Invesco Funds Series 5 Interim Report - Invesco Global Product Range

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Statement of the Manager’s and Trustee’s ResponsibilitiesThe Manager is required under the European Communities (Undertakingsfor Collective Investment in Transferable Securities) Regulations 2011 (the“UCITS Regulations”), to prepare Financial Statements for each financialperiod reporting the financial position of each Fund in the Invesco FundsSeries 5 (“the Series”) as at the end of the accounting period and of itsincome/excess of expenditure over income for the period. In preparingthose financial statements, the Manager:−−−−−ensures that the Financial Statements comply with the Trust Deed,Accounting Standards generally accepted in Ireland and applicableaccounting standards subject to any material departures which aredisclosed and explained in the financial statements;selects suitable accounting policies and then applies them consistently;makes judgements and estimates that are reasonable and prudent;prepares the Financial Statements on a going concern basis unless it isinappropriate to presume that the Series will continue in operation; andis responsible for taking reasonable steps for the prevention anddetection of fraud, error, or non-compliance with laws or the UCITSRegulations, and other irregularities.The Manager is required to keep proper accounting records and to managethe Series in accordance with the UCITS Regulations, the Hong Kong Codeon Units Trusts, Mutual Funds and the Trust Deed.The Directors and the Board of the Manager of the Series are responsiblefor the maintenance and integrity of the information related to the Series onthe Invesco website. Information on the internet is accessible in manycountries with different legal requirements. Legislation in Ireland governingthe preparation and dissemination of financial statements may differ fromlegislation in other jurisdictions.The Trustee is required under the UCITS Regulations to:-1. ensure that the sale, issue, repurchase, redemption and cancellation ofShares effected by or on behalf of the Funds are carried out inaccordance with the UCITS Regulations and in accordance with theTrust Deed.2. ensure that the value of Shares is calculated in accordance with theRegulations and the Trust Deed.3. carry out the instructions of the Manager unless they conflict with theUCITS Regulations or the Trust Deed.4. ensure that where transactions involve the Funds’ assets, anyconsideration is remitted to the Funds within time limits which areacceptable market practice for such a transaction.5. ensure that the Funds’ income is applied in accordance with the UCITSRegulations and the Trust Deed.6. enquire into the conduct of the Manager in each annual accountingperiod and report thereon to the Shareholders. The Trustee's reportshall be delivered to the Manager in good time to enable the Manager toinclude a copy of the report in its Interim Report. The Trustee's Reportshall state whether in the Trustee's opinion the Funds have beenmanaged in that period:(i) in accordance with the limitations imposed on the investment andborrowing powers of the Manager and Trustee by the Trust Deedand the UCITS Regulations; and(ii) otherwise in accordance with the provisions of the Trust Deed andthe UCITS Regulations.If the Manager does not comply with (i) or (ii) above, the Trustee must statewhy this is the case and outline the steps which the Trustee has taken torectify the situation.The Trustee must notify the Central Bank of Ireland promptly of anymaterial breach of the UCITS Regulations, conditions imposed by theCentral Bank of Ireland or provisions of the prospectus with regard to theFund.The duties provided for above may not be delegated by the Trustee to athird party. These duties must be carried out in the State.The Trustee also takes into its custody or under its control all the assets ofthe Funds and holds them in safekeeping for the Shareholders.36 Invesco Funds Series 5
Invesco Global Asset Management LimitedDirectorsC. Majer (German)B. Collins (Irish, Independent Director)L. Schmidt (American)O. Carroll (Irish)C. OSullivan (Irish)M. Boulanger (French)D. Sharp (Canadian)Manager Global Distributor, Administrator and RegistrarInvesco Global Asset Management LimitedRegistered OfficeGeorge’s Quay House43 Townsend StreetDublin 2IrelandCorrespondence address for Global DistributorInvesco Global Asset Management Limited78 Sir John Rogersons QuayDublin 2IrelandRegistrar and Transfer AgentInternational Financial Data Services (Ireland) Limited78 Sir John Rogersons QuayDublin 2IrelandSub-AdministratorBNY Mellon Fund Services (Ireland) LimitedGuild HouseGuild StreetInternational Financial Services CentreDublin 1IrelandSecretaryInvesco Asset Management Limited(Registered office until 31 January 2014)30 Finsbury SquareLondon EC2A 1AGUnited Kingdom(Registered office from 1 February 2014)Perpetual ParkPerpetual Park DriveHenley-on-ThamesOxfordshire RG9 1HHUnited KingdomTrusteeBNY Mellon Trust Company (Ireland) LimitedGuild HouseGuild StreetInternational Financial Services CentreDublin 1IrelandHong Kong Sub-Distributor and Representative41/f Citibank Tower3 Garden Road, CentralHong KongGerman Information AgentInvesco Asset Management Deutschland GmbHRegistered OfficeAn der Welle 5D-60322 Frankfurt am MainGermanyUnited Kingdom RepresentativeInvesco Global Investment Funds Limited(Registered office until 31 January 2014)30 Finsbury SquareLondon EC2A 1AGUnited Kingdom(Registered office from 1 Febmaiy 2014)Perpetual Park, Perpetual Park DriveHenley-on-ThamesOxfordshire RG9 1HHUnited KingdomIndependent Auditors of the Fund andManagement Company AuditorsPricewaterhouseCoopersChartered Accountants and Registered AuditorsOne Spencer DockNorth Wall QuayDublin 1IrelandInvestment Advisers to Invesco Korean Equity Fund andInvesco PRC Equity FundInvesco Hong Kong LimitedRegistered Office32nd Floor, Three Pacific Place1 Queen's Road EastHong KongInvestment Advisers to Invesco Emerging Markets Equity FundInvesco Asset Management Limited(Registered office until 31 January 2014)30 Finsbury SquareEC2A 1AG LondonUnited Kingdom(Registered office from 1 February 2014)Perpetual Park, Perpetual Park DriveHenley-on-ThamesOxfordshire RG9 1HHUnited KingdomAustrian DistributorInvesco Asset Management Österreich GmbHRotenturmstraße 16-18A-1010 ViennaAustriaAustrian Paying AgentErste Bank der oesterreichischen Sparkassen AGGraben 211010 ViennaAustriaGerman Paying AgentBNP Paribas Security Services S.C.A.Zweigniederlassung Frankfurt am MainEuropa-Allee 12D-60327 Frankfurt am MainGermanyLegal AdvisorMatheson70 Sir John Rogerson’s QuayDublin 2IrelandThe latest Financial Statements are also available through Invesco's Internet Sitewww.invesco.com. For Shareholders in Hong Kong please refer to www.invesco.com.hk37 Invesco Funds Series 5
Page 1 and 2: Invesco Funds Series 5Interim Repor
Page 3 and 4: Investment Policy and Description o
Page 5 and 6: Invesco Emerging Markets Equity Fun
Page 11 and 12: Invesco Korean Equity FundInvestmen
Page 13 and 14: Invesco Korean Equity FundPortfolio
Page 15 and 16: Invesco PRC Equity FundInvestment A
Page 17 and 18: Invesco PRC Equity FundPrice and In
Page 19 and 20: Invesco PRC Equity FundPortfolio St
Page 21 and 22: Balance SheetAs at 31 May 2014Inves
Page 23 and 24: Balance SheetAs at 31 May 2013Inves
Page 25 and 26: Income StatementFor the year ended
Page 27 and 28: Statement of Changes in Net Assets
Page 29 and 30: Statement of Changes in Net Assets
Page 31 and 32: Notes to the Financial Statements (
Page 37: Notes to the Financial Statements (

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