Universe, The CMI Global Network Fund
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1 Universe, The CMI Global Network Fund CMI Asset Management Semi-annual Report & Financial Statements 31 March 2010 Halbjahresbericth und Halbjahresabschluss 31. März Avenue Monterey, L-2163 Luxembourg R.C.S. Luxembourg B33463
2 Universe, The CMI Global Network Fund SEMI-ANNUAL REPORT & FINANCIAL STATEMENTS 31 MARCH 2010 HALBJAHRESBERICHT UND HALBJAHRESABSCHLUSS 31. MÄRZ 2010 CONTENTS INHALTSVERZEICHNIS Page - Seite Directors and Administration 2 Mitglieder des Verwaltungsrates und der Geschäftsführung Directors Report to Shareholders 5 Bericht des Verwaltungsrates an die Aktionäre Statement of Net 7 Nettovermögensaufstellung Statement of Changes in Number of Shares Outstanding 7 Veränderungen der sich im Umlauf befindlichen Aktien Statement of Operations and Changes in Net 11 Aufwands- und Ertragsrechnung und Veränderung des Nettovermögens Three Year Summary 15 Drei-Jahres-Ubersicht Notes to the Financial Statements 18 Anhang zum Halbjahresbericht Portfolio and sector analysis of each sub-fund 27 Wertpapierbestand und geographische Aufgliederung für jeden Teilfonds Investment Advisers 108 Anlageberater Fund Advisers Comments 109 Marktkommentare der Fondsberater No subscription may be accepted on the basis of the Annual Report. Subscriptions are accepted only on the basis of the current Prospectus accompanied by the latest Annual Report. In case of differences between the English version and the other translations, the English version prevails. Es können keine Zeichnungen auf Basis des Halbjahresberichtes angenommen werden. Anträge werden nur auf Basis des aktuellen Verkaufsprospektes angenommen, begleitet vom letzten Jahresbericht. Der Halbjahresbericht und Halbjahresabschluss des Universe, The CMI Global Network Fund für die ersten sechs Monate bis 31. März 2010 und der Verkaufsprospekt sind über die Dresdner Bank AG, Jürgen-Ponto-Platz 1, Frankfurt erhältlich. Falls Unterschiede zwischen der Englischen und den übersetzten Versionen bestehen, so ist die Englische Version als massgebend auzusehen. 1
3 Directors and Administration Mitglieder des Verwaltungsrates und der Geschäftsführung CHAIRMAN PRÄSIDENT S J Friend Heidelberger Lebenversicherung AG Forum 7 D Heidelberg Germany DIRECTORS MITGLIEDER DES VERWALTUNGSRATES J Elvinger Partner Elvinger, Hoss & Prussen 2, place Winston Churchill, BP425 L-2014 Luxembourg Luxembourg D Finch Heidelberger Lebenversicherung AG Forum 7 D Heidelberg Germany P Meyers Company Director 12, rue des Roses L-2445 Luxembourg Luxembourg D R Cobley Heidelberger Lebenversicherung AG Forum 7 D Heidelberg Germany R D Morley Heidelberger Lebenversicherung AG Forum 7 D Heidelberg Germany REGISTERED OFFICE GESELLSCHAFTSSITZ 40 Avenue Monterey, L-2163 Luxembourg (as of 26/04/10) Luxembourg 2
4 MANAGEMENT COMPANY VERWALTUNGSGESELLSCHAFT CMI Asset Management (Luxembourg) S.A. 40 Avenue Monterey, L-2163 Luxembourg (as of 26/04/10) Luxembourg Telephone: Facsimile: CUSTODIAN, ADMINISTRATIVE, REGISTRAR AND TRANSFER AGENT DEPOTBANK, VERWALTUNGSSTELLE UND TRANSFERSTELLE RBC Dexia Investor Services Bank S.A. 14, Porte de France L-4360 Esch-sur-Alzette Luxembourg INVESTMENT ADVISERS ANLAGEBERATER Insight Investment Management (Global) Limited 33, Old Broad Street London EC2N 1HZ United Kingdom Scottish Widows Investment Partnership Edinbourgh One, Morrison Street, Edinburgh EH3 8BE INDEPENDENT AUDITOR ABSCHLUSSPRÜFER PricewaterhouseCoopers S.à.r.l. 400 route d Esch L-1014 Luxembourg LEGAL ADVISER RECHTSBERATER Elvinger, Hoss & Prussen 2, Place Winston Churchill, BP425 L-2014 Luxembourg Luxembourg REGISTER OF COMMERCE HANDELSREGISTER Universe, The CMI Global Network Fund Société d Investissement à Capital Variable R.C.S. Luxembourg B UK REPRESENTATIVE VERTRETUNG IN GROßBRITANNIEN Clerical Medical Financial Services Limited 33 Old Broad Street London EC2N 1HZ England 3
5 THE IRISH REPRESENTATIVE VERTRETUNG IN IRLAND CMI Asset Management (Luxembourg) S.A. Representative Office Clifton House Lower Fitzwilliam Street Dublin 2 Republic of Ireland 4
6 Directors Report to Shareholders The Directors are pleased to present the Semi-Annual Report and Financial Statements for Universe, The CMI Global Network Fund ( The Fund ) for the half-year ended 31st March DISTRIBUTION STATUS The Fund has been approved for UK and Irish Distribution status for half-year ended 31st March DISTRIBUTIONS A distribution was declared on 1 October 2009 for all shareholders of those sub-fund classes with net distributable income as at 30 September DIRECTORS The Directors of the Fund holding office at the year-end are set out on page 2. CHANGE OF ADDRESS Please note that the registered address of the management company has changed to: 40 Avenue Monterey, L-2163 Luxembourg Universe, The CMI Global Network Fund Board of Directors Luxembourg, 20 May 2010 The Fund may change its asset allocation in real equity investments when it receives first investments from shareholders. 5
7 Bericht des Verwaltungsrates an die Aktionäre Der Verwaltungsrat ist erfreut, Ihnen den Halbjahresbericht und die Finanzaufstellungen für Universe, The CMI Global Network Fund (der Fonds) für das zum 31. März 2010 endende Halbjahr vorstellen zu können. STATUS DER AUSSCHÜTTUNG. Der Fonds hat den Status Ausschüttung für Grossbritannien und Irland für das am 31. März 2010 endende Halbjahr erhalten. AUSSCHÜTTUNGEN Am 1. Oktober 2009 wurde eine Ausschüttung für alle Aktionäre der Teilfonds Klassen mit ausschüttbarem Nettogewinn zum 30. September 2009 deklariert. VERWALTUNGSRATSMITGLIEDER Die Mitglieder des Verwaltungsrates des Fonds zum Ende der Geschäftsperiode sind auf der Seite 2 erwähnt. ADRESSÄNDERUNG Die Adresse des Gesellschaftssitzes der Verwaltungsgesellschaft hat wie folgt geändert: 40 Avenue Monterey, L-2163 Luxembourg Universe, The CMI Global Network Fund Der Verwaltungsrat Luxemburg, den 20. Mai 2010 Der Fonds kann eine Änderung der Portfolio-Strukturierung bei Real-Equity-Anlagen vornehmen, wenn er erstmals Anlagen von Aktionäre erhält. 6
8 Statement of Net as at 31 March 2010 Nettovermögensaufstellung zum 31. März 2010 Total-Total CMI Continental CMI German CMI Japan European Equity Equity Enhanced Equity Note EUR EUR EUR JPY ASSETS VERMÖGEN Investment portfolio at market value Wertpapierbestand zum 4,890,592,683 1,344,665,321 4,228,990 8,284,485,066 Cash at bank Bankguthaben 153,602,607 55,100,760 59, ,324,980 Amounts receivable on sale of investments Forderungen aus Wertpapierverkäufen 112,588,223 5,477, ,609 Amounts receivable on subscriptions Forderungen aus Zeichnungen 1,125,074 18, ,968 Forderungen aus Zinsen und Interest and dividends receivable, net Dividenden, netto 47,620,265 1,200,718 71,688,352 Prepaid expenses Forderungen aus Abgrenzungsposten 12 5,165,801 2,689,331 8,458 14,912,073 Nicht realisierter Gewinn aus Net unrealised profit on futures Finanztermingeschäften ,442 6,988,730 Other assets Sonstige Aktiva 19,098 3,934 5,210,966,192 1,409,155,801 4,418,856 8,503,542,169 LIABILITIES VERBINDLICHKEITEN Overdraft Bankverbindlichkeiten (103,214) (971) (1,130,378) Nicht realisierter Verlust aus Net unrealised loss on futures Finanztermingeschäften 10 (240) Other liabilites Sonstige Verbindlichkeiten (127,979,697) (3,697,614) (70,252) (25,482,121) (128,083,151) (3,698,585) (70,252) (26,612,499) NETTOVERMÖGEN INSGESAMT 5,082,883,042 1,405,457,216 4,348,604 8,476,929,670 (EUR) NETTOVERMÖGEN INSGESAMT (EUR) 5,082,883,042 1,405,457,216 4,348,604 67,410,656 Statement of Changes in Number of Shares Outstanding For the period ended 31 March 2010 Veränderungen der sich im Umlauf befindlichen Aktien Für das am 31. März 2010 endende Berichtsperiode Shares Outstanding Aktien im Umlauf at 30 September 2009 am 30. September ,854, ,500 2,075,825 Subscriptions during the year Ausgegebene Aktien 4,148,957 7,495 1,016,907 Redemptions during the year Zurückgenommene Aktien (6,932,525) (7,848) (185,002) Shares Outstanding Aktien im Umlauf at 31 March 2010* am 31. März 2010* 65,070, ,147 2,907,730 Class 1 Shares Outstanding Anteilsklasse 1 Aktien im Umlauf 707,739 67,418 74,301 Net asset value per share Class 1 Nettoinventarwert pro Anteilsklasse ,859 Class 2 Shares Outstanding Anteilsklasse 2 Aktien im Umlauf 240,423 27,923 24,986 Net asset value per share Class 2 Nettoinventarwert pro Anteilsklasse ,915 Class 3 Shares Outstanding Anteilsklasse 3 Aktien im Umlauf 64,064,245 2,798,253 Net asset value per share Class 3 Nettoinventarwert pro Anteilsklasse ,917 Class 7 Shares Outstanding Anteilsklasse 7 Aktien im Umlauf 58,354 8,806 10,190 Net asset value per share Class 7 Nettoinventarwert pro Anteilsklasse ,945 * Any differences in the number of shares outstanding are the result of roundings. * Abweichungen der umlaufenden Anteile resultieren aus Rundungen. The accompanying notes form an integral part of these financial statements. Die Erläuterungen im Anhang sind integraler Bestandteil dieses Berichtes. 7
9 CMI Pacific Basin CMI US Enhanced CMI UK Equity Euro Equity Index Japan Equity Index UK Equity Index US Equity Index CMI Euro Bond CMIG Fixed Term Enhanced Equity Equity Tracking Tracking Tracking Tracking Euro Bond USD USD GBP EUR JPY GBP USD EUR EUR 92,729, ,519, ,701,592 20,221,160 1,545,985,313 55,581,613 43,300,445 1,540,889, ,224,139 1,097,189 3,771,708 2,972,910 84,779 17,624, ,364 1,151,663 6,524, ,823 1,266,882 17,383 52,287,769 30,605 10,652 1,415 4, ,546 39,248 16,024 4, , , ,178 10,222 13,216, ,348 44,195 37,902,063 4,299, , , ,127 40,442 2,782,774 69,477 86,601 32,889 46,530 1, ,339 10,318 22,570 6,369 94,540, ,782, ,494,104 20,368,683 1,580,546,664 56,934,751 44,621,498 1,637,608, ,005,701 (9,505) (133,333) (104,507) (46,791) (10,165) (4,199,446) (271,447) (29,547) (52,625,392) (41,216) (142,838) (104,507) (46,791) (10,165) (4,199,446) (271,447) (29,547) (52,625,392) (41,216) 94,397, ,678, ,447,313 20,358,518 1,576,347,218 56,663,304 44,591,951 1,584,982, ,964,485 70,124, ,676, ,163,625 20,358,518 12,535,506 63,703,353 33,125,544 1,584,982, ,964,485 2,608,072 10,756,402 8,338,968 1,226,739 2,954,134 5,223,066 1,350,856 34,021,581 5,478, , ,221 3,732,430 35, , ,074 35,689 2,559, ,130 (441,025) (1,295,146) (884,611) (49,294) (172,924) (1,031,706) (34,434) (353,528) (626,862) 2,347,010 10,441,477 11,186,787 1,213,116 2,915,037 4,415,434 1,352,111 36,227,840 5,367, , ,717 1,414, ,502 2,587,196 3,320, ,551 75, ,606 60, , , , , ,470 63, ,279,496 10,138,284 9,494, , , , ,916 36,022,591 5,367, ,307 29,298 7,809 15,484 19,585 13,174 65, * Any differences in the number of shares outstanding are the result of roundings. * Abweichungen der umlaufenden Anteile resultieren aus Rundungen. The accompanying notes form an integral part of these financial statements. Die Erläuterungen im Anhang sind integraler Bestandteil dieses Berichtes. 8
10 CMI Japan Bond CMI UK Bond CMI US Bond CMIG Fixed Term US CMI Sterling CMI US Dollar CMI Euro Currency CMI Global Bond CMI Global Mixed Bond Currency Reserve Currency Reserve Reserve JPY GBP USD USD GBP USD EUR GBP GBP 788,277,097 32,690, ,025, ,611 77,274,032 25,980, ,227,400 14,210,227 50,486,597 4,535, , ,918 12,055 10,176,000 3,836,452 16,632, , ,649 6,159, , ,862 18, , , ,920 1,432,060 2, ,342 6, , , ,967 88,352 3, ,598,215 33,111, ,959, ,351 87,655,374 29,823, ,348,849 15,200,483 52,428,520 (11,367) (1,061) (64,199) (393,137) (16,685) (6,190,075) (2,837) (619,901) (1,009,417) (218,921) (813,478) (850,953) (393,137) (16,685) (6,190,075) (2,837) (631,268) (1,009,417) (219,982) (877,677) (850,953) 793,205,078 33,095, ,769, ,514 87,024,106 28,813, ,128,867 14,322,806 51,577,567 6,307,764 37,207, ,086, ,040 97,836,288 21,404, ,128,867 16,102,322 57,985, ,494 4,633,063 15,843,782 21,700 18,054,241 2,756,431 6,775,642 9,991,209 28,436,723 2, ,678 1,409, ,539, ,943 4,079, , ,806 (27,043) (517,331) (583,102) (14,491) (3,128,348) (690,805) (2,680,691) (1,283,065) (1,071,214) 478,308 4,687,410 16,670,207 7,702 17,465,818 2,871,569 8,174,930 9,325,108 28,131,315 27,868 2,384, ,233 14,016, ,706 11,485 9,085,572 27,097,364 1, , , ,435 2,949, , , ,535 1,033,951 1, ,206 1,768,537 16,255,620 7, ,937 1,915,500 7,488,933 1, ,920 21, , * Any differences in the number of shares outstanding are the result of roundings. * Abweichungen der umlaufenden Anteile resultieren aus Rundungen. The accompanying notes form an integral part of these financial statements. Die Erläuterungen im Anhang sind integraler Bestandteil dieses Berichtes. 9
11 CMI Global Equity CMIG Access 80% CMI European Enhanced Access 80% Guaranteed CMIG Access 70% CMIG Access 80% CMIG Access 90% Equity Flexible Flexible Flexible GBP EUR EUR EUR EUR EUR EUR 16,095, ,232,424 9,462,767 2,252,168 12,343,977 58,561,694 9,795, ,012 33,602, , ,978 1,315,646 8,865,172 3,551,190 44,200, , ,000 1,700, , , ,000 35,313 6,180 4, ,820 7,884 40, ,465 18,926 4,504 24, ,123 19,591 17,500 3,600 12,260 64,800 4, , ,770 16,722, ,788,840 9,753,692 2,788,765 14,199,001 69,724,443 14,206,123 (68) (109) (240) (30,652) (45,176,325) (6,244) (386,596) (3,666,992) (11,711,500) (1,601,230) (30,652) (45,176,393) (6,353) (386,836) (3,666,992) (11,711,500) (1,601,230) 16,692, ,612,447 9,747,339 2,401,929 10,532,009 58,012,943 12,604,893 18,766, ,612,447 9,747,339 2,401,929 10,532,009 58,012,943 12,604,893 9,209,946 18,562, , , ,723 3,630, , , ,423 38, ,091 1,150,157 7,258,779 1,962,045 (821,767) (2,078,030) (2,446) (28,179) (49,832) (145,563) 8,968,440 16,825, , ,695 1,893,701 10,839,684 2,442,380 8,324, , , ,825, ,079 1,893,701 10,839,684 2,442, * Any differences in the number of shares outstanding are the result of roundings. * Abweichungen der umlaufenden Anteile resultieren aus Rundungen. The accompanying notes form an integral part of these financial statements. Die Erläuterungen im Anhang sind integraler Bestandteil dieses Berichtes. 10
12 Statement of Operations and Changes in Net For the period ended 31 March 2010 Aufwands- und Ertragsrechnung und Veränderung des Nettovermögens Für die am 31. März 2010 endende Berichtsperiode NET ASSETS AT THE BEGINNING OF THE PERIOD Note CMI Continental CMI German CMI Japan Enhanced CMI Pacific Basin Total-Total European Equity Equity Equity Enhanced Equity EUR EUR EUR JPY USD NETTOVERMÖGEN ZU BEGINN DES BERICHTSPERIODE 4,879,569,182 1,423,054,622 4,177,283 5,609,902,993 98,435,675 INCOME ERTRÄGE Dividends, net Dividenden aus Wertpapierbestand, netto 16,270,765 8,683,119 9,727 67,475, ,440 Interest on bonds, net Zinsen aus Anleihen, netto 40,677,003 7 Bank interest Zinsen aus Bankguthaben 87, ,552 Other income Sonstige Erträge 6 889, ,251 2, ,863 7,851 Income Equalisation Ertragsausgleich 455, TOTAL INCOME ERTRÄGE INSGESAMT 58,380,004 9,349,381 12,494 68,130, ,843 EXPENSES AUFWENDUNGEN Management fees Verwaltungsvergütung 3 (4,166,105) (858,651) (18,948) (4,632,171) 133,273 Custodian fees, domiciliation, administration and transfer agent fees Audit, printing and publication expenses Depotbankgebühren, Buchführungsgebühren und Transferkosten (396,427) (133,574) (780) (1,349,311) 46,990 Revisionskosten, Druck- und Veröffentlichungskosten (131,935) (34,528) (105) (197,028) 2,526 Taxe d abonnement Taxe d Abonnemen 4 (306,630) (72,873) (779) (440,936) 9,586 Bank Charges Bankspesen (66,171) (12,847) (38) (20,051) 5,214 Other Charges Sonstige Aufwendungen (134,111) (20,427) (5,969) (206,788) 2,502 Expenses Equalisation Ertragsausgleich (505,758) (26,307) (2,769,834) 25,743 TOTAL EXPENSES AUFWENDUNGEN INSGESAMT (5,707,137) (1,159,207) (26,619) (9,616,119) 225,834 NET INCOME / (LOSS) FROM INVESTMENTS Net realised gain/(loss) on sale of investments Net realised gain/(loss) on futures Net realised gain/(loss) on foreign exchange NETTOERTRAG / NETTOAUFWAND AUS ANLAGEN 52,672,867 8,190,174 (14,125) 58,514, ,009 Realisierter Nettogewinn / (-verlust) aus Wertpapierverkäufen 32,979,721 (1,609,854) (154,126) (382,276,078) 2,340,134 Realisierter Nettogewinn / (-verlust) aus Finanztermingeschäften 966,647 (7,869,281) 65,589 Realisierter Nettogewinn / (-verlust) aus Devisengeschäften (65,062) 61,469 (4) (11,883) NET REALISED PROFIT/(LOSS) REALISIERTER NETTOGEWINN / (- VERLUST) 86,554,173 6,641,789 (168,251) (331,630,957) 2,926,849 Change in net unrealised appreciation/(depreciation) on investments Change in net unrealised appreciation/(depreciation) on futures Veränderung des nicht realisierten Gewinnes / (Verlustes) aus Wertpapieren 92,894,312 70,479, ,253 1,029,337,556 4,813,114 Veränderung des nicht realisierten Gewinnes / (Verlustes) aus Finanztermingeschäften (18,640) 14,386,730 23,161 Change in net unrealised appreciation/(depreciation) on foreign exchange Missing German text 45,971 Change in net unrealised appreciation/(depreciation) on capital gain tax Veränderung des nicht realisierten Gewinnes / (Verlustes) aus Kapitalgewinnsteuer 11,030 (10,110) NET INCREASE/(DECREASE) IN NET ASSETS AS A RESULT OF OPERATIONS EVOLUTION OF THE CAPITAL NETTOERHÖHUNG/NETTOVERMINDER UNG DES NETTOVERMÖGENS 179,486,846 77,120, , ,093,329 7,753,014 ENTWICKLUNG DES FONDSVERMÖGENS Subscriptions of shares Zeichnungen von Aktien 532,559,247 84,900, ,234 2,718,120,211 6,996,713 Redemptions of shares Rückzahlungen von Aktien (430,869,826) (144,084,562) (310,013) (485,763,152) (17,023,562) Net notional commission Fiktive Provision 12 1,791 (104,075) 137 5,297,569 (6,587) Dividends distributed Dividendenausschüttung 5 (138,760,866) (35,456,715) (92,473) (85,491,114) (1,783,263) Currency Translation Währungsdifferenz 60,846,131 Income Equalisation Ertragsausgleich 50,537 26,307 (566) 2,769,834 25,743 NET ASSETS AT THE END OF THE PERIOD NETTOVERMÖGEN AM ENDE DES BERICHTSPERIODE 5,082,883,042 1,405,457,216 4,348,604 8,476,929,670 94,397,733 The accompanying notes form an integral part of these financial statements. Die Erläuterungen im Anhang sind integraler Bestandteil dieses Berichtes. 11
13 CMI US Enhanced Equity USD CMI UK Equity GBP Euro Equity Index Tracking EUR Japan Equity Index Tracking JPY UK Equity Index Tracking GBP US Equity Index Tracking USD CMI Euro Bond EUR CMIG Fixed Term Euro Bond EUR 438,314,605 82,841,234 20,771,486 1,484,271,525 62,231,789 40,524,636 1,527,440, ,810,390 3,422,306 1,582, ,814 11,723, , ,189 30,245,692 4,829, , (169) ,330 10,335 13, ,819 4,055 1,656 53,035 44, ,137 50, ,781 3,453,637 1,774, ,502 11,937, , ,845 30,473,518 4,873,700 (297,381) (141,902) (31,750) (3,332,589) (114,016) (85,479) (908,209) (137,231) (23,846) (4,979) (4,209) (267,023) (4,378) (5,028) (65,902) (9,972) (12,822) (2,742) (496) (39,474) (1,415) (1,204) (39,553) (6,007) (25,811) (8,639) (3,034) (345,791) (11,126) (8,547) (79,325) (11,779) (399) (251) (296) (16,621) (1,052) (4) (23,169) (2,895) (18,346) (14,646) (368) (113,394) (1,092) (1,989) (23,974) (3,741) (163,777) (1,811) (16,307) (513) (209,248) (542,382) (173,159) (41,964) (4,114,892) (149,386) (102,764) (1,140,132) (380,873) 2,911,255 1,600,861 98,538 7,822, , ,081 29,333,386 4,492,827 (2,618,257) (2,844,859) (221,234) (27,847,251) 1,526, ,376 34,161, ,049 1,055,595 4,485 3,082, ,711 76,738 (402) 465 1,348,593 (1,244,400) (118,211) (16,942,395) 2,386, ,195 63,494,410 4,948,876 48,345,871 11,340, , ,238,429 3,479,492 4,084,886 (41,195,570) (2,632,529) (33,587) (10,430) 795,339 (29,243) 14, ,660,877 10,095, , ,091,373 5,837,218 4,474,726 22,298,840 2,316,347 40,793,669 36,843, ,097 65,436,918 2,639,040 1,099, ,893,876 21,909,778 (56,006,408) (8,720,954) (814,375) (85,428,156) (12,167,323) (1,074,747) (15,330,907) (26,703,500) 69,473 39, ,750 (6,489) 7,728 (6,317,992) (2,477,979) (615,038) (17,174,547) (1,887,238) (440,278) (60,144,669) (9,577,778) 163,777 (174,137) 1,811 (50,645) 16, (174,781) 209, ,678, ,447,313 20,358,518 1,576,347,218 56,663,304 44,591,951 1,584,982, ,964,485 The accompanying notes form an integral part of these financial statements. Die Erläuterungen im Anhang sind integraler Bestandteil dieses Berichtes. 12
14 CMI Japan Bond JPY CMI UK Bond GBP CMI US Bond USD CMIG Fixed Term US Bond USD CMI Sterling Currency Reserve GBP CMI US Dollar Currency Reserve USD CMI Euro Currency Reserve EUR CMI Global Bond GBP 840,680,912 34,083, ,120,121 1,150,070 91,761,702 27,718, ,228,129 15,494,230 5,183, ,815 3,005,776 11, ,952 37, , , ,814 5,935 30, , ,385 4, , ,183, ,845 3,047,006 11, ,766 45, , ,311 (625,135) (76,045) (132,019) (446) (195,360) (24,947) (125,713) (92,647) (98,590) (3,399) (6,353) (182) (6,028) (4,126) (12,105) (4,058) (20,156) (840) (6,251) (22) (2,253) (856) (5,137) (372) (48,689) (5,037) (11,163) (28) (4,407) (1,397) (10,537) (3,561) (10,847) (10) (8,773) (27) (299) (2,726) (4,113) (411) (3,626) (1,919) (3,087) (8) (3,600) (246) (8,030) (151) (77,418) (15,226) (5,472) (5,425) (8,645) (884,461) (102,476) (167,646) (6,185) (217,372) (34,298) (165,635) (109,845) 4,299, ,369 2,879,360 5, ,394 11, , ,466 8,217, ,717 1,226,037 (27,124) 335, , ,402 1,085,350 (1) (5) (20,172) 12,517, ,086 4,105,397 (21,399) 519, ,519 1,624,258 1,186,644 (10,341,720) (1,076,322) (5,585,738) 17,972 (53,089) (648) (126,059) (1,081,447) 6,973 2,175,352 (189,236) (1,480,341) (3,427) 466, ,871 1,498, ,170 4,735,281 4,073,941 17,805,894 25,507 12,634,103 8,179, ,982, ,973 (45,054,186) (3,648,972) (7,403,821) (755,600) (15,561,049) (6,946,250) (68,361,698) (1,952,896) (9,409,699) (1,238,988) (7,238,952) (23,508) (2,282,333) (326,765) (5,217,422) (271,316) 77,418 15,226 (33,747) 5,472 5,425 (436) (842) 8, ,205,078 33,095, ,769, ,514 87,024,106 28,813, ,128,867 14,322,806 The accompanying notes form an integral part of these financial statements. Die Erläuterungen im Anhang sind integraler Bestandteil dieses Berichtes. 13
15 CMI Global Mixed GBP CMI Global Equity GBP CMIG Access 80% EUR CMI European Enhanced Equity EUR Access 80% Guaranteed EUR CMIG Access 80% Austrian EUR CMIG Access 70% Flexible EUR CMIG Access 80% Flexible EUR CMIG Access 90% Flexible EUR 48,872,526 15,587, ,130,645 9,054,745 1,786,380 2,825,919 4,416,544 19,761,191 3,251, , , ,112 59,208 6,367 27, ,775 8, , ,043 4, , , ,240 2,096 17,096 6, , ,133 4,854 45,223 4, , , ,564 67,660 6,516 13,984 32, ,676 14,223 (296,432) (91,680) (315,358) (6,871) (19,355) (1,288) (5,635) (29,467) (5,641) (9,229) (5,976) (22,224) (3,423) (1,754) (6,332) (10,901) (4,564) (1,280) (409) (10,463) (231) (55) (22) (1,426) (2,350) (1,462) (12,122) (3,825) (20,490) (485) (524) (128) (440) (2,343) (484) (304) (80) (5,964) (184) (2) (85) (16) (704) (39) (1,942) (872) (18,838) (316) (38) (741) (270) (2,007) (139) (792) (45,774) (2,584) (322,101) (102,842) (439,111) (11,510) (24,312) (2,264) (14,119) (47,772) (12,329) 163,972 20, ,453 56,150 (17,796) 11,720 18, ,904 1,894 1,838, ,059 (525,105) (60,464) 9,418 4,997 (191,371) (364,458) (59,266) (22,130) 20, (2,247) (66,332) 4,690 (65,093) (19,488) (1) (1) (1) 1,937, ,513 (57,783) 15,735 (8,249) 16,717 (174,853) (320,886) (52,682) 1,795,775 1,258, , ,012 (51,401) (4,491) (48,008) (375,431) 10,184 (129,070) (8,180) (3,960) 6,060 34,110 1,840 31,546 2, ,322 8,169 3,773,193 1,605, , ,570 (63,610) 12,226 (216,801) (662,207) (40,658) 1,338,588 1,030,279 8,037, , ,000 6,474,999 39,145,000 10,140,000 (1,853,154) (1,406,409) (49,085,000) (50,000) (2,838,145) (155,000) (270,000) (755,000) 3,684 1,840 (152,523) 1,941 1,575 17,121 84,182 13,774 (558,062) (125,449) (4,567,937) (274,852) 792 (704) 45,774 (2,133) 2,584 (4,854) (45,223) (4,462) 51,577,567 16,692, ,612,447 9,747,339 2,401,929 10,532,009 58,012,943 12,604,893 The accompanying notes form an integral part of these financial statements. Die Erläuterungen im Anhang sind integraler Bestandteil dieses Berichtes. 14
16 Three Year Summary Drei-Jahres- Übersicht CMI Continental European Equity EUR CMI German Equity EUR CMI Japan Enhanced Equity JPY CMI Pacific Basin Enhanced Equity USD as at 31 March 2010 zum 31. März 2010 Net assets (000 s) (in Tausend) 1,405,457 4,349 8,476,930 94,398 Net Asset Value per Share Class 1 Nettoinventarwert pro Anteilsklasse , Net Asset Value per Share Class 2 Nettoinventarwert pro Anteilsklasse , Net Asset Value per Share Class 3 Nettoinventarwert pro Anteilsklasse , Net Asset Value per Share Class 7 Nettoinventarwert pro Anteilsklasse , as at 30 September 2009 zum 30. September 2009 Net assets (000 s) (in Tausend) 1,423,055 4,177 5,609,903 98,436 Net Asset Value per Share Class 1 Nettoinventarwert pro Anteilsklasse , Net Asset Value per Share Class 2 Nettoinventarwert pro Anteilsklasse , Net Asset Value per Share Class 3 Nettoinventarwert pro Anteilsklasse , Net Asset Value per Share Class 7 Nettoinventarwert pro Anteilsklasse , as at 30 September 2008 zum 30. September 2008 Net assets (000 s) (in Tausend) 1,271,859 3,962 6,635,210 72,517 Net Asset Value per Share Class 1 Nettoinventarwert pro Anteilsklasse , Net Asset Value per Share Class 2 Nettoinventarwert pro Anteilsklasse , Net Asset Value per Share Class 3 Nettoinventarwert pro Anteilsklasse , Net Asset Value per Share Class 7 Nettoinventarwert pro Anteilsklasse , CMI US Enhanced Equity USD CMI UK Equity GBP Euro Equity Index Tracking EUR Japan Equity Index Tracking JPY as at 31 March 2010 zum 31. März 2010 Net assets (000 s) (in Tausend) 466, ,447 20,359 1,576,347 Net Asset Value per Share Class 1 Nettoinventarwert pro Anteilsklasse Net Asset Value per Share Class 2 Nettoinventarwert pro Anteilsklasse Net Asset Value per Share Class 3 Nettoinventarwert pro Anteilsklasse Net Asset Value per Share Class 7 Nettoinventarwert pro Anteilsklasse as at 30 September 2009 zum 30. September 2009 Net assets (000 s) (in Tausend) 438,315 82,841 20,771 1,484,272 Net Asset Value per Share Class 1 Nettoinventarwert pro Anteilsklasse Net Asset Value per Share Class 2 Nettoinventarwert pro Anteilsklasse Net Asset Value per Share Class 3 Nettoinventarwert pro Anteilsklasse Net Asset Value per Share Class 7 Nettoinventarwert pro Anteilsklasse as at 30 September 2008 zum 30. September 2008 Net assets (000 s) (in Tausend) 430,188 73,516 19,980 1,828,012 Net Asset Value per Share Class 1 Nettoinventarwert pro Anteilsklasse Net Asset Value per Share Class 2 Nettoinventarwert pro Anteilsklasse Net Asset Value per Share Class 3 Nettoinventarwert pro Anteilsklasse Net Asset Value per Share Class 7 Nettoinventarwert pro Anteilsklasse UK Equity Index Tracking GBP US Equity Index Tracking USD CMI Euro Bond EUR CMIG Fixed Term Euro Bond EUR as at 31 March 2010 zum 31. März 2010 Net assets (000 s) (in Tausend) 56,663 44,592 1,584, ,964 Net Asset Value per Share Class 1 Nettoinventarwert pro Anteilsklasse Net Asset Value per Share Class 2 Nettoinventarwert pro Anteilsklasse Net Asset Value per Share Class 3 Nettoinventarwert pro Anteilsklasse Net Asset Value per Share Class 7 Nettoinventarwert pro Anteilsklasse as at 30 September 2009 zum 30. September 2009 Net assets (000 s) (in Tausend) 62,232 40,525 1,527, ,810 Net Asset Value per Share Class 1 Nettoinventarwert pro Anteilsklasse Net Asset Value per Share Class 2 Nettoinventarwert pro Anteilsklasse Net Asset Value per Share Class 3 Nettoinventarwert pro Anteilsklasse Net Asset Value per Share Class 7 Nettoinventarwert pro Anteilsklasse as at 30 September 2008 zum 30. September 2008 Net assets (000 s) (in Tausend) 57,366 47,879 1,644, ,478 Net Asset Value per Share Class 1 Nettoinventarwert pro Anteilsklasse Net Asset Value per Share Class 2 Nettoinventarwert pro Anteilsklasse Net Asset Value per Share Class 3 Nettoinventarwert pro Anteilsklasse Net Asset Value per Share Class 7 Nettoinventarwert pro Anteilsklasse The accompanying notes form an integral part of these financial statements. Die Erläuterungen im Anhang sind integraler Bestandteil dieses Berichtes. 15
17 CMI Japan Bond JPY CMI UK Bond GBP CMI US Bond USD CMIG Fixed Term US Bond USD as at 31 March 2010 zum 31. März 2010 Net assets (000 s) (in Tausend) 793,205 33, , Net Asset Value per Share Class 1 Nettoinventarwert pro Anteilsklasse 1 1, Net Asset Value per Share Class 2 Nettoinventarwert pro Anteilsklasse 2 1, Net Asset Value per Share Class 3 Nettoinventarwert pro Anteilsklasse 3 1, Net Asset Value per Share Class 7 Nettoinventarwert pro Anteilsklasse as at 30 September 2009 zum 30. September 2009 Net assets (000 s) (in Tausend) 840,681 34, ,120 1,150 Net Asset Value per Share Class 1 Nettoinventarwert pro Anteilsklasse 1 1, Net Asset Value per Share Class 2 Nettoinventarwert pro Anteilsklasse 2 1, Net Asset Value per Share Class 3 Nettoinventarwert pro Anteilsklasse 3 1, Net Asset Value per Share Class 7 Nettoinventarwert pro Anteilsklasse as at 30 September 2008 zum 30. September 2008 Net assets (000 s) (in Tausend) 860,551 36, ,535 4,398 Net Asset Value per Share Class 1 Nettoinventarwert pro Anteilsklasse 1 1, Net Asset Value per Share Class 2 Nettoinventarwert pro Anteilsklasse 2 1, Net Asset Value per Share Class 3 Nettoinventarwert pro Anteilsklasse 3 1, Net Asset Value per Share Class 7 Nettoinventarwert pro Anteilsklasse CMI Sterling Currency Reserve GBP CMI US Dollar Currency Reserve USD CMI Euro Currency Reserve EUR CMI Global Bond GBP as at 31 March 2010 zum 31. März 2010 Net assets (000 s) (in Tausend) 87,024 28, ,129 14,323 Net Asset Value per Share Class 1 Nettoinventarwert pro Anteilsklasse Net Asset Value per Share Class 2 Nettoinventarwert pro Anteilsklasse Net Asset Value per Share Class 3 Nettoinventarwert pro Anteilsklasse Net Asset Value per Share Class 7 Nettoinventarwert pro Anteilsklasse as at 30 September 2009 zum 30. September 2009 Net assets (000 s) (in Tausend) 91,762 27, ,228 15,494 Net Asset Value per Share Class 1 Nettoinventarwert pro Anteilsklasse Net Asset Value per Share Class 2 Nettoinventarwert pro Anteilsklasse Net Asset Value per Share Class 3 Nettoinventarwert pro Anteilsklasse Net Asset Value per Share Class 7 Nettoinventarwert pro Anteilsklasse as at 30 September 2008 zum 30. September 2008 Net assets (000 s) (in Tausend) 103,043 54, ,705 12,612 Net Asset Value per Share Class 1 Nettoinventarwert pro Anteilsklasse Net Asset Value per Share Class 2 Nettoinventarwert pro Anteilsklasse Net Asset Value per Share Class 3 Nettoinventarwert pro Anteilsklasse Net Asset Value per Share Class 7 Nettoinventarwert pro Anteilsklasse CMI Global Mixed GBP CMI Global Equity GBP CMIG Access 80% EUR CMI European Enhanced Equity EUR as at 31 March 2010 zum 31. März 2010 Net assets (000 s) (in Tausend) 51,578 16, ,612 9,747 Net Asset Value per Share Class 1 Nettoinventarwert pro Anteilsklasse Net Asset Value per Share Class 2 Nettoinventarwert pro Anteilsklasse Net Asset Value per Share Class 3 Nettoinventarwert pro Anteilsklasse 3 Net Asset Value per Share Class 7 Nettoinventarwert pro Anteilsklasse as at 30 September 2009 zum 30. September 2009 Net assets (000 s) (in Tausend) 48,873 15, ,131 9,055 Net Asset Value per Share Class 1 Nettoinventarwert pro Anteilsklasse Net Asset Value per Share Class 2 Nettoinventarwert pro Anteilsklasse Net Asset Value per Share Class 3 Nettoinventarwert pro Anteilsklasse 3 Net Asset Value per Share Class 7 Nettoinventarwert pro Anteilsklasse as at 30 September 2008 zum 30. September 2008 Net assets (000 s) (in Tausend) 46,564 14, ,220 7,684 Net Asset Value per Share Class 1 Nettoinventarwert pro Anteilsklasse Net Asset Value per Share Class 2 Nettoinventarwert pro Anteilsklasse Net Asset Value per Share Class 3 Nettoinventarwert pro Anteilsklasse 3 Net Asset Value per Share Class 7 Nettoinventarwert pro Anteilsklasse The accompanying notes form an integral part of these financial statements. Die Erläuterungen im Anhang sind integraler Bestandteil dieses Berichtes. 16
18 Access 80% Guaranteed EUR CMIG Access 80% Austrian EUR CMIG Access 70% Flexible EUR CMIG Access 80% Flexible EUR as at 31 March 2010 zum 31. März 2010 Net assets (000 s) (in Tausend) 2,402 10,532 58,013 Net Asset Value per Share Class 1 Nettoinventarwert pro Anteilsklasse Net Asset Value per Share Class 2 Nettoinventarwert pro Anteilsklasse 2 Net Asset Value per Share Class 3 Nettoinventarwert pro Anteilsklasse 3 Net Asset Value per Share Class 7 Nettoinventarwert pro Anteilsklasse as at 30 September 2009 zum 30. September 2009 Net assets (000 s) (in Tausend) 1,786 2,826 4,417 19,761 Net Asset Value per Share Class 1 Nettoinventarwert pro Anteilsklasse Net Asset Value per Share Class 2 Nettoinventarwert pro Anteilsklasse 2 Net Asset Value per Share Class 3 Nettoinventarwert pro Anteilsklasse 3 Net Asset Value per Share Class 7 Nettoinventarwert pro Anteilsklasse as at 30 September 2008 zum 30. September 2008 Net assets (000 s) (in Tausend) 5,135 3,345 Net Asset Value per Share Class 1 Nettoinventarwert pro Anteilsklasse Net Asset Value per Share Class 2 Nettoinventarwert pro Anteilsklasse 2 Net Asset Value per Share Class 3 Nettoinventarwert pro Anteilsklasse 3 Net Asset Value per Share Class 7 Nettoinventarwert pro Anteilsklasse CMIG Access 90% Flexible EUR as at 31 March 2010 zum 31. März 2010 Net assets (000 s) (in Tausend) 12,605 Net Asset Value per Share Class 1 Nettoinventarwert pro Anteilsklasse 1 Net Asset Value per Share Class 2 Nettoinventarwert pro Anteilsklasse 2 Net Asset Value per Share Class 3 Nettoinventarwert pro Anteilsklasse 3 Net Asset Value per Share Class 7 Nettoinventarwert pro Anteilsklasse as at 30 September 2009 zum 30. September 2009 Net assets (000 s) (in Tausend) 3,251 Net Asset Value per Share Class 1 Nettoinventarwert pro Anteilsklasse 1 Net Asset Value per Share Class 2 Nettoinventarwert pro Anteilsklasse 2 Net Asset Value per Share Class 3 Nettoinventarwert pro Anteilsklasse 3 Net Asset Value per Share Class 7 Nettoinventarwert pro Anteilsklasse as at 30 September 2008 zum 30. September 2008 Net assets (000 s) (in Tausend) Net Asset Value per Share Class 1 Nettoinventarwert pro Anteilsklasse 1 Net Asset Value per Share Class 2 Nettoinventarwert pro Anteilsklasse 2 Net Asset Value per Share Class 3 Nettoinventarwert pro Anteilsklasse 3 Net Asset Value per Share Class 7 Nettoinventarwert pro Anteilsklasse 7 The accompanying notes form an integral part of these financial statements. Die Erläuterungen im Anhang sind integraler Bestandteil dieses Berichtes. 17
19 NOTES TO THE FINANCIAL STATEMENTS 1. GENERAL Universe, The CMI Global Network Fund, ( the Fund ) was incorporated as an investment fund in the Grand Duchy of Luxembourg on 12 April 1990 and commenced its activities on 1 June The articles of incorporation were amended for the last time by notarial deed of 25 July 2005 published in the Mémorial on 24 August The Fund qualifies as an investment company with variable capital ( société d investissement à capital variable or SICAV ) regulated under the part I of the law of 20 December The Fund is established for an undetermined duration. The Fund comprises 28 sub-funds, each relating to a separate investment portfolio comprising securities, cash, other assets and liabilities. 2. SIGNIFICANT ACCOUNTING POLICIES The Financial Statements are presented in accordance with Luxembourg regulations relating to investment funds. The following is a summary of the significant accounting policies adopted by the Fund: (a) Valuation of Securities: All securities in the investment portfolios are quoted on a recognised stock exchange, or dealt in on another regulated market. Financial instruments, which comprise short-term certificates of deposit and commercial paper, are valued at cost as it is intended to hold these instruments until maturity. The difference between the cost and the maturity value is recognized as interest income over the year. In these financial statements, securities and financial derivative instruments have been valued using the closing prices on 30 March 2010 for securities listed in the American continent s stock exchange, prices at 1 p.m. (CET) on 31 March 2010 for securities listed in the European stock exchange and closing prices on 31 March 2010 for securities listed in eastern countries stock exchange. (b) Translation of Foreign Currencies: Transactions in foreign currencies are converted into the currency of the sub-fund at the exchange rate ruling at the date of the transactions at 1 p.m. (CET). and liabilities are converted into the currency of the sub-fund at the exchange rate ruling at the balance sheet date at 1 p.m. (CET). The combined statements of net assets, operations and changes in net assets are presented in Euro (EUR), based on the closing exchange rate prevailing at the balance sheet date. (c) Allocation of Expenses: Each sub-fund is charged with the expenses directly attributable to it. Expenses not attributable to a particular sub-fund are normally allocated to the sub-funds so that each one is charged with the same amount. (d) Income: Dividends are recognised on an ex-dividend basis, net of withholding taxes in the country of origin. Interest is recognised on an accruals basis. (e) Profit and Loss from Sales of Securities: The realised profit and loss arising on sales of securities is based on the average cost of the securities. (f) Equalisation: The Fund uses the accounting practice of equalisation, by which a portion of the proceeds from subscriptions and costs of redemptions of shares, equivalent on a per share basis to the amount of undistributed net investment income on the date of the transaction, is credited or charged to undistributed income. On payment of a dividend the balance on the equalisation account is included in the amount available for distribution. As a result, undistributed net investment income per share is unaffected by subscriptions and redemptions of shares. 3. MANAGEMENT FEES The Fund has appointed as Management Company, CMI Asset Management (Luxembourg) S.A., a company incorporated under the laws of Luxembourg on 22 December The Management Company is responsible for the day to day management of the investments and is entitled to receive a fee, which is payable monthly in arrears and is based on the net asset value of each of the sub-funds. Fees are charged at the following rates as stipulated in the Fund s prospectus: Class 1 Class 2 Class 3 Class 7 Equity sub-funds, The CMI Global Mixed sub-fund, and The CMI Global Bond sub-fund, except for the US Equity sub-fund, Japan Equity and Pacific Basin Equity 1.25% 0.33% 0.115% 0.15% The CMI US Equity,Japan Equity and Pacific Basin Equity 0.75% 0.23% 0.115% 0.15% Bond Sub-Funds (except the CMI Global Bond Sub-Fund), CMIG Fixed Term US Bond Sub-Fund and CMIG Fixed Term Euro Bond Sub-Fund 0.75% 0.23% 0.115% 0.15% Equity Index Tracking and Currency Reserve Sub-Funds 0.50% 0.18% 0.115% 0.15% CMIG Access 80% Sub-Fund N/a N/a N/a 0.15% HLE Euro-Garant 80 Flex (Access 80% Guarenteed Sub-Fund until 1 April 2010) HLE Euro-Garant 70 Flex, 1.85% N/a N/a N/a 18
20 NOTES TO THE FINANCIAL STATEMENTS - continued 3. MANAGEMENT FEES - continued Class 1 Class 2 Class 3 Class 7 HLE Euro-Garant 90 Flex 1.65% N/a N/a N/a CMIG Access 70% Flexible Sub-Fund N/a N/a N/a 0.15% CMIG Access 80% Flexible Sub-Fund N/a N/a N/a 0.15% CMIG Access 90% Flexible Sub-Fund N/a N/a N/a 0.15% 4. TAXE D ABONNEMENT Under present Luxembourg law and practice, the Fund is not liable to any Luxembourg income tax nor are dividends paid by the Fund liable to any Luxembourg withholding tax. The Fund in respect of class 1 Shares (excluding the Currency Reserve and the CMIG sub-funds) is liable in Luxembourg to a tax of 0.05% per annum of the value of its net assets, such tax being payable quarterly on the basis of the value of the net assets of the Fund at the end of the relevant calendar quarter. In respect of class 2, class 3 and class 7 Shares, the CMIG sub-funds and the three Currency Reserve sub-funds, the tax levied will be at the rate of 0.01% per annum. No stamp duty or other tax is payable in Luxembourg on the issue of Shares except a once and for all initial registration tax which was paid on incorporation. No Luxembourg capital gains tax is payable on the realised or unrealised capital appreciation of the assets of the Fund. 5. DISTRIBUTIONS The following dividend distributions were declared on 1 October 2009 in respect of the year from 1 October 2008 to 30 September 2009 and paid on 01 October CMI CONTINENTAL EUROPEAN EQUITY Share Class 1 EUR CMI CONTINENTAL EUROPEAN EQUITY Share Class 2 EUR CMI CONTINENTAL EUROPEAN EQUITY Share Class 3 EUR CMI CONTINENTAL EUROPEAN EQUITY Share Class 7 EUR CMI GERMAN EQUITY Share Class 1 EUR CMI GERMAN EQUITY Share Class 2 EUR CMI GERMAN EQUITY Share Class 7 EUR CMI JAPAN ENHANCED EQUITY Share Class 1 JPY CMI JAPAN ENHANCED EQUITY Share Class 2 JPY CMI JAPAN ENHANCED EQUITY Share Class 3 JPY CMI JAPAN ENHANCED EQUITY Share Class 7 JPY CMI PACIFIC BASIN ENHANCED EQUITY Share Class 1 USD CMI PACIFIC BASIN ENHANCED EQUITY Share Class 2 USD CMI PACIFIC BASIN ENHANCED EQUITY Share Class 3 USD CMI PACIFIC BASIN ENHANCED EQUITY Share Class 7 USD CMI US ENHANCED EQUITY Share Class 1 USD CMI US ENHANCED EQUITY Share Class 2 USD CMI US ENHANCED EQUITY Share Class 3 USD CMI US ENHANCED EQUITY Share Class 7 USD CMI UK EQUITY Share Class 1 GBP CMI UK EQUITY Share Class 2 GBP CMI UK EQUITY Share Class 3 GBP CMI UK EQUITY Share Class 7 GBP CMI EURO EQUITY TRACKING Share Class 1 EUR CMI EURO EQUITY TRACKING Share Class 2 EUR CMI EURO EQUITY TRACKING Share Class 3 EUR CMI EURO EQUITY TRACKING Share Class 7 EUR CMI JAPAN EQUITY INDEX TRACKING Share Class 1 JPY CMI JAPAN EQUITY INDEX TRACKING Share Class 2 JPY CMI JAPAN EQUITY INDEX TRACKING Share Class 3 JPY CMI UK EQUITY INDEX TRACKING Share Class 1 GBP CMI UK EQUITY INDEX TRACKING Share Class 2 GBP CMI UK EQUITY INDEX TRACKING Share Class 3 GBP CMI UK EQUITY INDEX TRACKING Share Class 7 GBP CMI US EQUITY INDEX TRACKING Share Class 1 USD CMI US EQUITY INDEX TRACKING Share Class 2 USD CMI US EQUITY INDEX TRACKING Share Class 3 USD CMI US EQUITY INDEX TRACKING Share Class 7 USD CMI EURO BOND Share Class 1 EUR CMI EURO BOND Share Class 2 EUR CMI EURO BOND Share Class 3 EUR CMI EURO BOND Share Class 7 EUR CMIG FIXED TERM EURO BOND Share Class 3 EUR CMI JAPAN BOND Share Class 1 JPY CMI JAPAN BOND Share Class 2 JPY CMI JAPAN BOND Share Class 3 JPY CMI UK BOND Share Class 1 GBP CMI UK BOND Share Class 2 GBP CMI UK BOND Share Class 3 GBP CMI US BOND Share Class 1 USD CMI US BOND Share Class 2 USD CMI US BOND Share Class 3 USD CMI US BOND Share Class 7 USD CMIG FIXED TERM US BOND Share Class 3 USD CMI STERLING CURRENCY RESERVE Share Class 1 GBP CMI STERLING CURRENCY RESERVE Share Class 2 GBP CMI STERLING CURRENCY RESERVE Share Class 3 GBP CMI US DOLLAR CURRENCY RESERVE Share Class 1 USD CMI US DOLLAR CURRENCY RESERVE Share Class 2 USD CMI US DOLLAR CURRENCY RESERVE Share Class 3 USD CMI US DOLLAR CURRENCY RESERVE Share Class 7 USD CMI EURO CURRENCY RESERVE Share Class 1 EUR CMI EURO CURRENCY RESERVE Share Class 2 EUR CMI EURO CURRENCY RESERVE Share Class 3 EUR CMI EURO CURRENCY RESERVE Share Class 7 EUR CMI GLOBAL BOND Share Class 1 GBP CMI GLOBAL BOND Share Class 2 GBP CMI GLOBAL MIXED Share Class 1 GBP CMI GLOBAL MIXED Share Class 2 GBP CMI GLOBAL EQUITY Share Class 1 GBP CMI GLOBAL EQUITY Share Class 2 GBP CMIG ACCESS 80% Share Class 7 EUR CMI EUROPEAN ENHANCED EQUITY Share Class 7 EUR OTHER INCOME 6.1 Securities Lending The Fund has signed a contract for securities lending with Royal Trust Corporation of Canada. The Fund earned net income of EUR 924,476 from its activity in securities lending during the period. As at 31 March 2010, the Fund had assets on loan to the value of EUR 1,137,047, RELATED PARTY TRANSACTIONS There were no significant related party transactions during the period, other than those reported in these Financial Statements. 19
21 NOTES TO THE FINANCIAL STATEMENTS - continued 8. PURCHASE AND SALE OF SECURITIES A listing of purchases and sales of securities for the year for each sub-fund is available upon request of the Fund s registered office. 9. SOFT COMMISSIONS No soft commission arrangements were entered into by the Management Company or the Investment Advisor with brokers during the period. 10. FUTURES Commitments for financial futures contracts and the related unrealised profit/(loss) recorded as at 31 March 2010 were as follows: Sub-funds Description Contract Value Unrealised Gain/(Loss) CMI Japan Enhanced Equity TOPIX INDEX (TOKYO) 10/6/2010 (11 contracts) JPY 107,525, JPY 6,988, CMI Pacific Basin Enhanced Equity HONG KONG HANG SENG INDICES 29/04/2010 (1 contract) HKD 1,061, HKD 3, CMI Pacific Basin Enhanced Equity HONG KONG HANG SENG INDICES 29/04/2010 (9 contracts) HKD 9,553, HKD 29, CMI US Enhanced Equity S&P 500 EMINI INDEX 18/06/2010 (25 contracts) USD 1,461, USD (312.50) CMI US Enhanced Equity S&P 500 EMINI INDEX 18/06/2010 (41 contracts) USD 2,397, USD 46, Euro Equity Index Tracking DOW JONES EURO STOXX 50/PR.IND 18/06/2010 (3 contracts) EUR 86, EUR 1, Japan Equity Index Tracking TOPIX INDEX (TOKYO) 10/6/2010 (1 contract) JPY 9,775, JPY 63, UK Equity Index Tracking UKX FTSE 100 INDEX 18/06/2010 (1 contract) GBP 56, GBP UK Equity Index Tracking UKX FTSE 100 INDEX 18/06/2010 (2 contracts) GBP 112, GBP UK Equity Index Tracking UKX FTSE 100 INDEX 18/06/2010 (15 contracts) GBP 844, GBP 8, US Equity Index Tracking S&P 500 EMINI INDEX 18/06/2010 (3 contracts) USD 175, USD US Equity Index Tracking S&P 500 EMINI INDEX 18/06/2010 (19 contracts) USD 1,111, USD 21, CMIG Access 80% DOW JONES EURO STOXX 50/PR.IND 18/06/2010 (35 contracts) EUR 1,004, EUR 17, CMI European Enhanced Equity DOW JONES EURO STOXX 50/PR.IND 18/06/2010 (8 contracts) EUR 229, EUR 3, Access 80% Guaranteed DOW JONES EURO STOXX 50/PR.IND 18/06/2010 (6 contracts) EUR 172, EUR (240.00) CMIG Access 70% Flexible DOW JONES EURO STOXX 50/PR.IND 18/06/2010 (6 contracts) EUR 172, EUR (240.00) CMIG Access 70% Flexible DOW JONES EURO STOXX 50/PR.IND 18/06/2010 (25 contracts) EUR 717, EUR 12, CMIG Access 80% Flexible DOW JONES EURO STOXX 50/PR.IND 18/06/2010 (5 contracts) EUR 143, EUR (200.00) CMIG Access 80% Flexible DOW JONES EURO STOXX 50/PR.IND 18/06/2010 (50 contracts) EUR 1,434, EUR 2, CMIG Access 80% Flexible DOW JONES EURO STOXX 50/PR.IND 18/06/2010 (126 contracts) EUR 3,614, EUR 63, CMIG Access 90% Flexible DOW JONES EURO STOXX 50/PR.IND 18/06/2010 (6 contracts) EUR 172, EUR CMIG Access 90% Flexible DOW JONES EURO STOXX 50/PR.IND 18/06/2010 (11 contracts) EUR 315, EUR 5, CMIG Access 90% Flexible DOW JONES EURO STOXX 50/PR.IND 18/06/2010 (20 contracts) EUR 573, EUR (800.00) Related cash balances held as margin against the above positions are included in cash at bank. 11. CURRENCY RATES The accounting for the Fund as a whole is carried out in EUR. Exchange rates as at 31 March 2010 were: 1 EUR = GBP 1 EUR = USD 1 EUR = JPY 12. NOTIONAL COMMISSION The notional commissionis a provision calculated in order to pay the broker fees arising on the sales of securities when a large redemption is registered. 20
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