Form N-1a - United States Securities And Exchange Commission Page 50
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542.
Computation.
(a)
(i)
In determining the Fund’s “actual expenses” for purposes of this example, include all expenses that are
deducted from the Fund’s assets or charged to all shareholder accounts, including “Management Fees,”
“Distribution [and/or Service] (12b-1) Fees,” and “Other Expenses” as those terms are defined in Instruction 3
to Item 3 of this form as modified by Instructions 2(a)(ii) and (c)(i) to this Item. Reflect recurring and non-
recurring fees charged to all investors other than any exchange fees, sales charges (loads), or fees charged upon
redemption of the Fund’s shares. The amount of expenses deducted from the Fund’s assets are the amounts
shown as expenses in the Fund’s statement of operations (including increases resulting from complying with
paragraph 2(g) of rule 6-07 of Regulation S-X [17 CFR 210.6-07]).
(ii)
For purposes of this Item 27(d)(1), “Other Expenses” include extraordinary expenses as determined under
generally accepted accounting principles (see Accounting Principles Board Opinion No. 30). If extraordinary
expenses were incurred that materially affected the Fund’s “Other Expenses,” the Fund may disclose in a
footnote to the Example what “actual expenses” would have been had the extraordinary expenses not been
included.
(b)
Assume reinvestment of all dividends and distributions.
(c)
(i)
Base the percentages of “actual expenses” on amounts incurred during the Fund’s most recent fiscal half-year
(the Fund’s second fiscal half-year in the case of an annual report). “Actual expenses” should reflect actual
expenses after expense reimbursement or fee waiver arrangements that reduced expenses during the most
recent fiscal half-year.
(ii)
If there have been any increases or decreases in Fund expenses that occurred during the Fund’s most recent
fiscal half-year (or that have occurred or are expected to occur during the current fiscal year) that would have
materially affected the information in the Example had those changes been in place throughout the most recent
fiscal half-year, restate in a footnote to the Example the expense information using the current fees as if they had
been in effect throughout the entire most recent fiscal half-year. A change in Fund expenses does not include a
decrease in expenses as a percentage of assets due to economies of scale or breakpoints in a fee arrangement
resulting from an increase in the Fund’s assets.
(d)
Reflect any shareholder account fees collected by more than one Fund by allocating the total amount of the fees
collected during the Fund’s most recent fiscal half-year (the Fund’s second fiscal half-year in the case of an annual
report) for all such Funds to each Fund in proportion to the relative average net assets of the Fund. A Fund that
charges account fees based on a minimum account requirement exceeding $1,000 may adjust its account fees based
on the amount of the fee in relation to the Fund’s minimum account requirement.
3.
Graphical Representation of Holdings. One or more tables, charts, or graphs depicting the portfolio holdings of the Fund
by reasonably identifiable categories (e.g., type of security, industry sector, geographic regions, credit quality, or maturity)
showing the percentage of net asset value or total investments attributable to each. The categories and the basis of the
presentation should be formatted, in a manner reasonably designed to depict clearly the types of investments made by
the Fund, given its investment objectives. If the Fund depicts portfolio holdings according to the credit quality, it should
include a description of how the credit quality of the holdings were determined, and if credit ratings, as defined in section
3(a)(60) of the Securities Exchange Act [15 U.S.C. 78(c)(a)(60)], assigned by a credit rating agency, as defined in section
3(a)(61) of the Securities Exchange Act [15 U.S.C. 78(c)(a)(61)], are used, explain how they were identified and selected.
This description should be included near, or as part of, the graphical representation.
4.
Statement Regarding Availability of Quarterly Portfolio Schedule. A statement that: (i) the Fund files its complete schedule of
portfolio holdings with the Commission for the first and third quarters of each fiscal year on Form N-Q; (ii) the Fund’s
Forms N-Q are available on the Commission’s website at (iii) the Fund’s Forms N-Q may be reviewed
and copied at the Commission’s Public Reference Room in Washington, DC, and that information on the operation of the
Public Reference Room may be obtained by calling 1-800-SEC-0330; and (iv) if the Fund makes the information on Form
N-Q available to shareholders on its website or upon request, a description of how the information may be obtained from the
Fund.
5.
Statement Regarding Availability of Proxy Voting Policies and Procedures. A statement that a description of the policies
and procedures that the Fund uses to determine how to vote proxies relating to portfolio securities is available (i) without
charge, upon request, by calling a specified toll-free (or collect) telephone number; (ii) on the Fund’s website, if
applicable; and (iii) on the Commission’s website at
Instruction
When a Fund (or financial intermediary through which shares of the Fund may be purchased or sold) receives a request
for a description of the policies and procedures that the Fund uses to determine how to vote proxies, the Fund (or
financial intermediary) must send the information disclosed in response to Item 17(f) of this Form, within three
business days of receipt of the request, by first-class mail or other means designed to ensure equally prompt delivery.
43
SEC 2052 (10/16)
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