ProsPectus - Nikko AM Asia Limited

(bb)
(cc)
(dd)
(ee)
(ff)
the amount of tax attributable to such Sub-Fund, if any, on capital gains attributable to such Sub-Fund
accrued up to the end of the last Accounting Period and remaining unpaid;
such sum in respect of tax attributable to such Sub-Fund, if any, on net capital gains attributable to
such Sub-Fund realised during a current Accounting Period prior to the valuation being made as in the
estimate of the Managers will become payable;
any amount of the remuneration of the Trustee attributable to such Sub-Fund accrued to the date as at
which the valuation is made but remaining unpaid;
any other costs and expenses attributable to such Sub-Fund payable but not paid which are expressly
authorised by the terms of the Deed to be payable out of the Deposited Property attributable to such
Sub-Fund; and
any appropriate allowance for any contingency liabilities attributable to such Sub-Fund;
(v)
(vi)
(vii)
(viii)
there shall be taken into account such sum as in the estimate of the Managers will fall to be paid or reclaimed
in respect of taxation related to Income attributable to such Sub-Fund down to the relevant date;
there shall be added the amount of any tax attributable to such Sub-Fund, if any, on capital gains attributable
to such Sub-Fund estimated to be recoverable and not received;
any Value attributable to such Sub-Fund (whether of an Authorised Investment or cash) otherwise than in
Dollars and any non‐Dollar borrowing shall be converted into Dollars at the rate (whether official or otherwise)
which the Managers shall after consulting or in accordance with a method approved by the Trustee deem
appropriate to the circumstances having regard inter alia to any premium or discount which may be relevant
and to the costs of exchange; and
where the current price of an Authorised Investment attributable to such Sub-Fund is quoted “ex” any dividend,
interest or other rights to which the Deposited Property is entitled but such dividend, interest or the property
or cash to which the rights relate has not been received and is not taken into account under any provisions of
this definition, the amount of such dividend, interest or property or cash shall be taken into account.
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