Standard Life Investments

UK reporting fund status information - 2012

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 2012. For 2011 figures, please click here.

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 2012. 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.

UK reporting fund status information
ISIN Share class name Currency Amount of reportable 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?
LU0548156891 Absolute Return Global Bond Strategies Fund - Class A (GBP) Accumulation GBP 0.0356 0.0000 Yes 30/06/2013 Yes
LU0548158830 Absolute Return Global Bond Strategies Fund - Class D (GBP) Accumulation GBP 0.0990 0.0000 Yes 30/06/2013 Yes
LU0343750039 China Equities Fund - Class A Unhedged (GBP) Accumulation USD 0.0621 0.0000 Yes 30/06/2013 No
LU0213068272 China Equities Fund - Class A (USD) Accumulation USD 0.1322 0.0000 Yes 30/06/2013 No
LU0343750385 China Equities Fund - Class D Unhedged (GBP) Accumulation USD 0.2000 0.0000 Yes 30/06/2013 No
LU0213069320 China Equities Fund - Class D (USD) Accumulation USD 0.5008 0.0000 Yes 30/06/2013 No
LU0213072464 China Equities Fund - Class Z (USD) Accumulation USD 0.8530 0.0000 Yes 30/06/2013 No
LU0277136965 European Corporate Bond Fund - Class A (EUR) Distribution EUR 0.0161 0.3055 Yes 30/06/2013 Yes
LU0741089899 European Corporate Bond Fund - Class A Hedged (GBP) Accumulation EUR 0.3230 0.0000 Yes 30/06/2013 Yes
LU0455263052 European Corporate Bond Fund - Class D (EUR) Distribution EUR 0.0181 0.3434 Yes 30/06/2013 Yes
LU0548165967 European Corporate Bond Fund - Class D Unhedged (USD) Accumulation EUR 0.2665 0.0000 Yes 30/06/2013 Yes
LU0741090046 European Corporate Bond Fund - Class D Hedged (GBP) Accumulation EUR 0.3782 0.0000 Yes 30/06/2013 Yes
LU0277138821 European Corporate Bond Fund - Class Z (EUR) Distribution EUR 0.0203 0.3844 Yes 30/06/2013 Yes
LU0137279880 European Equities Fund - Class A (EUR) Accumulation EUR 0.0318 0.0000 Yes 30/06/2013 No
LU0137280037 European Equities Fund - Class D (EUR) Accumulation EUR 0.1005 0.0000 Yes 30/06/2013 No
LU0245108674 European Equities Fund - Class Z (EUR) Accumulation EUR 0.3065 0.0000 Yes 30/06/2013 No
LU0343755343 European Equity Unconstrained Fund - Class A (EUR) Accumulation EUR 0.1429 0.0000 Yes 30/06/2013 No
LU0343755772 European Equity Unconstrained Fund - Class A Unhedged (GBP) Accumulation EUR 0.0696 0.0000 Yes 30/06/2013 No
LU0343755939 European Equity Unconstrained Fund - Class D (EUR) Accumulation EUR 0.1470 0.0000 Yes 30/06/2013 No
LU0343756150 European Equity Unconstrained Fund - Class D Unhedged (GBP) Accumulation EUR 0.2400 0.0000 Yes 30/06/2013 No
LU0343756317 European Equity Unconstrained Fund - Class Z (EUR) Accumulation EUR 0.2397 0.0000 Yes 30/06/2013 No
LU0306632414 European Smaller Companies Fund - Class A (EUR) Accumulation EUR 0.0486 0.0000 Yes 30/06/2013 No
LU0343751516 European Smaller Companies Fund - Class A Unhedged (GBP) Accumulation EUR 0.0380 0.0000 Yes 30/06/2013 No
LU0306632687 European Smaller Companies Fund - Class D (EUR) Accumulation EUR 0.1518 0.0000 Yes 30/06/2013 No
LU0343751862 European Smaller Companies Fund - Class D Unhedged (GBP) Accumulation EUR 0.1974 0.0000 Yes 30/06/2013 No
LU0306633651 European Smaller Companies Fund - Class Z (EUR) Accumulation EUR 0.2715 0.0000 Yes 30/06/2013 No
LU0548153104 Global Absolute Return Strategies Fund - Class A (EUR) Accumulation EUR 0.0464 0.0000 Yes 30/06/2013 Yes
LU0548153443 Global Absolute Return Strategies Fund - Class A (EUR) Distribution EUR 0.0361 0.0195 Yes 30/06/2013 Yes
LU0548154680 Global Absolute Return Strategies Fund - Class A Hedged (USD) Accumulation EUR 0.0351 0.0000 Yes 30/06/2013 Yes
LU0621233898 Global Absolute Return Strategies Fund - Class A Hedged (GBP) Accumulation EUR 0.0555 0.0000 Yes 30/06/2013 Yes
LU0548153799 Global Absolute Return Strategies Fund - Class D (EUR) Accumulation EUR 0.1418 0.0000 Yes 30/06/2013 Yes
LU0548153955 Global Absolute Return Strategies Fund - Class D (EUR) Distribution EUR 0.0216 0.1015 Yes 30/06/2013 Yes
LU0548154847 Global Absolute Return Strategies Fund - Class D Hedged (USD) Accumulation EUR 0.1127 0.0000 Yes 30/06/2013 Yes
LU0621233971 Global Absolute Return Strategies Fund - Class D Hedged (GBP) Accumulation EUR 0.1693 0.0000 Yes 30/06/2013 Yes
LU0548154250 Global Absolute Return Strategies Fund - Class Z (EUR) Accumulation EUR 0.2488 0.0000 Yes 30/06/2013 Yes
LU0455261940 Global Bond Fund - Class A Unhedged (GBP) Accumulation USD 0.1343 0.0000 Yes 30/06/2013 Yes
LU0137296389 Global Bond Fund - Class A (USD) Accumulation USD 0.1361 0.0000 Yes 30/06/2013 Yes
LU0455262161 Global Bond Fund - Class D Unhedged (GBP) Accumulation USD 0.2400 0.0000 Yes 30/06/2013 Yes
LU0137297866 Global Bond Fund - Class D (USD) Accumulation USD 0.2400 0.0000 Yes 30/06/2013 Yes
LU0245108161 Global Bond Fund - Class Z (USD) Accumulation USD 0.2114 0.0000 Yes 30/06/2013 Yes
LU0636598350 Global Corporate Bond Fund - Class A Hedged (GBP) Accumulation USD 0.4300 0.0000 Yes 30/06/2013 Yes
LU0636598517 Global Corporate Bond Fund - Class D Hedged (GBP) Accumulation USD 0.5400 0.0000 Yes 30/06/2013 Yes
LU0409055612 Global Equities Fund - Class A Unhedged (EUR) Accumulation USD 0.0530 0.0000 Yes 30/06/2013 No
LU0414319540 Global Equities Fund - Class A Unhedged (GBP) Accumulation USD 0.0700 0.0000 Yes 30/06/2013 No
LU0152742630 Global Equities Fund - Class A (USD) Accumulation USD 0.0514 0.0000 Yes 30/06/2013 No
LU0409055703 Global Equities Fund - Class D Unhedged (EUR) Accumulation USD 0.2000 0.0000 Yes 30/06/2013 No
LU0414320472 Global Equities Fund - Class D Unhedged (GBP) Accumulation USD 0.2500 0.0000 Yes 30/06/2013 No
LU0152742713 Global Equities Fund - Class D (USD) Accumulation USD 0.2222 0.0000 Yes 30/06/2013 No
LU0245108088 Global Equities Fund - Class Z (USD) Accumulation USD 0.1678 0.0000 Yes 30/06/2013 No
LU0343753306 Global Equity Unconstrained Fund - Class A (USD) Accumulation * USD 0.0000 0.0000 No 30/06/2013 No
LU0343753728 Global Equity Unconstrained Fund - Class D (USD) Accumulation * USD 0.0000 0.0000 No 30/06/2013 No
LU0343754536 Global Equity Unconstrained Fund - Class Z (USD) Accumulation * USD 0.0000 0.0000 No 30/06/2013 No
LU0455264027 Global High Yield Bond Fund - Class A Hedged (GBP) Accumulation USD 0.9700 0.0000 Yes 30/06/2013 Yes
LU0455264704 Global High Yield Bond Fund - Class D Hedged (GBP) Accumulation USD 1.1100 0.0000 Yes 30/06/2013 Yes
LU0741089113 Global Inflation Linked Bond Fund - Class A Hedged (GBP) Accumulation USD 0.2666 0.0000 Yes 30/06/2013 Yes
LU0741089386 Global Inflation Linked Bond Fund - Class D Hedged (GBP) Accumulation USD 0.1006 0.0000 Yes 30/06/2013 Yes
LU0213069676 Global Inflation-Linked Bond Fund - Class A (USD) Accumulation USD 0.3262 0.0000 Yes 30/06/2013 Yes
LU0213069759 Global Inflation-Linked Bond Fund - Class D (USD) Accumulation USD 0.4102 0.0000 Yes 30/06/2013 Yes
LU0343752597 Indian Equities Fund - Class A Unhedged (GBP) Accumulation USD 0.0000 0.0000 Yes 30/06/2013 No
LU0306632174 Indian Equities Fund - Class A (USD) Accumulation USD 0.0000 0.0000 Yes 30/06/2013 No
LU0343752910 Indian Equities Fund - Class D Unhedged (GBP) Accumulation USD 0.0000 0.0000 Yes 30/06/2013 No
LU0306632331 Indian Equities Fund - Class D (USD) Accumulation USD 0.0000 0.0000 Yes 30/06/2013 No
LU0306633495 Indian Equities Fund - Class Z (USD) Accumulation USD 0.0000 0.0000 Yes 30/06/2013 No
LU0137276944 US Equities Fund - Class A (USD) Accumulation USD 0.0000 0.0000 Yes 30/06/2013 No
LU0137277751 US Equities Fund - Class D (USD) Accumulation USD 0.0741 0.0000 Yes 30/06/2013 No
LU0245107437 US Equities Fund - Class Z (USD) Accumulation USD 0.2334 0.0000 Yes 30/06/2013 No