ACCOUNTING ENTRIES IN FUNCTIONAL CURRENCY

F-1 On introducing cash into the fund:

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F-2 On purchase of XCCY Swap trade:

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F-3 On purchase of cross-currency interest rate swap trade: (T-1 @ FX Rate: 1.2924)

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F-4 On accounting for premium on purchase of cross-currency interest rate swap trade:

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F-5 On payment of premium on purchase of cross-currency interest rate swap trade:

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F-6 On reversal of existing net present value of XCCY Swap on valuation date:

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F-7 On valuation of XCCY Swap on valuation date:

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F-8 Accrued interest on valuation date—pay leg:

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F-9 Accrued interest on valuation date -pay leg: (T-2 @ FX Rate: 1.3331)

F-10 On reversal of accrued interest on coupon date—receive leg:

F-11 On accounting ...

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