
LU0414319540 Global Equities Fund Class A (GBP) Acc USD 0.0000 0.0000 Yes 30/06/2012 No
LU0152742630 Global Equities Fund Class A (USD) Acc* USD 0.0031 0.0000 Yes 30/06/2012 No
LU0409055703 Global Equities Fund Class D (EUR) Acc USD 0.1600 0.0000 Yes 30/06/2012 No
LU0414320472 Global Equities Fund Class D (GBP) Acc USD 0.1700 0.0000 Yes 30/06/2012 No
LU0152742713 Global Equities Fund Class D (USD) Acc USD 0.1761 0.0000 Yes 30/06/2012 No
LU0245108088 Global Equities Fund Class Z (USD) Acc* USD 0.1360 0.0000 Yes 30/06/2012 No
LU0343753306 Global Equity Unconstrained Fund Class A (USD) Acc USD 0.0000 0.0000 Yes 30/06/2012 No
LU0343753728 Global Equity Unconstrained Fund Class D (USD) Acc USD 0.0000 0.0000 Yes 30/06/2012 No
LU0343754536 Global Equity Unconstrained Fund Class Z (USD) Acc USD 0.0000 0.0000 Yes 30/06/2012 No
LU0306632174 Indian Equities Fund Class A (USD) Acc USD 0.0000 0.0000 Yes 30/06/2012 No
LU0306632331 Indian Equities Fund Class D (USD) Acc USD 0.0000 0.0000 Yes 30/06/2012 No
LU0306633495 Indian Equities Fund Class Z (USD) Acc USD 0.0000 0.0000 Yes 30/06/2012 No
LU0137276944 US Equities Fund Class A (USD) Acc* USD 0.0000 0.0000 Yes 30/06/2012 No
LU0137277751 US Equities Fund Class D (USD) Acc USD 0.0149 0.0000 Yes 30/06/2012 No
LU0245107437 US Equities Fund Class Z (USD) Acc USD 0.1209 0.0000 Yes 30/06/2012 No

 

* The excess reported income per unit for these share classes has been amended as of September 2013 and supersede any excess reported income per unit previously reported.