Offshore Funds. UBS (Lux) Bond SICAV. Reports to Participators

Transcription

1 Offshore Funds UBS (Lux) Bond SICAV Reports to Participators UBS (Lux) Bond SICAV Report of income for UK tax purposes Date: Dear Investor, This website comprises a report of income to investors who held investments in UBS (Lux) Bond SICAV as at 31 May The classes of shares listed below are registered with HM Revenue & Customs in the UK as "reporting funds". As such, the fund is required to make reports of income to the investors. There may be a requirement for you to pay tax as though you had actually received a dividend from the fund. If you are not subject to UK taxation, you may ignore this notice. If you are subject to UK taxation (unless you are a non-domiciled individual paying tax on the remittance basis), you will be required to pay tax on the share of income reported to you in this notice. If you are uncertain you should seek advice from your tax advisor. For UK tax purposes, you are treated as receiving income on the "Fund distribution date" in (d) below. You should therefore include this income in your tax return for the tax year which includes that date. This income should be converted into sterling for a UK tax return. The amount of income treated as received by you will be the "Excess" reported in (b) below, multiplied by the number of shares you held at 31 May The table below comprises the report of income as required for UK purposes, with the columns having the following meanings: a) Amount actually distributed to participants per share b) Excess of reported income per share over amount actually distributed c) Dates on which distributions were made

2 d) Fund distribution date e) Whether the fund continues to be a reporting fund at the present date HMR C ref Sub-fund Share class ISIN CCY (a) (b) (c) (d) (e ) Asian Local Asian Local Asian Local I-X-dist LU USD 6.58 Nil Yes LU USD N/A N/A Yes P-dist LU USD 5.50 Nil Yes LU USD N/A N/A Yes Q-dist LU USD 4.69 Nil Yes I-X-acc LU USD N/A N/A Yes LU USD N/A N/A Yes LU USD N/A N/A Yes 0091 I-A3-acc LU EUR N/A N/A Yes LU EUR N/A N/A Yes P-dist LU EUR N/A N/A Yes 0057 I-A3- Ukdist LU EUR 1.64 Nil Yes 0057 I-A3- Ukdist LU EUR 1.37 Nil Yes 0082 (USD LU EUR N/A N/A Yes I-A3-acc LU EUR N/A N/A Yes I-A3-dist LU EUR Yes

3 LU EUR N/A N/A Yes Q-dist LU EUR Yes 0016 Diversifier ) P- acc LU USD N/A Nil N/A Yes 0017 Diversifier ) P- acc LU USD N/A Nil N/A Yes 0089 Diversifier Q- acc LU USD N/A Nil N/A Yes 0010 Diversifier LU USD N/A Nil N/A Yes 0024 Corporates LU USD N/A N/A Yes 0076 Corporates LU USD N/A N/A Yes 0023 Corporates LU USD N/A N/A Yes Corporates Corporates Corporates Local Local Local Europe Europe Bonds 2017 LU USD N/A N/A Yes LU USD N/A N/A Yes Q-dist LU USD 3.02 Nil Yes LU USD N/A N/A Yes P-dist LU USD 3.23 Nil Yes U-X-acc LU USD N/A N/A Yes LU EUR N/A N/A Yes Q-dist LU EUR 4.52 Nil Yes I-A1-dist LU EUR Yes

4 Bonds 2017 Bonds 2017 LU USD N/A N/A Yes Q-dist LU USD Yes 0046 Bonds 2018 ) K-1-acc LU CHF N/A 198' N/A Yes 0047 Bonds 2018 ) K-1-dist LU CHF 73' ' Yes Bonds 2018 ) Bonds 2018 ) Bonds 2018 Bonds 2018 LU CHF N/A N/A Yes Q-dist LU CHF 2.15 Nil Yes LU EUR N/A N/A Yes LU EUR N/A N/A Yes 0045 Bonds 2018 K-1-acc LU USD N/A 202' N/A Yes Bonds 2018 Bonds 2018 Bonds 2018 Bonds 2018 High Yield Bonds 2018 High Yield Bonds 2018 High Yield Bonds 2018 LU USD N/A N/A Yes P-dist LU USD Yes LU USD N/A N/A Yes Q-dist LU USD Yes LU EUR N/A N/A Yes LU USD N/A N/A Yes Q-dist LU USD Yes 0101 Corporates I-X- UKdist LU USD 0.45 Nil Yes 0002 Corporates U-X-dist LU USD Nil Yes 0061 Dynamic LU USD N/A N/A Yes 0098 Dynamic LU USD N/A N/A Yes

5 0063 Dynamic LU USD N/A N/A Yes 0099 Dynamic LU USD N/A N/A Yes Dynamic Dynamic Dynamic LU USD N/A N/A Yes LU USD N/A N/A Yes Q-dist LU USD Yes 0065 I-X-acc LU USD N/A N/A Yes 0034 LU USD N/A N/A Yes 0068 LU USD N/A N/A Yes 0035 LU USD N/A N/A Yes 0069 LU USD N/A N/A Yes 0056 K-1- Ukdist LU USD 51' ' Yes High Yield LU USD N/A N/A Yes LU USD N/A N/A Yes Q-Ukdist LU USD N/A N/A Yes LU USD N/A N/A Yes

6 0009 High Yield LU USD N/A N/A Yes 0090 High Yield LU USD N/A N/A Yes 0018 High Yield Q-dist LU USD 6.32 Nil Yes 0100 High Yield I-X- UKdist LU USD 0.70 Nil Yes High Yield High Yield LU USD N/A N/A Yes Q-dist LU USD 4.56 Nil Yes 0103 Short Term EUR Corporates I-X-acc LU EUR N/A N/A Yes 0102 Short Term USD Corporates I-X-acc LU USD N/A N/A Yes Short Term USD Corporates Short Term USD Corporates LU USD N/A N/A Yes LU USD N/A N/A Yes 0054 LU USD 3.88 Nil Yes 0039 LU USD 4.08 Nil Yes 0055 F-ukdist LU USD 5.08 Nil Yes 0059 LU USD N/A N/A Yes F-acc LU USD N/A Nil N/A Yes LU USD 3.78 Nil Yes I-B-acc LU USD N/A N/A Yes LU USD N/A Nil N/A Yes LU USD N/A N/A Yes

7 0028 F-acc LU USD N/A Nil N/A Yes 0040 LU USD 5.46 Nil Yes 0074 LU USD N/A N/A Yes 0030 LU USD 5.98 Nil Yes 0031 LU USD 7.33 Nil Yes F-acc LU USD N/A Nil N/A Yes LU USD Yes LU USD N/A N/A Yes LU USD N/A N/A Yes Q-mdist LU USD Yes Q-mdist LU USD Yes Q-mdist LU USD Yes Q-mdist LU USD Yes Q-mdist LU USD Yes Q-mdist LU USD Yes U-X-acc LU USD N/A N/A Yes