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					Offis 3                                                                 Offshore Funds - Web Update List                                    HMRC Offshore Funds Team




          Ref   Fund Name                                                            Cert From      Cert To       Equalisation   SEDOL ISIN Ref
          A0005 Aberdeen International Fund Plc
                     001 World Bond Fund                                               01/04/2001    24/03/2006         Y
                     002 UK Opportunities Fund                                         01/04/2001    24/03/2006         N
                     003 High Yield Bond Fund                                          01/04/2001    24/03/2006         N
                     004 Fixed Interest Opportunities Fund                             01/04/2001    24/03/2006         N
                     005 Sterling Corporate Bond Fund                                  01/04/2001    24/03/2006         N
                     006 European Opportunities Fund                                   01/04/2001    24/03/2006         N
                     007 China Opportunities Fund                                      01/04/2001    24/03/2006         N
                     008 Asia Pacific Fund                                             01/04/2001    24/03/2006         N
                     009 Technology Fund                                               01/04/2001    24/03/2006         N
                     010 India Opportunities Fund                                      01/04/2001    24/03/2006         N
                     011 Emerging Markets Fund                                         01/04/2001    24/03/2006         N
                     012 Asian Smaller Companies Fund                                  01/04/2001    24/03/2006         N
          A0008 Abico Fund Plc
                     001 UK Balanced                                                   01/04/2004    31/03/2006         N
                     002 UK Growth                                                     01/04/2004    31/03/2006         N
                     003 European Growth                                               01/04/2004    31/03/2006         N
                     005 Far East Growth                                               01/04/2004    31/03/2006         N
                     007 Far East Growth                                               01/04/2004    31/03/2006         N
                     008 International Growth                                          01/04/2004    31/03/2006         N
                     009 Liquidity                                                     01/04/2004    31/03/2006         N
          A0009 Abico Fund                                                             01/08/1996    31/03/2000         N
          A0013 Abicocash Plc
                     001 Abicocash Plc Sterling Class A                                04/05/2000    31/03/2010         N
                     002 Abicocash PLC US Dollar Class A                               04/05/2000    31/03/2010         N
                     003 Abicocash PLC Euro Class A                                    04/05/2000    31/03/2010         N
                     004 Abicocash PLC Aus Dollar Class A                              04/05/2000    31/03/2010         N
                     005 Abicocash Plc Sterling Class B                                01/04/2006    31/03/2010         N
                     006 Abicocash Plc Sterling Class C                                01/04/2006    31/03/2010         N
                     007 Abicocash Plc Sterling Class D                                01/04/2006    31/03/2010         N
                     008 Abicocash PLC US Dollar Class B                               01/04/2006    31/03/2010         N
                     009 Abicocash PLC US Dollar Class C                               01/04/2006    31/03/2010         N
                     010 Abicocash PLC US Dollar Class D                               01/04/2006    31/03/2010         N
                     011 Abicocash PLC Euro Class B                                    01/04/2006    31/03/2010         N
                     012 Abicocash PLC Euro Class C                                    01/04/2006    31/03/2010         N
                     013 Abicocash PLC Euro Class D                                    01/04/2006    31/03/2010         N
                     014 Abicocash PLC Aus Dollar Class B                              01/04/2006    31/03/2010         N
                     015 Abicocash PLC Aus Dollar Class C                              01/04/2006    31/03/2010         N
                     016 Abicocash PLC Aus Dollar Class D                              01/04/2006    31/03/2010         N
          A0014 Acre Property Fund Ltd                                                 15/06/2001    31/03/2004         Y
          A0015 A B International Fund Ltd
                     001 Global Managed Bond Fund $                                    01/01/1998    31/12/2003         N
                     002 European Managed Growth Fund $                                01/01/1998    31/12/2003         N
                     003 Global Balanced Fund $                                        01/01/1998    31/12/2003         N
          A0017 Atlantis Asian Recovery Fund Plc                                       19/11/1999    31/07/2007         Y           0884419
          A0018 Atlantis Kosdaq Fund Plc                                               01/08/2000    28/03/2003         N
          A0019 Access PCP Ltd                                                         01/10/1985    15/05/2000         N
          A0020 Atlantis China Fund Plc                                                17/05/2002    31/07/2007         Y
          A0022 Arisaig Asean Fund Ltd                                                 01/01/1999    31/12/2002         N
          A0024 Atlantis Korean Smaller Companies Fund                                 15/06/1995    31/07/2010         N           0062259
          A0026 Alfred Berg SICAV
                     001 Europe                                                        01/01/1991    31/12/2003         Y
                     002 Far East                                                      01/01/1991    31/12/2003         N
                     003 Germany                                                       01/01/1991    31/12/2003         N
                     004 Global                                                        01/01/1991    31/12/2003         N
                     005 Japan                                                         01/01/1991    31/12/2003         N
                     006 North America                                                 01/01/1991    31/12/2003         N
                     007 Switzerland                                                   01/01/1991    31/12/2003         N
          A0027 Alfred Berg Norden
                     001 Aktier                                                        01/01/1996    31/12/1996         N
                     002 Likviditet                                                    01/01/1996    31/12/1996         N
                     003 Obligation Sverige                                            01/01/1996    31/12/1996         N
          A0028 Active Commercial Estates Trust                                        16/08/2001    20/03/2003         N
          A0030 AIB Investment Fund
                     001 Cautiously Managed Growth Fund                                02/11/1994    12/09/2005         Y
                     002 Managed Growth Fund                                           02/11/1994    12/09/2005         N
          A0031 Aetna International Umbrella Fund SICAV                                28/03/1988    31/12/1998         N
          A0033 Apollo Hedge Fund Ltd                                                  22/01/1997    31/03/1998         N
          A0034 AIB Percy Investment Funds Plc                                         01/10/2002    18/10/2004         N
          A0035 Apollo Californian Fund Ltd                                            01/04/2003    31/03/2009         N
          A0040 Aitchison & Colgrave International Portfolio Fund Ltd                  06/11/1987    31/12/2005         N
          A0051 Axa World Funds 11 SICAV
                     001 UK Equities in GBP                                            01/04/1988    31/12/2003         Y
                     002 Global Masters in USD                                         01/04/1988    31/12/2003         N
                     003 North American Equities in USD                                01/04/1988    31/12/2003         N
                     004 Continental European Op in EUR                                01/04/1988    31/12/2003         N
                     005 Far East in JPY                                               01/04/1988    31/12/2003         N
                     006 Global Ecological in EUR                                      01/04/1988    31/12/2003         N
                     007 Distribution in GBP                                           01/04/1988    31/12/2003         N
          A0052 Axa Taiwan Fund                                                        11/07/1996    31/12/1998         N
          A0055 Albion Investment Co (Alderney) Ltd                                    01/01/1984    31/12/2003         Y
          A0056 Australia New Horizons Fund                                            01/07/1996    30/06/2010         N
          A0070 American Endeavor Fund Ltd                                             09/05/1988    31/03/1997         N
          A0072 All Points Multi-manager Plc                                           14/05/1999    31/05/2004         N
          A0074 Allied Dunbar International Specialist Funds Plc                       21/06/1993    31/12/1998         N




                                                                                 Page 1 of 148                                           Date: 12/20/2011 Time: 4:04 PM
Offis 3                                                                  Offshore Funds - Web Update List                                    HMRC Offshore Funds Team




          Ref   Fund Name                                                             Cert From      Cert To       Equalisation   SEDOL ISIN Ref
          A0085 Allied Dunbar International Funds Ltd
                     001 Managed Currency                                               21/05/1984    31/12/2010         N        GB0000192442
                     002 Gilt & Income Fund                                             01/05/1984    31/12/2010         N        GB0000193184
                     003 Worldwide Equity Fund                                          01/05/1984    31/12/2010         N        GB0000192558
                     004 Managed Fund                                                   01/05/1984    31/12/2010         N        GB0000192335
                     005 North American Growth Fund                                     01/05/1984    31/12/2010         N        GB0000192772
                     006 Far East Fund                                                  01/05/1984    31/12/2010         N        GB0000192996
                     007 UK Capital Growth Fund                                         01/05/1984    31/12/2010         N        GB0000189174
                     008 Europe Fund                                                    01/05/1984    31/12/2010         N        GB0000189281
          A0095 Alpha Portfolio Plc
                     001 Invesco Asia Alpha Fund - A share                              28/07/1999    31/07/2009         Y
                     002 Invesco Japan Alpha Fund - A share                             28/07/1999    31/07/2009         Y
          A0120 Amoeba Fund                                                             28/05/1997    11/07/2005         N
          A0145 Apollo European Fund Ltd                                                01/04/2001    31/03/2003         Y
          A0155 Apollo Tiger Fund Ltd                                                   20/04/1994    31/03/2009         Y
          A0156 Apollo Japan Fund Ltd                                                   01/04/2001    31/03/2003         Y
          A0175 Anchor International Fund Ltd                                           01/01/1984    30/06/1998         N
          A0194 Asean Fund Ltd                                                          01/11/1991    31/10/1997         N
          A0206 Ashmore East European Local Currency Debt Portfolio                     31/08/2001    30/08/2003         N
          A0207 Ashmore Emerging Markets Liquid Investment Portfolio                    01/09/1994    31/08/2010         N        GB0000242932
          A0208 Ashmore Local Currency Debt Portfolio                                   31/08/2001    31/08/2010         N        GB0000400399
          A0209 Ashmore Russian Debt Portfolio                                          31/08/2001    31/08/2010         N        GB0000429166
          A0239 Argentinian Investment Company                                          12/02/1991    11/10/2001         N
          A0295 Ashby London International Portfolio Ltd                                30/10/1991    31/10/1999         N
          A0299 Ashcourt Select Portfolio Fund Ltd                                      28/11/2001    30/04/2006         N
          A0312 Ashburton Global Funds PCC
                     001 Sterling International Equity - R class                        29/07/1986    31/03/2010         Y
                     002 Sterling Managed Income - R class                              29/07/1986    31/03/2010         Y
                     003 Sterling Asset Management - R class                            29/07/1986    31/03/2010         Y
                     004 Dollar International Equity - R class                          29/07/1986    31/03/2010         Y
                     005 Dollar Managed Income - R class                                29/07/1986    31/03/2010         Y
                     006 Euro Asset Management - R class                                29/07/1986    31/03/2010         Y
                     007 Americas Equity Feeder Fund - R class                          01/12/2006    31/03/2010         Y
                     008 European Equity Feeder Fund - R class                          01/12/2006    31/03/2010         Y
                     009 Japan Equity Feeder Fund - R class                             01/12/2006    31/03/2010         Y
                     010 Chindia Equity Feeder Fund - R class                           01/12/2006    31/03/2010         Y
                     011 Chindia Equity Fund - R class                                  01/12/2006    31/03/2010         Y
                     012 Americas Equity Fund - R class                                 01/12/2006    31/03/2010         Y
                     013 European Equity Fund - R class                                 01/12/2006    31/03/2010         Y
                     014 Japan Equity Fund - R class                                    01/12/2006    31/03/2010         Y
                     015 Sterling Managed Income - C class                              01/04/2007    31/03/2010         Y
                     016 Sterling Asset Management - I class                            01/04/2007    31/03/2010         Y
                     017 Dollar Managed Income - C class                                01/04/2007    31/03/2010         Y
                     018 Americas Equity Fund - C class                                 01/04/2007    31/03/2010         Y
                     019 Americas Equity Feeder Fund - C class                          01/04/2007    31/03/2009         N
                     020 European Equity Fund - I class                                 01/04/2007    31/03/2010         Y
                     021 European Equity Fund - C class                                 01/04/2007    31/03/2010         Y
                     022 European Equity Feeder Fund - I class                          01/04/2007    31/03/2010         Y
                     023 Japan Equity Fund - C class                                    01/04/2007    31/03/2010         N
                     024 Japan Equity Feeder Fund - I class                             01/04/2007    31/03/2010         Y
                     025 Chindia Equity Feeder Fund - I class                           01/04/2007    31/03/2010         Y
                     026 Chindia Equity Feeder Fund - C class                           01/04/2007    31/03/2009         Y
                     027 Chindia Equity Fund - C class                                  01/04/2007    31/03/2010         Y
                     028 Americas Equity Feeder Fund - I Class                          01/04/2008    31/03/2010         Y
                     029 Chindia Equity Fund - I Class                                  01/04/2008    31/03/2010         Y
          A0314 Asset Holder PCC No2 Ltd
                     001 Ashmore Emerging Economy Portfolio                             28/04/2001    30/04/2010         N
                     002 Ashmore Asian Recovery Fund                                    28/04/2001    30/04/2010         N
                     003 Ashmore Multi Strategy Fund                                    28/04/2001    30/04/2010         N
          A0316 Ashmore Russian Equity Fund                                             01/01/2002    31/12/2010         N        KYG0609W1078
          A0317 All Points Managed Portfolios Ltd                                       16/10/2002    30/06/2003         N
          A0318 Aberdeen India Fund Ltd                                                 31/07/1996    18/05/1999         N
          A0319 Allianz Dresdner Global Distributor Fund
                     001 UK Gilt                                                        20/08/1999 30/06/2005            Y
                     002 North American Growth                                          28/08/1999 30/06/2005            Y
          A0320 Ashmore Emerging Market Debt Fund                                       01/01/2003 31/12/2010            N        KYG061451095
          A0321 Ashmore SICAV
                     001 Emerging Markets Debt Fund Institutional €                     10/01/2003    31/12/2009         N        LU0160485347
                     002 Emerging Markets Debt Fund Retail €                            10/01/2003    31/12/2009         N        LU0160485420
                     003 Emerging Markets Debt Fund Institutional US$                   10/01/2003    31/12/2009         N        LU0160484530
                     004 Emerging Markets Debt Fund Retail US$                          10/01/2003    31/12/2009         N        LU0160485263
                     005 Local Currency Fund - Euro Retail Class                        26/07/2006    31/12/2009         N        LU0261074230
                     006 Local Currency Fund - US$ Institutional Class                  26/07/2006    31/12/2009         N        LU0261074404
                     007 Local Currency Fund Euro Institutional                         01/01/2007    31/12/2009         N
                     008 Local Currency Fund US $ Retail                                01/01/2007    31/12/2009         N
                     009 Local Currency Fund GBP Retail Class                           01/01/2009    31/12/2009         N
                     010 Emerging Markets Debt Fund GBP Retail Class                    01/01/2009    31/12/2009         N
          A0322 Aon Investment Company
                     001 European Equity (Ex UK) Class I                                25/03/2003    31/12/2005         Y
                     002 Japanese Equity-Class I                                        25/03/2003    31/12/2005         N
                     003 Long Dated Sterling Credit- class I                            25/03/2003    31/12/2005         N
                     004 North American Equity- class I                                 25/03/2003    31/12/2005         N
                     005 UK Equity-Class I                                              25/03/2003    31/12/2005         N
                     006 Asia Pacific (Ex Japan)- Class I                               25/03/2003    31/12/2005         N
                     007 European Equity (Ex UK) Class A                                19/07/2004    31/12/2005         N




                                                                                  Page 2 of 148                                           Date: 12/20/2011 Time: 4:04 PM
Offis 3                                                                 Offshore Funds - Web Update List                                  HMRC Offshore Funds Team




          Ref     Fund Name                                                             Cert From Cert To       Equalisation   SEDOL ISIN Ref
                       008 UK Equity-Class A                                              19/07/2004 31/12/2005       N
                       009 Japanese Equity-Class A                                        25/03/2003 31/12/2005       N
                       010 Asia Pacific (Ex Japan)- Class A                               19/07/2004 31/12/2005       N
                       011 North American Equity- class A                                 19/07/2004 31/12/2005       N
                       012 Long Dated Sterling Credit- class A                            19/07/2004 31/12/2005       N
          A0323   Active Commercial Estates Plc
                       001 Income Share                                                   21/03/2003 05/04/2011       N
                       002 Accumulation Share                                             21/03/2003 05/04/2011       N
          A0324   Apollo Californian Fund Ltd                                             01/04/2001 31/03/2002       N
          A0325   Ashby London International Portfolio Ltd                                18/08/1987 31/10/1990       N
          A0326   Atlantis International Umbrella Fund
                       001 Atlantis Asian Opportunities Fund                              10/10/2003 12/02/2009        Y
                       002 Atlantis Asian Special Situations Fund                         10/10/2003 23/10/2008        Y
                       003 Atlantis Japan Opportunities Fund                              10/10/2003 31/12/2010        Y
                       004 Atlantis China Fortune                                         18/07/2005 31/12/2010        Y
                       005 Atlantis India Opportunities                                   25/11/2005 31/12/2010        Y
                       006 Atlantis Korea Opportunities                                   23/11/2005 09/03/2009        Y
                       007 Atlantis Asian Fund (Formerly Atlantis Asian Recovery)         01/02/2007 31/12/2010        Y
                       008 Atlantis China Fund                                            01/02/2007 31/12/2010        Y
                       009 Atlantis China Healthcare                                      01/02/2007 31/12/2010        Y
                       010 Atlantis New China Fortune                                     01/01/2009 31/12/2010        Y
          A0327   Aviva Morley Fund SICAV
                       001 Asia Pacific Equity Fund - Bx share class                      01/01/2004 31/12/2010       N
                       002 American Equity Fund - Bx share class                          01/01/2004 31/12/2010       N
                       003 American Equity Fund - I1 share class                          01/01/2004 31/12/2004       N
                       004 European Equity Fund - Bx share class                          01/01/2004 31/12/2010       N
                       005 Japanese Equity Fund - Bx share class                          01/01/2004 31/12/2010       N
                       006 UK Equity Focus Fund - Bx share class                          01/01/2004 31/12/2010       N
                       007 French Equity Fund - Bx share class                            01/01/2004 31/12/2010       N
                       008 Emerging Markets Equity Fund - Bx share class                  01/01/2004 31/12/2010       N
                       009 Global Balanced Fund - Bx share class                          01/01/2004 20/11/2006       N
                       010 Pan European Equity Fund - Bx share class                      01/01/2004 31/12/2010       N
                       011 European Value Equity Fund - Bx share class                    01/01/2004 31/12/2010       N
                       012 European RIET Fund - Bx share class                            01/01/2004 31/12/2010       N
                       013 European Convergence Equity Fund - Bx Share Class              01/01/2005 31/12/2010       N
                       014 Long Term European Bond Fund - Bx Share Class                  01/01/2005 31/12/2010       N
                       015 Short Term European Bond Fund - Bx Share Class                 01/01/2005 31/12/2010       N
                       016 European Corporate Bond Fund - Bx Share Class                  01/01/2005 31/12/2010       N
                       017 GBP Reserve Fund - Bx Share Class                              01/01/2005 31/12/2010       N
                       018 Absolute TAA Fund (Ax Share Class)                             01/01/2006 31/12/2010       N
                       019 Absolute TAA Fund (Ix Share Class)                             01/01/2006 31/12/2010       N
                       020 Emerging Markets Local Currency Bond Fund (Bx Share Class) 01/01/2006 31/12/2008           N
                       021 European Aggregate Bond Fund (Bx Share Class)                  01/01/2006 31/12/2009       N
                       022 GBP Reserve Fund - Ax share class                              01/01/2006 31/12/2010       N
                       023 Global REIT Fund - BX share class                              01/01/2006 31/12/2010       N
                       024 UK Equity Focus Fund - Ax Share Class                          01/01/2006 31/12/2010       N
                       025 Absolute TAA 5 Fund - BX Share Class Dividend                  06/12/2007 31/12/2010       N
                       026 Emerging Markets Equity Small Cap - BX Share Class             22/08/2007 31/12/2010       N
                       027 Emerging Markets Local Currency Bond Fund - AX GBP Share Class 01/01/2007 31/12/2008       N
                       028 Emerging Markets Local Currency Bond Fund - IX GBP Share Class 01/01/2007 31/12/2010       N
                       029 European Aggregate Bond Fund - AX GBP Share Class              01/01/2007 31/12/2008       N
                       030 European Aggregate Bond Fund - IX GPB Share Class              01/01/2007 31/12/2008       N
                       031 European Convergence Equity Fund - AX GBP Share Class          01/01/2007 31/12/2009       N
                       032 European Convergence Equity Fund - IX GBP Share Class          01/01/2007 31/12/2008       N
                       033 European Equtiy Fund - AX GBP Share Class                      01/01/2007 31/12/2008       N
                       034 European Equity Fund - IX GBP Share Class                      01/01/2007 31/12/2008       N
                       035 Global Convertibles - AX GBP Share Class                       01/01/2007 31/12/2010       N
                       036 Global Convertibles Fund - Ix GBP share class                  01/01/2007 31/12/2010       N
                       037 Absolute TAA 5 Fund (Ix Hedge Share Class Dividend)            28/11/2008 31/12/2010       N
                       038 Global Convertibles (Ax Hedge Share Class Dividend)            16/06/2008 31/12/2010       N
                       039 Global Convertibles (Ix Hedge Share Class Dividend)            16/06/2008 31/12/2010       N
                       040 Pan-European Equity Focus (Ax Share Class Dividend)            19/08/2008 31/12/2010       N
                       041 Pan-European Equity Focus (Ix Share Class Dividend)            19/08/2008 31/12/2010       N
                       042 Sustainable Future Global Equity (Ax Share Class Dividend)     11/11/2008 31/12/2010       N
                       043 Sustainable Future Global Equity (Ix Share Class Dividend)     11/11/2008 31/12/2010       N
                       044 Absolute TAA 5 Fund - (Ax Share Class Dividend)                01/01/2009 31/12/2010       N
                       045 Emerging Markets Bond Fund (Bx Share Class Dividend)           01/01/2009 31/12/2010       N
                                                                                          01/01/2009
                       046 Emerging Markets Local Currency Bond Fund (Bx USD Share Class Dividend) 31/12/2010         N
                                                                                          01/01/2009 31/12/2010
                       047 Global Convertibles Absolute Return (Ix Hedge Share Class Dividend)                        N
                       048 Global High Yield Bond (Ax Hedge Share Class Dividend)         01/01/2009 31/12/2010       N
                       049 Absolute TAA Fund (Ix AUD Hedge Share Class)                   01/01/2010 31/12/2010       N
                                                                                          01/01/2010 31/12/2010
                       050 Emerging Markets Local Currency Bond Fund (Bx Share Class Dividend)                        N
                                                                                          01/01/2010 31/12/2010
                       051 Emerging Markets Local Currency Bond Fund (Ax Share Class Dividend)                        N
                                                                                          01/01/2010
                       052 Global Aggregate Currency Hedged Bond Fund (Ix AUD Hedge Share Class) 31/12/2010           N
                       053 Global High Yield Bond (Ax SGD Hedge Share Class Dividend) 01/01/2010 31/12/2010           N
                       054 Global High Yield Bond (Bx Share Class Dividend)               01/01/2010 31/12/2010       N
          A0339   Airport Industrial Unit Trust                                           01/01/2004 31/12/2009       N
          A0340   Ashtenne Industrial Fund Unit Trust                                     09/03/2004 31/12/2010       N
          A0341   Arlington Business Parks Unit Trust                                     04/06/2004 31/12/2006       N
          A0342   Active Retail Property Trust                                            09/07/2004 31/03/2009       N
          A0344   Aviva Multimanager SICAV
                       001 Aviva Multimanager - Lifetime IMS Growth class I 2             31/03/2005 28/06/2006       N
                       002 Aviva Multimanager - Lifetime IMS Income and Growth Class I 2 31/03/2005 28/06/2006        N
                       003 Aviva Multimanager - Lifetime IMS Income Class I 2             31/03/2005 28/06/2005       N
                       004 Aviva Multimanager - Sterling Cautious Growth Class I 2        05/10/2004 24/09/2007       N




                                                                                 Page 3 of 148                                         Date: 12/20/2011 Time: 4:04 PM
Offis 3                                                                Offshore Funds - Web Update List                                   HMRC Offshore Funds Team




          Ref     Fund Name                                                          Cert From      Cert To     Equalisation   SEDOL ISIN Ref
                       005 Aviva Multimanager - Sterling Equity Growth Class I 2       25/10/2004    24/09/2007       N
                       006 Aviva Multimanager - Sterling Mixed Growth Class I 2        05/10/2004    24/09/2007       N
                       007 Aviva Multimanager - Sterling Equity Growth Class P 2       01/07/2005    24/09/2007       N
                       008 Aviva Multimanager - Sterling Mixed Growth Class P 2        01/07/2005    24/09/2007       N
                       009 Aviva Multimanager - Sterling Cautious Growth Class P 2     01/07/2005    24/09/2007       N
          A0347   Arlington UK Balanced Property Fund Plc                              03/03/2005    30/09/2006       N
          A0349   Aberdeen Profunds Plc
                       001 Japan Fund - Share Class A.                                 01/11/1993    31/10/2006       Y
                       002 Japan Fund - Share Class B                                  01/11/1993    31/10/2006       Y
                       003 Japan Fund -Share Class F                                   01/11/1993    31/10/2006       Y
                       004 North American Fund - Share Class A                         01/11/1993    31/10/2006       Y
                       005 North American Fund - Share Class B                         01/11/1993    31/10/2006       Y
                       006 North American Fund - Share Class F                         01/11/1993    31/10/2006       Y
                       007 European Fund - Share Class A                               01/11/1993    31/10/2006       Y
                       008 European Fund - Share Class B                               01/11/1993    31/10/2006       Y
                       009 European Fund - Share Class F                               01/11/1993    31/10/2006       Y
                       010 Pacific Fund - Share Class A                                01/11/2003    31/10/2006       Y
                       011 Pacific Fund - Share Class B                                01/11/1993    31/10/2006       Y
                       012 Pacific Fund - Share Class F                                01/11/1993    31/10/2006       Y
          A0350   Aberdeen Fixed Income Funds Plc
                       001 Emerging Markets Fixed Income - Share Class A               01/12/2002    30/11/2007       Y
                       002 Emerging Markets Fixed Income - Share Class B               01/12/2002    30/11/2007       Y
                       003 Cash Plus - Share Class A                                   01/12/2002    30/11/2005       Y
                       004 Sterling Credit - Share Class A                             01/12/2002    30/11/2007       Y
                       005 Sterling Credit - Share Class D                             01/12/2002    30/11/2007       Y
                       006 Sterling Credit - Share Class F                             01/12/2002    30/11/2007       Y
                       007 Sterling Credit - Share Class G                             01/12/2002    30/11/2007       Y
                       008 Long Dated Sterling Credit - Share Class A                  01/12/2002    30/11/2007       Y
                       009 Long Dated Sterling Credit - Share Class D                  01/12/2002    30/11/2007       Y
                       010 Long Dated Sterling Credit - Share Class F                  01/12/2002    30/11/2007       Y
                       011 Long Dated Sterling Credit - Share Class G                  01/12/2002    30/11/2007       Y
          A0351   Airport Property Unit Trust                                          04/03/2005    31/12/2009       N
          A0352   Apia Regional Office Fund Unit Trust                                 25/05/2005    31/12/2010       N
          A0353   Apia I Unit Trust                                                    09/03/2005    31/12/2005       N
          A0354   Apia II Unit Trust                                                   09/03/2005    31/12/2005       N
          A0355   Apia III Unit Trust                                                  05/04/2005    31/12/2005       N
          A0356   Apia IV Unit Trust                                                   28/02/2005    31/12/2005       N
          A0357   AXA World Funds SICAV
                       001 AXA World Funds Framlington Europe Emerging Class R         01/01/2005    31/03/2010       N
                       002 AXA World Funds Framlington European Small Cap Class R      01/01/2005    30/03/2010       N
                       003 AXA World Funds Framlington Talents Class R                 01/01/2005    30/03/2010       N
                       004 AXA World Funds Framlington Talents Class R                 01/01/2005    31/12/2009       N
                       005 AXA World Funds Framlington Optimal Income Class R          01/01/2005    30/03/2010       N
                       006 AXA World Funds Framlington Emerging Markets Talent Class R 01/01/2006    31/12/2010       N
                       007 Talent Europe Class SI                                      01/01/2006    31/12/2007       N
                       008 Aedificandi Global Class R                                  01/01/2006    31/12/2007       N
          A0358   Ashmore Emerging Markets Debt and Currency Fund                      13/12/2004    31/12/2005       N        GB00B15NVD00
          A0359   Aberdeen Global Select Funds Plc
                       001 Share Class A                                               01/04/2001    31/03/2007       Y
                       002 Share Class B                                               01/04/2001    31/03/2007       Y
                       003 Share Class C                                               01/04/2001    31/03/2007       Y
          A0360   Aberdeen Investment Funds (Ireland) Plc
                       001 Aberdeen Selector UK Fund                                   29/10/1991    31/01/2007       Y
          A0361   Axa Rosenberg Equity Alpha Trust
                       001 USA Equity Alpha Fund - class R                             01/04/2005    31/03/2010       Y
                       002 Global Small Cap Alpha Fund - Class R                       01/04/2005    31/03/2010       Y
                       003 Pacific Ex-Japan Equity Alpha Fund - class R                01/04/2005    31/03/2008       N
                       004 Pacific Ex-Japan Small Cap Alpha Fund - Class R             01/04/2005    31/03/2010       Y
                       005 Europe Ex-UK Equity Alpha Fund - class R                    01/04/2005    31/03/2008       N
                       006 Europe Ex-UK Small Cap Alpha Fund - Class R                 01/04/2005    31/03/2010       Y
                       007 Japan Equity Alpha Fund - class R                           01/04/2005    31/03/2010       Y
                       008 Japan Small Cap Alpha Fund - Class R                        01/04/2005    31/03/2010       Y
                       009 UK Equity Alpha Fund - class R                              01/04/2005    31/03/2008       N
                       010 Global Ex-UK Equity Alpha Fund - class R                    01/04/2005    31/03/2010       Y
          A0362   ABN AMRO Funds SICAV
                       001 Europe Opportunities Fund - Share Class B                   01/05/2005    30/04/2007       N
                       002 Energy Fund - Share Class B                                 01/05/2005    08/12/2008       N        LU02242913237
                       003 Financials Fund - Share Class B                             01/05/2005    05/12/2008       N        LU0224291590
                       004 Materials Fund - Share Class B                              01/05/2005    30/04/2006       N
                       005 Utilities Fund - Share Class B                              01/05/2005    08/12/2008       N        LU0224292218
                       006 High Dividend Equity Fund (EUR) - Share Class B             01/05/2005    30/04/2006       N
                       007 Europe High Dividend Equity Fund (EUR) - Share Class B      01/05/2005    30/04/2006       N
                       008 Asia Pacific High Dividend Equity Fund - Share Class B      01/05/2005    30/04/2006       N        LU0231958108
                       009 Asian Tigers Equity Fund - Share Class B                    01/05/2005    30/04/2006       N
                       010 China Equity Fund - Share Class B                           01/05/2005    08/12/2008       N        LU0231357285
                       011 Eastern Europe Equity Fund - Share Class B                  01/05/2005    30/04/2006       N
                       012 Global Emerging Market Equity Fund - Share Class B          01/05/2005    30/04/2007       N
                       013 Latin America Equity Fund - Share Class B                   01/05/2005    30/04/2006       N
                       014 Russia Equity Fund - Share Class B                          01/05/2005    30/04/2008       N        LU0231356394
                       015 India Equity Fund - Share Class B                           01/05/2005    30/04/2006       N        LU0224291244
                       016 US Equity Growth Fund - Share Class B                       01/05/2005    30/04/2007       N
                       017 US Opportunities Fund - Share Class BLU0231353706           01/05/2005    30/04/2006       N
                       018 Europe Convertible Bond Fund - Share Class B                01/05/2005    30/04/2006       N
                       019 Asia Bond Fund - Share Class B                              01/05/2005    30/04/2006       N
                       020 Europe Bond Fund - Share Class B                            01/05/2005    30/04/2007       N




                                                                                Page 4 of 148                                          Date: 12/20/2011 Time: 4:04 PM
Offis 3                                                               Offshore Funds - Web Update List                                     HMRC Offshore Funds Team




          Ref     Fund Name                                                         Cert From     Cert To     Equalisation      SEDOL ISIN Ref
                      021 Global Bond Fund - Share Class B                           01/05/2005    30/04/2007       N
                      022 US Bond Fund - Share Class B                               01/05/2005    30/04/2006       N
                      023 Stable Euro Bond Fund - Share Class B                      01/05/2005    30/04/2006       N
                      024 Euro Inflation-Linked Bond Fund - Share Class B            01/05/2005    30/04/2006       N
                      025 Global Emerging Markets Bond Fund (EUR) - Share Class B    01/05/2005    30/04/2007       N
                      026 Global Emerging Markets Bond Fund (USD) - Share Class B    01/05/2005    30/04/2008       N            LU0211780126
                      027 High Yield Bond Fund (EUR) - Share Class B                 01/05/2005    30/04/2006       N
                      028 High Yield Bond (USD) - Share Class B                      01/05/2005    30/04/2006       N
                      029 Euro Credit Bond Fund - Share Class B                      01/05/2005    30/04/2006       N            LU0224292309
                      030 Euro Bond Fund - Share Class B                             01/05/2005    30/04/2006       N            LU0153929244
                      031 Euro Government Bond Fund - Share Class B                  01/05/2005    30/04/2006       N            LU0224291673
                      032 Absolute Return Bond Fund - Class BH GBP                   01/05/2006    30/04/2007       N
                      033 Brazil Equity Fund - Class B                               01/05/2006    08/12/2008       N            LU0258393825
                      034 Global High Dividend Equity Fund - Class B                 01/05/2006    30/04/2008       N            LU0246369416
                      035 Global Property Equity Fund - Class B                      01/05/2006    30/04/2008       N            LU0258679124
                      036 US Opportunities Fund - Share Class BH USD                 01/05/2006    30/04/2007       N
                      037 ARBF V300 Fund - Share Class B                             01/05/2007    30/04/2008       N            LU0231357798
                      038 ARBF V300 Fund - Share Class BH GBP                        01/05/2007    30/04/2008       N            LU0270524019
                      039 ARBF V300 Fund - Share Class BH USD                        01/05/2007    30/04/2008       N            LU0258799377
                      040 China Equity Fund - Share Class BH GBP                     01/05/2007    30/04/2008       N            LU0327701347
                      041 Global Emerging Markets Bond Fund - Share Class BH EUR     01/05/2007    08/12/2008       N            LU0344133474
                      042 Global High Dividend Equity Fund - Share Class BH GBP      01/05/2007    30/04/2008       N            LU0327698964
                      043 US Opportunities Fund - Share Class BH EUR                 01/05/2007    08/12/2008       N            LU0269551817
                      044 US Opportunities Fund - Share Class BH GBP                 01/05/2007    08/12/2008       N            LU0327699772
                      045 Asia Pacific High Dividend Equity Fund - Share Class B     01/05/2007    08/12/2008       N
                      046 India Equity Fund - Share Class B                          01/05/2007    05/12/2008       N
                      047 US Opportunity Fund - Share Class B                        01/05/2007    05/12/2008       N
                      048 Euro Credit Bond Fund - Share Class B                      01/05/2007    30/04/2008       N
                      049 Euro Bond Fund - Share Class B                             01/05/2007    30/04/2008       N
                      050 Euro Government Bond Fund - Share Class B                  01/05/2007    30/04/2008       N
                      051 US Equity Growth Fund - Share Class B                      01/05/2008    08/12/2008       N
          A0363   Aberdeen Cash and Money Market Fund PLC
                      001 Aberdeen Cash and Money Market Fund PLC - Class B          01/06/2005 31/05/2007          N
                      002 Aberdeen Cash and Money Market Fund PLC - Class F          01/06/2005 31/05/2007          N
          A0364   Aberdeen Funds Plc
                      001 Sterling Bond Fund - Class A                               29/10/1991    31/12/2007       N
                      002 Sterling Bond Fund - Class B                               29/10/1991    31/12/2007       N
                      003 Sterling Bond Fund - Class D                               29/10/1991    31/12/2007       N
                      004 Sterling Bond Fund - Class G                               29/10/1991    31/12/2007       N
                      005 Sterling Bond Fund - Class F                               29/10/1991    31/12/2007       N
                      006 Index Linked Bond Fund - Class A                           29/10/1991    31/12/2007       N
                      007 Index Linked Bond Fund - Class B                           29/10/1991    31/12/2007       N
                      008 Index Linked Bond Fund - Class D                           29/10/1991    21/12/2007       N
                      009 Index Linked Bond Fund - Class F                           29/10/1991    31/12/2007       N
                      010 Index Linked Bond Fund - Class G                           29/10/1991    31/12/2007       N
                      011 International Bond Fund - Class A                          29/10/1991    31/12/2007       N
                      012 International Bond Fund - Class B                          29/10/1991    31/12/2007       N
                      013 International Bond Fund - Class F                          29/10/1991    31/12/2007       N
                      014 Long Dated Sterling Bond Fund - Class A                    29/10/1991    28/07/2006       N
                      015 Long Dated Sterling Bond Fund - Class B                    29/10/1991    31/12/2007       N
                      016 Long Dated Sterling Bond Fund - Class D                    29/10/1991    31/12/2007       N
                      017 Long Dated Sterling Bond Fund - Class F                    29/10/1991    31/12/2007       N
                      018 Long Dated Sterling Bond Fund - Class G                    29/10/1991    31/12/2007       N
                      019 Sterling Aggregate Bond Fund - Class A                     29/10/1991    31/12/2007       N
                      020 Sterling Aggregate Bond Fund - Class B                     29/10/1991    31/12/2007       N
                      021 Sterling Aggregate Bond Fund - Class D                     29/10/1991    31/12/2007       N
                      022 Sterling Aggregate Bond Fund - Class F                     29/10/1991    31/12/2007       N
                      023 Sterling Aggregate Bond Fund - Class G                     29/10/1991    31/12/2007       N
                      024 Long Dated Sterling Aggregate Bond Fund - Class A          29/10/1991    31/12/2005       N
                      025 Long Dated Sterling Aggregate Bond Fund - Class B          29/10/1991    31/12/2007       N
                      026 Long Dated Sterling Aggregate Bond Fund - Class D          29/10/1991    31/12/2007       N
                      027 Long Dated Sterling Aggregate Bond Fund - Class F          29/10/1991    31/12/2007       N
                      028 Long Dated Sterling Aggregate Bond Fund - Class G          29/10/1991    31/12/2007       N
                      029 Sterling Bond Fund - Class H                               01/01/2007    31/12/2007       N
                      030 Core Plus Sterling Credit Fund Class D                     01/01/2007    31/12/2007       N
                      031 Core Plus Sterling Credit Fund Class F                     01/01/2007    31/12/2007       N
                      032 Core Plus Sterling Bond Fund - Class D                     01/01/2007    31/12/2007       N
                      033 Core Plus Sterling Bond Fund - Class F                     01/01/2007    31/12/2007       N
                      034 Core Plus Index Linked Bond Fund - Class D                 01/01/2007    31/12/2007       N
                      035 Core Plus Index Linked Bond Fund - Class F                 01/01/2007    31/12/2007       N
          A0365   Adelphi European Small Cap Fund
                      001 Euro Share Class                                           01/06/2005 19/11/2008          N
                      002 Euro Class A Non-Voting Share Class                        01/06/2005 19/11/2008          N
          A0366   Aberdeen Global Funds
                      001 American Equity Fund - D2 Share Class                      01/10/2006    30/09/2010       Y        LU0231454991/B0L0YV7
                      002 Asia Pacific Equity Fund - D2 Share Class                  01/10/2005    30/09/2010       Y         LU0231455378/B0L0Z25
                      003 Asian Smaller Companies Fund - D2 Share Class              01/10/2005    30/09/2010       Y        LU0231459958/BOL11L9
                      004 Chinese Equity Fund - D2 Share Class                       01/10/2005    30/09/2010       Y        LU0231460295/BOL11W0
                      005 Emerging Markets Equity Fund - D2 Share Class              01/10/2005    30/09/2010       Y        LU0231456343/BOL0ZRO
                      006 European Equity (ex-UK) Fund - D2 Share Class              01/10/2005    30/09/2010       Y        LU0231460451/BOL1249
                      007 Fixed Interest Opportunities Fund - D1 Share Class         01/10/2005    30/09/2007       N        LU0231460618/BOL12D8
                      008 High Yield Bond Fund - D1 Share Class                      01/10/2005    30/09/2010       Y        LU0231461004/BOL12N8
                      009 Indian Equity Fund - D2 Share Class                        01/10/2005    30/09/2010       Y        LU0231462077/BOL1302
                      010 Sterling Corporate Bond Fund - D1 Share Class              01/10/2005    30/09/2010       Y        LU0231463471/BOL1379
                      011 Technology Fund - D2 Share Class                           01/10/2005    30/09/2010       Y        LU0231457747/BOL10T0




                                                                               Page 5 of 148                                            Date: 12/20/2011 Time: 4:04 PM
Offis 3                                                                  Offshore Funds - Web Update List                                      HMRC Offshore Funds Team




          Ref     Fund Name                                                            Cert From      Cert To     Equalisation       SEDOL ISIN Ref
                       012 UK Equity Fund - D1 Share Class                               01/10/2005    30/09/2010        Y       LU0231458125/BOL1108
                       013 World Bond Fund - D1 Share Class                              01/10/2005    30/09/2010        Y       LU0231465849/BOL13T1
                       014 World Equity Fund - D2 Share Class                            01/10/2005    30/09/2010        Y       LU0231459016/BOL1197
                       015 Emerging Markets Smaller Companies Fund - D2 Share Class 01/10/2006         30/09/2010        Y        lu0278932362/b1kr6c1
                       016 Japanese Equity Fund - D2 Share Class                         01/10/2006    30/09/2010        Y       LU0231457234/B0L10D4
                       017 Japanese Smaller Companies Fund - D2 Share Class              01/10/2006    30/09/2010        Y       LU0278933410/B1KR751
                       018 Euro High Yield Bond Fund - D1 Share Class                    01/10/2006    30/09/2010        Y       LU0231456855/B0L1034
                       019 Euro High Yield Bond Fund - D2 Share Class                    01/07/2007    30/09/2010        Y
          A0367   The Aldgate House Unit Trust                                           16/03/2006    31/12/2009       N
          A0368   Allianz Global Investors Selections SICAV
                                                                                         28/10/2005
                       001 Allianz GIS RCM Global Hi-Tech Growth Fund- Income class A (dis)            31/12/2006       N
                       002 Allianz GIS RCM Little Dragons Fund -Income class A (dis)     28/10/2005    03/10/2008       Y
                       003 Allianz GIS RCM Tigers Fund- Income class A (dis)             28/10/2005    03/10/2008       Y
                                                                                         (dis)
                       004 Allianz GIS RCM Total Return Asian Equity Fund-Income class A 28/10/2005    03/10/2008       Y
                       005 Allianz GIS RCM China Fund-Income class A (dis)               28/10/2005    03/10/2008       Y
                       006 Allianz GIS RCM Hong Kong Fund- Income class A (dis)          28/10/2005    03/10/2008       Y
                       007 Allianz GIS RCM Indonesia Fund- Income class A (dis)          28/10/2005    03/10/2008       Y
                       008 Allianz GIS RCM Japan Fund- Income class A (dis)              28/10/2005    03/10/2008       Y
                       009 Allianz GIS RCM Korea Fund- Income class A (dis)              28/10/2005    03/10/2008       Y
                       010 Allianz GIS RCM Malaysia Fund- Income class A (dis)           28/10/2005    31/12/2007       Y
                       011 Allianz GIS RCM Philippines Fund-Income class A (dis)         28/10/2005    03/10/2008       Y
                       012 Allianz GIS RCM Singapore Fund- Income class A (dis)          28/10/2005    03/10/2008       Y
                       013 Allianz GIS RCM Thailand Fund-Income class A (dis)            28/10/2005    03/10/2008       Y
                       014 Allianz OpCap Global Equity Fund- Income class A (dis)        28/10/2005    31/12/2006       N
                       015 Allianz RCM Oriental Income Fund- Income class A (dis)        28/10/2005    03/10/2008       Y
                       016 Allianz GIS RCM USD Liquidity Fund- Income class A (dis)      01/01/2007    31/12/2007       Y
          A0369   Ashmore Local Currency Fund                                            01/01/2006    31/12/2010       N           KYG061551084
          A0370   The Africa Emerging Markets Fund
                       001 The Africa Emerging Markets Fund - Class B                    01/01/2005    31/12/2010       N
          A0371   The Apus No.8 Junior Unit Trust                                        22/03/2006    31/12/2009       N
          A0372   Allianz Global Investors Fund VII
                       001 Allianz Global Investors Fund VII - E EUR Class               01/01/2006    31/12/2007       Y
                       002 Allianz Global Investors Fund VII - I EUR Class               01/01/2006    31/12/2007       Y
          A0373   Artemis UK Hedge Fund Limited
                       001 Artemis UK Hedge Fund Limited - Sterling share class          01/01/2006    31/12/2010       N              B03CKV3
                       002 Artemis UK Hedge Fund Limited - US Dollar Share Class         01/01/2009    31/12/2010       N
                       003 Artemis UK Hedge Fund Limited - Euro Share Class              01/01/2009    31/12/2010       N
          A0374   Abford House Unit Trust                                                17/03/2006    31/12/2008       N
          A0375   Aston Property Unit Trust                                              20/03/2006    31/03/2010       N
          A0376   Allianz Global Investors Fund VI Plc
                       001 RCM China- A USD shares                                       01/05/2006    30/04/2010       N
                       002 RCM China - A EUR shares                                      01/05/2006    30/04/2010       N
                       003 RCM Indonesia - A USD shares                                  01/05/2006    30/04/2009       N
                       004 RCM Indonesia - A EUR shares                                  01/05/2006    30/04/2009       N
                       005 RCM Korea - A USD shares                                      01/05/2006    30/04/2010       N
                       006 RCM Korea - A EUR shares                                      01/05/2006    30/04/2010       N
                       007 RCM Thailand - A USD shares                                   01/05/2006    30/04/2009       Y
                       008 RCM Thailand - A EUR shares                                   01/05/2006    30/04/2009       Y
          A0377   Abacus Park Property Unit Trust                                        20/12/2005    05/04/2007       N
          A0378   Asia Property Find SICAV
                       001 Class A shares                                                23/11/2006    30/06/2008       N
                       002 Class Y shares                                                23/11/2006    30/06/2008       N
                       003 Class Z shares                                                23/11/2006    30/06/2008       N
                       004 Class B shares                                                31/08/2007    30/06/2008       N
                       005 Class C shares                                                31/08/2007    30/06/2008       N
                       006 Class D shares                                                31/08/2007    30/06/2008       N
          A0379   Agora Max Birkenhead Unit Trust                                        07/03/2006    31/12/2008       N
          A0380   Agora Max Unit Trust                                                   07/03/2006    31/12/2008       N
          A0381   Aberdeen GlobalSpectrum Funds Plc
                       001 Euro Equity Fund - Class C                                    01/08/2006    31/07/2007       N
                       002 Euro Equity Fund - Class D                                    01/08/2006    31/07/2007       N
                       003 Euro Bond Fund - Class A                                      01/08/2006    31/07/2007       N
                       004 Euro Bond Fund - Class C                                      01/08/2006    31/07/2007       N
                       005 Euro Reserve Fund - Class C                                   01/08/2006    31/07/2007       N
                       006 Japan Enterprise Fund - Class A                               01/08/2006    31/07/2007       N
                       007 Japan Enterprise Fund - Class B                               01/08/2006    31/07/2007       N
                       008 Japan Enterprise Fund - Class C                               01/08/2006    31/07/2007       N
                       009 Japan Enterprise Fund - Class D                               01/08/2006    31/07/2007       N
                       010 Japan Enterprise Fund - Class E                               01/08/2006    31/07/2007       N
                       011 Global Equity Fund - Class A                                  01/08/2006    31/07/2007       N
                       012 Global Equity Fund - Class C                                  01/08/2006    31/07/2007       N
                       013 Global Equity Fund - Class D                                  01/08/2006    31/07/2007       N
                       014 Global Equity Fund - Class E                                  01/08/2006    31/07/2007       N
                       015 World Bonds Fund - Class A                                    01/08/2006    31/07/2007       N
                       016 World Bonds Fund - Class C                                    01/08/2006    31/07/2007       N
                       017 World Bonds Fund - Class D                                    01/08/2006    31/07/2007       N
                       018 World Bonds Fund - Class F                                    01/08/2006    31/07/2007       N
                       019 Japan Select Equity Fund - Class C                            01/08/2006    31/07/2007       N
                       020 Japan Select Equity Fund - Class D                            01/08/2006    31/07/2007       N
                       021 Japan Select Equity Fund - Class E                            01/08/2006    31/07/2007       N
                       022 Global Select Equity Fund - Class A                           01/08/2006    31/07/2007       N
                       023 Global Select Equity Fund - Class B                           01/08/2006    31/07/2007       N
                       024 Global Select Equity Fund - Class C                           01/08/2006    31/07/2007       N
                       025 Global Select Equity Fund - Class D                           01/08/2006    31/07/2007       N
                       026 Global High Yield Bond Fund - Class E                         01/08/2006    31/07/2007       N




                                                                                  Page 6 of 148                                             Date: 12/20/2011 Time: 4:04 PM
Offis 3                                                                  Offshore Funds - Web Update List                                   HMRC Offshore Funds Team




          Ref     Fund Name                                                             Cert From     Cert To     Equalisation   SEDOL ISIN Ref
                       027 Global High Yield Bond Fund - Class F                         01/08/2006    31/07/2007       N
                       028 Global High Yield Bond Fund - Class G                         01/08/2006    31/07/2007       N
                       029 Global Aggregate Bond Fund - Class A                          01/08/2006    31/07/2007       N
                       030 Global Aggregate Bond Fund - Class C                          01/08/2006    31/07/2007       N
                       031 Global Aggregate Bond Fund - Class F                          01/08/2006    31/07/2007       N
                       032 Global Aggregate Bond Fund - Class G                          02/11/2006    31/07/2007       N
                       033 Euro Corporate Bond Fund - Class A                            01/08/2006    31/07/2007       N
                       034 Euro Corporate Bond Fund - Class E                            01/08/2006    31/07/2007       N
          A0382   Alias Investment
                                                                                         01/01/2006
                       001 Alias Investment - SG Adequity Enhanced Growth UK Tracker Class P           31/12/2007       N
                                                                                          Class P
                       002 Alias Investment - SG Adequity Optimised Income Global Tracker01/01/2007    31/12/2007       N
                       003 Alias Investment - Lyxor Global Enhanced Water Fund - Class AC07/10/2008    31/12/2009       N
          A0383   The Arena Unit Trust                                                   09/11/2005    27/02/2010       N
          A0384   Altima Global Special Situations Fund
                       001 Altima Global Special Situations Fund- Class C-1US$ Shares    01/07/2005    31/12/2010       N
                       002 Altima Global Special Situations Fund- Class C-2 US$ Shares   01/07/2005    31/12/2010       N
                       003 Altima Global Special Situations Fund- Class C-1€ Shares      01/07/2005    31/12/2010       N
                       004 Altima Global Special Situations Fund- Class C-2 € Shares     01/07/2005    31/12/2010       N
          A0385   Altima Global Special Situations Master Fund                           01/01/2005    31/12/2007       N
          A0386   Artemis International SICAV
                       001 Pan Eurpean Equity Fund - Class A1 (Dis) Euro                 06/11/2006    31/05/2010       Y
                       002 Pan European Equity Fund - Class A1 (Dis) GBP                 06/11/2006    31/05/2008       Y
                       003 Pan European Equity Fund - Class I1 (Dis) Euro                06/11/2006    31/05/2010       Y
                       004 UK Equity Fund - Class A1(Dis) GBP                            06/11/2006    03/11/2008       Y
                       005 Uk Equity Fund - Class I1(Dis) EUR                            06/11/2006    31/05/2008       Y
                       006 UK Equity Fund - Class I1 (Dis) GBP                           01/06/2007    03/11/2008       Y
          A0387   AIM European Growth Fund
                       001 Share Class A                                                 01/11/2006    31/10/2007       N
                       002 Share Class B                                                 01/11/2006    31/10/2007       N
                       003 Share Class C                                                 01/11/2006    31/10/2007       N
                       004 Share Class R                                                 01/11/2006    31/10/2007       N
                       005 Share Class Investor                                          01/11/2006    31/10/2007       N
          A0388   AIM Asia Pacific Growth Fund
                       001 Class A Share                                                 01/11/2006    31/10/2007       N
                       002 Class B Share                                                 01/11/2006    31/10/2007       N
                       003 Class C Share                                                 01/11/2006    31/10/2007       N
          A0389   Abertawe Unit Trust                                                    21/07/2006    31/12/2009       N
          A0390   Altima India Fund Ltd
                       001 Altima India Fund Ltd - Share Class C                         18/04/2006    31/12/2007       N
                       002 Altima India Fund Ltd - Share Class C1 USD                    01/01/2008    31/12/2008       N
                       003 Altima India Fund Ltd - Share Class C2 USD                    01/01/2008    31/12/2008       N
          A0391   Altima Central Asia Fund Ltd
                       001 Altima Central Asia Fund Ltd - Class C-1                      01/01/2007    31/12/2006       N
                       002 Altima Central Asia Fund Ltd - Class C-2                      01/01/2007    31/12/2006       N
          A0392   Altima Latin America Fund Ltd
                       001 Altima Latin America Fund Ltd - Share Class C                 10/03/2006    31/12/2009       N
                       002 Altima Latin America Fund Ltd - Management 1 USD              01/01/2008    31/12/2009       N
                       003 Altima Latin America Fund Ltd - Management 2 USD              01/01/2008    31/12/2009       N
          A0393   Altima Asia Fund Ltd
                       001 Altima Asia Fund Ltd - Share Class C                          11/01/2006    31/12/2010       N
                       002 Altima Asia Fund Ltd - Share Class C1 USD                     01/01/2008    23/07/2010       N
                       003 Altima Asia Fund Ltd - Share Class C2 USD                     01/01/2008    23/07/2010       N
          A0394   AllianceBernstein Fund
                       001 Global Style Blend (Sterling) 1D share class                  01/01/2007    31/12/2010       N
                       002 Global Style Blend (Dollar) 1D share class                    01/01/2007    31/12/2010       N
                       003 UK Value (Sterling) 1D share class                            01/01/2007    31/12/2007       N
                       004 Global Plus Fixed Income (Sterling) 1D share class            01/01/2007    31/12/2010       N
                       005 Global Plus Fixed Income (Dollar) 1D share class              01/01/2007    31/12/2010       N
                       006 Global Style Blend (Euro) 1D Share Class                      01/01/2008    31/12/2010       N
                       007 Global Plus Fixed Income (Euro) 1D Share Class                01/01/2008    31/12/2010       N
                       008 Global Real Estate Securities (Sterling) 1D Share Class       01/01/2008    31/12/2010       N
                       009 Global Real Estate Securities (Euro) 1D Share Class           01/01/2008    31/12/2010       N
                       010 Global Real Estate Securities (Dollar) 1D Share Class         01/01/2008    31/12/2010       N
                       011 UK Value (Sterling) 1D share class                            01/01/2009    31/12/2010       N
          A0395   The Ashish Viraj Unit Trust                                            01/01/2006    31/12/2010       N
          A0396   The Aston Unit Trust                                                   21/03/2006    31/12/2011       N
          A0397   Artemis Global Hedge Fund Ltd
                       001 Artemis Global Hedge Fund Ltd - Euro Share Class              01/01/2007    31/12/2010       N
                       002 Artemis Global Hedge Fund Ltd - Sterling Share Class          01/01/2007    31/12/2010       N
                       003 Artemis Global Hedge Fund Ltd - USD Share Class               01/01/2007    31/12/2010       N
          A0398   Artemis European Hedge Fund Ltd
                       001 Artemis European Hedge Fund Ltd - Sterling Share Class        01/01/2007    31/12/2007       N
                       002 Artemis European Hedge Fund Ltd - Euro Share Class            01/01/2007    31/12/2007       N
                       003 Artemis European Hedge Fund Ltd - USD Share Class             01/01/2007    31/12/2007       N
          A0399   Absolute Insight Funds Plc
                       001 Emerging Market Debt Fund - Class S GBP                       01/03/2007    31/10/2010       N
                       002 UK Equity Market Neutral Fund - Class B3P GBP                 01/03/2007    31/10/2010       N
                       003 European Equity Market Neutral Fund - Class S GBP             01/03/2007    31/11/2009       N
                       004 International Equity Market Neutral Fund - Class S GBP        01/03/2007    31/11/2009       N
                       005 Currency Fund - Class S GBP                                   01/03/2007    31/10/2010       N
                       006 Bond Fund                                                     01/03/2007    30/11/2007       N
                       007 Broad Opportunities Fund - Sleeve 1                           01/11/2008    31/10/2009       N
                       008 Credit Fund - Class S GBP                                     15/11/2008    31/10/2010       N
                       009 Emerging Market Debt - Class AP GBP                           15/11/2008    31/10/2010       N
                       010 UK Equity Market Neutral Fund - Sterling B3P Income Class     15/11/2008    31/10/2010       N




                                                                                  Page 7 of 148                                          Date: 12/20/2011 Time: 4:04 PM
Offis 3                                                                   Offshore Funds - Web Update List                                   HMRC Offshore Funds Team




          Ref     Fund Name                                                              Cert From     Cert To     Equalisation   SEDOL ISIN Ref
                       011 UK Equity Market Neutral Fund - Class S GBP                    15/11/2008    31/10/2010       N
                       012 UK Equity Market Neutral Fund - Sleeve 3                       15/11/2008    31/10/2009       N
                       013 UK Equity Market Neutral Fund - Class AP GBP                   15/11/2008    31/12/2010       N
                       014 UK Equity Market Neutral Fund - Sleeve 5                       15/11/2008    31/10/2009       N
                       015 UK Equity Market Neutral Fund - Class B1P GBP                  15/11/2008    31/10/2010       N
                       016 UK Equity Market Neutral Fund - Sleeve 7                       15/11/2008    31/10/2009       N
                       017 UK Equity Market Neutral Fund - Class B2 GBP                   15/11/2008    31/10/2010       N
                       018 European Equity Market Neutral Fund - Class AP GBP             15/11/2008    31/11/2009       N
                       019 European Equity Market Neutral Fund - Class B1 GBP             15/11/2008    31/11/2009       N
                       020 European Equity Market Neutral Fund - Class B2P GBP            15/11/2008    31/11/2009       N
                       021 International Equity Market Neutral Fund - Class AP GBP        15/11/2008    31/11/2009       N
                       022 Currency Fund - Class AP GBP                                   15/11/2008    31/10/2010       N
                       023 Currency Fund - Class B1 GBP                                   15/11/2008    31/10/2010       N
                       026 Credit Fund - Class B1P GBP                                    15/11/2008    31/10/2010       N
                       027 Credit Fund - Sleeve 5                                         15/11/2008    31/10/2009       N
                       028 Credit Fund - Sleeve 6                                         15/11/2008    31/10/2009       N
                       029 Currency Fund - Class B2P GBP                                  01/11/2009    31/10/2010       N
                       030 Currency Fund - Class B3P GBP                                  01/11/2009    31/10/2010       N
                       031 Emerging Market Debt Fund - Class B1P GBP                      01/11/2009    31/10/2010       N
                       032 Emerging Market Debt Fund - Class B3P GBP                      01/11/2009    31/10/2010       N
                       033 Credit Fund - Class AP GBP                                     01/11/2009    31/10/2010       N
                       034 Credit Fund - Class B2P GBP                                    01/11/2009    31/10/2010       N
                       035 Credit Fund - Class B3P GBP                                    01/11/2009    31/10/2010       N
          A0402   Athena Court Property Unit Trust                                        22/03/2007    30/06/2010       N
          A0403   Altima Global Special Opportunities Fund Ltd
                       001 Altima Global Special Opportunities Fund Ltd - Class C Euro    01/01/2006    31/12/2009       N
                       002 Altima Global Special Opportunities Fund Ltd - Class C USD     01/01/2006    31/12/2009       N
          A0404   Altima Global Special Opportunities Master Fund Ltd                     01/01/2006    31/12/2007       N
          A0405   ASG Investments Unit Trust                                              06/04/2008    05/04/2010       N
          A0406   Aberdeen Global II
                       001 Emerging Markets Fixed Income Alpha Fund I1 Share Class        18/02/2008    30/06/2010       Y
                       002 Emerging Markets Fixed Income Alpha Fund I2 Share Class        18/02/2008    30/06/2009       Y
                       003 Emerging Markets Fixed Income Alpha Fund Z2 Share Class        18/02/2008    30/06/2010       Y
                       004 Euro Bond Fund J2 Share Class                                  18/02/2008    30/06/2010       Y
                       005 Euro Bond Fund Z2 Share Class                                  18/02/2008    30/06/2010       Y
                       006 Global Aggregate Bond Fund J2 Share Class                      18/02/2008    30/06/2010       Y
                       007 Global Aggregate Bond Fund K2 Share Class                      18/02/2008    30/06/2010       Y
                       008 Global Aggregate Bond Fund Z2 Share Class                      18/02/2008    30/06/2010       Y
                       009 Global High Yield Bond Fund I2 Dollar Share Class              18/02/2008    30/06/2010       Y
                       010 Global High Yield Bond Fund I-2 Euro Share Class               18/02/2008    30/06/2010       Y
                       011 Global High Yield Bond Fund I-2 Sterling Share Class           18/02/2008    30/06/2010       Y
                       012 Global High Yield Bond Fund Z2 Share Class                     18/02/2008    30/06/2010       Y
                       013 Index Linked Bond Fund I (GBP) 2 Share Class                   18/02/2008    30/06/2010       Y
                       014 Index Linked Bond Fund J2 Share Class                          18/02/2008    30/06/2010       Y
                       015 Index Linked Bond Fund K2 Share Class                          18/02/2008    30/06/2010       Y
                       016 Index Linked Bond Fund Z1 Share Class                          18/02/2008    30/06/2010       Y
                       017 Index Linked Bond Fund Z2 Share Class                          18/02/2008    30/06/2010       Y
                       018 Long Dated Sterling Bond Fund I2 Share Class                   18/02/2008    30/06/2010       Y
                       019 Long Dated Sterling Bond Fund J2 Share Class                   18/02/2008    30/06/2010       Y
                       020 Long Dated Sterling Bond Fund K2 Share Class                   18/02/2008    30/06/2010       Y
                       021 Long Dated Sterling Bond Fund Z2 Share Class                   18/02/2008    30/06/2010       Y
                       022 Sterling Bond Fund D2 Share Class                              18/02/2008    30/06/2010       Y
                       023 Sterling Bond Fund I2 Share Class                              18/02/2008    30/06/2010       Y
                       024 Sterling Bond Fund J2 Share Class                              18/02/2008    30/06/2010       Y
                       025 Sterling Bond Fund K2 Share Class                              18/02/2008    30/06/2010       Y
                       026 Sterling Bond Fund Z1 Share Class                              18/02/2008    30/06/2010       Y
                       027 Sterling Bond Fund Z2 Share Class                              18/02/2008    30/06/2010       Y
                       028 Euro Corporate Bond Fund - I (EUR) 2 Share Class               01/07/2008    30/06/2010       Y
                       029 Euro Corporate Bond Fund - K Share Class                       01/07/2008    30/06/2009       N
                       030 Euro Corporate Bond Fund - KH2 Share Class                     01/07/2008    30/06/2009       N
                       031 Euro Corporate Bond Fund - Z (EUR) 2 Share Class               01/07/2008    30/06/2010       Y
                       032 Global Bond Fund - D (GBP) 1 Share Class                       01/07/2008    30/06/2010       Y
                       033 Global Bond Fund - I2 Share Class                              01/07/2008    30/06/2010       Y
                       034 Global Bond Fund - J2 Share Class                              01/07/2008    30/06/2010       Y
                       035 Global Bond Fund - Z2 Share Class                              01/07/2008    30/06/2010       Y
                       036 Long Dated Sterling Aggregate Bond Fund - J Share Class        01/07/2008    30/06/2009       N
                       037 Long Dated Sterling Aggregate Bond Fund - K2 Share Class       01/07/2008    30/06/2010       N
                       038 Long Dated Sterling Aggregate Bond Fund - Z2 Share Class       01/07/2008    30/06/2010       Y
                       039 Long Dated Sterling Credit Fund - I2 Share Class               01/07/2008    30/06/2010       Y
                       040 Long Dated Sterling Credit Fund - K2 Share Class               01/07/2008    30/09/2010       Y
                       041 Long Dated Sterling Credit Fund -Z2 Share Class                01/07/2008    30/06/2009       Y
                       042 Sterling Credit Fund - I2 Share Class                          01/07/2008    30/06/2010       Y
                       043 Sterling Credit Fund - K1 Share Class                          01/07/2008    30/06/2010       N
                       044 Sterling Credit Fund - Z1 Share Class                          01/07/2008    30/06/2009       N
                       045 Sterling Aggregate Bond Fund - I2 Share Class                  01/07/2008    30/06/2010       Y
                       046 Sterling Aggregate Bond Fund - J2 Share Class                  01/07/2008    30/06/2010       Y
                       047 Sterling Aggregate Bond Fund - K2 Share Class                  01/07/2008    30/06/2010       Y
                       048 Sterling Aggregate Bond Fund - Z1 Share Class                  01/07/2008    30/06/2010       Y
                       049 Sterling Credit Fund - K2 Share Class                          01/07/2008    30/06/2010       N
                       050 Sterling Credit Fund - Z2 Share Class                          01/07/2008    30/06/2010       N
                       051 Sterling Aggregate Bond Fund - Z2 Share Class                  01/07/2008    30/06/2010       Y
                       052 Sterling Bond Fund - D1 Share Class                            01/07/2008    30/06/2010       Y
          A0407   AVD British Life Fund                                                   01/01/2007    31/12/2007       N
          A0409   Ashmore Emerging Markets Global Investment Portfolio Ltd                01/12/2006    30/04/2008       N
          A0410   Ashmore Turkish Debt Fund Ltd                                           15/10/2007    31/08/2010       N




                                                                                    Page 8 of 148                                         Date: 12/20/2011 Time: 4:04 PM
Offis 3                                                                 Offshore Funds - Web Update List                                  HMRC Offshore Funds Team




          Ref   Fund Name                                                               Cert From Cert To       Equalisation   SEDOL ISIN Ref
          A0411 Allianz Global Investors Fund SICAV
                     001 RCM Global Agricultural Trends - Income Share Class A (GBP) 25/08/2008 30/09/2010             Y
                     002 RCM China - Share Class A (USD)                                  01/10/2008 30/09/2010        Y
                     003 RCM China - Share Class A (GBP)                                  01/10/2008 30/09/2010        Y
                     004 RCM Europe Equity Growth - Share Class A (GBP)                   01/10/2008 30/09/2010        Y
                     005 RCM Hong Kong - Share Class A (USD)                              01/10/2008 30/09/2010        Y
                     006 RCM Indonesia - Share Class A (USD)                              01/10/2008 30/09/2010        Y
                     007 RCM Japan - Share Class A (USD)                                  01/10/2008 30/09/2010        Y
                     008 RCM Little Dragons - Share Class A (USD)                         01/10/2008 30/09/2010        Y
                     009 RCM Oriental Income - Share Class I (USD)                        01/10/2008 30/09/2010        Y
                     010 RCM Oriental Income - Share Class P(USD)                         01/10/2008 30/09/2010        Y
                     011 RCM Oriental Income - Share Class A (USD)                        01/10/2008 30/09/2010        Y
                     012 RCM Tiger- Share Class A (USD)                                   01/10/2008 30/09/2010        Y
                     013 RCM Total Return Asian Equity - Share Class I (USD)              01/10/2008 30/09/2009        Y
                     014 RCM BRIC Equity - Share Class I (EUR)                            01/10/2009 30/09/2010       N
                     015 RCM Discovery Europe Strategy - Share Class A (H-GBP)            20/10/2009 30/09/2010       N
                     016 RCM Discovery Europe Strategy - Share Class A (GBP)              20/10/2009 30/09/2010       N
                     017 RCM Europe Equity Growth - Share Class A (EUR)                   01/10/2009 30/09/2010       N
                     018 RCM Europe Small Cap Equity - Share Class A (GBP)                01/10/2009 30/09/2010       N
                     019 RCM Korea - Share Class A (USD)                                  01/10/2009 30/09/2010       N
                     020 RCM Thailand - Share Class A (USD)                               01/10/2009 30/09/2010       N
                     021 RCM Total Return Asian Equity - Share Class A (USD)              01/10/2009 30/09/2010       N
                     022 RCM US Equity Fund - Share Class A2 (USD)                        01/10/2009 30/06/2010       N
                     023 RCM US Equity Fund - Share Class A (GBP)                         01/10/2009 30/09/2010       N
          A0412 Aegon Investment Company (Ireland) Plc
                     001 Strategic Global Bond Fund- Retail Inc GBP Share Class           07/11/2007 31/10/2009       N
                     002 Investment Grade Global Bond - Sterling A Shares Distributing 07/11/2007 31/10/2010          N
                     003 High Yield Global Bond - Sterling A Shares Distributing          07/11/2007 31/10/2010       N
                     004 Strategic Global Bond Fund - Retail Inc USD Share Class          07/11/2007 31/10/2009       N
                     005 Strategic Global Bond - Euro A Shares Distributing               07/11/2007 31/10/2010       N
                     006 Strategic Global Bond - Euro B Shares Distributing               07/11/2007 31/10/2010       N
                     007 Investment Grade Global Bond - US Dollar A Shares Distributing 07/11/2007 31/10/2010         N
                     008 Investment Grade Global Bond - Euro A Shares Distributing        07/11/2007 31/10/2010       N
                     009 High Yield Global Bond - US Dollar A Shares Distributing         07/11/2007 31/10/2010       N
                     010 High Yield Global Bond - Euro A Shares Distributing              07/11/2007 31/10/2010       N
                     011 Strategic Global Bond - Sterling B Shares Distributing           01/11/2008 31/10/2010       N
                     012 Strategic Global Bond - US Dollar Shares Distributing            01/11/2008 31/10/2010       N
                     013 High Yield Global Bond - US Dollar B Shares Distributing         01/11/2009 30/10/2010       N
                     014 Investment Grade Global Bond - US Dollar B Shares Distributing 01/11/2009 30/10/2010         N
          A0413 Assured Fund
                     001 Assured Fund - USD Class A                                       13/02/2004 31/12/2009       N
                     002 Assured Fund - USD Class B                                       13/02/2004 31/12/2009       N
                     003 Assured Fund - USD Class C                                       13/02/2004 31/12/2009       N
                     004 Assured Fund - GBP Class B                                       13/02/2004 31/12/2009       N
                     005 Assured Fund - GBP Class C                                       13/02/2004 31/12/2009       N
          A0414 Adelante Exotic Debt Fund Limited                                         28/08/2007 30/09/2010       N
          A0415 Altima India Master Fund                                                  18/04/2006 31/12/2007       N
          A0416 Altima Central Asia Master Fund                                           01/01/2007 31/12/2007       N
          A0417 Altima Latin America Master Fund                                          10/03/2006 31/12/2007       N
          A0418 Altima Asia Master Fund                                                   11/01/2006 31/12/2007       N
          A0419 Amiya Global Emerging Opportunities Fund Ltd
                     001 USD Class A1 Restricted                                          01/08/2005 31/12/2008       N
                     002 USD Class A2 Unrestricted                                        01/08/2005 31/12/2008       N
                     003 USD Class B1 Restricted                                          01/01/2006 31/12/2008       N
                     004 USD Class B2 Unrestricted                                        01/01/2006 31/12/2008       N
                     005 Management Class Restricted                                      01/08/2005 31/12/2008       N
                     006 EUR Class A1 Restricted                                          01/08/2005 31/12/2008       N
                     007 EUR Class A2 Unrestricted                                        01/01/2006 31/12/2008       N
                     008 EUR Class B1 Restricted                                          01/01/2007 31/12/2008       N
                     009 EUR Class B2 Unrestricted                                        01/01/2007 31/12/2008       N
          A0420 Alken Fund
                     001 Alken Fund European Opportunities - U Share Class                01/01/2008 31/12/2008        Y       LU0347565383
          A0421 Ashmore Emerging Markets Corporate High Yield Fund Ltd                    06/08/2007 30/04/2011       N
          A0422 Ashmore Emerging Markets Debt and Currency Fund                           01/01/2007 31/12/2010       N        GB00B15NVD00
          A0425 Alpha Beta UK Property Index Funds Plc
                     001 UK Residential Index (Value Added) Fund - Initial Class D        15/02/2008 30/11/2009       N
          A0426 Altima One World Agricultural Fund Ltd
                     001 Altima One World Agricultural Fund Ltd - Class C1 USD            01/01/2008 31/12/2009       N
                     002 Altima One World Agricultural Fund Ltd - Class C2 USD            01/01/2008 31/12/2009       N
          A0427 Aberdeen Global IV
                     001 Aberdeen Global IV - Core Plus Index Linked Bond - I2 Share Class15/08/2008 28/02/2010        Y
                     002 Aberdeen Global IV - Core Plus Index Linked Bond - K2 Share Class15/08/2008 28/02/2010        Y
                                                                                          08/08/2008 28/02/2010
                     003 Aberdeen Global IV - Core Plus Long Dated Sterling Credit Fund - K2 Share Class               Y
                                                                                          15/08/2008 28/02/2010
                     004 Aberdeen Global IV - Core Plus Sterling Bond Fund - I2 share Class                            Y
                                                                                          15/08/2008 28/02/2010
                     005 Aberdeen Global IV - Core Plus Sterling Bond Fund - K2 Share Class                            Y
                                                                                          15/08/2008 28/02/2010
                     006 Aberdeen Global IV - Core Plus Sterling Bond Fund - Z2 Share Class                            Y
                                                                                          15/08/2008 28/02/2010
                     007 Aberdeen Global IV - Core Plus Sterling Credit Fund - I2 Share Class                          Y
                                                                                          15/08/2008 28/02/2010
                     008 Aberdeen Global IV - Core Plus Sterling Credit Fund - K2 Share Class                          Y
                                                                                          15/08/2008 28/02/2010
                     009 Aberdeen Global IV - Core Plus Sterling Credit Fund - Z2 Share Class                          Y
                     010 Aberdeen Global IV - Fixed Income Alpha Fund - Z2 ($) Share Class12/09/2008 28/02/2010        Y
                     011 Aberdeen Global IV - Fixed Income Alpha Fund - Z2 (£) Share Class12/09/2008 28/02/2010        Y
                     012 Aberdeen Global IV - Fixed Income Alpha Fund - Z2 (€) Share Class12/09/2008 28/02/2010        Y
                                                                                           Class
                     013 Aberdeen Global IV - Fixed Income Alpha Fund - Z2 (SEK) Share12/09/2008 28/02/2010            Y
          A0428 Arrowgrass Distressed Opportunities International Ltd
                     001 EUR - Class A Unrestricted                                       21/05/2008 31/12/2009       N




                                                                                 Page 9 of 148                                         Date: 12/20/2011 Time: 4:04 PM
Offis 3                                                                Offshore Funds - Web Update List                                  HMRC Offshore Funds Team




          Ref     Fund Name                                                         Cert From      Cert To     Equalisation   SEDOL ISIN Ref
                      002 EUR - Class A Restricted                                   01/01/2009     31/12/2009       N
                      003 EUR - Class B Unrestricted                                 01/01/2009     31/12/2009       N
                      004 EUR - Class B Restricted                                   01/01/2009     31/12/2009       N
                      005 USD - Class A Unrestricted                                 01/01/2009     31/12/2009       N
                      006 USD - Class A Restricted                                   01/01/2009     31/12/2009       N
                      007 GBP - Class A Unrestricted                                 01/01/2009     31/12/2009       N
                      008 GBP - Class A Restricted                                   01/01/2009     31/12/2009       N
                      009 GBP - Management Unrestricted                              01/01/2009     31/12/2009       N
                      010 GBP - Management Restricted                                01/01/2009     31/12/2009       N
          A0429   Arrowgrass International Fund Ltd
                      001 EUR Class B Unrestricted                                    01/02/2008    31/12/2009       N
                      002 EUR Class B Restricted                                      01/02/2008    31/12/2009       N
                      003 EUR Management Unrestricted                                 01/02/2008    31/12/2009       N
                      004 USD Class A Unrestricted                                    01/02/2008    31/12/2009       N
                      005 USD Class B Unrestricted                                    01/02/2008    31/12/2009       N
                      006 USD Class B Restricted                                      01/02/2008    31/12/2009       N
                      007 EUR Management Restricted                                   01/01/2009    31/12/2009       N
                      008 USD Class A Restricted                                      01/01/2009    31/12/2009       N
                      009 EUR Class A Unrestricted                                    01/01/2009    31/12/2009       N
                      010 EUR Class A Restricted                                      01/01/2009    31/12/2009       N
                      011 GBP Class A Unrestricted                                    01/01/2009    31/12/2009       N
                      012 GBP Class A Restricted                                      01/01/2009    31/12/2009       N
                      013 GBP Class B Unrestricted                                    01/01/2009    31/12/2009       N
                      014 GBP Class B Restricted                                      01/01/2009    31/12/2009       N
                      015 GBP Management Unrestricted                                 01/01/2009    31/12/2009       N
                      016 GBP Management Restricted                                   01/01/2009    31/12/2009       N
          A0430   ARIA Structured Investments SICAV-SIF
                      001 ARIA Cash Plus Fund                                         16/07/2007    31/12/2009       N
                      002 ARIA Absolute Income Protected Fund - Class A               16/07/2007    31/12/2009       N
                      003 ARIA Dynamic Growth Protected Fund                          16/07/2007    31/12/2008       N
                      004 ARIA GEMS Protected Fund                                    16/07/2007    31/12/2008       N
                      005 ARIA Absolute Income Protected Fund - Class B               16/07/2007    31/12/2009       N
                      006 ARIA Absolute Income Protected Fund - Class C               19/01/2009    31/12/2009       N
                      007 ARIA Absolute Income Protected Fund - Class D               19/01/2009    31/12/2009       N
                      008 ARIA Absolute Income Protected Fund - Class E               19/01/2009    31/12/2009       N
                      009 ARIA Absolute Income Protected Fund - Class F               19/01/2009    31/12/2009       N
                      010 ARIA Absolute Income Protected Fund - Class G               19/01/2009    31/12/2009       N
                      011 ARIA Absolute Income Protected Fund - Class A1              08/08/2009    31/12/2009       N
                      012 ARIA Absolute Income Protected Fund - Class b1              08/08/2009    31/12/2009       N
          A0431   Ashmore Brasil Fund Ltd                                             19/12/2007    30/04/2011       N
          A0432   Abydos Holdings Ltd                                                 14/10/2008    30/06/2010       N
          A0433   Ashmore Turkish Equity Fund SA                                      01/01/2007    31/12/2010       N
          A0434   Aberdeen Property UK Retail Parks Trust                             01/01/2008    31/12/2008       N
          A0435   The Amen Corner (Bracknell) Unit Trust                              01/07/2008    30/06/2010       N
          A0436   The Avalon Unit Trust                                               01/07/2008    30/06/2010       N
          A0437   Adelphi Europe Long Only Fund
                      001 Management Euro Class Shares                                01/10/2008 30/09/2010          N
          A0438   Alphagen Capella Fund Ltd
                      001 Alphagen Capella Fund Ltd - Class A EUR                     01/11/1999 30/09/2010          N
                      002 Alphagen Capella Fund Ltd - Class B EUR                     01/11/1999 30/09/2010          N
          A0439   Alphagen Octanis Fund Ltd
                      001 Alphagen Octanis Fund Ltd - Class A                         01/03/2008 28/02/2010          N
                      002 Alphagen Octanis Fund Ltd - Class B                         01/03/2008 28/02/2010          N
                      003 Alphagen Octanis Fund Ltd - Class C                         01/03/2008 28/02/2010          N
          A0440   Alphagen Rhocas Fund Ltd
                      001 Alphagen Rhocas Fund Ltd - Class A                          01/07/2008    30/06/2010       N
                      002 Alphagen Rhocas Fund Ltd - Class C                          01/07/2008    30/06/2010       N
                      003 Alphagen Rhocas Fund Ltd - Class E                          01/07/2008    30/06/2010       N
                      004 Alphagen Rhocas Fund Ltd - Class F                          01/07/2008    30/06/2010       N
                      005 Alphagen Rhocas Fund Ltd - Class B                          01/07/2009    30/06/2010       N
                      006 Alphagen Rhocas Fund Ltd - Class D                          01/07/2009    30/06/2010       N
          A0441   Alphagen Hokuto Fund Ltd
                      001 Alphagen Hokuto Fund Ltd - Class A                          06/11/2000 30/09/2010          N
                      002 Alphagen Hokuto Fund Ltd - Class B                          06/11/2000 30/09/2010          N
                      003 Alphagen Hokuto Fund Ltd - Class D                          01/10/2005 30/09/2010          N
          A0442   Alphagen Volantis Fund Limited
                      001 Alphagen Volantis Fund Limited A                            01/05/2002    30/04/2010       N
                      002 Alphagen Volantis Fund Limited B                            01/05/2002    30/04/2010       N
                      003 Alphagen Volantis Fund Limited C                            01/05/2002    30/04/2010       N
                      004 Alphagen Volantis Fund Limited D                            01/05/2006    30/04/2010       N
                      005 Alphagen Volantis Fund Limited E                            01/05/2006    30/04/2010       N
                      006 Alphagen Volantis Fund Limited F                            01/05/2006    30/04/2010       N
          A0443   Alphagen Etacas Fund Ltd
                      001 Alphagen Etacas Fund Ltd A                                  01/01/2006 31/12/2009          N
                      002 Alphagen Etacas Fund Ltd B                                  01/01/2006 31/12/2009          N
                      003 Alphagen Etacas Fund Ltd C                                  01/01/2006 31/12/2009          N
          A0444   Alphagen Aldebaran Fund Ltd
                      001 Alphagen Aldebaran Fund Ltd - Class A1 (USD)                26/01/2005    28/02/2010       N
                      002 Alphagen Aldebaran Fund Ltd - Class A2 (USD)                26/01/2005    28/02/2010       N
                      003 Alphagen Aldebaran Fund Ltd - Class B1(EUR)                 26/01/2005    28/02/2010       N
                      004 Alphagen Aldebaran Fund Ltd - Class B2 (EUR)                26/01/2005    28/02/2010       N
                      005 Alphagen Aldebaran Fund Ltd - Class C1 (JPY)                26/01/2005    28/02/2010       N
                      006 Alphagen Aldebaran Fund Ltd - Class C2 (JPY)                26/01/2005    28/02/2010       N
                      007 Alphagen Aldebaran Fund Ltd - Class D1 (GBP)                26/01/2005    28/02/2010       N
                      008 Alphagen Aldebaran Fund Ltd - Class D2 (GBP)                26/01/2005    28/02/2010       N




                                                                               Page 10 of 148                                         Date: 12/20/2011 Time: 4:04 PM
Offis 3                                                                      Offshore Funds - Web Update List                                     HMRC Offshore Funds Team




          Ref     Fund Name                                                                   Cert From     Cert To     Equalisation   SEDOL ISIN Ref
                       009 Alphagen Aldebaran Fund Ltd - Class E1 (USD)                        01/03/2007    28/02/2010       N
          A0445   Arrowgrass Equity Focus International Limietd
                       001 EUR - Unrestricted                                                  01/05/2009    31/12/2009       N
                       002 EUR - Restricted                                                    01/05/2009    31/12/2009       N
                       003 EUR - Management Unrestricted                                       01/05/2009    31/12/2009       N
                       004 EUR - Management Restricted                                         01/05/2009    31/12/2009       N
                       005 USD - Unrestricted                                                  01/05/2009    31/12/2009       N
                       006 USD - Restricted                                                    01/05/2009    31/12/2009       N
                       007 GBP - Unrestricted                                                  01/05/2009    31/12/2009       N
                       008 GBP - Restricted                                                    01/05/2009    31/12/2009       N
                       009 GBP - Management Unrestricted                                       01/05/2009    31/12/2009       N
                       010 GBP - Management Restricted                                         01/05/2009    31/12/2009       N
          A0446   Audley Recovery Opportunities Fund Limited
                       001 Audley Recovery Opportunities Fund Limited - Euro IV                19/06/2009    31/12/2009       N
                       002 Audley Recovery Opportunities Fund Limited - Dollar IV              19/06/2009    31/12/2009       N
          A0447   ACMBernstein Strategies                                                      01/01/2009    31/12/2010       N
          A0448   Altima Emerging Markets Fund
                       001 Altima Emerging Markets Fund - Share Class C2 USD                   01/01/2009    31/12/2009       N
                       002 Altima Emerging Markets Fund - Share Class C2 EURO                  01/01/2009    31/12/2009       N
          A0449   Ashmore Brasil Equity Fund Limited                                           12/12/2008    30/04/2011       N
          A0450   Ashmore Global Consolidation And Recovery Fund PCC Limited                   12/03/2009    31/03/2011       N
          A0451   Altima Central Asia Fund
                       001 Altima Central Asia Fund - Share Class C1 USD                       01/01/2009    31/12/2009       N
                       002 Altima Central Asia Fund - Share Class C2 USD                       01/01/2009    31/12/2009       N
          A0453   Amundi Funds
                       001 Emerging Markets Classic Distributing Share Class                   01/07/2009    30/06/2010       Y        LU0119096476
                       002 Global Bond Classic Distribution Share Class                        01/07/2009    30/06/2010       Y        LU0119133691
                       003 Global Bond Institutional Distribution Share Class                  01/07/2009    30/06/2010       Y        LU0194911375
                       004 Arbitrage Var 2 Classic Distribution Share Class                    01/07/2009    30/06/2010       Y        LU0244995022
                       005 Latin America Equities Classic Distribution Share Class             01/07/2009    30/06/2010       Y        LU0201602173
                       006 Volatility Euro Equities Institutional 12 Distribution Share Class 01/07/2009     30/06/2010       Y        LU0418510409
                       007 Volatility Euro Equities Classic Distribution Share Class           01/07/2009    30/06/2010       Y        LU0272942359
                       008 Volatility Euro Equities Institutional 14 Distribution Share Class 01/07/2009     30/06/2010       Y        LU0442407002
                       009 Volatility Euro Equities Classic 4 Distribution Share Class         01/07/2009    30/06/2010       Y        LU0418510235
                       010 Volatility World Equities Classic Distribution Share Class          01/07/2009    30/06/2010       Y        LU0319687397
                       011 Volatility World Equities Classic 4Distribution Share Class         01/07/2009    30/06/2010       Y        LU0418510581
                       012 Volatility World Equities Institutional Distribution Share Class    01/07/2009    30/06/2010       Y        LU0319687041
                       013 Volatility World Equities Institutional 14 Distribution Share Class 01/07/2009    30/06/2010       Y        LU0442407184
                       014 US Opportunities Classic Distribution Share Class                   01/07/2009    30/06/2010       Y        LU0119180346
          A0454   The A J Unit Trust                                                           07/10/2005    30/09/2010       N
          A0455   The Ashford Unit Trust                                                       01/07/2009    30/06/2010       N
          A0456   Alternative Alpha Fund Plc
                       001 Alternative Alpha Fund Plc - BBD (Class A GBP) Share Class          01/07/2009    30/06/2010       N
                       002 Alternative Alpha Fund Plc - IND (Class I USD) Share Class          01/07/2009    30/06/2010       N
                       003 Alternative Alpha Fund Plc - QUD (Class I GBP) Share Class          01/07/2009    30/06/2010       N
          A0457   Arora International Gatwick Unit Trust                                       01/04/2006    31/03/2010       N
          A0458   Arora Park Heathrow Unit Trust                                               01/02/2006    31/03/2010       N
          A0459   Arora International Heathrow Unit Trust                                      01/02/2006    31/03/2010       N
          A0460   Allan Gray Africa Equity (Rand) Fund                                         30/06/1998    31/12/2010       N
          A0462   Adelante PCC Limited                                                         01/10/2007    30/09/2010       N
          A0463   The Annapurna Fund                                                           01/01/2010    31/12/2010       N
          A0464   Aberdeen UK Balanced Property fund                                           01/01/2010    31/12/2010       N




                                                                                      Page 11 of 148                                           Date: 12/20/2011 Time: 4:04 PM
Offis 3                                                               Offshore Funds - Web Update List                                            HMRC Offshore Funds Team




          Ref   Fund Name                                                            Cert From     Cert To     Equalisation            SEDOL ISIN Ref
          B0016 Barclays Asian Selection Funds Ltd                                    14/11/1990    24/04/2002       N
          B0021 Baring International Umbrella Fund
                     001 Baring Asia Growth Fund                                      01/12/1987    30/04/2010       Y
                     002 Baring Australia Fund                                        01/12/1987    30/04/2010       Y
                     003 Baring Europa Fund                                           01/12/1987    30/04/2010       Y
                     004 Baring Hong Kong China Fund                                  01/12/1987    30/04/2010       Y
                     005 Baring International Bond Fund                               01/12/1987    30/04/2010       Y
                     006 Baring Japan Fund                                            01/12/1987    27/07/2009       Y
                     007 Baring North America Fund                                    01/12/1987    30/04/2010       Y
                     008 Baring ASEA Frontiers (Formerly Pacific Fund)                01/12/1987    30/04/2010       Y
          B0024 BT Global Assets Fund                                                 01/05/1994    30/04/2000       N
          B0028 Barclays Investment Funds (CI) Ltd
                     001 Sterling Bond Fund                                           01/12/1991    30/11/2010       Y
          B0029 Barclays Investment Funds (Luxembourg) SICAV
                     001 UK Equity Fund - Class A                                     01/08/1989    31/07/2006       Y
                     002 UK Equity Fund - Class B                                     01/08/1989    31/07/2006       Y
                     003 North American Equity Fund - Class A                         01/08/1989    31/07/2006       Y
                     004 North American Equity Fund - Class B                         01/08/1989    31/07/2006       Y
                     005 European Equity Fund - Class A                               01/08/1989    31/07/2006       Y
                     006 European Equity Fund - Class B                               01/08/1989    31/07/2006       Y
                     007 International Equity Fund - Class A                          01/08/1989    31/07/2006       Y
                     008 International Equity Fund - Class B                          01/08/1989    31/07/2006       Y
                     009 Pacific Equity Fund - Class A                                01/08/1989    31/07/2006       Y
                     010 International Bond Fund - Class A                            01/08/1989    31/07/2006       Y
                     011 International Bond Fund - Class B                            01/08/1989    31/07/2006       Y
          B0036 Bank of Ireland International Portfolio                               01/01/1994    30/11/2003       Y
          B0037 Bank of Ireland Sterling Cash Fund                                    01/01/1994    30/11/2001       N
          B0046 Baring Global Umbrella Fund
                     001 Baring High Yield Bond                                       19/07/1993    30/04/2010       Y
                     002 Baring Global Resources Fund                                 19/07/1993    30/04/2010       Y
                     003 Baring Eastern European Fund                                 19/07/1993    30/04/2010       Y
                     004 Baring (Sterling) World Bond Fund                            19/07/1993    30/04/2009       Y
                     005 Baring Global Equity Fund                                    19/07/1993    30/09/2009       Y
                     006 Baring Global Select Fund (Previously Leading Sectors Fund)  19/07/1993    30/04/2010       Y
                                                                                      19/07/1993
                     007 Baring Global Aggregate Bond Fund (Formerly US Plus Bond Fund)             30/04/2010       Y
                     008 Baring High Yield Bond Master US$                            01/05/2009    30/04/2010       N
                     009 Baring High Yield Bond USD Quarterley - US$                  01/05/2009    30/04/2010       N
                     010 Baring High Yield Bond EUR Quarterley - EUR                  01/05/2009    30/04/2010       N
                     011 Baring High Yield Bond GBP Quarterley - GBP £                01/05/2009    30/04/2010       N
                     012 Baring High Yield Bond HKD Quarterley - HKD                  01/05/2009    30/04/2010       N
                     013 Baring High Yield Bond EUR Annual - EUR                      01/05/2009    30/04/2010       N
                     014 Baring High Yield Bond USD Monthly - US$                     01/05/2009    30/04/2010       N
          B0047 Baring Emerging Markets Umbrella Fund
                     001 Baring Emerging Opportunities Fund                           11/02/1992    30/04/2010       Y
                     002 Baring Global Emerging Markets Fund                          11/02/1992    30/04/2010       Y
                     003 Baring Latin America Fund                                    11/02/1992    30/04/2010       Y
          B0067 Baring Securities Emerging Markets Index TrackerFund Ltd              01/01/1996    24/01/1997       N
          B0068 Baring Puma Fund Ltd                                                  01/01/2000    18/04/2002       N
          B0069 BDT Invest Funds Plc
                     001 Asian Focus Fund - US$ Class A                               14/02/2001    31/12/2010       N
                     002 Japanese Smaller Companies Fund - US$ Class A                14/02/2001    31/12/2010       N
                     003 Emerging Markets Focus Fund - US$ Class A                    14/02/2001    31/12/2007       N
                     004 Emerging Markets Focus Fund - US$ Class B                    14/02/2001    31/12/2007       N
                     005 Emerging Markets Focus Fund - Euro A                         14/02/2001    31/12/2007       N
                     006 Emerging Markets Focus Fund - Euro B                         14/02/2001    31/12/2007       N
                     007 Emerging Markets Focus Fund - GBP A                          14/02/2001    31/12/2007       N
                     008 Emerging Markets Focus Fund - GBP B                          14/02/2001    31/12/2007       N
                     009 Asian Focus Fund - US$ Class B                               14/02/2001    31/12/2010       N
                     010 Asian Focus Fund - Euro A                                    14/02/2001    31/12/2010       N
                     011 Asian Focus Fund - Euro B                                    14/02/2001    31/12/2010       N
                     012 Asian Focus Fund - GBP A                                     14/02/2001    31/12/2010       N
                     013 Asian Focus Fund - GBP B                                     14/02/2001    31/12/2010       N
                     014 Japanese Smaller Companies Fund - US$ Class B                14/01/2001    31/12/2010       N
                     015 Japanese Smaller Companies Fund - Euro A                     14/01/2001    31/12/2010       N
                     016 Japanese Smaller Companies Fund - Euro B                     14/01/2001    31/12/2010       N
                     017 Japanese Smaller Companies Fund - GBP A                      14/01/2001    31/12/2010       N
                     018 Japanese Smaller Companies Fund - GBP B                      14/01/2001    31/12/2010       N
                     019 Japanese Focus Fund - US$ Class A                            01/06/2005    31/12/2010       N
                     020 Japanese Focus Fund - US$ Class B                            01/06/2005    31/12/2010       N
                     021 Japanese Focus Fund - Euro A                                 01/06/2005    31/12/2010       N
                     022 Japanese Focus Fund - Euro B                                 01/06/2005    31/12/2010       N
                     023 Japanese Focus Fund - GBP A                                  01/06/2005    31/12/2010       N
                     024 Japanese Focus Fund - GBP B                                  01/06/2005    31/12/2010       N
                     025 Japanese Smaller Companies Fund - JPY A                      14/02/2001    31/12/2010       N
                     026 Japanese Smaller Companies Fund - JPY B                      14/02/2001    31/12/2010       N
                     027 Oriental Focus Fund - Class A US $                           01/01/2008    31/12/2010       N
                     028 Oriental Focus Fund - Class B US $                           01/01/2008    31/12/2010       N
                     029 Oriental Focus Fund - Class A Eur                            01/01/2008    31/12/2010       N
                     030 Oriental Focus Fund - Class B Eur                            01/01/2008    31/12/2010       N
                     031 Oriental Focus Fund - Class A GBP £                          01/01/2008    31/12/2010       N
                     032 Oriental Focus Fund - Class B GBP £                          01/01/2008    31/12/2010       N
          B0120 Bermuda Capital Co Ltd                                                01/01/1984    31/03/2011       N
          B0180 Biotechnology Venture fund S.A.                                       16/04/1990    31/12/2003       N
          B0190 Baring Taiwan Fund Ltd                                                26/11/1993    31/12/1999       N
          B0240 Blairmore Holdings Inc.                                               01/01/1984    30/06/2010       N        ISIN US00210221318 SEDOL 2102131




                                                                               Page 12 of 148                                                  Date: 12/20/2011 Time: 4:04 PM
Offis 3                                                                  Offshore Funds - Web Update List                               HMRC Offshore Funds Team




          Ref     Fund Name                                                            Cert From Cert To      Equalisation   SEDOL ISIN Ref
          B0248   Blevins Franks International Select Funds Plc                         16/01/1996 30/04/1999       N
          B0265   Bonfield Longbow Fund Ltd (prev Longbow Fund Ltd)                     21/04/1998 30/06/2008        Y          0826121
          B0282   BNP Paribas South Asia Investment Company
                       001 Access Fund                                                  29/11/1994 31/12/2005       N
                       002 Value Fund                                                   29/11/1994 26/11/2004       N
          B0283   BNP Paribas India Value Fund                                          20/03/2000 06/09/2002       N
          B0310   Boyer Allan Pacific Fund Inc.
                       001 Boyer Allan Pacific Fund Inc - Class A-1 Shares              30/09/1998 31/12/2010       Y
                       002 Boyer Allan Pacific Fund Inc - Class A-2 Shares              01/01/2009 31/12/2010       N
          B0311   Boyer Allan Global Emerging Markets Fund(Formerly Japan Fund Inc.)
                       001 Class A Shares                                               27/01/2000   31/12/2010     N
                       002 Class B Shares                                               01/01/2009   31/12/2009     N
          B0380   Brazilian Investment Company SICAV                                    18/11/1987   31/12/2000     N
          B0443   Bank of Scotland Offshore Investment Funds Ltd                        20/02/1996   30/06/1997     N
          B0490   BDP Limited (Previously Brewin Dolphin Portfolios Ltd)
                       001 The A.C. Settlement Fund                                     01/11/1998   31/10/2010     Y
                       002 The Angus Fund                                               01/11/1998   31/10/2010     Y
                       003 The Auxsesis Fund                                            01/11/1998   31/10/2010     Y
                       004 The Bannatyne Fund                                           30/10/2003   31/10/2010     Y
                       005 The Branthall Fund                                           01/11/1998   31/10/2010     Y
                       006 The Chatteris Fund                                           01/11/1998   31/10/2009     Y
                       007 The Gables Fund                                              29/08/2000   31/10/2005     Y
                       008 The Global Investment Fund                                   08/04/2004   31/10/2005     Y
                       009 The IPM Income Fund                                          01/11/1998   31/10/2007     Y
                       010 The Income Fund (GBP)                                        01/11/1998   31/10/2010     Y
                       011 The Income Fund (USD)                                        01/11/1998   31/10/2010     Y
                       012 The Income Fund (EURO)                                       01/11/1998   31/10/2010     Y
                       013 The Discretionary Portfolio                                  01/11/1998   31/10/2010     Y
                       014 The O.D.N.S.T. Fund                                          01/11/1998   31/10/2006     Y
                       015 The S.L.T. Fund                                              01/11/1998   31/10/2010     Y
                       016 The Stanneylands Fund                                        19/11/2001   31/10/2005     Y
                       017 The Temple Fund                                              01/11/1998   15/03/2010     Y
                       018 The Victory Fund                                             01/11/1998   31/10/2010     Y
                       019 The Westland Fund                                            01/11/1998   31/10/2010     Y
                       020 The Withdean G&I Fund                                        01/11/1998   31/10/2010     Y
                       021 The Kingston No 3 Fund                                       01/11/1998   31/10/2010     Y
                       022 The Midland No. 2 Global Growth Fund                         01/11/1998   31/10/2004     Y
                       023 The Parkhouse Fund                                           01/11/1998   31/10/2004     Y
                       024 The Windsor Global Growth Fund                               01/11/1998   31/10/2004     Y
                       025 The Bond Fund                                                19/05/2005   31/10/2010     Y
                       026 The JAS 1 Fund                                               24/10/2005   31/10/2010     Y
                       027 7IM Catchdale Fund                                           31/05/2006   31/10/2009     Y
                       028 7IM Frontera Fund                                            14/07/2006   31/10/2009     Y
                       029 The KMW Fund                                                 16/10/2006   31/10/2009     Y
                       030 The Marriott Family Fund                                     18/04/2006   31/10/2009     Y
                       031 The Martin Fund                                              18/07/2006   31/10/2010     Y
                       032 The Opal Fund                                                01/11/2006   31/10/2010     Y
                       033 The Salisbury & Kelly Fund                                   17/03/2006   22/04/2009     Y
                       034 The SLW Fund                                                 16/10/2006   31/10/2009     Y
                       035 The Waldergrave Fund                                         28/11/2005   31/10/2009     Y
                       036 The Atherton Fund                                            15/05/2007   31/10/2009     N
                       037 The Douglas Fund                                             15/11/2006   31/10/2010     N
                       038 The Emerald Fund                                             18/09/2007   31/10/2009     N
                       039 The Franklin Fund                                            13/03/2007   31/10/2009     N
                       040 The GAD Fund                                                 17/07/2007   31/10/2010     N
                       041 The Hyman Settlements Fund                                   24/01/2007   31/10/2010     N
                       042 The Middleton Fund                                           21/08/2007   31/10/2010     N
                       043 The N Townson Pit Fund                                       10/05/2007   31/10/2010     N
                       044 The PKLJ Fund                                                28/11/2006   31/10/2010     N
                       045 The Tebbutt Fund                                             07/09/2007   31/10/2010     N
                       046 The Thornton Fund                                            07/02/2007   31/10/2010     N
                       047 The 7IM Belisarius Fund                                      20/09/2007   31/10/2009     N
                       048 The 7IM Eastgate Fund                                        30/01/2007   31/10/2010     N
                       049 The 7IM KIMS Balanced Fund                                   02/07/2007   27/01/2010     N
                       050 The 7IM KIMS Growth Fund                                     02/07/2007   27/01/2010     N
                       051 The 7IM Westalea Fund                                        31/01/2007   31/10/2010     N
                       052 The Fryer Fund                                               14/04/2008   31/10/2009     N
                       053 The Lifethyme Fund                                           02/06/2008   31/10/2009     N
                       054 The 7IM Carrington Fund                                      18/02/2008   31/10/2009     Y
                       055 The 7IM Cassley Fund                                         23/10/2009   31/10/2009     N
                       056 The 7IM Minerva Fund                                         19/08/2009   31/10/2009     N
                       057 The Beaulieu Fund                                            03/02/2009   31/10/2010     N
                       058 The Charlestown Fund                                         01/09/2009   31/10/2010     N
                       059 The CP Cartwright Younger Childrens Settlement Fund          23/01/2009   31/10/2010     N
                       060 The Fryer 2 Fund                                             17/12/2008   31/10/2010     N
                       061 The Marble Fund                                              05/11/2008   31/10/2010     N
                       062 The Rolet Settlement Fund                                    09/07/2009   31/10/2010     N
                       063 The Stonethorne Fund                                         05/03/2009   31/10/2010     N
                       066 The Diversified Strategy Fund                                16/04/2010   31/10/2010     N
                       067 The Circe Fund                                               07/01/2010   31/10/2010     N
          B0543   Baring Peacock Fund Ltd                                               11/11/1994   14/10/2002     N
          B0544   Baring Chrysalis Fund Ltd                                             01/01/1996   14/05/2003     N
          B0575   Burrage Gilt Fund                                                     16/08/1984   29/02/2000     N
          B0576   Burrage Funds Ltd                                                     14/07/1998   14/11/2002     N
          B0577   Bedlam Funds Plc




                                                                                  Page 13 of 148                                     Date: 12/20/2011 Time: 4:04 PM
Offis 3                                                               Offshore Funds - Web Update List                                   HMRC Offshore Funds Team




          Ref     Fund Name                                                          Cert From     Cert To     Equalisation   SEDOL ISIN Ref
                        001 UK Fund share class A                                     07/10/2002    30/09/2010       N
                        002 Global Fund share class A                                 07/10/2002    30/09/2010       N
                        003 Emerging Markets Fund class A                             07/10/2002    30/09/2010       N
                        004 Europe Fund share class A                                 06/06/2005    30/09/2010       N
                        005 Japan Fund share class A                                  01/11/2004    30/09/2010       N
                        006 Enhanced Fund share class A                               01/10/2003    30/09/2008       N
                        007 Optimiser Fund                                            01/10/2003    30/09/2006       N
                        008 Bedlam 200 share class A                                  24/05/2006    30/09/2009       N
                        009 UK Fund share class B                                     01/07/2002    30/09/2010       N
                        010 Global Fund share class B                                 01/07/2002    30/09/2010       N
                        011 Emerging Markets Fund class B                             01/07/2002    30/09/2010       N
                        012 Europe Fund share class B                                 06/06/2005    30/09/2010       N
                        013 Japan Fund share class B                                  01/11/2004    30/09/2010       N
                        014 UK Fund Share Class C                                     02/10/2008    30/09/2010       N
                        015 Global Fund Share Class C                                 02/10/2008    30/09/2010       N
                        016 Emerging Markets Fund Share Class C                       02/10/2008    30/09/2010       N
                        017 Europe Fund Share Class C                                 02/10/2008    30/09/2010       N
                        018 Japan Fund Share Class C                                  02/10/2008    30/09/2010       N
          B0578   BDT Invest Japan Fund (BDT Japan)                                   28/01/2003    31/12/2003       N
          B0579   BDT Invest Japan Fund (Distributor) Ltd
                        001 BDT Invest Japan Fund (Distributor) Ltd Euro              28/01/2003    28/11/2008       N
                        003 BDT Invest Japan Fund (Distributor) Ltd GBP               01/01/2007    28/11/2008       N
                        004 BDT Invest Japan Fund (Distributor) Ltd USD               01/01/2007    28/11/2008       N
                        005 BDT Invest Japan Fund (Distributor) Ltd JPY               01/01/2007    28/11/2008       N
          B0580   Bracknell Property Unit Trust                                       08/04/2003    31/03/2010       N
          B0581   British Real Estate Fund Ltd (prev Acre Property Fund)              15/06/2001    31/03/2008       Y
          B0582   Barclays Investment Funds (CI) Ltd                                  01/12/1989    30/11/1990       N
          B0583   Barclays Private Clients Discretionary Fund Plc
                        001 Preference for Income Fund Class A                        08/02/2002    29/02/2004       Y
                        002 Preference For Income Fund Class B                        08/02/2002    29/02/2004       Y
                        003 Preference For Income Fund Class C                        08/02/2002    29/02/2004       Y
                        004 Conservative Growth Fund Class A                          08/02/2002    29/02/2004       Y
                        005 Conservative Growth Fund Class B                          08/02/2002    29/02/2004       Y
                        006 Conservative Growth Fund Class C                          08/02/2002    29/02/2004       Y
                        007 Maximum Growth Fund Class A                               08/02/2002    29/02/2004       Y
                        008 Maximum Growth Fund Class B                               08/02/2002    29/02/2004       Y
                        009 Maximum Growth Fund Class C                               08/02/2002    29/02/2004       Y
                        010 Global Income Fund (Sterling Valuation ) Class A          08/02/2002    29/02/2004       Y
                        011 Global Income Fund ( Sterling Valuation) Class B          08/02/2002    29/02/2004       Y
                        012 Global Income Fund (Sterling Valuation) Class C           08/02/2002    29/02/2004       Y
                        013 Global Conservation Fund (Euro Valuation) Class A         08/02/2002    29/02/2004       Y
                        014 Global Conservation Fund ( Euro Valuation ) Class B       08/02/2002    29/02/2004       Y
                        015 Global Conservation Fund (Euro Valuation) Class C         08/02/2002    29/02/2004       Y
                        016 Global Conservation Fund (USD Valuation) Class A          08/02/2002    29/02/2004       Y
                        017 Global Conservation Fund (USD Valuation) Class B          08/02/2002    29/02/2004       Y
                        018 Global Conservation Fund (USD Valuation) Class C          08/02/2002    29/02/2004       Y
                        019 Global Conservation Fund (STG Valuation) Class A          08/02/2002    29/02/2004       Y
                        020 Global Conservation Fund (STG Valuation) ClassB           08/02/2002    29/02/2004       Y
                        021 Global Conservation Fund (STG Valuation ) Class C         08/02/2002    29/02/2004       Y
                        022 Global Balanced Fund ( Euro Valuation) Class A            08/02/2002    29/02/2004       Y
                        023 Global Balanced Fund (Euro Valuation) Class B             08/02/2002    29/02/2004       Y
                        024 Global Balanced Fund (Euro Valuation) Class C             08/02/2002    29/02/2004       Y
                        025 Global Balanced Fund (USD Valuation) Class A              08/02/2002    29/02/2004       Y
                        026 Global Balanced Fund (USD Valuation) Class B              08/02/2002    29/02/2004       Y
                        027 Global Balanced Fund (USD Valuation) Class C              08/02/2002    29/02/2004       Y
                        028 Global Balanced Fund (STG Valuation) Class B              08/02/2002    29/02/2004       Y
                        029 GlobalBalanced (STG Valuation) Class A                    08/02/2002    29/02/2004       Y
                        030 Global Balanced (STG Valuation) Class C                   08/02/2002    29/02/2004       Y
                        031 Global Growth Fund ( Euro Valuation) Class A              08/02/2002    29/02/2004       Y
                        032 Global Growth Fund ( Euro Valuation) Class B              08/02/2002    29/02/2004       Y
                        033 Global Growth Fund (Euro Valuation) ClassC                08/02/2002    29/02/2004       Y
                        034 Global Growth Fund (USD Valuation0 Class A                08/02/2002    29/02/2004       Y
                        035 Global Growth Fund (USD Valuation) Class B                08/02/2002    29/02/2004       Y
                        036 Global Growth Fund (USD Valuation) Class C                08/02/2002    29/02/2004       Y
                        037 Global Growth Fund (STG Valuation) Class A                08/02/2002    29/02/2004       Y
                        038 Global Growth Fund (STG Valuation) Class B                08/02/2002    29/02/2004       Y
                        039 Global Growth Fund (STG Valuation) Class C                08/02/2002    29/02/2004       Y
          B0584   BIA Pacific Fund
                        001 USD Class                                                 21/10/2004    31/12/2005       N
                        002 GPB Class                                                 21/10/2004    31/12/2005       N
                        003 EUR Class                                                 21/10/2004    31/12/2005       N
                        004 JPY Class                                                 21/10/2004    31/12/2005       N
          B0585   Banbury Cross Unit Trust                                            29/06/2004    31/12/2007       N
          B0586   Boyer Allan India Fund Inc                                          11/09/2003    19/12/2008       N
          B0587   Business Centre Properties Plc                                      06/04/2004    05/04/2011       N
          B0588   Bluebay Funds SICAV
                        001 High Yield Bond Fund - D GBP Base Class                   01/07/2004    30/06/2010       Y
                        002 Investment Grade Bond Fund - Eur D GBP Base Class         01/07/2004    30/06/2010       Y
                        003 Emerging Market Bond Fund - D GBP Base Class              01/07/2005    30/06/2009       Y
                        004 Emerging Market Bond Fund - D GBP Base Class R            01/07/2005    30/06/2010       Y
                        005 High Yield Bond Fund - D GBP Base Class R                 01/07/2005    30/06/2010       Y
                        006 Emerging Market Select Bond Fund - USD D GBP Base Class 01/07/2006      30/06/2010       Y
                                                                                       Class
                        007 Emerging Market Local Currency Bond Fund - USD D GBP Base 01/07/2006    30/06/2010       Y
                                                                                      01/07/2007
                        008 Emerging Market Corporate Bond Fund - (USD D GBP Base Class)            30/06/2010       Y
                                                                                      01/07/2007
                        009 Emerging Market Local Currency Bond Fund - (USD D GBP Class R)          30/06/2010       Y




                                                                               Page 14 of 148                                         Date: 12/20/2011 Time: 4:04 PM
Offis 3                                                                  Offshore Funds - Web Update List                                   HMRC Offshore Funds Team




          Ref   Fund Name                                                               Cert From     Cert To     Equalisation   SEDOL ISIN Ref
                    010 Investment Grade Bond Fund - (EUR D GBP Base Class R)            01/07/2007    30/06/2010        Y
                    011 Emerging Market Corporate Bond Fund - (D GBP Base Class R) 01/07/2008          30/06/2010        Y
                    012 Investment Grade Libor Fund - (D GBP Base Class)                 01/07/2008    30/06/2010        Y
                    013 Global Convertible Bond Fund - (D GBP Base Class)                01/07/2008    30/06/2010        Y
                    014 Investment Grade Libor Fund - (EUR D-GBP Base Class R)           01/07/2009    30/06/2010        Y
                    015 Global Convertible Bond Fund - (USD D-GBP Base Class R)          01/07/2009    30/06/2010        Y
                    016 High Yield Corporate Bond Fund - (EUR D-GBP Base Class)          01/07/2009    30/06/2010        Y
          B0591 Barclays Multi Manager Plc
                    001 UK Core Fund, Share Class M Distribution.                        04/10/2004    31/05/2008       Y
                    002 UK Alpha Fund, Share Class M Distribution.                       04/10/2004    31/05/2010       Y
                    003 UK Smaller Companies Fund, Share Class M Distribution.           04/10/2004    31/05/2010       Y
                    004 UK Opportunities Fund, Share Class M Distribution.               04/10/2004    31/05/2010       Y
                    005 Sterling High Grade Bond Fund, Share Class M Distribution.       04/10/2004    31/05/2010       Y
                    006 Sterling Bond Fund, Share Class B Distribution.                  04/10/2004    31/05/2010       Y
                    007 Sterling Corporate Bond Fund, Share Class B Distribution.        04/10/2004    31/05/2010       Y
                    008 Sterling High Grade Bond Fund - Share Class B Distribution.      04/10/2004    31/05/2010       Y
                    009 US Dollar High Grade Bond Fund -Share Class M Distribution. 04/10/2004         31/05/2010       Y
                    010 Euro High Grade Bond Fund - Share Class B Distribution.          04/10/2004    31/05/2008       Y
                    011 US Dollar High Grade Bond Fund, Share Class B Distribution.      04/10/2004    31/05/2010       Y
                    012 Europe (ex UK) Core Fund, Share Class M Distribution.            04/10/2004    31/05/2010       Y
                    013 Europe (ex - UK) Opportunities Fund, Share Class M Distribution.04/10/2004     31/05/2008       Y
                    014 Euro High Grade Bond Fund, Share Class M Distribution.           04/10/2004    31/05/2008       Y
                    015 Global Core Fund, Share Class M Distribution.                    04/10/2004    31/05/2008       Y
                    018 Pacific Rim (ex-Japan) Fund, Share Class M Distribution.         04/10/2004    31/05/2010       Y
                    019 Sterling Bond Fund , Share Class M Distribution.                 04/10/2004    31/05/2010       Y
                    020 Sterling Corporate Bond Fund - Share Class M Distribution.       04/10/2004    31/05/2010       Y
                    021 US Core Fund - Share Class M Distribution.                       04/10/2004    31/05/2008       Y
                    022 US Alpha Fund - Share Class M Distribution.                      04/10/2004    31/05/2010       Y
                    023 U S Opportunities Fund - Share Class M Distribution.             04/10/2004    31/05/2008       Y
                    024 Global High Grade Bond Fund - Share Class M Distribution.        04/10/2004    31/05/2010       Y
                    025 Japan Fund - Share Class M Distribution.                         04/10/2004    31/05/2010       Y
                    026 Emerging Markets Equity Fund - Share Class M Distribution.       01/06/2007    31/05/2010       Y
                    027 Global High Yield Bond Fund - Share Class M Distribution.        01/06/2007    31/05/2010       Y
                    028 Global Corporate Bond Fund - Share Class M Distribution.         01/06/2007    31/05/2010       Y
                    029 Global Inflation Linked Bond Fund - Share Class B Distribution. 01/06/2007     31/05/2008       Y
                    030 Global Inflation Linked Bond Fund - Share Class M Distribution. 01/06/2007     31/05/2010       Y
                    031 Emerging Market Debt Fund - Share Class M Distribution.          01/06/2007    31/05/2010       Y
                    032 Europe (ex UK) Alpha Fund - Share Class M Distribution           01/06/2008    31/05/2010       Y
                    033 UK Smaller Companies Fund, Share Class B Distribution.           01/06/2009    31/05/2010       Y
                    034 US Alpha Fund - Share Class B Distribution.                      01/06/2009    31/05/2010       N
                    035 US Alpha Fund - Share Class B Distribution EUR.                  01/06/2009    31/05/2010       N
                    036 US Alpha Fund - Share Class M Distribution GBP.                  01/06/2009    31/05/2010       Y
                    037 Europe (ex UK) Alpha Fund - Share Class B Distribution           01/06/2009    31/05/2010       Y
                    038 Global High Grade Bond Fund - Share Class M Distribution GBP 01/06/2009        31/05/2010       Y
                    039 Pacific Rim (ex-Japan) Fund - Share Class B Distribution GBP. 01/06/2009       31/05/2010       Y
                    040 Emerging Markets Equity Fund - Share Class B Distribution.       01/06/2009    31/05/2010       Y
                    041 Emerging Markets Equity Fund - Share Class B Distribution GBP.01/06/2009       31/05/2010       Y
                    042 Global High Yield Bond Fund - Share Class B Distribution.        01/06/2009    31/05/2010       Y
                    043 Global High Yield Bond Fund - Share Class B Distribution GBP 01/06/2009        31/05/2010       Y
                    044 Global High Yield Bond Fund - Share Class B Distribution EUR 01/06/2009        31/05/2010       Y
                    045 Global High Yield Bond Fund - Share Class M Distribution GBP 01/06/2009        31/05/2010       Y
                    046 Global High Yield Bond Fund - Share Class M Distribution EUR 01/06/2009        31/05/2010       Y
                    047 Global Corporate Bond Fund - Share Class M Distribution GBP 01/06/2009         31/05/2010       Y
                    048 Global Corporate Bond Fund - Share Class B Distribution GBP 01/06/2009         31/05/2010       Y
                                                                                         01/06/2009
                    049 Global Inflation Linked Bond Fund - Share Class M Distribution GBP             31/05/2010       Y
                                                                                         01/06/2009
                    050 Global Inflation Linked Bond Fund - Share Class B Distribution GBP             31/05/2010       Y
                                                                                         01/06/2009
                    051 Global Inflation Linked Bond Fund - Share Class B Distribution EUR             31/05/2010       Y
                    052 Emerging Market Debt Fund - Share Class B Distribution.          01/06/2009    31/05/2010       Y
                    053 Emerging Market Debt Fund - Share Class B Distribution GBP 01/06/2009          31/05/2010       Y
                    054 Emerging Market Debt Fund - Share Class M Distribution GBP 01/06/2009          31/05/2010       Y
          B0610 Barclays Portfolios Plc
                    001 UK Balanced Portfolio GBP- Share Class B Distributing            01/03/2004    31/05/2010       Y
                    002 UK Balanced Plus Portfolio GBP - Share Class B Distributing      01/03/2004    31/05/2010       Y
                    003 UK Growth Portfolio GBP - Share Class B Distributing             01/03/2004    31/05/2010       Y
                    004 UK Growth Plus Portfolio GBP - Share Class B Distributing        01/03/2004    31/05/2010       Y
                    005 Income Portfolio GBP - Share Class B Distributing                01/03/2004    31/05/2008       Y
                    006 Cautious Portfolio EUR - Share Class B Distributing.             01/03/2004    31/05/2008       Y
                    007 Cautious Portfolio USD - Share Class B Distributing.             01/03/2004    31/05/2008       Y
                    008 Cautious Portfolio GBP - Share Class A Distributing              01/03/2004    31/05/2008       Y
                    009 Balanced Portfolio EUR - Share Class B Distributing              01/03/2004    31/05/2008       Y
                    010 Balanced Portfolio USD - Share Class B Distributing              01/03/2004    31/05/2008       Y
                    011 Balanced Portfolio GBP - Share Class A Distributing.             01/03/2004    31/05/2008       Y
                    012 Growth Portfolio EUR - Share Class B Distributing                01/03/2004    31/05/2005       Y
                    013 Growth Portfolio USD - Share Class B Distributing                01/03/2004    31/05/2005       Y
                    014 Growth Portfolio GBP - Share Class A Distributing.               01/03/2004    31/05/2008       Y
                    015 UK Balanced Portfolio GBP - Share Class C                        01/03/2004    31/05/2010       Y
                    016 UK Balanced Plus Portfolio GBP - Share Class D                   01/03/2004    31/05/2010       Y
                    017 UK Growth Portfolio GBP - Share Class C                          01/03/2004    31/05/2010       Y
                    018 UK Growth Portfolio GBP - Share Class D                          01/03/2004    31/05/2010       Y
                    019 UK Growth Plus Portfolio GBP - Share Class C                     01/03/2004    31/05/2010       Y
                    020 UK Growth Plus Portfolio GBP - Share Class D                     01/03/2004    31/05/2010       Y
                    021 Cautious Portfolio EUR - Share Class C                           01/03/2004    31/05/2008       Y
                    022 Cautious Portfolio USD - Share Class C                           01/03/2004    31/05/2007       Y
                    023 Cautious Portfolio GBP - Share Class B                           01/03/2004    31/05/2008       Y
                    024 Balanced Portfolio EUR - Share Class D                           01/03/2004    31/05/2008       Y




                                                                                 Page 15 of 148                                          Date: 12/20/2011 Time: 4:04 PM
Offis 3                                                               Offshore Funds - Web Update List                                   HMRC Offshore Funds Team




          Ref     Fund Name                                                          Cert From     Cert To     Equalisation   SEDOL ISIN Ref
                       025 Balanced Portfolio GBP - Share Class B                     01/03/2004    31/05/2008        Y
                       026 Balanced Portfolio GBP - Share Class C                     01/03/2004    31/05/2008        Y
                       027 Balanced Portfolio GBP - Share Class D                     01/03/2004    31/05/2008        Y
                       028 Growth Portfolio GBP - Share Class B                       01/03/2004    31/05/2008        Y
                       029 Growth Portfolio GBP - Share Class C                       01/03/2004    31/05/2008        Y
                       030 Growth Portfolio GBP - Share Class D                       01/03/2004    31/05/2008        Y
                       031 UK Balanced Portfolio GBP - Share Class D                  01/06/2005    31/05/2010        Y
                       032 Income Portfolio GBP - Share Class D                       01/06/2005    31/05/2008        Y
                       033 Cautious Portfolio Eur - Share Class D                     01/06/2005    31/05/2008        Y
                       034 Cautious Portfolio GBP - Share Class C                     01/06/2005    31/05/2008        Y
                       035 Cautious Portfolio GBP - Share Class D                     01/06/2005    31/05/2008        Y
                       036 Balanced Portfolio EUR - Share Class C                     01/06/2005    31/05/2008        Y
                       037 Balanced Portfolio USD - Share Class C                     01/06/2005    31/05/2008        Y
                       038 Global Equity Portfolio USD - Share Class B                01/03/2004    31/05/2008        Y
                       039 Global Equity Portfolio USD - Share Class C                01/03/2004    31/05/2008        Y
                       040 Global Equity Portfolio USD - Share Class D                01/03/2004    31/05/2008        Y
                       041 Global Equity Portfolio Eur - Share Class B                01/03/2004    31/05/2008        Y
                       042 Global Equity Portfolio Eur - Share Class D                01/03/2004    31/05/2008        Y
                       043 Income Portfolio GBP - Share Class C                       01/06/2006    31/05/2008        Y
                       044 Cautious Portfolio USD - Share Class D                     01/06/2006    31/05/2008        Y
                       045 Balanced Portfolio USD - Share Class D                     01/06/2006    31/05/2008        Y
                       046 Global Equity Portfolio EUR - Share Class C                01/06/2006    31/05/2007        Y
          B0614   Broadland Unit Trust                                                17/03/2005    24/12/2010       N
          B0615   Brucefield Unit Trust                                               01/01/2005    31/03/2007       N
          B0616   Beach Student Accommodation Unit Trust                              16/06/2005    31/12/2010       N
          B0618   Baring Multi-Manager Funds Plc
                       001 US Equity Fund - A Class                                   26/10/2004    31/12/2008       Y
                       002 UK Equity Fund - A Class                                   26/10/2004    31/05/2009       Y
                       003 Japan Equity Fund - A Class                                26/10/2004    31/05/2009       Y
                       004 Europe Equity Fund - A Class                               26/10/2004    31/05/2009       Y
                       005 Asia Equity Fund - A Class                                 26/10/2004    31/05/2009       Y
                       006 Emerging Markets Equity Fund - A Class                     26/10/2004    31/05/2009       Y
                       007 Sterling Bond Fund - A Class                               26/10/2004    31/05/2009       Y
                       008 US Equity Fund - B Class                                   26/10/2004    31/05/2009       Y
                       009 UK Equity Fund - B Class                                   26/10/2004    31/05/2009       Y
                       010 Japan Equity Fund - B Class                                26/10/2004    31/05/2009       Y
                       011 Europe Equity Fund - B Class                               26/10/2004    31/05/2009       Y
                       012 Asia Equity Fund - B Class                                 26/10/2004    31/05/2009       Y
                       013 Emerging Markets Equity Fund - B Class                     26/10/2004    31/05/2009       Y
                       014 Sterling Bond Fund - B Class                               01/01/2006    31/05/2009       Y
                       015 Extended Risk Fund - Class A                               01/01/2006    31/12/2007       Y
                       016 Extended Risk Fund - Class B                               01/01/2006    31/12/2007       Y
                       017 Optimum Risk Fund - Class A                                01/01/2006    31/05/2009       Y
                       018 Optimum Risk Fund - Class B                                01/01/2006    31/12/2007       Y
                       019 Reduced Risk Fund - Class A                                01/01/2006    31/05/2009       Y
                       020 Reduced Risk Fund - Class B                                01/01/2006    31/12/2007       Y
                       021 USD Extended Risk US$ - Class A                            01/05/2007    31/05/2009       Y
                       022 USD Optimum Risk US$ - Class A                             01/08/2007    31/05/2009       Y
                       023 USD Extended Risk £ Equivalent - Class A                   01/01/2008    31/05/2009       N
                       024 USD Extended Risk (Average Rate) - Class A                 01/01/2008    31/05/2009       N
                       025 USD Optimum Risk £ Equivalent - Class A                    01/01/2008    31/05/2009       N
                       026 USD Extenede Risk US$ - Class B                            01/01/2008    31/05/2009       N
                       027 USD Extended Risk £ Equivalent - Class B                   01/01/2008    31/05/2009       N
                       028 USD Extended Risk (Average Rate) - Class B                 01/01/2008    31/05/2009       N
                       029 USD Optimum Risk - Class B                                 01/01/2008    31/05/2009       N
                       030 USD Optimum Risk £ Equivalent - Class B                    01/01/2008    31/05/2009       N
                       031 USD Optimum Risk £ Equivalent ( Average FX Rate) - Class A 01/01/2008    31/05/2009       N
                       032 USD Optimum Risk £ Equivalent ( Average FX Rate) - Class B 01/01/2008    31/05/2009       N
                       033 Property Company - Class A                                 01/01/2008    31/12/2010       Y
                       034 Property Company - Class B                                 01/01/2008    31/12/2010       Y
          B0619   Belgravia BETA S.I.C.A.V, SA                                        01/01/2005    31/12/2005       N
          B0620   Brunel Unit Trust Fund                                              15/03/2005    31/12/2009       N
          B0622   Baring Global Investment Umbrella Fund (No 1) Plc
                       001 Baring Directional Fund Euro                               01/05/2005    31/07/2009       Y
                       002 Baring Directional Fund US USD                             01/05/2005    31/07/2009       Y
                       003 Baring Emerging Market Income Fund Class A USD             01/05/2007    30/04/2010       Y
                       004 Baring Emerging Market Income Fund Class I USD             01/05/2007    30/04/2010       Y
                       005 Baring Emerging Market Income Fund Class X USD             01/05/2006    30/04/2010       Y
                       006 Baring China Select Fund - Class A USD                     01/05/2007    30/04/2010       Y
                       007 Baring China Select Fund - Class A EUR                     01/05/2008    30/04/2010       Y
                       010 Baring China Select Fund - Class C USD                     01/05/2008    30/04/2009       Y
                       011 Baring China Select Fund - Class C EUR                     01/05/2008    30/04/2009       Y
                       012 Baring Emerging Markets Income Fund - Class A EUR          01/05/2008    30/04/2010       N
                       013 Baring Emerging Markets Income Fund - Class A GBP          01/05/2008    30/04/2010       N
                       014 Baring China Select Fund Master - USD                      01/05/2009    31/04/2010       N
                       015 Baring China Select Fund - Class X USD                     01/05/2009    31/04/2010       N
                       016 Baring China Select Fund - Class A HKD                     01/05/2009    31/04/2010       N
                       017 Baring Emerging Market Income Fund Master - USD            01/05/2009    30/04/2010       N
          B0623   Baring Capitalisation Umbrella Fund
                       001 Baring Europe Plus Bond Fund- Euro Annual Class            01/11/2005    31/10/2006       N
                       002 Baring Europe Plus Bond Fund- Euro Monthly Class           01/11/2005    31/10/2006       N
          B0624   BlackRock Diversified Real Estate Plan
                       001 UK Property Fund of Funds                                  08/04/2005    10/04/2007       N
          B0625   Bramdean Specialist UK Equity Fund
                       001 Class A                                                    09/09/2005    29/02/2008       N




                                                                               Page 16 of 148                                         Date: 12/20/2011 Time: 4:04 PM
Offis 3                                                                      Offshore Funds - Web Update List                                     HMRC Offshore Funds Team




          Ref     Fund Name                                                                   Cert From     Cert To     Equalisation   SEDOL ISIN Ref
                       002 Class E                                                             09/09/2005    29/02/2008       N
                       003 Class F                                                             23/09/2005    29/02/2008       N
                       004 Class B                                                             01/10/2006    29/02/2008       N
                       005 Class C                                                             01/10/2006    29/02/2008       N
          B0626   Bramdean Investment Funds
                       001 Bramdean UK Equity Fund- Class D                                    20/04/2005    31/03/2008       N
                       002 Bramdean Global Equity Fund-Class D                                 20/04/2005    31/03/2008       N
                       003 Bramdean UK Index Linked Fund-Class D                               20/04/2005    31/03/2008       N
                       004 Bramdean UK Bond Fund-Class D                                       20/04/2005    31/03/2008       Y
                       005 Bramdean Global Bond Fund-Class D                                   20/04/2005    31/03/2008       N
                       006 Bramdean UK Equity Fund- Class E                                    20/04/2005    31/03/2008       N
                       007 Bramdean Global Equity Fund-Class E                                 20/04/2005    31/03/2008       N
                       008 Bramdean Global Bond Fund-Class E                                   20/04/2005    31/03/2008       N
                       009 Bramdean UK Bond Fund-Class E                                       20/04/2005    31/03/2008       N
          B0627   Brown Advisory Funds Plc
                       001 Brown Advisory US Equity Value Fund - Sterling Class A              11/10/2005    31/10/2010       N
                       002 Brown Advisory US Equity Value Fund - US Dollar Class A             11/10/2005    31/10/2010       N
                       003 Brown Advisory US Equity Value Fund - Sterling Class B              01/11/2007    31/10/2010       N
                       004 Brown Advisory US Equity Value Fund - US Dollar Class B             01/11/2007    31/10/2010       N
                       005 Brown Advisory US Smaller Companies Fund - US Dollar Class A01/11/2007            31/10/2010       N
                       006 Brown Advisory US Smaller Companies Fund - US Dollar Class B01/11/2007            31/10/2010       N
                       007 Brown Advisory American Fund - US Dollar Class B                    01/11/2007    31/10/2010       N
                       008 Brown Advisory American Fund - Sterling Class A                     01/11/2008    31/10/2010       N
                       009 Brown Advisory US Equity Value Fund - Sterling Class B Hedged 01/11/2008          31/10/2010       N
                       010 Brown Advisory US Equity Value Fund - Euro Class B                  01/11/2009    31/10/2010       N
                       011 Brown Advisory American Fund - US Dollar Class A                    01/11/2009    31/10/2010       N
                       012 Brown Advisory American Fund - Sterling Class B                     01/11/2009    31/10/2010       N
                       013 Brown Advisory American Fund - Euro Class A                         01/11/2009    31/10/2010       N
                       014 Brown Advisory American Fund - Euro Class B                         01/11/2009    31/10/2010       N
                       015 Brown Advisory US Equity Growth Fund - Dollar Class A               01/11/2009    31/10/2010       N
                       016 Brown Advisory US Equity Growth Fund - Dollar Class B               01/11/2009    31/10/2010       N
                       017 Brown Advisory US Equity Growth Fund - Euro Class A                 01/11/2009    31/10/2010       N
                       018 Brown Advisory US Equity Growth Fund - Euro Class B                 01/11/2009    31/10/2010       N
          B0628   The Buccleuch Property Fund
                       001 The Buccleuch Property Fund Sub Fund A                              27/05/2005    31/10/2010       N
                       002 The Buccleuch Property Fund Sub Fund B                              27/05/2005    31/10/2010       N
                       003 The Buccleuch Property Fund Sub Fund C                              27/05/2005    31/10/2010       N
          B0629   Bishops Stordford Unit Trust                                                 13/03/2006    31/12/2008       N
          B0630   Basildon Unit Trust                                                          21/03/2006    30/06/2010       Y
          B0631   Bizspace Unit Trust                                                          01/01/2006    31/12/2009       N
          B0632   BDT Invest Asia Fund (Distributor) Ltd
                       001 BDT Invest Asia Fund (Distributor) Ltd EUR                          17/02/2006    28/11/2008       Y
                       003 BDT Invest Asia Fund (Distributor) Ltd GBP                          17/02/2006    28/11/2008       Y
                       004 BDT Invest Aisa Fund (Distributor) Ltd USD                          17/02/2006    28/11/2008       Y
          B0633   Baring Russia Fund
                       001 Baring Russia Fund - Share Class C                                  01/11/2005    31/10/2009       N
                       002 Baring Russia Fund - Share Class D                                  25/04/2008    31/10/2009       N
                       003 Baring Russia Fund - Share Class A US$ Acc                          01/11/2009    31/10/2010       N
                       004 Baring Russia Fund - Share Class A US$ Inc                          01/11/2009    31/10/2010       N
                       005 Baring Russia Fund - Share Class A GBP Inc                          01/11/2009    30/10/2010       N
          B0634   BIA Funds
                       001 BIA Pacific Fund - US Dollar Management Share Class                 01/01/2006    31/12/2009       N
                       002 BIA Pacific Fund - US Dollar Ordinary Share Class                   01/01/2006    31/12/2009       N
                       003 BIA Pacific Fund - Sterling Management Share Class                  01/01/2006    31/12/2009       N
                       004 BIA Pacific Fund - Sterling Ordinary Share Class                    01/01/2006    31/12/2009       N
                       005 BIA Pacific Fund - Euro Management Share Class                      01/01/2006    31/12/2009       N
                       006 BIA Pacific Fund - Euro Ordinary Share Class                        01/01/2006    31/12/2009       N
                       007 BIA Pacific Fund - Yen Management Share Class                       01/01/2006    31/12/2009       N
                       008 BIA Pacific Fund - Yen Ordinary Shares Class                        01/01/2007    31/12/2009       N
                       009 BIA Pacific Macro Fund - US Dollar Management Share Class 01/01/2007              31/12/2009       N
                       010 BIA Pacific Macro Fund - US Ordinary Share Class                    01/01/2007    31/12/2009       N
                       011 BIA Pacific Macro Fund - Sterling Management Share Class            01/01/2007    31/12/2009       N
                       012 BIA Pacific Macro Fund - Sterling Ordnary Share Class               01/01/2007    31/12/2009       N
                       013 BIA Pacific Macro Fund - Euro Management Share Class                01/01/2007    31/12/2009       N
                       014 BIA Pacific Macro Fund - Euro Ordinary Share Class                  01/01/2007    31/12/2009       N
                       015 BIA Pacific Macro Fund - Yen Management Share Class                 01/01/2007    31/12/2009       N
                       016 BIA Pacific Macro Fund - Yen Ordinary Share Class                   01/01/2007    31/12/2009       N
          B0635   Blackrock UK Property Fund                                                   01/02/2002    31/12/2009       N
          B0636   Bartley Wood Unit Trust                                                      01/01/2005    31/03/2010       N
          B0637   Bucklersbury House Unit Trust                                                15/11/2005    31/12/2006       N
          B0638   The British Land Unit Trust                                                  22/09/2006    31/03/2010       N
          B0639   Blackrock Cash Selection Funds PLC (Prev BGI Cash Selection Plc)
                       001 Libor+Fund - Sterling Premium Distributing Share Class              01/08/2006    31/07/2008       N
                       002 Blackrock Sterling Liquidity First Fund - Institutional Share Class 01/08/2007    27/09/2010       N
                       003 Blackrock Sterling Liquidity First Fund - Premium Share Class       01/08/2007    27/09/2010       N
                       004 Blackrock Sterling Liquidity First Fund - Universal Share Class     01/08/2007    27/09/2010       N
                       005 Blackrock Sterling Liquidity First Fund - Core Share Class          01/08/2007    27/09/2010       N
                       006 Blackrock USD Liquidity First Fund - Institutional Share Class      01/06/2005    27/09/2010       N
                       007 Blackrock USD Liquidity First Fund - Premium Share Class            01/06/2005    27/09/2010       N
                       008 Blackrock USD Liquidity First Fund - Universal Share Class          01/08/2007    27/09/2010       N
                       009 Blackrock USD Liquidity First Fund - Core Share Class               01/08/2007    27/09/2010       N
                       010 Blackrock Euro Liquidity First Fund - Institutional Share Class     01/06/2005    27/09/2010       N
                       011 Blackrock Euro Liquidity First Fund - Premium Share Class           01/08/2006    27/09/2010       N
                       012 Blackrock Euro Liquidity First Fund - Core Share Class              01/08/2007    27/09/2010       N
                       013 Blackrock Euro Government Liquidity Fund - Institutional Share Class01/08/2007    27/09/2010       N




                                                                                      Page 17 of 148                                           Date: 12/20/2011 Time: 4:04 PM
Offis 3                                                                  Offshore Funds - Web Update List                                    HMRC Offshore Funds Team




          Ref   Fund Name                                                               Cert From      Cert To     Equalisation   SEDOL ISIN Ref
                    014 Blackrock Sterling Liquidity First Fund - X Share Class           01/08/2008    27/09/2010       N
                    015 Blackrock USD Liquidity First Fund - X Share Class                01/08/2008    27/09/2010       N
                    016 Blackrock Euro Liquidity First Fund - X Share Class               01/08/2008    27/09/2010       N
                                                                                           Class
                    017 Blackrock Sterling Government Liquidity Fund - Institutional Share01/08/2008    27/09/2010       N
                    018 Blackrock Sterling Government Liquidity Fund - Premium Share Class01/08/2008    27/09/2010       N
                                                                                          0
                    019 Blackrock Euro Government Liquidity Fund - Premium Share Class1/08/2008         27/09/2010       N
          B0640 Barclays Luxembourg Portfolios (Euro & Dollar) SICAV
                    001 Barclays Adventurous Growth Portfolio (USD): Share Class A 13/10/2006           31/08/2009       Y
                    002 Barclays Adventurous Growth Portfolio (USD): Share Class B 13/10/2006           31/08/2009       Y
                    003 Barclays Adventurous Growth Portfolio (USD): Share Class C 13/10/2006           31/08/2009       Y
                    004 Barclays Adventurous Growth Portfolio (USD): Share Class D 13/10/2006           31/08/2009       N
                    005 Barclays Balanced Portfolio (USD): Share Class A                  13/10/2006    31/08/2009       N
                    006 Barclays Balanced Portfolio (USD): Share Class B                  13/10/2006    31/08/2009       N
                    007 Barclays Balanced Portfolio (USD): Share Class C                  13/10/2006    31/08/2009       N
                    008 Barclays Balanced Portfolio (USD): Share Class D                  13/10/2006    31/08/2009       N
                    009 Barclays Cautious Portfolio (USD): Share Class A                  13/10/2006    31/08/2009       N
                    010 Barclays Cautious Portfolio (USD): Share Class B                  13/10/2006    31/08/2009       N
                    011 Barclays Cautious Portfolio (USD): Share Class C                  13/10/2006    31/08/2009       N
                    012 Barclays Cautious Portfolio (USD): Share Class D                  13/06/2006    31/08/2009       N
                    013 Barclays Growth Portfolio (USD): Share Class A                    13/10/2006    31/08/2009       N
                    014 Barclays Growth Portfolio (USD): Share Class B                    13/10/2006    31/08/2009       N
                    015 Barclays Growth Portfolio (USD): Share Class C                    13/10/2006    31/08/2009       N
                    016 Barclays Growth Portfolio (USD): Share Class D                    13/10/2006    31/08/2009       N
                    017 Barclays Income Portfolio (USD): Share Class A                    13/10/2006    31/08/2009       N
                    018 Barclays Income Portfolio (USD): Share Class B                    13/10/2006    31/08/2009       N
                    020 Barclays Income Portfolio (USD): Share Class D                    13/10/2006    31/08/2009       N
                    021 Barclays Adventurous Growth Portfolio (EUR): Share Class A 13/10/2006           31/08/2009       N
                    022 Barclays Adventurous Growth Portfolio (EUR): Share Class B 13/10/2006           31/08/2009       N
                    023 Barclays Adventurous Growth Portfolio (EUR): Share Class D 13/10/2006           31/08/2009       N
                    024 Barclays Balanced Portfolio (EUR): Share Class A                  13/10/2006    31/08/2009       N
                    025 Barclays Balanced Portfolio (EUR): Share Class B                  13/10/2006    31/08/2009       N
                    026 Barclays Balanced Portfolio (EUR): Share Class C                  13/10/2006    31/08/2009       N
                    027 Barclays Balanced Portfolio (EUR): Share Class D                  13/10/2006    31/08/2009       N
                    028 Barclays Cautious Portfolio (EUR): Share Class A                  13/10/2006    31/08/2009       N
                    029 Barclays Cautious Portfolio (EUR): Share Class B                  13/10/2006    31/08/2009       N
                    030 Barclays Cautious Portfolio (EUR): Share Class C                  13/10/2006    31/08/2009       N
                    031 Barclays Cautious Portfolio (EUR): Share Class D                  13/10/2006    31/08/2009       N
                    032 Barclays Growth Portfolio (EUR): Share Class A                    13/10/2006    31/08/2009       N
                    033 Barclays Growth Portfolio (EUR): Share Class B                    13/10/2006    31/08/2009       N
                    034 Barclays Growth Portfolio (EUR): Share Class D                    13/10/2006    31/08/2009       N
                    035 Barclays Income Portfolio (EUR): Share Class A                    13/10/2006    31/08/2009       N
                    036 Barclays Income Portfolio (EUR): Share Class B                    13/10/2006    31/08/2009       N
                    037 Barclays Balanced Portfolio (USD): Share Class I                  01/09/2007    31/08/2009       N
                    038 Barclays Wealth Global Beta Portfolio 3 (USD): Share Class B 01/09/2007         31/08/2009       N
                    039 Barclays Income Portfolio (EUR): Share Class C                    01/09/2007    31/08/2009       N
                    040 Barclays Income Portfolio (EUR): Share Class D                    01/09/2007    31/08/2009       N
                    041 Barclays Wealth Global Beta Portfolio 4 (USD): Share Class B 01/09/2007         31/08/2009       N
                    042 Barclays Wealth Global Beta Portfolio 4 (USD): Share Class C 01/09/2008         31/08/2009       N
                    043 Barclays Wealth Global Beta Portfolio 3 (USD): Share Class A 01/09/2008         31/08/2009       N
                    044 Barclays Wealth Global Beta Portfolio 3 (USD): Share Class D 01/09/2008         31/08/2009       N
                    045 Barclays Wealth Global Beta Portfolio 1 (USD): Share Class A 01/09/2008         31/08/2009       N
                    046 Barclays Wealth Global Beta Portfolio 1 (USD): Share Class B 01/09/2008         31/08/2009       N
                    047 Barclays Wealth Global Beta Portfolio 2 (USD): Share Class B 01/09/2008         31/08/2009       N
                    048 Barclays Wealth Global Beta Portfolio 2 (USD): Share Class D 01/09/2008         31/08/2009       N
                    049 Barclays Wealth Global Beta Portfolio 5 (USD): Share Class B 01/09/2008         31/08/2009       N
                    050 Barclays Wealth Global Beta Portfolio 5 (USD): Share Class C 01/09/2008         31/08/2009       N
                    051 Barclays Growth Portfolio (EUR): Share Class C                    01/09/2008    31/08/2009       N
                    052 Barclays Wealth Global Beta Portfolio 1 (EUR): Share Class B 01/09/2008         31/08/2009       N
                    053 Barclays Wealth Global Beta Portfolio 1 (EUR): Share Class C 01/09/2008         31/08/2009       N
                    054 Barclays Wealth Global Beta Portfolio 2 (EUR): Share Class B 01/09/2008         31/08/2009       N
                    055 Barclays Wealth Global Beta Portfolio 2 (EUR): Share Class C 01/09/2008         31/08/2009       N
                    056 Barclays Wealth Global Beta Portfolio 2 (EUR): Share Class D 01/09/2008         31/08/2009       N
                    057 Barclays Wealth Global Beta Portfolio 3 (EUR): Share Class A 01/09/2008         31/08/2009       N
                    058 Barclays Wealth Global Beta Portfolio 3 (EUR): Share Class B 01/09/2008         31/08/2009       N
                    059 Barclays Wealth Global Beta Portfolio 3 (EUR): Share Class C 01/09/2008         31/08/2009       N
                    060 Barclays Wealth Global Beta Portfolio 3 (EUR): Share Class D 01/09/2008         31/08/2009       N
                    061 Barclays Wealth Global Beta Portfolio 4 (EUR): Share Class B 01/09/2008         31/08/2009       N
                    062 Barclays Wealth Global Beta Portfolio 4 (EUR): Share Class A (Acc)01/09/2008    31/08/2009       N
                    063 Barclays Wealth Global Beta Portfolio 5 (EUR): Share Class B 01/09/2008         31/08/2009       N
                    064 Barclays Wealth Global Beta Portfolio 5 (EUR): Share Class B (Acc)01/09/2008    31/08/2009       N
                    065 Barclays Wealth Global Beta Portfolio 5 (EUR): Share Class C (Acc)01/09/2008    31/08/2009       N
          B0641 Barclays Luxembourg Portfolios (Sterling) SICAV
                    001 Barclays Adventurous Growth Portfolio (GBP): Share Class A 13/10/2006           31/08/2010       Y
                    002 Barclays Adventurous Growth Portfolio (GBP): Share Class B 13/10/2006           31/08/2010       Y
                    003 Barclays Adventurous Growth Portfolio (GBP): Share Class C 13/10/2006           31/08/2010       Y
                    004 Barclays Adventurous Growth Portfolio (GBP): Share Class D 13/10/2006           31/08/2010       Y
                    005 Barclays Balanced Portfolio (GBP): Share Class A                  13/10/2006    31/08/2010       Y
                    006 Barclays Balanced Portfolio (GBP): Share Class B                  13/10/2006    31/08/2010       Y
                    007 Barclays Balanced Portfolio (GBP): Share Class C                  13/10/2006    31/08/2010       Y
                    008 Barclays Balanced Portfolio (GBP): Share Class D                  13/10/2006    31/08/2010       Y
                    009 Barclays Cautious Portfolio (GBP): Share Class A                  13/10/2006    31/08/2010       Y
                    010 Barclays Cautious Portfolio (GBP): Share Class B                  13/10/2006    31/08/2010       Y
                    011 Barclays Cautious Portfolio (GBP): Share Class C                  13/10/2006    31/08/2010       Y
                    012 Barclays Cautious Portfolio (GBP): Share Class D                  13/10/2006    31/08/2010       Y
                    013 Barclays Growth Portfolio (GBP): Share Class A                    13/10/2006    31/08/2010       Y




                                                                                  Page 18 of 148                                          Date: 12/20/2011 Time: 4:04 PM
Offis 3                                                                  Offshore Funds - Web Update List                                    HMRC Offshore Funds Team




          Ref     Fund Name                                                              Cert From     Cert To     Equalisation   SEDOL ISIN Ref
                       014 Barclays Growth Portfolio (GBP): Share Class B                 13/10/2006    31/08/2010        Y
                       015 Barclays Growth Portfolio (GBP): Share Class C                 13/10/2006    31/08/2010        Y
                       016 Barclays Growth Portfolio (GBP): Share Class D                 13/10/2006    31/08/2010        Y
                       017 Barclays Income Portfolio (GBP): Share Class A                 13/10/2006    31/08/2010        Y
                       018 Barclays Income Portfolio (GBP): Share Class B                 13/10/2006    31/08/2010        Y
                       019 Barclays Income Portfolio (GBP): Share Class C                 13/10/2006    31/08/2010        Y
                       020 Barclays Income Portfolio (GBP): Share Class D                 13/10/2006    31/08/2010        Y
                       021 Barclays Balanced Portfolio (GBP): Share Class I               01/09/2007    31/08/2010       N
                       022 Barclays Wealth Global Beta Portfolio 3 (GBP): Share Class D 31/07/2008      31/08/2010       N
                       023 Barclays Wealth Global Beta Portfolio 3 (GBP): Share Class A 01/09/2008      31/08/2010       N
                       024 Barclays Wealth Global Beta Portfolio 3 (GBP): Share Class B 01/09/2008      31/08/2010       N
                       025 Barclays Wealth Global Beta Portfolio 3 (GBP): Share Class C 01/09/2008      31/08/2010       N
                                                                                          01/09/2008
                       026 Barclays Wealth Global Beta Portfolio 3 (GBP): Share Class A (Acc)           31/08/2009       N
                                                                                          01/09/2007
                       027 Barclays Wealth Global Beta Portfolio 3 (GBP): Share Class B (Acc)           31/08/2009       N
                                                                                          01/09/2008
                       028 Barclays Wealth Global Beta Portfolio 3 (GBP): Share Class C (Acc)           31/08/2009       N
                                                                                          01/09/2008
                       029 Barclays Wealth Global Beta Portfolio 3 (GBP): Share Class D (Acc)           31/08/2009       N
                       030 Barclays Wealth Global Beta Portfolio 1 (GBP): Share Class A 01/09/2008      31/08/2010       N
                       031 Barclays Wealth Global Beta Portfolio 1 (GBP): Share Class B 01/09/2008      31/08/2010       N
                       032 Barclays Wealth Global Beta Portfolio 1 (GBP): Share Class C 01/09/2008      31/08/2010       N
                       033 Barclays Wealth Global Beta Portfolio 1 (GBP): Share Class D 01/09/2008      31/08/2010       N
                       034 Barclays Wealth Global Beta Portfolio 1 (GBP): Share Class I   01/09/2008    31/08/2010       N
                                                                                          01/09/2008
                       035 Barclays Wealth Global Beta Portfolio 1 (GBP): Share Class B (Acc)           31/08/2010       N
                       036 Barclays Wealth Global Beta Portfolio 2 (GBP): Share Class A 01/09/2008      31/08/2010       N
                       037 Barclays Wealth Global Beta Portfolio 2 (GBP): Share Class B 01/09/2008      31/08/2010       N
                       038 Barclays Wealth Global Beta Portfolio 2 (GBP): Share Class C 01/09/2008      31/08/2010       N
                       039 Barclays Wealth Global Beta Portfolio 2 (GBP): Share Class D 01/09/2008      31/08/2010       N
                                                                                          01/09/2008
                       040 Barclays Wealth Global Beta Portfolio 2 (GBP): Share Class B (Acc)           31/08/2009       N
                                                                                          01/09/2008
                       041 Barclays Wealth Global Beta Portfolio 2 (GBP): Share Class D (Acc)           31/08/2009       N
                       042 Barclays Wealth Global Beta Portfolio 4 (GBP): Share Class A 01/09/2008      31/08/2010       N
                       043 Barclays Wealth Global Beta Portfolio 4 (GBP): Share Class B 01/09/2008      31/08/2009       N
                       044 Barclays Wealth Global Beta Portfolio 4 (GBP): Share Class C 01/09/2008      31/08/2010       N
                       045 Barclays Wealth Global Beta Portfolio 4 (GBP): Share Class D 01/09/2008      31/08/2010       N
                       046 Barclays Wealth Global Beta Portfolio 4 (GBP): Share Class I   01/09/2008    31/08/2010       N
                                                                                          01/09/2008
                       047 Barclays Wealth Global Beta Portfolio 4 (GBP): Share Class A (Acc)           31/08/2009       N
                                                                                          01/09/2008
                       048 Barclays Wealth Global Beta Portfolio 4 (GBP): Share Class B (Acc)           31/08/2009       N
                                                                                          01/09/2008
                       049 Barclays Wealth Global Beta Portfolio 4 (GBP): Share Class C (Acc)           31/08/2009       N
                                                                                          01/09/2008
                       050 Barclays Wealth Global Beta Portfolio 4 (GBP): Share Class D (Acc)           31/08/2009       N
                       051 Barclays Wealth Global Beta Portfolio 5 (GBP): Share Class A 01/09/2008      31/08/2010       N
                       052 Barclays Wealth Global Beta Portfolio 5 (GBP): Share Class B 01/09/2008      31/08/2010       N
                       053 Barclays Wealth Global Beta Portfolio 5 (GBP): Share Class C 01/09/2008      31/08/2010       N
                       054 Barclays Wealth Global Beta Portfolio 5 (GBP): Share Class D 01/09/2008      31/08/2010       N
                                                                                          01/09/2008
                       055 Barclays Wealth Global Beta Portfolio 5 (GBP): Share Class A (Acc)           31/08/2010       N
                                                                                          01/09/2008
                       056 Barclays Wealth Global Beta Portfolio 5 (GBP): Share Class B (Acc)           31/08/2010       N
                                                                                          01/09/2008
                       057 Barclays Wealth Global Beta Portfolio 5 (GBP): Share Class C (Acc)           31/08/2010       N
                                                                                          01/09/2008
                       058 Barclays Wealth Global Beta Portfolio 5 (GBP): Share Class D (Acc)           31/08/2010       N
          B0642   The Broadstairs Unit Trust                                              08/07/2005    27/02/2010       N
          B0643   Belgrave House Unit Trust                                               14/03/2006    31/12/2008       N
          B0644   Barclays Investments Funds ( Luxembourg)
                                                                                          01/08/2006
                       001 Europe (ex-UK) Alpha (prev Europe (ex-UK) Core) Fund - Share Class A         31/08/2010       N
                                                                                          01/08/2006
                       002 Europe (ex-UK) Alpha (prev Europe (ex-UK) Core) Fund - Share Class B         31/07/2007       N
                       003 Global Core Fund - Share Class A                               01/08/2006    31/08/2010       N
                       004 Global Core Fund - Share Class B                               01/08/2006    31/07/2007       N
                       005 International Bond Fund - Share Class A                        01/08/2006    31/03/2008       N
                       006 International Bond Fund - Share Class B                        01/08/2006    31/07/2007       N
                       007 UK Alpha Fund - Share Class A                                  01/08/2006    31/08/2010       N
                       008 UK Alpha Fund - Share Class B                                  01/08/2006    31/07/2007       N
                       009 US Alpha Fund - Share Class A                                  01/08/2006    31/08/2010       N
                       010 US Alpha Fund - Share Class B                                  01/08/2006    31/07/2007       N
                       011 Europe (ex-UK) Alpha Fund - Share Class M                      01/09/2007    31/08/2009       N
                       012 Global Core Fund - Share Class M                               01/09/2007    31/08/2010       N
                       013 UK Alpha Fund - Share Class M                                  01/09/2007    31/08/2010       N
                       014 US Alpha Fund - Share Class M                                  01/09/2007    31/08/2010       N
                                                                                          01/09/2009
                       015 Europe (ex-UK) Alpha (prev Europe (ex-UK) Core) Fund - Share Class M         31/08/2010       N
          B0645   Breithorn Fund                                                          01/08/2007    31/12/2010       N
          B0646   Brooks Macdonald Portfolio Fund
                       001 Structured Growth Fund                                         04/12/2006    26/03/2010       N
          B0647   Boyer Allan Pacific Opportunities Fund Inc
                       001 Boyer Allan Pacific Opportunities Fund Inc - Share Class A-1   18/08/2006    31/12/2010       N
                       002 Boyer Allan Pacific Opportunities Fund Inc - Share Class A-2   18/08/2006    31/12/2010       N
          B0648   Black Lion House Unit Trust                                             24/01/2007    31/12/2009       N
          B0649   Brandes Investment Funds Plc
                       001 Global Equities Fund -Class I1 Sterling (dist)                 01/01/2007    31/12/2010       N
                       002 Global Equities Fund -Class A1 Sterling (dist)                 01/01/2010    31/12/2010       N
          B0650   The Bank House Unit Trust                                               12/09/2005    31/12/2009       N
          B0651   BlackRock Offshore Balanced Portfolio Fund                              01/04/2007    31/03/2011       Y
          B0652   BlackRock International Bond Fund                                       01/04/2007    31/03/2011       Y
          B0653   Bank of Ireland Liquidity Funds Plc
                       001 Sterling Liquidity Fund                                        01/02/2007    31/01/2009       N
          B0654   Boyer Allan Greater China Fund Inc
                       001 Boyer Allan Greater China Fund Inc - Class A-1 Shares          18/08/2006    31/12/2010       N
                       002 Boyer Allan Greater China Fund Inc - Class A-2 Shares          01/01/2009    31/12/2010       N
          B0655   The Blackpool Unit Trust                                                15/03/2006    27/02/2010       N
          B0656   Basinghall Street Unit Trust                                            25/06/2004    31/12/2006       N
          B0657   The Butterfield Enterprise Fund (Ltd)                                   01/04/2007    31/03/2009       N
          B0658   The Blackwater Unit Trust                                               04/05/2007    31/07/2010       N




                                                                                  Page 19 of 148                                          Date: 12/20/2011 Time: 4:04 PM
Offis 3                                                               Offshore Funds - Web Update List                                 HMRC Offshore Funds Team




          Ref   Fund Name                                                             Cert From Cert To      Equalisation   SEDOL ISIN Ref
          B0659 Barclays Wealth PCC (No 1 ) Ltd
                     001 The Stanmore Cell                                             24/10/2007 31/05/2009       N
                     002 IACF Cell                                                     31/07/2008 31/05/2009       N
                     004 Olympic Cell                                                  27/10/2009 31/03/2010       N
          B0662 BlackRock (Prev BGI) Fixed Income Dublin Funds Plc
                     001 The GiltTrak Fund - Distribution Share Class                  01/08/2007 31/07/2009        Y
                     002 UK Corporate Bond Index Fund - Distribution Share Class       01/08/2008 31/07/2009        Y
          B0663 Breakspear Park Unit Trust                                             19/10/2005 31/12/2008       N
          B0664 BlackRock International Gold & General Fund                            20/05/1993 30/06/2010       N
          B0665 Broadway Unit Trust                                                    28/02/2006 15/10/2007       N
          B0666 BlackRock Global Funds
                     001 Asian Dragon Fund - Class A4DS                                01/09/2007 31/08/2010       N
                     002 Continental European Flexible Fund - Class A4DS               01/09/2007 31/08/2010       N
                     003 Emerging Europe Fund - Class A4DS                             01/09/2007 31/08/2010       N
                     004 European Focus Fund - Class A4DS                              01/09/2007 31/08/2009       N
                     005 European Value Fund - Class A4DS                              01/09/2007 31/08/2010       N
                     006 Global Equity Fund - Class A4DS                               01/09/2007 31/08/2010       N
                     007 Japan Small & Midcap Opportunities Fund - Class A4DS          01/09/2007 31/08/2010       N
                     008 Japan Value Fund - Class A4DS                                 01/09/2007 31/08/2010       N
                     009 Latin American Fund - Class A4DS                              01/09/2007 31/08/2010       N
                     010 India Fund - Class A4DS                                       01/09/2007 31/08/2010       N
                     011 United Kingdom Fund - Class A4DS                              01/09/2007 31/08/2010       N
                     012 US Basic Value Fund - Class A4DS                              01/09/2007 31/08/2010       N
                     013 US Flexible Equity Fund - Class A4DS                          01/09/2007 31/08/2010       N
                     014 US Focused Value Fund - Class A4DS                            01/09/2007 31/08/2010       N
                     015 New Energy Fund - Class A4DS                                  01/09/2007 31/08/2010       N
                     016 World Energy Fund - Class A4DS                                01/09/2007 31/08/2010       N
                     017 World Mining Fund - Class A4DS                                01/09/2007 31/08/2010       N
                     018 US Dollar Reserve Fund - Class A3DS GBP Hedged                01/09/2007 12/12/2008       N
                     019 China Fund - Class A4DS GBP Hedged                            01/09/2007 31/08/2010       N
                     020 FIGO Fund - Class A4DS GBP Hedged                             01/09/2007 31/08/2009       N
                     021 Global Capital Securities - Class A4DS                        01/09/2007 31/08/2008       N
                     022 UK Focus Fund - Class A4DS                                    01/09/2007 31/08/2008       N
                     023 New Energy Fund - Class D4DS                                  01/09/2008 31/08/2010       N
                                                                                       01/08/2008 31/08/2009
                     024 Global Capital Securities Absolute Return Fund - Class A4DS Hedged                        N
                     025 Global Capital Securities Absolute Return Fund - Class A4DS   01/08/2008 31/08/2009       N
                     026 Global Corporate Bond Fund - Class X4DS GBP Hedged            01/08/2008 31/08/2010       N
                     027 Asian Dragon Fund - Class X4DS                                02/12/2009 31/08/2010       N
                     028 Continental European Flexible Fund - Class X4DS               12/02/2010 31/08/2010       N
                     029 Emerging Europe Fund - Class X4DS                             08/06/2010 31/08/2010       N
                     030 Euro Short Duration Bond Fund - A4DS GBP Hedged               27/10/2009 31/08/2010       N
                     031 European Value Fund - Class X4DS                              12/05/2010 31/08/2010       N
                     032 Japan Small & Midcap Opportunities Fund - Class X4DS          12/02/2010 31/08/2010       N
                     033 Japan Value Fund - Class X4DS                                 12/02/2010 31/08/2010       N
                     034 Latin American Fund - Class X4DS                              24/02/2010 31/08/2010       N
                     035 World Energy Fund - Class X4DS                                02/08/2010 31/08/2010       N
                     036 US Basic Value Fund - Class X4DS                              11/02/2010 31/08/2010       N
                     037 US Flexible Equity Fund - Class X4DS                          11/02/2010 31/08/2010       N
                     038 World Agriculture Fund - Class A4DS GBP Hedged                05/03/2010 31/08/2010       N
          B0667 Baring Global Equity 130/30 Fund Plc                                   04/04/2008 31/10/2009       N
          B0669 Blackrock Agriculture Fund
                     001 Blackrock Agriculture Fund Class A (GBP)                      24/09/2007 31/12/2010       N
                     002 Blackrock Agriculture Fund Class I (GBP)                      24/09/2007 31/12/2010       N
                     003 Blackrock Agriculture Fund Class C (GBP)                      24/09/2007 31/12/2008       N
                     004 Blackrock Agriculture Fund Class M (GBP                       24/09/2007 31/12/2010       N
          B0670 Bridge Fund SPC Ltd                                                    25/09/2007 31/12/2008       N
          B0671 Bluegold Global Fund Inc
                     001 Bluegold Global Fund Inc - Class B ($)                        01/02/2008 31/12/2009       N
                     002 Bluegold Global Fund Inc - Class B ($) Restricted             01/02/2008 31/12/2009       N
          B0672 BN Fundamental Equity Fund Ltd
                     001 Class A Sterling                                              01/01/2008 31/12/2008       N
                     002 Class B Sterling                                              01/01/2008 31/12/2008       N
          B0673 BNY Mellon Global Funds Plc
                     001 Asian Equity Fund - Class C GBP Income US$                    01/01/2008 31/12/2010        Y
                     002 Global Bond Fund - Class C GBP Income US$                     01/01/2008 31/12/2010        Y
                     003 UK Equity Fund - Class C GBP Income £                         01/01/2008 31/12/2010        Y
                     004 Brazil Equity Fund - Class C GBP Income US$                   01/01/2008 31/12/2010        Y
                     005 Evolution Global Alpha Fund - Class H (Hedged) GBP Acc Eur € 01/01/2008 31/12/2010         Y
                     006 UK Fund - Class I GBP Income Eur                              01/01/2006 31/12/2006       N
                     007 Sterling Bond Fund - Class C GBP Income GBP                   01/01/2008 31/12/2010        Y
                     008 Evolution Global Alpha Fund - Class I (Hedged) GBP Acc EUR € 01/01/2008 31/12/2010         Y
                                                                                       01/01/2008 31/12/2010
                     009 Emerging Markets Debt Local Currency Fund - Class C GBP Income US$                         Y
                     010 Vietnam India & China Fund - Class C GBP Income USD           16/06/2008 31/12/2010        Y
                     011 Vietnam India & China Fund - Class C GBP Acc USD              16/08/2008 31/12/2010        Y
                                                                                        US$
                     012 Emerging Markets Debt Local Currency Fund - Class C GBP Acc 01/01/2009 31/12/2010          Y
                                                                                       01/01/2009 31/12/2010
                     013 Emerging Markets Debt Local Currency Fund - Class C USD Income US$                         Y
                     014 Euroland Bond Fund - Class C EUR Income EUR                   01/01/2009 31/12/2010        Y
                     015 Evolution Currency Option fund - Class T (Hedged) GBP Acc EUR 01/01/2009 31/12/2010        Y
                                                                                       01/01/2009 31/12/2009
                     016 Evolution Long Short Emerging Currency Fund - Class T GBP Acc USD                          Y
                                                                                       01/01/2009 31/12/2010
                     017 Global Property Securities Fund - Class I GBP Income Hedged EUR                            Y
                     018 Long Term Global Equity Fund - Class A GBP Acc EUR            01/01/2009 31/12/2010        Y
                     019 US Equity Fund - Class I GBP Income Hedged USD                01/01/2009 31/12/2010        Y
                     020 Brazil Equity Fund - Class B GBP Acc US$                      01/01/2010 31/12/2010        Y
                                                                                       01/01/2010 31/12/2010
                     021 Emerging Markets Debt Local Currency Fund - Class C EUR Income US$                         Y
                                                                                       01/01/2010 US$
                     022 Emerging Markets Debt Local Currency Fund - Class I (Hedged) EUR Income 31/12/2010        N




                                                                               Page 20 of 148                                       Date: 12/20/2011 Time: 4:04 PM
Offis 3                                                                 Offshore Funds - Web Update List                                  HMRC Offshore Funds Team




          Ref     Fund Name                                                             Cert From Cert To       Equalisation   SEDOL ISIN Ref
                                                                                         US$
                       023 Emerging Markets Debt Local Currency Fund - Class A GBP Acc 01/01/2010 31/12/2010           Y
                                                                                         01/01/2010 31/12/2010
                       024 Emerging Markets Debt Local Currency Fund - Class A GBP Income $                           N
                                                                                         01/01/2010 31/12/2010
                       025 Emerging Markets Debt Local Currency Fund - Class J (Hedged) GBP Acc US$                    Y
                                                                                         01/01/2010 31/12/2010
                       026 Emerging Markets Debt Local Currency Fund - Class J (Hedged) GBP Income US$                 Y
                                                                                          GBP Acc US$
                       027 Emerging Markets Debt Local Currency Fund - Class M (Hedged)01/01/2010 31/12/2010           Y
                                                                                         01/01/2010 31/12/2010
                       029 Global Emerging Markets Equity Value Fund - Class B GBP Acc US$                             Y
                       030 Global Equity Higher Income Fund - Class B EUR Income US$ 01/01/2010 31/12/2010             Y
                       031 Global Equity Higher Income Fund - Class B GBP Income US$ 01/01/2010 31/12/2010             Y
                       032 Global Equity Higher Income Fund - Class C GBP Income US$ 01/01/2010 31/12/2010             Y
                       033 Global Equity Higher Income Fund - Class B USD Income US$ 01/01/2010 31/12/2010             Y
                       034 Global Equity Higher Income Fund - Class C USD Income US$ 01/01/2010 31/12/2010             Y
                                                                                         0
                       035 Global Properties Securities Fund - Class J GBP Acc Hedged EUR1/01/2010 31/12/2010          Y
                                                                                         EUR
                       036 Global Properties Securities Fund - Class J GBP Income Hedged 01/01/2010 31/12/2010         Y
                       037 Global Real Return Fund (USD) - Class C USD Income USD        01/01/2010 31/12/2010         Y
                       038 UK Equity Fund - Class A GBP Income GBP£                      01/01/2010 31/12/2010         Y
                       039 Vietnam India & China (VIC) Fund - Class B GBP Acc USD        01/01/2010 31/08/2010         Y
          B0674   Braemar Group PCC Ltd
                       001 UK Agricultural Land Cell                                     19/12/2007 31/03/2010        N        GG00B2OZFN11
                       002 UK Student Accommodation Cell                                 19/12/2007 31/03/2010        N        GG00B3FN9Z21
                       003 Ground Rents Cell                                             01/04/2009 31/03/2010        N
          B0675   Bellwether Partners Australian Share Fund                              01/07/2008 30/06/2010        N
          B0676   BlackRock Strategic Funds
                                                                                         01/06/2008
                       001 BlackRock European Opportunities Extension Strategies Fund - Class A4 GBP 31/05/2010       N
                       002 BlackRock Global Currency Fund - Class X4 GBP                 14/08/2009 31/05/2010        N
          B0678   The 250 Bishopsgate Unit Trust                                         01/07/2008 30/06/2010        N
          B0679   Bluealpha Global Equity Fund Limited                                   01/07/2008 30/06/2010        N
          B0680   Blackrock Muniholdings Fund II                                         01/08/2006 30/04/2009        N
          B0681   Bache Global Series SICAV
                       001 Bache Commodity Index- Class A AIC Shares                     01/01/2009 31/12/2009        N
                       002 Bache Commodity Index- Class C CIQD Shares                    01/01/2009 31/12/2009        N
                       003 Bache Commodity Index- Class A AIAD Shares                    01/01/2009 31/12/2009        N
          B0682   Blackrock UK Emerging Companies Hedge Fund Ltd
                       001 Blackrock UK Emerging Companies Hedge Fund Ltd - I GBP        02/04/2004 31/12/2009        N
                       002 Blackrock UK Emerging Companies Hedge Fund Ltd - I 60 GBP 01/01/2007 31/12/2009            N
          B0683   Blackrock UK Equity Hedge Fund Limited
                       001 Blackrock UK Equity Hedge Fund Limited - I GBP                01/01/2005 31/12/2009        N
                       002 Blackrock UK Equity Hedge Fund Limited - A GBP DS             01/01/2009 31/12/2009        N
                       003 Blackrock UK Equity Hedge Fund Limited - A USD DS             01/01/2009 31/12/2009        N
                       004 Blackrock UK Equity Hedge Fund Limited - I GBP DS             01/01/2009 31/12/2009        N
          B0684   BlackRock index Selection Fund
                       001 Emerging Markets - Sterling Institutional distributing Class  10/11/2009 31/05/2010         Y
                       002 Emerging Markets - Sterling Flexing distributing Class        11/03/2010 31/05/2010         Y
          B0685   BlackRockFixed Income Dublin Funds Plc
                       001 BlackRock GiltTrak Fund                                       01/08/2009 31/07/2010         Y
                       002 BlackRock UK Corporate Bond Index Fund                        01/08/2009 31/07/2010         Y




                                                                                 Page 21 of 148                                        Date: 12/20/2011 Time: 4:04 PM
Offis 3                                                                  Offshore Funds - Web Update List                               HMRC Offshore Funds Team




          Ref   Fund Name                                                              Cert From Cert To      Equalisation   SEDOL ISIN Ref
          C0020 Callander Fund                                                          01/01/2000 31/12/2000       N
          C0060 Calleva Trust
                     001 International Equity Portfolio                                  24/03/1998 31/12/2010      Y
          C0115 Capital Appreciation Trust (Isle of Man) Plc                             01/01/2003 31/12/2006      N
          C0116 CMI Managed Funds
                     001 Dollar Adventurous A                                            18/04/2002   30/09/2010    Y
                     002 Dollar Adventurous B                                            18/04/2002   30/09/2010    Y
                     003 Dollar Balanced A                                               18/04/2002   30/09/2010    Y
                     004 Dollar Balanced B                                               18/04/2002   30/09/2010    Y
                     005 Dollar Cautious A                                               18/04/2002   30/09/2010    Y
                     006 Dollar Cautious B                                               18/04/2002   30/09/2010    Y
                     007 Euro Adventurous A                                              18/04/2002   30/09/2010    Y
                     008 Euro Adventurous B                                              18/04/2002   30/09/2010    Y
                     009 Euro Balanced A                                                 18/04/2002   30/09/2010    Y
                     010 Euro Balanced B                                                 18/04/2002   30/09/2010    Y
                     011 Euro Cautious A                                                 18/04/2002   30/09/2010    Y
                     012 Euro Cautious B                                                 18/04/2002   30/09/2010    Y
                     013 Sterling Adventurous A                                          18/04/2002   30/09/2010    Y
                     014 Sterling Adventurous B                                          18/04/2002   30/09/2010    Y
                     015 Sterling Balanced A                                             18/04/2002   30/09/2010    Y
                     016 Sterling Balanced B                                             18/04/2002   30/09/2010    Y
                     017 Sterling Cautious A                                             18/04/2002   30/09/2010    Y
                     018 Sterling Cautious B                                             18/04/2002   30/09/2010    Y
          C0117 Collins Stewart Investment Fund Plc
                     001 Continental Europe Focus Fund                                   26/02/2003   31/12/2010    Y
                     002 US Equity Focus Fund                                            26/02/2003   31/12/2010    Y
                     003 Total Return Bond Fund                                          26/02/2003   31/12/2010    Y
                     004 UK Equity Growth Fund                                           12/09/2005   31/12/2007    Y
                     005 UK Catalyst Fund                                                01/01/2008   08/02/2010    Y
                     006 UK Focus Fund                                                   23/01/2008   31/12/2010    Y
                     007 Select Income Fund                                              26/09/2008   31/12/2010    Y
                     008 Select Diversity Fund                                           26/09/2008   31/12/2010    Y
                     009 Select Affinity Fund                                            26/09/2008   31/12/2010    Y
                     010 Select Global Diversity Fund                                    26/09/2008   31/12/2010    Y
                     011 Select Global Affinity Fund                                     26/09/2008   31/12/2010    Y
                     012 Select Opportunity Fund                                         26/09/2008   31/12/2010    Y
                     013 Select Global Opportunity Fund                                  26/09/2008   31/12/2010    Y
                     014 Alternative Strategies Fund                                     01/01/2009   31/12/2010    N
          C0120 China Fund                                                               01/04/2001   30/12/2004    Y
          C0132 Capital Fund                                                             19/01/1999   28/11/2003    N
          C0135 Capital International Fund SICAV                                         01/01/1984   22/08/2002    N
          C0240 Close Finsbury International Foundation Funds Ltd                        20/12/1994   28/04/2004    Y
          C0245 Cazenove International Fund (Luxembourg) SICAV                           01/01/1984   03/11/2004    N
          C0260 Close Finsbury International Gilt & Fixed Income Funds
                     001 Close Finsbury International Gilt                               01/01/1984   03/06/2003    N
                     002 Fixed Income Funds                                              01/01/1984   03/06/2003    N
          C0265 Close International Equity Growth Fund Ltd (prev Close Finsbury)         28/01/1984   27/04/2010    Y
          C0271 Cazenove Indian Portfolio Ltd                                            15/04/1996   30/11/2001    N
          C0272 Cazenove International Fund Plc
                     001 Cazenove Global Equity Fund                                     27/01/1998   04/05/2005    N
                     002 Cazenove GBP Bond Fund - Sterling A Class                       27/01/1998   31/12/2008    Y
                     003 Cazenove USD Bond Fund                                          27/01/1998   31/12/2004    N
                     004 Cazenove UK Equity Fund - Sterling A Class                      27/01/1998   31/12/2009    Y
                     005 Cazenove Pan Europe Fund - Euro A Class                         27/01/1998   31/12/2009    Y
                     006 Cazenove European Equity (ex UK) Euro A Class                   27/01/1998   31/12/2009    Y
                     007 Cazenove GBP Bond Fund - Sterling B Class                       27/01/1998   31/12/2007    Y
                     008 Cazenove GBP Bond Fund - Sterling X Class                       27/01/1998   31/12/2008    Y
                     009 Cazenove UK Equity Fund - Sterling B Class                      27/01/1998   31/12/2009    Y
                     010 Cazenove UK Equity Fund - Sterling X Class                      27/01/1998   31/12/2009    Y
                     011 Cazenove UK Equity Fund - Euro A Class                          27/01/1998   31/12/2007    Y
                     012 Cazenove UK Equity Fund - Euro B Class                          27/01/1998   31/12/2009    Y
                     013 Cazenove UK Equity Fund - Euro X Class                          27/01/1998   31/12/2009    Y
                     014 Cazenove UK Equity Fund - Dollar A Class                        27/01/1998   31/12/2009    Y
                     015 Cazenove UK Equity Fund - Dollar B Class                        27/01/1998   31/12/2009    Y
                     016 Cazenove UK Equity Fund - Dollar X Class                        27/01/1998   31/12/2009    Y
                     017 Cazenove Pan Europe Fund - Euro B Class                         27/01/1998   31/12/2009    Y
                     018 Cazenove Pan Europe Fund - Euro X Class                         27/01/1998   31/12/2009    Y
                     019 Cazenove Pan Europe Fund - Sterling A Class                     27/01/1998   31/12/2009    Y
                     020 Cazenove Pan Europe Fund - Sterling X Class                     27/01/1998   31/12/2009    Y
                     021 Cazenove Pan Europe Fund - Dollar A Class                       27/01/1998   31/12/2009    Y
                     022 Cazenove Pan Europe Fund - Dollar B Class                       27/01/1998   31/12/2009    Y
                     023 Cazenove Pan Europe Fund - Dollar X Class                       27/01/1998   31/12/2007    Y
                     024 Cazenove European Equity (ex UK) Sterling A Class               27/01/1998   31/12/2009    Y
                     025 Cazenove European Equity (ex UK) Euro B Class                   27/01/1998   31/12/2009    Y
                     026 Cazenove European Equity (ex UK) Euro X Class                   27/01/1998   31/12/2009    Y
                     027 Cazenove Strategic Debt Fund - Sterling A Class                 10/12/2007   31/12/2009    Y
                     028 Cazenove Strategic Debt Fund - Sterling X Class                 10/12/2007   31/12/2009    Y
          C0398 CG Portfolio Fund Ltd                                                    06/11/2001   30/04/2011    Y
          C0404 Charles Schwab Worldwide Funds Plc                                       19/07/1999   31/12/2000    N
          C0422 Chase Manhattan Vista Funds Plc                                          01/11/1997   31/10/1999    N
          C0430 CIM (Prev - Chelverten) Dividend Income Fund Ltd
                     001 Ordinary Shares                                                 01/03/2001   31/12/2009    N
                     002 B Ordinary Shares                                               01/03/2001   31/12/2009    N
                     003 C Ordinary Shares                                               01/01/2009   31/12/2009    N
                     004 P Ordinary Shares                                               01/01/2009   31/12/2009    N




                                                                                   Page 22 of 148                                    Date: 12/20/2011 Time: 4:04 PM
Offis 3                                                               Offshore Funds - Web Update List                                 HMRC Offshore Funds Team




          Ref   Fund Name                                                             Cert From Cert To      Equalisation   SEDOL ISIN Ref
          C0469 Cheyne Distributor Fund Inc.
                     001 Cheyne Emerging Markets Fund LP                               03/08/2000 31/12/2002        Y
                     002 Cheyne Japan Fund LP                                          03/08/2000 31/12/2002       N
                     003 Cheyne Europe Fund LP                                         03/08/2000 31/12/2002       N
                     004 Cheyne Fund LP                                                03/08/2000 31/12/2002       N
          C0516 Christows Investments Plc                                              10/04/1995 31/12/1998       N
          C0517 Chiswick Park Unit Trust                                               21/05/1999 31/12/2009       N
          C0520 CITC Seoul Excel Trust                                                 01/04/1996 31/03/1997       N
          C0540 Citibank Balanced Fund                                                 01/01/1984 27/12/2007       N
          C0542 Citibank Taxable Bond Fund                                             01/01/2002 27/12/2007       N
          C0544 Citibank Equity Fund                                                   01/01/1984 24/12/2007       N
          C0546 Citibank Income Fund                                                   01/01/2002 27/12/2007       N
          C0555 Citibank Special Equity Fund                                           01/01/2003 26/12/2007       N
          C0556 Citibank U.S. Government Securities Fund                               01/01/2002 20/12/2007       N
          C0561 Citibank Financial Reserve Assets Ltd                                  31/08/1990 31/07/1998       N
          C0612 C.M.I. High Income Fund Plc                                            27/05/1989 30/09/2010        Y
          C0614 Clyde Residential unit Trust                                           09/02/1996 31/05/2001       N
          C0615 CM Institutional Fund                                                  19/08/1999 14/09/2000       N
          C0616 Close Investments Global Funds PLC (prev Close Finsbury Global Investment Funds Plc)
                     001 North American Equity Fund - A Class (USD)                    07/05/1998 16/04/2008       N
                     002 UK Growth Fund (GBP)                                          07/05/1998 19/12/2007        Y
                     003 Continental European Equity Fund - A Class (EUR)              07/05/1998 30/06/2009       N
                     004 Far East Equity Fund - A Class (USD)                          07/05/1998 30/06/2009       N
                     005 Japanese Equity Fund - A Class (YEN)                          07/05/1998 31/12/2008        Y
                     006 Technology Fund - A Class (USD)                               07/05/1998 06/07/2007        Y
                     007 Pharmaceutical Fund                                           07/05/1998 31/12/2005        Y
                     008 Universal Life Sciences Fund - A Class (GBP)                  07/05/1998 27/04/2007        Y
                     009 Enhanced Gilt Fund - A Class (GBP)                            07/05/1998 30/06/2009        Y
                     010 Global Growth Fund (USD)                                      29/09/2006 30/06/2009        Y
                     011 North American Equity Fund - B Class (USD)                    01/01/2007 16/04/2008       N
                     012 Continental European Equity Fund - C Class (USD)              01/01/2007 30/06/2009       N
                     013 Far East Equity Fund - B Class (USD)                          01/01/2007 30/06/2009       N
                     014 Japanese Equity Fund - B Class (YEN)                          01/01/2007 31/12/2008        Y
                     015 Japanese Equity Fund - B (dist) Class (YEN)                   01/01/2007 31/12/2008        Y
                     016 Technology Fund - B Class (USD)                               01/01/2007 06/07/2007       N
                     017 Universal Life Sciences Fund - B Class (GBP)                  01/01/2007 27/04/2007       N
                     018 Universal Life Sciences Fund - C Class (GBP)                  01/01/2007 27/04/2007       N
                     019 Enhanced Gilt Fund - B Class (GBP)                            01/01/2007 30/06/2009        Y
          C0629 CITC Seoul Access Trust                                                01/10/1995 30/09/1997       N
          C0645 Colombian Investment Company SICAV                                     26/05/1992 11/10/2001       N
          C0660 Colonial Securities Hong Kong Fund                                     01/01/1991 30/11/2007        Y
          C0661 Consulta Emerging Market Debt Fund Ltd                                 01/01/2003 31/10/2006       N
          C0662 Consulta Canadian Energy Fund Ltd                                      01/01/2003 31/12/2010       N
          C0663 Consulta Technology Fund Ltd                                           01/01/2003 13/07/2007        Y
          C0681 Coutts Equator Investment Programmes                                   07/05/1993 30/11/2003        Y
          C0682 Corinthian Portfolio Selection Funds Ltd                               01/07/1999 13/05/2004       N
          C0698 CSAM International Fund                                                18/12/1996 31/12/1999       N
          C0699 Collins Stewart No.III Fund PCC Ltd
                                                                                       01/01/2003 06/10/2005
                     001 Collins Stewart No.III Fund PCC Ltd - European Equity Focus Fund                          N
          C0700 City of London Office Unit Trust (The)                                 06/11/2000 31/12/2009       N
          C0701 CDC AM-Loomis Sayes International Funds Plc                            01/01/2002 31/12/2003       N
          C0702 Cedar Rock Capital Fund Plc
                     001 Cedar Rock Capital Fund Plc EURO Class                        20/02/2003 31/12/2009        Y
                     002 Cedar Rock Capital Fund Plc GBP Class                         20/02/2003 31/12/2009        Y
                     003 Cedar Rock Capital Fund Plc USD Class                         20/02/2003 31/12/2009        Y
          C0703 Cream Trust                                                            01/10/2004 31/12/2008       N
          C0704 Citibank Special Equity Fund                                           01/01/1984 31/12/2000       N
          C0705 Citibank Taxable Bond Fund                                             01/01/1984 31/12/2000       N
          C0706 Citibank US Government Securities Fund                                 01/01/1987 31/12/2000       N
          C0707 Consulta Canadian Energy Fund Ltd                                      01/01/1998 31/12/2001       N
          C0708 Consulta Emerging Market Debt Fund Ltd                                 01/01/1998 31/12/2001       N
          C0709 Consulta Technology Fund Ltd                                           23/10/1998 31/12/2001       N
          C0710 CG Portfolio Fund Plc
                     001 Real Return Fund                                              08/03/2004 31/10/2010       N
                     002 The Dollar Fund                                               01/11/2008 31/10/2010       N
                     003 The Capital Value Fund                                        01/11/2009 31/10/2010       N
          C0711 Covent Garden Market Unit Trust                                        01/01/2004 31/12/2007       N
          C0712 Clarendon Unit Trust                                                   01/01/2004 31/12/2010       N
          C0713 Credit Suisse UK Real Estate Fund                                      01/01/2005 31/12/2009       N
          C0714 Corporate Centres Unit Trust                                           09/03/2004 31/12/2007       N
          C0715 Croydon Gateway Property Unit Trust                                    17/03/2004 31/03/2010       N
          C0716 Clarendon Road Unit Trust                                              12/10/2004 05/04/2007       N
          C0717 Capital International Fund SICAV (CIF )(new)
                     001 Capital International Global Equity - Share Class Ad          01/01/2004 31/12/2010        Y
                     002 Capital International Global Equity - Share Class Bd          01/01/2004 31/12/2010        Y
                     003 Capital International Global Equity - Share Class Xd          01/01/2004 31/12/2010        Y
                     004 Capital International European Equity - Share Class Bd        01/01/2004 31/12/2010        Y
                     005 Capital International European Equity - Share Class Xd        01/01/2004 31/12/2010        Y
                     006 CIF - Euro Zone Equity Fund, Share Class Bd                   01/01/2004 31/12/2008        Y
                     007 CIF - Euro Zone Equity Fund, Share Class Xd                   01/01/2004 31/12/2008        Y
                     008 CIF- US Equity Fund, Share Class Bd                           01/01/2004 12/06/2009        Y
                     009 CIF- US Equity Fund, Share Class Xd                           01/01/2004 12/06/2009        Y
                     010 CIF - European Equity Investors, Share Class Bd               01/01/2004 31/12/2008        Y
                     011 CIF - European Equity Investors, Share Class Xd               01/01/2004 31/12/2008        Y
                     012 CIF - US Equity Investors, Share Class Bd                     01/01/2004 31/12/2008        Y




                                                                               Page 23 of 148                                       Date: 12/20/2011 Time: 4:04 PM
Offis 3                                                                    Offshore Funds - Web Update List                                     HMRC Offshore Funds Team




          Ref     Fund Name                                                                 Cert From Cert To         Equalisation   SEDOL ISIN Ref
                      013 CIF - US Equity Investors, Share Class Xd                            01/01/2004 31/12/2008         Y
                      014 CIF - Global High Yield Fund, Share Class Bd                         01/01/2004 31/12/2007         Y
                      015 CIF - Global High Yield Fund, Share Class Xd                         01/01/2004 31/12/2007         Y
                      016 Capital International Global Bond - Share Class Bd                   01/01/2004 31/12/2010         Y
                      017 Capital International Global Bond - Share Class Xd                   01/01/2004 31/12/2010         Y
                      018 Capital International Euro Bond - Share Class Bd                     01/01/2004 31/12/2010         Y
                      019 Capital International Euro Bond - Share Class Xd                     01/01/2004 31/12/2010         Y
                      020 Capital International Global Equity - Share Class Cd                 19/09/2006 31/12/2010         Y
                      021 Capital International Global Equity - Share Class Yd                 24/03/2006 31/12/2006         Y
                      022 Capital International Japan Equity - Share Class Ad                  19/04/2006 31/12/2010         Y
                      023 Capital International Japan Equity - Share Class Bd                  19/04/2006 31/12/2010         Y
                      024 Capital International Japan Equity - Share Class Xd                  19/04/2006 31/12/2010         Y
                                                                                               Share Class 31/12/2010
                      025 Capital International Asia Pacific (All Countries) ex Japan Equity - 12/12/2006 Bd                 Y
                                                                                               Share Class 31/12/2010
                      026 Capital International Asia Pacific (All Countries) ex Japan Equity - 12/12/2006 Xd                 Y
                      027 CIF Global High Yield Fund - Share Class Cd                          19/09/2006 31/12/2007         Y
                      028 CIF Global High Yield Fund - Share Class Yd                          24/03/2006 31/12/2006         Y
                      029 Capital International Global Bond - Share Class Cd                   19/09/2006 31/12/2010         Y
                      030 CIF Global Bond Fund - Share Class Yd                                24/03/2006 31/12/2006         Y
                      031 CIF Global Equity Investors - Share Class Bd                         31/01/2008 31/12/2008        N
                      032 CIF Global Equity Investors - Share Class Xd                         31/01/2008 31/12/2008        N
                                                                                               01/01/2008 31/12/2010
                      033 Capital International Global High Income Opportunities - Share Class Bd                           N
                                                                                               01/01/2008 31/12/2010
                      034 Capital International Global High Income Opportunities - Share Class Cd                           N
                                                                                               01/01/2008 31/12/2010
                      035 Capital International Global High Income Opportunities - Share Class Xd                           N
                      036 Capital International Euro Bond - Share Class Cd                     08/10/2008 31/12/2010        N
                      037 Capital International All Country Equity - Share Class Bd            19/08/2009 31/12/2010        N
                      038 Capital International All Country Equity - Share Class Xd            19/08/2009 31/12/2010        N
                      039 Capital international Global Growth And Income - Share Class Bd01/01/2009 31/12/2010              N
                      040 Capital international Global Growth And Income - Share Class Xd 01/01/2009 31/12/2010             N
                                                                                               Bd
                      041 Capital International European Growth And Income - Share Class 01/01/2009 31/12/2010              N
                                                                                               Xd
                      042 Capital International European Growth And Income - Share Class 01/01/2009 31/12/2010              N
                      043 Capital International US Growth And Income - Share Class Bd 01/01/2009 31/12/2010                 N
                      044 Capital International US Growth And Income - Share Class Xd 01/01/2009 31/12/2010                 N
                                                                                               01/01/2009
                      045 Capital International Global High Income Opportunities - Share Class Bdh-GBP31/12/2010            N
                                                                                               01/01/2009
                      046 Capital International Global High Income Opportunities - Share Class Xdh-GBP 31/12/2010           N
                      047 Capital International Euro Credit - Share Class Bd                   16/09/2010 31/12/2010        N
                      048 Capital International Euro Credit - Share Class Xd                   16/09/2010 31/12/2010        N
          C0737   Consulta High Yield Fund PCC Ltd
                      001 Consulta High Yield Fund PCC Ltd - US Dollar Cell                    01/01/2004 31/12/2009         Y
                      002 Consulta High Yield Fund PCC Ltd - Sterling Cell                     01/01/2004 31/12/2006         Y
                      003 Consulta High Yield Fund PCC Ltd - Euro Cell                         01/01/2005 31/12/2006         Y
          C0740   Credit Agricole Funds (CAAM Funds)
                      001 Emerging Markets Classic D Share Class (USD)                         01/07/2004 30/06/2009        N
                      002 Global Bond Classic D Share Class (USD)                              01/07/2004 30/06/2009        N
                      003 Emerging Markets institutional D Share Class                         29/06/2006 30/06/2008        N
                      004 Global Bond Institutional D Share Class (USD)                        19/06/2005 30/06/2009        N
                      005 Arbitrage VaR2 (GBP) Classic D Share Class (GBP)                     29/06/2006 30/06/2009        N
                      006 Arbitrage VaR2 (GBP) Institutional D Share Class                     01/07/2006 30/06/2008        N
                      007 Latin America Equitites Classic D Share Class (USD)                  01/07/2007 30/06/2009        N
                      008 United Kingdom Classic D Share Class                                 01/07/2007 30/06/2008        N
                      009 Volatility Euro Equities I(12) D Share Class (GBP)                   01/07/2008 30/06/2009        N
                      010 Volatility Euro Equities Classic D Share Class (EUR)                 01/07/2008 30/06/2009        N
                      011 Volatility World Equities Classic D Share Class (USD)                01/07/2008 30/06/2009        N
          C0742   Cypress Tree Alternative Income Fund
                      001 Cypress Tree Alternative Income Fund - US Dollar                     01/07/2004 30/06/2007        N
                      002 CypressTree Alternative Income Fund - Sterling                       01/07/2006 30/06/2007        N
                      003 CypressTree Alternative Income Fund - Euro                           01/07/2004 30/06/2007        N
          C0743   Close Global Funds Ltd
                      001 Sterling Income Bond Fund                                            20/12/1994 28/06/2010        N
                      002 Euro Income Bond Fund                                                20/12/1994 28/06/2010         Y
                      003 Bond & Equity Fund                                                   20/12/1994 28/06/2010         Y
          C0744   Cycladic Catalyst Fund
                      001 Cycladic Catalyst Fund - Class A                                     11/11/2002 31/12/2006        N
                      002 Cycladic Catalyst Fund - Class B                                     11/11/2002 31/12/2006        N
                      003 Cycladic Catalyst Fund - Founders A                                  11/11/2002 31/12/2006        N
          C0745   Cycladic Catalyst Master Fund
                      001 Class A                                                              17/06/2004 31/12/2006        N
          C0747   CF IM Offshore Funds Limited
                      001 CF IM Offshore Growth Fund                                           16/05/2005 31/03/2011         Y
                      002 CF IM Offshore Income Fund                                           20/06/2005 31/03/2011         Y
          C0748   CB Richard Ellis Property Trust                                              26/09/2005 31/03/2009        N
          C0749   Capital Appreciation Trust Ltd                                               03/03/2000 31/12/2002        N
          C0750   Celsius Funds plc
                      001 Asian Real Estate Income Fund (GBP) - Class A Shares                 16/06/2006 30/06/2010        N         IE00B16B3D70
                      002 European Real Estate Income Fund-A class                             23/04/2007 30/06/2008        N        IE00B1W75M21
                      003 European Real Estate Income Fund-B class                             23/04/2007 30/06/2008        N        IE00B1VPJW53
                      004 European Real Estate Income Fund-C class                             23/04/2007 30/06/2008        N         IE00B1VPJX60
                      005 GEMS Fund - F Class USD                                              01/07/2007 30/06/2010        N        IE00B2RKZN47
                      006 GEMS Fund - G Class GBP                                              01/07/2007 30/06/2010        N        IE00B2RKZP60
                      007 GEMS Fund - H Class                                                  01/07/2007 30/06/2009        N        IE00B2RKZQ77
                      008 GEMS Fund - I Class                                                  01/07/2007 30/06/2009        N        IE00B2RKZS91
                      009 Global Commodities Delta Fund - Class A USD                          19/06/2009 30/06/2010        N
                      010 Global Commodities Delta Fund - Class B USD                          19/06/2009 30/06/2010        N
                      011 Global Commodities Delta Fund - Class C HKD                          19/06/2009 30/06/2010        N
                      012 Global Commodities Delta Fund - Class D SGD                          19/06/2009 30/06/2010        N
                      013 Investment Legends Fund - Class A USD                                01/07/2008 30/06/2010        N




                                                                                    Page 24 of 148                                           Date: 12/20/2011 Time: 4:04 PM
Offis 3                                                                   Offshore Funds - Web Update List                                  HMRC Offshore Funds Team




          Ref     Fund Name                                                            Cert From      Cert To     Equalisation   SEDOL ISIN Ref
                       014 Investment Legends Fund - Class B HKD                        01/07/2008     30/06/2010       N
                       015 Investment Legends Fund - Class E SGD                        01/07/2008     30/06/2010       N
                       016 Global Agriculture Delta Fund - Class A USD                  19/06/2009     30/06/2010       N
                       017 Global Agriculture Delta Fund - Class B HKD                  19/06/2009     30/06/2010       N
                       018 Global Agriculture Delta Fund - Class C SGD                  19/06/2009     30/06/2010       N
                       019 Global Agriculture Delta Fund - Class D AUD                  19/05/2010     30/06/2010       N
                       020 Global Commodities Delta Fund - Class E AUD                  07/08/2009     30/06/2010       N
          C0752   Conventum SICAV
                       001 Longview Absolute Growth Class F                              01/01/2006 30/06/2008          Y        LU0236899794
          C0753   Craton Capital Precious Metal Fund
                       001 Class B                                                       01/01/2006    31/12/2009       N         LI0021279644
          C0754   The Cascades Shopping Centre Unit Trust                                16/03/2006    31/12/2009       N
          C0755   The Clifton Moor Retail Park Unit Trust                                16/03/2006    31/12/2009       N
          C0756   Cardiff Unit Trust                                                     04/11/2005    31/12/2008       N
          C0757   Canlife UK Property Jersey Unit Trust                                  15/11/2005    31/12/2010       N
          C0758   The Chelmsford Property Unit Trust Fund                                10/02/2006    31/12/2009       N
          C0761   Consulta Canadian Oil Sands Fund B.V.                                  01/01/2005    31/12/2010       N
          C0762   Consulta Oil and Gas Fund B.V                                          01/01/2006    30/11/2010       N
          C0763   Comgest Growth plc
                       001 Growth Emerging Markets - USD dist                            01/01/2006    31/12/2010       N
                       002 Europe - Euro dist                                            01/01/2006    31/12/2010       N
                       003 Asia ex Japan - USD Dist                                      01/01/2006    31/12/2010       N
                       004 Growth Emerging Markets Euro Institutional -Euro              01/01/2007    31/12/2010       N
                       005 GEM promising companies Euro                                  05/04/2007    31/12/2010       N
                       007 Growth Emerging Markets Euro                                  01/01/2007    31/12/2010       N
          C0764   Clements House Unit Trust                                              20/01/2006    31/12/2009       N
          C0765   CMK Britel Unit Trust                                                  01/01/2005    31/12/2009       N
          C0766   Close Investments Portfolios Plc
                       001 UK Equity Fund - Class I                                      01/01/2008    31/12/2009       N
                       002 Uk Equity Fund - Class A                                      01/01/2008    30/05/2008       N
                       003 European (ex UK) Equity Fund - Class I                        01/01/2008    30/05/2008       N
                       004 European (ex UK) Equity Fund - Class A                        01/01/2008    30/05/2008       N
                       005 Japanese Equity Fund - Class I                                01/01/2008    30/05/2008       N
                       006 Japanese Equity Fund - Class A                                01/01/2006    30/05/2008       N
                       007 Asia Pacific (ex Japan) Equity Fund - Class I                 01/01/2008    30/05/2008       N
                       008 Asia Pacific (ex Japan) Equity Fund - Class A                 01/01/2008    30/05/2008       N
                       009 North American Equtiy Fund - Class I                          01/01/2008    30/05/2008       N
                       010 North American Equtiy Fund - Class A                          01/01/2008    30/05/2008       N
                       011 Long Dated Sterling Credit Fund - Class I                     01/01/2008    31/12/2009       N
                       012 Long Dated Sterling Credit Fund - ClassA                      01/01/2008    31/12/2009       N
          C0767   10 Cabot Square II Unit Trust                                          13/03/2006    31/12/2010       N
          C0768   20 Cabot Square II Unit Trust                                          13/03/2006    31/12/2010       N
          C0769   10 Cabot Square I Unit Trust                                           13/03/2006    31/12/2010       N
          C0770   20 Cabot Square I Unit Trust                                           13/03/2006    31/12/2010       N
          C0771   Cabot Place (Retail) Unit Trust                                        09/03/2006    31/12/2010       N
          C0772   Canada Place Mall (Retail) Unit Trust                                  09/03/2006    31/12/2010       N
          C0773   Canada Place (Retail) Unit Trust                                       13/03/2006    31/12/2010       N
          C0774   The Cordea Savills Student Hall Fund
                       001 The Cordea Savills Student Hall Fund - Class A                31/03/2006    25/03/2009       N
                       002 The Cordea Savills Student Hall Fund - Class B                31/03/2006    25/03/2009       N
                       003 The Cordea Savills Student Hall Fund - Class C                26/03/2007    25/03/2009       N
          C0775   Capital Point Slough Unit Trust                                        17/11/2005    31/03/2010       N
          C0776   The 103 Colmore Row Property Unit Trust                                30/11/2005    31/03/2010       N
          C0777   Collins Stewart PCC Limited
                       001 Cautious Balanced Fund                                        27/05/2006    26/09/2008       N
                       002 Sterling Fixed Interest Fund                                  27/05/2006    31/03/2011       N
          C0778   City Property Unit Trust                                               21/04/2006    31/03/2010       N
          C0780   CPP (Pearl) Property Trust                                             25/11/2005    31/12/2007       N
          C0781   The Capital Unit Trust                                                 10/03/2006    31/03/2010       N
          C0782   The Control Centre Exempt Unit Trust                                   02/02/2006    31/03/2010       N
          C0783   City Life PCC Ltd (Previously Curzon Capital)
                       001 Curzon Capital PCC Limited- Poland Cell                       13/06/2005 31/12/2010          N        GB00B125N441
                       002 Curzon Capital PCC Limited- Romania Cell                      22/06/2008 31/12/2010          N
          C0785   Celsius Global Funds SICAV PLC
                       001 Barclays Dynamic Tracker Fund - A Class                       01/07/2006    30/06/2010       N
                       002 Barclays Dynamic 70 Tracker Fund - A Class                    01/07/2006    30/06/2010       N
                       003 Barclays Dynamic 80 Tracker Fund - A Class                    01/07/2006    30/06/2010       N
                       004 Barclays Dynamic 90 Tracker Fund - A Class                    01/07/2006    30/06/2010       N
                       005 Barclays Guaranteed Dynamic Fund (Jan 2007) - X Class         01/07/2006    30/06/2010       N
                       006 Barclays Guaranteed Dynamic Fund (Feb 2007) - A Class         01/07/2006    30/06/2010       N
                       007 ICI Fund (GBP) - A Class                                      01/07/2006    30/06/2010       N
                       008 ICI Fund (GBP) - B Class                                      01/07/2006    30/06/2010       N
                       009 ICI Fund (EUR) - A Class                                      01/07/2007    30/06/2010       N
                       010 ICI Fund (EUR) - B Class                                      01/07/2007    30/06/2010       N
                       011 FX Multistrategy Fund (ICI Adjusted Fund (EUR)) - A Class     01/07/2007    30/06/2010       N
                       012 European Value Income Fund - B Class                          01/07/2007    30/06/2010       N
                       013 Barclays RMF Diversified Index (EUR) Fund - Class D           01/07/2007    27/04/2009       N
                       014 Barclays RMF Diversified Index (EUR) Fund - Class F           01/07/2007    30/06/2010       N
                       015 Barclays RMF Diversified Index (EUR) Fund - Class H           01/07/2007    30/06/2010       N
                       016 Target Alpha Program 4 (EUR) Fund - Class A                   01/07/2007    30/06/2010       N
                       017 Target Alpha Program 4 (EUR) Fund - Class B                   01/07/2007    30/06/2010       N
                       018 Target Alpha Program 4 (EUR) Fund - Class C                   01/07/2007    30/06/2010       N
                       019 Barclays Guaranteed Dynamic Fund (July 2007) - A Class        01/07/2007    30/06/2010       N
                       020 Barclays Guaranteed Dynamic Fund (Jan 2008) - A Class         01/07/2007    30/06/2010       N
                       021 CAR Long Short Fund class A                                   01/07/2008    16/01/2009       N




                                                                                   Page 25 of 148                                        Date: 12/20/2011 Time: 4:04 PM
Offis 3                                                                  Offshore Funds - Web Update List                                    HMRC Offshore Funds Team




          Ref     Fund Name                                                              Cert From Cert To         Equalisation   SEDOL ISIN Ref
                        022 CAR Long Short Fund class D                                    01/07/2008 30/06/2010         N
                        023 Target Alpha Program 4 (EUR) Fund - Class D                    01/07/2009 30/06/2010         N
                        024 Target Alpha Program 4 (EUR) Fund - Class E                    01/07/2009 30/06/2010         N
                        025 Target Alpha Program 4 (EUR) Fund - Class G                    01/07/2009 30/06/2010         N
                        026 Target Alpha Program 4 (EUR) Fund - Class K                    01/07/2009 30/06/2010         N
                        027 CAR Long Short Fund Class E                                    01/07/2009 30/06/2010         N
                        028 CAR Long Short Fund Class G                                    01/07/2009 30/06/2010         N
          C0786   The Coventry Unit Trust                                                  24/06/2005 27/02/2010         N
          C0787   Closepip ISA & PEP PLC
                        001 Growth Portfolio - Income Shares                               10/11/2004 31/08/2008         N
                        002 Growth Portfolio - Accumulation Shares                         10/11/2004 31/08/2008         N
                        003 Distribution Portfolio - Income Shares                         10/11/2004 31/08/2008         N
                        004 Distribution Portfolio - Accumulation Shares                   10/11/2004 31/08/2008         N
          C0788   Church Walk Unit Trust                                                   01/05/2005 31/12/2008         N
          C0789   Cubic Property Fund Limited                                              24/07/2006 31/03/2010         N
          C0790   Commercial Properties UK Unit Trust                                      26/11/2004 31/12/2008         N
          C0791   Coupland Cardiff Funds Plc
                        001 CC Asia Alpha Fund-Class A Euro                                05/04/2007 30/11/2010         N
                        002 CC Asia Alpha Fund-Class B USD                                 28/06/2007 30/11/2010         N
                        003 CC Asia Alpha Fund-Class C GBP                                 05/04/2007 30/11/2010         N
                        004 CC Japan Alpha Fund-Class A Euro                               05/04/2007 30/11/2010         N
                        005 CC Japan Alpha Fund-Class B GBP                                05/04/2007 30/11/2010         N
                        006 CC Japan Alpha Fund-Class C Yen                                05/04/2007 30/11/2010         N
          C0794   CSP Secondary Opportunities Unit Trust
                        001 A units                                                        12/07/2007 31/12/2008         N
                        002 B Units                                                        12/07/2007 31/12/2010         N
                        003 C Units                                                        12/07/2007 31/12/2010         N
          C0795   Colane Unit Trust                                                        28/02/2007 31/12/2009         N
          C0797   Camfunds Equity SICAV
                        001 Sequoia - Share Class C                                        01/01/2007 31/12/2007         N
                        002 Sequoia Pacific - Share Class C                                01/01/2007 31/12/2007         N
                        003 Magnolia Convertible - Share Class C                           14/12/2007 31/12/2007         N
          C0798   Camfunds Convertible SICAV
                        001 International - Share Class C                                  21/06/2007 31/12/2007         N
          C0799   CAAM Invest SICAV
                        001 CAAM Invest VaR8 (GBP)                                         01/01/2007 31/12/2007         N
          C0800   Capital International UK Fund
                        001 CIUKF Corporate Bond Fund - Share Class Bd                     16/10/2007 31/03/2011          Y
                        002 CIUKF Corporate Bond Fund - Share Class Xd                     16/10/2007 31/03/2011          Y
                        003 CIUKF Corporate Bond Fund - Share Class Cd                     08/10/2008 31/03/2011          Y
          C0801   Cathedral Square Unit Trust                                              22/12/2004 31/12/2008         N
          C0802   Coventry Retail Warehouse Unit Trust                                     20/12/2005 31/01/2007         N
          C0803   Capital International Emerging Markets Fund
                        001 Capital International Emerging Markets Fund - Class Bd         01/07/2007 30/06/2008          Y
                        002 Capital International Emerging Markets Fund - Class Id         01/07/2007 30/06/2008          Y
                        003 Capital International Emerging Markets Fund - Class Xd         01/07/2007 30/06/2008          Y
          C0804   Calamos Global Funds Plc
                        001 Calamos Growth Fund - Share Class A - US$ Distributing         09/08/2007 30/06/2010         N
                        002 Calamos Growth Fund - Share Class A - EUR Distributing         09/08/2007 30/06/2009         N
                                                                                           09/08/2007 30/06/2009
                        003 Calamos U.S. Opportunities Fund - Share Class A - US$ Distributing                           N
                                                                                           09/08/2007 30/06/2009
                        004 Calamos U.S. Opportunities Fund - Share Class A - EUR Distributing                           N
                                                                                           09/08/2007 30/06/2009
                        005 Calamos Global Opportunities Fund - Share Class A - US$ Distributing                         N
                                                                                           09/08/2007 30/06/2009
                        006 Calamos Global Opportunities Fund - Share Class A - EUR Distributing                         N
                        007 Calamos Global Equity Fund - Share Class A - US$ Distributing 09/08/2007 30/06/2009          N
                        008 Calamos Global Equity Fund - Share Class A - EUR Distributing 09/08/2007 30/06/2009          N
                                                                                           01/07/2009
                        009 Calamos US Convertible Opportunities Fund - Share Class A US $ Distributing 30/06/2010       N
                                                                                           01/07/2009 30/06/2010
                        010 Calamos Global Convertible Opportunities Fund - Share Class A US $ Distributing              N
          C0805   Chirin Asia Pacific Fund Ltd
                        001 Chirin Asia Pacific Fund Ltd - US$ Share Class                 01/01/2007 31/12/2009         N
          C0806   30 Cannon Street Unit Trust                                              30/11/2006 25/03/2008         N
          C0807   Citi Institutional Liquidity Fund Plc
                        001 USD Liquidity Fund - Class S Shares                            01/09/2007 31/08/2008         N
                        002 USD Liquidity Fund - Class D Shares                            01/09/2007 31/08/2008         N
                        003 USD Liquidity Fund - Class WA Shares                           01/09/2007 31/08/2008         N
                        004 Stirling Liquidity Fund - Class S Shares                       01/09/2007 31/08/2008         N
                        005 Stirling Liquidity Fund - Class D Shares                       01/09/2007 31/08/2008         N
                        006 Stirling Liquidity Fund - Class WA Shares                      01/09/2007 31/08/2008         N
                        007 Euro Liquidity Fund - Class S Shares                           01/09/2007 31/08/2008         N
                        008 Euro Liquidity Fund - Class D Shares                           01/09/2007 31/08/2008         N
                        009 Euro Liquidity Fund - Class WA Shares                          01/09/2007 31/08/2008         N
          C0808   Commerzbank GS Funds SICAV
                        001 UK Premia Fund - A                                             18/03/2008 31/12/2008          Y       LU0343369384
                        002 UK Premia Fund - B                                             18/03/2008 31/12/2008          Y       LU0343370044
          C0809   Climate Change Capital Global Environmental Opportunities Fund Ltd
                        001 US $ Class C Sub Class 1 - Distributing Shares                 01/10/2008 31/12/2009         N
          C0810   Climate Change Capital Global Environmental Opportunities Master Fund Ltd01/10/2008 31/11/2009         N
          C0811   CZ Equilibria UK Fund
                        001 CZ Equilibria UK Fund - GBP Management Class                   07/02/2006 31/12/2009         N
                        002 CZ Equilibria UK Fund - GBP Class Voting                       07/02/2006 31/12/2009         N
          C0812   Chirin Absolute Alpha Fund Plc
                        001 Chirin Absolute Alpha Fund - BBD (Class A GBP) Share Class 06/08/2008 30/06/2009             N
                        002 Chirin Absolute Alpha Fund - IND (Class I USD) Share Class     06/08/2008 30/06/2009         N
                        003 Chirin Absolute Alpha - QUD (Class I GBP) Share Class          06/08/2008 30/06/2009         N
          C0813   CSP Secondary Opportunities II Unit Trust
                        001 CSP Secondary Opportunities II Unit Trust - A Units            25/01/2008 31/12/2010         N




                                                                                   Page 26 of 148                                         Date: 12/20/2011 Time: 4:04 PM
Offis 3                                                                      Offshore Funds - Web Update List                                   HMRC Offshore Funds Team




          Ref     Fund Name                                                                 Cert From     Cert To     Equalisation   SEDOL ISIN Ref
                        002 CSP Secondary Opportunities II Unit Trust - B Units              25/01/2008    31/12/2010       N
                        003 CSP Secondary Opportunities II Unit Trust - C Units              25/01/2008    31/12/2010       N
                        004 CSP Secondary Opportunities II Unit Trust - A1 Units             01/01/2010    31/12/2010       N
                        005 CSP Secondary Opportunities II Unit Trust - B1 Units             01/01/2010    31/12/2010       N
          C0814   Cantillon Funds Plc
                        001 Global Equity Fund - Class C GBP                                 04/01/2005    31/12/2009       N
                        002 Global Equity Fund - Class G GBP                                 01/01/2006    31/12/2009       N
                        003 Global Equity Fund - Class M GBP                                 01/01/2006    31/12/2009       N
                        004 Global Equity Fund - Class M USD                                 01/01/2007    31/12/2009       N
                        005 Global Equity Fund - Class P GBP                                 01/01/2009    31/12/2009       N
                        006 Global Equity Fund - Class R GBP                                 01/01/2009    31/12/2009       N
                        007 Global Equity Fund - Class T GBP                                 01/01/2009    31/12/2009       N
          C0815   Capital International Portfolios
                        001 CIP Emerging Markets Total Opportunities - Cd class              30/01/2009    31/03/2011       N
                        002 CIP Emerging Markets Debt Fund - Cd Class                        01/04/2009    31/03/2011       N
                        003 CIP Emerging Markets Total Opportunities - Bd class              10/11/2010    31/03/2011       N
                        004 CIP Emerging Markets Total Opportunities - Xd class              10/11/2010    31/03/2011       N
                        005 CIP Emerging Markets Total Opportunities - Xdh-GBP Class         10/01/2011    31/03/2011       N
                        006 CIP Emerging Markets Debt Fund - Bd Class                        10/11/2010    31/03/2011       N
                        007 CIP Emerging Markets Debt Fund - Xd Class                        10/11/2010    31/03/2011       N
                        008 CIP Emerging Markets Local Currency Debt - Bd Class              10/08/2010    31/03/2011       N
                        009 CIP Emerging Markets Local Currency Debt - Xd Class              10/08/2010    31/03/2011       N
                        010 CIP Emerging Markets US Dollar Debt - Bd Class                   07/10/2010    31/03/2011       N
                        011 CIP Emerging Markets US Dollar Debt - Xd Class                   07/10/2010    31/03/2011       N
          C0816   Crown Street Student Accommodation Unit Trust                              05/12/2006    31/12/2009       N
          C0817   Clean Water Long Only Fund Limited                                         01/07/2008    31/12/2009       N
          C0818   Castlestone Management Plc
                        001 Aliquot Agriculture (UCITS) Fund - Class AAAd                    01/10/2008    30/06/2009       N
                        002 Aliquot Agriculture (UCITS) Fund - Class AAAdp                   01/10/2008    30/06/2010       N
                        003 Aliquot Agriculture (UCITS) Fund - Class FFFd                    01/10/2008    30/06/2010       N
                        004 Aliquot Commodity (UCITS) Fund - Class AAAd                      01/07/2008    30/06/2009       N
                        005 Aliquot Commodity (UCITS) Fund - Class AAAdp                     01/07/2008    30/06/2010       N
                        006 Aliquot Commodity (UCITS) Fund - Class FFFd                      01/07/2008    30/06/2010       N
          C0819   Citi Diamond Investments Plc
                        001 Citi FX Alpha Strategy 1 Fund - Class ID GBP                     01/02/2008 30/06/2010          N
          C0820   Curzon Capital PCC II Ltd
                        001 Curzon Capital PCC II Ltd - Wine Geared Growth Cell              01/11/2007 31/03/2010          N
          C0821   The Chineham Shopping Centre Unit Trust                                    05/12/2006 31/12/2008          N
          C0822   Contrarius Global Absolute Fund Ltd
                        001 Contrarius Global Absolute Fund Ltd - Investor Fee Class         01/01/2009 30/06/2010          N
                        002 Contrarius Global Absolute Fund Ltd - Institutional Fee Class    01/07/2009 30/06/2010          N
          C0823   Contrarius Global Equity Fund Ltd
                        001 Contrarius Global Equity Fund Ltd - Investor Fee Class           01/01/2009 30/06/2010          N
                        002 Contrarius Global Equity Fund Ltd - Institutional Fee Class      01/07/2009 30/06/2010          N
          C0825   Capital International Emerging Markets Fund
                        001 Capital International Emerging Markets Fund - Class Bd           01/07/2008    30/06/2009       Y
                        002 Capital International Emerging Markets Fund - Class Cd           01/07/2008    30/06/2009       Y
                        003 Capital International Emerging Markets Fund - Class Id           01/07/2008    30/06/2009       Y
                        004 Capital International Emerging Markets Fund - Class Qd           01/07/2008    30/06/2009       Y
                        005 Capital International Emerging Markets Fund - Class Xd           01/07/2008    30/06/2009       Y
          C0826   Celsius Investment Funds SICAV
                        001 Barclays CORALS (USD) Index Fund - Class A USD                   20/02/2008    30/11/2010       N        LU0339918780
                        002 Barclays CORALS (USD) Index Fund - Class B EUR                   20/02/2008    30/11/2010       N        LU0339918863
                        003 Barclays CORALS (USD) Index Fund - Class C EUR                   20/02/2008    30/11/2010       N        LU0354138801
                        004 Barclays CORALS (USD) Index Fund - Class D EUR                   20/02/2008    30/11/2008       N        LU0354740648
                        005 Barclays CORALS (USD) Index Fund - Class H GBP                   05/03/2009    30/11/2010       N
                        006 Barclays Pure Beta Commodity Fund - Class A (USD)                01/12/2009    30/11/2010       N        LU0500928873
                        007 Barclays Pure Beta Commodity Fund - Class B (EUR)                01/12/2009    30/11/2010       N        LU0500929095
                        008 Barclays Pure Beta Commodity Fund - Class C (GBP)                01/12/2009    30/11/2010       N        LU0500929251
                        009 Barclays Pure Beta Commodity Fund - Class D (CHF)                01/12/2009    30/11/2010       N        LU0500929418
                        010 Barclays Pure Beta Commodity Fund - Class E (USD)                01/12/2009    30/11/2010       N        LU0512321943
                        011 Barclays Pure Beta Commodity Fund - Class G (USD)                01/12/2009    30/11/2010       N        LU0512322164
                        012 Barclays Pure Beta Commodity Fund - Class I (JPY)                01/12/2009    30/11/2010       N        LU0513399674
          C0828   City Point Master Investment Trust                                         01/01/2006    31/12/2007       N
          C0829   CGP Europe Fund
                        001 CGP Europe Fund - Share Class 1 (Euro)                           01/03/2008 30/09/2010          N
                        002 CGP Europe Fund - Share Class 2 (Euro)                           01/03/2008 30/09/2010          N
                        003 CGP Europe Fund - Share Class 3 (USD)                            01/03/2008 30/09/2010          N
          C0830   CC Asia Absolute Return Fund Limited
                        001 CC Asia Absolute Return Fund Limited - US$ Share Class           01/07/2005    31/12/2010       N
                        002 CC Asia Absolute Return Fund Limited - Euro Share Class          01/07/2005    31/12/2010       N
          C0831   Corby (No. 1) Unit Trust                                                   29/09/2006    31/12/2008       N
          C0833   Corby (No. 2) Unit Trust                                                   02/10/2006    31/12/2008       N
          C0834   CC Asia Advantage Fund Ltd
                        001 CC Asia Advantage Fund Ltd - € Share Class B                     05/03/2007    31/01/2011       N
                        002 CC Asia Advantage Fund Ltd - US$ Share Class A                   05/03/2007    31/01/2011       N
                        003 CC Asia Advantage Fund Ltd - US$ Share Class C                   01/02/2010    31/01/2011       N
                        004 CC Asia Advantage Fund Ltd - US$ Share Class D                   01/02/2010    31/01/2011       N
          C0835   Chandos Street Unit Trust                                                  03/11/2005    25/03/2010       N
          C0836   CBK SICAV
                        001 UK Premia Fund                                                   01/01/2009    31/12/2009       N
                        002 UK Defensive Premia Fund                                         01/01/2009    31/12/2009       N
                        003 UK Beta Plus Fund                                                01/01/2009    31/12/2009       N
          C0837   Curo Sterling (Dumfires) Unit Trust                                        01/12/2006    05/04/2010       N
          C0838   CCPF No 1 Unit Trust                                                       05/02/2009    31/12/2009       N




                                                                                      Page 27 of 148                                         Date: 12/20/2011 Time: 4:04 PM
Offis 3                                                                Offshore Funds - Web Update List                                HMRC Offshore Funds Team




          Ref   Fund Name                                                             Cert From Cert To      Equalisation   SEDOL ISIN Ref
          C0839 CCPF No 2 Unit Trust                                                   28/05/2009 31/12/2009       N
          C0841 CIM Dividend Income Holdings Limited
                     001 CIM Dividend Income Holdings Limited - A Ordinary Shares $    27/01/2009 31/12/2009       N
                     002 CIM Dividend Income Holdings Limited - P Ordinary Shares $    27/01/2009 31/12/2009       N
          C0842 Capital International Portfolios 2
                     001 CIP2 UK Absolute Income Grower Fund - Class Bd                10/07/2009 31/03/2011       Y
                     002 CIP2 UK Absolute Income Grower Fund - Class Cd                10/07/2009 31/03/2011       Y
                     003 CIP2 UK Absolute Income Grower Fund - Class Xd                13/07/2009 31/03/2010       Y
          C0843 Celsius Funds II Plc
                     001 Barclays Capital RADAR - Class D                              16/02/2009   30/11/2010     N        IE00B4WX2971
                     002 Barclays Capital RADAR - Class E                              16/02/2009   30/11/2010     N        IE00B4WX2B93
                     003 Barclays Capital RADAR - Class F                              16/02/2009   30/11/2010     N        IE00B4WX2C01
                     004 FX Elements Fund - Share Class H                              01/12/2008   30/11/2010     N         IE00B43H7931
                     005 Emeralds Fund - Share Class A                                 01/12/2009   30/11/2010     N         IE00B56P7V39
                     006 Income Plus (EUR) Strategy Fund - Share Class A               01/12/2009   30/11/2010     N
          C0844 The Castlemillk Retail Property Unit Trust                             01/10/2008   30/09/2010     N
          C0845 Capital International Emerging Markets Fund
                     001 Capital International Emerging Markets Fund - Class Bd        01/07/2009   30/06/2010     N
                     002 Capital International Emerging Markets Fund - Class Id        01/07/2009   30/06/2010     N
                     003 Capital International Emerging Markets Fund - Class Xd        01/07/2009   30/06/2010     N
                     004 Capital International Emerging Markets Fund - Class Cd        01/07/2009   30/06/2010     N
                     005 Capital International Emerging Markets Fund - Class Qd        01/07/2009   30/06/2010     N
          C0846 The Cavendish Property Unit Trust                                      17/03/2006   30/09/2010     N
          C0847 Clarion Property Income Fund                                           01/09/2009   31/08/2010     N
          C0848 CPIF Property Limited                                                  01/09/2009   31/08/2010     N
          C0849 Charles Schwab Worldwide Funds Plc
                     001 Schwab US Dollar Liquid Asset Fund                            01/01/2001 31/12/2010       N
          C0850 Cenkos Channel Islands Investment Fund                                 01/10/2009 30/09/2010       N
          C0851 The CMI Global Network Fund
                     001 CMI German Equity - DC1                                       01/10/2009   30/09/2010     N
                     002 CMI German Equity - DC2                                       01/10/2009   31/09/2010     N
                     003 CMI German Equity - DC7                                       01/10/2009   30/09/2010     N
                     004 CMI Japan Enhanced Equity - DC1                               01/10/2009   30/09/2010     N
                     005 CMI Japan Enhanced Equity - DC2                               01/10/2009   30/09/2010     N
                     006 CMI Japan Enhanced Equity - DC3                               01/10/2009   30/09/2010     N
                     007 CMI Japan Enhanced Equity - DC7                               01/10/2010   30/09/2010     N
                     008 CMI Pacific Basin Enhanced Equity - DC1                       01/10/2009   30/09/2010     N
                     009 CMI Pacific Basin Enhanced Equity - DC2                       01/10/2009   30/09/2010     N
                     010 CMI Pacific Basin Enhanced Equity - DC3                       01/10/2009   30/09/2010     N
                     011 CMI Pacific Basin Enhanced Equity - DC7                       01/10/2009   30/09/2010     N
                     012 CMI US Enhanced Equity - DC1                                  01/10/2009   30/09/2010     N
                     013 CMI US Enhanced Equity - DC2                                  01/10/2009   30/09/2010     N
                     014 CMI US Enhanced Equity - DC3                                  01/10/2009   30/09/2010     N
                     015 CMI US Enhanced Equity - DC7                                  01/10/2009   30/09/2010     N
                     016 CMI UK Equity - DC1                                           01/10/2009   30/09/2010     N
                     017 CMI UK Equity - DC2                                           01/10/2009   30/09/2010     N
                     018 CMI UK Equity - DC3                                           01/10/2009   30/09/2010     N
                     019 CMI UK Equity - DC7                                           01/10/2009   30/09/2010     N
                     020 Euro Equity Index Tracking - DC1                              01/10/2009   30/09/2010     N
                     021 Euro Equity Index Tracking - DC2                              01/10/2009   30/09/2010     N
                     022 Euro Equity Index Tracking - DC3                              01/10/2009   30/09/2010     N
                     023 Euro Equity Index Tracking - DC7                              01/10/2009   30/09/2010     N
                     024 Japan Equity Index Tracking - DC1                             01/10/2009   30/09/2010     N
                     025 Japan Equity Index Tracking - DC2                             01/10/2009   30/09/2010     N
                     026 Japan Equity Index Tracking - DC3                             01/10/2009   30/09/2010     N
                     027 UK Equity Index Tracking - DC1                                01/10/2009   30/09/2010     N
                     028 UK Equity Index Tracking - DC2                                01/10/2009   30/09/2010     N
                     029 UK Equity Index Tracking - DC3                                01/10/2009   30/09/2010     N
                     030 UK Equity Index Tracking - DC7                                01/10/2009   30/09/2010     N
                     031 US Equity Index Tracking - DC1                                01/10/2009   30/09/2010     N
                     032 US Equity Index Tracking - DC2                                01/10/2009   30/09/2010     N
                     033 US Equity Index Tracking - DC3                                01/10/2009   30/09/2010     N
                     034 US Equity Index Tracking - DC7                                01/10/2009   30/09/2010     N
                     035 CMI Euro Bond - DC1                                           01/10/2009   30/09/2010     N
                     036 CMI Euro Bond - DC2                                           01/10/2009   30/09/2010     N
                     037 CMI Euro Bond - DC3                                           01/10/2009   30/09/2010     N
                     038 CMI Euro Bond - DC7                                           01/10/2009   30/09/2010     N
                     039 CMIG Fixed Term Euro Bond - DC3                               01/10/2009   30/09/2010     N
                     040 CMI Japan Bond - DC1                                          01/10/2009   30/09/2010     N
                     041 CMI Japan Bond - DC2                                          01/10/2009   30/09/2010     N
                     042 CMI Japan Bond - DC3                                          01/10/2009   30/09/2010     N
                     043 CMI UK Bond - DC1                                             01/10/2009   30/06/2010     N
                     044 CMI UK Bond - DC2                                             01/10/2009   30/09/2010     N
                     045 CMI UK Bond - DC3                                             01/10/2009   30/09/2010     N
                     046 CMI US Bond - DC1                                             01/10/2009   30/09/2010     N
                     047 CMI US Bond - DC2                                             01/10/2009   30/09/2010     N
                     048 CMI US Bond - DC3                                             01/10/2009   30/09/2010     N
                     049 CMI US Bond - DC7                                             01/10/2009   30/09/2010     N
                     050 CMIG Fixed Term Euro Bond - DC3                               01/10/2009   30/09/2010     N
                     051 CMI Sterling Currency Reserve - DC1                           01/10/2009   30/09/2010     N
                     052 CMI Sterling Currency Reserve - DC2                           01/10/2009   30/09/2010     N
                     053 CMI Sterling Currency Reserve - DC3                           01/10/2009   30/09/2010     N
                     054 CMI US Dollar Currency Reserve - DC1                          01/10/2009   30/09/2010     N
                     055 CMI US Dollar Currency Reserve - DC2                          01/10/2009   30/09/2010     N
                     056 CMI US Dollar Currency Reserve - DC3                          01/10/2009   30/09/2010     N




                                                                                Page 28 of 148                                      Date: 12/20/2011 Time: 4:04 PM
Offis 3                                                         Offshore Funds - Web Update List                                 HMRC Offshore Funds Team




          Ref   Fund Name                                                    Cert From     Cert To     Equalisation   SEDOL ISIN Ref
                    057 CMI US Dollar Currency Reserve - DC7                  01/10/2009    30/09/2010       N
                    058 CMI Euro Currency Reserve - DC1                       01/10/2009    30/09/2010       N
                    059 CMI Euro Currency Reserve - DC2                       01/10/2009    30/09/2010       N
                    060 CMI Euro Currency Reserve - DC3                       01/10/2009    30/09/2010       N
                    061 CMI Euro Currency Reserve - DC7                       01/10/2009    30/09/2010       N
                    062 CMI Global Bond - DC1                                 01/10/2009    30/09/2010       N
                    063 CMI Global Bond - DC2                                 01/10/2009    30/09/2010       N
                    064 CMI Global Mixed - DC1                                01/10/2009    30/09/2010       N
                    065 CMI Global Mixed - DC2                                01/10/2009    30/09/2010       N
                    066 CMI Global Equity - DC1                               01/10/2009    30/09/2010       N
                    067 CMI Global Equity - DC2                               01/10/2009    30/09/2010       N
                    068 CMI European Enhanced Equity - DC7                    01/10/2009    30/09/2010       N
                    069 CMIG Access 80% - DC7                                 01/10/2009    30/09/2010       N
                    070 CMI Continental European Equity - DC1                 01/10/2009    30/09/2010       N
                    071 CMI Continental European Equity - DC2                 01/10/2009    30/09/2010       N
                    072 CMI Continental European Equity - DC3                 01/10/2009    30/09/2010       N
                    073 CMI Continental European Equity - DC7                 01/10/2009    30/09/2010       N
          C0852 Cubit Long/Short Commodity Fund                               02/11/2009    31/12/2010       N
          C0853 CC Asia Absolute Return Master Fund Limited                   01/01/2009    31/12/2010       N




                                                                        Page 29 of 148                                        Date: 12/20/2011 Time: 4:04 PM
Offis 3                                                              Offshore Funds - Web Update List                                  HMRC Offshore Funds Team




          Ref     Fund Name                                                       Cert From      Cert To     Equalisation   SEDOL ISIN Ref
          D0010   Diversified Portfolios Fund Ltd                                  26/06/2000     31/03/2004        Y
          D0020   Daehan Asia Trust                                                28/06/1990     30/06/2000       N
          D0025   Daehan Blue-Chip Index Trust                                     07/09/1993     30/06/2000       N
          D0030   Daehan Korea Trust                                               22/05/1990     30/06/2000       N
          D0035   Daehan Selective Equity Trust                                    16/05/1994     31/03/2000       N
          D0101   Dejima Fund Ltd                                                  16/12/1997     27/03/2009       N
          D0120   Deutsche Global Spectrum Funds Plc
                      001 Euro Equity Fund Class C                                  01/06/2001    31/07/2006       Y
                      002 Euro Equity Fund Class D                                  01/06/2001    31/07/2006       Y
                      003 North America Fund Class C                                01/06/2001    31/07/2006       Y
                      004 North America Fund Class D                                01/06/2001    31/07/2006       Y
                      005 Japan Fund Class C                                        01/06/2001    31/07/2006       Y
                      006 Euro Bond Fund Class A                                    01/06/2001    31/07/2006       Y
                      007 Euro Bond Fund Class C                                    01/06/2001    31/07/2006       Y
                      008 Euro Reserve Fund Class C                                 01/06/2001    31/07/2006       Y
                      009 Global Equity (Ex Euro) Class C                           01/06/2001    31/07/2005       Y
                      010 Global Emerging Markets Class C                           01/06/2001    31/07/2006       Y
                      011 American Micro Cap Class C                                01/06/2001    31/07/2006       Y
                      012 American Micro Cap Class D                                01/06/2001    31/07/2006       Y
                      013 Global Equity (Ex-UK) Fund Class E                        01/06/2001    31/07/2006       Y
                      014 Global Equity (Ex-UK) Fund Class D                        01/06/2001    31/07/2006       Y
                      015 Japan Enterprise Fund Class A                             01/06/2001    31/07/2006       Y
                      016 Japan Enterprise Fund Class B                             01/06/2001    31/07/2006       Y
                      017 Japan Enterprise Fund Class C                             01/06/2001    31/07/2006       Y
                      018 Japan Enterprise Fund Class D                             01/06/2001    31/07/2006       Y
                      019 Japan Enterprise Fund Class E                             01/06/2001    31/07/2006       Y
                      020 Global Equity Fund Class A                                01/06/2001    31/07/2006       Y
                      021 Global Equity Fund Class C                                01/06/2001    31/07/2006       Y
                      022 Global Equity Fund Class D                                01/06/2001    31/07/2006       Y
                      023 Global Equity Fund Class E                                01/06/2001    31/07/2006       Y
                      024 World Bonds Fund Class A                                  01/06/2001    31/07/2006       Y
                      025 World Bonds Fund Class C                                  01/06/2001    31/07/2006       Y
                      026 World Bonds fund Class D                                  01/06/2001    31/07/2006       Y
                      027 Japan Select Equity Fund Class C                          01/06/2001    31/07/2006       Y
                      028 Japan Select Equity Fund Class D                          01/06/2001    31/07/2006       Y
                      029 Japan Select Equity Fund Class E                          01/06/2001    31/07/2006       Y
                      030 Global Select Equity Class A                              01/06/2001    31/07/2006       Y
                      031 Global Select Equity Class B                              01/06/2001    31/07/2006       Y
                      032 Global Select Equity Class C                              01/06/2001    31/07/2006       Y
                      033 Global Select Eqiuty Class D                              01/06/2001    31/07/2006       Y
                      034 UK Bonds Plus Fund                                        01/06/2001    31/07/2005       Y
                      035 Asian Enterprise Class A                                  01/06/2001    31/07/2006       Y
                      036 Asian enterprise Class B                                  01/06/2001    31/07/2006       Y
                      037 Asian Enterprise Class C                                  01/06/2001    31/07/2006       Y
                      038 Global High Yield Bond Fund Class E                       01/06/2001    31/07/2006       Y
                      039 Global High Yield Bond Fund Class F                       01/06/2001    31/07/2006       Y
                      040 Global High Yield Bond Fund Class G                       01/06/2001    31/07/2006       Y
                      041 Global Aggregate bond Fund Class A                        01/06/2001    31/07/2006       Y
                      042 Global Aggregate Bond Fund Class C                        01/06/2001    31/07/2006       Y
                      043 Global Aggregate Bond Fund Class F                        01/06/2001    31/07/2006       Y
                      044 Euro Corporate Bond Fund Class A                          01/06/2001    31/07/2006       Y
                      045 Euro Corporate Bond Fund Class E                          01/06/2001    31/07/2006       Y
                      046 (EX-UK) Real Estate Securities Class A                    01/06/2001    31/07/2006       Y
                      047 (EX-UK) Real Estate Securities Class C                    01/06/2001    31/07/2006       Y
                      048 UK Real Estate Securities Class A                         01/06/2001    31/07/2006       Y
                      049 UK Real Estate Securities Class C                         01/06/2001    31/07/2006       Y
          D0121   Deutsche Global Liquidity Series Plc
                      001 Managed Euro Fund - Securities Lending                    18/07/2000    30/06/2010       N
                      002 Managed Euro Fund - Advisory                              18/07/2000    30/06/2010       N
                      003 Managed Euro Fund - Investor                              18/07/2000    30/06/2010       N
                      004 Managed Dollar Fund - Securities Lending                  18/07/2000    30/06/2010       N
                      005 Managed Dollar Fund - Advisory                            18/07/2000    30/06/2010       N
                      006 Managed Dollar Fund - Investor                            18/07/2000    30/06/2010       N
                      007 Managed Sterling Fund - Advisory                          18/07/2000    30/06/2010       N
                      008 Managed Sterling Fund - Institutional                     18/07/2000    30/06/2010       N
                      009 Managed Sterling Fund - Investor                          18/07/2000    30/06/2010       N
                      010 Managed Euro Fund - Institutional                         18/07/2000    30/06/2010       N
                      011 Managed Dollar Fund - Institutional                       18/07/2000    30/06/2010       N
          D0125   Deutsche UK Office Property Fund                                  26/03/2001    25/03/2005       N
          D0126   Deutsche UK Retail Property Fund                                  26/03/2001    25/03/2005       N
          D0127   Deutsche UK Industrial Property Fund                              26/03/2001    25/03/2005       N
          D0128   Deutsche Fund Plc
                      001 Sterling Bond Fund Class A                                29/10/1991    31/12/2004       Y
                      002 Sterling Bond Fund Class B                                29/10/1991    31/12/2005       N
                      003 Sterling Bond Fund Class D                                29/10/1991    31/12/2005       N
                      004 Sterling Bond Fund Class G                                29/10/1991    31/12/2005       N
                      005 Sterling Bond Fund Class F                                29/10/1991    31/12/2005       N
                      006 Index Linked Bond Fund Class A                            29/10/1991    31/12/2004       N
                      007 Index Linked Bond Fund Class B                            29/10/1991    31/12/2005       N
                      008 Index Linked Bond Fund Class D                            29/10/1991    31/12/2005       N
                      009 Index Linked Bond Fund Class F                            29/10/1991    31/12/2005       N
                      010 Index Linked Bond Fund Class G                            29/10/1991    31/12/2005       N
                      011 International Bond Fund Class A                           29/10/1991    31/12/2003       N
                      012 International Bond Fund Class B                           29/10/1991    31/12/2003       N
                      013 International Bond Fund Class F                           29/10/1991    31/12/2003       N




                                                                             Page 30 of 148                                         Date: 12/20/2011 Time: 4:04 PM
Offis 3                                                                  Offshore Funds - Web Update List                                   HMRC Offshore Funds Team




          Ref     Fund Name                                                             Cert From     Cert To     Equalisation   SEDOL ISIN Ref
                        014 Long Dated Sterling Bond Fund Class A                        29/10/1991    31/12/2004       N
                        015 Long Dated Sterling Bond Fund Class B                        29/10/1991    31/12/2005       N
                        016 Long Dated Sterling Bond Fund Class D                        29/10/1991    31/12/2005       N
                        017 Long Dated Sterling Bond Fund Class F                        29/10/1991    31/12/2005       N
                        018 Long Dated Sterling Bond Fund Class G                        29/10/1991    31/12/2005       N
                        019 Sterling Aggregate Bond Fund Class A                         29/10/1991    31/12/2004       N
                        020 Sterling Aggregate Bond Fund Class B                         29/10/1991    31/12/2005       N
                        021 Sterling Aggregate Bond Fund Class D                         29/10/1991    31/12/2005       N
                        022 Sterling Aggregate Bond Fund Class F                         29/10/1991    31/12/2005       N
                        023 Sterling Aggregate Bond Fund Class G                         29/10/1991    31/12/2005       N
                        024 Long Dated Sterling Aggregate Bond Fund Class A              29/10/1991    31/12/2004       N
                        025 Long Dated Sterling Aggregate Bond Fund Class B              29/10/1991    31/12/2005       N
                        026 Long Dated Sterling Aggregate Bond Fund Class D              29/10/1991    31/12/2005       N
                        027 Long Dated Sterling Aggregate Bond Fund Class F              29/10/1991    31/12/2005       N
                        028 Long Dated Sterling Aggregate Bond Fund Class G              29/10/1991    31/12/2005       N
          D0129   Deutsche Fixed Income Funds Plc
                        001 Emerging Markets Fixed Income                                01/12/2002    30/11/2004       Y
                        002 Cash Plus                                                    01/12/2002    30/11/2004       N
                        003 Sterling Credit                                              01/12/2002    30/11/2004       N
                        004 Long Dated Stirling Credit                                   01/12/2002    30/11/2004       N
          D0130   Deutsche UK Managed Property Fund                                      26/03/2001    25/03/2005       N
          D0131   Deutsche Global Select Funds Plc
                        001 Deutsche Global Select Funds Plc - Share Class A             01/04/2001    31/03/2005       Y
                        002 Deutsche Global Select Funds Plc - Share Class B             01/04/2001    31/03/2005       Y
                        003 Deutsche Global Select Funds Plc - Share Class C             01/04/2001    31/03/2005       Y
          D0132   Deutsche International Funds Plc
                        001 Deutsche International Funds Plc Class A                     29/10/1991    31/01/2005       Y
          D0133   Deutsche Cash and Money Market Fund Plc
                        001 Deutsche Cash and Money Market Fund Plc Class A              20/06/1996    31/05/2005       N
                        002 Deutsche Cash and Money Market Fund Plc Class F              20/06/1996    31/05/2005       N
          D0134   Deutsche Profunds Plc
                        001 Japan Fund - Share Class A                                   01/11/1993    31/10/2003       N
                        002 Japan Fund - Share Class B                                   01/11/1993    31/10/2003       N
                        003 Japan Fund - Share Class F                                   01/11/1993    31/10/2003       N
                        004 North American Fund - Share Class A                          01/11/1993    31/10/2003       N
                        005 North American Fund - Share Class B                          01/11/1993    31/10/2003       N
                        006 North American Fund - Share Class F                          01/11/1993    31/10/2003       N
                        007 European Fund - Share Class A                                01/11/1993    31/10/2003       N
                        008 European Fund - Share Class B                                01/11/1993    31/10/2003       N
                        009 European Fund - Share Class F                                01/11/1993    31/10/2003       N
                        010 Pacific Fund - Share Class A                                 01/11/1993    31/10/2003       N
                        011 Pacific Fund - Share Class B                                 01/11/1993    31/10/2003       N
                        012 Pacific Fund - Share Class F                                 01/11/1993    31/10/2003       N
          D0220   Dresdner Private Banking Strategic Investment Fund Ltd                 30/06/1990    30/05/2003       N
          D0241   The Diversified Trust (Caymans)
                        001 The Diversified Trust (Caymans)Global Series ll              01/04/1999    31/03/2003       N
                        002 The Diversified Trust (Caymans) Global Series lll            01/04/1999    31/03/2003       N
                        003 The Divesified Trust (Caymans) Global Series IV              04/04/1999    31/03/2003       N
          D0245   Dresdner Global Distributor Fund SICAV                                 20/08/1999    30/09/2003       N
          D0340   DBLA Dresdner RCM Latin American Selections Fund Plc                   26/04/1994    30/04/2001       N
          D0380   dit-RCM Asian Selections Fund Plc
                        001 China - A USD shares                                         12/05/1993    30/04/2006       Y
                        002 China - A EUR shares                                         12/05/1993    30/04/2006       Y
                        003 Indonesia - A USD shares                                     12/05/1993    30/04/2006       Y
                        004 Indonesia - A EUR shares                                     15/05/1993    30/04/2006       Y
                        005 Korea - A USD shares                                         12/05/2993    30/04/2006       Y
                        006 Korea - A EUR shares                                         12/05/1993    30/04/2006       Y
                        007 Thailand - A USD shares                                      12/05/1993    30/04/2006       Y
                        008 Thailand - A EUR shares                                      12/05/1993    30/04/2006       Y
          D0578   Dresdner RCM India Fund Plc                                            01/01/2002    31/12/2002       N
          D0579   Dresdner RCM Oriental Income Fund Ltd
                        001 Capital Shares                                               11/11/1985    12/12/2005       N
                        002 Institutional Shares                                         11/11/1985    12/12/2005       N
                        003 Retail Shares                                                11/11/1985    12/12/2005       N
          D0581   Dresdner RCM Little Dragons Fund Ltd                                   08/02/1988    12/12/2005       N
          D0582   Dresdner RCM Tiger Fund Ltd                                            20/05/1996    12/12/2005       N
          D0583   Dresdner RCM New Tiger Selections Fund Ltd
                        001 China                                                        31/03/1990    12/12/2005       N
                        002 Hong Kong                                                    31/03/1990    12/12/2005       N
                        003 Indonesia                                                    31/03/1990    12/12/2005       N
                        004 Japan                                                        31/03/1990    12/12/2005       N
                        005 Korea                                                        31/03/1990    12/12/2005       N
                        006 Malaysia                                                     31/03/2006    12/12/2005       N
                        007 Philippines                                                  31/03/1990    12/12/2005       N
                        008 Singapore                                                    31/03/1990    12/12/2005       N
                        009 Thailand                                                     31/03/1990    12/12/2005       N
                        010 US $ Liquidity                                               31/03/1990    12/12/2005       N
          D0585   Dresdner RCM Taiwan Fund Ltd                                           28/06/1991    31/01/2005       N
          D0586   Deutsche Fixed Income Funds Plc                                        01/12/1999    30/11/2001       N
          D0587   Dresdner RCM India Fund Plc                                            15/01/1996    31/12/2000       N
          D0588   dit - Global Opportunities Fund
                        001 dit Emerging Markets Bond Fund - class A EUR (prev a units)  01/01/2004    31/12/2005       N
                        002 dit Emerging Markets Bond Fund - class I EUR (prev D units)  01/01/2004    31/12/2005       N
          D0589   Diversified Portfolios
                        001 Diversified Portfolios - A Fund                              26/06/2000    31/03/2011       Y




                                                                                 Page 31 of 148                                          Date: 12/20/2011 Time: 4:04 PM
Offis 3                                                                  Offshore Funds - Web Update List                                    HMRC Offshore Funds Team




          Ref     Fund Name                                                              Cert From     Cert To     Equalisation   SEDOL ISIN Ref
                       002 Diversified Portfolios - Alta Emerging Markets Fund            26/06/2000    31/03/2008        Y
                       003 Diversified Portfolios - Alta UK Fund.                         26/06/2000    31/03/2011        Y
                       004 Diversified Portfolios - BFT Fund                              26/06/2000    31/08/2004        Y
                       005 Diversified Portfolios - BI Investment Fund                    26/06/2000    31/03/2011        Y
                       006 Diversified Portfolios - Courtauld Family Fund                 26/06/2000    31/03/2011        Y
                       007 Diversified Portfolios - Dumworth Fund                         26/06/2000    31/03/2009        Y
                       008 Diversified Portfolios - Eccleston Global Fund                 26/06/2000    31/03/2011        Y
                       009 Diversified Portfolios - Eccleston Special Situations Fund     26/06/2000    31/03/2011        Y
                       010 Diversified Portfolios - Felix Fund                            26/06/2000    31/03/2011        Y
                       011 Diversified Portfolios - Futura Fund                           26/06/2000    31/03/2010        Y
                       012 Diversified Portfolios - Galitzine Fund                        26/06/2000    31/03/2011        Y
                       013 Diversified Portfolios - Gallant Fund                          15/09/2004    31/03/2006        Y
                       014 Diversified Portfolios - Hamilton Fund                         26/06/2000    31/03/2011        Y
                       015 Diversified Portfolios - K M Fund                              26/06/2000    31/03/2011        Y
                       016 Diversified Portfolios - K R Fund                              26/06/2000    31/03/2009        Y
                       017 Diversified Portfolios - M Fund                                26/06/2000    31/03/2011        Y
                       018 Diversified Portfolios - Manahan Fund                          24/05/2004    31/03/2009        Y
                       019 Diversified Portfolios - Marchant Family Fund                  26/06/2000    31/03/2011        Y
                       020 Diversified Portfolios - Moore Family Fund                     26/06/2000    30/03/2005        Y
                       021 Diversified Portfolios - Mountain Fund                         26/06/2000    31/03/2011        Y
                       022 Diversified Portfolios - Parkhead Fund                         26/06/2000    31/03/2011        Y
                       023 Diversified Portfolios - PSC Fund                              14/05/2004    31/03/2011        Y
                       024 Diversified Portfolios - RBSI DP Fund                          26/06/2000    31/03/2011        Y
                       025 Diversified Portfolios - Sand Aire Gen Fund                    26/06/2000    31/03/2011        Y
                       026 Diversified Portfolios - SL Fund                               26/06/2000    31/03/2010        Y
                       027 Diversified Portfolios - Stanwich Fund                         26/06/2000    31/03/2010        Y
                       028 Diversified Portfolios - TCA Fund                              26/06/2000    31/03/2011        Y
                       029 Diversified Portfolios - Valentine Fund                        26/06/2000    25/06/2004        Y
                       030 Diversified Portfolios - Wilson Bermuda Trust Fund             26/06/2000    19/04/2005        Y
                       031 Diversified Portfolios - Wintersett Fund                       06/05/2004    31/03/2010        Y
                       032 Diversified Portfolios - WRGC Fund                             26/06/2000    31/03/2009        Y
                       033 Diversified Portfolios - Franklin Fund                         20/03/2006    31/03/2010        Y
                       034 Diversified Portfolios - G R Fund                              24/11/2005    31/03/2010        Y
                       035 Diversified Portfolios - L Fund                                20/06/2005    31/03/2011        Y
                       036 Diversified Portfolios - W8143 Fund                            16/03/2006    31/03/2011        Y
                       037 Diversified Portfolios - D Fund                                01/05/2007    31/03/2010        Y
                       038 Diversified Portfolios - Delisle Fund                          01/05/2007    31/03/2011        Y
                       039 Diversified Portfolios - Eccleston Emerging Markets Fund       01/04/2008    31/03/2011        Y
                       041 Diversified Portfolios - JR Lane 1997 Discretionary Trust Fund 01/10/2007    31/03/2011       N
                       042 Diversified Portfolios - Sunoak Fund                           01/04/2008    31/03/2011        Y
                       043 Diversified Portfolios - Cecil Fund                            01/04/2008    31/03/2011        Y
                       044 Diversified Portfolios - Lucey Fund                            01/07/2009    31/03/2011        Y
                       045 Diversified Portfolios - JRL Investments Fund                  22/10/2009    31/03/2011        Y
                       046 Diversified Portfolios - Brown & Calver Fund                   01/10/2009    31/03/2011        Y
                       047 Diversified Portfolios - Caithness Fund                        19/11/2009    31/03/2010        Y
                       049 Diversified Portfolios - Tiernan Fund                          01/04/2009    31/03/2011       N
          D0591   Deutsche Bank (PAM) Sicav
                       001 GIM Global Fixed Income (GBP) Class I share                    01/10/2004    30/09/2010       N
                       002 GIM Global Short-term Bond (GBP) Class I share                 01/10/2004    30/09/2010       N
                       003 GIM US Equity Portfolio Class I share                          01/10/2004    30/09/2008       N
                       004 GIM UK Equity Portfolio Class I share                          01/10/2004    10/09/2008       N
                       005 GIM Continental Europe Equity Portfolio Class I shares         01/10/2004    10/09/2008       N
                       006 GIM Global Equity ex UK Portfolio USD Class C Shares           01/10/2005    30/09/2010       N
                       007 GIM Global Equity ex UK Portfolio GBP Class C Shares           01/10/2005    30/09/2010       N
          D0592   Dimensional Funds Plc
                       001 European Small Companies Fund - Sterling Class C               07/04/2004    30/11/2009       Y
                       002 European Small Companies Fund - Sterling Class D               07/04/2005    30/11/2009       Y
                       003 U.S. Small Companies Fund - Sterling Class C                   07/04/2005    30/11/2009       Y
                       004 U.S. Small Companies Fund - Sterling Class D                   07/04/2005    30/11/2009       Y
                       005 Pacific Basin Small Companies Fund - Sterling Class C          07/04/2005    30/11/2009       Y
                       006 Pacific Basin Small Companies Fund - Sterling Class D          07/04/2005    30/11/2009       Y
                       007 Emerging Markets Value Fund - Share Class C                    01/12/2005    30/11/2009       Y
                       008 Emerging Markets Value Fund - Share Class D                    01/12/2005    30/11/2009       Y
                       009 Sterling Ultra Short Fixed Income Fund GBP - Share Class C     01/12/2008    30/11/2009       Y
                       010 Sterling Ultra Short Fixed Income Fund GBP - Share Class D     01/12/2008    30/11/2009       Y
          D0593   Dynamic Assets Managed Fund
                       001 The Dynamic Growth Fund                                        23/12/2004    31/12/2009       Y
                       002 The Dynamic Conservative Growth Fund                           09/02/2005    31/12/2009       Y
                       003 The Dynamic Balanced Income & Growth Fund                      07/02/2005    31/12/2009       Y
                       004 The Select Cautious Return Fund                                01/01/2006    31/12/2009       Y
                       005 The Select Equity Income Fund                                  01/01/2006    31/12/2009       Y
                       006 The Select Global Equity Fund                                  01/01/2006    31/12/2009       Y
          D0594   Diversified Residential Opportunities Fund Limited                      11/03/2005    31/03/2011       N
          D0595   Digital Funds SICAV
                       001 Digital Fund Stars Europe - Class ACC                          01/10/2004    30/09/2008       Y        LU0090784017
                       002 Digital Fund Stars Europe - Class GBP                          01/10/2004    30/09/2009       Y        LU0259627379
                       003 Digital Fund Stars US - Class ACC                              01/10/2004    30/09/2008       Y        LU01831485518
                       004 Digital Fund Stars US - Class GBP                              01/10/2004    30/09/2009       Y        LU0259628005
                       005 Digital Fund Europe - Class A                                  01/10/2004    30/09/2006       Y        LU0205725236
                       006 Digital Fund Europe - Class GBP                                01/10/2004    30/09/2008       N        LU0259628187
                       007 Digital Fund Stars Europe Ex-UK - Class ACC                    01/10/2005    30/09/2008       N        LU0259626645
                       008 Digital Fund Stars Europe Ex-UK - Class GBP                    01/10/2005    30/09/2009       Y        LU0259626645
                       009 Digital Fund Stars Europe - D2 (GBP)                           01/10/2009    30/09/2010       Y
                       010 Digital Fund Stars US - D2 (GBP)                               01/10/2009    30/09/2010       N
                       011 Digital Fund Stars Europe ex-UK - D1 (GBP)                     01/10/2009    30/09/2010       N




                                                                                  Page 32 of 148                                          Date: 12/20/2011 Time: 4:04 PM
Offis 3                                                          Offshore Funds - Web Update List                                  HMRC Offshore Funds Team




          Ref   Fund Name                                                    Cert From     Cert To       Equalisation   SEDOL ISIN Ref
          D0596 Dawney Day Quantum Investments Plc
                     001 UK Absolute Income Fund                              01/11/2005    30/09/2007         N
                     002 Commodity Index Fund - A Class                       01/11/2005    30/09/2007         N
                     003 Commodity Index Fund - B Class                       01/11/2005    30/09/2007         N
          D0597 Depford Unit Trust                                            13/03/2006    31/12/2008         N
          D0598 DWS Islamic Funds PLC                                         27/07/2006    31/12/2006         N
          D0599 The Designer Retail Outlet Centre Unit Trust                  21/03/2006    31/12/2010         N
          D0600 The Designer Retail Outlet Centre York Unit Trust             02/12/2005    31/12/2010         N
          D0601 The Designer Retail Outlet Centre Mansfield Unit Trust        01/12/2005    31/12/2010         N
          D0602 The Designer Retail Outlet Centre Livingston Unit Trust       02/12/2005    31/12/2010         N
          D0603 DEXIA Quant
                     001 Dexia Equities USA - Classique D Share               01/04/2006    31/12/2008         N
                     002 Dexia Equities Europe - Classique D Share            01/04/2006    31/12/2007         N
                     003 Dexia Equities World - Classique D Share             01/04/2007    31/12/2007         N
                     004 Dexia Equities EMU - Classique D Share               01/04/2007    31/12/2008         N
          D0604 DWS Invest Sicav
                     001 German Equities - Share Class DS1                    01/01/2007    31/12/2009         Y        LU0333023710
                     002 Global Agribusiness -Share Class DS1                 01/01/2007    31/12/2009         Y        LU0329762636
                     003 Climate Change - Share Class DS1                     01/01/2007    31/12/2009         Y        LO0329762479
                     004 Chinese Equities - Share Class DS1                   01/01/2007    31/12/2009         Y        LU0333022746
                     005 Global Agribusiness -Share Class DS5                 01/01/2009    31/12/2009         N
                     006 Emerging Infrastructure - Share Class DS1            01/01/2009    31/12/2009         N
                     007 BRIC Plus - Share Class DS1                          01/01/2009    31/12/2009         N
                     008 Invest Africa - Share Class DS1                      01/01/2009    31/12/2009         N
                     009 Top 50 Asia -Share Class DS1                         01/01/2009    31/12/2009         N
                     010 New Resources - Share Class DS1                      01/01/2009    31/12/2009         N
                     011 Convertibles - Share Class DS1                       01/01/2009    31/12/2009         N
                     012 Alpha Opportunities - Share Class DS1H               01/01/2009    31/12/2009         N
                     013 Alpha Strategy - Share Class DS1H                    01/01/2009    31/12/2009         N
                     014 Diversified FI Strategy -Share Class D5H             01/01/2009    31/12/2009         N
          D0605 Dimensional Funds II Plc ("the Fund")
                     001 Emerging Markets Targeted Value Fund; Share Class D  05/12/2006    30/11/2009         Y
                     002 Emerging Markets Targeted Value Fund; Share Class C  09/07/2008    30/11/2009         Y
                     003 Global Core Equity Fund USD - Share Class D          03/09/2008    30/11/2009         Y
                     004 Global Core Equity Fund USD - Share Class C          03/09/2008    30/11/2009         Y
                     005 Global Targeted Value Fund USD - Share Class D       18/03/2008    30/11/2009         Y
                     006 Global Targeted Value Fund USD - Share Class C       05/09/2008    30/11/2009         Y
                     007 Pacific Basin Value Fund USD - Share Class D         26/11/2008    30/11/2009         Y
                     008 European Value Fund USD - Share Class D              20/05/2008    30/11/2009         Y
                     009 Pacific Basin Value Fund USD - Share Class C         01/12/2008    30/11/2009         Y
                     010 European Value Fund USD - Share Class C              01/12/2008    30/11/2009         Y
          D0606 DV Global Fund Ltd
                     001 DV Global Fund Ltd US Dollar Share Class             02/02/2006    01/02/2007         N
          D0607 db x-trackers
                     001 MSCI WORLD TRN INDEX ETF - Share Class 1C            19/12/2006    31/12/2010         N        LU0274208692
                     002 MSCI EUROPE TRN INDEX ETF - Share Class 1C           10/01/2007    31/12/2010         N        LU0274209237
                     003 MSCI JAPAN TRN INDEX ETF - Share Class 1C            09/01/2007    31/12/2010         N        LU0274209740
                     004 MSCI USA TRN INDEX ETF - Share Class 1C              08/01/2007    31/12/2010         N        LU0274210672
                     005 EURO STOXX 50 ETF - Share Class 1D                   04/01/2007    31/12/2010         N        LU0274211217
                     006 DAX ETF - Share Class 1C                             10/01/2007    31/12/2010         N        LU0274211480
                     007 FTSE MIB INDEX ETF - Share Class 1D                  04/01/2007    31/12/2010         N        LU0274212538
                     008 SMI ETF - Share Class 1D                             22/01/2007    31/12/2010         N        LU0274221281
                     009 FTSE 100 ETF - Share Class 1D                        05/06/2007    31/12/2010         N        LU0292097234
                     010 FTSE 250 ETF - Share Class 1D                        15/06/2007    31/12/2010         N        LU0292097317
                     011 FTSE ALL SHARE ETF - Share Class 1D                  15/06/2007    31/12/2010         N        LU0292097747
                     012 MSCI EMERGING MARKETS TRN INDEX ETF - Share Class 1C 22/06/2007    31/12/2010         N        LU0292107645
                     013 MSCI EM ASIA TRN INDEX ETF - Share Class 1C          21/06/2007    31/12/2010         N        LU0292107991
                     014 MSCI EM LATAM TRN INDEX ETF - Share Class 1C         22/06/2007    31/12/2010         N        LU0292108619
                     015 MSCI EM EMEA TRN INDEX ETF - Share Class 1C          19/06/2007    31/12/2010         N        LU0292109005
                     016 MSCI TAIWAN TRN INDEX ETF - Share Class 1C           19/06/2007    31/12/2010         N        LU0292109187
                     017 MSCI BRAZIL TRN INDEX ETF - Share Class 1C           22/06/2007    31/12/2010         N        LU0292109344
                     018 S&P CNX NIFTY ETF - Share Class 1C                   22/06/2007    31/12/2010         N        LU0292109005
                     019 MSCI KOREA TRN INDEX ETF - Share Class 1C            05/07/2007    31/12/2010         N        LU0292109187
                     020 FTSE CHINA 25 ETF - Share Class 1C                   19/06/2007    31/12/2010         N         LU292109344
                     021 EURO STOXX SELECT DIVIDEND 30 ETF - Share Class 1D   01/06/2007    31/12/2010         N        LU0292109690
                     022 STOXX GLOBAL SELECT DIVIDEND 100 ETF - Share Class 1D01/06/2007    31/12/2010         N        LU0292100046
                     023 STOXX 600 BASIC RESOURCES ETF - Share Class 1C       26/06/2007    31/12/2010         N        LU0292109856
                     024 STOXX 600 OIL & GAS ETF - Share Class 1C             26/06/2007    31/12/2010         N         LU292095535
                     025 STOXX 600 HEALTH CARE ETF - Share Class 1C           26/06/2007    31/12/2010         N        LU0292096186
                     026 STOXX 600 BANKS ETF - Share Class 1C                 26/06/2007    31/12/2010         N        LU0292100806
                     027 STOXX 600 TELECOMMUNICATIONS ETF - Share Class 1C 29/06/2007       31/12/2010         N        LU0292101796
                     028 STOXX 600 TECHNOLOGY ETF - Share Class 1C            29/06/2007    31/12/2010         N        LU0292103222
                     029 STOXX 600 UTILITIES ETF - Share Class 1C             03/07/2007    31/12/2010         N        LU0292103651
                     030 STOXX 600 INSURANCE ETF - Share Class 1C             03/07/2007    31/12/2010         N        LU0292104030
                     031 STOXX 600 FOOD & BEVERAGE ETF - Share Class 1C       03/07/2007    31/12/2010         N        LU0292104469
                     032 STOXX 600 INDUSTRIAL GOODS ETF - Share Class 1C      03/07/2007    31/12/2010         N        LU0292104899
                     033 SHORTDAX Daily ETF - Share Class 1C                  05/06/2007    31/12/2010         N        LU0292105193
                     034 EURO STOXX 50 SHORT Daily ETF - Share Class 1C       05/06/2007    31/12/2010         N        LU0292105359
                     035 MSCI RUSSIA 25% CAPPED INDEX ETF - Share Class 1C    07/12/2007    31/12/2007         N        LU0292106084
                     036 DBLCI - OY BALANCED ETF - Share Class 1C             29/06/2007    31/12/2010         N        LU0292106167
                     037 EURO STOXX 50 ETF - Share Class 1C                   29/08/2008    31/12/2010         N
                     038 CURRENCY VALUATION ETF - Class 1C (EUR)              25/01/2008    31/12/2010         N
                     039 CURRENCY MOMENTUM ETF - Class 1C (EUR)               25/01/2008    31/12/2010         N
                     040 CURRENCY CARRY ETF - Class 1C (EUR)                  25/01/2008    31/12/2010         N
                     041 CURRENCY RETURNS ETF - Class 1C (EUR)                17/01/2008    31/12/2010         N




                                                                         Page 33 of 148                                         Date: 12/20/2011 Time: 4:04 PM
Offis 3                                                             Offshore Funds - Web Update List                                HMRC Offshore Funds Team




          Ref   Fund Name                                                         Cert From Cert To       Equalisation   SEDOL ISIN Ref
                   042 SLI ETF - Class 1D (CHF)                                     25/01/2008 31/12/2010       N
                   043 FTSE 100 SHORT Daily ETF - Class 1C (GBP)                    02/06/2008 31/12/2010       N
                   044 S&P 500 Inverse Daily ETF - Class 1C (USD)                   15/01/2008 31/12/2010       N
                   045 Portfolio Total Return Index ETF - Class 1C (EUR)            10/11/2008 31/12/2010       N
                   046 MSCI RUSSIA CAPPED INDEX ETF - Class 1D (USD)                01/01/2008 31/12/2010       N
                   047 FTSE VIETNAM ETF - Class 1C (USD)                            15/01/2008 31/12/2010       N
                   048 STOXX 600 BANKS SHORT DAILY ETF - Share Class 1C (EUR)01/01/2008 31/12/2010              N
                   049 STOXX 600 HEALTH CARE SHORT DAILY ETF - Share Class 1C (EUR) 04/02/2008 31/12/2010       N
                   050 STOXX 600 OIL & GAS SHORT DAILY ETF - Share Class 1C(EUR)    04/02/2008 31/12/2010       N
                   051 STOXX 600 TECHNOLOGY SHORT DAILY ETF - Share Class 1C (EUR)  04/02/2008 31/12/2010       N
                                                                                    04/02/2008 31/12/2010
                   052 STOXX 600 TELECOMMUNICATIONS SHORT DAILY ETF - Share Class 1C (EUR)                      N
                   053 LPX MM PRIVATE EQUITY ETF - Class 1C (EUR)                   17/01/2008 31/12/2010       N
                   054 S&P/ASX 200 ETF - Class 1C (AUD)                             17/01/2008 31/12/2010       N
                   055 S&P EUROPE 350 SHARIAH ETF - Class 1C (EUR)                  08/07/2008 31/12/2010       N
                   056 S&P JAPAN 500 SHARIAH ETF - Class 1C (USD)                   08/07/2008 31/12/2010       N
                   057 S&P 500 SHARIAH ETF - Class 1C (USD)                         08/07/2008 31/12/2010       N
                   058 DJ ISLAMIC MARKET TITANS 100 -Class 1C (USD)                 08/07/2008 31/12/2010       N
                   059 S&P GLOBAL INFRASTRUCTURE ETF - Class 1C (USD)               15/01/2008 31/12/2010       N
                   060 FTSE ALL-WORLD EX UK ETF - Class 1C (GBP)                    15/01/2008 31/12/2010       N
                   061 CAC 40 ETF - Class 1D (EUR)                                  10/07/2008 31/12/2010       N
                   062 CAC 40 SHORT DAILYETF - Class 1C (EUR)                       10/07/2008 31/12/2010       N
                   063 MSCI EUROPE MID CAP TRN INDEX ETF - Class 1C (USD)           10/01/2007 31/12/2010       N
                   064 MSCI EUROPE SMALL CAP TRN INDEX ETF - Class 1C (USD) 17/01/2008 31/12/2010               N
                   065 S&P SELECT FRONTIER ETF - Class 1C (USD)                     15/01/2008 31/12/2010       N
                   066 MSCI World TRN Index ETF - Share Class 2C                    01/01/2009 31/12/2010       N
                   067 MSCI Emerging Markets TRN Index ETF - Share Class 2C         01/01/2009 31/12/2010       N
                   068 MSCI EM Asia TRN Index ETF - Share Class 2C                  01/02/2009 31/12/2010       N
                   069 MSCI Brazil TRN Index ETF - Share Class 2C                   01/01/2009 31/12/2010       N
                   070 MSCI Russia Capped Index ETF - Class 2D (USD)                01/01/2009 31/12/2010       N
                   071 Russell 2000 ETF - Share Class 1C                            01/01/2009 31/12/2009       N
                   072 MSCI AC Asia Ex Japan TRN Index ETF - Share Class 1C         01/01/2009 31/12/2010       N
                   073 MSCI AC Pacific Ex Japan TRN Index ETF - Share Class 1C      01/01/2009 31/12/2010       N
                   074 MSCI AC Pacific Ex Japan TRN Index ETF - Share Class 2C      01/01/2009 31/12/2010       N
                   075 STOXX 600 ETF - Share Class 1C                               01/01/2009 31/12/2010       N
                   076 HSI Short Daily Index ETF - Share Class 2C                   01/01/2009 31/12/2010       N
                   077 STOXX 600 Basic Resources Short daily ETF - Share Class 1C 01/01/2009 31/12/2010         N
                   078 STOXX 600 Industrial Goods Short daily ETF - Share Class 1C 01/01/2009 31/12/2010        N
                   079 STOXX 600 Insurance Short daily ETF - Share Class 1C         01/01/2009 31/12/2010       N
                   080 STOXX 600 Utilities Short daily ETF - Share Class 1C         01/01/2009 31/12/2010       N
                   081 S & P US Carbon Efficient ETF - Share Class 1C               01/01/2009 31/12/2010       N
                   082 db Hedge Fund Index ETF - Share Class 2C                     01/01/2009 31/12/2010       N
                   083 db Hedge Fund Index ETF - Share Class 3C                     01/01/2009 31/12/2010       N
                   084 db Hedge Fund Index ETF - Share Class 1C                     01/01/2009 31/12/2010       N
                   085 db Hedge Fund Index ETF - Share Class 5C                     01/01/2009 31/12/2010       N
                                                                                    01/01/2009 31/12/2010
                   086 DB Commodity Booster Light Energy Benchmark ETF- Share Class 1C                          N
                   087 DB Commodity Booster - DJUBSCI ETF - Share Class 2C          01/01/2009 31/12/2010       N
                   088 MSCI Pan-Euro TRN Index ETF - Share Class 1C                 01/01/2009 31/12/2010       N
                   089 DB Commodity Booster - DJUBSCI ETF - Share Class 4C          01/01/2009 31/12/2010       N
                   090 CSI 300 Banks Index ETF - Share Class 1D                     01/01/2010 31/12/2010       N
                   091 CSI 300 Consumer Discretionary Index ETF - Share Class 1D    01/01/2010 31/12/2010       N
                   092 CSI 300 Energy Index ETF - Share Class 1D                    01/01/2010 31/12/2010       N
                   093 CSI 300 Financials Index ETF - Share Class 1D                01/01/2010 31/12/2010       N
                   094 CSI 300 Health Care Index ETF - Share Class 1D               01/01/2010 31/12/2010       N
                   095 CSI 300 Index ETF - Share Class 1D                           01/01/2010 31/12/2010       N
                   096 CSI 300 Index ETF - Share Class 2D                           01/01/2010 31/12/2010       N
                   097 CSI 300 Industrials Index ETF - Share Class 1D               01/01/2010 31/12/2010       N
                   098 CSI 300 Materials Index ETF - Share Class 1D                 01/01/2010 31/12/2010       N
                   099 CSI 300 Real Estate Index ETF - Share Class 1D               01/01/2010 31/12/2010       N
                   100 CSI 300 Transpotation Index ETF - Share Class 1D             01/01/2010 31/12/2010       N
                   101 CSI 300 Utilities Index ETF - Share Class 1D                 01/01/2010 31/12/2010       N
                   102 Currency Returns ETF - Share Class 2C                        01/01/2010 31/12/2010       N
                   103 Currency Returns ETF - Share Class 3C                       01//01/2010 31/12/2010       N
                   104 DB Commodity Booster - DJUBSCI ETF - Share Class 6C          01/01/2010 31/12/2010       N
                                                                                    01/01/2010 31/12/2010
                   105 DB Commodity Booster Light Energy Benchmark ETF- Share Class 4C                          N
                                                                                    01/01/2010 31/12/2010
                   106 DB Commodity Booster Light Energy Benchmark ETF- Share Class 6C                          N
                                                                                    01/01/2010 31/12/2010
                   107 DB Commodity Booster Light Energy Benchmark ETF- Share Class 7C                          N
                   108 DB Equity Strategies Hedge Fund Index ETF - Share Class 1C 01/01/2010 31/12/2010         N
                   109 DB Equity Strategies Hedge Fund Index ETF - Share Class 2C 01/01/2010 31/12/2010         N
                   110 db Hedge Fund Index ETF - Share Class 4C                     01/01/2010 31/12/2010       N
                   111 DBLCI - OY Balanced ETF - Share Class 2C                     01/01/2010 31/12/2010       N
                   112 DBLCI - OY Balanced ETF - Share Class 4C                     01/01/2010 31/12/2010       N
                   113 DBLCI - OY Balanced ETF - Share Class 6C                     01/01/2010 31/12/2010       N
                   114 Euro Stoxx 50 Double Short Daily ETF - Share Class 1C        01/01/2010 31/12/2010       N
                   115 Euro Stoxx 50 Leveraged Daily ETF - Share Class 1C           01/01/2010 31/12/2010       N
                   116 FTSE 100 Leveraged daily ETF - Share Class 1C                01/01/2010 31/12/2010       N
                                                                                    01/01/2010
                   117 FTSE EPRA/NAREIT Developed Europe Real Estate ETF - Share Class 1C 31/12/2010            N
                                                                                    0
                   118 FTSE EPRA/NAREIT Eurozone Real Estate ETF - Share Class 1C1/01/2010 31/12/2010           N
                   119 LevDAX Daily ETF - Share Class 1C                            01/01/2010 31/12/2010       N
                   120 MSCI Canada TRN Index ETF - Share Class 1C                   01/01/2010 31/12/2010       N
                   121 MSCI China TRN Index ETF - Share Class 1C                    01/01/2010 31/12/2010       N
                   122 MSCI Emerging Market Short Daily Index ETF - Share Class 1C 01/01/2010 31/12/2010        N
                   123 MSCI Europe Value TRN Index ETF - Share Class 1C             01/01/2010 31/12/2010       N
                   124 MSCI India TRN Index ETF - Share Class 1C                    01/01/2010 31/12/2010       N
                   125 MSCI Indonesia TRN Index ETF - Share Class 1C                01/01/2010 31/12/2010       N
                   126 MSCI Malaysia TRN Index ETF - Share Class 1C                 01/01/2010 31/12/2010       N




                                                                            Page 34 of 148                                       Date: 12/20/2011 Time: 4:04 PM
Offis 3                                                               Offshore Funds - Web Update List                                HMRC Offshore Funds Team




          Ref     Fund Name                                                         Cert From Cert To       Equalisation   SEDOL ISIN Ref
                      127 MSCI Mexico TRN Index ETF - Share Class 1C                  01/01/2010 31/12/2010       N
                      128 MSCI Thailand TRN Index ETF - Share Class 1C                01/01/2010 31/12/2010       N
                                                                                      01/01/2010 31/12/2010
                      129 MSCI World Consumer Discretionary TRN Index ETF - Share Class 1C                        N
                      130 MSCI World Consumer Staples TRN Index ETF - Share Class 1C01/01/2010 31/12/2010         N
                      131 MSCI World Energy TRN Index ETF - Share Class 1C            01/01/2010 31/12/2010       N
                      132 MSCI World Financials TRN Index ETF - Share Class 1C        01/01/2010 31/12/2010       N
                      133 MSCI World Health Care TRN Index ETF - Share Class 1C       01/01/2010 31/12/2010       N
                      134 MSCI World Industrials TRN Index ETF - Share Class 1C       01/01/2010 31/12/2010       N
                                                                                      01/01/2010 31/12/2010
                      135 MSCI World Information Technology TRN Index ETF - Share Class 1C                        N
                      136 MSCI World Materials TRN Index ETF - Share Class 1C         01/01/2010 31/12/2010       N
                                                                                      01/01/2010
                      137 MSCI World Telecommunications Services TRN Index ETF - Share Class 1C 31/12/2010        N
                      138 MSCI World Utilities TRN Index ETF - Share Class 1C         01/01/2010 31/12/2010       N
                      139 S&P 500 2x Inverse Daily ETF - Share Class 1C               01/01/2010 31/12/2010       N
                      140 S&P 500 2x Leveraged Daily ETF - Share Class 1C             01/01/2010 31/12/2010       N
                      141 S&P 500 ETF - Share Class 1C                                01/01/2010 31/12/2010       N
                      142 ShortDAX 500 2x Daily ETF - Share Class 1C                  01/01/2010 31/12/2010       N
                      143 SMI Short Daily ETF - Share Class 1C                        01/01/2010 31/12/2010       N
          D0608   Drake Circus Unit Trust                                             31/01/2005 31/12/2007       N
          D0609   The Defined Capital Return Fund Ltd                                 01/11/2006 03/11/2009       N        GB00B02WRN57
          D0610   Darwin Leisure Prpoerty Fund                                        05/12/2007 30/09/2010       N
          D0611   Deutsche Bank (PAM) UCITS III
                      001 GIS UK Equity Portfolio                                     10/09/2008 30/09/2010       N
                      002 GIS Continental Europe Equity Portfolio                     10/09/2008 30/09/2010       N
                      003 GIS US Equity Portfolio                                     10/09/2008 30/09/2010       N
          D0612   Dorland House Unit Trust                                            01/07/2008 30/06/2010       N
          D0613   Dolphin Unit Trust                                                  14/03/2006 31/12/2008       N
          D0614   Dabroes Offshore Investment Fund Ltd                                01/01/2009 31/12/2009       N
          D0615   DFA Investment Dimensions Group Inc
                      001 Tax Managed US Equity Portfolio                             01/11/2008 31/10/2010       N
                      002 Tax Managed US Small Cap Portfolio                          01/11/2008 31/10/2010       N
                      003 Tax Managed DFA International Value Portfolio               01/11/2008 31/10/2010       N
                      004 DFA One Year Fixed Income Portfolio                         01/11/2008 31/10/2010       N
                      005 Short Term Extended Quality Portfolio                       01/11/2008 31/10/2010       N
                      006 International Core Equity Portfolio                         01/11/2008 31/10/2010       N
                      007 DFA Selectively Hedged Global Fixed Income Portfolio        01/11/2008 31/10/2010       N
                      008 DFA International Small Cap Value Portfolio                 01/11/2008 31/10/2010       N
                      009 Emerging Markets Core Equity Portfolio                      01/11/2008 31/10/2010       N
                      010 DFA Real Estate Security Portfolio                          01/11/2008 31/10/2010       N
                      011 DFA International Real Estate Securities Portfolio          01/11/2008 31/10/2010       N
                      012 DFA Five Year Global Fixed Income Portfolio                 01/11/2009 31/10/2010       N
          D0616   Dimensional Investment Group Inc
                      001 Tax Managed US Marketwide Value II Portfolio                01/11/2009 31/10/2010       N
          D0618   DFA Tax-MNG US SM VAL
                      001 DFA Tax-Managed US Small Cap                                01/12/2006 30/11/2007       N
                      002 DFA Tax Managed US Small Cap                                01/12/2006 30/11/2008       N
          D0619   DB Platinum
                      001 DB Platinum Currency Returns Plus - I5D                     17/09/2009 31/01/2010       N
                      002 DB Platinum Currency Returns Plus - I6D                     17/09/2009 31/01/2010       N
                      003 DB Platinum Macro Trading Index - I4D                       17/04/2009 31/01/2010       N
          D0620   Delaware Investments Global Funds Plc                               23/03/2009 31/03/2010       N
          D0621   Dexia Index Arbitrage
                      001 Dexia Index Arbitrage - C GBP Hedged Class                  04/01/2010 28/09/2010       N
                      002 Dexia Index Arbitrage - C Class                             01/10/2009 30/09/2010       N




                                                                              Page 35 of 148                                       Date: 12/20/2011 Time: 4:04 PM
Offis 3                                                                  Offshore Funds - Web Update List                                   HMRC Offshore Funds Team




          Ref     Fund Name                                                             Cert From     Cert To     Equalisation   SEDOL ISIN Ref
          E0005   Eagle and Dominion Euroamerican Growth Funds Ltd                       03/11/1998    31/12/2001       N
          E0010   Edinburgh Global Assets Fund Ltd                                       27/01/1997    31/08/2001       N
          E0015   Edinburgh Umbrella Fund                                                02/02/1999    31/08/1999       N
          E0040   EFG-Hermes Egypt Fund Ltd                                              14/08/1996    31/03/2000       N
          E0045   Egyptian Growth Investment Company Ltd                                 14/01/1997    31/12/2005        Y
          E0047   Electra Active Management Plc
                       001 Electra Active Value                                          03/02/2000    31/03/2007       Y
          E0050   Eaton Vance Medallion Funds Ltd
                       001 Medallion Emerging Markets Fund                               01/01/2000    31/12/2004       N
                       002 Medallion Senior Floating Rate Fund                           01/01/2000    31/10/2006       N
                       003 Medallion US Growth Fund                                      01/01/2000    31/10/2006       N
                       004 Medallion High Yield Fund                                     01/01/2000    31/10/2006       N
                       005 Medallion Global Growth Fund                                  01/01/2000    31/10/2006       N
                       006 Medallion Worldwide Health Sciences Fund                      01/01/2000    31/10/2006       N
                       007 Medallion Floating Rate Income Fund                           01/01/2000    31/10/2006       N
                       008 Medallion US Value Fund                                       01/01/2000    31/10/2006       N
                       009 Medallion Utilities Fund                                      01/01/2005    31/10/2006       N
                       010 Senior Floating Rate Fund - Share Class A                     01/12/2003    31/10/2007       N
                       011 Senior Floating Rate Fund - Share Class B                     01/12/2003    31/10/2007       N
                       012 Senior Floating Rate Fund - Share Class C                     01/12/2003    31/10/2007       N
                       013 Floating Rate Income Fund - Share Class A                     01/11/2003    31/10/2007       N
                       014 Floating Rate Income Fund - Share Class B                     01/11/2003    31/10/2007       N
                       015 Floating Rate Income Fund - Share Class C                     01/11/2003    31/10/2007       N
                       016 Strategic Income Fund - Share Class A                         01/11/2005    31/10/2007       N
                       017 Strategic Income Fund - Share Class C                         01/11/2005    31/10/2007       N
          E0100   European Asset Value Fund SICAV                                        31/08/1994    31/03/2010       Y
          E0120   Euronova Smaller Companies Fund
                       001 Euronova Smaller Companies Fund - Share Class 1               02/10/2000    30/09/2010       N
                       002 Euronova Smaller Companies Fund - Share Class 2               01/10/2009    30/09/2010       N
                       003 Euronova Smaller Companies Fund - Share Class 3               01/10/2009    30/09/2010       N
                       004 Euronova Smaller Companies Fund - Share Class 4               01/10/2009    30/09/2010       N
          E0261   Elysian Fund Ltd
                       001 The Dollar Global Class                                       27/04/2001    20/05/2005       N
                       002 The Natural Resources Class                                   01/07/2005    30/04/2010       N
          E0262   Elgistan Global SICAV                                                  18/08/1993    04/05/2003       N
          E0263   Elysian Fund                                                           01/05/2000    26/04/2001       N
          E0264   Emerald Investment Company Plc                                         11/07/1996    31/07/2010       N
          E0400   Energy International NV                                                01/01/1984    24/01/2003       N
          E0471   Ennismore Smaller Companies Plc                                        27/01/1999    31/12/2010       N           0451523
          E0501   Establishment Trust                                                    19/07/1984    25/03/2002       N
          E0507   Euro Spain Fund                                                        26/01/1993    25/08/2005       Y
          E0508   Exchange Quay Master Trust                                             11/03/1997    31/03/2010       N
          E0525   European Financial Equities Plc                                        01/01/1994    31/12/1999       N
          E0528   European Exchange Traded Fund Co Plc
                       001 IShares DJ Euro STOXX 50 Fund                                 03/04/2000    30/09/2006       Y
                       002 iShares DJ STOXX 50 Fund                                      03/04/2000    30/09/2006       Y
          E0625   EZT 1 Trust                                                            31/01/1991    05/04/2011       N
          E0626   EZT 6 Trust                                                            06/04/1993    05/04/2011       N
          E0627   EZT 7 Trust                                                            10/09/1993    05/04/2011       N
          E0628   En Benten Japan Fund Ltd                                               29/10/2001    31/12/2005       N
          E0629   Equator Investments (Cayman) Ltd
                       001 Cayman UK Equity Index Programme Series II                    24/05/2002    30/11/2008       N        KYG308581076
                       002 Cayman UK Specialist Equity Programme Series II               09/07/2004    30/11/2008       N        KYG308583965
                       003 Cayman Continental European Equity Index Programme Series II 24/05/2002     30/11/2008       N         IE0004887588
                       005 Cayman UK Soverign Bond Index Programme series II             24/05/2002    30/11/2008       N         IE0004887364
                       006 Cayman Sterling Liquidity (Distributing) Series II            24/05/2002    30/11/2008       N         IE0004888669
                       007 Cayman Euro Liquiidity (Distributing) Series II               24/05/2002    30/11/2008       N         IE0004886739
                       008 Cayman US Dollar Liquidity (Dstributing) Programme series II  24/05/2002    30/11/2008       N         IE0004881011
                       009 Cayman Global Small Cap Equity Programme series III           24/05/2002    03/03/2008       N         IE0031921087
                       010 Cayman Global Small Cap Equity Programme series V             01/12/2004    03/03/2008       N         IE0032879417
                       011 Cayman UK Soveriegn Bond Index Programme series III           24/05/2002    30/11/2008       N         IE0031921319
                       012 Cayman UK Sovereign Bond Index Programme series V             01/12/2004    30/11/2008       N         IE0032879524
                       013 Cayman Continental European Equity Index Programme Series III24/05/2002     30/11/2008       N         IE0031920121
                       014 Cayman Continental European Equity Index Programme Series V01/12/2004       30/11/2008       N         IE0032878880
                       015 Cayman UK Equity Index Programme Series III                   24/05/2002    30/11/2008       N         IE0031919677
                       016 Cayman UK Equity Index Programme series V                     01/12/2004    30/11/2008       N         IE0032878666
                       017 Cayman UK Specialist Equity Programme Series III              01/12/2003    30/11/2008       N        IE00B01KDR67
                       018 Cayman UK Specialist Equity Programme Series V                01/12/2004    30/11/2008       N        IE00B01KDT81
                       019 Cayman Euro Liquiidity (Distributing) Programme Series V      01/12/2004    30/11/2007       N         IE0032880746
                       020 Cayman UK Specialist Equity Income Programme Series II        01/12/2006    30/11/2008       N
                       021 Cayman UK Specialist Equity Income Programme Series V         01/12/2006    30/11/2008       N
                                                                                         01/12/2006
                       022 Cayman Continental European Specialist Equity Programme Series II           30/11/2008       N
                                                                                         01/12/2006
                       023 Cayman Continental European Specialist Equity Programme Series III          30/11/2008       N
                                                                                         01/12/2006
                       024 Cayman Continental European Specialist Equity Programme Series V            30/11/2008       N
                       025 Cayman Global Investment Grade Bond Programme USD Series II   01/12/2006    30/11/2008       N
                       026 Cayman Global Investment Grade Bond Programme EUR Series II   01/12/2006    30/11/2008       N
                                                                                         0
                       027 Cayman Global Investment Grade Bond Programme EUR Series V1/12/2006         30/11/2008       N
                       028 Cayman Global Investment Grade Bond Programme GBP Series II   01/12/2006    30/11/2008       N
                       029 Cayman Global Investment Grade Bond Programme GBP Series III  01/12/2006    30/11/2008       N
                                                                                         0
                       030 Cayman Global Investment Grade Bond Programme GBP Series V1/12/2006         30/11/2008       N
                       031 Cayman Global Investment Grade Bond Programme CHF Series II   01/12/2006    30/11/2008       N
                                                                                         0
                       032 Cayman Global Investment Grade Bond Programme USD Series V1/12/2007         30/11/2008       N
          E0630   Eaton Vance Emerald Funds Plc
                       001 US High Yield Bond Fund - Class M Distributing                01/01/2003    31/12/2007       N
                       002 Global Growth Fund - Class M Distributing                     01/01/2003    31/12/2006       N




                                                                                 Page 36 of 148                                          Date: 12/20/2011 Time: 4:04 PM
Offis 3                                                               Offshore Funds - Web Update List                                  HMRC Offshore Funds Team




          Ref   Fund Name                                                         Cert From       Cert To     Equalisation   SEDOL ISIN Ref
                    003 US Value Fund - Class M Distributing                        01/01/2003     31/12/2007       N
                    004 US Growth Fund - Class M Distributing                       01/01/2003     31/12/2006       N
                    005 Worldwide Health Sciences Fund - Class M Distributing       01/01/2003     31/12/2007       N
                    006 US High Yield Bond Fund - Class A1$ Distributing            01/01/2006     31/12/2009       N
                    007 US High Yield Bond Fund - Class B1$ Distributing            01/01/2006     31/12/2007       N
                    008 US High Yield Bond Fund - Class A1€ Distributing            01/01/2006     31/12/2007       N
                    009 US High Yield Bond Fund - Class A1£ Distributing            01/01/2006     31/12/2007       N
                    010 US Growth Fund - Class A1$ Distributing                     01/01/2006     31/12/2007       N
                    011 US Growth Fund - Class B1$ Distributing                     01/01/2006     31/12/2007       N
                    012 Worldwide Health Sciences Fund - Class A1$ Distributing     01/01/2006     31/12/2007       N
                    013 Worldwide Health Sciences Fund - Class B1$ Distributing     01/01/2006     31/12/2007       N
                    014 US Value Fund - Share Class A2$                             01/01/2006     31/12/2009       N
                    015 US Value Fund - Share Class A2£                             01/01/2006     31/12/2009       N
                    016 US Growth Fund - Share Class A2$                            01/01/2006     31/12/2007       N
                    017 US Growth Fund - Share Class A2£                            01/01/2006     31/12/2007       N
                    018 Worldwide Health Sciences - Share Class A2$                 01/01/2006     31/12/2009       N
                    019 Worldwide Health Sciences - Share Class A2£                 01/01/2006     31/12/2009       N
                    020 US High Yield Bond Fund-Class C1$                           01/01/2007     31/12/2007       N
                    021 Short-term High Quality-A1$                                 01/01/2007     31/12/2007       N
                    022 US Value Fund - Share Class M2$                             01/01/2008     31/12/2009       N
                    023 US Value Fund - Share Class A2€                             01/01/2008     31/12/2009       N
                    024 US Value Fund - Share Class I2$                             01/01/2008     31/12/2009       N
                    025 Worldwide Health Sciences - Share Class M2$                 01/01/2008     31/12/2009       N
                    026 Worldwide Health Sciences - Share Class A2€                 01/01/2008     31/12/2009       N
                    027 Emerging Markets Fund - Share Class A2$                     01/01/2009     31/12/2009       N
                    028 Emerging Markets Fund - Share Class A2£                     01/01/2009     31/12/2009       N
          E0631 Edinburgh Partners Opportunities Fund Plc
                    001 European Opportunities Fund - Class I Shares                11/12/2003     30/09/2010       N
                    002 UK Opportunities Fund- Class I Shares                       11/12/2003     30/09/2007       N
                    003 Japan Opportunities Fund                                    11/12/2003     30/09/2007       N
                    004 Global Opportunities Fund Class I Shares                    11/12/2003     30/09/2010       N
                    005 Global Opportunities Fund Class A Shares                    11/12/2003     30/09/2010       N
                    006 European Opportunities Fund - Class A Shares                11/12/2003     30/09/2010       N
                    007 UK Opportunities Fund - Class A Shares                      11/12/2003     30/09/2007       N
          E0632 Equator Investment Programmes
                    001 US Equity Index Programme Series I                          07/05/1993     30/11/2008       Y         IE0002293995
                    002 US Equity Index Programme Series II                         07/05/1993     30/11/2008       Y         IE0004888883
                    003 US Equity Index Programme Series III                        07/05/1993     30/11/2008       Y         IE0031919891
                    004 US Equity Index Programme Series V                          07/05/1993     30/11/2008       Y         IE0032878773
                    005 United Kingdom Specialist Equity Programme Series I         07/05/1993     30/11/2008       Y        IE00B01KD769
                    006 United Kingdom Specialist Equity Programme Series II        07/05/1993     30/11/2008       Y        IE00B01KDP44
                    007 United Kingdom Specialist Equity Programme Series III       07/05/1993     30/11/2008       Y        IE00B01KDR67
                    008 United Kingdom Specialist Equity Programme Series V         07/05/1993     30/11/2008       Y        IE00B01KDT81
                    009 United Kingdom Equity Index Programme Series I              07/05/1993     30/11/2008       Y         IE0002294076
                    010 United Kingdom Equity Index Programme Series II             07/05/1993     30/11/2008       Y         IE0004890079
                    011 United Kingdom Equity Index Programme Series III            07/05/1993     30/11/2008       Y         IE0031919677
                    012 United Kingdom Equity Index Programme Series V              07/05/1993     30/11/2008       Y         IE0032878666
                    013 Continental European Equity Index Programme Series I        07/05/1993     30/11/2008       Y         IE0002294183
                    014 Continental European Equity Index Programme Series II       07/05/1993     30/11/2008       Y         IE0004887588
                    015 Continental European Equity Index Programme Series III      07/05/1993     30/11/2008       Y         IE0031920121
                    016 Continental European Equity Index Programme Series V        07/05/1993     30/11/2008       Y        IE00032878880
                    017 Japan Specialist Equity Programme Series I                  07/05/1993     30/11/2008       Y         IE0002294290
                    018 Japan Specialist Equity Programme Series II                 07/05/1993     30/11/2008       Y         IE0004883942
                    019 Japan Specialist Equity Programme Series III                07/05/1993     30/11/2008       Y         IE0031920675
                    020 Japan Specialist Equity Programme Series V                  07/05/1993     30/11/2008       Y         IE0032878997
                    021 Pacific Basin Equity Programme Series I                     07/05/1993     30/11/2008       Y         IE0002294308
                    022 Pacific Basin Equity Programme Series II                    07/05/1993     30/11/2008       Y         IE0004887141
                    023 Pacific Basin Equity Programme Series III                   07/05/1993     30/11/2008       Y         IE0031920782
                    024 Pacific Basin Equity Programme Series V                     07/05/1993     30/11/2008       Y         IE0032879185
                    025 Global Small Cap Equity Programme Series I                  07/05/1993     03/03/2008       Y          IE002288029
                    026 Global Small Cap Equity Programme Series II                 07/05/1993     03/03/2008       Y         IE0004886390
                    027 Global Small Cap Equity Programme Series III                07/05/1993     03/03/2008       Y         IE0031921087
                    028 Global Small Cap Equity Programme Series V                  07/05/1993     03/03/2008       Y         IE0032879417
                    029 Swiss Equity Programme Series I                             07/05/1993     30/11/2008       Y         IE0002297863
                    030 Swiss Equity Programme Series II                            07/05/1993     30/11/2008       Y         IE0004896092
                    031 US Sovereign Bond Index Programme Series I                  07/05/1993     30/11/2008       Y         IE0002294522
                    032 US Sovereign Bond Index Programme Series II                 07/05/1993     30/11/2008       Y         IE0004888446
                    033 US Sovereign Bond Index Programme Series III                07/05/1993     30/11/2005       Y
                    034 US Sovereign Bond Index Programme Series V                  07/05/1993     30/11/2008       Y         IE0032879854
                    035 UK Sovereign Bond Index Programme Series I                  07/05/1993     30/11/2008       Y         IE0002294639
                    036 UK Sovereign Bond Index Programme Series II                 07/05/1993     30/11/2008       Y         IE0004887364
                    037 UK Sovereign Bond Index Programme Series III                07/05/1993     30/11/2008       Y         IE0031921319
                    038 UK Sovereign Bond Index Programme Series V                  07/05/1993     30/11/2008       Y         IE0032879524
                    039 Continental European Sovereign Bond Index Programme Series I07/05/1993     30/11/2008       Y         IE0002294852
                                                                                    0
                    040 Continental European Sovereign Bond Index Programme Series II 7/05/1993    30/11/2008       Y         IE0004887927
                    041 Swiss Franc Bond Programme Series I                         07/05/1993     30/11/2008       Y         IE0002295040
                    042 Swiss Franc Bond Programme Series II                        07/05/1993     30/11/2008       Y         IE0004887703
                    043 US Dollar High Yield Bond Programme Series I                07/05/1993     30/11/2008       Y         IE0009215215
                    044 US Dollar High Yield Bond Programme Series II               07/05/1993     30/11/2008       N         IE0009215439
                    045 US Dollar High Yield Bond Programme Series III              07/05/1993     30/11/2005       Y
                    046 US Dollar High Yield Bond Programme Series II Euro          07/05/1993     30/11/2005       Y
                    047 US Dollar High Yield Bond Programme Series II GBP           07/05/1993     30/11/2005       Y
                    048 Sterling Liquidity (Distributing) Programme Series I        07/05/1993     30/11/2008       Y         IE0004888339
                    049 Sterling Liquidity (Distributing) Programme Series II       07/05/1993     30/11/2008       Y         IE0004888669
                    050 Sterling Liquidity (Distributing) Programme Series III      07/05/1993     30/11/2008       Y         IE0031921970




                                                                              Page 37 of 148                                         Date: 12/20/2011 Time: 4:04 PM
Offis 3                                                                  Offshore Funds - Web Update List                                    HMRC Offshore Funds Team




          Ref     Fund Name                                                             Cert From      Cert To     Equalisation   SEDOL ISIN Ref
                      051 Sterling Liquidity (Distributing) Programme Series V            07/05/1993    30/11/2008        Y          IE0032880639
                      052 Euro Liquidity (Distributing) Programme Series I                07/05/1993    30/11/2008        Y          IE0004887257
                      053 Euro Liquidity (Distributing) Programme Series II               07/05/1993    30/11/2008        Y          IE0004886739
                      054 Euro Liquidity (Distributing) Programme Series V                07/05/1993    30/11/2008        Y          IE0032880746
                      055 US Dollar Liquidity (Distributing) Programme Series I           07/05/1993    30/11/2008        Y          IE0004884130
                      056 US Dollar Liquidity (Distributing) Programme Series II          07/05/1993    30/11/2008        Y          IE0004881011
                      057 US Dollar Liquidity (Distributing) Programme Series V           07/05/1993    30/11/2008        Y          IE0032880308
                      058 US Equity Index Programme Series VII                            04/10/2005    30/11/2008        Y         IE00B08KX242
                      059 United Kingdom Equity Index Programme Series VII                04/10/2005    30/11/2008        Y         IE00B08KX135
                      060 United Kingdom Specialist Equity Programme Series VII           04/10/2005    30/11/2008        Y         IE00B08KX689
                      061 Continental European Equity Index Programme Series VII          04/10/2005    30/11/2008        Y         IE00B08KX358
                      062 Japan Specialist Equity Programme Series VII                    04/10/2005    30/11/2008        Y         IE00B08KX465
                      063 Pacific Basin Equity Programme Series VII                       04/10/2005    30/11/2008        Y         IE00B08KX572
                      064 Global Small Cap Equity Programme Series VII                    04/10/2005    03/03/2008        Y         IE00B08KX689
                      065 Global Emerging Markets Equity Programme Series I               21/09/2005    30/11/2008        Y        IE00B08KWX85
                      066 Global Emerging Markets Equity Programme Series II              21/09/2005    30/11/2008        Y        IE00B08KWY92
                      067 Global Emerging Markets Equity Programme Series V               21/09/2005    30/11/2008        Y        IE00B08KWZ00
                      068 Global Emerging Markets Equity Programme Series VII             21/09/2005    30/11/2008        Y         IE00B08KX028
                      069 UK Sovereign Bond Index Programme Series VII                    04/10/2005    30/11/2008        Y         IE00B08KX796
                      070 Continental European Sovereign Bond Index Programme Series V    27/06/2005    30/11/2007        Y          IE0032879631
                      071 Swiss Equity Programme - Series V                               24/02/2006    30/11/2008        Y          IE0032880969
                      072 US Specialist Equity Programme - Series I                       24/02/2006    30/11/2007        Y       IE00BOWW5Y28
                      073 US Specialist Equity Programme - Series II                      24/02/2006    30/11/2007        Y       IE00BOWW5Z35
                      074 US Specialist Equity Programme - Series III                     24/02/2006    30/11/2007        Y       IE00BOWW6050
                      075 US Specialist Equity Programme - Series V                       24/02/2006    30/11/2007       N        IE00BOWW6274
                      076 US Specialist Equity Programme Series VII                       24/02/2006    30/11/2007        Y       IE00BOWW6381
                      077 US Dollar High Yield Bond Programme - Series VII                24/02/2006    30/11/2008       N          IE00B08KXC48
                      078 US Equity Index Programme Series IV                             01/12/2006    30/11/2008        Y
                      079 Continental European Equity Index Programme Series IV           01/12/2006    30/11/2008        Y
                      080 Pacific Basin Equity Programme Series IV                        01/12/2006    30/11/2008        Y
                      081 Japan Specialist Equity Programme Series IV                     01/12/2006    30/11/2008        Y
                      082 United Kingdom Equity Index Programme Series IV                 20/12/2007    30/11/2008        Y
                      083 United Kingdom Specialist Equity Programme Series IV            01/12/2006    30/11/2008        Y
                      084 Continental European Sovereign Bond Index Programme Series IV   01/12/2006    30/11/2008        Y
                      085 Global Emerging Markets Equity Programme Series IV              01/12/2006    30/11/2008        Y
                      086 US Specialist Equity Programme Series IV                        01/12/2006    30/11/2007        Y
                      087 Continental European Specialist Equity Programme Series I       01/12/2006    30/11/2008        Y
                      088 Continental European Specialist Equity Programme Series II      01/12/2006    30/11/2008        Y
                      089 Continental European Specialist Equity Programme Series III     01/12/2006    30/11/2008        Y
                      090 Continental European Specialist Equity Programme Series IV      01/12/2006    30/11/2008        Y
                      091 Continental European Specialist Equity Programme Series V       01/12/2006    30/11/2008        Y
                      092 Continental European Specialist Equity Programme Series VII     01/12/2006    30/11/2008        Y
                      093 United Kingdom Specialist Equity Income Programme Series I      01/12/2006    30/11/2008        Y
                      094 United Kingdom Specialist Equity Income Programme Series II 01/12/2006        30/11/2008        Y
                      095 United Kingdom Specialist Equity Income Programme Series V 01/12/2006         30/11/2008        Y
                      096 United Kingdom Specialist Equity Income Programme Series VII 01/12/2006       30/11/2008        Y
                      097 Global Investment Grade Bond Programme USD Series I             01/12/2006    30/11/2008        Y
                      098 Global Investment Grade Bond Programme USD Series II            01/12/2006    30/11/2008        Y
                      099 Global Investment Grade Bond Programme USD Series V             01/12/2006    30/11/2008        Y
                      100 Global Investment Grade Bond Programme EUR Series I             01/12/2006    30/11/2008        Y
                      101 Global Investment Grade Bond Programme EUR Series II            01/12/2006    30/11/2008        Y
                      102 Global Investment Grade Bond Programme EUR Series IV            01/12/2006    30/11/2008        Y
                      103 Global Investment Grade Bond Programme EUR Series V             01/12/2006    30/11/2008        Y
                      104 Global Investment Grade Bond Programme GBP Series I             01/12/2006    30/11/2008        Y
                      105 Global Investment Grade Bond Programme GBP Series II            01/12/2006    30/11/2008        Y
                      106 Global Investment Grade Bond Programme GBP Series III           01/12/2006    30/11/2008        Y
                      107 Global Investment Grade Bond Programme GBP Series V             01/12/2006    30/11/2008        Y
                      108 Global Investment Grade Bond Programme GBP Series VII           01/12/2006    30/11/2008        Y
                      109 Global Investment Grade Bond Programme CHF Series I             01/12/2006    30/11/2008        Y
                      110 Global Investment Grade Bond Programme CHF Series II            01/12/2006    30/11/2008        Y
          E0633   Equity Income Fund                                                      01/01/1984    31/10/2010        Y
          E0634   Enterprise Long Short Equity Fund Ltd                                   01/04/2002    31/03/2007        Y
          E0636   Eldon Square Unit Trust                                                 18/10/2005    31/12/2005       N
          E0637   Enovara Plc
                      001 Japan Real Estate Index-Linked Fund                             13/03/2006    31/03/2006       N
                                                                                          15/02/2006
                      002 Global Emerging Markets 80% Protected Portfolio Fund $ Institutional          31/03/2007       N
                      003 Global Emerging Markets 80% Protected Portfolio Fund $ A        01/04/2006    31/03/2007       N
                      004 Global Emerging Markets 80% Protected Portfolio Fund € A        01/04/2006    31/03/2007       N
                      005 Global Emerging Markets 80% Protected Portfolio Fund € Institutional
                                                                                          01/04/2006    31/03/2007       N
                      006 Global Emerging Markets 80% Protected Portfolio Fund GBP A 01/04/2006         31/03/2009       N
                      007 Global Emerging Markets 80% Protected Portfolio Fund GBP I 01/04/2006         31/03/2009       N
                      008 S&P Diversified Trends Indicator 80% Protected Fund GBP A       01/04/2007    31/03/2010       N
                      009 S&P Diversified Trends Indicator Fund GBP I                     01/04/2007    31/03/2010       N
                      010 S&P Diversified Trends Indicator Fund GBP A                     01/04/2007    31/03/2010       N
                      011 S&P Diversified Trends Indicator Fund EUR I                     01/04/2007    31/03/2010       N
                      012 S&P Diversified Trends Indicator Fund USD I                     01/04/2007    31/03/2010       N
          E0638   Episode Inc
                      001 Class D                                                         30/09/2005    31/12/2010       N
                      002 Class H                                                         01/01/2007    31/12/2010       N
          E0639   Eden Street Unit Trust                                                  16/03/2006    31/12/2008       N
          E0640   Equity Reversions Unit Trust 1                                          04/03/2005    31/07/2007       N
          E0641   Equity Reversions Unit Trust 2                                          04/03/2005    31/07/2007       N
          E0642   EEA Life Settlement Fund PCC Ltd
                      001 EEA Life Settlement Fund PCC Ltd - sterling dist cell           01/10/2006    31/12/2009       N        GBOOBOMT2Q49
                      002 EEA Life Settlement Fund PCC Ltd - sterling acc cell            01/10/2006    31/12/2009       N        GGOOB1P8D518




                                                                                  Page 38 of 148                                          Date: 12/20/2011 Time: 4:04 PM
Offis 3                                                             Offshore Funds - Web Update List                                 HMRC Offshore Funds Team




          Ref     Fund Name                                                      Cert From     Cert To     Equalisation   SEDOL ISIN Ref
                       003 EEA Life Settlement Fund PCC Ltd - Sterling A Cell     01/11/2007    31/12/2009       N
                       004 EEA LIfe Settlement Fund PCC Ltd - Meteor Cell         01/02/2008    31/12/2009       N
                       005 EEA LIfe Settlement Fund PCC Ltd - Dollar A Cell       01/07/2007    31/12/2009       N
                       006 EEA LIfe Settlement Fund PCC Ltd - Dollar Dist Cell    01/01/2008    31/12/2009       N
                       007 EEA LIfe Settlement Fund PCC Ltd - Dollar I Cell       01/07/2009    31/12/2009       N
                       008 EEA LIfe Settlement Fund PCC Ltd - Meteor II Cell      01/07/2009    31/12/2009       N
                       009 EEA LIfe Settlement Fund PCC Ltd - Way Cell            01/07/2009    31/12/2009       N
                       010 EEA LIfe Settlement Fund PCC Ltd - Euro Dist Cell      01/10/2009    31/12/2009       N
                       011 EEA LIfe Settlement Fund PCC Ltd - Dollar Acc Cell     01/09/2009    31/12/2009       N
          E0643   EEA Life Settlements Master Fund Limited                        23/08/2006    31/12/2009       N
          E0644   European Property Fund SICAV
                       001 Share Class Ax                                         26/10/2006    15/10/2010       Y
                       002 Share Class Ix                                         26/10/2006    15/10/2010       Y
                       003 Share Class BM                                         26/10/2006    15/10/2010       Y
                       004 Share Class BN                                         26/10/2006    15/10/2010       Y
                       005 Share Class Cx                                         26/10/2006    15/10/2010       Y
          E0645   The Eclectica Fund
                       001 GBP B Class                                            01/01/2007    31/12/2009       N
                       002 USD C Class                                            01/01/2009    31/12/2009       N
          E0646   The Edinburgh Property Unit Trust                               01/01/2006    31/12/2010       N
          E0647   European Credit Fund SICAV
                       001 Danube Subfund - Share Class 1B2                       01/04/2007    31/03/2008       N
                       002 Danube Subfund - Share Class 1B1                       01/04/2006    31/03/2009       N
          E0648   EMM Umbrella Funds
                       001 Emerging Markets Middle East Fund - Class D            19/06/2008    30/06/2009       N
                       002 Emerging Markets Middle East Fund - Class A                                           N
          E0649   Ediston Opportunity Fund                                        29/03/2007    30/09/2010       N
          E0651   EF Global Segregated Portfolio
                       001 EF Global Segregated Portfolio - Class A               10/10/2007    31/12/2009       Y
                       002 EF Global Segregated Portfolio - Class B               10/10/2007    31/12/2009       Y
                       003 EF Global Segregated Portfolio - Class C               10/10/2007    31/12/2009       Y
                       004 EF Global Segregated Portfolio - Class D               10/10/2007    31/12/2009       Y
          E0652   Emerging Markets Capital International Funds ICC
                       001 Duet Victoire Africa Index Fund -Euro class IC         15/11/2007    31/10/2010       N
                       002 Duet Victoire Africa Index Fund - USD class IC         15/11/2007    31/10/2010       N
                       003 Duet Victoire Africa Index Fund IC (master)            06/09/2007    31/10/2010       N
                       004 Duet Africa Opportunities Fund IC                      24/03/2009    31/10/2010       N
          E0653   Eastgate Retail Park Unit Trust                                 14/11/2005    31/12/2008       N
          E0654   European Property Investment Portfolio Plc                      05/04/2007    28/02/2011       N
          E0655   The Ealing Shopping Centre Unit Trust                           04/12/2006    31/12/2008       N
          E0656   ETFX Fund Company Plc
                       001 ETFX CAC 40 2x Long Fund EUR                           15/07/2008    30/06/2010       N
                       002 ETFX CAC 40 2x Short Fund EUR                          15/07/2008    30/06/2010       N
                       003 ETFX DAX 2x Long Fund EUR                              15/07/2008    30/06/2010       N
                       004 ETFX DAX 2x Short Fund EUR                             15/07/2008    30/06/2010       N
                       005 ETFX DAX Global Alternative Energy Fund EUR            15/07/2008    30/06/2010       N
                       006 ETFX Dow Jones EURO STOXX 50 Double Short (2x) Fund EUR15/07/2008    30/06/2010       N
                       007 ETFX Dow Jones EURO STOXX 50 Leveraged (2x) Fund EUR 15/07/2008      30/06/2010       N
                       008 ETFX Dow Jones EURO STOXX 600 Basic Resources Fund EUR 15/07/2008    30/06/2010       N
                       009 ETFX Dow Jones EURO STOXX 600 Oil & Gas Fund EUR       15/07/2008    30/06/2010       N
                       010 ETFX Dow Jones EURO STOXX 600 Utilities Fund EUR       15/07/2008    30/06/2010       N
                       011 ETFX FTSE 100 Leveraged (2x) Fund GBP                  15/07/2008    30/06/2010       N
                       012 ETFX FTSE 100 Super Short Strategy (2x) Fund GBP       15/07/2008    30/06/2010       N
                       013 ETFX Janney Global Water Fund USD                      15/07/2008    30/06/2010       N
                       014 ETFX Russell 1000 US Large Cap Fund USD                15/07/2008    30/06/2010       N
                       015 ETFX Russell 2000 US Small Cap Fund USD                15/07/2008    30/06/2010       N
                       016 ETFX Russell Global Coal Mining Fund USD               15/07/2008    30/06/2010       N
                       017 ETFX Russell Global Gold Mining Fund USD               15/07/2008    30/06/2010       N
                       018 ETFX Russell Global Steel Large Cap Fund USD           15/07/2008    30/06/2010       N
                       019 ETFX Russell Global Shipping Large Cap Fund USD        15/07/2008    30/06/2010       N
                       020 ETFX S-NET ITG Global Agri Business Fund USD           15/07/2008    30/06/2010       N
                       021 ETFX WNA Global Nuclear Energy Fund USD                15/07/2008    30/06/2010       N
          E0657   The Egyptian Growth Investment Company Ltd                      01/01/2006    31/12/2009       N
          E0659   Eastgate Unit Trust                                             15/06/2005    31/12/2008       N
          E0660   EEA Futures Fund Ltd                                            12/06/2008    30/09/2010       N
          E0662   Elan House Unit Trust                                           28/02/2006    25/03/2010       N
          E0663   E.I. Sturdza Funds Plc                                          27/08/2008    31/12/2009       N
          E0664   EEA Europe Long Short Fund
                       001 EUR New Issue                                          08/06/2009    31/12/2009       N
                       002 EUR Non New Issue                                      08/06/2009    31/12/2009       N
                       003 USD New Issue                                          08/06/2009    31/12/2009       N
                       004 USD Non New Issue                                      08/06/2009    31/12/2009       N
          E0665   The Eclipse Investment Fund Protected Cell Co Plc               19/06/2009    31/03/2010       N
          E0666   Earth Gold Fund UI                                              01/07/2009    30/06/2010       Y
          E0667   The E A Property Unit Trust                                     30/11/2005    30/09/2010       N
          E0669   Earth Exploration Fund UI                                       01/10/2009    30/09/2010       N
          E0670   Earth Energy Fund UI                                            01/10/2009    30/09/2010       N
          E0672   EB Asia Absolute Return Fund Ltd                                30/08/2006    31/10/2010       N




                                                                            Page 39 of 148                                        Date: 12/20/2011 Time: 4:04 PM
Offis 3                                                               Offshore Funds - Web Update List                                    HMRC Offshore Funds Team




          Ref   Fund Name                                                          Cert From      Cert To       Equalisation   SEDOL ISIN Ref
          F0029 F & C New Economy SICAV
                     001 New Asia                                                    28/04/2000    30/09/2002         N
                     002 European Corporate Bond                                     28/04/2000    30/09/2002         N
                     003 Adventures                                                  28/04/2000    30/09/2002         N
                     004 Global Services                                             28/04/2000    30/09/2002         N
                     005 Global Resources                                            28/04/2000    30/09/2002         N
                     006 Bio Pharma                                                  28/04/2000    30/09/2002         N
          F0031 Fleming Private Fund Plc                                             29/04/1998    31/03/2002         N
          F0075 Formosa Growth Fund                                                  01/01/1994    31/12/2008         N
          F0120 Family Investments Ltd                                               01/07/1992    31/12/2009         N
          F0130 FPK Eastern Financial Fund Ltd                                       01/01/1997    31/12/2001         N
          F0152 F & C Emerging Markets Umbrella Fund SICAV                           01/07/1994    30/09/2002         N
          F0159 F & C Portfolios Fund SICAV
                     001 F & C US Smaller Companies - Class A                        27/02/1987    30/09/2010         Y
                     002 F&C European High Yield Bond - Class A                      27/02/1987    30/09/2010         Y
                     003 F&C European Equity - Class A                               27/02/1987    30/09/2010         Y
                     004 F&C Global Equity - Class A                                 27/02/1987    25/01/2006         Y
                     005 F&C North American Equity - Class A                         27/02/1987    30/09/2010         Y
                     006 F&C Japanese Equity - Class A                               27/02/1987    30/09/2010         Y
                     007 F&C Pacific Equity - Class A                                27/02/2004    30/09/2010         Y
                     008 F&C Global Emerging Markets - Class A                       27/02/1987    30/09/2010         Y
                     009 F&C European Corporate Bond - Class A                       27/02/1987    10/10/2010         Y
                     010 F&C Global Resources - Class A                              27/02/1987    30/09/2006         Y
                     011 F &C Bio Pharma - Class A                                   27/02/1987    30/09/2006         Y
                     012 F&C Global Real Estate Securities - Class A                 27/02/1987    25/09/2009         Y
                     013 F&C Global Convertible Bond - Class A                       27/02/1987    30/09/2010         Y
                     014 F&C Emerging Markets Bond - Class A                         27/02/1987    30/09/2010         Y
                     015 F & C Euro Inflation Linked Bond - Class I                  06/12/2004    30/09/2010         Y
                     016 F & C European Small Cap - Class A                          07/01/2005    30/09/2010         Y
                     017 F & C Emerging Markets Bond - Class B                       27/02/1987    30/09/2006         Y
                     018 F & C Asia Pacific Dynamic - Class I                        01/10/2005    30/09/2010         Y
                     019 F & C Stewardship International - Class I                   01/10/2005    30/09/2010         Y
                     020 F & C Emerging Markets Bond - Class C                       01/10/2005    30/09/2010         Y
                     021 F & C US Smaller Companies - Class C                        01/10/2006    02/07/2009         Y
                     022 F & C Global Climate Opportunities - Class I EUR            01/10/2006    30/09/2010         Y
                     023 F & C Global Climate Opportunities - Class I GBP            01/10/2006    30/09/2010         Y
                     024 F & C Global Convertible Bond - Class A Euro Hedged         01/10/2006    30/09/2010         Y
                     025 F & C Euro Inflation Linked Bond - Class A                  01/10/2006    30/09/2010         Y
                     026 F & C Asia Pacific Dynamic - Class A                        01/10/2006    30/09/2010         Y
                     027 F & C Asia Pacific Dynamic - Class X                        01/10/2006    30/09/2010         Y
                     028 F & C Stewardship International - Class A                   01/10/2006    30/09/2010         Y
                     029 F & C Enhanced Alpha UK Equity - Class I                    01/10/2006    30/09/2007         Y
                     030 F & C Enhanced Alpha UK Equity - Class X                    01/10/2006    30/09/2007         Y
                     031 F & C Global Climate Opportunities - Class X GB             01/10/2007    31/09/2010         Y
                     032 F & C Latin American Equity - Class I GBP                   01/10/2007    30/09/2010         Y
                     033 F & C Emerging Markets Bond - Class B                       01/10/2007    30/09/2010         Y
                     034 F & C Global Climate Opportunities - Class A EUR            28/02/2008    30/09/2010         Y        LU0318449088
                     035 F & C Global Climate Opportunities - Class A GBP            04/12/2007    30/09/2010         Y        LU0318449591
                     036 F & C Global Climate Opportunities - Class A USD            27/03/2008    06/05/2009         Y        LU0318455218
                     037 F & C Active Return - Class I GBP                           08/10/2008    30/09/2010         Y
                     038 F & C Global Climate Opportunities - HK Class A USD         04/06/2009    30/09/2009         Y
                     039 F & C Global Convertible Bond - Class I EUR (hedge)         12/12/2008    30/09/2010         Y
                     040 F & C Global Convertible Bond - Class A GBP                 18/05/2009    30/09/2010         Y
                     041 F & C Global Convertible Bond - HK Class A USD              18/06/2009    30/09/2010         Y
                     042 F & C Japanese Equity - Class I EUR                         15/06/2009    30/09/2010         Y
                     043 F & C Japanese Equity - Class I GBP                         15/06/2009    30/09/2010         Y
                     044 F & C Latin American Equity - Class I EUR                   17/06/2009    30/09/2010         Y
                     045 F & C Latin American Equity - Class I USD                   01/09/2009    30/09/2010         Y
                     046 F & C Stewardship International - Class B                   01/10/2008    30/09/2010         Y
                     047 F & C Global Convertible Bond - Class I EUR                 27/08/2010    30/09/2010         Y
                     048 F & C Japanese Equity - Class X GBP                         22/04/2010    30/09/2010         Y
                     049 F & C Stewardship International - Class A USD               01/03/2010    30/09/2010         Y
                     050 F & C European Growth & Income - Class A EUR                30/09/2010    30/09/2010         Y
                     051 F & C European Growth & Income - Class A GBP                30/09/2010    30/09/2010         Y
                     052 F & C Global Emerging Markets - Class X GBP                 26/04/2010    30/09/2010         Y
                     053 F & C Pacific Equity - Class X GBP                          30/04/2010    30/09/2010         Y
          F0320 Fidelity Funds SICAV
                     001 America A Shares $                                          01/05/1990    30/04/2010         Y        LU0048573561
                     002 America A Shares €                                          01/05/1990    30/04/2010         Y        LU0069450822
                     003 America B Shares $                                          01/05/1990    30/04/2010         Y        LU0132744441
                     004 America E Shares € Accumulating                             01/05/1990    30/04/2006         Y
                     005 American Diversified A Shares $                             01/05/1990    30/04/2010         Y        LU0187121727
                     006 American Diversified A Shares €                             01/05/1990    30/04/2010         Y        LU0187122535
                     007 American Diversified B Shares $                             01/05/1990    30/04/2010         Y        LU0187123186
                     008 American Diversified E Shares € Accumulating                01/05/1990    30/04/2006         Y
                     009 American Growth A Shares$                                   01/05/1990    30/04/2010         Y        LU0077335932
                     010 American Growth B Shares $                                  01/05/1990    30/04/2010         Y        LU0132744870
                     011 American Growth E Shares € Accumulating                     01/05/1990    30/04/2006         Y
                     012 Asean A Shares $                                            01/05/1990    30/04/2010         Y        LU0048573645
                     013 Asean E Shares €                                            01/05/1990    30/04/2005         Y
                     014 Asia Pacific Growth & Income Fund A Shares $                01/05/1990    30/04/2010         Y        LU0205439572
                     015 Asia Pacific Growth & Income Fund B Shares$                 01/05/1990    30/04/2010         Y        LU0205439903
                     016 Asian Special Situations Fund A Shares $                    01/05/1990    30/04/2010         Y        LU0054237671
                     017 Asian Special Situations Fund B Shares $                    01/05/1990    30/04/2010         Y        LU0132746735
                     018 Asian Special Situations Fund E Shares €                    01/05/1990    30/04/2005         Y




                                                                               Page 40 of 148                                          Date: 12/20/2011 Time: 4:04 PM
Offis 3                                                           Offshore Funds - Web Update List                                  HMRC Offshore Funds Team




          Ref   Fund Name                                                       Cert From     Cert To     Equalisation   SEDOL ISIN Ref
                   019 Australia Fund A Shares AUD                               01/05/1990    30/04/2010        Y        LU0048574536
                   020 Australia Fund B Shares $                                 01/05/1990    30/04/2010        Y        LU0132747626
                   021 China Focus Fund A Shares $                               01/05/1990    30/04/2010        Y        LU0173614495
                   022 China Focus fund A Shares £                               01/05/1990    30/04/2010        Y        LU0200822756
                   023 Global Consumer Industries A Shares €                     01/05/1990    30/04/2010        Y        LU0114721508
                   024 Consumer Industries B Shares $                            01/05/1990    30/04/2007        Y
                   025 Consumer Industies E Shares €                             01/05/1990    30/04/2005        Y
                   026 Global Consumer Industries A Shares £                     01/05/1990    30/04/2010        Y       LU0116932293
                   027 Emerging Markets A Shares$                                01/05/1990    30/04/2010        Y       LU0048575426
                   028 Emerging Markets B Shares $                               01/05/1990    30/04/2010        Y       LU0132749838
                   029 Emerging Markets E Shares € Accumulating                  01/05/1990    30/04/2006        Y
                   030 European Aggressive A Shares €                            01/05/1990    30/04/2010        Y       LU0083291335
                   031 European Aggressive E Shares € Accumulating               01/05/1990    30/04/2006        Y
                   032 Euro Blue Chip A Shares €                                 01/05/1990    30/04/2010        Y       LU0088814487
                   033 Euro Blue Chip B Shares $                                 01/05/1990    30/04/2010        Y       LU0132750257
                   034 Euro Blue Chip E Shares € Accumulating                    01/05/1990    30/04/2006        Y
                   035 Euro STOXX 50 A Shares €                                  01/05/1990    30/04/2010        Y       LU0069450319
                   036 Euro STOXX 50 B Shares $                                  01/05/1990    30/04/2010        Y       LU0132748608
                   037 Euro STOXX 50 E Shares €                                  01/05/1990    30/04/2005        Y
                   038 Euro STOXX 50 A Shares £                                  01/05/1990    30/04/2010        Y       LU0112642557
                   039 European Growth A Shares €                                01/05/1990    30/04/2010        Y       LU0048578792
                   040 European Growth B Shares $                                01/05/1990    30/04/2010        Y       LU0132753277
                   041 European Growth E Shares € Accumulating                   01/05/1990    30/04/2006        Y
                   042 European Larger Companies A Shares €                      01/05/1990    30/04/2010        Y       LU0119124278
                   043 European Larger Companies E Shares € Accumulating         01/05/1990    30/04/2005        Y
                   044 European Dynamic Growth Fund - A Shares €                 01/05/1990    30/04/2010        Y       LU0119124781
                   045 Euro Mid Cap E Shares € Accumulating                      01/05/1990    30/04/2006        Y
                   046 European Smaller Companies A Shares €                     01/05/1990    30/04/2010        Y       LU0061175625
                   047 European Smaller Companies B Shares $                     01/05/1990    30/04/2010        Y       LU0132753780
                   048 European Smaller Companies E Shares € Accumulating        01/05/1990    30/04/2006        Y
                   049 Global Financial Services Fund A Shares €                 01/05/1990    30/04/2010        Y       LU0114722498
                   050 Financial Services Fund B Shares $                        01/05/1990    30/04/2007        Y
                   051 Financial Services Fund E Shares € Accumulating           01/05/1990    30/04/2006        Y
                   052 Global Financial Services Fund A GBP                      01/05/1990    30/04/2010        Y       LU0116932376
                   053 France Fund A Shares €                                    01/05/1990    30/04/2010        Y       LU0048579410
                   054 Germany Fund A Shares €                                   01/05/1990    30/04/2010        Y       LU0048580004
                   055 Global Focus A Shares $                                   01/05/1990    30/04/2010        Y       LU0157215616
                   056 Global Focus A Shares €                                   01/05/1990    30/04/2010        Y       LU0157922724
                   057 Global Focus A Shares £                                   01/05/1990    30/04/2010        Y       LU0157924183
                   058 Global Focus B Shares $                                   01/05/2004    30/04/2010        Y       LU0157216697
                   059 Global Focus E Shares € Accumulating                      01/05/1990    30/04/2006        Y
                   060 Greater China A Shares $                                  01/05/1990    30/04/2010        Y       LU0048580855
                   061 Greater China B Shares $                                  01/05/1990    30/04/2010        Y       LU0132758748
                   062 Greater China E Shares € Accumulating                     01/05/1990    30/04/2006        Y
                   063 Global Health Care A Shares €                             01/05/1990    30/04/2010        Y       LU0114720955
                   064 Global Health Care B Shares $                             01/05/1990    30/04/2010        Y       LU0132758664
                   065 Health Care E Shares € Accumulating                       01/05/1990    30/04/2006        Y
                   066 Global Health Care A Shares £                             01/05/1990    30/04/2010        Y       LU0116931725
                   067 Iberia A Shares €                                         01/05/1990    30/04/2010        Y       LU0048581077
                   068 Iberia E Shares € Accumulating                            01/05/1990    30/04/2006        Y
                   069 India Focus A Shares $                                    01/05/1990    30/04/2010        Y       LU0197229882
                   070 India Focus A Shares £                                    01/05/1990    30/04/2010        Y       LU0197230971
                   071 India Focus B Shares $                                    01/05/1990    30/04/2010        Y       LU0197959694
                   072 Indonesia A Shares $                                      01/05/1990    30/04/2010        Y       LU0055114457
                   073 Indonesia E Shares €                                      01/05/1990    30/04/2005        Y
                   074 Global Industrials A Shares €                             01/05/1990    30/04/2010        Y       LU0114722902
                   075 Global Industrials B Shares $                             01/05/1990    30/04/2010        Y       LU0132759399
                   076 Industrials E Shares € Accumulating                       01/05/1990    30/04/2006        Y
                   077 Global Industrials A Shares £                             01/05/1990    30/04/2010        Y       LU0116932533
                   078 International A Shares $                                  01/05/1990    30/04/2010        Y       LU0048584097
                   079 International A Shares €                                  01/05/1990    30/04/2010        Y       LU0069451390
                   080 International B Shares $                                  01/05/1990    30/04/2005        Y
                   081 International E Shares €                                  01/05/1990    30/04/2005        Y
                   082 Italy A Shares €                                          01/05/1990    30/04/2010        Y       LU0048584766
                   083 Japan A Shares JPY                                        01/05/1990    30/04/2010        Y       LU0048585144
                   084 Japan A Shares €                                          01/05/1990    30/04/2010        Y       LU0069452018
                   085 Japan B Shares $                                          01/05/1990    30/04/2010        Y       LU0132761379
                   086 Japan E Shares € Accumulating                             01/05/1990    30/04/2007        Y
                   087 Japan Advantage A Shares JPY                              01/05/1990    30/04/2010        Y       LU0161332480
                   088 Japan Advantage B Shares $                                01/05/1990    30/04/2010        Y       LU0180699463
                   089 Japan Smaller Companies A Shares JPY                      01/05/1990    30/04/2010        Y       LU0048587603
                   090 Japan Smaller Companies B Shares $                        01/05/1990    30/04/2010        Y       LU0132761619
                   091 Japan Smaller Companies E Shares €                        01/05/1990    30/04/2005        Y
                   092 Korea A Shares $                                          01/05/1990    30/04/2010        Y       LU0061324488
                   093 Korea B Shares $                                          01/05/1990    30/04/2010        Y       LU0132761700
                   094 Korea E Shares €                                          01/05/1990    30/04/2005        Y
                   095 Latin America A Shares $                                  01/05/1990    30/04/2010        Y       LU0050427557
                   096 Latin America E Shares € Accumulating                     01/05/1990    30/04/2005        Y
                   097 Malaysia A Shares$                                        01/05/1990    30/04/2010        Y       LU0048587868
                   098 Nordic A Shares SEK                                       01/05/1990    30/04/2010        Y       LU0048588080
                   099 Nordic B Shares $                                         01/05/1990    30/04/2007        Y
                   100 Nordic E Shares €                                         01/05/1990    30/04/2005        Y
                   101 Pacific A Shares $                                        01/05/1990    30/04/2010        Y       LU0049112450
                   102 Pacific B Shares $                                        01/05/1990    30/04/2010        Y       LU0132762856
                   103 Singapore A Shares $                                      01/05/1990    30/04/2010        Y       LU0048588163




                                                                            Page 41 of 148                                       Date: 12/20/2011 Time: 4:04 PM
Offis 3                                                             Offshore Funds - Web Update List                                   HMRC Offshore Funds Team




          Ref   Fund Name                                                          Cert From     Cert To     Equalisation   SEDOL ISIN Ref
                   104 South East Asia A Shares $                                   01/05/1990    30/04/2010        Y        LU0048597586
                   105 South East Asia A Shares €                                   01/05/1990    30/04/2010        Y        LU0069452877
                   106 South East Asia B Shares $                                   01/05/1990    30/04/2010        Y        LU0132765529
                   107 SouthEast Asia E shares € Accumulating                       01/05/1990    30/04/2006        Y
                   108 Switzerland A Shares CHF                                     01/05/1990    30/04/2010        Y       LU0054754816
                   109 Switzerland B Shares $                                       01/05/1990    30/04/2005        Y
                   110 Switzerland E Shares €                                       01/05/1990    30/04/2005        Y
                   111 Taiwan A Shares $                                            01/05/1990    30/04/2010        Y       LU0075458603
                   112 Taiwan B Shares $                                            01/05/1990    30/04/2010        Y       LU0132766097
                   113 Global Technology A Shares €                                 01/05/1990    30/04/2010        Y       LO0099574567
                   114 Technology B Shares $                                        01/05/1990    30/04/2007        Y
                   115 Technology E Shares € Accumulating                           01/05/1990    30/04/2006        Y
                   116 Global Telecommunications A Shares €                         01/05/1990    30/04/2010        Y       LU0099575291
                   117 Global Telecommunications B Shares $                         01/05/1990    30/04/2010        Y       LU0132766410
                   118 Telecommunications E Shares € Accumulating                   01/05/1990    30/04/2006        Y
                   119 Global Telecommunications A Shares £                         01/05/1990    30/04/2010        Y       LU0116927707
                   120 Thailand A Shares $                                          01/05/1990    30/04/2010        Y       LU0048621477
                   121 UK A Shares £                                                01/05/1990    30/04/2010        Y       LU0048621717
                   122 UK B Shares $                                                01/05/1990    30/04/2005        Y
                   123 UK E Shares €                                                01/05/1990    30/04/2005        Y
                   124 World A Shares €                                             01/05/1990    30/04/2010        Y       LU0069449576
                   125 World B Shares $                                             01/05/1990    30/04/2007        Y
                   126 World E Shares € Accumulating                                01/05/1990    30/04/2006        Y
                   127 Fidelity Gestion Dynamique A Shares €                        01/05/1990    30/04/2010        Y       LO0080749764
                   128 Fidelity Gestion Equilibre A shares €                        01/05/1990    30/04/2010        Y       LU0080749848
                   129 Fidelity Selection Europe A Shares €                         01/05/1990    30/04/2010        Y       LU0103194394
                   130 Fidelity Selection Internationale A Shares €                 01/05/1990    30/04/2010        Y       LU0103193743
                   131 FPS Defensive A Shares €                                     01/05/1990    18/09/2009        Y       LU0056886046
                   132 FPS Growth A Shares €                                        01/05/1990    30/04/2010        Y       LU0056886475
                   133 FPS Moderate Growth A shares €                               01/05/1990    30/04/2010        Y       LU0056886558
                   134 FPS Global Growth A Shares $                                 01/05/1990    30/04/2010        Y       LU0080751232
                   135 FPS Sterling Growth A Shares £                               01/05/1990    23/09/2009        Y       LU0083290956
                   136 Fidelity Target 2010 A Shares $                              01/05/1990    30/04/2010        Y       LU0147746969
                   137 Fidelity Target 2020 A Shares $                              01/05/1990    30/04/2010        Y       LU0147748072
                   138 Fidelity Target 2010 Euro A Shares €                         01/05/1990    30/04/2010        Y       LU0172515974
                   139 Fidelity Target 2015 Euro A Shares €                         01/05/1990    30/04/2010        Y       LU0172516436
                   140 Fidelity Target 2020 Euro A Shares €                         01/05/1990    30/04/2010        Y       LU0172516865
                   141 Euro Balanced A Shares €                                     01/05/1990    30/04/2010        Y       LU0052588471
                   142 Growth & Income A Shares $                                   01/05/1990    30/04/2010        Y       LU0138981039
                   143 Growth & Income Monthly Distributing A Shares $              01/05/1990    30/04/2010        Y       LU0183116820
                   144 Growth & Income Monthly Distributing B Shares $              01/05/1990    30/04/2010        Y       LU0183118875
                   145 Euro Bond A Shares €                                         01/05/1990    30/04/2010        Y       LU0048579097
                   146 Euro Bond Monthly Distributing A Shares €                    01/05/1990    30/04/2010        Y       LU0168050333
                   147 Euro Bond Monthly Distributing B Shares $                    01/05/1990    30/04/2010        Y       LU0168051653
                   148 European High Yield A Shares €                               01/05/1990    30/04/2010        Y       LU0110060430
                   149 European High Yield Monthly Distributing A Shares €          01/05/1990    30/04/2010        Y       LU0168053600
                   150 European High Yield Monthly Distributing B Shares $          01/05/1990    30/04/2010        Y       LU0168054830
                   151 International Bond A Shares $                                01/05/1990    30/04/2010        Y       LU0048582984
                   152 Sterling Bond A GBP                                          01/05/1990    30/04/2010        Y       LU0048620586
                   153 US Dollar Bond A Shares $                                    01/05/1990    30/04/2010        Y       LU0048622798
                   154 US Dollar Bond Monthly Distributing A Shares $               01/05/1990    30/04/2010        Y       LU0168055563
                   155 US Dollar Bond Monthly Distributing B Shares $               01/05/1990    30/04/2010        Y       LU0168056702
                   156 US High Yield A Shares $                                     01/05/1990    30/04/2010        Y       LU0132282301
                   157 US High Yield A Shares €                                     01/05/1990    30/04/2010        Y       LU0132385880
                   158 US High Yield A Shares £                                     01/05/1990    30/04/2010        Y       LU0132385534
                   160 US High Yield Monthly Distributing A Shares $                01/05/1990    30/04/2010        Y       LU0168057262
                   161 US High Yield Monthly Distributing B Shares $                01/05/1990    30/04/2010        Y       LU0168057775
                   162 Euro Cash A Shares €                                         01/05/1990    30/04/2010        Y       LU0064964074
                   163 US Dollar Cash A Shares $                                    01/05/1990    30/04/2010        Y       LU0064963852
                   164 US Dollar Cash B Shares $                                    01/05/1990    30/04/2010        Y       LU0154884505
                   165 FAWF America Class A $                                       01/05/1990    30/04/2010        Y       LU0088123228
                   166 FAWF American Diversified A Shares $                         01/05/1990    30/04/2010        Y       LU0215797001
                   167 FAWF American Growth - A shares $                            01/05/1990    30/04/2010        Y       LU0088123491
                   168 FAWF Asian Special Situations A Shares $                     01/05/1990    30/04/2010        Y        LU088123657
                   169 FAWF Europe A Shares $                                       01/05/1990    30/04/2010        Y       LU0120245500
                   170 FAWF International A Shares $                                01/05/1990    30/04/2010        Y       LU0088123905
                   171 FAWF Pacific - A Shares $                                    01/05/1990    30/04/2010        Y       LU0088124119
                   172 FAWF US Large Cap Stock A Shares $                           01/05/1990    30/04/2010        Y       LU0120245765
                   173 FAWF US Dollar Bond A Shares $                               01/05/1990    30/04/2010        Y       LU0088124382
                   174 FAWF US High Income A Shares $                               01/05/1990    30/04/2010        Y       LU0120245849
                   175 India Focus A Shares €                                       01/05/1990    30/04/2010        Y       LU0197230542
                   176 Global Technology A Shares £                                 01/05/1990    30/04/2010        Y       LU0116926998
                   177 European Aggressive A Shares £                               23/01/2006    30/04/2010       N        LU0238208622
                   178 European Fund - A Shares €                                   12/12/2005    30/04/2006       N
                   179 Global Property - A Shares $                                 05/12/2005    30/04/2010       N        LU0237698245
                   180 Global Property - A Shares €                                 05/12/2005    30/04/2010       N        LU0237697510
                   181 Global Property - A Shares £                                 05/12/2005    30/04/2010       N        LU0237697940
                   182 Japan Dividend Growth Fund - A Shares JPY                    12/12/2005    18/09/2009       N        LU0238203078
                   183 Emerging Market Debt Fund - A Shares $                       23/01/2006    30/04/2010        Y       LU0238205446
                   184 Emerging Market Debt Fund - A Shares €                       23/01/2006    30/04/2010        Y       LU0238203821
                   185 Emerging Market Debt Fund - A Shares $ Monthly Distributing  23/01/2006    30/04/2010       N        LU0238206170
                   186 Emerging Market Debt Fund - A Shares € Monthly Distributing 23/01/2006     30/04/2010       N        LU0238204472
                   187 Moneybuilder Asia Fund - A Shares €                          16/05/2005    30/04/2009       N        LU0215156471
                   188 Moneybuilder European Bond Fund - A Shares €                 16/05/2005    30/04/2010       N        LU0215156984
                   189 Moneybuilder Europe Fund - A Shares €                        16/05/2005    30/04/2010       N        LU0215157958




                                                                             Page 42 of 148                                         Date: 12/20/2011 Time: 4:04 PM
Offis 3                                                                 Offshore Funds - Web Update List                                    HMRC Offshore Funds Team




          Ref   Fund Name                                                              Cert From      Cert To     Equalisation   SEDOL ISIN Ref
                   190 Moneybuilder Europe Fund - A Shares £                             23/01/2006    30/04/2010       N         LU0238209273
                   191 Moneybuilder Global Fund - A Shares €                             16/05/2005    30/04/2010       N         LU0215158253
                   192 Fidelity Target 2025 Euro - A Shares €                            16/05/2005    30/04/2010       N         LU0215158840
                   193 Fidelity Target 2030 Euro - A Shares €                            16/05/2005    30/04/2010       N         LU0215159145
                   194 FAWF Global Balanced - A Shares $                                 06/02/2006    30/04/2010       N         LU0241191658
                   195 South East Asia Fund - A Shares Monthly Distributing              01/05/2006    30/04/2007       N
                   196 America A Shares GBP                                              26/06/2006    30/04/2010       N        LU0251120670
                   197 America A Shares SGD                                              15/05/2006    30/04/2010       N        LU0251142724
                   198 American Diversified A Shares GBP                                 26/06/2006    30/04/2009       N        LU0251120910
                   199 American Growth A Shares SGD                                      02/04/2007    29/05/2009       N        LU0287142466
                   200 Asean A Shares SGD                                                15/05/2006    30/04/2010       N        LU0251143029
                   201 Asian High Yield Monthly Distributing A shares USD                02/04/2007    30/04/2010        Y       LU0286669428
                   202 Asia Pacific Growth & Income Fund A Shares SGD                    15/05/2006    30/04/2010       N        LU0251143375
                   203 Asia Pacific Property Fund - A shares USD Quarterly Distributing 05/02/2007     30/04/2010       N        LU0270844359
                   204 Asia Pacific Property Fund - A shares Euro Quarterly Distributing 01/05/2006    30/04/2010       N        LU0270844607
                   205 Asian Special Situations A Shares GBP                             26/06/2006    30/04/2010       N        LU0251122882
                   206 China Focus A shares SGD                                          02/04/2007    30/04/2010       N        LU0287142896
                   207 Emerging Markets A Shares GBP                                     26/06/2006    30/04/2010       N        LU0251123260
                   208 Emerging Markets A Shares SGD                                     15/05/2006    30/04/2010       N        LU0251143458
                   210 European Aggressive A Shares SGD                                  15/05/2006    30/04/2010       N        LU0251143615
                   211 Euro Blue Chip A Shares GBP                                       26/06/2006    30/04/2010       N        LU0251123690
                   212 European Larger Companies A Shares GBP                            26/06/2006    30/04/2010       N        LU0251123856
                   213 European Dynamic Growth A Shares GBP                              26/06/2006    30/04/2010       N        LU0251123930
                   214 Global Sector A Shares USD                                        30/10/2006    30/04/2010       N        LU0267386648
                   215 Global Sector A Shares Euro                                       30/10/2006    30/04/2010       N        LU0267387172
                   216 International Fund A Shares GBP                                   26/06/2006    30/04/2009       N        LU0251124151
                   217 International Fund A Shares SGD                                   15/05/2006    30/04/2010       N        LU0251144779
                   218 Japan Fund A Shares GBP                                           26/06/2006    30/04/2009       N        LU0251124581
                   219 Japan Advantage A Shares GBP                                      26/06/2006    30/04/2009       N        LU0251124664
                   220 Latin America A Shares GBP                                        26/06/2006    30/04/2010       N        LU0251125042
                   221 Multi Asset Strategic Fund - A Shares USD                         30/10/2006    30/04/2010       N        LU0267386521
                   222 Multi Asset Strategic Fund - A Shares Euro                        30/10/2006    30/04/2010       N        LU0267387503
                   223 Pacific Fund A Shares SGD                                         02/04/2007    29/05/2009       N        LU0287142623
                   224 South East Asia A Shares GBP                                      26/06/2006    30/04/2010       N        LU0251126107
                   225 South East Asia A Shares SGD                                      15/05/2006    30/04/2010       N        LU0251144936
                   226 Fidelity Target 2020 Class A SGD                                  15/05/2006    29/05/2009       N        LU0251144340
                   227 Fidelity Target 2035 (Euro) A Shares Distributing Euro            26/06/2006    30/04/2010       N        LU0251118260
                   228 Fidelity Target 2040 (Euro) A Shares Distributing Euro            26/06/2006    30/04/2010       N        LU0251119318
                   229 Euro Balanced A Shares SGD                                        02/04/2007    29/05/2009       N        LU0251143458
                   230 Growth and Income A Shares SGD                                    15/05/2006    30/04/2010        Y       LU0251144183
                   231 Growth and Income A Shares Monthly Distributing SGD               15/05/2006    30/04/2010       N        LU0251145313
                   232 Euro Bond A Shares GBP                                            26/06/2006    30/04/2010        Y       LU0251126362
                   233 European High Yield A Shares GBP                                  26/06/2006    30/04/2009       N        LU0251126875
                   234 European High Yield A Shares SGD                                  15/05/2006    30/04/2008       N        LU0251143961
                   235 European High Yield Monthly Distributing A Shares SGD             15/05/2006    30/04/2010       N        LU0251145669
                   236 International Bond A Shares GBP                                   26/06/2006    30/04/2009        Y       LU0251126958
                   237 International Bond A Shares SGD                                   15/05/2006    30/04/2008        Y       LU0251145156
                   238 International Bond Fund II A Shares SGD                           18/08/2006    30/04/2010        Y       LU0260904239
                   239 US Dollar Bond A Shares GBP                                       26/06/2006    30/04/2008       N        LU0251127097
                   240 US High Yield A Shares SGD                                        15/05/2006    30/04/2008       N        LU0251145230
                   241 US High Yield Monthly Distributing A Shares SGD                   15/05/2006    30/04/2010       N        LU0251145404
                   242 FAWF Japan A Shares USD                                           06/10/2006    30/04/2010       N        LU0267388733
                   243 European Fund A Shares SGD                                        02/04/2007    29/05/2009       N        LU0287142540
                   244 Emerging Market Debt Fund - A Shares SGD                          15/05/2006    30/04/2010       N        LU0251143706
                   245 Emerging Market Debt Fund - A Shares SGD Monthly Distributing15/05/2006         29/05/2009       N        LU0251145586
                   246 Japan Fund A Shares SGD                                           01/05/2007    30/04/2010       N        LU0251144696
                   247 Asian Aggressive - A Share €                                      18/02/2008    30/04/2010       N        LU0345360662
                   248 Asian Aggressive - A Share $                                      18/02/2008    30/04/2010       N        LU0345359904
                   249 China Focus - Share C $                                           01/05/2007    30/04/2010       N        LU0324709806
                   250 Emerging Asia - Share A €                                         21/04/2008    30/04/2010       N        LU0329678253
                   251 Emerging Asia - Share A $                                         21/04/2008    30/04/2010       N        LU0329678170
                   252 Emerging Europe, Middle East & Africa - Share A€                  11/06/2007    30/04/2010       N        LU0303816028
                   253 Emerging Europe, Middle East & Africa - Share A£                  11/06/2007    30/04/2010       N        LU0303817182
                   254 Emerging Europe, Middle East & Africa - Share A SGD               11/06/2007    30/04/2010       N        LU0345363179
                   255 Emerging Europe, Middle East & Africa - Share A$                  11/06/2007    30/04/2010       N        LU0303821028
                   256 Emerging Europe, Middle East & Africa - Share J$                  11/06/2007    30/04/2010       N        LU0318921391
                   257 Emerging Markets - Share A€                                       23/07/2007    30/04/2010       N        LU0307839646
                   258 Euro Blue Chip - Share A SGD                                      04/06/2007    30/04/2010       N        LU0287143191
                   259 European Growth - Share C €                                       05/11/2007    30/04/2010       N        LU0324710721
                   260 European Special Situations - Share A€                            21/01/2008    30/04/2010       N        LU0329678501
                   261 European Special Situations - Share A£                            21/01/2008    30/04/2010       N        LU0329678683
                   262 India Focus - Share A SGD                                         27/08/2007    30/04/2010       N        LU0287143357
                   263 Institutional Euro Bond - Share I€                                08/10/2007    25/05/2009       N        LU0318921474
                   264 Institutional Euro Core Plus Bond - Share I €                     09/07/2007    30/04/2008       N        LU0304536468
                   265 Institutional Global Bond - Share I €                             08/10/2007    30/04/2008       N        LU0318922100
                   266 Latin America - Share A SGD                                       04/06/2007    29/05/2009       N        LU0287143274
                   267 Live Today - Share A - GDIST- SGD                                 27/02/2008    30/04/2008       N        LU0346394009
                   268 Multi Asset Navigator - Share A SGD                               04/06/2007    30/04/2010       N        LU0286669857
                   269 Multi Asset Navigator - Share A$                                  08/05/2007    30/04/2010       N        LU0286670350
                   270 Multi Asset Navigator - Share C$                                  05/11/2007    30/04/2010       N        LU0324710309
                   271 Singapore- Share A SGD                                            27/08/2007    30/04/2010       N        LU0287143431
                   272 South East Asia - Share C$                                        05/11/2007    30/04/2010       N        LU0324710481
                   275 Global High Grade Income - A Monthly Dist $                       01/05/2008    30/04/2010       N        LU0390710613
                   276 Global High Grade Income - J Monthly Dist YEN                     01/05/2008    30/04/2010       N        LU0390711348
                   277 Global Inflation-Linked Bond Fund - A GBP (hedged)                01/05/2008    30/04/2010       N        LU0353648974




                                                                                 Page 43 of 148                                          Date: 12/20/2011 Time: 4:04 PM
Offis 3                                                                  Offshore Funds - Web Update List                                  HMRC Offshore Funds Team




          Ref     Fund Name                                                           Cert From      Cert To     Equalisation   SEDOL ISIN Ref
                       278 Global Inflation-Linked Bond Fund - A-SGD(hedged)           01/05/2008     30/04/2010       N         LU0353649196
                       279 Global Inflation-Linked Bond Fund - Y-GBP(hedged)           01/05/2008     30/04/2010       N         LU0393653919
                       280 Greater China Fund- A-SGD                                   01/05/2008     30/04/2010       N         LU0370786039
                       290 Asian High Yield - A MDist - SGD                            28/01/2010     30/04/2010       N         LU0286669774
                       291 Core Euro Bond - Y MDist - €                                09/02/2010     30/04/2010       N         LU0479691668
                       292 Global Real Asset Securities Fund - A Shares-GBP            30/11/2009     30/04/2010       N         LU0468715619
                       293 India Focus Fund - Y Shares-GBP                             26/10/2009     30/04/2010       N         LU0457960192
                       294 Multi-Asset Strategic Defensive Fund - A Shares-Eur         18/09/2009     30/04/2010       N         LU0413543991
                       295 China Opportunities - A Shares-USD                          23/11/2009     30/04/2010       N         LU0455707207
                       296 China Opportunities - A Shares-GBP                          23/11/2009     30/04/2010       N         LU0455706811
                       297 Asian Special Situations - A Shares -SGD                    01/05/2009     30/04/2010       N         LU0370786203
                       298 Fidelity LiveEasy Fund - A Capital MDist - HKD              01/05/2009     30/04/2010       N         LU0370786898
                       299 Fidelity LiveEasy Fund - A GMDist - HKD                     01/05/2009     30/04/2010       N         LU0370786625
                       300 China Focus Fund - Y Shares (GBP)                           26/10/2009     30/04/2010       N         LU0457959939
                       301 European High Yield Fund - A Shares SGD                     01/05/2009     30/04/2010       N         LU0251143961
                       302 Institutional Euro Core Plus Bond - Share I €               01/05/2009     30/04/2010       N
                       303 Institutional Global Bond - Share I €                       01/05/2009     30/04/2010       N        LU0318922100
                       304 International Bond A Shares SGD                             01/05/2009     30/04/2010       N
                       305 Live Today - Share A - GDIST SGD                            01/05/2009     30/04/2010       N
                       306 US High Yield Fund - A Shares SGD                           01/05/2009     30/06/2010       N
          F0385   Franklin Templeton Global Fund
                       001 Fiduciary Swiss Franc Global Bond Fund                       29/07/1994    23/09/2005       N
                       002 Fiduciary US Dollar Global Bond Fund                         29/07/1994    23/09/2005       N
                       003 Fiduciary Ex Japan Bond Fund                                 29/07/1994    31/12/2005       N
                       004 Fiduciary European High Yield Bond                           29/07/1994    23/09/2005       N
                       005 Fiduciary US Smaller Companies Fund                          29/07/1994    23/09/2005       N
                       006 Fiduciary Asian ( Ex Japan) Equity Fund                      29/07/1994    26/08/2005       N
                       007 Fiduciary European Smaller Companies Fund                    29/07/1994    26/08/2005       N
                       008 Fiduciary Ex Japan Global Equity Fund                        29/07/1994    31/12/2005       N
                       009 Fiduciary USD Hedged Global Fund                             29/07/1994    23/09/2005       N
          F0386   The Fifth Property Enterprise Trust                                   01/04/1996    31/03/2010       N
          F0395   First Property Enterprise Trust                                       01/04/1996    31/03/2010       N
          F0446   Fitzwilliam Active Management PCC Ltd                                 06/01/1998    31/12/2006       N
          F0451   Fitzwilliam International PCC Ltd                                     23/10/1998    31/12/2004       N
          F0482   Five Arrows Currency Fund Ltd                                         30/04/1984    30/04/2002       N
          F0492   Fleming Frontier Fund SICAV
                       001 European Discovery Fund                                      04/01/1995    30/04/2005       N
                       002 Russia Fund                                                  04/01/1995    30/04/2005       N
          F0506   Fleming Flagship Portfolio Fund SICAV                                 13/04/1992    30/04/2009       N        LU0055987373
          F0755   Formosa Fund                                                          13/03/1986    31/12/2003       Y
          F0759   Fourth Property Enterprise Trust                                      01/04/1996    31/03/2010       N
          F0763   Fourteenth Property Enterprise Trust                                  01/04/1996    31/03/2010       N
          F0766   FPK Financial Funds Plc                                               29/08/2000    31/12/2002       N
          F0767   Framlington International Portfolios SICAV
                       001 American Growth Fund                                         25/06/1998    31/07/2005       N
                       002 Health Fund                                                  25/06/1998    31/07/2005       N
                       003 Nasdaq Fund                                                  25/06/1998    31/07/2005       N
                       004 NetNet Fund                                                  25/06/1998    31/07/2005       N
          F0810   Frank Russell Investment Company Plc
                       001 Emerging Markets Equity Fund Class A Accumulating            01/04/1999    31/03/2005       N
                       002 Emerging Markets Equity Fund Class B Accumulating            01/04/1999    31/03/2005       N
                       003 Emerging Markets Equity Fund Class S                         01/04/1999    31/03/2005       N
                       004 Emerging Markets Equity Fund Class P                         01/04/1999    31/03/2005       N
                       005 Emerging Markets Equity Fund Class C                         01/04/1999    31/03/2005       N
                       006 Emerging Markets Equity Fund Class D Accumulating            01/04/1999    31/03/2005       N
                       007 Emerging Markets Equity Fund Class F Accumulating            01/04/1999    31/03/2005       N
                       008 Emerging Markets Equity Fund Class J                         01/04/1999    31/03/2005       N
                       009 Pacific Basin Fund Class A Accumulating                      01/04/1999    31/03/2005       N
                       010 Pacific Basin Fund Class B Accumulating                      01/04/1999    31/03/2005       N
                       011 Pacific Basin Fund Class S                                   01/04/1999    31/03/2005       N
                       012 Pacific Basin Fund Class P                                   01/04/1999    31/03/2005       N
                       013 Pacific Basin Fund Class C                                   01/04/1999    31/03/2005       N
                       014 Pacific Basin Fund Class D                                   01/04/1999    31/03/2005       N
                       015 Pacific Basin Fund Class F Accumulating                      01/04/1999    31/03/2005       N
                       016 Pacific Basin Fund Class J Accumulating                      01/04/1999    31/03/2005       N
                       017 Pacific Basin Fund Class 1 Accumulating                      01/04/1999    31/03/2005       N
                       018 Pacifig Basin Fund Class 1 Income                            01/04/1999    31/03/2005       N
                       019 US Equity Fund Class A                                       01/04/1999    31/03/2005       N
                       020 US Equity Fund Class B Accumulating                          01/04/1999    31/03/2005       N
                       021 US Equity Fund Class S                                       01/04/1999    31/03/2005       N
                       022 US Equity Fund Class P                                       01/04/1999    31/03/2005       N
                       023 US Equity Fund Class E                                       01/04/1999    31/03/2005       N
                       024 US Equity Fund Class C                                       01/04/1999    31/03/2005       N
                       025 US Equity Fund Class D                                       01/04/1999    31/03/2005       N
                       026 US Equity Fund Class F                                       01/04/1999    31/03/2005       N
                       027 US Equity Fund Class K                                       01/04/1999    31/03/2005       N
                       028 US Equity Fund Class J                                       01/04/1999    31/03/2005       N
                       029 US Equity Fund Class 1 Accumulating                          01/04/1999    31/03/2005       N
                       030 US Equity Fund Class 1 Income                                01/04/1999    31/03/2005       N
                       031 Japan Equity Fund Class A Accum                              01/04/1999    31/03/2005       N
                       032 Japan Equity Fund Class B Accum                              01/04/1999    31/03/2005       N
                       033 Japan Equity Fund Class S                                    01/04/1999    31/03/2005       N
                       034 Japan Equity Fund Class P Income                             01/04/1999    31/03/2005       N
                       035 Japan Equity Fund Class C                                    01/04/1999    31/03/2005       N
                       036 Japan Equity Fund Class D Accumulating                       01/04/1999    31/03/2005       N




                                                                                 Page 44 of 148                                         Date: 12/20/2011 Time: 4:04 PM
Offis 3                                                             Offshore Funds - Web Update List                                 HMRC Offshore Funds Team




          Ref   Fund Name                                                        Cert From     Cert To     Equalisation   SEDOL ISIN Ref
                   037 Japan Equity Fund Class F Accumulating                     01/04/1999    31/03/2005       N
                   038 Japan Equity Fund Class 1 Accumulating                     01/04/1999    31/03/2005       N
                   039 Japan Equity Fund Class 1 Income                           01/04/1999    31/03/2005       N
                   040 Global Bond Fund Class A Accumulating                      01/04/1999    31/03/2005       N
                   041 Global Bond Fund Class A Income                            01/04/1999    31/03/2005       N
                   042 Global Bond Fund Class B                                   01/04/1999    31/03/2005       N
                   043 Global Bond Fund Class S                                   01/04/1999    31/03/2005       N
                   044 Global Bond Fund Class P Income                            01/04/1999    31/03/2005       N
                   045 Global Bond Fund Class C                                   01/04/1999    31/03/2005       N
                   046 Global Bond Fund Class D                                   01/04/1999    31/03/2005       N
                   047 Global Bond Fund Class F Accumulating                      01/04/1999    31/03/2005       N
                   048 Global Bond Fund Class I Accum                             01/04/1999    31/03/2005       N
                   049 Global Bond Fund Class J Accum                             01/04/1999    31/03/2005       N
                   050 Global Bond Fund Class E Accum                             01/04/1999    31/03/2005       N
                   051 Global Bond Fund Class EH_B                                01/04/1999    31/03/2005       N
                   052 Global bond Fund Class DH_B                                01/04/1999    31/03/2005       N
                   053 Global Bond Fund Class NZD-A                               01/04/1999    31/03/2005       N
                   054 Global Bond Fund Class EH-MZ                               02/02/2000    31/03/2005       N
                   055 Global Bond Fund Class MZ                                  01/04/1999    31/03/2005       N
                   056 US Small Cap Equity Fund Class A Accum                     01/04/1999    31/03/2005       N
                   057 US Small Cap Equity Fund Class B Income                    01/04/1999    31/03/2005       N
                   058 US Small Cap Equity Fund SGAM Retail                       01/04/1999    31/03/2005       N
                   059 US Small Cap Equity Fund Class S                           01/04/1999    31/03/2005       N
                   060 US Small Cap Equity Fund Class SGAM Institutional          01/04/1999    31/03/2005       N
                   061 US Small Cap Equity Fund Class P income                    01/04/1999    31/03/2005       N
                   062 US Small Cap Equity Fund Class C                           01/04/1999    31/03/2005       N
                   063 US Small Cap Equity Fund Class F Accum                     01/04/1999    31/03/2005       N
                   064 US Small Cap Equity Fund Class E Accum                     01/04/1999    31/03/2005       N
                   065 US Small Cap Equity Fund Class J Accum                     01/04/1999    31/03/2005       N
                   066 US Small Cap Equity Fund Class I Income                    01/04/1999    31/03/2005       N
                   067 US Small Cap Equity Fund Class I Accum                     01/04/1999    31/03/2005       N
                   068 Sterling Bond Fund Class A Accum                           01/04/1999    31/03/2005       N
                   069 Sterling Bond Fund Class P Income                          01/04/1999    31/03/2005       N
                   070 Sterling Bond Fund Class I Accum                           01/04/1999    31/03/2005       N
                   071 Sterling Bond Fund Class I Income                          01/04/1999    31/03/2005       N
                   072 Sterling Bond Fund Class D                                 01/04/1999    31/03/2005       N
                   073 Sterling Bond Fund Class P Accum                           01/04/1999    31/03/2005       N
                   074 UK Index Linked Fund Class A Accum                         01/04/1999    31/03/2005       N
                   075 UK Index Linked Fund Class P Income                        01/04/1999    31/03/2005       N
                   076 UK Index Linked Fund Class D                               01/04/1999    31/03/2005       N
                   077 UK Index Linked Fund Class I Accum                         01/04/1999    31/03/2005       N
                   078 UK Equity Class A Accum                                    01/04/1999    31/03/2005       N
                   079 UK Equity Fund Class B                                     01/04/1999    31/03/2005       N
                   080 UK Equity Fund Class S                                     01/04/1999    31/03/2005       N
                   081 UK Equity Fund Class P                                     01/04/1999    31/03/2005       N
                   082 UK Equity Fund Class P Accum                               01/04/1999    31/03/2005       N
                   083 UK Equity Fund Class C Accum                               01/04/1999    31/03/2005       N
                   084 UK Equity Fund Class F Accum                               01/04/1999    31/03/2005       N
                   085 UK Equity Fund Class I Accum                               01/04/1999    31/03/2005       N
                   086 UK Equity Fund Class I Income                              01/04/1999    31/03/2005       N
                   087 UK Equity Fund Class D                                     01/04/1999    31/03/2005       N
                   088 UK Equity Fund Class E                                     01/04/1999    31/03/2005       N
                   089 UK Equity Fund Class J                                     01/04/1999    31/03/2005       N
                   090 UK Equity Fund Class MZ                                    01/04/1999    31/03/2005       N
                   091 Continental European Equity Fund Class A Accum             01/04/1999    31/03/2005       N
                   092 Continental European Equity Fund Class B Accum             01/04/1999    31/03/2005       N
                   093 Continental European Equity Fund Class S                   01/04/1999    31/03/2005       N
                   094 Continental European Equity Fund Class P                   01/04/1999    31/03/2005       N
                   095 Continental European Equity Fund Class C                   01/04/1999    31/03/2005       N
                   096 Continental European Equity Fund Class F                   01/04/1999    31/03/2005       N
                   097 Continental European Equity Fund Class I Accum             01/04/1999    31/03/2005       N
                   098 Continental European Equity Fund Class I Income            01/04/1999    31/03/2005       N
                   099 Continental European Equity Fund Class D                   01/04/1999    31/03/2005       N
                   100 Continental European Equity Fund Class P Accum             01/04/1999    31/03/2005       N
                   101 Continental European Equity Fund Class J                   01/04/1999    31/03/2005       N
                   102 Continental European Equity Fund MZ                        01/04/1999    31/03/2005       N
                   103 US Bond Fund Class A Accum                                 01/04/1999    31/03/2005       N
                   104 US Bond Fund Class B Accum                                 01/04/1999    31/03/2005       N
                   105 US Bond Fund Class I Accum                                 01/04/1999    31/03/2005       N
                   106 US Bond Fund Class I Income                                01/04/1999    31/03/2005       N
                   107 US Bond Fund Class J Accum                                 01/04/1999    31/03/2005       N
                   108 Sterling Corporate Bond Class A                            01/04/1999    31/03/2005       N
                   109 Sterling Corporate Bond Class D                            01/04/1999    31/03/2005       N
                   110 Sterling Corporate Bond Class I Accum                      01/04/1999    31/03/2005       N
                   111 Sterling Corporate Bond Class P Accum                      01/04/1999    31/03/2005       N
                   112 Sterling Corporate Bond Class P Income                     01/04/1999    31/03/2005       N
                   113 UK Long Dated Gilt Class A Accum                           01/04/1999    31/03/2005       N
                   114 OMAM US Growth Equity Fund                                 01/04/1999    31/03/2005       N
                   115 OMAM US Value Equity Fund USD Class                        01/04/1999    31/03/2005       N
                   116 OMAM US Core Equity Fund USD Class                         01/04/1999    31/03/2005       N
                   117 OMAM EAFE Concentrated Equity Fund                         01/04/1999    31/03/2005       N
                   118 OMAM EAFE Equity Fund                                      01/04/1999    31/03/2005       N
                   119 OMAM US Core Bond Fund                                     01/04/1999    31/03/2005       N
                   120 OMAN Global Equity Fund                                    01/04/1999    31/03/2005       N
                   121 OMAM Global (EX US) Bond Fund                              01/04/1999    31/03/2005       N




                                                                            Page 45 of 148                                        Date: 12/20/2011 Time: 4:04 PM
Offis 3                                                                    Offshore Funds - Web Update List                                    HMRC Offshore Funds Team




          Ref     Fund Name                                                               Cert From      Cert To     Equalisation   SEDOL ISIN Ref
                       122 OMAM Global Bond Fund                                           01/04/1999     31/03/2005       N
                       123 OMAM Money Market Fund                                          01/04/1999     31/03/2005       N
                       124 Emerging Markets Equity Fund Class A Accum                      01/04/1999     31/03/2005       N
                       125 Emerging Market Equity Fund Class I Income                      01/04/1999     31/03/2005       N
                       126 Pacific Basin Fund Class P Accum                                01/04/1999     31/03/2005       N
                       127 Japan Equity Fund Class E                                       01/04/1999     31/03/2005       N
                       128 Japan Equity Fund Class P Accum                                 01/04/1999     31/03/2005       N
                       129 Japan Equity Fund Class J                                       01/04/1999     31/03/2005       N
                       130 Global Bond Fund Class I Income                                 01/04/1999     31/03/2005       N
          F0811   Frank Russell Institutional Funds Plc
                       001 Global Bond ( US $Hedged) Fund                                   04/11/1996    31/03/2005       N
                       002 UK Balanced Class A                                              04/11/1996    31/03/2005       N
                       003 Growth Fund Class CS                                             04/11/1996    31/03/2005       N
                       004 Global Equity Fund Class A Acc                                   04/11/1996    31/03/2005       N
                       005 UK Balanced Class P                                              04/11/1996    31/03/2005       N
                       006 Global Equity Fund Class CS                                      04/11/1996    31/03/2005       N
          F0812   Frank Russell Qualifying Investor Fund Plc                                09/04/1999    21/06/2002       N
          F0815   Frank Russell Investment Company II Plc
                       001 Pan European Equity Class A Accumulating                         01/04/2001    31/03/2005       N
                       002 Pan European Equity Class B Accumulating                         01/04/2001    31/03/2005       N
                       003 Pan European Equity Class F Accumulating                         01/04/2001    31/03/2005       N
                       004 Pan European Equity Class I Accumulating                         01/04/2001    31/03/2005       N
                       005 Pan European Equity Class MZ                                     01/04/2001    31/03/2005       N
                       006 Pan European Equity PAM EU Class                                 01/04/2001    31/03/2005       N
                       007 Pan European Equity Class I Income                               01/04/2001    31/03/2005       N
                       008 Global Bond (Euro Hedged) Fund Class A Accumulating              01/04/2001    31/03/2005       N
                       009 Global Bond (Euro Hedged) Fund Class B Accumulating              01/04/2001    31/03/2005       N
                       010 Global Bond (Euro Hedged) Fund Class DH-B                        01/04/2001    31/03/2005       N
                       011 Global Bond (Euro Hedged) Fund Class F Accumulating              01/04/2001    31/03/2005       N
                       012 Global Bond (Euro Hedged) Fund Class I Accumulating              01/04/2001    31/03/2005       N
                       013 Global Bond (Euro Hedged) Fund Class I Income                    01/04/2001    31/03/2005       N
                       014 Global Bond (Euro Hedged) Class MZ Accumulating                  01/04/2001    31/03/2005       N
                       015 Euro Fixed Income Fund Class A                                   01/04/2001    31/03/2005       N
                       016 Euro Fixed Income Fund Class B Accumulating                      01/04/2001    31/03/2005       N
                       017 Euro Fixed Income Fund Class F Accumulating                      01/04/2001    31/03/2005       N
                       018 Euro Fixed Income Fund Class I Accumulating                      01/04/2001    31/03/2005       N
                       019 Euro Fixed Income Fund Class I Income                            01/04/2001    31/03/2005       N
                       020 Euro Fixed Income Fund Class P Income                            01/04/2001    31/03/2005       N
                       021 Euro Fixed Income Fund MZ Accumulating                           01/04/2001    31/03/2005       N
                       022 US Quant Fund Class A Income                                     01/04/2001    31/03/2005       N
                       023 US Quant Fund Class C Income                                     01/04/2001    31/03/2005       N
                       024 US Quant Fund Class B Income Accumulating                        01/04/2001    31/03/2005       N
                       025 US Quant Fund Class P Income                                     01/04/2001    31/03/2005       N
                       026 US Quant Fund Class E Income                                     01/04/2001    31/03/2005       N
                       027 US Quant Fund Class F Accumulating                               01/04/2001    31/03/2005       N
                       028 US Quant Fund Class K Accumulating                               01/04/2001    31/03/2005       N
                       029 US Quant Fund Class I Accumulating                               01/04/2001    31/03/2005       N
                       030 US Quant Fund Class I Income                                     01/04/2001    31/03/2005       N
                       031 US Quant Fund Class D Accumulating                               01/04/2001    31/03/2005       N
                       032 US Quant Fund Class MZ                                           01/04/2001    31/03/2005       N
                       033 UK Quant Fund Class A                                            01/04/2001    31/03/2005       N
                       034 UK Quant Fund Class B Accumulating                               01/04/2001    31/03/2005       N
                       035 UK Quant Fund Class P Income                                     01/04/2001    31/03/2005       N
                       036 UK Quant Fund Class C Accumulating                               01/04/2001    31/03/2005       N
                       037 UK Quant Fund Class I Accumulating                               01/04/2001    31/03/2005       N
                       038 UK Quant Fund Class I Income                                     01/04/2001    31/03/2005       N
                       039 US Growth Fund Class A Income                                    01/04/2001    31/03/2005       N
                       040 US Growth Fund Class B Accumulating                              01/04/2001    31/03/2005       N
                       041 US Growth Fund Class I Accumulating                              01/04/2001    31/03/2005       N
                       042 US Growth Fund Class I Income                                    01/04/2001    31/03/2005       N
                       043 US Growth Fund Class C Accumulating                              01/04/2001    31/03/2005       N
                       044 US Value Fund Class A Income                                     01/04/2001    31/03/2005       N
                       045 US Value Fund Class B Accumulating                               01/04/2001    31/03/2005       N
                       046 US Value Fund Class C                                            01/04/2001    31/03/2005       N
                       047 US Value Fund Class I Accumulating                               01/04/2001    31/03/2005       N
                       048 US Value Fund Class I Income                                     01/04/2001    31/03/2005       N
                       049 World Equity Fund Class B Accumulating                           01/04/2001    31/03/2005       N
                       050 World Equity Fund Class C                                        01/04/2001    31/03/2005       N
                       051 World Equity Fund Class I Accumulating                           01/04/2001    31/03/2005       N
                       052 World Equity Fund Class J Accumulating                           01/04/2001    31/03/2005       N
          F0851   Findlay Park Funds Plc
                       001 American Smaller Companies Fund - USD Share Class                06/03/1998    31/12/2009       N
                       002 American Smaller Companies Fund - GBP Share Class                06/03/1998    31/12/2009       N
                       003 Latin American Fund - USD Share Class                            10/10/2006    31/12/2009       N
          F0854   Fresco SICAV                                                              29/10/2001    31/12/2003       Y
          F0855   Friends Provident International Global Investment Portfolio SICAV
                       001 European Fund                                                    10/02/1998    22/03/2006       Y
                       002 Euro Balanced Yield Fund                                         10/02/1998    22/03/2006       N
                       003 Continental Europe Fund                                          10/02/2004    22/03/2006       N
                       004 North American Fund                                              10/02/1998    22/03/2006       N
                       005 Far East Fund                                                    10/02/1998    22/03/2006       N
                       006 Japan Fund                                                       10/02/1998    22/03/2006       N
                       007 Euro Bond Fund                                                   10/02/1998    22/03/2006       N
                       008 Euro Tech Bond                                                   10/02/1998    22/03/2006       N
                       009 Global Equity Bond                                               10/02/1998    22/03/2006       N




                                                                                      Page 46 of 148                                        Date: 12/20/2011 Time: 4:04 PM
Offis 3                                                                   Offshore Funds - Web Update List                                              HMRC Offshore Funds Team




          Ref     Fund Name                                                               Cert From Cert To         Equalisation             SEDOL ISIN Ref
                       010 All Stocks Euro Bond Fund                                       10/02/1998 22/03/2006            N
                       011 Global Bond Fund                                                10/02/1998 22/03/2006            N
                       012 Global Balanced Fund                                            10/02/1998 22/03/2006            N
          F0856   Friends Provident International Institutional Management Portfolio SICAV 13/09/2000 29/03/2004            N
          F0858   Freehold Income Trust                                                    01/04/2003 31/03/2011            N
          F0860   First State Global Umbrella Fund Plc
                       001 Asian Growth Fund- Class 1 Distributing                         14/10/2004 31/12/2010            N                IE00B031HW06
                       002 China Growth Fund - Class 1 Distributing                        14/10/2004 31/12/2010            N                 IE00B031HY20
                       003 Greater China Growth Fund - Class 1 Distributing                14/10/2004 31/12/2010            N                  IE00B031J352
                       004 Asian Equity Plus - Class 1 Distributing                        25/02/2005 31/12/2010            N                  IE0032834883
                       005 Indian Subcontinent - Class 1 Distributing                      13/10/2005 31/12/2010            N                IE00B0FGLM12
                       006 Global Listed Infrastructure - Class 1 Distributing             27/06/2008 31/12/2010            N                 IE00B29SXL01
                       007 Asian Property Securities - Class 1 Distributing                01/01/2008 31/12/2010            N                IE00B1G9TM23
          F0863   Franklin Templeton Global Fund
                       001 Fiduciary Swiss Franc Global Bond Fund                          01/01/2004 31/12/2004            N
                       002 Fiduciary US Dollar Global Bond Fund                            01/01/2004 31/12/2004            Y
                       003 Fiduciary Ex Japan Bond Fund                                    01/01/2004 31/12/2004            Y
                       004 Fiduciary European High Yield Bond Fund                         01/01/2004 31/12/2004            Y
                       005 FiduciaryUS Smaller Companies Fund                              01/01/2004 31/12/2004            Y
                       006 Fiduciary Asian (ex Japan) Equity Fund                          10/01/2004 31/12/2004            Y
                       007 Fiduciary European Smaller Companies Fund                       01/01/2004 31/12/2004            Y
                       008 Fiduciary Ex Japan Global Equity Fund                           01/01/2004 31/12/2004            Y
                       009 Fiduciary USD Hedged Global Fund                                01/01/2004 31/12/2004            Y
          F0872   Franklin Templeton Investment Funds
                       001 Templeton Global Bond Fund - Share Class A (dis)                01/07/2004 30/06/2010            N                LU0029871042
                       002 Templeton Global Bond Fund - Share Class B (dis)                01/07/2004 30/06/2010            N                LU0128533279
                       003 Global Bond Fund - Share Class A (dis) alt ccy                  01/07/2004 30/06/2006            N
                       004 Templeton Global Bond Fund - Share Class C (dis)                01/07/2004 30/06/2010            N                LU0181997775
                                                                                           01/07/2004 30/06/2010
                       005 Franklin US Dollar Liquid Reserve Fund - Share Class A (dis) (Formally Templeton US Dollar LiquidNReserve Fund)   LU0052767562
                                                                                           01/07/2004 30/06/2010
                       006 Franklin US Dollar Liquid Reserve Fund - Share Class B (dis) (Formally Templeton US Dollar LiquidNReserve Fund)   LU0098869075
                       007 Franklin US Government Fund - Share Class A (dis)               01/07/2004 30/06/2010            Y                LU0029872446
                       008 Franklin US Government Fund - Share Class B (dis)               01/07/2004 30/06/2010            Y                LU0098868937
                       009 Franklin US Government Fund - Share Class I (dis)               01/07/2004 30/06/2010            Y                LU0139222334
                       010 Franklin US Government Fund - Share Class N (dis)               01/07/2004 30/06/2010            Y                LU0098867376
                       011 Franklin High Yield Fund - Share Class A (dis)                  01/07/2004 30/06/2010            Y                LU0065014192
                       012 Franklin High Yield Fund - Share Class B (dis)                  01/07/2004 30/06/2010            Y                LU0098868697
                       013 Franklin High Yield Fund - Share Class I (dis)                  01/07/2004 30/06/2010            Y                LU0152908892
                       014 Franklin US Total Return Fund - Share Class A (dis)             01/07/2004 30/06/2010            Y                LU0170469265
                       015 Franklin US Total Return Fund - Share Class B (dis)             01/07/2004 30/06/2010            Y                LU0170470271
                       016 Franklin US Total Return Fund - Share Class C (dis)             01/07/2004 30/06/2010            Y                LU0170470784
                       017 Franklin US Total Return Fund - Share Class N (dis)             01/07/2004 30/06/2010            Y                LU0170470511
                       018 Franklin US Ultra Short Term Bond Fund - Share Class A (dis) 01/07/2004 30/06/2010               Y                LU0170467566
                       019 Franklin US Ultra Short Term Bond Fund - Share Class B (dis) 01/07/2004 30/06/2010               Y                LU0170467723
                       020 Franklin US Ultra Short Term Bond Fund - Share Class C (dis) 01/07/2004 30/06/2010               Y                LU0170468291
                       021 Franklin US Ultra Short Term Bond Fund - Share Class N (dis) 01/07/2004 30/06/2010               Y                LU0170468374
                       022 Templeton European Total Return Fund - Share Class A (dis)      01/07/2004 30/06/2010            N                LU0170473531
                       023 Templeton Global Total Return Fund - Share Class A (dis)        01/07/2004 30/06/2010            Y                LU0170475585
                       024 Templeton Global Total Return Fund - Share Class B (dis)        01/07/2004 30/06/2010            Y                LU0170477284
                       025 Franklin Income Fund - Share Class A (dis)                      01/07/2004 30/06/2010            Y                LU0098860793
                       026 Franklin Income Fund - Share Class B (dis)                      01/07/2004 30/06/2010            Y                LU0128532388
                       027 Templeton Emerging Markets Fund - Share Class A (dis)           01/07/2004 30/06/2010            N                LU0029874905
                       028 Templeton Global Fund - Share Class A (dis)                     01/07/2004 30/06/2010            Y                LU0029864427
                       029 Templeton Asian Growth Fund - Share Class A (dis)               01/07/2004 30/06/2010            Y                LU0029875118
                       030 Templeton Global Smaller Companies Fund - Share Class A (dis) 01/07/2004 30/06/2010              Y                LU0029874061
                       031 Templeton Latin America Fund - Share Class A (dis)              01/07/2004 30/06/2010            Y                LU0029865408
                       032 Franklin Mutual Beacon Fund - Share Class A (dis)               01/07/2004 30/06/2010            N                LU0208291251
                       033 Templeton Global (Euro) Fund - Share Class A (dis)              01/07/2004 30/06/2010            Y                LU0029873410
                       034 Templeton Euro Liquid Reserve Fund - Share Class A (dis)        01/07/2004 30/06/2010            Y                LU0052769774
                                                                                           01/07/2004 30/06/2010
                       035 Templeton Euro Government Bond Fund - A (dis) (Formally Euroland Bond Fund)                      Y                LU0093669546
                       036 Templeton Growth (Euro) Fund - Share Class A (dis)              01/07/2004 30/06/2010            Y                LU0188152069
                       037 Templeton Growth (Euro) Fund - Share Class I (dis)              01/07/2004 30/06/2010            Y                LU0211333702
                       038 Templeton European Fund - Share Class A (dis)                   01/07/2004 30/06/2010            Y                LU0229942049
                       039 Templeton Global Bond (Euro) Fund - Share Class A (dis)         01/07/2004 30/06/2010            Y                LU0170474935
                       040 Templeton Euro High Yield Fund - Share Class A (dis)            01/07/2004 30/06/2010            Y                LU0300744835
                       041 Templeton Global Balanced Fund - Share Class A (dis)            01/07/2004 30/06/2010            Y                LU0052756011
                       042 Templeton Emerging Markets Bond Fund - Share Class A (dis) 01/07/2004 30/06/2010                 Y                LU0029876355
                       043 Templeton Emerging Markets Bond Fund - Share Class A (dis) EUR  01/07/2004 30/06/2010            Y                LU0152984307
                       044 Templeton Emerging Markets Bond Fund - Share Class B (dis) 01/07/2004 30/06/2010                 Y                LU0099120023
                       045 Templeton Global Equity Income Fund - Share Class A (dis)       01/07/2004 30/06/2010            Y                LU0211328371
                       046 Templeton Global Equity Income Fund - Share Class B (dis)       01/07/2004 30/06/2010            Y                LU0211330435
                       047 Templeton Global Equity Income Fund - Share Class C (dis)       01/07/2004 30/06/2010            Y                LU0211330948
                       048 Templeton Global Income Fund - Share Class A (dis)              01/07/2004 30/06/2010            Y                LU0211326839
                       049 Templeton Global Income Fund - Share Class B (dis)              01/07/2004 30/06/2010            Y                LU0211327134
                       050 Templeton Global Income Fund - Share Class C (dis)              01/07/2004 30/06/2010            Y                LU0211327217
                       051 Templeton Asian Growth Fund - A (dis) EUR                       01/07/2005 30/06/2010            Y                LU0229939763
                       052 Templeton Asian Growth Fund - A (dis) GBP                       01/07/2005 30/06/2010            Y                LU0229940183
                       053 Templeton China Fund - A (dis) GBP                              01/07/2005 30/06/2010            N                LU0229940423
                       054 Templeton Latin America Fund - A (dis) GBP                      01/07/2005 30/06/2010            Y                LU0229944680
                       055 Templeton Eastern Europe Fund - A (dis)                         01/07/2005 30/06/2010            N                LU0229940696
                       056 Templeton Eastern Europe Fund - A (dis) GBP                     01/07/2005 30/06/2010            N                LU0229940936
                       057 Franklin Mutual Global Discovery Fund - A (dis) GBP             01/07/2005 30/06/2010            N                LU0229944847
                       058 Templeton Euroland Fund - A (dis)                               01/07/2005 30/06/2010            Y                LU0229941660
                       059 Franklin Templeton Japan Fund - A (dis) GBP                     01/07/2005 30/06/2010            N                LU0242690518
                       060 Templeton Growth (Euro) Fund - I (dis) USD                      01/07/2005 30/06/2010            Y                LU0234924669
                       061 Templeton BRIC Fund - A (dis) GBP                               01/07/2005 30/06/2010            N                LU0229946545




                                                                                   Page 47 of 148                                                    Date: 12/20/2011 Time: 4:04 PM
Offis 3                                                               Offshore Funds - Web Update List                                   HMRC Offshore Funds Team




          Ref   Fund Name                                                               Cert From Cert To      Equalisation   SEDOL ISIN Ref
                   062 Franklin India Fund - A (dis) GBP                                 01/01/2005 30/06/2010       N         LU0231206078
                   063 Templeton European Fund - A (dis) USD                             01/07/2005 30/06/2010        Y        LU0029868097
                   064 Franklin Mutual European Fund - A (dis)                           01/07/2005 30/06/2010        Y        LU0229938955
                   065 Franklin Mutual European Fund - A (dis) GBP                       01/07/2005 30/06/2010        Y        LU0229939250
                   066 Franklin Aggressive Growth Fund - A (dis) GBP                     01/07/2005 30/06/2006       N
                   067 Templeton Euro High Yield Fund - I (dis)                          01/07/2005 30/06/2010        Y       LU0300745055
                   068 Templeton European Total Return Fund - A (dis) USD                01/07/2005 30/06/2010       N        LU0231792887
                   069 Templeton European Total Return Fund - A (dis) GBP                01/07/2005 30/06/2009       N        LU0229943013
                   070 Templeton European Total Return Fund - C (dis) USD                01/07/2005 30/06/2010       N        LU0231793000
                   071 Franklin Income Fund - C (dis)                                    01/07/2005 30/06/2010        Y       LU0229938799
                   072 Templeton Asian Bond Fund - A (dis)                               01/07/2005 30/06/2010        Y       LU0229950067
                   073 Templeton Asian Bond Fund - B (dis)                               01/07/2005 30/06/2010        Y       LU0229950570
                   074 Templeton Asian Bond Fund - C (dis)                               01/01/2005 30/06/2010        Y       LU0229951461
                   075 Templeton Asian Bond Fund - N (dis)                               01/07/2005 30/06/2010        Y       LU0229950810
                   076 Templeton Global Balanced Fund - C (dis)                          01/07/2005 30/06/2010        Y       LU0229943104
                                                                                         01/07/2005 30/06/2010
                   077 Franklin Global Real Estate Fund - A (dis) (Formally Global Real Estate (USD) Fund)            Y       LU0229948244
                                                                                         01/07/2005 30/06/2010
                   078 Franklin Global Real Estate Fund - B (dis) (Formally Global Real Estate (USD) Fund)            Y       LU0229948673
                                                                                         01/07/2005 30/06/2010
                   079 Franklin Global Real Estate Fund - C (dis) (Formally Global Real Estate (USD) Fund)            Y       LU0229949648
                                                                                         01/07/2005 30/06/2010
                   080 Franklin Global Real Estate Fund - N (dis) (Formally Global Real Estate (USD) Fund)            Y       LU0229948913
                                                                                         01/07/2006 30/06/2010
                   081 Franklin Global Real Estate Fund - I (dis) (Formally Global Real Estate (USD) Fund)            Y       LU0229949481
                   082 Franklin Global Real Estate (EUR) Fund - A (dis) GBP              01/07/2005 15/12/2008       N        LU0229947949
                   083 Templeton Global Bond Fund - A (dis) EUR                          01/07/2005 30/06/2010       N        LU0152981543
                   084 Templeton Global Bond Fund - I (dis) EUR                          01/07/2005 30/06/2010       N        LU0260864938
                   085 Templeton Global Bond Fund - A (dis) GBP                          01/07/2005 30/06/2010       N        LU0229943369
                   086 Templeton Global Total Return Fund - C (dis)                      01/07/2005 30/06/2010        Y       LU0229943799
                   087 Templeton Global Total Return Fund - A (dis) EUR                  01/07/2005 30/06/2010        Y       LU0234926953
                   088 Templeton Global Total Return Fund - I (dis) CHF                  01/07/2005 30/06/2010        Y       LU0229041750
                   089 Franklin US Total Return Fund - I (dis)                           01/07/2006 30/06/2010        Y       LU0260866800
                   090 Templeton European Total Return Fund - I (dis)                    01/07/2006 30/06/2010       N        LU0260864854
                   091 Templeton Global Total Return Fund - I (dis) EUR                  01/07/2006 30/06/2010        Y       LU0260865075
                   092 Templeton Global Total Return Fund - A (dis) GBP                  01/07/2006 30/06/2010        Y       LU0274552982
                   093 Templeton Global Smaller Companies Fund - C (dis)                 01/07/2006 30/06/2010       N        LU0260873418
                   094 Templeton Latin America Fund - A (dis) EUR                        01/07/2006 30/06/2010        Y       LU0260865158
                   095 Franklin Mutual Beacon Fund - B (dis) EUR                         01/07/2006 30/06/2010       N        LU0285259155
                   096 Templeton Growth (Euro) Fund - B (dis)                            01/07/2006 30/06/2010       N        LU0285257886
                   097 Templeton Growth (Euro) Fund - A (dis) USD                        01/07/2006 30/06/2010        Y       LU0269666987
                   098 Templeton Emerging Markets Bond Fund - I (dis)                    01/07/2006 30/06/2010        Y       LU0260869499
                   099 Templeton China Fund - A (dis) EUR                                01/07/2006 30/06/2010       N        LU0260864003
                   100 Templeton Eastern Europe Fund - B (dis)                           01/07/2006 30/06/2010       N        LU0285258348
                   101 Franklin Mutual Global Discovery Fund - A (dis) EUR               01/07/2006 30/06/2010        Y       LU0260862726
                   102 Franklin Mutual Global Discovery Fund - I (dis) EUR               01/07/2006 30/06/2010        Y       LU0260862999
                   103 Templeton Euroland Fund - B (dis)                                 01/07/2006 30/06/2010       N        LU0285258777
                   104 Templeton Euroland Fund - I (dis)                                 01/07/2006 30/06/2010        Y       LU0260864771
                   105 Franklin Templeton Japan Fund - A (dis) EUR                       01/07/2006 30/06/2010       N        LU0260863294
                   106 Templeton BRIC Fund - A (dis)EUR                                  01/07/2006 30/06/2010       N        LU0260863617
                   107 Franklin India Fund - A (dis) EUR                                 01/07/2006 30/06/2010       N        LU0260862304
                   108 Franklin India Fund - I (dis) EUR                                 01/07/2006 30/06/2010        Y       LU0260862486
                   109 Franklin Mutual European Fund - B (dis)                           01/07/2006 30/06/2010       N        LU0285259742
                   110 Franklin Mutual European Fund - I (dis)                           01/07/2006 30/06/2010        Y       LU0260862569
                   111 Templeton Asian Bond Fund - A (dis) EUR                           01/07/2006 30/06/2010        Y       LU0260863377
                   112 Templeton Asian Bond Fund - I (dis) EUR                           01/07/2006 30/06/2010        Y       LU0260863534
                   113 Franklin Global Real Estate (Euro) Fund - A (dis)                 01/07/2006 30/06/2010        Y       LU0260861918
                   114 Franklin Global Real Estate (Euro) Fund - I (dis)                 01/07/2006 30/06/2010        Y       LU0260862130
                   115 Templeton Global Absolute Return Euro Fund - A (dis)              01/07/2006 30/06/2009       N        LU0260849111
                   116 Templeton Global Absolute Return Euro Fund - I (dis)              01/07/2006 19/12/2008       N        LU0260849624
                   117 Franklin Asian Flex Cap Fund - A (dis)                            01/07/2006 30/06/2010       N        LU0260852842
                   118 Franklin Asian Flex Cap Fund - I (dis)                            01/07/2006 30/06/2010        Y       LU0260854541
                   119 Franklin Asian Flex Cap Fund - A (dis) GBP                        01/07/2006 30/06/2010        Y       LU0260853063
                   120 Templeton US Value Fund - A (dis) GBP                             01/07/2006 30/06/2010       N        LU0274552636
                   121 Templeton US Value Fund - A (dis) EUR                             01/07/2006 30/06/2010       N        LU0285256052
                   122 Templeton US Value Fund - I (dis) GBP                             01/07/2006 30/06/2010        Y       LU0285256649
                   123 Franklin US Opportunities Fund - A (dis) GBP                      01/07/2006 30/06/2010       N        LU0229938369
                   124 Franklin US Opportunities Fund - A (dis) EUR                      01/07/2006 30/06/2010       N        LU0260861751
                   125 Templeton Global Equity Income Fund - Share Class I (dis) JPY 01/07/2007 30/06/2009           N        LU0327755947
                   126 Templeton BRIC Fund - I (dis) EUR                                 01/07/2007 30/06/2010        Y       LU0260863708
                   127 Templeton European Total Return Fund - A (dis) EUR (annually) 01/07/2007 30/06/2010           N        LU0300745139
                   128 Templeton European Total Return Fund - I (dis) EUR (annually) 01/07/2007 30/06/2010           N        LU0300745212
                   129 Templeton European Total Return Fund - N (dis) EUR                01/07/2007 30/06/2010       N        LU0366769064
                   130 Templeton Global Total Return Fund - A (dis) GBP-H                01/07/2007 30/06/2010        Y       LU0316493153
                   131 Templeton Global Total Return Fund - A (ydis) EUR                 01/07/2007 30/06/2010        Y       LU0300745725
                   132 Templeton Global Total Return Fund - I (ydis) EUR                 01/07/2007 30/06/2010        Y       LU0300746376
                   133 Templeton Global Total Return Fund - A (dis) EUR-H                01/07/2007 30/06/2010        Y       LU0366773504
                   134 Templeton Global Total Return Fund - N (dis) EUR-H                01/07/2007 30/06/2010        Y       LU0366773256
                   135 Franklin Natural Resources Fund - A (dis) USD                     01/07/2007 30/06/2010       N        LU0300736492
                   136 Templeton Global Absolute Return (USD) Fund - A (dis) GBP         01/07/2007 30/06/2009       N        LU0300746707
                   137 Templeton Global Absolute Return (USD) Fund - A (dis) USD         01/07/2007 30/06/2009       N        LU0300739918
                   138 Templeton Global Absolute Return (USD) Fund - C (dis) USD         01/07/2007 30/06/2009       N        LU0300740411
                   139 Templeton Global High Yield Fund - A (dis) EUR                    01/07/2007 30/06/2010        Y       LU0300744165
                   140 Templeton Global High Yield Fund - A (dis) GBP                    01/07/2007 30/06/2010        Y       LU0300748588
                   141 Templeton Global High Yield Fund - A (dis) USD                    01/07/2007 30/06/2010        Y       LU0300741062
                   142 Templeton Emerging Markets Smaller Companies Fund - A (dis) USD   01/07/2007 30/06/2010        Y        LU030073805
                   143 Templeton Emerging Markets Smaller Companies Fund - A (dis) GBP   01/07/2007 30/06/2010        Y       LU0300746616
                                                                                          EUR
                   144 Franklin Templeton Global Fundamental Strategies Fund - A (dis) 01/07/2007 30/06/2010          Y       LU0343523998
                                                                                          USD
                   145 Franklin Templeton Global Fundamental Strategies Fund - A (dis) 01/07/2007 30/06/2010          Y       LU0316494631
                   146 Franklin Templeton Global Equity Strategies Fund - A (dis) EUR 01/07/2007 30/06/2010          N        LU0358320686




                                                                               Page 48 of 148                                         Date: 12/20/2011 Time: 4:04 PM
Offis 3                                                                Offshore Funds - Web Update List                                 HMRC Offshore Funds Team




          Ref   Fund Name                                                             Cert From Cert To       Equalisation   SEDOL ISIN Ref
                    147 Franklin Templeton Global Equity Strategies Fund - A (dis) USD 01/07/2007 30/06/2010        N         LU0358320413
                    148 Templeton Global Bond Fund-A(dis) EUR-H                         01/07/2007 30/06/2010       N         LU0366770310
                    149 Templeton Global Bond Fund -A(dis) GBP-H                        01/07/2007 30/06/2010       N         LU0316492692
                    150 Templeton Global Bond Fund- N(dis) EUR-H                        01/07/2007 30/06/2010       N         LU0366773173
                    151 Templeton Global Bond Fund - A(dis) EUR (annually)              01/07/2007 30/06/2010       N         LU0300745303
                    152 Templeton Global Bond Fund-I (dis) EUR (annually)               01/07/2007 30/06/2010       N         LU0300745642
                    153 Templeton Euro High Yield Fund-A(dis)(annually)                 01/07/2007 30/06/2010        Y        LU0109395268
                    154 Templeton Euro High Yield Fund - I (dis)(annually)              01/07/2007 30/06/2010        Y        LU0229041164
                    155 Franklin MENA Fund - A (dis) EUR                                01/07/2008 30/06/2010        Y        LU0352132442
                    156 Franklin MENA Fund - A (dis) GBP                                01/07/2008 30/06/2010        Y        LU0352132368
                    157 Franklin MENA Fund - A (dis) USD                                01/07/2008 30/06/2010        Y        LU0366004546
                    158 Franklin MENA Fund - I (dis) USD                                29/08/2008 30/06/2010        Y        LU0385641021
                    159 Franklin World Perspectives Fund - I (dis) GBP                  14/10/2008 30/06/2010       N         LU0390135258
                    160 Franklin World Perspectives Fund - A (dis) GBP                  14/10/2008 30/06/2010       N         LU0390135175
                    161 Templeton Asian Smaller Companies Fund - I (dis) GBP            14/10/2008 30/06/2010        Y        LU0390136652
                    162 Templeton Asian Smaller Companies Find - A (dis) GBP            14/10/2008 30/06/2010        Y        LU0390135761
                    163 Templeton Asian Smaller Companies Fund - A (dis) USD            14/10/2008 30/06/2010        Y        LU0390135688
                    164 Templeton Frontier Markets Fund - I (dis) GBP                   14/10/2008 30/06/2010        Y        LU0390137387
                    165 Templeton Frontier Markets Fund - A (dis) GBP                   14/10/2008 30/06/2010        Y        LU0390137114
                    166 Templeton Frontier Markets Fund - A (dis) USD                   14/10/2008 30/06/2010        Y        LU0390137627
                    167 Templeton Global Bond Fund - I (dis) GBP                        01/07/2009 30/06/2010       N
                    168 Templeton Global Bond Fund - I (dis) GBP-H                      01/07/2009 30/06/2010       N
                    169 Templeton Global Bond Fund - A(dis) EUR-H (annually)            01/07/2009 30/06/2010       N
                    170 Templeton Global Bond Fund - I (dis) EUR-H (annually)           01/07/2009 30/06/2010       N
                    171 Templeton Global Bond Fund - Z (dis) EUR-H (annually)           01/07/2009 30/06/2010       N
                    173 Templeton Global Total Return Fund - I (dis) GBP                01/07/2009 30/06/2010        Y
                    174 Templeton Global Total Return Fund - I (dis) GBP-H              01/07/2009 30/06/2010        Y
                    177 Templeton Global Total Return Fund - A (ydis) EUR-H             01/07/2009 30/06/2010        Y
                    178 Templeton Global Total Return Fund - I (ydis) EUR-H             01/07/2009 30/06/2010        Y
                    179 Templeton Global Total Return Fund - Z (ydis) EUR-H             01/07/2009 30/06/2010        Y
                    180 Templeton European Corporate Bond Fund - Share Class A (dis) 30/04/2010 30/06/2010          N
                    181 Templeton European Corporate Bond Fund - Share Class N (dis) 30/04/2010 30/06/2010          N
                    182 Templeton European Corporate Bond Fund - Share Class I (dis) 30/04/2010 30/06/2010          N
                    183 Franklin Gold And Precious Metals Fund - Share Class I (dis)    30/04/2010 30/06/2010       N
                    184 Franklin Gold And Precious Metals Fund - Share Class A (dis)    30/04/2010 30/06/2010       N
                                                                                        30/04/2010 30/06/2010
                    185 Franklin Gold And Precious Metals Fund - Share Class A (dis) EUR-H                          N
                    186 Templeton Euro High Yield Fund - Share Class A (dis) USD        01/07/2009 30/06/2010        Y
                    187 Templeton Euro High Yield Fund - Share Class B (dis) EUR        01/07/2009 30/06/2010        Y
                    188 Templeton Euro High Yield Fund - Share Class B (dis) USD        01/07/2009 30/06/2010        Y
                    189 Templeton Emerging Markets Bond Fund - Share Class A (dis) GBP  01/07/2009 30/06/2010        Y
                    190 Templeton Emerging Markets Bond Fund - Share Class A (dis) USD  01/07/2009 30/06/2010        Y
                    191 Templeton Emerging Markets Bond Fund - Share Class B (dis) 01/07/2009 30/06/2010             Y
                    192 Templeton Emerging Markets Bond Fund - Share Class I (dis) GBP-H01/07/2009 30/06/2010        Y
                                                                                        01/07/2009 30/06/2010
                    193 Templeton Emerging Markets Bond Fund - Share Class A (dis) EUR-H (Annually)                  Y
                    194 Templeton Asian Growth Fund - I (dis) EUR-H                     01/07/2009 30/06/2010        Y
                    195 Templeton Asian Growth Fund - Z (dis) EUR-H                     01/07/2009 30/06/2010        Y
                    196 Templeton Latin America Fund - I (dis) EUR-H                    01/07/2009 30/06/2010        Y
                    197 Franklin India Fund - I (dis) EUR-H                             01/07/2009 30/06/2010        Y
                    198 Templeton Frontier Markets Fund - Z (dis) EUR-H                 01/07/2009 30/06/2010        Y
                                                                                        01/07/2010 30/06/2010
                    199 Franklin European Small-Mid Cap Growth Fund - Share Class A (dis) GBP                        Y
                    200 Franklin European Growth Fund - Share Class A (dis) GBP         01/07/2010 30/06/2010        Y
          F0875 Federated International Fund Plc
                    001 Short-Term US Gov Securities - Inst Serie                       01/01/2005 31/12/2009        Y
                    002 Short-Term US Gov Securities - Inst Serv-Divs                   01/01/2005 31/12/2009        Y
                    003 Short-Term US Gov Securities - Invest Divs Series               01/01/2005 31/12/2009        Y
                    004 Short-Term Euro - Inst Series                                   01/01/2005 31/12/2009        Y
                    005 Short-Term Euro - Inst Service Series                           01/01/2005 31/12/2009        Y
                    006 Short-Term US Treasury Securities - Inst Series                 01/01/2005 31/12/2009        Y
                    007 Short-Term US Treasury Securities - Inst Service Series         01/01/2005 31/12/2009        Y
                    008 Short-Term US Prime - Inst Series                               01/01/2005 31/12/2009        Y
                    009 Short-Term US Prime - Inst Service Series                       01/01/2005 31/12/2009        Y
                    010 Short-Term US Prime - Service-Dividend Series                   01/01/2005 31/12/2009        Y
                    011 Short-Term US Prime - Invest Dividend Series                    01/01/2005 31/12/2009        Y
                    012 Kaufmann (prev Equity) Growth Fund-Class A shares (USD)         01/01/2007 31/12/2009        Y
                    013 Kaufmann (prev Equity) Growth Fund-Class C shares (USD)         01/01/2007 31/12/2009        Y
                    014 Market Opportunity Value Fund-Class A shares (USD)              01/01/2007 31/12/2009        Y
                    015 Market Opportunity Value Fund-Class C shares (USD)              01/01/2007 31/12/2009        Y
                    016 Strategic Value Equity Fund-Class A shares (USD)                01/01/2007 31/12/2009        Y
                    017 Strategic Value Equity Fund-Class C shares (USD)                01/01/2007 31/12/2009        Y
          F0877 BNP Paribas L1 SICAV (Previously Fortis L Fund SICAV)
                                                                                        UK dis
                    001 Real Estate Securities Europe (prev Real Estate Europe) - Class 01/01/2006 31/12/2009       N        LU0224377985
                    002 Equity Japan - Class UK dis                                     01/01/2007 31/12/2009       N        LU0224370899
                    003 Equity China - Class UK dis (prev Equity Greater China)         01/01/2007 31/12/2009       N        LU0224369453
                    004 V 150 class UKH dis (prev Absolute Return)                      08/12/2008 31/12/2009       N        LU0396582677
                    005 Absolute Return V 300 class UKH                                 08/12/2008 10/07/2009       N        LU0317290764
                    006 OBAM Equity World class UK Dis                                  01/01/2008 31/12/2009       N        LU0224367911
                    007 Opportunities USA Class UK                                      24/11/2008 31/12/2009       N        LU0377125827
                    008 Bond World Emerging Local class UK                              01/01/2008 31/12/2009       N        LU0251280441
                    009 Equity Brazil - Class UK                                        01/01/2009 31/12/2009       N        LU0377074066
                    010 Equity India - Class UK                                         01/01/2009 31/12/2009       N        LU0377089254
                    011 Bond Best Selection World Emerging - Class UK                   01/01/2009 31/12/2009       N        LU0377068332
                    012 FLF V350 Class UKH                                              10/07/2009 31/12/2009       N        LU0429161028
          F0878 FF&P World Equities Fund Limited
                    001 Dollar                                                          20/06/2006 31/03/2007       N
                    002 Sterling                                                        20/06/2006 31/03/2007       N




                                                                               Page 49 of 148                                        Date: 12/20/2011 Time: 4:04 PM
Offis 3                                                                  Offshore Funds - Web Update List                                      HMRC Offshore Funds Team




          Ref   Fund Name                                                              Cert From      Cert To       Equalisation    SEDOL ISIN Ref
          F0879 Franklin Templeton Emerging Markets Debt Opportunities Fund Plc
                     001 USD Class A (dis)                                               01/07/2006    30/04/2010         Y         USD IE0003361148
                     002 CHF Class B (dis)                                               01/07/2006    30/04/2010         Y         CHF IE0033405659
                     003 GBP Class C (dis)                                               01/07/2006    30/04/2010         Y        GBP IE00B1FQBH34
                     004 EUR Class D (dis)                                               01/07/2006    30/04/2010         Y        EUR IE00B1VQVY47
          F0880 FTSEpx Fund
                     001 All Property Sub Fund                                           01/04/2006    31/03/2008         N
                     002 Retail Sub Fund                                                 01/04/2006    31/03/2008         N
                     003 Office Sub Fund                                                 01/04/2006    31/03/2008         N
                     004 Industrial Sub Fund                                             01/04/2006    31/03/2008         N
                     005 Retail Warehouse Sub Fund                                       01/04/2006    31/03/2008         N
                     006 Shop Sub Fund                                                   01/04/2006    31/03/2008         N
                     007 Shopping Centre Sub Fund                                        01/04/2006    31/03/2008         N
                     008 Central London Office Sub Fund                                  01/04/2006    31/03/2008         N
                     009 Regional Office Sub Fund                                        01/03/2006    31/03/2008         N
                     010 Distribution Warehouse Sub Fund                                 01/04/2006    31/03/2008         N
                     011 Standard Industrial Sub Fund                                    01/03/2006    31/03/2008         N
          F0881 Franklin Floating Rate II Fund
                     001 Franklin Floating Rate II Fund - A (Ydis) Share Class           14/05/2007    31/10/2010         Y
                     002 Franklin Floating Rate II Fund - I (Mdis) Share Class           15/12/2007    31/10/2010         Y
          F0882 Fidelity Institutional Cash Fund Plc
                     001 The Sterling Fund - Sterling A Distributing Share Class         01/09/2006    31/08/2009         N
                     002 The Sterling Fund - Sterling B Distributing Share Class         01/09/2007    31/08/2009         N
                     003 The Sterling Fund - Sterling D Distributing Share Class         01/09/2007    31/08/2009         N
          F0883 Four Capital Funds Plc
                     001 Four Focus Equity Fund - Share Class C                          21/12/2006    31/10/2010         N
                                                                                         21/12/2006
                     002 Four UK Diversified Equity (Four Active UK Equity Fund) - Share Class C       31/10/2010         N
                     003 FOUR European Alpha Fund - C Class (GBP)                        02/09/2009    31/10/2010         N
                     004 FOUR European Alpha Fund - C Class (EUR)                        02/09/2009    31/10/2009         N
          F0884 Fabien Pictet & Partners Emerging Markets Fund                           01/01/2006    31/12/2007         N
          F0885 Fort Thanet Unit Trust                                                   21/06/2005    31/01/2007         N
          F0887 The Fareham Property Unit Trust                                          22/05/2007    31/03/2010         N
          F0888 FCM Funds Plc
                     001 FCM Funds Plc - FCM European Total return Fund Class B GBP 23/08/2007         30/06/2010         Y
                     002 FCM Funds Plc - FCM European Opportunities Fund - Class B GBP   01/07/2008    30/06/2010         Y
                     003 FCM Funds Plc - FCM European Total return Fund Class B Euro 01/07/2009        30/06/2010         Y
                     004 FCM Funds Plc - FCM European Total return Fund Class B USD 01/07/2009         30/06/2010         Y
                     005 FCM Funds Plc - FCM European Opportunities Fund - Class B Euro  01/07/2009    30/06/2010         Y
                     006 FCM Funds Plc - FCM European Opportunities Fund - Class B USD   01/07/2009    30/06/2010         Y
          F0889 Friars Gate Unit Trust                                                   10/09/2004    31/12/2008         N
          F0890 The Fulham Broadway Unit Trust                                           11/11/2005    31/12/2008         N
          F0891 Fidelity Active Strategy SICAV
                     001 Europe Fund - A-DIST-GBP                                        01/10/2007    30/09/2010         N          LU0348529529
                     002 Japan Fund - A-JPY                                              01/10/2007    30/09/2010         N
                     003 Japan Fund - J-DIST-JPY                                         01/10/2007    30/09/2010         N
                     004 Optimised European Market Neutral Fund - A-DIST-GBP (hedged)    01/10/2007    30/09/2010         N
                     005 Optimised European Market Neutral Fund - A-DIST-EUR             01/10/2008    30/09/2010         N
                     006 Optimised European Market Neutral Fund - I-DIST-EUR             01/10/2008    30/09/2010         N
                     007 Japan Fund - I-EUR                                              01/10/2008    30/09/2009         N          LU0348530535
                     008 Europe Fund - E-EUR                                             01/10/2009    30/09/2010         N
                     009 Optimised European Market Neutral Fund - A-EUR                  01/10/2009    30/09/2010         N
                     010 Optimised European Market Neutral Fund - E-EUR                  01/10/2009    30/09/2010         N
                     011 Optimised European Market Neutral Fund - Y-EUR                  01/10/2009    30/09/2010         N
                     012 Optimised European Market Neutral Fund - I-EUR                  01/10/2009    30/09/2010         N
                     013 Optimised European Market Neutral Fund - I-GBP (Hedged)         01/10/2009    30/09/2010         N
                     014 Optimised European Market Neutral Fund - A-USD (Hedged)         01/10/2009    30/09/2010         N
          F0893 Focused SICAV
                     001 Global Bond - Share Class (GBP Hedged) A                        01/11/2007    31/10/2010         Y          LU0326810180
                     002 Global Bond - Share Class (EUR Hedged) A                        06/08/2010    31/10/2010         Y          LU0526609390
                     003 Corporate Bond EUR - Share Class A                              01/11/2009    31/10/2010         Y          LU0526609044
                     004 Corporate Bond EUR - Share Class (GBP Hedged) A                 06/08/2010    31/10/2010         Y          LU0526609127
                     005 High Grade Bond GBP - Share Class A                             06/08/2010    31/10/2010         Y          LU0526609556
                     006 High Grade Bond EUR - Share Class A                             06/08/2010    31/10/2010         Y          LU0526609473
                     007 High Grade Long Term Bond EUR - Share Class A                   06/08/2010    31/10/2010         Y          LU0526609630
                     008 High Grade Long Term Bond GBP - Share Class A                   06/08/2010    31/10/2010         Y          LU0526609713
          F0894 Fulcrum UCITS III SICAV
                     001 Fulcrum Alternative Beta Plus - Class D (GBP)                   12/10/2007    31/12/2009         N
                     002 Fulcrum Alternative Beta Plus - Class I (GBP)                   12/10/2007    31/12/2009         N
                     003 Fulcrum Alternative Beta Plus - Class Z (GBP)                   12/10/2007    31/12/2009         N
                     004 Fulcrum Alternative Beta Plus - Class A (GBP)                   01/01/2009    31/12/2009         N
                     005 Fulcrum Alternative Beta Plus Daily - Class D (GBP)             04/03/2009    31/12/2009         N
                     006 Fulcrum Alternative Beta Plus Daily - Class P (GBP)             04/03/2009    31/12/2009         N
                     007 Fulcrum Global Equity - Class I (GBP)                           26/08/2009    31/12/2009         N
          F0895 Filbert Street Student Accommodation Unit Trust                          05/12/2006    31/12/2008         N
          F0896 Fairholme Fund                                                           01/12/2007    30/11/2009         N
          F0897 Fleming Flagship Fund SICAV                                              03/07/1984    30/06/1999         N
          F0898 First State Funds Plc                                                    30/07/2009    31/12/2009         N          IE00B4QZ3520
          F0899 FundLogic Structured Products SICAV
                     001 FundLogic Structured Products SICAV - Share I $                 01/07/2009    31/12/2009         N          FR0010616961
                     002 FundLogic Structured Products SICAV - Share K $                 01/07/2009    31/12/2009         N          FR0010617407
          F0900 Firebird Avrora Fund                                                     01/01/2009    31/12/2009         N
          F0901 Fundlogic Global Solutions Plc                                           27/11/2009    31/01/2010         N
          F0902 Fidelity Institutional Liquidity Fund Plc
                     001 The Canadian Dollar Fund - CAD A Share Class 02                 01/09/2009    31/08/2010         N
                     002 The Canadian Dollar Fund - CAD B Share Class 03                 01/09/2009    31/08/2010         N




                                                                                 Page 50 of 148                                             Date: 12/20/2011 Time: 4:04 PM
Offis 3                                                                 Offshore Funds - Web Update List                                  HMRC Offshore Funds Team




          Ref     Fund Name                                                           Cert From     Cert To     Equalisation   SEDOL ISIN Ref
                       003 The Canadian Dollar Fund - CAD D Share Class 04             01/09/2009    31/08/2010       N
                       004 The Euro Fund - EUR A Share Class 02                        01/09/2009    31/08/2010       N
                       005 The Euro Fund - EUR B Share Class 03                        01/09/2009    31/08/2010       N
                       006 The Euro Fund - EUR D Share Class 04                        01/09/2009    31/08/2010       N
                       007 The Sterling Fund - GBP A Share Class 02                    01/09/2009    31/08/2010       N
                       008 The Sterling Fund - GBP B Share Class 03                    01/09/2009    31/08/2010       N
                       009 The Sterling Fund - GBP D Share Class 04                    01/09/2009    31/08/2010       N
                       010 The United States Dollar Fund - USD A Share Class 02        01/09/2009    31/08/2010       N
                       011 The United States Dollar Fund - USD B Share Class 03        01/09/2009    31/08/2010       N
                       012 The United States Dollar Fund - USD D Share Class 04        01/09/2009    31/08/2010       N
                       013 The United States Dollar Fund - USD D Share Class 05        01/09/2009    31/08/2010       N
          F0903   Fidelity Concord Street Trust                                        01/03/2005    29/02/2008       N
          F0904   Fine Wine PCC Limited                                                01/04/2010    31/03/2011       N
          F0905   F & C Russian Investment Company                                     01/04/2010    31/03/2011       N
          F0907   Fidelity Concord Street Trust                                        01/03/2009    28/02/2010       N




                                                                                  Page 51 of 148                                       Date: 12/20/2011 Time: 4:04 PM
Offis 3                                                                  Offshore Funds - Web Update List                                  HMRC Offshore Funds Team




          Ref     Fund Name                                                           Cert From      Cert To     Equalisation   SEDOL ISIN Ref
          G0013   Galileo Fund                                                         29/06/1993     31/05/1999       N
          G0020   GAM Asian Equity Inc                                                 27/04/1987     31/12/2009        Y
          G0040   GAM Australia Inc                                                    23/05/1985     31/12/1999       N
          G0041   GAM Dollar and International Inc                                     01/01/1997     31/12/2005        Y
          G0042   GAM European Equity Inc
                       001 GAM European Equity Select Class                             27/07/1994    31/12/2008       Y
                       002 GAM European Equity Ordinary Class                           27/07/1994    31/12/2008       Y
          G0048   GAM Hong Kong Inc                                                     20/11/1996    18/09/2002       N
          G0050   Gamerica Inc                                                          01/01/1984    27/11/2007       Y
          G0055   GAM Asia-Pacific Equity Inc                                           01/01/1984    31/12/2009       Y
          G0056   GAM Greater China                                                     23/05/1985    29/07/2003       Y
          G0058   GAM Singapore/Malaysia INC.                                           23/05/1985    31/12/2009       Y
          G0059   GAM Money Markets Fund Inc
                       001 CHF Sub Fund - CHF Open Class                                10/12/1986    31/12/2009       Y
                       002 CHF Sub Fund - CHF Reserved Class                            10/12/1986    31/12/2009       Y
                       003 Euro Sub Fund - Euro Open Class                              10/12/1986    31/12/2009       Y
                       004 Euro Sub Fund - Euro Reserved Class                          10/12/1986    31/12/2009       Y
                       005 GBP Sub Fund - GBP Open Class                                10/12/1986    31/12/2009       Y
                       006 GBP Sub Fund - GBP Reserved Class                            10/12/1986    31/12/2009       Y
                       007 USD Sub Fund - USD Open Class                                10/12/1986    31/12/2009       Y
                       008 USD Sub Fund - USD Reserved Class                            10/12/1986    31/12/2009       Y
          G0060   GAM Worldwide Inc
                       001 GAM Worldwide Inc $ Class                                    01/01/1984    31/12/2009       Y
                       002 GAM Worldwide Inc £ Class                                    01/01/2009    31/12/2009       Y
          G0063   GAM Sterling Special Bond Inc                                         01/10/1990    31/12/2009       Y
          G0069   GAM Universal US $ INC                                                01/03/1993    30/06/2002       N
          G0070   GAM Asian Developing Markets Fund Inc                                 03/01/1996    15/12/2006       N
          G0071   GAM Portfolio Fund Inc                                                31/08/1999    31/12/2002       N
          G0072   GAM Multi-UK INC                                                      14/06/1999    07/05/2004       Y
          G0080   GAM Star Fund
                       001 American Equity Fund - US $ Class                            01/07/1998    30/06/2008       Y
                       002 American Focus Equity Fund - Euro Class                      01/07/1998    30/06/2006       Y
                       003 Asia Pacific Equity Fund GBP Class dist                      01/07/1998    30/06/2010       Y
                       004 Continental European Equity Fund - GBP Class Acc             01/07/1998    30/06/2010       Y
                       005 European Equity Fund -GBP Class dist                         01/07/1998    30/06/2010       Y
                       006 European Systematic Value Fund - GBP Class                   01/07/1998    21/08/2009       Y
                       007 International Equity Fund - £ Class                          01/07/1998    13/10/2008       Y
                       008 Japan Equity - A Euro Class Acc                              01/07/1998    30/06/2010       Y
                       009 UK Dynamic Equity - GBP Class                                01/07/1998    21/07/2009       Y
                       010 US Equity - US$ Class                                        01/07/1998    23/11/2007       Y
                       011 Euro Bond - Euro Class                                       01/07/1998    02/11/2007       Y
                       012 GBP Bond - GBP Class                                         01/07/1998    02/11/2007       Y
                       013 USD Bond - US$ Class                                         01/07/1998    02/11/2007       Y
                       014 Emerging Markets Fund - Euro Class                           01/07/1998    30/06/2005       N
                       015 Universal Fund - A Euro Class                                01/07/1998    30/06/2005       N
                       016 American Equity Fund - £ Class                               01/07/1998    27/11/2007       Y
                       017 American Equity Fund - Euro Class                            01/07/1998    27/11/2007       Y
                       018 American Focus Equity Fund - US$ Class                       01/07/1998    30/06/2006       Y
                       019 American Focus Equity Fund - A US$ Class                     01/07/1998    30/06/2006       Y
                       020 American Focus Equity Fund - £ Class                         01/07/1998    30/06/2006       N
                       021 Asia Pacific Equity Fund - CHF Class acc                     01/07/1998    30/06/2010       Y
                       022 Asia Pacific Equity Fund - Euro Class Acc                    01/07/1998    30/06/2010       Y
                       023 European Equity Fund - CHF Class Acc                         01/07/1998    30/06/2010       Y
                       024 European Equity Fund - Euro Class Dist                       01/07/1998    30/06/2010       Y
                       025 European Equity Fund - USD Class dist                        01/07/1998    30/06/2010       Y
                       026 European Systematic Value Fund - Euro Class                  01/07/1998    21/08/2009       Y
                       027 International Equity Fund - US$ Class                        01/07/1998    13/10/2008       Y
                       028 International Equity Fund - Euro Class                       01/07/1998    13/10/2008       Y
                       029 Japan Equity - B Euro Class Acc                              01/07/1998    30/06/2010       Y
                       030 Japan Equity - A USD Class Acc                               01/07/1998    30/06/2010       Y
                       031 Japan Equity - B USD Class Acc                               01/07/1998    30/06/2010       Y
                       032 Japan Equity - A Yen Class Acc                               01/07/1998    30/06/2010       Y
                       033 Japan Equity - USD Class dist                                01/07/1998    30/06/2010       Y
                       034 Japan Equity - GBP Class Dist                                01/07/1998    30/06/2010       Y
                       035 Japan Equity - Euro Class Dist                               01/07/1998    30/06/2010       Y
                       036 Japan Equity - Yen Class Acc                                 01/07/1998    30/06/2010       Y
                       037 UK Dynamic Equity - USD Class                                01/07/1998    21/07/2009       Y
                       038 UK Dynamic Equity - Euro Class                               01/07/1998    21/07/2009       Y
                       039 US Equity - £ Class                                          01/07/1998    27/11/2007       Y
                       040 US Equity - Euro Class                                       01/07/1998    27/11/2007       Y
                       041 Universal Fund - B Euro Class                                01/07/1998    30/06/2005       N
                       042 Universal Fund - US$ Class                                   01/07/1998    19/11/2004       N
                       043 Universal Fund - Euro Class                                  01/07/1998    30/06/2005       N
                       044 Universal Fund - GBP Class                                   01/07/1998    19/11/2004       N
                       045 Continental European Equity Fund - Euro Class Acc            01/07/2005    30/06/2010       Y
                       046 Worldwide Equity Fund - GBP Class dist                       01/07/2005    30/06/2010       Y
                       047 Worldwide Equity Fund - USD Class dist                       01/07/2005    30/06/2010       Y
                       048 Asian Equity US $                                            28/08/2006    30/06/2010       Y
                       049 Asian Equity GBPAcc                                          28/08/2006    30/06/2010       Y
                       050 Asian Equity Euro Acc                                        28/08/2006    30/06/2010       Y
                       051 Asian Equity CHF Acc                                         28/08/2006    30/06/2010       Y
                       052 China Equity - USD Class Acc                                 09/07/2007    30/06/2010       Y
                       053 Frontier Opportunities - US Class Acc                        09/06/2008    30/06/2010       Y
                       054 US All Cap Equity - USD Class Acc                            09/07/2007    30/06/2010       Y
                       055 US Small & Mid Cap Equity - USD Class                        09/07/2007    09/11/2009       Y




                                                                                 Page 52 of 148                                         Date: 12/20/2011 Time: 4:04 PM
Offis 3                                                               Offshore Funds - Web Update List                                 HMRC Offshore Funds Team




          Ref     Fund Name                                                        Cert From     Cert To     Equalisation   SEDOL ISIN Ref
                      056 Asia Pacific Equity Fund -USD Class Acc                   01/07/2008    30/06/2010        Y
                      057 European Equity Fund - EUR Inst Class Acc                 01/07/2008    30/06/2010        Y
                      058 European Equity Fund - USD A Class Acc                    01/07/2008    30/06/2010        Y
                      059 Worldwide Equity Fund - EUR Class Acc                     01/07/2008    30/06/2010        Y
                      060 Frontier Opportunities - EUR Class                        01/07/2008    30/06/2009        Y
                      061 US All Cap Equity - EUR C Class Acc                       01/07/2008    30/06/2010        Y
                      062 US All Cap Equity - A USD Class Acc                       01/07/2008    30/06/2010        Y
                      063 US All Cap Equity - C US $ Class                          01/07/2008    30/06/2010        Y
                      064 US All Cap Equity - EUR Inst Class Acc                    01/07/2008    30/06/2010        Y
                      065 US All Cap Equity - EUR Class Acc                         01/07/2008    30/06/2010        Y
                      066 Absolute EuroSystematic - USD Class                       08/09/2008    27/07/2009        Y
                      067 Absolute EuroSystematic - GBP Class                       08/09/2008    30/06/2009        Y
                      068 Absolute EuroSystematic - EUR Class                       08/09/2008    27/07/2009        Y
                      069 European Equity Fund - EUR C Class Acc                    01/07/2008    30/06/2010        Y
                      070 Japan Equity Fund - EUR Class Acc                         01/07/1998    30/06/2010        Y
                      071 Absolute Europe - EUR Class                               11/05/2010    30/06/2010       N
                      072 Absolute Europe - USD Class                               11/05/2010    30/06/2010       N
                      073 Discretionary FX Fund - USD Class acc                     13/11/2009    30/06/2010       N
                      074 Discretionary FX Fund - EUR Class acc                     13/11/2009    30/06/2010       N
                      075 Discretionary FX Fund - CHF Class acc                     13/11/2009    30/06/2010       N
                      076 Emerging Market Rates - USD Class acc                     13/04/2010    30/06/2010       N
                      077 Emerging Market Rates - EUR Class acc                     13/04/2010    30/06/2010       N
                      078 Emerging Market Rates - CHF Class acc                     13/04/2010    30/06/2010       N
                      079 Emerging Market Rates - A JPY Class acc                   13/04/2010    30/06/2010       N
                      080 Emerging Market Rates - USD Class Inst acc                13/04/2010    30/06/2010       N
                      081 Emerging Market Rates - EUR Class Inst acc                13/04/2010    30/06/2010       N
                      082 Global Equity - USD Class acc                             19/11/2009    30/06/2010       N
                      083 Global Rates - USD Class Dist                             13/11/2009    30/06/2010       N
                      084 Global Rates - USD Class acc                              13/11/2009    30/06/2010       N
                      085 Global Rates - GBP Class Dist                             13/11/2009    30/06/2010       N
                      086 Global Rates - GBP Class acc                              13/11/2009    30/06/2010       N
                      087 Global Rates - EUR Class dist                             13/11/2009    30/06/2010       N
                      088 Global Rates - EUR Class acc                              13/11/2009    30/06/2010       N
                      089 Global Rates - CHF Class acc                              13/11/2009    30/06/2010       N
                      090 Global Rates - USD Class A acc                            13/11/2009    30/06/2010       N
                      091 Global Rates - EUR Class A acc                            13/11/2009    30/06/2010       N
                      092 Global Rates - JPY Class A acc                            13/11/2009    30/06/2010       N
                      093 Global Selector - USD Class acc                           19/11/2009    30/06/2010       N
                      094 Global Selector - GBP Class acc                           19/11/2009    30/06/2010       N
                      095 Global Selector - EUR Class acc                           19/11/2009    30/06/2010       N
                      096 Global Selector - USD Class acc                           19/11/2009    30/06/2010       N
                      097 Keynes Quantitive Strategies - USD Class dist             06/04/2010    30/06/2010       N
                      098 Keynes Quantitive Strategies - USD Class acc              06/04/2010    30/06/2010       N
                      099 Keynes Quantitive Strategies - GBP Class dist             06/04/2010    30/06/2010       N
                      100 Keynes Quantitive Strategies - GBP Class acc              06/04/2010    30/06/2010       N
                      101 Keynes Quantitive Strategies - EUR Class dist             06/04/2010    30/06/2010       N
                      102 Keynes Quantitive Strategies - EUR Class A acc            06/04/2010    30/06/2010       N
                      103 Pharo Emerging Market Debt & FX - USD Class acc           17/11/2009    30/06/2010       N
                      104 Pharo Emerging Market Debt & FX - GBP Class acc           17/11/2009    30/06/2010       N
                      105 Pharo Emerging Market Debt & FX - EUR Class dist          17/11/2009    30/06/2010       N
                      106 Pharo Emerging Market Debt & FX - EUR Class acc           17/11/2009    30/06/2010       N
                      107 Pharo Emerging Market Debt & FX - CHF Class acc           17/11/2009    30/06/2010       N
                      108 Asia Pacific Equity Fund - Euro Class dist                01/07/1998    30/06/2010       N
                      109 Asia Pacific Equity Fund GBP Class Acc                    01/07/1998    30/06/2010       N
                      110 Asian Equity GBP dist                                     01/07/2009    30/06/2010       N
                      111 China Equity - USD Class dist                             01/07/2009    30/06/2010       N
                      112 China Equity - USD Class A Acc                            01/07/2009    30/06/2010       N
                      113 China Equity - USD Class Inst Acc                         01/07/2009    30/06/2010       N
                      114 China Equity - USD Class Ord Acc                          01/07/2009    30/06/2010       N
                      115 Composite Absolute Return Class USD Acc                   30/11/2009    30/06/2010       N
                      116 Composite Absolute Return Class EUR Acc                   30/11/2009    30/06/2010       N
                      117 Composite Absolute Return Class CHF Acc                   30/11/2009    30/06/2010       N
                      118 Composite Absolute Return Class Inst EUR                  30/11/2009    30/06/2010       N
                      119 Emerging Market Rates - A USD Class acc                   13/04/2010    30/06/2010       N
                      120 Emerging Market Rates - A EUR Class acc                   13/04/2010    30/06/2010       N
                      121 European Equity Fund -GBP Class Acc                       01/07/1998    30/06/2010       N
                      122 European Equity Fund -USD Class Acc                       01/07/1998    30/06/2010       N
                      123 European Equity Fund - Euro Class Acc                     01/07/1998    30/06/2010       N
                      124 Japan Equity - Euro Class Inst Acc                        01/07/2009    30/06/2010       N
                      125 Japan Equity - GBP Class Acc                              01/07/1998    30/06/2010       N
                      126 Japan Equity - USD Class Acc                              01/07/1998    30/06/2010       N
                      127 US All Cap Equity - USD Class Ord dist                    01/07/2009    30/06/2010       N
                      128 US All Cap Equity - EUR Class Ord Acc                     01/07/2009    30/06/2010       N
                      129 US All Cap Equity - USD Class Inst Acc                    01/07/2009    30/06/2010       N
                      130 Worldwide Equity Fund - GBP Class Acc                     01/07/2005    30/06/2010       N
                      131 Worldwide Equity Fund - USD Class Acc                     01/07/2005    30/06/2010       N
                      132 Worldwide Equity Fund - EUR Class Inst Acc                01/07/2009    30/06/2010       N
                      133 Worldwide Equity Fund - A USD Class Acc                   01/07/2009    30/06/2010       N
          G0090   GAM European High Yield Inc                                       01/04/2000    26/02/2002       N
          G0150   GBC North American Growth Fund Inc                                19/07/1988    31/12/2009       N
          G0155   Gartmore Strategy Fund Ltd                                        29/03/2003    26/03/2005       N
          G0228   Glanmore Property Fund Ltd                                        01/01/1998    31/12/2008        Y
          G0231   Global Navigator Fund                                             01/06/1996    31/12/1998       N
          G0233   Global Financial Special Situations Ltd                           23/07/1997    31/12/1999       N
          G0240   Gordon House Optimal Fund Plc                                     10/07/1995    31/12/2003       N




                                                                              Page 53 of 148                                        Date: 12/20/2011 Time: 4:04 PM
Offis 3                                                                  Offshore Funds - Web Update List                                     HMRC Offshore Funds Team




          Ref   Fund Name                                                               Cert From     Cert To       Equalisation   SEDOL ISIN Ref
          G0245 Gartmore Govett Securities & Investments Ltd(prev Govett Securities & Investments)
                    001 UK High Income)                                                  13/12/1988    30/09/2004         Y
                    002 Far Eastern Growth                                               31/12/1988    30/09/2004         N
                    003 European Growth                                                  31/12/1988    30/09/2004         N
                    004 Japanese Growth                                                  31/12/1988    30/09/2004         N
                    005 US Growth                                                        31/12/1988    30/09/2004         N
                    006 Global Growth                                                    31/12/1988    30/09/2004         N
                    007 UK Gilt & Fixed Interest                                         31/12/1988    30/09/2004         N
                    008 Managed Growth                                                   31/12/1988    30/09/2004         N
                    009 Global Balanced                                                  31/12/1988    30/09/2004         N
          G0257 GLG Investments 1V Plc
                    001 GLG Capital Appreciation (Distributing) Class A                  30/03/1999    31/12/2009         N
                    002 GLG Capital Appreciation (Distributing) Class B                  30/03/1999    31/12/2009         N
                    003 GLG Performance (Distributing) Class A                           30/03/1999    31/12/2009         N
                    004 GLG Performance (Distributing) Class B                           30/03/1999    31/12/2009         N
                    005 GLG European Equity (Distributing) Class A                       30/03/1999    31/12/2007         N
                    006 GLG European Equity (Distributing) Class B                       30/03/1999    31/12/2007         N
                    007 GLG Capital Appreciation (Distributing) Class D                  01/01/2005    31/12/2009         N
                    008 GLG Capital Appreciation (Distributing) Class E                  01/01/2005    31/12/2009         N
                    009 GLG Performance (Distributing) Class D                           01/01/2005    31/12/2009         N
                    010 GLG Global Convertible UCITS (Distributing) Class A              01/01/2005    31/12/2009         N
                    011 GLG Global Convertible UCITS (Distributing) Class F              01/01/2005    31/12/2009         N
                    012 GLG Performance (Distributing) Class E                           01/01/2007    31/12/2009         N
                    013 GLG UK Select Equity (Distributing) Class A                      02/04/2007    31/12/2009         N
                    014 GLG Global Convertible UCITS (Distributing) Class B              01/01/2009    31/12/2009         N
                    015 GLG Global Convertible UCITS (Distributing) Class G              01/01/2009    31/12/2009         N
          G0334 Goldman Sachs Fund SICAV                                                 01/12/1993    30/11/2004         N
          G0337 Govett Emerging Markets Income Fund Ltd                                  07/04/1994    31/05/2000         N
          G0425 GT Chile Growth Funds Holding Ltd                                        16/09/1996    07/09/2001         N
          G0472 Govett Emerging Europe Fund Ltd                                          20/12/1996    30/01/2003         N
          G0473 GSI Asia Fund
                    001 GSI Asian Capital Growth Fund                                    28/12/2002    31/12/2010         N
          G0474 Genus Dynamic
                    001 Genus Dynamic Gold Fund Class A                                  06/03/2003    31/12/2009         N           2628381
                    002 Genus Dynamic Gold Fund Class E                                  01/01/2003    31/12/2009         N           2387693
                    003 Genus Dynamic Gold Fund Class S                                  01/01/2003    31/12/2006         N
                    004 Genus Dynamic Mining Fund - class D                              01/03/2007    31/12/2009         N
                    005 Genus Dynamic Mining Fund -class U                               01/03/2007    31/12/2009         N
                    006 Genus Dynamic Gold Fund -Side Pocket A                           01/01/2008    31/12/2009         N
                    007 Genus Dynamic Gold Fund- Side Pocket E                           01/01/2008    31/12/2009         N
                    008 Genus Dynamic Gold Fund Feeder Class                             06/03/2008    31/12/2008         N
                    009 Genus Dynamic Gold Fund Class A-I                                01/01/2009    31/12/2009         N
                    010 Genus Dynamic Gold Fund Class E-I                                01/01/2009    31/12/2009         N
          G0475 GLG Investments III Plc
                    001 GLG Lehmans Actions Internationales Fund                         01/01/2003    17/08/2007         N
          G0476 Global Property Fund                                                     01/12/2002    30/11/2006         Y
          G0477 GAM SVG UK Focus Inc                                                     26/11/2003    31/12/2009         Y
          G0478 Goldman Sachs Fund SICAV                                                 01/12/1993    30/11/2010         Y        LU0050126431
                    004 Europe Portfolio - Base Distribution                             01/12/1993    30/11/2010         Y        LU0068894848
                    005 Europe Small Cap - Base Currency                                 01/12/1993    30/11/2008         N        LU0049504615
                    006 Global Emerging Equity Markets Portfolio - Base Distribution     01/12/1993    30/11/2010         Y        LU0083344555
                    007 Global Equity Portfolio - Base Distribution                      01/12/1993    30/11/2010         N        LU0040769829
                    008 GMS Alpha + World Equity - Base Distribution                     01/12/1993    30/11/2010         Y        LU0190498252
                    009 Japan Portfolio - Base Distribution                              01/12/1993    30/11/2010         N        LU0065003666
                    010 Japan Small Cap Portfolio - Base Distribution                    01/12/1993    30/11/2010         N        LU0081674193
                    011 UK Equity Portfolio - Base Currency                              01/12/1993    07/05/2007         N        LU0137877949
                    012 US Growth Equity Portfolio - Base Distribution                   01/12/1993    30/11/2010         N        LU0102220448
                    013 US Growth Opportunities Portfolio - Base Currency                01/12/1993    24/04/2009         N        LU0128153953
                    016 Europe CORE Equity Portfolio - Base Distribution                 01/12/1993    30/11/2010         Y        LU0102219945
                    017 Global CORE Equity Portfolio - Base Distribution Snap            01/12/1993    30/11/2010         Y        LU0203365449
                    018 US Core Equity Portfolio - U Distribution Close                  01/12/1993    30/11/2010         Y        LU0182551548
                    019 Global Consumer Growth Portfolio                                 01/12/1993    21/07/2004         N
                    020 Global Financial Services Portfolio - Base Currency              01/12/1993    17/04/2009         N        LU0126301406
                    021 Global Health Sciences Portfolio                                 01/12/1993    21/07/2004         N
                    022 Global Infrastructure & Resources Portfolio                      01/12/1993    21/07/2004         N
                    023 Global Technology Portfolio - Base Currency Share CHF            01/12/1993    17/04/2009         N        LU0066387167
                    024 Euro Fixed Income Portfolio - Base Distribution                  01/12/1993    07/01/2010         N        LU0094472619
                    025 Global Emerging Markets Debt Portfolio - Base Distribution       01/12/1993    30/11/2010         Y        LU0110449138
                    026 Global Fixed Income Portfolio - Base Distribution                01/12/1993    30/11/2010         Y        LU0093176195
                    027 Global Fixed Income Portfolio (Hedged) - Base Distribution       01/12/1993    30/11/2007         Y        LU0138571566
                    028 Global High Yield Portfolio - Euro Hedged                        01/12/1993    30/11/2010         Y        LU0094488615
                    029 Sterling Broad Fixed Income Portfolio - Base Distribution        01/12/1993    30/11/2010         Y        LU0137876891
                    030 US Fixed Income Portfolio - Base Distribution                    01/12/1993    30/11/2010         Y        LU0089313992
                    031 US Mortgage Backed Securities Portfolio - Base Distribution      01/12/1993    30/11/2010         Y        LU0154844384
                    032 Asia Portfolio - A Distribution                                  01/12/1993    30/11/2010         N        LU0122971814
                    033 Asia Portfolio - B Distribution                                  01/12/1993    30/11/2010         N        LU0102222493
                    034 Asia Portfolio - I Distribution                                  01/12/1993    30/11/2010         Y        LU0129908710
                    035 Europe Equity Target Alpha Portfolio - Base Currency             01/12/1993    30/11/2008         N        LU0183077824
                    036 Europe Portfolio - A Distribution                                01/12/1993    30/11/2010         Y        LU0122973430
                    037 Europe Portfolio - B Distribution                                01/12/1993    30/11/2010         N        LU0102222659
                    038 Europe Portfolio - I Distribution                                01/12/1993    30/11/2010         Y        LU0129909106
                    039 Europe Portfolio - Base Distribution                             01/12/1993    30/11/2010         Y        LU0089314883
                    040 Europe Portfolio - A Distribution                                01/12/1993    30/11/2010         Y        LU0141331271
                    041 Europe Small Cap - A Share Class EUR                             01/12/1993    12/09/2008         N        LU0122972382
                    042 Europe Small Cap - B Shares                                      01/12/1993    12/09/2008         N        LU0102223384




                                                                                 Page 54 of 148                                            Date: 12/20/2011 Time: 4:04 PM
Offis 3                                                                Offshore Funds - Web Update List                                    HMRC Offshore Funds Team




          Ref   Fund Name                                                             Cert From      Cert To     Equalisation   SEDOL ISIN Ref
                   043 Europe Small Cap - I Shares                                      01/12/1993    12/09/2008       N         LU0127214806
                   044 Europe Small Cap - Other Currency                                01/12/1993    12/09/2008       N         LU0089314453
                   045 Global Emerging Markets Equity Portfolio - A Distribution        01/12/1993    30/11/2010        Y        LU0122974248
                   046 Global Emerging Markets Equity Portfolio - B Distribution        01/12/1993    30/11/2010        Y        LU0102223541
                   047 Global Emerging Markets Equity Portfolio - I Distribution        01/12/1993    30/11/2010        Y        LU0129910708
                   048 Global Equity Portfolio - A Distribution                         01/12/1993    30/11/2010       N         LU0122974750
                   049 Global Equity Portfolio - B Distribution                         01/12/1993    30/11/2010       N         LU0102223624
                   050 Global Equity Portfolio - I Shares                               01/12/1993    30/11/2007       N         LU0129911003
                   051 Global Equity Portfolio - D Distribution                         01/12/1993    12/10/2010       N         LU0137845235
                   052 Japan Portfolio - A Snap                                         01/12/1993    30/11/2010       N         LU0122976888
                   053 Japan Portfolio - B Distribution                                 01/12/1993    30/11/2010       N         LU0102224275
                   054 Japan Portfolio - I Distribution                                 01/12/1993    30/11/2010        Y        LU0129911425
                   055 Japan Portfolio - Other Currency Snap                            01/12/1993    30/11/2010       N         LU0094480398
                   056 Japan Small Cap Portfolio - A Distribution                       01/12/1993    30/11/2010       N         LU0122977340
                   057 Japan Small Cap Portfolio - B Distribution                       01/12/1993    30/11/2010       N         LU0102224606
                   058 Japan Small Cap Portfolio - I Distribution                       15/07/2005    30/11/2010        Y        LU0129911938
                   059 UK Equity Portfolio - I Shares                                   01/12/1993    07/05/2007       N         LU0137878590
                   060 US Growth Equity Portfolio - A Distribution                      01/12/1993    30/11/2010       N         LU0122978157
                   061 US Growth Equity Portfolio - B Distribution                      01/12/1993    30/11/2010       N         LU0102222063
                   062 US Growth Equity Portfolio - I Distribution                      01/12/1993    30/11/2010       N         LU0129912076
                   063 US Growth Opportunities Portfolio - A Shares                     01/12/1993    24/04/2009       N         LU0128154175
                   064 US Growth Opportunities Portfolio - B Shares                     01/12/1993    24/04/2009       N         LU0128154258
                   065 US Growth Opportunities Portfolio - I Shares                     01/12/1993    24/04/2009       N         LU0129910021
                   066 Europe CORE Equity Portfolio - A Distribution                    01/12/1993    30/11/2010        Y        LU0122972895
                   067 Europe CORE Equity Portfolio - I Distribution                    01/12/1993    30/11/2010        Y        LU0129912316
                   068 Global CORE Equity Portfolio - Base Distribution Close           21/11/2005    30/11/2010        Y        LU0235260006
                   069 Global CORE Equity Portfolio - I Distribution Snap               01/12/1993    30/11/2008       N         LU0201159802
                   070 US CORE Equity Portfolio - Base Distribution Close               21/11/2005    30/11/2010        Y        LU0235260428
                   071 US CORE Equity Portfolio - Base Distribution Snap                01/12/1993    30/11/2010        Y        LU0065004045
                   072 US CORE Equity Portfolio - A Distribution                        01/12/1993    30/11/2010       N         LU0122977423
                   073 US CORE Equity Portfolio - B Distribution                        01/12/2003    30/11/2010       N         LU0102225082
                   074 US CORE Equity Portfolio - I Distribution                        01/12/1993    30/11/2010        Y        LU0129912662
                   075 Global Financial Services Portfolio - A Shares                   01/12/1993    17/04/2009       N         LU0126302123
                   076 Global Financial Services Portfolio - B Shares                   01/12/1993    17/04/2009       N         LU0126302396
                   077 Global Technology Portfolio - A Shares                           01/12/1993    17/04/2009       N         LU0122975641
                   078 Global Technology Portfolio - B Shares                           01/12/1993    17/04/2009       N         LU0102224945
                   079 Global Technology Portfolio - Other Currency Shares (US$)        01/12/1993    17/04/2009       N         LU0094481958
                   080 Global Technology Portfolio - Other Currency Shares (GBP)        01/12/1993    17/04/2009       N         LU0094482170
                   081 Euro Fixed Income Portfolio - A Distribution                     01/12/1993    07/01/2010       N         LU0122972200
                   082 Euro Fixed Income Portfolio - B Shares                           01/12/1993    30/11/2006       N
                   083 Euro Fixed Income Portfolio - I Shares                           01/12/1993    30/11/2007       N        LU0129913801
                   084 Global Emerging Markets Debt Portfolio - A Distribution          01/12/1993    30/11/2010        Y       LU0122974081
                   085 Global Emerging Markets Debt Portfolio - B Distribution          01/12/1993    30/11/2010        Y       LU0126304764
                   086 Global Emerging Markets Debt Portfolio - I Distribution          01/12/1993    30/11/2007       N        LU0129914015
                   087 Global Fixed Income Portfolio - A Distribution                   01/12/1993    30/11/2010        Y       LU0122974917
                   088 Global Fixed income Portfolio - B Distribution                   01/12/1993    30/11/2010       N        LU0102223897
                   089 Global Fixed Income Portfolio - I Distribution                   01/12/1993    30/11/2010        Y       LU0129914445
                   090 Global Fixed Income Portfolio (Hedged) - I Distribution          01/12/1993    30/11/2010        Y       LU0138575120
                   091 Global High Yield Portfolio - Base Distribution                  01/12/1993    30/11/2010        Y       LU0083912112
                   092 Global High Yield Portfolio - A Distribution                     01/12/1993    30/11/2010        Y       LU0122975302
                   093 Global High Yield Portfolio - B Distribution                     01/12/1993    30/11/2010        Y       LU0102223970
                   094 Global High Yield Portfolio - I Distribution                     01/12/1993    30/11/2010        Y       LU0129914957
                   095 Sterling Broad Fixed Income Portfolio - I Distribution           01/12/1993    30/11/2010        Y       LU0137877782
                   096 US Fixed Income Portfolio - A Distribution                       01/12/1993    30/11/2010        Y       LU0122978074
                   097 US Fixed Income Portfolio - B Distribution                       01/12/1993    30/11/2010        Y       LU0102225322
                   098 US Fixed Income Portfolio - I Distribution                       01/12/1993    30/11/2010        Y       LU0129915251
                   099 US Mortgaged Backed Securities Portfolio - A Distribution        01/12/1993    30/11/2010        Y       LU0154844541
                   100 US Mortgaged Backed Securities Portfolio - I Distribution        01/12/1993    30/11/2010        Y       LU0154845191
                   101 Continental Europe Portfolio                                     01/12/1993    21/07/2004       N
                   102 Europe Concentrated Portfolio                                    01/12/1993    30/11/2004       N
                   103 US Value Equity Portfolio                                        01/12/1993    21/07/2004       N
                   104 US Value Opportunities Portfolio                                 01/12/1993    21/07/2004       N
                   105 Asia Portfolio - IO Share Class                                  01/12/2005    30/11/2007       N        LU0258868792
                   106 Global Emerging Markets Equity Portfolio - IO Distribution       01/12/2005    30/11/2010       N        LU0258868875
                   107 Global Core Equity Portfolio - A Distribution Snap               01/12/2005    30/11/2010        Y       LU0201159554
                   108 Global Core Equity Portfolio - I Distribution close              01/12/2005    30/11/2007        Y       LU0244192158
                                                                                        01/12/2005
                   109 Global Emerging Markets Debt Portfolio - I GBP Hedged Distribution             30/11/2010        Y       LU0237682595
                   110 Global Emerging Markets Debt Portfolio - IO Distribution         01/12/2005    30/11/2007       N        LU0262418808
                                                                                        01/12/2005
                   111 Global Emerging Markets Debt Portfolio - I EUR Hedged Distribution             30/11/2010        Y       LU0265107754
                   112 Global High Yield Portfolio - IO Distribution                    01/12/2005    30/11/2010        Y       LU0258868529
                                                                                        01/12/2005
                   113 US Mortgage Backed Securities Portfolio - I Distribution Euro Hedged Class     30/11/2007       N        LU0182553247
                   114 US Mortgage Backed Securities Portfolio - IO Distribution        01/12/2005    30/11/2010        Y       LU0258867984
                   115 BRICS Portfolio - Base Distribution                              01/12/2005    30/11/2010       N        LU0234577095
                   116 BRICS Portfolio - A Distribution                                 01/12/2005    30/11/2010       N        LU0234577178
                   117 Commodities Enhanced Index Portfolio - Base Distribution Snap 01/12/2005       30/11/2010       N        LU0234581444
                   118 Europe Core Flex Equity Portfolio - Base Distribution            01/12/2005    30/11/2010        Y       LU0245154439
                   119 Europe Core Flex Equity Portfolio - Institutional Distribution   01/12/2005    30/11/2008       N        LU0265438191
                   120 Europe Core Flex Equity Portfolio - P Distribution               01/12/2005    30/11/2010        Y       LU0265437896
                   121 Euro Fixed Income Plus Portfolio - Base Distribution             01/12/2005    30/11/2010        Y       LU0234688751
                   122 Euro Fixed Income Plus Portfolio - A Distribution                01/12/2005    30/11/2010        Y       LU0234689056
                   123 Global Credit Portfolio (Hedged) - Base Distribution             01/12/2005    30/11/2009        Y       LU0234589009
                   124 Global Credit Portfolio (Hedged) - A Distribution                01/12/2005    30/11/2010        Y       LU0234589181
                   125 Global Currency Portfolio - Base Distribution                    01/12/2005    15/01/2010       N        LU0234580800
                   126 Global Currency Portfolio - Base Distribution GBP Hedged         01/12/2005    15/01/2010       N        LU0234676236
                   127 Global Currency Portfolio - Base Distribution EUR Hedged         01/12/2005    30/11/2007       N        LU0265107838




                                                                                Page 55 of 148                                          Date: 12/20/2011 Time: 4:04 PM
Offis 3                                                                 Offshore Funds - Web Update List                                    HMRC Offshore Funds Team




          Ref   Fund Name                                                                  Cert From Cert To      Equalisation   SEDOL ISIN Ref
                   128 Global Currency Portfolio - A Distribution                           01/12/2005 30/11/2009       N         LU0234581360
                   129 Global Currency Portfolio - Institutional Shares GBP Hedged          01/12/2005 15/01/2010       N         LU0234677044
                   130 Global Currency Portfolio - I Shares                                 01/12/2005 30/11/2008       N         LU0234581105
                   131 Global Equity Target Alpha Portfolio - Base Currency                 01/12/2005 30/11/2006       N
                   132 Global Equity Target Alpha Portfolio - A Shares                      01/12/2005 30/11/2006       N
                   133 Global Fixed Income Plus Portfolio (Hedged) - Base Distribution 21/05/2007 30/11/2010             Y       LU0234589777
                                                                                            21/05/2007
                   134 Global Fixed Income Plus Portfolio (Hedged) - Base Distribution USD Hedged 30/11/2010             Y       LU0268109229
                   135 Global Fixed Income Plus Portfolio (Hedged) - A Distribution Hedged  21/05/2007 30/11/2010        Y       LU0234690146
                   136 Global Fixed Income Plus Portfolio (Hedged) - A Distribution         21/05/2007 30/11/2010        Y       LU0234589934
                   137 Global Libor Plus I Portfolio - Base Distribution                    01/12/2005 30/11/2009        Y       LU0245321434
                   138 Global Libor Plus I Portfolio - Base Distribution Euro Hedged        01/12/2005 30/11/2007       N        LU0254092728
                   139 Global Libor Plus I Portfolio - Base Distribution GBP Hedged         01/12/2005 30/11/2010        Y       LU0245203822
                                                                                            01/12/2005 30/11/2007
                   140 Global Libor Plus I Portfolio - Euro Hedged Institutional distribution                            Y       LU0254093023
                   141 Global Libor Plus II Portfolio - Base Distribution                   01/12/2005 30/11/2010        Y       LU0254094344
                   142 Global Libor Plus II Portfolio - Base Distribution Euro Hedged       01/12/2005 30/11/2010        Y       LU0254093379
                   143 Global Libor Plus II Portfolio - Base Distribution GBP Hedged        01/12/2005 30/11/2010        Y       LU0254093700
                   144 Global Libor Plus II Portfolio - I Shares (GBP Hedged) Class         01/12/2005 30/11/2008       N        LU0330168674
                   145 Global PCP Equity Portfolio - Other Currency Shares                  01/12/2005 30/11/2010       N        LU0258867554
                   146 Global Small Cap CORE Equity Portfolio - Close IO Shares             01/12/2005 30/11/2007       N        LU0262421695
                   147 Global Small Cap CORE Equity Portfolio - Base Distribution Snap01/12/2005 30/11/2010              Y       LU0245330005
                   148 Global Small Cap CORE Equity Portfolio - Base Distribution Close01/12/2005 30/11/2010             Y       LU0245329841
                   149 US Core Flex Portfolio - Base Currency Close Shares                  01/12/2005 30/11/2007       N        LU0245299911
                   150 US Core Flex Portfolio - Base Distribution Close                     01/12/2005 15/06/2010       N        LU0245157887
                   151 US Core Flex Portfolio - P Snap Distribution                         01/12/2005 15/06/2010       N        LU0265443357
                   152 US Core Flex Portfolio - Institutional Distribution Close            01/12/2005 30/11/2010       N        LU0265444678
                   153 US Equity Portfolio - Base Distribution                              01/12/2005 30/11/2010       N        LU0234587219
                   154 US Equity Portfolio - A Distribution                                 01/12/2005 30/11/2010       N        LU0234587482
                   155 UK CORE Equity Portfolio - Base Currency                             01/12/2005 23/01/2009       N        LU0234675345
                   156 UK CORE Equity Portfolio - A Shares                                  01/12/2005 30/11/2007       N        LU0234576873
                   157 UK CORE Equity Portfolio - I Shares                                  01/12/2005 23/01/2009       N        LU0234675774
                   158 Sterling Broad Fixed Income Plus Portfolio - Base Distribution       01/12/2005 30/11/2010        Y       LU0234678109
                   159 Sterling Broad Fixed Income Plus Portfolio - A Distribution          01/12/2005 30/11/2008        Y       LU0234678448
                   160 Japan CORE Equity Portfolio - Base Distribution                      01/12/2005 30/11/2010        Y       LU0234696002
                   161 Japan CORE Equity Portfolio - A Distribution                         01/12/2005 30/11/2010        Y       LU0234585197
                   162 Japan CORE Equity Portfolio - J Shares (AUD Hedged) Class            01/12/2005 30/11/2006       N        LU0277127626
                   163 Japan CORE Equity Portfolio - J Shares (USD Hedged) Class            01/12/2005 30/11/2006       N        LU0277127386
                   167 GMS Alpha + World Equity Portfolio II - Base Currency                01/12/2005 30/11/2010       N        LU0245325260
                   168 US Premier Equity Portfolio - Base Currency                          01/12/2005 24/04/2009       N        LU0234582509
                   169 US Premier Equity Portfolio - A Shares                               01/12/2005 24/04/2009       N        LU0234582681
                   170 US Small Cap CORE Equity Portfolio - Base Distribution Snap          01/12/2005 30/11/2010       N        LU0234575123
                   171 US Small Cap CORE Equity Portfolio - A Distribution Shares           01/12/2005 30/11/2010       N        LU0234575800
                   172 US Small Cap CORE Equity Portfolio - I Distribution Snap             01/12/2005 30/11/2010        Y       LU0234575479
                   173 US Value Equity Portfolio - Base Distribution                        01/12/2005 30/11/2010       N        LU0234588373
                   174 US Value Equity Portfolio - A Distribution                           01/12/2005 30/11/2010       N         LU234588530
                   175 Europe CORE Equity Portfolio - A Distribution                        01/12/2005 30/11/2009        Y       LU0141332832
                   176 Europe Equity Target Alpha Portfolio I Share Class                   01/12/2006 30/11/2008       N        LU0182776624
                   177 Global Emerging Markets Equity Portfolio IX Share Class              01/12/2006 30/11/2009       N        LU0317978962
                   178 Global Emerging Markets Debt Portfolio IX Share Class                01/12/2006 30/11/2009       N        LU0316758555
                   179 Global High Yield Portfolio - I GBP Hedged                           01/12/2006 30/11/2010        Y       LU0316753325
                   180 Commodities Enhanced Index Portfolio A Distribution Snap             01/12/2006 30/11/2007       N        LU0234582335
                   181 Commodities Enhanced Index Portfolio IX Snap Share Class             01/12/2006 30/11/2008       N        LU0316754059
                   182 Europe CORE Flex Equity Portfolio - A Distribution                   01/12/2006 30/11/2010       N        LU0245298608
                                                                                            01/12/2006 30/11/2010
                   183 Global Fixed Income Plus Portfolio(Hedged) - P Distribution GBP Hedged                            Y       LU0280910877
                   184 Global LIBOR Plus I Portfolio A share Class                          01/12/2006 30/11/2008       N        LU0245322085
                   185 Global LIBOR Plus II Portfolio - A Distribution                      01/12/2006 30/11/2010        Y       LU0254094690
                   186 Global PCP Equity Portfolio - Base Distribution                      01/12/2006 30/11/2010       N        LU0244545843
                   187 Global Small Cap CORE Equity Portfolio - Base Distribution           01/12/2006 30/11/2010       N        LU0245330773
                   188 Global Small Cap CORE Equity Portfolio - A Close Distribution 01/12/2006 30/11/2010              N        LU0245330427
                   189 US CORE Flex Portfolio - A Distribution Snap                         01/12/2006 01/07/2010       N        LU0245300511
                   190 Japan CORE Equity Portfolio - Other Currency Share Class             01/12/2006 30/11/2010       N        LU0295667710
                   191 Global Emerging Markets Concentrated Portfolio - Base Distribution   01/12/2006 30/11/2010       N        LU0292716403
                   192 Global Emerging Markets Concentrated Portfolio - A Distribution 01/12/2006 30/11/2010            N        LU0292717807
                   193 Global Emerging Markets Concentrated Portfolio - I Distribution 01/12/2006 30/11/2010             Y       LU0293832274
                   194 Global Emerging Markets Concentrated Portfolio IX Share Class 01/12/2006 30/11/2009              N        LU0293833322
                   195 Global Emerging Markets Debt Local Portfolio - Base                  01/12/2006 30/11/2010        Y       LU0302282511
                   196 Global Emerging Markets Debt Local Portfolio - A Distribution        01/12/2006 30/11/2010        Y       LU0302282941
                                                                                            01/12/2006 30/11/2009
                   197 Global Emerging Markets Debt Local Portfolio IX Distribution Share Class                         N        LU0302290456
                   198 Global Emerging Markets Debt Local Portfolio - I USD                 01/12/2006 30/11/2010        Y       LU0302283329
                   199 Global Emerging Markets Debt Local Portfolio - E Dis EUR             01/12/2006 30/11/2010        Y       LU0302284566
                   200 Global Properties Securities Portfolio Base Currency Share Class01/12/2006 17/04/2009            N        LU0250212155
                   201 Global Properties Securities Portfolio A Share Class                 01/12/2006 17/04/2009       N        LU0245181325
                   202 Global Properties Securities Portfolio I Share Class                 01/12/2006 17/04/2009       N        LU0245181671
                   203 Global Properties Securities Portfolio P Share Class                 01/12/2006 30/11/2007       N
                   204 Japan CORE Flex Portfolio - Base Distribution Close                  01/12/2006 30/11/2010       N        LU0280959882
                   205 Japan CORE Flex Portfolio - A Distribution (Close)                   01/12/2006 30/11/2010       N        LU0280912220
                   206 Japan CORE Flex Portfolio - IO Close Share Class                     01/12/2006 30/11/2010        Y       LU0280962910
                   207 Japan CORE Flex Portfolio - Institutional Class                      01/12/2006 30/11/2010        Y       LU0280973446
                   208 Japan CORE Flex Portfolio P Share Class                              01/12/2006 30/11/2008       N        LU0280962084
                   209 GMS Alpha+ Europe Equity Base Share Class                            01/12/2006 02/03/2009       N        LU0250215091
                   210 GMS Alpha + US Equity Portfolio Base Distribution Share Class 01/12/2006 03/03/2009              N        LU0273947522
                   211 Specialised Fixed Income Portfolio - P (Distribution)                01/12/2006 30/11/2010        Y       LU0325098787
                   212 Asia Portfolio - Class P Shares                                      01/12/2007 30/11/2010        Y       LU0381552966
                   213 BRICsSM Portfolio - IX Dist                                          01/12/2007 30/11/2009       N        LU0341202009
                   214 BRICsSM Portfolio - Class P Shares                                   01/12/2007 30/11/2010       N        LU0381553188
                   215 Europe Equity Target Alpha Portfolio - Class P Shares                01/12/2007 30/11/2008       N        LU0381553345




                                                                                 Page 56 of 148                                          Date: 12/20/2011 Time: 4:04 PM
Offis 3                                                                   Offshore Funds - Web Update List                                     HMRC Offshore Funds Team




          Ref   Fund Name                                                                  Cert From     Cert To     Equalisation   SEDOL ISIN Ref
                   216 Europe Portfolio - Class P Shares                                    01/12/2007    30/11/2010        Y        LU0381553691
                   217 Global Credit Portfolio (Hedged) - Class P Shares                    01/12/2007    30/11/2010        Y        LU0381556363
                   218 Global Currency Plus Portfolio - Base Class                          01/12/2007    30/11/2010       N         LU0280918185
                   219 Global Currency Plus Portfolio - P Class                             01/12/2007    30/11/2010       N        LU03697466051
                                                                                            Shares
                   220 Global Emerging Markets Concentrated Equity Portfolio - Class P 01/12/2007         30/11/2010       N         LU0381553857
                   221 Global Emerging Markets Equity Portfolio - Class P Shares            01/12/2007    30/11/2010        Y        LU0381554079
                   222 Global Equity Portfolio - Class P Shares                             01/12/2007    30/11/2010       N         LU0381554236
                   223 Global Financial Services Portfolio - Class P Shares                 01/12/2007    17/04/2009       N         LU0381554400
                   224 Global High Yield Portfolio - IO (GBP Hedged)                        01/12/2007    30/11/2008       N         LU0367274205
                   225 Global Libor Plus 2 Portfolio - Class IO Shares (GBP Hedged)         01/12/2007    30/11/2010        Y        LU0362028747
                   226 Sustain Portfolio - Class P Shares (Snap)                            01/12/2007    30/11/2010        Y        LU0377752075
                   227 Sustain Portfolio - Class P Shares (Snap) (EUR)                      01/12/2007    30/11/2010        Y        LU0377752588
                   228 Sustain Portfolio - Class E Shares (Snap)                            01/12/2007    30/11/2010       N         LU0377751341
                   229 Sustain Portfolio - Class A Shares (Snap)                            01/12/2007    30/11/2010       N         LU0377750533
                   230 Sustain Portfolio - Base (Close)                                     01/12/2007    30/11/2010       N         LU0377747588
                   231 Sustain Portfolio - Class IO Shares (Close)                          01/12/2007    30/11/2010       N         LU0377755763
                   232 Global Technology Portfolio - Class P Shares                         01/12/2007    17/04/2009       N         LU0381554665
                   233 India Equity Portfolio - Base                                        01/12/2007    30/11/2010       N         LU0333810009
                   234 India Equity Portfolio - I                                           01/12/2007    30/11/2010       N         LU0333810934
                   235 India Equity Portfolio - A                                           01/12/2007    30/11/2010       N         LU0333810421
                   236 India Equity Portfolio - Class P Shares                              01/12/2007    30/11/2010       N         LU0381554822
                   237 Japan Portfolio - Class P Shares (Snap)                              01/12/2007    30/11/2010       N         LU0383036869
                   238 Japan Small Cap Portfolio - Class P Shares                           01/12/2007    30/11/2010       N         LU0383037081
                   239 US Equity Portfolio - Class P Shares                                 01/12/2007    30/11/2010       N         LU0381555126
                   240 US CORESM Equity Portfolio - P Distribution Snap                     01/12/2007    30/11/2010        Y        LU0280924829
                   241 US Growth Equity Portfolio - Class P Shares                          01/12/2007    30/11/2010       N         LU0381555639
                   242 US Growth Opportunities Portfolio - Class P Shares                   01/12/2007    24/04/2009       N         LU0381555472
                   243 US Premier Equity Portfolio - Class P Shares                         01/12/2007    24/04/2009       N         LU0381555985
                   244 US Value Equity Portfolio - Class P Shares                           01/12/2007    30/11/2010       N         LU0381556108
                   245 Japan CORESM Equity Portfolio - J AUD                                01/12/2007    30/11/2009       N         LU0277127626
                   246 Japan CORESM Equity Portfolio - J USD                                01/12/2007    30/11/2009       N         LU0277127386
                   247 Global Fixed Income Portfolio (Hedged) - Class IO Shares (GBP Hedged)01/12/2007    30/11/2010        Y        LU0280903310
                   248 China Opportunity Portfolio - Base Shares                            26/08/2009    30/11/2010        Y        LU0404923301
                   249 China Opportunity Portfolio - I Shares                               26/08/2009    30/11/2010        Y        LU0404928441
                   250 Euro Aggregate Bond Portfolio (Hedged) - Class IOD Shares            03/08/2009    30/11/2010       N         LU0442335500
                   251 Euro Fixed Income Portfolio - P Shares                               29/05/2009    11/12/2009       N         LU0429682858
                   252 Global CORE SM Equity Portfolio - P (Snap)                           03/04/2009    30/11/2009        Y        LU0280924076
                   253 Global Emerging Markets Debt Local Portfolio - P Shares              29/05/2009    30/11/2010        Y        LU0302288716
                   254 Global Equity Partners Portfolio - A Share Class                     17/04/2009    30/11/2010       N         LU0244548433
                   255 Global Equity Partners Portfolio - P Share Class                     17/04/2009    30/11/2010       N         LU0418315023
                   256 Global Fixed Income Portfolio - P Shares                             29/05/2009    30/11/2010        Y        LU0429683070
                   257 Global Fixed Income Portfolio (Hedged) - P Shares                    29/05/2009    30/11/2010        Y        LU0429683237
                   258 Global High Yield Portfolio - Class I Shares (EUR-Hedged)            27/07/2009    30/11/2010        Y        LU0280841882
                   259 Sterling Broad Fixed Income Portfolio - P Shares                     29/05/2009    30/11/2010        Y        LU0429683401
                   260 Sterling Credit Portfolio - Base Class                               18/12/2008    30/11/2010        Y        LU0386574452
                   261 Sterling Credit Portfolio - Class P Shares                           18/12/2008    30/11/2010        Y        LU0386575855
                   262 Sterling Credit Portfolio - Class I Shares                           18/12/2008    30/11/2010        Y        LU0386576077
                   263 Sterling Credit Portfolio - Class ID Shares                          18/12/2008    30/11/2010        Y        LU0386576234
                   264 US Fixed Income Portfolio - P Shares                                 29/05/2009    30/11/2010        Y        LU0429683583
                   265 US Mortgage Backed Securities Portfolio - P Shares                   29/05/2009    30/11/2010        Y        LU0429683740
                   266 US Equity Absolute Return Portfolio - Base                           01/10/2009    30/11/2010       N         LU0447460428
                                                                                            01/10/2009
                   267 US Equity Absolute Return Portfolio - Other Currency Shares (EUR Hedged)           30/11/2010       N         LU0447460857
                                                                                            01/10/2009
                   268 US Equity Absolute Return Portfolio - Other Currency Shares (GBP-Hedged)           30/11/2010       N         LU0447461079
                   269 US Equity Absolute Return Portfolio - Class P Shares                 01/10/2009    30/11/2010       N         LU0447461665
                   270 US Equity Absolute Return Portfolio - Class P Shares (EUR-Hedged)    01/10/2009    30/11/2010       N         LU0447461822
                   271 US Equity Absolute Return Portfolio - Class P Shares (GBP Hedged)    01/10/2009    30/11/2010       N         LU0447462127
                   272 US Equity Absolute Return Portfolio - Class I Shares                 01/10/2009    30/11/2010       N         LU0447462473
                   273 US Equity Absolute Return Portfolio - Class I Shares (GBP-Hedged)    01/10/2009    30/11/2010       N         LU0447462804
                   274 Global Currency Plus Portfolio - Class I Shares (GBP Hedged) 29/10/2009            30/11/2010       N
                   275 Global Emerging Markets Debt Local Portfolio - Class IXO Shares15/10/2009          30/11/2009       N
                   276 Europe Concentrated Equity Portfolio - I Distribution                01/12/2008    30/11/2010        Y       LU0182776624
                   277 Europe Concentrated Equity Portfolio - Base Distribution             01/12/2008    30/11/2010        Y       LU0183077824
                   278 Europe Concentrated Equity Portfolio - Class P Shares                01/12/2008    30/11/2010        Y       LU0381553345
                   279 Global Fixed Income Portfolio(Hedged) - Base Distribution            01/12/2008    30/11/2009       N        LU0138571566
                   280 Global Emerging Markets Debt Portfolio - I Distribution              01/12/2008    30/11/2009       N
                   281 Global Core Equity Portfolio - I Distribution Close                  01/12/2008    30/11/2009       N
                   282 Euro Fixed Income Portfolio - I Distribution                         01/12/2008    30/11/2009       N
                   283 Global Currency Portfolio - Base Distribution EUR Hedged             01/12/2008    30/11/2009       N
                   284 Global Libor Plus I Portfolio - Base Distribution Euro Hedged        01/12/2008    30/11/2009       N
                                                                                            01/12/2008
                   285 Global Libor Plus I Portfolio - Euro Hedged Institutional Distribution             30/11/2009       N
                   286 UK Core Equity Portfolio - A Distribution                            01/12/2008    30/11/2009       N
                   287 Commodities Enhanced Index Portfolio - A Distribution Snap           01/12/2008    30/11/2009       N
                   288 BRICsSM Portfolio - Class I Shares (GBP)                             24/03/2010    30/11/2010        Y
                   289 BRICsSM Portfolio - Class I Shares (USD)                             25/03/2010    30/11/2010        Y
                   290 BRICsSM Portfolio - Class I Shares (EUR)                             26/03/2010    30/11/2010        Y
                   291 BRICsSM Portfolio - Other Currency Shares (GBP)                      09/04/2010    30/11/2010        Y
                   292 China Opportunity Portfolio - P Shares                               03/03/2010    30/11/2010        Y
                   293 Euro Fixed Income Plus Portfolio - I Shares                          21/12/2009    30/11/2010        Y
                   294 Euro Fixed Income Plus Portfolio - P Shares                          07/01/2010    30/11/2010        Y
                   295 Europe Portfolio - Other Currency Shares Snap (GBP)                  14/05/2010    30/11/2010        Y
                   296 Global Credit Portfolio (Hedged) - Class P Shares (GBP-Hedged)      19/110/2010    30/11/2010        Y
                   297 Global Currency Plus Portfolio - Base (GBP Hedged) Shares            15/01/2010    30/11/2010       N
                   298 Global Currency Plus Portfolio - Base (EUR Hedged) Shares            15/01/2010    30/11/2010       N
                   299 Global Currency Plus Portfolio - Class A Shares                      15/01/2010    30/11/2010       N
                   300 Global Currency Plus Portfolio - Class IO Shares (EUR Hedged) 01/09/2010           30/11/2010       N




                                                                                   Page 57 of 148                                           Date: 12/20/2011 Time: 4:04 PM
Offis 3                                                                   Offshore Funds - Web Update List                                     HMRC Offshore Funds Team




          Ref     Fund Name                                                                   Cert From Cert To      Equalisation   SEDOL ISIN Ref
                      301 Global Currency Plus Portfolio - Class I Shares (EUR Hedged) 04/10/2010 30/11/2010               N
                                                                                               04/06/2010
                      302 Global Emerging Markets Debt Local Portfolio - Other Currency Shares (GBP) 30/11/2010             Y
                                                                                               14/05/2010
                      303 Global Emerging Markets Equity Portfolio - Other Currency Shares Snap (GBP)30/11/2010             Y
                      304 Global High Yield Portfolio - Other Currency Shares (GBP-Hedged)     09/12/2009 30/11/2010        Y
                      306 Sustain Portfolio - Other Currency Shares (Snap)(GBP)                14/05/2010 30/11/2010       N
                      307 US Equity Portfolio - Other Currency Shares (GBP)                    14/05/2010 30/11/2010       N
                      308 US Equity Portfolio - Class I Shares                                 11/06/2010 30/11/2010        Y
                      309 US Equity Portfolio - Class I Shares (GBP)                           27/09/2010 30/11/2010        Y
                      310 Global Libor Plus I Portfolio - A Distribution                       01/12/2009 30/11/2010       N
                      312 Japan Portfolio - Other Currency Shares (Snap) (GBP)                 01/12/2009 30/11/2010       N
                      313 Europe Core Flex Portfolio - Institutional Distribution Class        01/12/2009 30/11/2010       N
                      314 Core Equity Portfolio - I Distribution Snap                          01/12/2009 30/11/2010       N
                      315 Global Emerging Markets Debt - I Distribution                        01/12/2009 30/11/2010       N
                      316 Global Emerging Markets Debt - IO Distribution                       01/12/2009 31/11/2010       N
                      317 Global Libor Plus 1 - Base Distribution Euro Hedged                  01/12/2009 30/11/2010       N
                      318 Sterling Broad Fixed Income Plus - A Distribution                    01/12/2009 30/11/2011       N
                      319 Global Fixed Income Portfolio (Hedged) - Base Distribution           01/12/2009 30/11/2010       N
                      320 Euro Fixed Income Portfolio - I Shares                               01/12/2009 30/11/2010       N
                      321 Global Core Equity Portfolio - I Distribution close                  01/12/2009 30/11/2010       N
                      322 Global Currency Portfolio - Base Distribution EUR Hedged             01/12/2009 30/11/2010       N
                                                                                               01/12/2009 30/11/2010
                      323 Global Libor Plus I Portfolio - Euro Hedged Institutional distribution                           N
                      324 Commodities Enhanced Index Portfolio A Distribution Snap             01/12/2009 30/11/2010       N
          G0509   Grosvenor Shopping Centre Unit Trust                                         27/05/2004 31/12/2008       N
          G0510   Grosvenor Festival Place Unit Trust                                          27/05/2004 31/12/2008       N
          G0512   Gartmore SICAV
                      001 Continental European Fund Class A1                                   01/10/2004 30/09/2010        Y
                      002 Emerging Markets Fund Class D1                                       01/10/2004 30/09/2010        Y
                      003 European Corporate Bond Fund Class A2                                01/10/2004 30/09/2007        Y
                      004 Japan Absolute Return Fund Class D1 (Prev Japanese Fund)             01/10/2004 30/09/2009        Y
                      005 Pan European Fund Class A1                                           01/10/2004 30/09/2010        Y
                      006 Pan European Smaller Companies Fund Class A1                         01/10/2004 30/09/2010        Y
                      007 Asia Pacific Fund Class D1                                           29/10/2004 30/09/2010        Y
                      008 Global Focus Fund Class A1                                           29/10/2004 30/09/2010        Y
                      009 Latin America Fund Class D1                                          29/10/2004 30/09/2010        Y
                                                                                               29/10/2004 30/09/2010
                      010 European Corporate Bond Fund Class S2 (Hedged) (Prev Sterling Corporate Bond)                     Y
                      011 US Opportunities Fund Class D1                                       29/10/2004 30/09/2010        Y
                      012 Continental European Smaller Companies Fund Class A1                 24/03/2005 14/08/2009        Y
                      013 Eurobloc Fund Class A1                                               24/03/2005 15/05/2009        Y
                      014 Euro Money Fund Class A2                                             24/03/2005 30/09/2010        Y
                      015 Global Bond Fund Class D2                                            24/03/2005 30/09/2010        Y
                      016 Pan European Focus Fund Class A1                                     24/03/2005 30/09/2007        Y
                      017 Sterling Money Fund Class S2                                         24/03/2005 24/08/2009        Y
                      018 United Kingdom Absolute Return Fund Class S1                         24/03/2005 30/09/2010        Y
                      019 US Dollar Money Fund Class D2                                        24/03/2005 15/05/2009        Y
                      020 US Smaller Companies Fund Class D1                                   24/03/2005 30/09/2009        Y
                      021 Japan Absolute Return Fund - Class Y1 (Prev Japanese Fund) 01/10/2004 30/09/2010                  Y
                      022 Global Focus Fund - Class D1                                         29/10/2004 30/09/2010        Y
                      023 Global Focus Fund -Class S1                                          29/10/2004 30/09/2010        Y
                      024 Continental European Fund - Class A2                                 01/10/2005 30/09/2010        Y
                      025 Continental European Smaller Companies Fund - Class A2               01/10/2006 30/09/2008        Y
                      026 Emerging Markets Fund - Class A2                                     01/10/2006 30/09/2010        Y
                      027 Pan European Smaller Companies Fund - Class A2                       01/10/2006 30/09/2010        Y
                                                                                               01/10/2006 30/09/2009
                      028 European Corporate Bond Fund - Class A2 (Prev Sterling Corporate Bond)                            Y
                      029 Latin American Fund - Class A2                                       07/05/2008 30/09/2010        Y
                      030 China Opportunities Fund - Class D1                                  02/02/2009 30/09/2010        Y
                      031 European Absolute Return Fund - Class A1                             27/02/2009 30/09/2010        Y
                      033 United Kingdom Absolute Return Fund Class A1 Hedged                  01/04/2010 30/09/2010        Y
                      034 Emerging Markets Funds Class S1                                      21/06/2010 30/09/2010        Y
                      035 European Corporate Bond Fund Class A2                                01/10/2009 30/09/2010       N
          G0513   GAM Global Diversified USD Inc
                      001 USD Class                                                            01/01/2006 31/12/2009        Y
                      002 CHF Class                                                            01/01/2006 31/12/2009        Y
          G0514   Generali Liquidity Funds Plc                                                 27/05/2005 31/12/2005       N
          G0515   Goldman Sachs Funds plc                                                      01/01/2005 31/12/2005       N
          G0516   Guernsey Portfolios PCC Limited
                      001 Saltus Private Equity Portfolio                                      05/10/2006 31/03/2011       N
                      002 Saltus Hedge Portfolio                                               05/10/2006 31/03/2010       N
                      003 Saltus Real Estate Portfolio                                         05/10/2006 31/03/2010       N
                      004 Saltus Equity Portfolio                                              05/10/2006 31/03/2011       N
                      005 Saltus Growth Assets Portfolio                                       01/04/2009 31/03/2011       N
                      006 Saltus Fixed Income And Currency Portfolio                           01/04/2009 31/03/2011       N
                      007 Kestral Opportunities                                                28/10/2009 31/03/2011       N
                      008 The Westbridge Fund                                                  01/04/2010 31/03/2011       N
          G0517   Global Growth Portfolio Fund                                                 01/11/2005 31/10/2009        Y
          G0518   Green Lanes Jersey Property Unit Trust                                       27/05/2005 26/05/2006       N
          G0519   Gresham II Unit Trust                                                        16/02/2004 31/12/2009       N
          G0520   Granite House Unit Trust                                                     21/03/2006 30/06/2010       N
          G0521   The Glamorgan Vale Retail Park Unit Trust                                    16/03/2006 31/12/2009       N
          G0522   The Gretna Gateway Outlet Village Unit Trust                                 06/10/2005 31/12/2009       N
          G0523   GAM Composite Absolute Return Access Inc.                                    17/03/2006 31/12/2009        Y
          G0524   Goldman Sachs Institutional Funds Plc
                      001 GMS Alpha + Equity Advisors I Fund - US$ Base Distribution           10/01/2006 31/12/2010       N        IE00B0WD8M45
          G0525   20 Gracechurch Unit Trust                                                    01/01/2007 31/12/2010       N
          G0526   Garrard House Unit Trust                                                     22/07/2005 31/12/2009       N
          G0528   Groupama House Unit TRust                                                    23/02/2006 31/05/2006       N




                                                                                    Page 58 of 148                                          Date: 12/20/2011 Time: 4:04 PM
Offis 3                                                                  Offshore Funds - Web Update List                                    HMRC Offshore Funds Team




          Ref     Fund Name                                                                Cert From Cert To       Equalisation   SEDOL ISIN Ref
          G0529   Great Tower Street Unit Trust                                             22/02/2006 30/09/2008        N
          G0530   Gallion Reach Unit Trust                                                  01/04/2006 31/03/2009        N
          G0531   Greater London Trust                                                      01/01/2006 31/12/2008        N
          G0532   Glen Kingsway Unit Trust                                                  20/03/2006 31/08/2006        N
          G0533   Glanmore Property Dollar Fund                                             03/11/2004 31/03/2008        N
          G0534   The Glanmore Property Euro Fund Limited                                   03/05/2006 31/03/2008        N
          G0535   Goodman UK Active Property Fund Plc                                       01/10/2006 30/09/2007        N
          G0536   Goldman Sachs Structured Investments SICAV
                       001 Absolute Return Tracker Index Portfolio - Share Class A Euro     02/02/2007 30/11/2010        N
                       002 Absolute Return Tracker Index Portfolio - Share Class C Euro     02/02/2007 30/11/2010        N
                       003 Absolute Return Tracker Index Portfolio - Share Class I Euro     02/02/2007 30/11/2010        N
                       004 Absolute Return Tracker Index Portfolio - Share Class M Euro     02/02/2007 30/11/2010        N
                                                                                            12/12/2007 30/11/2010
                       005 Absolute Return Tracker Index Portfolio - Share Class "A" Hedged (USD)                        N
                                                                                            05/12/2007 30/11/2010
                       006 Absolute Return Tracker Index Portfolio - Share Class "C" Hedged (USD)                        N
                                                                                            03/12/2007 30/11/2010
                       007 Absolute Return Tracker Index Portfolio - Share Class "C" Hedged (GBP)                        N
                                                                                            04/08/2008 30/11/2010
                       008 Absolute Return Tracker Index Portfolio - Share Class "C" Hedged (CHF)                        N
                                                                                            (USD)
                       009 Absolute Return Tracker Index Portfolio - Share Class "I" Hedged 05/11/2008 30/11/2009        N
                       010 Defensive UK Property Income Portfolio - Share Class U (GBP) 14/12/2007 30/01/2009            N
                       011 Defensive UK Property Income Portfolio - Share Class I (GBP) 14/12/2007 30/01/2009            N
                       012 Absolute Return Tracker Index Portfolio - "A Austria" Share Class25/09/2009 30/11/2010        N
                       013 Absolute Return Tracker Index Portfolio - "C Austria" Share Class25/09/2009 30/11/2010        N
                       014 Alternative Alpha Tactical Trading Index - Share Class "C"       01/07/2009 30/11/2009        N
                                                                                            04/03/2009 30/11/2010
                       015 Dow Jones UBS Total Return Enhanced Strategy E56 Portfolio - C (CHF Hedged) Share Class       N        LU0397156786
                                                                                             Share Class
                       016 Dow Jones UBS Total Return Enhanced Strategy E56 Portfolio - I30/04/2009 30/11/2010           N        LU0397156190
                                                                                            14/05/2009 30/11/2010
                       017 Dow Jones UBS Total Return Enhanced Strategy E56 Portfolio - C Share Class                    N        LU0397156430
                                                                                            18/05/2009 30/11/2010
                       018 Dow Jones UBS Total Return Enhanced Strategy E56 Portfolio - A (EUR Hedged) Share Class       N        LU0397155978
                                                                                            19/05/2009 30/11/2010
                       019 Dow Jones UBS Total Return Enhanced Strategy E56 Portfolio - A Share Class                    N        LU0397155895
                                                                                             (EUR Hedged) Share Class
                       020 Dow Jones UBS Total Return Enhanced Strategy E56 Portfolio - I14/07/2009 30/11/2010           N        LU0397156273
                       021 Macro Harvester Portfolio - I Share Class                        18/11/2009 30/11/2010        N        LU0408194446
                                                                                            15/12/2009 30/11/2010
                       022 Dow Jones UBS Total Return Enhanced Strategy E56 Portfolio - C (EUR Hedged) Share Class       N
                                                                                            05/08/2010 30/11/2010
                       023 Dow Jones UBS Total Return Enhanced Strategy E56 Portfolio - A (GBP Hedged) Share Class       N
                                                                                            18/12/2009 30/11/2010
                       024 Dow Jones UBS Total Return Enhanced Strategy E56 Portfolio - C (GBP Hedged) Share Class       N
                                                                                            01/04/2010 30/11/2010
                       025 Dow Jones UBS Total Return Enhanced Strategy E56 Portfolio - X (CHF Hedged) Share Class       N
                                                                                            26/02/2010 30/11/2010
                       026 Dow Jones UBS Total Return Enhanced Strategy E56 Portfolio - Y (CHF Hedged) Share Class       N
                       027 Macro Harvester Portfolio - I (EUR Hedged) Share Class           09/12/2009 30/11/2010        N
                       028 Macro Harvester Portfolio - I (JPY Hedged) Share Class           26/05/2010 30/11/2010        N
                       029 Commodity Alpha Portfolio - C Share Class                        20/01/2010 30/11/2010        N
                       030 Commodity Alpha Portfolio - A (EUR Hedged) Share Class           05/02/2010 30/11/2010        N
                       031 Commodity Alpha Portfolio - I (EUR Hedged) Share Class           22/03/2010 30/11/2010        N
                       032 Commodity Alpha Portfolio - C (EUR Hedged) Share Class           12/03/2010 30/11/2010        N
                       033 Commodity Alpha Portfolio - I (GBP Hedged) Share Class           01/03/2010 30/11/2010        N
                                                                                            I Share Class
                       034 Dividend Linked Portfolio on Dow Jones EUROSTOXX 50 Index - 14/06/2010 30/11/2010             N
                                                                                            I (GBP Hedged) Share Class
                       035 Dividend Linked Portfolio on Dow Jones EUROSTOXX 50 Index - 22/07/2010 30/11/2010             N
                       036 BRICS Nifty 50 Developed Markets Portfolio - I Share Class       18/11/2010 30/11/2010        N
                       037 BRICS Nifty 50 Developed Markets Portfolio - C Share Class       12/10/2010 30/11/2010        N
                       038 BRICS Nifty 50 Emerging Markets Portfolio - I Share Class        24/10/2010 30/11/2010        N
                                                                                            24/11/2010 30/11/2010
                       039 BRICS Nifty 50 Emerging Markets Portfolio - I (EUR Hedged) Share Class                        N
                                                                                            24/11/2010 30/11/2010
                       040 BRICS Nifty 50 Emerging Markets Portfolio - C (CHF Hedged) Share Class                        N
                       041 BRICS Nifty 50 Emerging Markets Portfolio - C Share Class        12/10/2010 30/11/2010        N
                                                                                            19/11/2010 30/11/2010
                       042 BRICS Nifty 50 Emerging Markets Portfolio - M (EUR Hedged) Share Class                        N
                       043 Alternative Beta U Trend Portfolio - C Share Class               27/10/2010 30/11/2010        N
          G0537   Great Western Unit Trust                                                  27/10/2006 31/12/2008        N
          G0538   Grosvenor London Office Unit Trust                                        21/09/2007 31/12/2008        N
          G0539   Grosvenor Residential Unit Trust                                          17/07/2007 31/12/2008        N
          G0540   GAM UK Equity Hedge Inc
                       001 GAM UK Equity Hedge Open GBP Class                               01/01/2007 31/12/2008         Y
                       002 GAM UK Equity Hedge Reserved GBP Class                           01/01/2007 31/12/2008         Y
          G0541   Goodman UK Retail Parks Trust                                             01/01/2007 31/12/2007        N
          G0542   Genus Dynamic Mining Fund
                       001 Genus Dynamic Mining Fund - D Class                              01/03/2007 31/12/2007        N
                       002 Genus Dynamic Mining Fund - U Class                              01/03/2007 31/12/2007        N
          G0543   GAM Composite Absolute Return EUR Access Inc
                       001 Gam Composite Absolute Return EUR Access Inc - ERCA              01/01/2007 31/12/2009         Y
                       002 Gam Composite Absolute Return EUR Access Inc - UBE               01/01/2009 31/12/2009         Y
          G0544   The Global Mutual Fund PCC Ltd
                       001 The AWD ME Fund                                                  29/11/2007 29/02/2008        N
          G0545   GAM Capital Appreciation Equity Inc
                       001 GAM Capital Appreciation Equity Inc - GBP Share                  01/07/2007 30/06/2010         Y
                       002 GAM Capital Appreciation Equity Inc - US $ Share                 01/07/2008 30/06/2010         Y
          G0546   Greenwich Shopping Park Unit Trust                                        22/02/2006 25/03/2010        N
          G0547   GS Investment Fund - FIS                                                  08/11/2007 30/09/2010        N        LU0389918847
          G0548   GLG Alpha Select Fund
                       001 Class A                                                          01/01/2005 31/12/2009        N
                       002 Class B                                                          01/01/2006 31/12/2009        N
                       003 Class C                                                          24/08/2004 31/12/2009        N
                       004 Class D                                                          01/01/2006 31/12/2009        N
                       005 Class E                                                          01/01/2006 31/12/2009        N
                       006 Class F                                                          01/01/2007 31/12/2009        N
                       007 Class G                                                          01/01/2009 31/12/2009        N
                       008 Class I                                                          01/01/2009 31/12/2009        N
                       009 Class J                                                          01/01/2009 31/12/2009        N
                       010 Class K                                                          01/01/2009 31/12/2009        N
                       011 Class M                                                          01/01/2009 31/12/2009        N
          G0549   GLG Investments Plc
                       001 GLG UK Select Equity Fund - EUR Class M Shares                   01/12/2006 31/12/2009        N




                                                                                   Page 59 of 148                                         Date: 12/20/2011 Time: 4:04 PM
Offis 3                                                                   Offshore Funds - Web Update List                                    HMRC Offshore Funds Team




          Ref     Fund Name                                                                Cert From Cert To        Equalisation   SEDOL ISIN Ref
                      002 GLG UK Select Equity Fund - USD Class K Shares                     01/01/2008 31/12/2009        N
                      003 GLG UK Select Equity Fund - EUR Class S Shares                     01/01/2008 31/12/2009        N
                      004 GLG UK Select Equity Fund - USD Class AA (1) Shares                01/01/2009 31/12/2009        N
                      005 GLG UK Select Equity Fund - EUR Class AA (2) Shares                01/01/2009 31/12/2009        N
          G0550   GAM Diversity Inc
                      001 GAM Diversity Inc - CHF 2.5XL                                      01/10/2007 30/09/2010        N
                      002 GAM Diversity Inc - EUR 2.5XL                                      01/10/2007 30/09/2010        N
                      003 GAM Diversity Inc - USD 2.5XL                                      01/10/2007 30/09/2010        N
                      004 GAM Diversity Inc - GBP 2.5XL                                      01/10/2007 30/09/2010        N
          G0551   Goldman Sachs Funds SICAV II
                      001 GMS Asia (Ex-Japan) Equity Portfolio - P Share Class USD           30/04/2008 30/11/2010        N        LU0344072409
                      002 GMS Global Equity Portfolio - P Dist Share Class USD               07/03/2008 30/11/2010        N        LU0344074280
                      003 GMS US Equity Portfolio - P Share Class USD                        16/05/2008 30/11/2010        N        LU0344075683
                      004 GMS Japan Equity Portfolio - "P (Dist)" Share Class JPY            01/12/2008 30/11/2010        N
                      005 GMS Europe Equity Portfolio - "P (Dist)" Share Class EUR           18/12/2009 30/11/2010        N        LU0394651169
          G0552   Guinness Asset Management Funds Ltd
                      001 Guinness Global Energy Fund - US Dollar Class A                    31/03/2008 31/12/2010        N
                      002 Guinness Global Energy Fund - US Dollar Class B                    31/03/2008 31/12/2010        N
                      003 Guinness Global Energy Fund - GBP Sterling Class C                 03/09/2008 31/12/2010        N
                      004 Guinness Global Energy Fund - Euro Class D                         03/09/2008 31/12/2010        N
                      005 Guinness Global Energy Fund - US Dollar Class E                    03/09/2008 31/12/2010        N
                      006 Guinness Alternative Energy Fund - US Dollar Class A               20/12/2007 31/12/2010        N
                      007 Guinness Alternative Energy Fund - US Dollar Class B               20/12/2007 31/12/2010        N
                      008 Guinness Alternative Energy Fund - GBP Sterling Class C            03/09/2008 31/12/2010        N
                      009 Guinness Alternative Energy Fund - Euro Class D                    03/09/2008 31/12/2010        N
                      010 Guinness Alternative Energy Fund - US Dollar Class E               03/09/2008 31/12/2010        N
          G0553   Goldman Sachs Funds PLC
                      001 US$ Liquid Reserves Fund - Institutional Class - Cash Election 01/01/2004 31/12/2009            N
                      002 US$ Liquid Reserves Fund - Administration Class - Cash Election01/01/2004 31/12/2009            N
                      003 US$ Liquid Reserves Fund - Preferred Class - Cash Election         01/01/2004 31/12/2009        N
                      004 Euro Liquid Reserves Fund - Institutional Class - Cash Election 01/01/2004 31/12/2009           N
                      005 Euro Liquid Reserves Fund - Administration Class - Cash Election01/01/2004 31/12/2009           N
                      006 Euro Liquid Reserves Fund - Preferred Class - Cash Election        01/01/2004 31/12/2009        N
                      007 Euro Liquid Reserves Fund - M+ Institutional - Cash Election       01/01/2004 31/12/2009        N
                      008 Sterling Liquid Reserves Fund - Institutional Class - Cash Election01/01/2004 31/12/2009        N
                                                                                             01/01/2004 31/12/2009
                      009 Sterling Liquid Reserves Fund - Administration Class - Cash Election                            N
                      010 Sterling Liquid Reserves Fund - Preferred Class - Cash Election 01/01/2004 31/12/2009           N
                      011 Yen Liquid Reserves Fund - Institutional Class - Cash Election 01/01/2007 31/12/2009            N
                                                                                             Class - Cash Election
                      012 US$ Government Liquid Reserves Fund - Institutional Distribution 01/01/2008 31/12/2009          N
                                                                                             01/01/2008 31/12/2009
                      013 US$ Government Liquid Reserves Fund - Preferred Distribution Class - Cash Election              N
                                                                                              Class - Cash Election
                      014 Euro Government Liquid Reserves Fund - Institutional Distribution01/01/2008 31/12/2009          N
                                                                                             01/01/2008 31/12/2009
                      015 Euro Government Liquid Reserves Fund - Preferred Distribution Class - Cash Election             N
                                                                                             01/01/2008 31/12/2009
                      016 Euro Government Liquid Reserves Fund - Administration Distribution Class - Cash Election        N
          G0554   GAM Global Macro Hedge Inc                                                 18/09/2007 31/12/2009         Y
          G0555   Grafton Estate No 1 Unit Trust                                             16/11/2004 28/02/2010        N
          G0556   Grafton Estate No 2 Unit Trust                                             16/11/2004 28/02/2010        N
          G0557   Grafton Estate No 3 Unit Trust                                             16/11/2004 28/02/2010        N
          G0558   The Gresham Street Unit Trust                                              28/11/2006 31/12/2008        N
          G0559   40 Grosvenor Place Unit Trust                                              07/08/2007 31/12/2008        N
          G0560   GAM Trading II Inc
                      001 GAM Trading II Inc - GBP 1.25XL                                    01/05/2009 30/09/2010         Y
          G0562   Gartmore UK Small Cap Best Ideas Fund Limited
                      001 Gartmore UK Small Cap Best Ideas Fund Limited - Class A            01/08/2006 31/07/2010        N
                      002 Gartmore UK Small Cap Best Ideas Fund Limited - Class B            01/08/2006 31/07/2010        N
                      003 Gartmore UK Small Cap Best Ideas Fund Limited - Class C            01/08/2006 31/12/2010        N
          G0563   GAM MP SPC Inc.
                      001 GAM MP SPC Inc. - Corporate Bond Series 1 SP (CHF)                 07/08/2008 30/09/2010        N
                      002 GAM MP SPC Inc. - Corporate Bond Series 1 SP (EUR)                 07/08/2008 30/09/2010        N
                      003 GAM MP SPC Inc. - Corporate Bond Series 1 SP (GBP)                 07/08/2009 30/09/2010        N
                      004 GAM MP SPC Inc. - Corporate Bond Series 1 SP (USD)                 07/08/2008 30/09/2010        N
          G0564   GAM Delphic Inc
                      001 GAM Delphic Inc - GBP Class A                                      03/10/2008 31/12/2009         Y
                      002 GAM Delphic Inc - EUR Class B                                      03/10/2008 31/12/2009         Y
                      003 GAM Delphic Inc - USD Class B                                      03/10/2008 31/12/2009         Y
          G0565   GAM High Yield Inc                                                         01/01/2009 31/12/2009         Y
          G0566   Genus Capital
                      001 Genus Capital Fund - Share Class A                                 30/06/2008 29/06/2009        N
                      002 Genus Capital Fund - Feeder Class                                  30/06/2008 29/06/2009        N
                      003 Genus Capital Fund - Share Class E                                 08/09/2009 31/12/2009        N
          G0567   Green T G2 Fund                                                            01/01/2009 31/12/2009        N
          G0568   GAM European Equity Hedge Inc
                      001 GAM UK Equity Hedge Inc - USD Open                                 01/01/2009 31/12/2009        N
                      002 GAM UK Equity Hedge Inc - USD Reserved                             01/01/2009 31/12/2009        N
                      003 GAM UK Equity Hedge Inc - EUR Open                                 01/01/2009 31/12/2009        N
                      004 GAM UK Equity Hedge Inc - EUR Reserved                             01/01/2009 31/12/2009        N
                      005 GAM UK Equity Hedge Inc - EUR Listed                               01/01/2009 31/12/2009        N
          G0569   Greenwich Peninsula N0204 Block A Unit Trust                               27/11/2007 31/03/2009        N
          G0570   Greenwich Peninsula N0204 Block B unit trust                               27/11/2007 31/03/2009        N
          G0571   Generation IM Fund Plc
                      001 Global Equity Fund - Class A USD                                   20/04/2005 31/12/2009        N
                      002 Global Equity Fund - Class B GBP                                   20/04/2005 31/12/2009        N
                      003 Global Equity Fund - Class C EUR                                   01/01/2008 31/12/2009        N
          G0572   Goldman Sachs Investment Unit Trust                                        09/11/2009 31/03/2011        N
          G0573   The G R Property Unit Trust                                                22/12/2005 30/09/2010        N
          G0574   GCP Infrastructure Fund Limited




                                                                                   Page 60 of 148                                          Date: 12/20/2011 Time: 4:04 PM
Offis 3                                                              Offshore Funds - Web Update List                                 HMRC Offshore Funds Team




          Ref   Fund Name                                                         Cert From     Cert To     Equalisation   SEDOL ISIN Ref
                   001 GCP Infrastructure Fund Limited - Income Shares             20/05/2009    30/09/2010       N
                   002 GAM MP EUR Bond SP                                          01/11/2009    30/09/2010        Y
                   003 GAM MP GBP Bond SP                                          01/11/2009    30/09/2010        Y
                   004 GAM MP USD Bond SP                                          01/11/2009    30/09/2010        Y
          G0577 Gabelli Equity Series Funds Inc                                    01/10/1991    30/09/2010       N




                                                                             Page 61 of 148                                        Date: 12/20/2011 Time: 4:04 PM
Offis 3                                                                  Offshore Funds - Web Update List                                    HMRC Offshore Funds Team




          Ref   Fund Name                                                             Cert From      Cert To       Equalisation   SEDOL ISIN Ref
          H0020 HSBC Amanah Funds SICAV
                      001 Global Equity Index Fund AD class                             03/04/2000    31/12/2009         N
                      002 Global Equity Index Fund W class                              03/04/2000    31/12/2009         N
                      003 Global Equity Index Fund Z class                              03/04/2000    31/12/2009         N
                      004 Global Equity Fund - ZD Class                                 01/01/2007    31/12/2009         N
                      005 Asia Pacific ex Japan Fund - AD Class                         09/01/2009    31/12/2009         N
          H0063 Hambros Equity Income Fund                                              01/01/1984    31/10/2004         N
          H0089 Hambros Global Growth Portfolio Fund                                    01/01/1984    31/10/2005         N
          H0091 Hansa Fund PCC Ltd
                      001 Hansa Global Equity Fund                                      04/08/1998    31/12/2009         N
          H0093 Hauteville Global and Balanced Fund                                     29/06/1990    24/06/2004         N
          H0145 Henderson Independent Fund                                              10/07/1995    31/03/1999         N
          H0158 Henderson UK Retail Warehouse Fund                                      31/07/2001    31/12/2009         N
          H0167 Henderson Grosthwaite Investment Company Plc
                      001 US Index Fund                                                 09/11/1994    31/12/2003         N
                      002 Pacific Index Fund                                            09/11/1994    31/12/2003         N
                      003 UK Index Fund                                                 09/11/1994    31/12/2003         N
                      004 Global Managed Fund                                           09/11/1994    31/12/2003         N
                      005 European Index Fund                                           09/11/1994    31/12/2003         N
                      006 Income Fund                                                   09/11/1994    31/12/2003         N
          H0176 Henderson Horizon Fund                                                  31/05/1985    16/11/2001         N
          H0184 Henderson UK Property Fund                                              25/03/1999    23/03/2010         N
          H0201 Herald Investment Fund Plc                                              12/02/1998    31/12/2010         Y
          H0204 Hercules Unit Trust                                                     22/09/2000    31/12/2009         N
          H0240 Hill Samuel Sterling Fixed Interest Fund Ltd                            01/01/1984    06/09/2001         N
          H0241 Hill Samuel Offshore Funds Ltd                                          28/06/1996    06/09/2001         N
          H0242 Hill Samuel Offshore High Yield Funds Ltd                               25/08/1990    06/09/2001         N
          H0500 HSBC Global Investment Funds SICAV                                      01/08/2001    31/03/2003         Y
          H0501 HSBC International Managed Investment Portfolio Ltd                     26/02/1990    31/03/2001         N
          H0502 HSBC International Sterling Income Fund Ltd                             01/01/1984    31/03/2010         Y
          H0550 Hungarian Investment Company Ltd                                        01/03/1997    31/01/2001         N
          H0551 Healthcare & Leisure Property Fund Plc                                  05/12/2002    05/04/2011         N
          H0552 HSBC Asset Management Investment Funds
                      001 UK Equity Fund - share class A                                05/02/2003    28/10/2005         N
                      002 UK Equity Fund - share class E                                05/02/2003    28/10/2005         N
                      003 UK Equity Opportunities Fund - share class A                  05/02/2003    28/10/2005         N
                      004 Sterling Bond Fund- share class A                             05/02/2003    28/10/2005         Y
          H0553 Hiscox Far Eastern Financial Fund Ltd                                   01/01/2002    28/03/2008         N
          H0554 Hiscox Financial Funds Plc
                      001 Hiscox US Financial Fund                                      29/08/2000    21/12/2007         N
                      002 Hiscox European Financial Fund - EUR                          29/08/2000    31/12/2009         N
                      003 Hiscox Far Eastern Financial Fund - USD                       28/03/2008    31/12/2009         N
                      004 HIM Income Fund - Class A1 GBP                                01/01/2009    31/12/2009         N
                      005 HIM Income Fund - Class A2 GBP                                01/01/2009    31/12/2009         N
                      006 HIM Income Fund - Class B1 GBP                                01/01/2009    31/12/2009         N
                      007 HIM Income Fund - Class B2 GBP                                01/01/2009    31/12/2009         N
          H0555 Himeji Fund                                                             12/05/2000    31/12/2010         N
          H0556 Hanover Property Unit Trust                                             30/09/2003   30/09/2004          N
          H0557 HSBC Managed Portfolios Ltd
                      001 Income & Growth Portfolio US$                                 16/10/2002    30/06/2004         N
                      002 Income & Growth Portfolio GBP                                 16/10/2002    30/06/2004         N
                      003 Balanced Portfolio US$                                        16/10/2002    30/06/2004         N
                      004 Balanced Portfolio GBP                                        16/10/2002    30/06/2004         N
                      005 Capital Growth Portfolio US$                                  16/10/2002    30/06/2004         N
                      006 Capital Growth Portfolio GBP                                  16/10/2002    30/06/2004         N
                      007 Strategic Equity Portfolio US$                                16/10/2002    30/06/2004         N
                      008 Strategic Equity Portfolio GBP                                16/10/2002    30/06/2004         N
          H0558 Henderson UK Shop Fund                                                  16/09/2004    31/12/2008         N
          H0559 Hermes Factory Outlets Unit Trust                                       23/06/2004    31/12/2009         N
          H0560 Herex Property Unit Trust                                               01/01/2005    31/12/2005         N
          H0561 HSBC Shopping Centre Fund III Trust                                     14/05/2004    31/12/2005         N
          H0562 Henderson UK Shopping Centre Fund                                       01/01/2004    31/12/2009         N
          H0563 HSBC Global Liquidity Funds Plc
                      001 Sterling Liquidity Fund- Class A                              01/05/2004    30/04/2010         N
                      002 US Dollar Liquidity Funds- Class A                            01/05/2004    30/04/2010         N
                      003 Euro Liquidity Fund - Class A                                 01/05/2004    30/04/2010         N
                      004 Sterling Liquidity Fund -Class B                              01/05/2004    30/04/2010         N
                      005 US Dollar Liquidity Funds - Class B                           01/05/2004    30/04/2010         N
                      006 Euro Liquidity Fund - Class B                                 01/05/2004    30/04/2010         N
                      007 Sterling Liquidity Fund - Class A Treasury                    01/05/2004    30/04/2010         N
                      008 US Dollar Liquidity Fund - Class A2                           01/05/2004    30/04/2010         N
                      009 US Dollar Liquidity Fund - Class A Treasury                   01/05/2004    30/04/2010         N
                      010 Euro Liquidity Fund - Class A Treasury                        01/05/2004    30/04/2010         N
                      011 Sterling Liquidity Fund - Class Z                             21/07/2006    30/04/2010         N
                      012 US Dollar Liquidity Fund - Class Z                            21/07/2006    30/04/2010         N
                      013 Euro Liquidity Fund - Class Z                                 21/07/2006    30/04/2010         N
                      014 Canadian Dollar Liquidity Fund - Class A                      01/05/2008    30/04/2010         N
                      015 Canadian Dollar Liquidity Fund - Class Z                      01/05/2008    30/04/2010         N
          H0564 Henderson Caspar Property Fund
                      001 Henderson Caspar Property Fund                                17/08/2004    31/03/2010         N
                      002 Acorn Gillingham Jersey Property Fund                         17/08/2004    31/03/2010         N
                      003 Acorn Jersey Property Fund                                    17/08/2004    31/03/2010         N
                      004 Oyster Gillingham Jersey Property Fund                        17/08/2004    31/03/2010         N
                      005 Oyster Jersey Property Fund                                   17/08/2004    31/03/2010         N
                      006 Oyster No. 2 Jersey Property Fund                             17/08/2004    31/03/2010         N




                                                                                 Page 62 of 148                                           Date: 12/20/2011 Time: 4:04 PM
Offis 3                                                              Offshore Funds - Web Update List                               HMRC Offshore Funds Team




          Ref   Fund Name                                                          Cert From Cert To      Equalisation   SEDOL ISIN Ref
                   007 Whittington Jersey Property Fund                             17/08/2004 31/03/2010       N
          H0565 HSBC Investment Solutions Plc
                   001 US Large Cap Growth Fund - Class A                           14/05/1999   27/02/2010     N
                   002 US Large Cap Value Fund - Class A                            14/05/1999   27/05/2010     N
                   003 US Core Equity Portfolio - Share Class A                     14/05/1999   31/05/2005     N
                   004 US Core Equity Portfolio - Share Class Z                     14/05/1999   31/05/2005     N
                   005 US Small Cap Fund - Class A                                  14/05/1999   27/05/2010     N
                   006 UK Equity Fund - Class A                                     14/05/1999   27/05/2010     N
                   007 European Growth Fund - Class A                               14/05/1999   27/05/2010     N
                   008 European Growth Fund -Class Z                                14/05/1999   27/05/2010     N
                   009 European Value Fund - Class A                                14/05/1999   27/05/2010     N
                   010 Japanese Equity Fund -Class A                                14/05/1999   27/05/2010     N
                   011 Japanese Equity Fund - Class Z                               14/05/1999   27/05/2010     N
                   012 Asian Equity Fund -Class A                                   14/05/1999   27/05/2010     N
                   013 Asian Equity Fund -Class Z                                   14/05/1999   27/05/2010     N
                   014 Global Themes Portfolio                                      14/05/1999   31/05/2005     N
                   015 Global Bond Fund US$ - Class A                               14/05/1999   27/05/2010     N
                   016 Global Credit Bond Fund - Class A                            14/05/1999   27/05/2010     N
                   017 High Yield Bond Portfolio                                    14/05/1999   31/05/2005     N
                   018 Short Duration Bond Fund - Class A                           14/05/1999   27/05/2010     N
                   019 Global Bond Fund Sterling -Class A                           14/05/1999   27/05/2010     N
                   020 Global Bond Fund Euro - Class A                              14/05/1999   27/05/2010     N
                   021 US Large Cap Growth Fund - Class I                           14/05/1999   31/07/2009     N
                   022 US Large Cap Fund - Class A                                  14/05/1999   27/05/2010     N
                   023 US Large Cap Fund - Class I                                  14/05/1999   31/05/2007     N
                   024 US Large Cap Fund - Class Z                                  14/05/1999   27/05/2010     N
                   025 US Small Cap Fund - Class Z                                  14/05/1999   27/05/2010     N
                   026 UK Equity Fund - Class Z                                     14/05/1999   27/05/2010     N
                   027 European Value Fund - Class I                                14/05/1999   31/05/2007     N
                   028 European Value Fund - Class Z                                14/05/1999   27/05/2010     N
                   029 Global Equity Fund - Class A                                 14/05/1999   27/05/2010     N
                   030 UK Equity Income Fund - Class A                              01/03/2006   27/05/2010     N
                   031 UK Equity Income Fund - Class I                              01/03/2006   27/05/2010     N
                   032 UK Equity Income Fund - Class Z                              01/03/2006   27/05/2010     N
                   033 Global Emerging Market Equity Fund - Class A                 21/11/2005   27/05/2010     N
                   034 Global Emerging Market Equity Fund - Class I                 21/11/2005   14/12/2006     N
                   035 Global Emerging Market Equity Fund - Class Z                 21/11/2005   27/05/2010     N
                   036 UK High Alpha Fund - Class A                                 01/03/2006   27/05/2010     N
                   037 UK High Alpha Fund - Class I                                 01/03/2006   27/05/2010     N
                   038 UK High Alpha Fund - Class Z                                 01/03/2006   27/05/2010     N
                   039 Global Bond Fund Sterling - Class Z                          14/05/1999   31/07/2009     N
                   040 Emerging Market Bond Fund - Class A                          14/05/1999   27/05/2010     N
                   041 Sterling Tactical Corporate Bond Fund - Class A              01/03/2006   27/05/2010     N
                   042 Sterling Tactical Corporate Bond Fund - Class I              01/03/2006   27/05/2010     N
                   043 Sterling Tactical Corporate Bond Fund - Class Z              01/03/2006   27/05/2010     N
                   044 Managed Portfolio 1 Distribution - Class A                   01/06/2005   27/05/2010     N
                   045 Managed Portfolio 2 Distribution - Class A                   01/06/2005   27/05/2010     N
                   046 Managed Portfolio 3 Distribution - Class A                   01/06/2005   27/05/2010     N
                   047 Managed Portfolio 4 Distribution - Class A                   01/06/2005   27/05/2010     N
                   048 Managed Portfolio 5 Distribution - Class A                   01/06/2005   31/07/2009     N
                   049 Managed Portfolio 1 Reinvestment - Class A                   01/06/2005   27/05/2010     N
                   050 Managed Portfolio 2 Reinvestment - Class A                   01/06/2005   27/05/2010     N
                   051 Managed Portfolio 3 Reinvestment - Class A                   01/06/2005   27/05/2010     N
                   052 Managed Portfolio 4 Reinvestment - Class A                   01/06/2005   27/05/2010     N
                   053 Managed Portfolio 5 Reinvestment - Class A                   01/06/2005   27/05/2010     N
                   054 Japanese Equity Fund - Class I                               08/03/2007   27/05/2010     N
                   055 Global Equity Fund - Class I                                 28/11/2006   27/05/2010     N
                   056 Global Bond Fund US$ - Class Z                               01/03/2007   27/05/2010     N
                   057 Emerging Market Bond Fund - Class Z                          01/03/2007   31/07/2009     N
          H0566 Henderson Horizon Fund
                   001 Continental European Equity Fund- Income Class I1            01/07/2004   30/06/2010     Y
                   002 Pan European Smaller Companies Fund- Income Class A1         01/07/2004   30/06/2010     Y
                   003 Pan European Property Equities Fund- Income Class A1         01/07/2004   30/06/2010     Y
                   004 Pan European Equity Dividend Fund- A1 Income Class           01/07/2004   30/06/2010     Y
                   005 Absolute Return Fixed Income Fund- Income Class              01/07/2004   30/06/2007     Y
                   006 Strategic Yield Fund - Income Class A1                       01/07/2004   01/04/2009     Y
                   007 Pan European Bond Fund- A1 Income Class                      01/07/2004   24/03/2009     Y
                   008 Global Opportunities Fund- Income Class                      01/07/2004   30/06/2010     Y
                   009 Global Property Equities Fund- Income Class A1               01/07/2004   30/06/2010     Y
                   010 Pan European Equities Fund - Income Class A1                 01/07/2005   30/06/2010     Y
                   011 Asia-Pacific Property Equities Fund - Income Class A1        01/07/2005   30/06/2010     Y
                   012 US Dollar Reserve Fund - Income Class                        01/07/2006   29/12/2006     Y
                   013 American Equity Fund - Income Class A1                       01/07/2006   30/06/2010     Y
                   014 Asian Dividend Income Fund - Income Class A1                 23/10/2006   30/06/2010     Y
                   015 Japanese Equity Fund - Income Class A1                       01/07/2006   30/06/2010     Y
                   016 Pan European Alpha Fund - A1 Income Class                    01/12/2006   30/06/2010     Y
                   017 Global Technology Fund - Income Class A1                     01/07/2006   30/06/2010     Y
                   018 Asian Growth (prev Pacific Equity) Fund - Income Class A1    01/07/2007   30/06/2010     Y
                   019 China Fund - A1 Income Class                                 01/07/2007   30/06/2010     Y
                   020 Global Financials Fund - Income Class A1                     01/07/2007   29/05/2009     Y
                   021 Japanese Smaller Companies Fund - A1 Income Class            01/07/2007   30/06/2010     Y
                   022 Pan European Equity Dividend Fund- I1 Income Class           01/07/2006   30/06/2009     Y
                   023 Pan European Equity Dividend Fund- I1(GBP) Income Class      01/07/2006   30/06/2008     N
                   024 American Equity Fund - Income Class I1                       01/07/2008   30/06/2010     Y
                   025 Asian Dividend Income Fund - Income Class I1                 01/07/2008   30/06/2010     Y




                                                                              Page 63 of 148                                     Date: 12/20/2011 Time: 4:04 PM
Offis 3                                                               Offshore Funds - Web Update List                                 HMRC Offshore Funds Team




          Ref   Fund Name                                                            Cert From Cert To       Equalisation   SEDOL ISIN Ref
                   026 Asia Pacific Property Equities Fund - Income Class I1           01/07/2008 30/06/2010        Y
                   027 China Fund Income Class I1                                      01/07/2008 30/06/2010        Y
                   028 Global Financials Fund - Class I1                               01/07/2008 30/06/2009        Y
                   029 Global Property Equities Fund - Income Class I1                 01/07/2008 30/06/2010        Y
                   030 Global Technology Fund - Income I1                              01/07/2008 30/06/2010        Y
                   031 Pan European Property Equities Fund - Income Class I1           01/07/2008 30/06/2010        Y
                   032 Industries of the Future Fund - Income Class A1                 30/01/2009 30/06/2010        Y
                   033 Industries of the Future Fund - Income Class I1                 30/01/2009 30/06/2009        Y
                   034 Global Technology Fund - Acc A2                                 01/07/2008 30/06/2010        Y
                   035 Pan European Smaller Companies Fund Income class I1             01/07/2009 30/06/2010       N
                   036 European Growth Fund class R1                                   18/06/2010 30/06/2010       N
                   037 European Growth Fund class B1                                   18/06/2010 30/06/2010       N
                   038 European Growth Fund class R HGBP                               18/06/2010 30/06/2010       N
                   039 European Growth Fund class R HUSD                               18/06/2010 30/06/2010       N
                   040 Continental European Equity Fund- Income Class A1               01/07/2009 30/06/2010       N
                   041 Euro Corporate Bond Fund Income class A1                        18/12/2009 30/06/2010       N
          H0567 HSBC Global Investment Funds
                   001 Asia ex Japan Equity Class AD                                   01/04/2004 31/03/2010       N
                   002 Asia ex Japan Equity Class ED                                   01/04/2004 31/03/2010       N
                   003 Asia ex Japan Equity Opportunities Class AD                     01/04/2004 31/03/2005       N
                   004 Asia ex Japan Freestyle Class AD                                01/04/2004 31/03/2008       N
                   005 Asia Pacific Ex Japan Equity High Dividend Class AD             01/04/2004 31/03/2010       N
                   006 Brazil Equity Class AD                                          01/04/2004 31/03/2010       N
                   007 Chinese Equity - Class AD                                       01/04/2004 31/03/2010       N
                   008 Global ex Euroland Equity - Class AD                            01/04/2004 31/03/2008        Y
                   009 Euroland Equity Opportunities Class AD                          01/04/2004 31/03/2005       N
                   010 Euroland Equity Opportunities Class ED                          01/04/2004 31/03/2005       N
                   011 Europe Ex UK Equity Class AD                                    01/04/2004 31/03/2008        Y
                   012 Global Emerging Markets Equity Class AD                         01/04/2004 31/03/2010       N
                   013 Global Emerging Markets Equity Class ED                         01/04/2004 31/03/2010       N
                   014 Global Equity Opportunities Class AD                            01/04/2004 31/03/2005       N
                   015 Global Equity Opportunities Class ZD                            01/04/2004 31/03/2005       N
                   016 Global Equity Technology Class AD                               01/04/2004 31/03/2008       N
                   017 Global Equity Technology Class ED                               01/04/2004 31/03/2008       N
                   018 Hong Kong Equity Class AD                                       01/04/2004 31/03/2010       N
                   019 Hong Kong Equity Class PD                                       01/04/2004 31/03/2010       N
                   020 Indian Equity Class AD                                          01/04/2004 31/03/2010       N
                   021 Japanese Equity Class AD                                       01/04/2004 31/03/2005        N
                   022 Japanese Equity Class ED                                        01/04/2004 31/03/2005       N
                   023 Japanese Equity Class PD                                        01/04/2004 31/03/2005       N
                   024 European Equity (Previously Pan-European Equity) Class AD       01/04/2004 31/03/2010       N
                   025 European Equity (Previously Pan-European Equity) Class ED       01/04/2004 31/03/2010       N
                   026 European Equity (Previously Pan-European Equity) Class PD       01/04/2004 31/03/2010       N
                   027 Singapore Equity Class AD                                       01/04/2004 31/03/2010       N
                   028 Singapore Equity Class PD                                       01/04/2004 31/03/2010       N
                   029 UK Equity Class AD                                              01/04/2004 31/03/2010       N
                   030 UK Freestyle Class M I D                                        01/04/2004 31/03/2008        Y
                   031 US Equity Class AD                                              01/04/2004 31/03/2010       N
                   032 US Equity Class PD                                              01/04/2004 31/03/2010       N
                   033 US Index Class AD                                               01/04/2004 31/03/2009       N
                   034 US Index Class PD                                               01/04/2004 31/03/2009       N
                   035 Thai Equity Class AD                                            01/04/2004 31/03/2010       N
                   036 European Currencies Bond Class AD                               01/04/2004 31/03/2005        Y
                   037 European Currencies Bond Class I D                              01/04/2004 31/03/2005        Y
                   038 European Currencies High Yield Bond Class AD                    01/04/2004 31/03/2005        Y
                   039 European Currencies High Yield Bond Class I D                   01/04/2004 31/03/2005        Y
                   040 Global Emerging Market Bond Class AD                            01/04/2004 31/03/2009       N
                                                                                       01/04/2004 31/03/2009
                   041 Global Core Plus Bond (Prev Global Investment Grade Bond) Class AD                          N
                   042 Global Investment Grade Bond (Hedge) Class AD                   01/04/2004 31/03/2007        Y
                                                                                       01/04/2004 31/03/2009
                   043 European Government Bond (Prev Pan-European Government Bond) Class AD                       N
                                                                                       01/04/2004 31/03/2009
                   044 European Government Bond (Prev Pan-European Government Bond) Class I D                      N
                                                                                       01/04/2004
                   045 US Dollar Core Plus Bond (Prev US Dollar Investment Grade Bond) Class AD 31/03/2010         N
                                                                                       01/04/2004
                   046 US Dollar Core Plus Bond (Prev US Dollar Investment Grade Bond) Class PD 31/03/2010         N
                   047 Euro Reserve Class AD                                           01/04/2004 31/03/2010       N
                   048 US Dollar Reserve Class AD                                      01/04/2004 31/03/2009       N
                   049 US Dollar Reserve Class PD                                      01/04/2004 31/03/2009       N
                   054 Asian Ex Japan Equity - Class ID                                01/04/2005 31/03/2010       N
                   062 Asia ex Japan Equity Smaller Companies - Class AD               01/04/2005 31/03/2010       N
                   064 Asia Pacific Ex Japan Equity High Dividend Class ID             01/04/2005 31/03/2009       N
                   068 Brazil Equity - Class ID                                        01/04/2005 31/03/2010       N
                   075 Chinese Equity - Class ZD                                       01/04/2005 31/03/2010       N
                   080 Global Sustainable Equity - Class AD                            01/04/2005 31/03/2008       N
                   085 Global Equity - Class ZD                                        01/04/2005 31/03/2010       N
                   091 Singapore Equity - Class ZD                                     01/04/2005 31/03/2009       N
                   093 UK Equity Class ED                                              01/04/2005 31/03/2008        Y
                   103 Thai Equity - Class ZD                                          01/04/2005 31/03/2010       N
                                                                                       01/04/2005 26/09/2008
                   105 Euro Stategic Credit Bond (Previously Euro Corporate Bond) - Class AD                       N
                   108 Euro Core Credit Bond (Previously Euro Credit Bond) - Class AD 01/04/2005 31/03/2010        N
                   112 Euro Core Credit Bond (Previously Euro Credit Bond) - Class ZD 01/04/2005 31/03/2010        N
                   114 Euro Investment Grade Corporate Bond - Class AD                 01/04/2005 31/03/2007        Y
                                                                                       01/04/2005 31/03/2008
                   117 Euro Core Bond (Previously Euro Investment Grade Bond) - Class AD                           N
                   132 Sterling Investment Grade - Class PD                            01/04/2005 31/03/2008        Y
                   141 Korean Equity - Class ZD                                        01/04/2005 31/03/2009       N
                   151 Turkish Equity (was Convergence) - Class AD                     01/04/2005 31/03/2010       N
                   156 Indian Equity - Class ID                                        01/04/2005 31/03/2010       N




                                                                               Page 64 of 148                                       Date: 12/20/2011 Time: 4:04 PM
Offis 3                                                               Offshore Funds - Web Update List                                  HMRC Offshore Funds Team




          Ref   Fund Name                                                             Cert From Cert To       Equalisation   SEDOL ISIN Ref
                   157 Indian Equity - Class ZD                                         01/04/2005 31/03/2010       N
                   158 Euro High Yield Bond - Class AD                                  01/04/2005 31/03/2010       N
                   159 Asia ex Japan Equity Class ADH                                   01/04/2005 31/03/2009       N
                   160 Asia ex Japan Equity Class ZD                                    01/04/2006 31/03/2010       N
                   161 Asia Pacific Ex Japan Equity High Dividend Class ZD              01/04/2006 31/03/2010       N
                   162 Bric Markets Equity - Class AD                                   01/04/2006 31/03/2010       N
                   163 Chinese Equity - Class ID                                        01/04/2005 31/03/2010       N
                   164 Emerging Europe Equity - Class AD                                01/04/2005 31/03/2009       N
                   165 Emerging Europe Equity - Class ID                                01/04/2006 31/03/2009       N
                   166 Euroland Equity Smaller Companies - Class AD                     01/04/2006 31/03/2010       N
                   167 Euroland Growth (Previously Euroland Value Creation) - Class M1D 01/04/2005 31/03/2010       N
                   168 Sustainability Leaders - Class M1D                               01/04/2005 31/03/2009       N
                   169 Global Equity - Class AD                                         01/04/2005 31/03/2010       N
                   170 Global Emerging Markets Equity Class ZD                          01/04/2006 31/03/2010       N
                   171 Hong Kong Equity - Class ZD                                      01/04/2005 31/03/2010       N
                   172 Indian Equity - Class ED                                         01/04/2006 31/03/2010       N
                   173 Japanese Equity - Class WD                                       01/04/2006 31/03/2010       N
                   174 Japanese Equity - Class ZD                                       01/04/2006 31/03/2010       N
                   175 Korean Equity - Class AD                                         01/04/2005 31/03/2010       N
                   176 European Equity (Previously Pan-European Equity) Class WD        01/04/2006 31/03/2010       N
                   177 European Equity (Previously Pan-European Equity) Class ZD        01/04/2006 31/03/2010       N
                                                                                        01/04/2005
                   178 European High Dividend (Prev Pan European Equity High Dividend) - Class AD31/03/2009         N
                   179 US Equity - Class ADH                                            01/04/2005 31/03/2009       N
                   180 US Equity - Class ED                                             01/04/2005 31/03/2010       N
                   181 US Equity - Class WD                                             01/04/2006 31/03/2010       N
                   182 US Equity - Class ZD                                             01/04/2005 31/03/2010       N
                   183 Asia ex Japan Freestyle - Class ADH                              01/04/2005 31/03/2009       N
                   184 Asia ex Japan Freestyle - Class ID                               01/04/2006 31/03/2009       N
                   185 BRIC Equity - Class M2D (Formerly Bric Freestyle)                01/04/2005 31/03/2010       N
                   186 Global Emerging Markets Equity Freestyle - Class M1D             01/04/2005 31/03/2009       N
                                                                                        01/04/2006 31/03/2010
                   187 Latin America Equity - Class M1D (Formerly Latin America Freestyle )                         N
                   188 Brazil Bond - Class AD                                           01/04/2006 31/03/2010       N
                                                                                        01/04/2006 31/03/2010
                   189 Global Core Plus Bond (Prev Global Investment Grade Bond) - Class WD                          Y
                                                                                        01/04/2006 31/03/2010
                   190 Global Core Plus Bond (Prev Global Investment Grade Bond) - Class ZD                         N
                                                                                        01/04/2006 31/03/2010
                   191 US Dollar Core Plus Bond (Prev US Dollar Investment Grade Bond) - Class WD                   N
                                                                                        01/04/2006
                   192 US Dollar Core Plus Bond (Prev US Dollar Investment Grade Bond) - Class ZD31/03/2010         N
                                                                                        01/04/2006 31/03/2009
                   193 Global High Yield Bond (Previously US Dollar High Yield Bond) - Class AD                     N
                   195 Sterling Investment Grade - Class WD                             01/04/2006 31/03/2008        Y
                   197 Sterling Investment Grade - Class ZD                             01/04/2006 31/03/2007        Y
                   199 Pan European Equity Smaller Companies                            01/04/2005 31/03/2006       N
                   200 Asia ex Japan Equity Smaller Companies Class ED                  01/04/2007 31/03/2010       N
                   201 Asia ex Japan Equity Smaller Companies Class ZD                  01/04/2007 31/03/2009        Y
                   202 BRIC Markets Equity Class ED                                     01/04/2007 31/03/2010       N
                   203 Climate Change ClassAD                                           09/11/2007 31/03/2010       N
                   204 Emerging Europe Equity Class ZD                                  01/04/2007 31/03/2009       N
                   205 Emerging Wealth Class AD                                         07/12/2007 31/03/2010       N
                   206 Euroland Equity Class ZD                                         01/04/2007 31/03/2010       N
                   207 Global Emerging Markets Equity Class S1D                         01/04/2007 31/03/2010       N
                   208 Brazil Equity Class ED                                           01/04/2007 31/03/2010       N
                   209 Chinese Equity Class ED                                          01/04/2007 31/03/2010       N
                   210 Korean Equity Class ED                                           01/04/2007 31/03/2010        Y
                   211 Russia Equity Class AD                                           17/12/2007 31/03/2010       N
                   212 Asia ex Japan Freestyle Class ED                                 01/04/2007 31/03/2009       N
                   213 Brazil Bond Class ED                                             01/04/2007 31/03/2008        Y
                   214 Euro High Yield Bond Class ED                                    01/04/2007 31/03/2010       N
                   215 Global Core Plus Bond Class PD                                   01/04/2007 31/03/2010       N
                   216 Global Emerging Markets Bond Class ED                            01/04/2007 31/03/2010       N
                   217 Global Emerging Markets Bond Class ZD                            01/04/2007 31/03/2010       N
                   218 Global Emerging Markets Local Debt Class AD                      30/07/2007 31/03/2010       N
                   219 Global Emerging Markets Local Debt Class ID                      30/07/2007 31/03/2010       N
                   220 Global Emerging Markets Local Debt Class ZD                      30/07/2007 31/03/2010       N
                   221 Global Discount Structures (was Certificates) Class AD           20/08/2007 31/03/2008       N
                   222 Global Macro - Class M1D (Formerly Halbis Global Macro)          18/06/2007 31/03/2010       N
                   223 New World Income Class L1D                                       18/06/2007 31/03/2010       N
                   224 New World Income Class M1D                                       18/06/2007 31/03/2010       N
                   225 New World Income Class ZD                                        18/06/2007 31/03/2010       N
                   226 Euroland Equity Class AD                                         01/04/2005 31/03/2010       N
                   227 Euroland Equity Class ED                                         01/04/2005 31/03/2010       N
                   228 Brazil Bond Class ED                                             01/04/2009 31/03/2010       N
                   229 Euro Core Bond (Previously Euro Investment Grade Bond) - Class AD01/04/2009 31/03/2010       N
                   230 Japanese Equity Class AD                                         01/04/2009 31/03/2010       N
                   231 Japanese Equity Class ED                                         01/04/2006 31/03/2010       N
                   232 Japanese Equity Class PD                                         01/04/2006 31/03/2010       N
                   233 UK Freestyle Class M I D                                         01/04/2006 31/03/2008       N
                   234 Global Emerging Markets Equity - Class WD                        01/04/2008 31/03/2010       N
                   235 Taiwan Equity Class AD                                           01/04/2008 31/03/2010       N
                   236 UK Equity Class ID                                               01/04/2008 31/03/2010       N
                   237 Middle East And North Africa Equity - Class AD                   01/04/2009 31/03/2010       N
                   238 Global Emerging Markets Equity - Class PD                        01/04/2009 31/03/2010       N
                   239 Korean Equity - Class J1C                                        01/04/2009 31/03/2010       N
                   240 US Equity - Class ID                                             01/04/2009 31/03/2010       N
                   241 US Equity - Class YD                                             01/04/2009 31/03/2010       N
                   243 Brazil Bond - Class ID                                           01/04/2009 31/03/2010       N
                   244 Global Emerging Market Bond - Class 2ID                          01/04/2009 31/03/2010       N
                   245 Global Emerging Market Bond - Class ID                           01/04/2009 31/03/2010       N




                                                                               Page 65 of 148                                        Date: 12/20/2011 Time: 4:04 PM
Offis 3                                                                   Offshore Funds - Web Update List                                    HMRC Offshore Funds Team




          Ref     Fund Name                                                              Cert From      Cert To     Equalisation   SEDOL ISIN Ref
                       246 New World Income - Class 2LH                                    01/04/2009    31/03/2010       N
                       247 Asia ex Japan Equity - Class 2AD                                01/04/2009    31/03/2010       N
                       248 Asia ex Japan Equity - Class WD                                 01/04/2009    31/03/2010       N
                       249 US Equity Class 2AD                                             01/04/2009    31/03/2010        Y
                       250 Global Currency - Class M1D                                     01/04/2009    31/03/2010        Y
                       251 Global Macro - Class 4LH                                        01/04/2009    31/03/2010        Y
                       252 Global Macro - Class L1D                                        01/04/2009    31/03/2010        Y
          H0569   Henderson Central London Office Fund
                       001 Henderson Central London Office Fund                            04/03/2004    31/12/2009       N
                       002 Barnards Inn Unit Trust                                         04/03/2004    31/12/2009       N
                       003 Broadway Unit Trust                                             04/03/2004    31/12/2008       N
                       004 Ellerman House Unit Trust                                       04/03/2004    31/12/2004       N
                       005 French Railways House Unit Trust                                04/03/2004    31/12/2004       N
                       006 Holbrook House Unit Trust                                       04/03/2004    31/12/2009       N
                       007 Knightsbridge Unit Trust                                        04/03/2004    31/12/2009       N
                       008 Medius Unit Trust                                               04/03/2004    31/12/2009       N
                       009 St Martins Place Unit Trust                                     04/03/2004    31/12/2009       N
                       010 Tudor Street Unit Trust                                         04/03/2004    31/12/2007       N
                       011 London Belgrave Unit Trust                                      04/03/2004    31/12/2009       N
                       012 London St James Unit Trust                                      04/03/2004    31/12/2009       N
                       013 Houndsditch Unit Trust                                          01/01/2007    31/12/2009       N
                       014 Cutlers Houndsditch Unit Trust                                  01/01/2009    31/12/2009       N
          H0570   HSBC Prime Funds Plc
                       001 Global Trend Fund - USD A Class                                 05/05/2005    30/06/2010       N
                       002 Global Trend Fund - USD B Class                                 01/07/2005    30/06/2010       N
          H0572   HSBC Partners Group Global Private Equity SICAV
                       001 HSBC Partners Group Global Private Equity SICAV - Class I (USD) 01/01/2005    31/12/2009       N
                       002 HSBC Partners Group Global Private Equity SICAV - Class R (USD) 01/01/2005    31/12/2009       N
                       003 HSBC Partners Group Global Private Equity SICAV - Class R (EUR) 01/01/2005    31/12/2009       N
          H0575   Hackbridge Unit Trust                                                    24/02/2005    31/03/2010       N
          H0576   Himalayan Fund NV                                                        01/01/2005    31/12/2010       N
          H0577   Hammersmith Business Park Unit Trust                                     01/01/2006    31/12/2006       N
          H0578   Heron Tower Property Unit Trust                                          27/07/2005    31/12/2008       N
          H0579   Heronbridge United Kingdom Equity Fund
                       001 Heronbridge UK Equity Fund - A Units                            09/12/2005    31/12/2010       Y
                       002 Heronbridge UK Equity Fund - P Units                            09/12/2005    31/12/2010       Y
          H0580   The Harpenden Estate Unit Trust                                          02/12/2004    31/10/2009       N
          H0581   Harringay Unit Trust                                                     13/03/2006    31/12/2008       N
          H0582   Hovedean Property Unit Trust                                             17/03/2006    31/12/2010       N
          H0583   Hermes Factory Outlets No 2 Unit Trust                                   01/01/2006    31/12/2009       N
          H0584   Henderson UK Shopping Centre Feeder Fund                                 09/12/2005    31/12/2009       N
          H0585   The Highclere (Jersey) International Smaller Companies Fund              01/10/2007    31/12/2009       Y
          H0586   Heron Plaza Property Unit Trust                                          20/03/2006    31/12/2008       N
          H0587   Harewood Structured Investment PCC Ltd
                       001 BNP Paribas UK High Income Cell                                 01/11/2006    31/10/2007       N
                       002 US High Income Class A                                          01/11/2006    31/10/2007       N
                       003 US HIgh Income Class B                                          01/11/2006    31/10/2007       N
                       004 Euro High Income Class A                                        01/11/2006    31/10/2007       N
                       005 Euro High Income Class B                                        01/11/2006    31/10/2007       N
          H0588   Hercules Income Fund                                                     16/09/2004    31/12/2009       N
          H0589   Holborn Gate Unit Trust                                                  29/06/2005    31/08/2006       N
          H0590   The Heywood Unit Trust                                                   14/07/2005    31/12/2007       N
          H0591   Humber Land (Grimsby) Unit Trust                                         25/08/2006    31/12/2009       N
          H0592   Hamon Asian Funds
                       001 Asian Market Leaders Fund- GBP class                            01/01/2007    31/12/2009       Y
                       002 Asian Market Leaders Fund - $ Share Class                       01/01/2007    15/01/2008       N
                       003 Hamon Greater China Fund - GBP Class                            10/03/2008    31/12/2009       Y
          H0593   Heron Quays West Unit Trust                                              03/10/2007    31/12/2010       N
          H0594   Heron Quays West Investments Unit Trust                                  03/10/2007    31/12/2010       N
          H0595   Heather Funds Plc
                       001 Heather Funds Plc - Share Class A                               25/06/2007    31/03/2010       N
                       002 Heather Funds Plc - Share Class B                               25/06/2007    31/03/2010       N
          H0596   Harding Loevner Global Equity Fund
                       001 Harding Loevner Global Equity Fund - Euro Share Class A         29/03/2007    30/06/2008       N
                       002 Harding Loevner Global Equity Fund - Sterling Share Class A     29/03/2007    30/06/2010       N
          H0597   Hammerson Romford Unit Trust                                             01/12/2005    18/12/2008       N
          H0598   Hammerson 125 OBS Unit Trust                                             23/11/2005    31/12/2009       N
          H0599   Hammerson 99 Bishopsgate Unit Trust                                      23/11/2005    18/12/2008       N
          H0600   Hammerson 60 TNS Unit Trust                                              23/11/2005    31/12/2009       N
          H0601   Hammerson Peterborough Unit Trust                                        14/11/2005    31/12/2009       N
          H0602   Hammerson Merthyr Unit Trust                                             01/01/2005    11/05/2009       N
          H0603   Hanover Square Unit Trust                                                07/08/2007    05/09/2007       N
          H0604   Hunter Hall International Ethical Fund Plc
                                                                                           Class
                       001 Hunter Hall International Ethical Fund No1- Class A - USD Share 01/07/2007    30/06/2008       N
          H0605   Hereford Funds
                       001 DSM US Large Cap Growth Fund - Class U                          28/11/2007    30/09/2010       Y
          H0609   Horseman Global Fund Ltd
                       001 Class A USD                                                     31/01/2001    31/12/2009       N
                       002 Class B USD                                                     31/01/2001    31/12/2009       N
                       003 Class Mgt USD                                                   31/01/2007    31/12/2009       N
                       004 Class A Euro                                                    31/01/2001    31/12/2009       N
                       005 Class B Euro                                                    31/01/2001    31/12/2009       N
                       006 Class Mgt Euro                                                  31/01/2005    31/12/2009       N
          H0610   5 Hanover Square Unit Trust                                              30/01/2008    31/12/2009       N
          H0611   Hinde Gold Fund Ltd




                                                                                   Page 66 of 148                                          Date: 12/20/2011 Time: 4:04 PM
Offis 3                                                               Offshore Funds - Web Update List                                   HMRC Offshore Funds Team




          Ref     Fund Name                                                          Cert From     Cert To     Equalisation   SEDOL ISIN Ref
                      001 Hinde Gold Fund Ltd - Class B USD                           01/11/2007    31/12/2009       N
                      002 Hinde Gold Fund Ltd - Class E USD                           01/08/2008    31/12/2009       N
                      003 Hinde Gold Fund Ltd - Class C EUR                           01/12/2007    31/12/2008       N
                      004 Hinde Gold Fund Ltd - Class F EUR                           01/08/2008    31/12/2009       N
                      005 Hinde Gold Fund Ltd - Class D GBP                           01/10/2007    31/12/2009       N
                      006 Hinde Gold Fund Ltd - Class G GBP                           01/08/2008    31/12/2009       N
          H0612   HSBC Trinkhaus Sunares
                      001 Sunares - Sustainable Natural Resources                     14/02/2008    31/01/2009       N        LU0344810915
          H0613   HSBC International Select Fund
                      001 MultiAlpha Europe Equity AD € Share Class                   17/07/2008    31/03/2010       N
                      002 MultiAlpha Global Equity AD $ Share Class                   24/07/2008    31/03/2010       Y
                      003 MultiAlpha Japan Equity AD $ Share Class                    08/07/2008    31/03/2010       N
                      004 MultiAlpha North America Equity AD $ Share Class            17/07/2008    31/03/2010       N
                      005 MultiAlpha Asia Pacific ex Japan Equity AD $ Share Class    28/08/2009    31/03/2010       Y
                      006 MultiAlpha Global Emerging Markets Equity AD $ Share Class  18/08/2008    31/03/2010       N
                      007 MultiAlpha Europe Equity ID € Share Class                   17/07/2008    31/03/2010       N
                      008 MultiAlpha Global Equity ID $ Share Class                   24/07/2008    31/03/2010       N
                      009 MultiAlpha Japan Equity ID $ Share Class                    08/07/2008    31/03/2010       N
                      010 MultiAlpha Japan Equity ZD $ Share Class                    08/07/2008    31/03/2010       N
                      011 MultiAlpha North America Equity ID $ Share Class            17/07/2008    31/03/2010       N
                      012 MultiAlpha Asia Pacific ex Japan Equity ID $ Share Class    28/08/2009    31/03/2010       N
                      013 MultiAlpha Global Emerging Markets Equity ID $ Share Class  18/08/2009    31/03/2010       N
                      014 MultiAlpha Asia Pacific ex Japan Equity XD $ Share Class    01/04/2009    31/03/2010       N
                      015 MultiAlpha Asia Pacific ex Japan Equity ZD $ Share Class    01/04/2009    31/03/2010       N
                      016 MultiAlpha Europe Equity XD € Share Class                   01/04/2009    31/03/2010       N
                      017 MultiAlpha Europe Equity ZD € Share Class                   01/04/2009    31/03/2010       N
                      018 MultiAlpha Global Emerging Markets Equity XD $ Share Class  01/04/2009    31/03/2010       N
                      019 MultiAlpha Global Equity XD $ Share Class                   01/04/2009    31/03/2010       N
                      020 MultiAlpha Japan Equity XD $ Share Class                    01/04/2009    31/03/2010       N
                      021 MultiAlpha North America Equity XD $ Share Class            01/04/2009    31/03/2010       N
                      022 MultiAlpha North America Equity ZD $ Share Class            01/04/2009    31/03/2010       N
                      023 MultiAlpha Global High Yield Bond 4XD $ Share Class         24/03/2010    31/03/2010       N
                      024 MultiAlpha Global High Yield Bond XD $ Share Class          24/03/2010    31/03/2010       N
                      025 MultiAlpha Sterling Bond 4XD $ Share Class                  19/02/2010    31/03/2010       N
          H0614   The Halkins Property Unit Trust                                     15/03/2006    31/12/2009       N
          H0615   Harbourmaster Investment Funds
                      001 HCM loan Investments Fund - Class B                         01/01/2009    30/06/2010       N
          H0616   Halbis Funds SIF
                      001 HSBC China A-Share Fund - AD                                27/07/2009    30/11/2009       N
                      002 HSBC China A-Share Fund - XD                                27/07/2009    30/11/2009       N
          H0617   HSBC ETFs Plc
                      001 HSBC FTSE 100 ETF - GBP Class                               27/02/2009    31/12/2009       N
                      002 HSBC DJ EURO STOXX 50 ETF - EUR Class                       27/02/2009    31/12/2009       N
          H0618   Hawkwood Active Fund Ltd                                            01/07/2008    31/12/2009       N
          H0619   Henderson Fund SICAV                                                01/04/2009    31/03/2011       N
          H0620   Hawkwood Fund Limited                                               07/03/2005    31/12/2008       N
          H0621   Hansteen UK Industrial Property Unit Trust                          16/07/2009    31/12/2009       N




                                                                               Page 67 of 148                                         Date: 12/20/2011 Time: 4:04 PM
Offis 3                                                                 Offshore Funds - Web Update List                                  HMRC Offshore Funds Team




          Ref     Fund Name                                                              Cert From Cert To      Equalisation   SEDOL ISIN Ref
          I0005   The UTI India Fund
                        001 A Fund                                                        01/07/1992 31/03/2008        Y
                        002 B Fund                                                        01/07/1992 31/03/2008        Y
          I0010   India Debt Fund Ltd                                                     13/06/1997 30/06/1998       N
          I0024   Invesco Maximum Income Fund SICAV                                       06/06/1990 08/12/2006        Y
          I0028   Invesco Fund Series
                        001 US Equity Fund - class A                                      01/07/2002 31/01/2011        Y
                        002 Asian Equity Fund - class A                                   01/02/2005 31/01/2011        Y
                        003 Continental European Equity Fund - class A                    01/02/2005 31/01/2011        Y
                        004 Global Select Equity Fund - class A                           01/02/2005 31/01/2011        Y
                        005 Japanese Equity Core Fund - class A                           01/02/2005 31/01/2010        Y
                        006 UK Equity Fund - class A                                      01/02/2005 31/01/2011        Y
                        007 Global Real Estate Securities Fund - class A                  29/08/2005 31/01/2011        Y
                        008 US Equity Fund - class C                                      01/07/2002 31/01/2011        Y
                        009 Asian Equity Fund - class C                                   01/02/2005 31/01/2011        Y
                        010 Continental European Equity Fund - class C                    01/02/2005 31/01/2011        Y
                        011 Global Select Equity Fund - class C                           01/02/2005 31/01/2011        Y
                        012 Japanese Equity Core Fund - class C                           01/02/2005 31/01/2011        Y
                        013 UK Equity Fund - Class C                                      01/02/2005 31/01/2011        Y
                        014 Global Real Estate Securities Fund - class A-STG              29/08/2005 31/01/2011        Y
          I0032   Invesco Taiwan Growth Fund                                              31/10/1991 12/06/2003       N
          I0033   Indian Investment Company SICAV                                         25/10/1993 30/09/2010        Y
          I0035   Indian Opportunities Fund Ltd                                           06/07/1993 25/10/2002       N
          I0036   Irish Permanent International Funds Plc                                 22/11/1996 29/07/2003        Y
          I0037   India Public Sector Fund Ltd                                            14/10/1997 30/06/2000       N
          I0041   Invesco GT Continental European Enterprise Fund                         14/09/1984 30/06/2005        Y
          I0042   Invesco GT Global Enterprise Fund                                       20/06/1997 30/06/2005        Y
          I0043   Invesco GT Japan Enterprise Fund                                        01/01/1984 30/06/2005        Y
          I0045   Invesco GT Healthcare Fund
                        001 Invesco GT Healthcare Fund - Share Class A                    01/04/1994 31/03/2005        Y
                        002 Invesco GT Healthcare Fund - Share Class B                    01/04/2001 31/03/2005        Y
                        003 Invesco GT Healthcare Fund - Share Class C                    01/04/2001 31/03/2005        Y
          I0046   Investec Select Funds Plc
                        001 Investec Wireless World Fund - Class I                        28/06/1995 08/10/2004       N
                        002 Investec Wireless World Fund - Class S                        28/06/1995 08/10/2004       N
                        003 Investec Global Bond Fund - Class I                           28/06/1995 08/10/2004       N
                        004 Investec Global Bond Fund - Class A                           28/06/1995 08/10/2004       N
                        005 Investec Global Bond Fund - Class S                           28/06/1995 08/10/2004       N
                        006 Investec Global Technology Fund - Class I                     28/06/1995 08/10/2004       N
                        007 Investec Global Technology Fund - Class S                     28/06/1995 08/10/2004       N
                        008 Investec Global Equity Fund - Class I                         28/06/1995 08/10/2004       N
                        009 Investec Global Equity Fund - Class A                         28/06/1995 08/10/2004       N
                        010 Investec Global Equity Fund - Class S                         28/06/1995 08/10/2004       N
                        011 Investec Greater China Fund - Class I                         28/06/1995 08/10/2004       N
                        012 Investec Greater China Fund - Class S                         28/06/1995 08/10/2004       N
          I0047   Invesco GT Japan OTC Stocks Fund                                        06/12/1989 30/05/2003       N
          I0048   Invesco GT Technology Fund
                        001 Invesco GT Technology Fund - Share Class A                    01/01/1984 31/03/2005        Y
                        002 Invesco GT Technology Fund - Share Class B                    01/04/2001 31/03/2005        Y
                        003 Invesco GT Technology Fund - Share Class C                    01/04/2001 31/03/2005        Y
          I0049   Invesco GT Telecommunications Fund
                        001 Invesco GT Telecommunications Fund - Share Class A            09/06/1992 31/03/2005        Y
                        002 Invesco GT Telecommunications Fund - Share Class B            01/04/2001 31/03/2005        Y
                        003 Invesco GT Telecommunications Fund - Share Class C            01/04/2001 31/03/2005        Y
          I0051   Invesco GT US Small Companies Fund SICAV                                18/12/1986 10/11/2002       N
          I0052   iShares Plc
                        001 iFTSE 100                                                     27/04/2000 11/06/2010       N
                        002 iShares FTSEurofirst 80                                       27/04/2000 11/06/2010       N
                        003 iShares FTSEurofirst 100                                      27/04/2000 11/06/2010       N
                        004 iShares S&P 500                                               27/04/2000 11/06/2010       N
                        005 iBOXX € Liquid Corporates                                     27/04/2000 28/02/2006       N
                        006 GS $ Inves Top Corporate Bond                                 27/04/2000 28/02/2006       N
                        007 FTSE 250                                                      27/04/2000 28/02/2006       N
                        008 iBOXX Sterling Corporate Bond                                 27/04/2000 28/02/2006       N
                        009 iShares EURO STOXX Mid (Formerly DJ Euro STOXX Mid Cap) 27/04/2000 11/06/2010             N
                        010 iShares EURO STOXX Small (Formerly DJ Euro STOXX Small Cap)   27/04/2000 11/06/2010       N
                        011 iShares FTSE/Xinhua China 25                                  27/04/2000 28/02/2009       N
                        012 iShares MSCI Japan                                            27/04/2000 11/06/2010       N
                        013 i € Corporate Bond                                            01/03/2005 28/02/2006       N
                        014 i £ Corporate Bond                                            01/03/2005 28/02/2006       N
                        015 I $ Corporate Bond                                            01/03/2005 28/02/2006       N
                        016 iShares AEX                                                   01/03/2005 11/06/2010       N
                                                                                          01/03/2005 11/06/2010
                        017 iShares EURO STOXX Total Market Growth Large (Formerly DJ Euro Stoxx Growth)              N
                                                                                          01/03/2005 11/06/2010
                        018 iShares EURO STOXX Total Market Value Large (Formerly DJ Euro stoxx value)                N
                                                                                          01/03/2005 11/06/2010
                        019 iShares EURO STOXX Select Dividend 30 (Formerly DJ Euro stoxx select dividend)            N
                        020 iShares FTSE UK Dividend plus                                 01/03/2005 11/06/2010       N
                        021 iShares MSCI AC Far East ex-Japan                             01/03/2005 11/06/2010       N
                        022 iShares MSCI Eastern Europe                                   01/03/2005 28/02/2009       N
                        023 iShares MSCI Emerging Markets                                 01/03/2005 11/06/2010       N
                        024 iShares MSCI Korea                                            01/03/2005 11/06/2010       N
                        025 i MSCI Eastern Taiwan                                         01/03/2005 28/02/2006       N
                        026 i MSCI Eastern World                                          01/03/2005 28/02/2006       N
                        027 iShares Markit iBoxx Euro Corporate Bond(Formerly € Corporate Bond)
                                                                                          01/03/2005 11/06/2010       N
                                                                                          01/03/2005 11/06/2010
                        028 iShares Markit iBoxx £ Corporate Bond (Formerly £ Corporate Bond)                         N
                        029 iShares Markit iBoxx $ Corporate (Formerly $ Corporate Bond) 01/03/2005 11/06/2010        N




                                                                                 Page 68 of 148                                        Date: 12/20/2011 Time: 4:04 PM
Offis 3                                                                  Offshore Funds - Web Update List                                    HMRC Offshore Funds Team




          Ref     Fund Name                                                              Cert From Cert To         Equalisation   SEDOL ISIN Ref
                       030 iShares FTSE 100                                               01/03/2005 11/06/2010          N
                       031 iShares FTSE 250                                               01/03/2005 11/06/2010          N
                       032 iShares MSCI Brazil                                            01/03/2005 11/06/2010          N
                       033 iShares MSCI Taiwan                                            01/03/2005 11/06/2010          N
                       034 iShares MSCI World                                             01/03/2005 11/06/2010          N
                       035 iShares Barclays Capital Euro Government Bond 1-3 (Formerly € Government Bond 1 - 3)
                                                                                          01/03/2006 11/06/2010          N
                                                                                          01/03/2006
                       036 iShares Barclays Capital $ Treasury Bond 1-3 (Formerly $ Treasury Bond 1 - 3)11/06/2010       N
                       037 iShares MSCI Europe ex UK                                      01/03/2006 11/06/2010          N
                       038 iShares MSCI North America                                     01/03/2006 11/06/2010          N
          I0054   Invesco Asianet Fund Plc                                                01/01/2001 23/08/2004          N
          I0058   India Liberalisation Fund                                               01/10/1996 30/09/2001          N
          I0075   Invesco India Growth Fund                                               19/07/1996 31/07/1999          N
          I0079   India Value Investments Ltd                                             01/04/1999 31/03/2010          N
          I0084   Invesco GT Asia NICS Fund                                               01/04/2001 31/03/2005          N
          I0085   Invesco GT Developing Markets Fund
                       001 Invesco GT Developing Markets Fund - Share Class A             01/04/2001 31/03/2005           Y
                       002 Invesco GT Developing Markets Fund - Share Class B             01/04/2001 31/03/2005           Y
                       003 Invesco GT Developing Markets Fund - Share Class C             01/04/2001 31/03/2005           Y
          I0086   Invesco GT Korea Fund
                       001 Invesco GT Korea Fund - Share Class A                          01/04/2001 31/03/2005           Y
                       002 Invesco GT Korea Fund - Share Class B                          01/04/2001 31/03/2005           Y
                       003 Invesco GT Korea Fund - Share Class C                          01/04/2001 31/03/2005           Y
          I0087   Invesco GT Latin America Fund                                           01/04/2001 30/05/2003           Y
          I0088   Invesco GT PRC Fund
                       001 Invesco GT PRC Fund - Share Class A                            01/04/2001 31/03/2005           Y
                       002 Invesco GT PRC Fund - Share Class B                            01/04/2001 31/03/2005           Y
                       003 Invesco GT PRC Fund - Share Class C                            01/04/2001 31/03/2005           Y
          I0089   Invesco GT Newly Industrialised Countries Fund                          21/01/2000 31/03/2002          N
          I0090   Indian Index Fund Ltd                                                   21/10/1992 31/12/2004          N
          I0096   Invesco GT Continental European Fund
                       001 Invesco GT Continental European Fund Class A                   06/01/1984 31/12/2006           Y
                       002 Invesco GT Continental European Fund Class C                   06/01/1984 31/12/2006          N
          I0097   Invesco GT Investment Fund
                       001 Invesco GT Investment Fund Class A                             01/01/1990 08/12/2006           Y
                       002 Invesco GT Investment Fund Class B                             01/01/1990 08/12/2006          N
                       003 Invesco GT Investment Fund Class C                             01/01/1990 08/12/2006          N
          I0110   Investec Global Strategy Fund
                       001 US$ Dollar Money Class A Income                                05/01/1984 31/12/2010           Y
                       002 US$ Dollar Money Class D Income                                05/01/1984 31/12/2010           Y
                       003 US$ Dollar Money Class C Income                                05/01/1984 31/12/2010           Y
                       004 Sterling Money Class A Income                                  05/01/1984 31/12/2010           Y
                       005 Sterling Money Class C Income                                  05/01/1984 31/12/2010           Y
                       006 Sterling Money Class D Income                                  05/01/1984 31/12/2010           Y
                       007 Euro Money Class A Income                                      05/01/1984 31/12/2008           Y
                       008 Euro Money Class C Income                                      05/01/1984 31/12/2010           Y
                       009 Euro Money Class D Income                                      05/01/1984 31/12/2008           Y
                       010 Managed Currency Class A Income                                05/01/1984 31/12/2010           Y
                       011 Managed Currency Class C Income                                05/01/1984 31/12/2010           Y
                       012 Managed Currency Class E Income                                05/01/1984 31/12/2007           Y
                       013 Global Bond Class A Income                                     05/01/1984 31/12/2010           Y
                       014 Global Bond Class C Income                                     05/01/1984 31/12/2010           Y
                       015 Global Bond Class D Income                                     05/01/1984 31/12/2010           Y
                       016 Global Bond Class E Income                                     05/01/1984 31/12/2006           Y
                       017 Global Strategic Income Fund -Class A Income(prev Bond class A)05/01/1984 31/12/2010           Y
                       018 Global Strategic Income Fund -Class C Income(prev Bond class C)05/01/1984 31/12/2010           Y
                       019 Global Strategic Income Fund- Class E Income(prev Bond class E)05/01/1984 31/12/2007           Y
                       020 US$ Bond Class A Income                                        05/01/1984 31/12/2008           Y
                       021 US$ Bond Class C Income                                        05/01/1984 31/12/2008           Y
                       022 US$ Bond Class D Income                                        05/01/1984 31/12/2008           Y
                       023 US$ Bond Class E Income                                        05/01/1984 31/12/2007           Y
                                                                                           Class A Income
                       024 Investment Grade Corporate Bond Fund (Prev US$ High Income)05/01/1984 31/12/2010               Y
                                                                                           Class C Income
                       025 Investment Grade Corporate Bond Fund (Prev US$ High Income)05/01/1984 31/12/2010               Y
                       026 Sterling Bond Class A Income                                   05/01/1984 31/12/2008           Y
                       027 Sterling High Income Bond Class A Income                       05/01/1984 31/12/2008           Y
                       028 European Bond Class A Income                                   05/01/1984 31/12/2008           Y
                       029 European High Income Bond Class A Income                       05/01/1984 31/12/2008           Y
                                                                                          05/01/1984 31/12/2010
                       030 Currency Alpha Fund (prev Sterling Managed) Class A (GBP) Income                               Y
                       031 Global Balanced Class A Income                                 05/01/1984 31/12/2004          N
                       032 Global Balanced Class C Income                                 05/01/1984 31/12/2004          N
                       033 Global Balanced Class D Income                                 05/01/1984 31/12/2004          N
                       034 Global Equity Class A Income                                   05/01/1984 31/12/2010           Y
                       035 Global Equity Class C Income                                   05/01/1984 31/12/2010           Y
                       036 Global Equity Class D Income                                   05/01/1984 31/12/2010          N
                       037 Global Gold Class A Income                                     05/01/1984 31/12/2010           Y
                       038 Global Strategic Value Class A Income                          05/01/1984 31/12/2006           Y
                       039 Global Strategic Value Class C Income                          05/01/1984 31/12/2006           Y
                       040 Global Strategic Value Class D Income                          05/01/1984 31/12/2006           Y
                       041 Asian Equity Class A Income                                    05/01/1984 31/12/2010           Y
                       042 Asian Equity Class C Income                                    05/01/1984 31/12/2010           Y
                       043 Global Growth Class A Income                                   05/01/1984 31/12/2010           Y
                       044 Global Growth Class C Income                                   05/01/1984 31/12/2010           Y
                       045 Global Growth Class D Income                                   05/01/1984 31/12/2010           Y
                       046 Global Growth Class I Income                                   05/01/1984 31/12/2010           Y
                       047 Global Growth Class Z Income                                   05/01/1984 31/12/2010           Y
                       048 American Equity Class A Income                                 05/01/1984 31/12/2010           Y




                                                                                   Page 69 of 148                                         Date: 12/20/2011 Time: 4:04 PM
Offis 3                                                             Offshore Funds - Web Update List                                 HMRC Offshore Funds Team




          Ref   Fund Name                                                          Cert From Cert To       Equalisation   SEDOL ISIN Ref
                   049 American Equity Class C Income                                05/01/1984 31/12/2010        Y
                   050 UK Equity Class A (GBP) Income                                05/01/1984 31/12/2010        Y
                   051 Japan Equity Class A Income                                   05/01/1984 31/12/2010        Y
                   052 Japan Equity Class C Income                                   05/01/1984 31/12/2010        Y
                   053 Global Energy Class A Income                                  05/01/1984 31/12/2010        Y
                   054 Global Energy Class C Income                                  05/01/1984 31/12/2010        Y
                   055 Continental European Equity Class A Income                    05/01/1984 31/12/2010        Y
                   056 Continental European Equity Class C Income                    05/01/1984 31/12/2010        Y
                   057 Continental European Equity Class D Income                    05/01/1984 31/12/2010        Y
                                                                                     01/01/2005 31/12/2010
                   059 Currency Alpha Fund (prev Sterling Managed) - Class C (GBP) Income                         Y
                   060 Sterling Bond Class C Income                                  01/01/2005 31/12/2008        Y
                   061 Sterling High Income Bond Class C Income                      01/01/2005 31/12/2008        Y
                   062 European Bond Class C Income                                  01/01/2005 31/12/2008        Y
                   063 European High Income Class C Income                           01/01/2005 31/12/2008        Y
                   064 Global Strategic Managed Class D Income                       01/01/2005 31/12/2010        Y
                   065 Global Equity Class S Income                                  01/01/2005 31/12/2008        Y
                   066 Global Dynamic Class A Income                                 01/01/2005 31/12/2010        Y
                   067 Global Dynamic Class C Income                                 01/01/2005 31/12/2010        Y
                   069 U.K. Equity Class C (GBP) Income                              01/01/2005 31/12/2010        Y
                   070 Japan Equity Class S Income                                   01/01/2005 31/12/2010        Y
                   071 Pan European Equity Class A Income                            01/01/2005 31/12/2008        Y
                   072 Pan European Equity Class C Income                            01/01/2005 31/12/2008        Y
                   073 Global Gold Class C Income                                    01/01/2005 31/12/2010        Y
                   074 Global Strategic Managed Fund Class A Income                  01/01/2005 31/12/2010        Y
                   075 Global Strategic Managed Fund Class C Income                  01/01/2005 31/12/2010        Y
                   076 Sterling Bond Fund Class S Income                             01/01/2006 31/12/2008        Y
                   077 Global Equity Fund Class E Income                             01/01/2006 31/12/2006        Y
                   078 Global Dynamic Fund Class S Income                            01/01/2006 31/12/2010        Y
                   079 American Equity Fund Class S Income                           01/01/2006 31/12/2008        Y
                   080 UK Equity Fund Class S Income                                 01/01/2006 31/12/2008        Y
                   081 Asian Equity Fund Class S Income                              01/01/2006 31/12/2008        Y
                   082 Pan European Equity Fund Class S Income                       01/01/2006 31/12/2006        Y
                   083 Global Energy Fund Class S Income                             01/01/2006 31/12/2008        Y
                   084 Global Gold Fund Class S Income                               01/01/2006 31/12/2010        Y
                   085 Global Strategic Value Fund Class S Income                    01/01/2006 31/12/2006        Y
                   086 US$ Dollar Money Class F Income                               01/01/2007 31/12/2008        Y
                   087 Managed Currency Class F Income                               01/01/2007 31/12/2010        Y
                   088 Emerging Markets Local Currency Debt Fund Class A Income 30/11/2007 31/12/2010             Y
                   089 Emerging Markets Local Currency Debt Fund Class C Income 30/11/2007 31/12/2010             Y
                   090 Emerging MarketsLocal Currency Debt Fund Class F Income       30/11/2007 31/12/2010       N
                   091 European Bond Class F Income                                  01/01/2007 31/12/2008        Y
                   092 Global Bond Class F Income                                    01/01/2007 31/12/2008        Y
                   093 Global Strategic Income Class F Income                        01/01/2007 31/12/2010        Y
                                                                                     01/01/2007 31/12/2010
                   094 High Income Bond Fund (Prev European High Income) Class F Income                           Y
                                                                                      Class F Income
                   095 Investment Grade Corporate Bond Fund (Prev US$ High Income)01/01/2007 31/12/2010           Y
                   096 US$ Bond Class F Income                                       01/01/2007 31/12/2008        Y
                   097 Continental European Equity Class S Income                    01/01/2007 31/12/2008        Y
                   098 EAFE Fund Class A Income                                      29/06/2007 31/12/2010        Y
                   099 EAFE Fund Class C Income                                      29/06/2007 31/12/2008        Y
                   100 EAFE Fund Class S Income                                      01/01/2007 31/12/2010        Y
                   101 Global Dynamic Class I Income                                 01/01/2007 31/12/2008        Y
                   102 Global Energy Class I Income                                  01/01/2007 31/12/2010        Y
                   103 Global Strategic Equity Fund Class A Income                   01/01/2007 31/12/2010        Y
                   104 Global Strategic Equity Fund Class C Income                   01/01/2007 31/12/2010        Y
                   105 Global Strategic Equity Fund Class I Income                   01/01/2007 31/12/2010        Y
                   106 Global Strategic Equity Fund Class D Income                   01/01/2007 31/12/2010        Y
                   107 Global Strategic Equity Fund Class S Income                   01/01/2007 31/12/2010        Y
                   108 American Equity Fund Class I income                           01/01/2007 31/12/2010        Y
                   109 Global Equity Fund Class I income                             01/01/2007 31/12/2010        Y
                   110 European High Income Bond Fund Class C (USD) Income           01/01/2008 31/12/2008        Y
                   111 European High Income Bond Fund Class F (USD) Income           01/01/2008 31/12/2008        Y
                   112 Euro Money Market Class F Income                              01/01/2008 31/12/2008       N
                   113 Euro Money Market Class C (USD) Income                        01/01/2008 31/12/2008       N
                   114 UK Equity Fund Class C (USD) Income                           01/01/2008 31/12/2008        Y
                   115 European Bond Fund Class C (USD) Income                       01/01/2008 31/12/2008        Y
                   116 European Bond Fund Class F (USD) Income                       01/01/2008 31/12/2008        Y
                   117 Pan European Equity Fund Class C (USD) Income                 01/01/2008 31/12/2008        Y
                   118 Global Dynamic Resources Fund- Income A                       31/01/2008 31/12/2010       N
                   119 Global Dynamic Resources Fund- Income C                       31/08/2008 31/12/2010       N
                   122 Euro Money Fund Class A (EUR) Income                          01/01/2009 31/12/2010       N
                   123 Euro Money Fund Class C (EUR) Income                          01/01/2009 31/12/2010       N
                   124 Euro Money Fund Class D (EUR) Income                          01/01/2009 31/12/2010       N
                   125 Emerging Markets Local Currency Debt Fund Class I Income      01/01/2009 31/12/2010       N
                   126 Global Franchise Class A Income                               01/01/2009 31/12/2010       N
                   127 Global Franchise Class F Income                               01/01/2009 31/12/2010       N
                   128 Global Franchise Class I Income                               01/01/2009 31/12/2010       N
                   129 Global Franchise Class S Income                               01/01/2009 31/12/2010       N
                   130 Global Franchise Class C Income                               01/01/2010 31/12/2010       N
                   132 Investment Grade Corporate Bond Fund Class D Income           01/01/2009 31/12/2010       N
                   133 Investment Grade Corporate Bond Fund Class A (GBP) Income 01/01/2009 31/12/2010           N
                   134 Investment Grade Corporate Bond Fund Class S (GBP) Income 01/01/2009 31/12/2010           N
                   135 Investment Grade Corporate Bond Fund Class A (EUR) Income 01/01/2009 31/12/2010           N
                   136 Investment Grade Corporate Bond Fund Class C (EUR) Income 01/01/2009 31/12/2010           N
                                                                                     01/01/2009
                   137 High Income Bond Fund (Prev European High Income) Class A (GBP) Income 31/12/2010         N
                                                                                     01/01/2009
                   138 High Income Bond Fund (Prev European High Income) Class C (GBP) Income 31/12/2009         N




                                                                             Page 70 of 148                                       Date: 12/20/2011 Time: 4:04 PM
Offis 3                                                                Offshore Funds - Web Update List                                 HMRC Offshore Funds Team




          Ref     Fund Name                                                           Cert From Cert To       Equalisation   SEDOL ISIN Ref
                                                                                       01/01/2009
                        139 High Income Bond Fund (Prev European High Income) Class A (EUR) Income 31/12/2010       N
                                                                                       01/01/2009
                        140 High Income Bond Fund (Prev European High Income) Class C (EUR) Income 31/12/2010       N
                        141 Global Strategic Managed Fund Class F Income               01/01/2009 31/12/2010        N
                        142 Global Strategic Managed Fund Class F (GBP) Income         01/01/2009 31/12/2010        N
                        143 Global Strategic Managed Fund Class F (EUR) Income         01/01/2009 31/12/2010        N
                        144 Latin American Corporate Debt Fund Class A Income          30/04/2010 31/12/2010        N
                        145 Latin American Corporate Debt Fund Class C Income          30/04/2010 31/12/2010        N
                        146 Latin American Corporate Debt Fund Class F Income          30/04/2010 31/12/2010        N
                        147 Emerging Markets Blended Debt Fund Class A Income          01/12/2010 31/12/2010        N
                        148 Emerging Markets Blended Debt Fund Class F Income          01/12/2010 31/12/2010        N
                        149 Emerging Markets Blended Debt Fund Class I Income          01/12/2010 31/12/2010        N
                        150 Asia Pacific Equity Fund Class A Income                    14/05/2010 31/12/2010        N
                        151 Asia Pacific Equity Fund Class C Income                    14/05/2010 31/12/2010        N
                        152 Enhanced Global Energy Fund Class I Income (GBP)           04/01/2010 31/12/2010        N
                        153 Global Opportunity Equity Fund Class A Income              03/12/2010 31/12/2010        N
                        154 Global Opportunity Equity Fund Class I Income              03/12/2010 31/12/2010        N
                        155 Global Opportunity Equity Fund Class S Income              03/12/2010 31/12/2010        N
                                                                                       01/01/2010 31/12/2010
                        156 High Income Bond Fund (Prev European High Income) Class F Hedged Income                 N
                        157 Global Bond Energy class F (GBP) Income                    01/01/2010 31/12/2010        N
          I0120   Ivory Growth Fund                                                    10/06/1985 30/04/2003        N
          I0130   Invesco GT India Fund
                        001 A Share                                                    16/12/1994 30/12/2006         Y
                        002 C share                                                    16/12/1994 30/12/2006         Y
          I0131   Invesco GT US Dollar Liquidity Fund                                  17/11/1997 31/12/2003         Y
          I0132   Invesco GT Global High Income Fund                                   14/01/1994 31/12/2003         Y
          I0133   Invesco GT Gilt Fund                                                 28/11/1994 31/12/2003         Y
          I0134   Invesco G.T.Bond Fund                                                01/01/1984 31/12/2003         Y
          I0135   Invesco GT Asean Fund                                                01/01/1984 30/11/2004        N
          I0136   Invesco GT Pacific Fund                                              01/01/1984 30/11/2004         Y
          I0137   Invesco GT Japan Fund                                                01/01/1984 30/11/2004        N
          I0138   Invesco GT Hong Kong Fund                                            04/01/2002 30/11/2002        N
          I0139   Invesco GT US Equity Fund                                            01/01/1984 30/11/2002        N
          I0140   Invesco GT German Growth Fund                                        01/10/1996 30/11/2002        N
          I0142   Intrinsic Portfolio Fund PCC Ltd                                     22/02/2000 31/12/2002        N
          I0150   Invesco GT Emerging Markets Bond Fund                                10/03/2000 31/12/2003         Y
          I0155   I.O. Universal Fund Plc                                              01/01/2001 31/12/2002        N
          I0160   IT Technology SICAV
                        001 IT Technology SICAV Class 1                                01/07/2000 30/06/2003        N
                        002 IT Technology SICAV Class 2                                01/07/2000 30/06/2003        N
          I0161   Insight Investment International Fund Ltd
                        001 Insight Investment International Fund Ltd Class £A         17/06/2002 23/04/2004         Y
                        002 Insight Investment International Fund Ltc Class £N         17/06/2002 23/04/2004        N
                        003 Insight Investment International Fund Ltd ClassEuro N      17/06/2002 23/04/2004        N
          I0162   Insight Investment Currency Fund Ltd                                 30/04/1984 05/08/2005        N
          I0163   iShares MSCI Index Funds
                        001 iShares MSCI Pacific Ex-Japan Index Fund                   01/09/2005 31/08/2008        N
          I0164   Isosceles International Funds Plc
                        001 America Fund - US $ class                                  03/03/2003 31/12/2005        N
          I0165   Insight Liquidity Funds Plc
                        001 Sterling Liquidity Fund - Class 1                          02/01/2003 31/12/2010        N
                        002 Euro Liquidity Fund - Class 1                              21/03/2005 31/12/2010        N
                        003 Dollar Liquidity Fund - Class 1                            21/03/2005 31/12/2006        N
                        004 Sterling Liquidity Plus - Class 5                          01/01/2006 31/12/2010        N
                        005 Sterling Liquidity Fund - Class 2                          01/01/2006 31/12/2010        N
                        006 Sterling Liquidity Fund - Class 3                          01/01/2006 31/12/2010        N
                        007 Sterling Liquidity Fund - Class 5                          01/01/2006 31/12/2010        N
                        008 Dollar Liquidity Fund - Class 2                            01/01/2006 31/12/2010        N
                        009 Dollar Liquidity Fund - Class 3                            01/01/2006 31/12/2010        N
                        010 Euro Liquidity Fund - Class 2                              01/01/2006 31/12/2010        N
                        011 Euro Liquidity Fund - Class 3                              01/01/2006 31/12/2010        N
                        012 Dollar Liquidity Fund - Class 5                            01/01/2007 31/12/2010        N
                        013 Sterling Liquidity II Fund - Class 2                       01/01/2009 31/12/2010        N
                        014 Sterling Liquidity III Fund - Class 2                      01/01/2010 05/05/2010        N
                        015 Sterling Liquidity Fund - Class 6                          01/01/2010 31/12/2010        N
          I0166   IPIF Feeder Unit Trust                                               23/06/2004 31/12/2008        N
          I0167   Invesco Fund Series 2 ( Formerly GT World Bond Series)
                        001 Invesco GT Bond Fund A                                     01/01/1984 30/11/2010         Y
                        002 Invesco GT Emerging Markets Bond Fund A                    01/01/1984 31/11/2010         Y
                        003 Invesco GT Gilt Fund A                                     01/01/1984 31/11/2010         Y
                        004 Invesco GT Global High Income Bond Fund A                  01/01/1984 31/11/2010         Y
                        005 Invesco GT US High Yield Bond Fund                         01/01/1984 31/12/2007         Y
                        006 Invesco GT U.S Dollar Liquidity Fund                       01/01/1984 31/12/2005         Y
                        007 Invesco GT Bond Fund B                                     01/01/2009 30/11/2009        N
                        008 Invesco GT Bond Fund C                                     01/01/2009 30/11/2010         Y
                        009 Invesco GT Emerging Markets Bond Fund B                    01/01/2009 30/11/2009        N
                        010 Invesco GT Emerging Markets Bond Fund C                    01/01/2009 30/11/2010         Y
                        011 Invesco GT Gilt Fund B                                     01/01/2009 30/11/2009        N
                        012 Invesco GT Gilt Fund C                                     01/01/2009 30/11/2010         Y
                        013 Invesco GT Global High Income Bond Fund B                  01/01/2009 30/11/2009        N
                        014 Invesco GT Global High Income Bond Fund C                  01/01/2009 30/11/2010         Y
          I0168   Insight Investment International Bond Funds Limited
                        001 European High Income Bond Fund                             23/04/2004 31/12/2006        N
          I0169   Ixis International Funds ( Dublin) I Plc
                        001 Loomis Sayles Multisector Income Fund Class I/D (USD)      01/01/2002 31/12/2006         Y
                        002 Loomis Sayles Multisector Income Fund Class R/D (USD)      01/01/2002 31/12/2006         Y




                                                                                Page 71 of 148                                       Date: 12/20/2011 Time: 4:04 PM
Offis 3                                                                  Offshore Funds - Web Update List                                        HMRC Offshore Funds Team




          Ref     Fund Name                                                              Cert From     Cert To     Equalisation       SEDOL ISIN Ref
                        003 Loomis Sayles Global Opportunistic Bond Fund Class I/D (USD) 01/01/2002     31/12/2006        Y
                        004 Loomis Sayles Global Opportunistic Bond Fund Class R/D (USD) 01/01/2002     31/12/2006        Y
                        005 Loomis Sayles Institutional High Income Fund Class I/D (USD) 01/01/2002     31/12/2006        Y
                        006 Loomis Sayles Global Opportunistic Bond Fund Class H-S/D GBP01/01/2006      31/12/2006        Y
          I0170   Integritas Multi Manager Fund Plc
                        001 The UK Equity Fund - Share Class A                            01/04/2004    31/08/2007       N
                        002 The UK Equity Fund - Share Class B                            01/04/2004    31/08/2007       N
                        003 The US Equity Fund - Class A                                  01/04/2005    31/08/2007       N
                        004 The US Equity Fund - Class B                                  01/04/2005    31/08/2007       N
                        005 The US Equity Fund - Class X                                  01/04/2005    31/08/2007       N
          I0171   Integritas Multi Manager Investment Fund Plc
                        001 The US Equity Fund - Share Class A                            29/03/2004    31/03/2007       N
                        002 The US Equity Fund - Share Class B                            29/03/2004    20/07/2005       N
                        003 The Continental European Equity Fund - Share Class A          29/03/2004    31/08/2007       N
                        004 The Continental European Equity Fund - Share Class B          29/03/2004    31/08/2007       N
                        005 The Japan Equity Fund - Share Class A                         29/03/2004    31/08/2007       N
                        006 The Japan Equity Fund - Share Class B                         29/03/2004    31/08/2007       N
                        007 The Pacific Basin Equity Fund - Share Class A                 29/03/2004    31/08/2007       N
                        008 The Pacific Basin Equity Fund - Share Class B                 29/03/2004    31/08/2007       N
                        009 The Sterling Bond Fund - Share Class A                        29/03/2004    31/08/2007       N
                        010 The Sterling Bond Fund - Share Class B                        29/03/2004    31/08/2007       N
                        011 The Euro Fixed Income Fund - Share Class A                    29/03/2004    31/08/2007       N
                        012 The Global Bond Fund - Share Class A                          29/03/2004    31/08/2007       N
                        013 The UK Index Linked Fund - Share Class A                      29/03/2004    31/03/2005       N
                        014 The US Bond Fund - Share Class A                              29/03/2004    31/08/2007       N
                        015 The US Bond Fund - Share Class B                              29/03/2004    31/08/2007       N
          I0172   Ingenious Fund
                        001 UK Equity Fund - Share Class A                                18/12/2003    31/03/2011       N
                        002 Directional Bond Fund - Share Class A                         18/12/2003    31/03/2008       N
                        003 UK Equity Fund - Share Class B                                18/12/2003    05/06/2008       N
                        004 Directional Bond Fund - Share Class B                         18/12/2003    31/03/2008       N
                        005 UK Equity Fund - Share Class C                                01/04/2008    31/03/2011       N
          I0173   Insinger de Beaufort Real Estate Equity Fund                            01/01/2004    31/12/2009       Y            NL0000285591
          I0174   Insinger de Beaufort Equity Income Fund                                 01/01/2004    31/12/2009       N            NL0000285609
          I0175   India Capital Fund Ltd
                        001 India Capital Fund Ltd- A shares                              01/10/2004    30/09/2010       N
                        002 India Capital Fund Ltd- A 1 shares                            01/10/2003    30/09/2010       N
                        003 India Capital Fund Ltd- A 2 shares                            01/10/2003    30/09/2010       N            MU0160S00269
                        004 India Capital Fund Ltd- A 3 shares(Feb Capital)               01/10/2004    30/09/2008       N
                        005 India Capital Fund Ltd- A 3 shares (May Capital)              01/10/2003    30/09/2006       N
                        006 India Capital Fund Ltd- A 3 shares(July Capital)              01/10/2003    30/09/2008       N
                        007 India Capital Fund Ltd- A4 shares                             01/10/2005    30/09/2010       N            MU0160S00277
                        008 India Capital Fund Ltd- A3 shares (August Capital)            01/10/2003    30/09/2008       N
                        009 India Capital Fund Ltd- A 3 shares (duPont)                   01/10/2007    30/09/2008       N
                        010 India Capital Fund Ltd- A 3 shares (NemF)                     01/10/2007    30/09/2008       N
          I0176   INVESCO Funds Series 6
                        001 INVESCO Sterling Bond Fund - Share Class A-QD                 01/09/2004    30/11/2010       Y         B06BX29/IE00B06BX294
                        002 INVESCO Sterling Reserve Fund - A-SD                          25/03/2008    30/11/2008       Y
          I0177   Impax Environmental Funds(Ireland) plc
                        001 Impax Environmental Markets (Ireland) Fund - Class A Euro     15/11/2004    31/12/2009       N
                        002 Impax Environmental Markets (Ireland) Fund - Class A Sterling 15/11/2004    31/12/2009       N
                        003 Impax Environmental Markets (Ireland) Fund - Class A USD      15/11/2004    31/12/2009       N
                        004 Impax Environmental Markets (Ireland) Fund - Class B Euro     15/11/2004    31/12/2009       N
                        005 Impax Environmental Markets (Ireland) Fund - Class B Sterling 15/11/2004    31/12/2009       N
                        006 Impax Environmental Markets (Ireland) Fund - Class B USD      15/11/2004    31/12/2009       N
          I0179   Ixis International Funds (Lux) I SICAV
                        001 Loomis Sayles US Large Cap Growth Fund Class I/D (USD)        01/12/1995    31/12/2006       N
                        002 Loomis Sayles US Large Cap Growth Fund Class S/D (USD)        01/01/2006    31/12/2006       N            LU0235978532
                        003 Loomis Sayles US Large Cap Growth Fund Class R/D (USD)        01/01/2006    31/12/2006       N
                        004 Loomis Sayles US Research Fund Class I/D (USD)                01/01/2006    31/12/2006       N
          I0180   Insight Property Portfolio Fund
                        001 Insight Property Portfolio Fund - A                           09/12/2004    31/01/2006       N         GB00B03VT917/B03VT91
                        002 Insight Property Portfolio Fund - B                           09/12/2004    31/01/2006       N        GB00B03VTB34/B03VTB34
                        003 Insight Property Portfolio Fund - c                           09/12/2004    31/01/2006       N        GB00B03VTC41/B03VTC41
                        004 Insight Property Portfolio Fund - D                           09/12/2004    31/01/2006       N         GB00B1296581/B12QR74
          I0181   Invesco Fund Series 1
                        001 INVESCO ASEAN Equity Fund A                                   01/01/1984    30/11/2010       Y
                        002 INVESCO Pacific Equity Fund A                                 01/01/1984    30/11/2010       Y
                        003 INVESCO Japan Equity Fund A                                   01/01/1984    30/11/2010       Y
                        004 INVESCO ASEAN Equity Fund B                                   01/12/2008    30/11/2009       Y
                        005 INVESCO ASEAN Equity Fund C                                   01/12/2008    30/11/2010       Y
                        006 INVESCO Pacific Equity Fund B                                 01/12/2008    30/11/2009       N
                        007 INVESCO Pacific Equity Fund C                                 01/12/2008    30/11/2010       N
                        008 INVESCO Japan Equity Fund B                                   01/12/2008    30/11/2009       Y
                        009 INVESCO Japan Equity Fund C                                   01/12/2008    30/11/2010       Y
          I0182   ING Covent Garden Unit Trust                                            07/07/2004    31/12/2005       N
          I0183   iShares S&P 500 Index Fund                                              01/04/2003    31/03/2006       N
          I0185   Imara African Opportunities Fund                                        01/03/2005    30/04/2010       N            VGG471891082
          I0186   INVESCO Funds Series 3
                        001 Global Health Care Fund - Share Class A                       01/04/2005    30/11/2010       Y
                        002 Global Health Care Fund - Share Class B                       01/04/2005    30/11/2009       Y
                        003 Global Health Care Fund - Share Class C                       01/04/2005    30/11/2010       Y
                        004 Global Technology Fund - Share Class A                        01/04/2005    30/11/2010       Y
                        005 Global Technology Fund - Share Class B                        01/04/2005    30/11/2009       Y
                        006 Global Technology Fund - Share Class C                        01/04/2005    30/11/2010       Y




                                                                                  Page 72 of 148                                              Date: 12/20/2011 Time: 4:04 PM
Offis 3                                                                      Offshore Funds - Web Update List                                            HMRC Offshore Funds Team




          Ref     Fund Name                                                                      Cert From Cert To        Equalisation        SEDOL ISIN Ref
                        007 Global Telecom Fund - Share Class A                                   01/04/2005 31/03/2010           Y
                        008 Global Telecom Fund - Share Class B                                   01/04/2005 30/11/2009           Y
                        009 Global Telecom Fund - Share Class C                                   01/04/2005 30/11/2010           Y
          I0187   INVESCO Fund Series 5
                        001 Emerging Markets Equity Fund - Share Class A                          01/04/2005 30/11/2010           Y
                        002 Emerging Markets Equity Fund - Share Class B                          01/04/2005 30/11/2009           Y
                        003 Emerging Markets Equity Fund - Share Class C                          01/04/2005 30/11/2010           Y
                        004 NIC Fund - Share Class A                                              01/04/2005 30/09/2008           Y
                        005 NIC Fund - Share Class B                                              01/04/2005 30/09/2008           Y
                        006 NIC Fund - Share Class C                                              01/04/2005 30/09/2008           Y
                        007 Korean Equity Fund - Share Class A                                    01/04/2005 30/11/2010           Y
                        008 Korean Equity Fund - Share Class B                                    01/04/2005 30/11/2009           Y
                        009 Korean Equity Fund - Share Class C                                    01/04/2005 30/11/2010           Y
                        010 PRC Equity Fund - Share Class A                                       01/04/2005 30/11/2010           Y
                        011 PRC Equity Fund - Share Class B                                       01/04/2005 30/11/2009           Y
                        012 PRC Equity Fund - Share Class C                                       01/04/2005 30/11/2010           Y
          I0189   iShares Russell Series
                        002 iShares TR Russell 2000 Value Index Fund                              01/04/2008 31/03/2011           N
          I0190   INVESCO Fund Series 4
                        001 INVESCO Continental European Small Cap Equity Fund A                  01/07/2005 30/11/2010           Y
                        002 INVESCO Japan Small/Mid Cap Equity Fund A                             01/07/2005 30/11/2010           Y
                        003 INVESCO Global Small Cap Equity Fund A                                01/07/2005 30/11/2010           Y
                        004 INVESCO Continental European Small Cap Equity Fund B                  01/07/2009 30/11/2009           Y
                        005 INVESCO Continental European Small Cap Equity Fund C                  01/07/2009 30/11/2010           Y
                        006 INVESCO Japan Small/Mid Cap Equity Fund B                             01/07/2009 30/11/2009           Y
                        007 INVESCO Japan Small/Mid Cap Equity Fund C                             01/07/2009 30/11/2009           Y
                        008 INVESCO Global Small Cap Equity Fund B                                01/07/2009 30/11/2009           Y
                        009 INVESCO Global Small Cap Equity Fund C                                01/07/2009 30/11/2010           Y
          I0191   Institutional Cash Series Plc
                                                                                                  01/10/2005
                        001 Institutional Sterling Liquidity Fund - Core Share Class (Prev Distributing Class)30/09/2010          N
                                                                                                  01/10/2005 30/09/2010
                        002 Institutional Sterling Liquidity Fund - Agency Distributing Share Class (Prev Agency Class)           N
                                                                                                  01/10/2006 30/09/2010
                        003 Institutional US Dollar Liquidity Fund - Agency Distributing Share Class (Prev Agency Class)          N
                                                                                                   (Prev Agency Class)
                        004 Institutional Euro Liquidity Fund - Agency Distributing Share Class01/10/2006 30/09/2010              N
                                                                                                  01/10/2007
                        005 Institutional US Dollar Liquidity Fund - Core Distributing Share Class (Prev Dist)30/09/2010          N
                                                                                                  01/10/2007 30/09/2010           N
                        006 Institutional US Dollar Liquidity Fund - Admin I Distributing Share Class (prev Administration I Share Class)
                                                                                                  Class (Prev 30/09/2010          N
                        007 Institutional US Dollar Liquidity Fund - Admin II Distributing Share 01/10/2007 Administration II Share Class)
                                                                                                   Class (Prev 30/09/2010         N
                        008 Institutional US Dollar Liquidity Fund - Admin III Distributing Share01/10/2007 Administration III Share Class)
                                                                                                  01/10/2007
                        009 Institutional US Dollar Liquidity Fund - Merrill Lynch Distributing Share Class 12/06/2009            N
                        010 Institutional US Dollar Liquidity Fund - G Distributing Share Class 01/10/2007 30/09/2010             N
                        011 Institutional US Dollar Liquidity Fund - G Distributing I Share Class 01/10/2007 30/09/2010           N
                                                                                                  0
                        012 Institutional US Dollar Liquidity Fund - G Distributing II Share Class1/10/2007 30/09/2010            N
                                                                                                  01/10/2007 Share Class)
                        013 Institutional Sterling Liquidity Fund - Admin I Share Class (Prev Administration I30/09/2010          N
                                                                                                  01/10/2007 30/09/2010
                        014 Institutional Sterling Liquidity Fund - Admin II Share Class (Prev Adminisration II Share Class)      N
                                                                                                  01/10/2007 III Share Class)
                        015 Institutional Sterling Liquidity Fund - Admin III Share Class(Prev Administration 30/09/2010          N
                                                                                                  01/10/2007 12/06/2009
                        016 Institutional Sterling Liquidity Fund - Merrill Lynch Distributing Share Class                        N
                        017 Institutional Sterling Liquidity Fund - G Distributing Share Class 01/10/2007 30/09/2010              N
                        018 Institutional Sterling Liquidity Fund - G Distributing I Share Class 01/10/2007 30/09/2010            N
                        019 Institutional Sterling Liquidity Fund - G Distributing II Share Class 01/10/2007 30/09/2010           N
                                                                                                  01/10/2007 Share Class)
                        020 Institutional Sterling Liquidity Fund - Premier Distributing Share Class (Prev CL 30/09/2010          N
                                                                                                  01/10/2007 30/09/2010
                        021 Institutional Euro Liquidity Fund - Admin I Share Class (Prev Administration I Share Class)           N
                                                                                                  01/10/2007 Share Class)
                        022 Institutional Euro Liquidity Fund - Admin III Share Class (Prev Adminstration III 30/09/2010          N
                                                                                                  01/10/2007 12/06/2009
                        023 Institutional Euro Liquidity Fund - Merrill Lynch Distributing Share Class                            N
                        024 Institutional Euro Liquidity Fund - G Distributing Share Class        01/10/2007 30/09/2010           N
                        025 Institutional Euro Liquidity Fund - G Distributing II Share Class     01/10/2007 30/09/2010           N
                                                                                                  01/10/2007 30/09/2010
                        026 Institutional Euro Liquidity Fund - Premier Distributing Share Class (Prev CL Share Class)            N
                                                                                                  01/10/2007 30/09/2010
                        027 Institutional Euro Liquidity Fund - Core Share Class (Prev Distributing Share Class)                  N
                        028 Institutional Euro Liquidity Fund - G Distributing I Share Class      01/10/2008 30/09/2010           N
                        029 Institutional US Treasury Fund - Distributing Share Class             01/10/2008 30/09/2009           N
                                                                                                  10/12/2008 30/09/2010           N
                        030 Institutional Euro Government Liquidity Fund - Core Distributing Share Class (Prev Distributing Share Class)
                                                                                                  01/10/2008 30/09/2010           Y
                        031 Institutional Sterling Ultra Short Bond Fund - Agency Distributing Share Class (Prev DS Agency I Share Class)
                                                                                                  04/03/2010 30/09/2010
                        032 Institutional US Dollar Liquidity Fund - G Distributing III Share Class                               N
                                                                                                  03/09/2010 30/09/2010
                        033 Institutional US Dollar Liquidity Fund - Premier Distributing Share Class                             N
                        034 Institutional US Dollar Liquidity Fund - Aon Captive Share Class 27/09/2010 30/09/2010                N
                                                                                                   Class
                        035 Institutional US Dollar Liquidity Fund - Heritage Distributing Share 23/09/2010 30/09/2010            N
                        036 Institutional Sterling Liquidity Fund - Aon Captive Share Class       27/09/2010 30/09/2010           N
                                                                                                  23/09/2010 30/09/2010
                        037 Institutional Sterling Liquidity Fund - Heritage Distributing Share Class                             N
                        038 Institutional Euro Liquidity Fund - Aon Captive Share Class           27/09/2010 30/09/2010           N
                                                                                                  2
                        039 Institutional Euro Liquidity Fund - Heritage Distributing Share Class 3/09/2010 30/09/2010            N
                                                                                                  23/09/2010 30/09/2010
                        040 Institutional Euro Government Liquidity Fund - Heritage Distributing Share Class                      N
                                                                                                  23/09/2010 30/09/2010
                        041 Institutional Sterling Government Liquidity Fund - Heritage Distributing Share Class                  N
          I0192   Invesco International Offshore Fund Series Limited
                        001 Invesco Offshore UK Equity Income Fund                                21/02/2006 31/12/2010           Y
          I0193   IVI Umbrella Fund PLC
                        001 IVI European Fund - GBP Share Class                                   24/02/2006 31/12/2010           N
          I0194   ING Lionbrook Property (Guernsey) Fund                                          25/03/2005 31/03/2006           N
          I0195   Invista Property Portfolio Fund                                                 09/12/2004 31/01/2006           N
          I0196   Invesco Funds
                        001 Invesco Asia Infrastructure Fund Class A (dist)                       31/03/2006 28/02/2011           Y
                        002 Invesco UK Investment Grade Bond Fund Class A (dist)                  31/03/2006 28/02/2011           Y
                        003 Invesco Pan European Equity Fund Class A (dist)                       31/03/2006 28/02/2011           Y
                        004 Invesco Pan European Equity Fund Class C (dist)                       31/03/2006 28/02/2011           Y
                        005 Invesco India Equity Class A (dist)                                   31/03/2006 28/02/2011           Y
                        006 Invesco India Equity Class C (dist)                                   31/03/2006 28/02/2011           Y
                        007 Invesco Global Growth Equity Fund Class A (dist)                      31/03/2006 25/01/2010           Y
                        008 Invesco Global Structured Equity Fund Class A (dist)                  31/03/2006 28/02/2011           Y




                                                                                      Page 73 of 148                                                  Date: 12/20/2011 Time: 4:04 PM
Offis 3                                                                   Offshore Funds - Web Update List                                    HMRC Offshore Funds Team




          Ref     Fund Name                                                                Cert From Cert To        Equalisation   SEDOL ISIN Ref
                       009 Invesco Global Structured Equity Fund Class C (dist)              31/03/2006 28/02/2011         Y
                       010 Invesco Pan European Equity Income Fund class A (dist)            01/03/2007 28/02/2011         Y
                       011 Invesco Pan European Equity Fund Class A USD (dist)               01/03/2008 28/02/2011         Y
                                                                                             2
                       012 Invesco Pan European Small Cap Equity Fund Class A USD (dist) 8/04/2008 28/02/2011              Y
                       013 Invesco Asia Consumer Demand Fund Class A (dist)                  25/03/2008 28/02/2011         Y
                       014 Invesco US 130/30 Equity Fund Class A (dist)                      29/05/2008 28/02/2010         Y
                       015 Invesco Asia Pacific Real State Securities Fund Class A (dist)    31/07/2008 28/02/2011         Y
                       016 Invesco Euro Corporate Bond Fund Class A (dist)                   01/03/2009 28/02/2011         Y
                       017 Invesco Global Bond Fund Class A (Dist)                           01/03/2009 28/02/2011         Y
                       018 Invesco Global Investment Grade Corporate Bond Fund Class A (dist)01/03/2009 28/02/2011         Y
                       019 Invesco Global Investment Grade Corporate Bond Fund Class C (dist)01/03/2009 28/02/2011         Y
                       020 Invesco Pan European Structured Equity Fund Class A (dist)        01/03/2010 28/02/2011        N
                       021 Invesco Energy Fund Class A (dist)                                01/03/2010 28/02/2011        N
                       023 Invesco Euro Reserve Fund Class A (dist)                          01/03/2010 28/02/2011        N
                       025 Invesco Emerging Local Currencies Debt Fund Class A (USD) 01/03/2010 28/02/2011                N
          I0197   iQ Unit Trust                                                              14/08/2003 31/03/2009        N
          I0198   I Shares II Plc
                       001 iShares STOXX Europe 50 (Formerly DJ STOXX 50)                    03/04/2000 09/07/2010        N
                       002 iShares EURO STOXX 50 (Formerly DJ Euro STOXX 50)                 03/04/2000 09/07/2010        N
                       003 iShares Barclays Capital Euro Government Bond 3-5 (Formerly € Government Bond 3-5)
                                                                                             08/12/2006 09/07/2010        N
                                                                                             08/12/2006 Bond 7-10)
                       004 iShares Barclays Capital Euro Government Bond 7-10 (Formerly € Government09/07/2010            N
                                                                                             € Government Bond 15-30)
                       005 iShares Barclays Capital Euro Government Bond 15-30 (Formerly08/12/2006 09/07/2010             N
                                                                                             11/12/2006 09/07/2010
                       006 iShares Barclays Capital $ Treasury Bond 7-10 (Formerly $ Treasury Bond 7-10)                  N
                                                                                             01/12/2006
                       007 iShares Barclays Capital £ Index-Linked Gilts (Formerly £ Index-Linked Gilts) 09/07/2010       N
                       008 iShares FTSE UK All Stocks Gilts                                  01/12/2006 09/07/2010        N
                       009 iShares FTSE/Macquarie Global Infrastucture 100                   20/10/2006 09/07/2010        N
                       010 iShares MSCI EM Latin American                                    15/10/2007 09/07/2010        N
                       011 iShares MSCI Turkey                                               03/11/2006 09/07/2010        N
                       012 iShares FTSE BRIC 50                                              19/04/2007 09/07/2010        N
                       013 iShares FTSE EPRA/NAREIT UK Property Fund                         16/03/2007 09/07/2010        N
                       014 iShares MSCI Europe                                               06/07/2007 09/07/2010        N
                       015 iShares Global Clean Energy                                       06/07/2007 09/07/2010        N
                       016 iShares S & P Global Water                                        15/03/2007 09/07/2010        N
                       017 iShares FTSE MIB (Formerly S & P/MIB)                             06/07/2007 09/07/2010        N
                       018 iShares JPMorgan $ Emerging Markets Bond Fund                     11/02/2008 09/07/2010        N
                       019 iShares MSCI AC Far East ex-Japan SmallCap                        08/05/2008 09/07/2010        N
                       020 iShares MSCI Emerging Markets Islamic                             03/12/2007 09/07/2010        N
                       021 iShares MSCI USA Islamic                                          03/12/2007 09/07/2010        N
                       022 iShares MSCI World Islamic                                        03/12/2007 09/07/2010        N
                       023 iShares S&P Emerging Markets Infrastructure                       11/02/2008 09/07/2010        N
          I0199   Insight Global Funds II
                       001 Emerging Market Debt Fund - Share Class S Income                  25/05/2007 30/11/2010        N
                       002 Global (ex-UK) Bond Fund - Share Class S Income                   25/05/2007 30/11/2010        N
          I0200   IPC Unit Trust                                                             18/07/2005 31/01/2007        N
          I0201   International Opportunities Funds SICAV
                       001 Asian Pacific Equity Fund - Share Class E                         01/01/2007 31/12/2009        N
                       002 Asian Bond Fund - Share Class E                                   01/01/2007 31/12/2009        N
                       003 Asian Local Bond Fund - Share Class E                             01/01/2007 31/12/2009        N
                       004 Japan Equity Fund - Share Class E                                 01/01/2007 31/12/2009        N
                       005 US Bond Fund - Share Class E                                      01/01/2007 31/12/2009        N
                       006 Japan Smaller Companies Fund - Share Class E                      01/01/2008 31/12/2009        N
                       007 Latin American Equity Fund - Share Class E                        01/01/2008 31/12/2009        N
                       008 Emerging Europe Middle East & Africa Dynamic Fund - Share Class E 01/01/2009 31/12/2009        N
          I0202   Imara African Series
                       001 Imara Zimbabwe Fund                                               01/05/2007 30/04/2010        N
                       002 Imara Nigeria Fund                                                01/05/2007 30/04/2010        N
                       003 Imara East Africa Fund                                            01/05/2007 30/04/2010        N
                       004 Imara Natural Resources Fund                                      01/05/2009 30/04/2010        N
          I0203   Ignis International Funds Plc
                       001 Hexam Global Emerging Markets Fund - Sterling I Shares Dist 01/04/2008 31/03/2011              N
                       002 Global Equity Fund - Sterling I Shares Dist                       01/04/2008 31/03/2011        N
                       003 Hexam Emerging Europe Fund - Sterling I Shares Dist               01/04/2008 31/03/2011        N
                       004 UK Equity 130/30 Fund - Sterling I Shares Dist                    01/04/2008 29/09/2009        N
                       005 Argonaut Pan European Alpha Fund - Sterling I Shares Dist         01/04/2008 31/03/2011        N
                       006 Argonaut Pan European Alpha Fund - Sterling A Shares Dist         01/04/2008 31/03/2011        N
                                                                                             01/04/2008 31/03/2011
                       007 Argonaut Pan European Dividend Income Fund - Sterling I Shares Dist.                           N
                                                                                             01/04/2008 31/03/2011
                       008 Argonaut Pan European Dividend Income Fund - Sterling A Shares Dist                            N
                       009 Emerging Markets Fund - Sterling I Shares Dist                    01/04/2008 31/03/2011        N
                       010 Hexam Global Emerging Markets Fund - Sterling A Shares Dist 01/04/2008 31/03/2011              N
                       011 Hexam Emerging Europe Fund - Sterling A Shares Dist               01/04/2008 31/03/2011        N
                       012 North American Equity 130/30 Fund - Sterling I Shares Dist        01/04/2008 29/09/2009        N
                       013 Asia Pacific Fund - Sterling I Shares Dist                        01/04/2008 31/03/2011        N
                       014 Global Government Bond Fund - Sterling I Shares Dist              01/04/2008 31/03/2011        N
                       015 Cartesian Enhanced Alpha Fund - Sterling I Shares Dist            01/04/2008 31/03/2011        N
                       016 Cartesian Enhanced Alpha Fund - Sterling A Shares Dist            01/04/2008 31/03/2011        N
                       017 Cartesian Enhanced Alpha Fund - Sterling J Shares Dist            01/04/2008 31/03/2011        N
                       018 Greater China Opportunities Fund - Sterling A Shares Dist         01/04/2008 31/03/2011        N
                       019 Global Technology Fund - Class I (dist) Sterling                  01/04/2010 31/03/2011        N
                       020 Global Technology Fund - Class A (dist) Sterling                  01/04/2010 31/03/2011        N
          I0204   Iveagh Global Strategies Plc
                       001 Iveagh Wealth Fund - Y Sterling Income GBP                        24/08/2008 31/03/2010        N
                       002 Iveagh Wealth Fund - Sterling Income GBP                          24/08/2008 31/03/2010        N
                       003 Iveagh Wealth Fund - Y Sterling Accum GBP                         24/07/2008 31/03/2010        N
                       004 Iveagh Wealth Fund - X Sterling Accum GBP                         24/07/2008 31/03/2010        N
                       005 Iveagh Wealth Fund - Sterling Accum GBP                           24/07/2008 31/03/2010        N




                                                                                   Page 74 of 148                                          Date: 12/20/2011 Time: 4:04 PM
Offis 3                                                                  Offshore Funds - Web Update List                                    HMRC Offshore Funds Team




          Ref     Fund Name                                                              Cert From     Cert To     Equalisation   SEDOL ISIN Ref
                        006 Iveagh Wealth Fund - X Sterling Income GBP                    01/04/2009    31/03/2010       N
                        007 Iveagh Wealth Fund - NCVO Sterling Accum GBP                  01/04/2009    31/03/2010       N
          I0205   iShares III plc
                        001 iShares III - Euro Covered Bond                               01/08/2008    21/05/2010       N
                        002 iShares III - Barclays Euro Aggregate Bond                    05/03/2009    21/05/2010       N
                        003 iShares III - Barclays Euro Corporate Bond                    05/03/2009    21/05/2010       N
                        004 iShares III - Barclays Euro Government Bond 5-7               16/04/2009    21/05/2010       N
                        005 iShares III - Barclays Euro Government Bond 10-15             16/04/2009    21/05/2010       N
                        006 iShares III - Barclays Euro Treasury Bond                     16/04/2009    21/05/2010       N
                        007 iShares III - Barclays Euro Treasury Bond 0-1                 05/03/2009    21/05/2010       N
                        008 iShares III - Citigroup Global Government Bond                05/03/2009    21/05/2010       N
                        009 iShares III - FTSE Developed World ex-UK                      16/04/2009    30/06/2010       N
                        010 iShares III - FTSE Gilts UK 0-5                               16/04/2009    21/05/2010       N
                        011 iShares III - MSCI GCC Countries ex-Saudi Arabia              12/03/2009    21/05/2010       N
                        012 iShares III - MSCI Emerging Markets SmallCap                  05/03/2009    30/06/2010       N
                        013 iShares III - MSCI Europe ex-EMU                              16/04/2009    30/06/2009       N
                        014 iShares III - MSCI Japan SmallCap                             08/05/2008    21/05/2010       N
                        015 iShares III - S & P SmallCap 600                              08/05/2008    21/05/2010       N
                        016 iShares III - iBoxx £ Corporate Bond ex-Financials            25/09/2009    21/05/2010       N
                        017 iShares III - Barclays Euro Corporate Bond 1-5                25/09/2009    21/05/2010       N
                        018 iShares III - Euro Corporate Bond ex-Financials               25/09/2009    21/05/2010       N
                        019 iShares III - Barclays Euro Corporate Bond ex-Financials 1-5  25/09/2009    21/05/2010       N
          I0206   IBIS Global Media Fund
                        001 IBIS Global Media Fund - Class A US Dollar Shares Sub Class 1 29/06/2007    31/12/2009       Y
                                                                                          29/06/2007
                        002 IBIS Global Media Fund - US Dollar Management shares Sub Class 2            31/12/2009       Y
                        003 IBIS Global Media Fund - Class A Euro Shares Sub Class 1      01/01/2008    31/12/2009       Y
                        004 IBIS Global Media Fund - Class A GBP Shares Sub Class 1       01/01/2009    31/12/2009       N
                        005 IBIS Global Media Fund - GBP Management Shares Sub Class 201/01/2009        31/12/2009       N
          I0207   ishares Russell 1000 Index Fund                                         01/04/2007    31/03/2009       N
          I0208   Inflation-Linked Unit Trust                                             22/12/2008    31/12/2009       N
          I0209   iShares Asia Trust                                                      01/01/2008    31/12/2008       N
          I0210   ING International (II) SICAV                                            01/04/2009    31/03/2010       N
          I0211   iShares Gold Trust                                                      21/01/2005    31/12/2010       N
          I0212   iShares Bond Funds                                                      01/03/2009    28/02/2011       N




                                                                                  Page 75 of 148                                          Date: 12/20/2011 Time: 4:04 PM
Offis 3                                                                   Offshore Funds - Web Update List                                    HMRC Offshore Funds Team




          Ref     Fund Name                                                            Cert From        Cert To     Equalisation   SEDOL ISIN Ref
          J0021   Jade Japan Fund                                                        12/05/2000      31/05/2003       N
          J0022   Janus Universal Funds                                                  17/03/2000      21/11/2001       N
          J0275   J F American Growth Fund                                               01/01/1984      30/09/2000       N
          J0277   J F Asean Fund                                                         01/01/1984      30/09/2010       N
          J0278   J F Asian Bond Fund                                                    24/02/1997      28/09/2001       N
          J0280   J F Australia Fund                                                     01/01/1984      30/09/2010       N
          J0281   J F China Fund                                                         18/05/1992      18/05/2001       N
          J0282   J F Greater China Fund                                                 20/01/1997      18/05/2001       N
          J0283   J F Continental European Fund                                          11/10/1985      01/06/2001       N
          J0290   J F Eastern Fund                                                       01/01/1984      30/09/2010       N
          J0291   J F European Fund                                                      10/02/1987      01/06/2001       N
          J0292   J F Hong Kong & South East Asia Trust                                  01/01/1984      27/09/1984       N
          J0294   J F Global Bond And Currency Fund                                      01/01/1984      30/09/2007        Y
          J0295   J F Global Securities Fund                                             01/01/1984      01/06/2001       N
          J0296   J F German Opportunities Fund                                          15/01/1990      15/06/2001       N
          J0299   J F India Fund                                                         23/11/1989      30/09/2010       N
          J0300   J F Pacific Income Fund                                                01/01/1984      15/06/2001       N
          J0301   J F Korea Fund                                                         11/12/1991      30/09/2010       N
          J0302   J F Japan OTC Fund                                                     10/06/1991      30/09/2010       N
          J0303   J F Eastern Smaller Companies Fund                                     01/01/1993      30/09/2010       N
          J0304   J F Pacific Technology Fund                                            14/08/1997      30/09/2010       N
          J0305   J F Japan Smaller Company (Yen) Fund                                   01/10/2001      30/09/2010       N
          J0306   J F Taiwan Fund                                                        04/03/1996      18/05/2001       N
          J0307   J F Master Fund                                                        02/10/1995      31/10/1998       N
          J0310   J F Japan Technology Fund                                              01/01/1984      30/09/2010       N
          J0311   J F Eastern European Fund                                              10/06/1996      30/09/1999       N
          J0315   J F Japan (Yen) Fund                                                   01/01/1984      30/09/2010       N
          J0317   J F Malaysia Fund                                                      12/12/1989      30/09/2010       N
          J0319   J P Morgan Funds SICAV
                       001 JPM American Equity A dis $                                   02/02/2000      30/06/2010       N        LU0053666078
                       002 JF AmericanEquity A dist $                                    02/02/2000      30/06/2010       N        LU0117906072
                       003 JPM America Large Cap A dist $                                02/02/2000      30/06/2010       N        LU0096059323
                       004 JPM US Small & Micro Cap A dist - $                           02/02/2000      30/06/2010       N        LU0053697206
                       005 JF US Small & Micro Cap A dis $                               02/02/2000      30/06/2010       N        LU0143906930
                       006 JF Asia Pacific ex Japan Equity A dist $                      02/02/2000      30/06/2010       N        LU0089639594
                       007 JF Asia Pacific ex Japan Equity A dist £                      02/02/2000      30/06/2010       N        LU0119093960
                       008 JF China A dist $                                             02/02/2000      30/06/2010       N        LU0051755006
                       009 JPM Eastern Europe Equity A dist €                            02/02/2000      30/06/2010       N        LU0051759099
                       010 JF Eastern Europe Equity A dist €                             02/02/2000      30/06/2010       N        LU0117907716
                                                                                         02/02/2000
                       011 JPM Emerging Europe, Middle East and Africa Equity Fund - A Distributing $    30/06/2010       N        LU0074838565
                       012 JPM Emerging Markets Equity A dist $                          02/02/2000      30/06/2010       N        LU0053685615
                       013 JPM Emerging Markets Equity A dist £                          02/02/2000      30/06/2010       N        LU0119096559
                       014 JPM Euroland Equity A dist €                                  02/02/2000      30/06/2010       N        LU0089640097
                       015 JF Euroland Equity A dist $                                   02/02/2000      30/06/2010       N        LU0117904457
                       016 JPM Europe Convergence Equity A dist €                        02/02/2000      30/06/2010       N        LU0117839455
                       017 JPM Europe Dynamic A dist €                                   02/02/2000      30/06/2010       N        LU0119062650
                       018 JF Europe Dynamic A dist €                                    02/02/2000      30/06/2010       N        LU0143905700
                       019 JPM Europe Dynamic A dist £                                   02/02/2000      30/06/2010       N        LU0119088705
                       020 JPM Europe Equity A dist €                                    02/02/2000      30/06/2010       N        LU0053685029
                       021 JPM Europe Equity A acc $                                     02/02/2000      30/06/2005       N
                       022 JF Europe Equity A dist $                                     02/02/2000      30/06/2010       N        LU0117904960
                       023 JPM Europe Small Cap A dist €                                 02/02/2000      30/06/2010       N        LU0053687074
                       024 JF Europe Small Cap A dist €                                  02/02/2000      30/06/2010       N        LU0117905421
                       025 JPM Europe Small Cap A dist £                                 02/02/2000      30/06/2010       N        LU0119093531
                       026 JPM Europe Strategic Growth A dist €                          02/02/2000      30/06/2010       N        LU0107398538
                       027 JPM Europe Strategic Growth A dist £                          02/02/2000      30/06/2010       N        LU0119091675
                       028 JPM Europe Strategic Value A dist €                           02/02/2000      30/06/2010       N        LU0107398884
                       029 JPM Europe Strategic Value A dist £                           02/02/2000      30/06/2010       N        LU0119092640
                       030 JPM Europe Technology A dist €                                02/02/2000      30/06/2010       N        LU0104030142
                       031 JF Europe Technology A dist €                                 02/02/2000      30/06/2010       N        LU0117906742
                       032 JPM Europe Technology A dist £                                02/02/2000      30/06/2010       N        LU0119095668
                       033 JPM Germany Equity A dist €                                   02/02/2000      30/06/2010       N        LU0111753843
                       034 JF Germany Equity A dist €                                    02/02/2000      30/06/2010       N        LU0117905850
                       035 JPM Global Dynamic A dist $                                   02/02/2000      30/06/2010       N        LU0119067295
                       036 JF Global Dynamic A dist $                                    02/02/2000      30/06/2010       N        LU0143906690
                       037 JPM Global Dynamic A dist £                                   02/02/2000      30/06/2010       N        LU0119090438
                       038 JPM Global Equity A dist $                                    02/02/2000      30/06/2010       N        LU0089639750
                       039 JF Global Equity A dist $                                     02/02/2000      30/06/2010       N        LU0117906312
                       040 JPM Global Life Sciences A dist $                             02/02/2000      30/06/2009       N        LU0109431246
                       041 JF Global Life Sciences A dist $                              02/02/2000      30/06/2009       N        LU0117906668
                       042 JPM Global Life Sciences A dist £                             02/02/2000      30/06/2010       N        LU0119095312
                       043 JPM Global Recovery A dist €                                  02/02/2000      30/06/2005       N
                       044 JPM Global Socially Responsible A dist $                      02/02/2000      30/06/2010       N        LU0111753769
                       045 JF Greater China A dist $                                     02/02/2000      30/06/2010       N        LU0117841782
                       046 JF Hong Kong A dist $                                         02/02/2000      30/06/2010       N        LU0117842087
                       047 JF India A dist $                                             02/02/2000      30/06/2010       N        LU0058908533
                       048 JF India A acc $                                              02/02/2000      30/06/2006       N
                       049 JPM Global Equity Fund (EUR) A dis €                          02/02/2000      30/06/2009       N        LU0053695507
                       050 JF Japan Alpha Plus A dist $                                  02/02/2000      30/06/2010       N        LU0169521175
                       051 JF Japan Equity A dist $                                      02/02/2000      30/06/2010       N        LU0053696224
                       052 JF Japan Equity A dist £                                      02/02/2000      30/06/2010       N        LU0119094695
                       053 JF Japan Equity J dist $                                      02/02/2000      30/06/2010       N        LU0129465034
                       054 JF Japan Small Cap A dist $                                   02/02/2000      30/06/2010       N        LU0051759768
                       055 JPM Latin America Equity A dist $                             02/02/2000      30/06/2010       N        LU0053687314
                       056 JF Latin America Equity A dist $                              02/02/2002      30/06/2010       N        LU0117907989




                                                                                   Page 76 of 148                                          Date: 12/20/2011 Time: 4:04 PM
Offis 3                                                                  Offshore Funds - Web Update List                                   HMRC Offshore Funds Team




          Ref     Fund Name                                                            Cert From      Cert To     Equalisation   SEDOL ISIN Ref
                       057 JPM Middle East Equity A dist $                               02/02/2000    30/06/2008       N
                       058 JF Pacific Equity A dist $                                    02/02/2000    30/06/2010       N        LU0052474979
                       059 JF Pacific Equity A dist £                                    02/02/2000    30/06/2010       N        LU0119094851
                       060 JF Pacific Technology A dist $                                02/02/2000    30/06/2010       N        LU0111753926
                       061 JF Pacific Technology A dist £                                02/02/2000    30/06/2010       N        LU0119095072
                       062 JF Singapore A dist $                                         02/02/2000    30/06/2010       N        LU0117842756
                       063 JF Taiwan A dist $                                            02/02/2000    30/06/2010       N        LU0117843481
                       064 JPM UK Equity A dist £                                        02/02/2000    30/06/2010       N        LU0053694286
                       065 JPM US Dynamic A dist $                                       02/02/2000    30/06/2010       N        LU0169523114
                       066 JPM US Small Cap Growth A dist $                              02/02/2000    30/06/2010       N        LU0053671581
                       067 JPM US Small Cap Growth A dist £                              02/02/2000    30/06/2010       N        LU0119093705
                       068 JPM US Strategic Growth A dist £                              02/02/2000    30/06/2010       N        LU0119089182
                       069 JPM US Stategic Growth A dist $                               02/02/2000    30/06/2010       N        LU0119063898
                       070 JPM US Value A dist $                                         02/02/2000    30/06/2010       N        LU0119066131
                       071 JF US Value A dist $                                          02/02/2000    30/06/2010       N        LU0143907235
                       072 JPM US Value A dist £                                         02/02/2000    30/06/2010       N         LU119066131
                       073 JF US Technology A dist $                                     02/02/2000    30/06/2010       N        LU0117907120
                       075 JPM US Technology A dist £                                    02/02/2000    30/06/2010       N        LU0119095742
                       076 JPM Europe Balanced Eur A dist €                              02/02/2000    30/06/2010       N        LU0089640337
                       077 JF Pacific Balanced A dist $                                  02/02/2000    30/06/2010       N        LU0117844026
                       078 JPM Global Convertibles (EUR) A dist €                        02/02/2000    30/06/2010       N        LU0129412341
                       079 JF Global Convertibles (EUR) A dist $                         02/02/2000    30/06/2010       N        LU0129952296
                       080 JPMF Europe Aggregate Bond A dist €                           02/02/2000    30/06/2006       N
                       081 JPMF Europe High Yield Bond A dist €                          02/02/2000    30/06/2007       N
                       082 JPMF Emerging Markets Debt Fund A dist €                      02/02/2000    30/06/2005       N
                       083 JPMF US Aggregate Bond A dist $                               02/02/2000    30/06/2007       N
                       084 JPMF Global Aggregate Bond A dist $                           02/02/2000    30/06/2006       N
                       085 JPM Sterling Bond A dist £                                    02/02/2000    30/06/2010       N        LU0053692744
                       086 JPM Global Natural Resources A dist €                         02/02/2000    30/06/2010       N        LU0208853514
                       087 JPM US Technology A (dist) - $                                02/02/2000    30/06/2010       N        LU0082616367
                       088 JPM Europe Dynamic Mega Cap A (dist) - €                      01/07/2005    30/06/2010       N        LU0229245245
                       089 JPM Europe Dynamic Small Cap A (dist) - €                     01/07/2005    30/06/2010       N        LU0210073408
                       090 JPM Europe Micro Cap A (dist) - €                             01/07/2005    30/06/2010       N        LU0215048231
                       091 JPM Emerging Markets Debt A (dist) - €                        01/07/2005    30/06/2007       N
                       092 JPM Global Focus A (dist) -€                                  01/07/2005    30/06/2010       N        LU0168341575
                       093 JF Tokyo Alpha Plus A (dist) - JPY                            01/07/2005    30/06/2007       N
                       094 JPM Russia A (dist) - $                                       01/07/2005    30/06/2010       N        LU0215049551
                       095 JPM Europe Focus A Dist €                                     01/07/2006    30/06/2010       N        LU0169524351
                       096 J F Global Focus A Dist $                                     01/07/2006    30/06/2010       N        LU0168342896
                       097 JPM Emerging Markets Alpha Plus A (dist) - USD                30/08/2006    30/06/2010       N        LU0258923217
                       098 JF Asia Alpha Plus A (dist) $                                 01/07/2007    30/06/2010       N        LU0224733013
                       099 JPM Japan Dynamic A (dist) JPY                                01/07/2007    30/06/2010       N        LU0232674209
                       100 JPM Europe Select 130/30 A (dist) £                           01/07/2007    30/06/2010       N        LU0281486232
                       101 JPM US Select 130/30 A (dist) £                               01/07/2007    30/06/2010       N        LU0281483486
                       102 JPM US Select 130/30 A (dist) $                               01/07/2007    30/06/2010       N        LU0281482678
                       103 JPM Euroland Select Equity A (dist) EUR                       01/07/2007    30/06/2010       N        LU0308872398
                       104 JPM Europe 130/30 A (dist) EUR                                01/07/2007    30/06/2010       N        LU0289228842
                       105 JPM Europe 130/30 A (dist) £                                  01/07/2007    30/06/2010       N        LU0289230079
                       106 JF Korea Equity A (dist) $                                    01/07/2007    30/06/2010       N        LU0301635750
                       107 JPM Emerging Markets Small Cap A (dist) £                     01/07/2007    30/06/2010       N        LU0318932836
                       108 JPM Africa Equity A (dist) - £                                01/07/2008    30/06/2010       N        LU0355584896
                       109 JPM Emerging Markets Equity X(dist) - $                       01/07/2008    30/06/2010       N        LU0400678412
                       110 JPM Emerging Middle East Equity A (dist) - $                  01/07/2008    30/06/2010       N        LU0083573666
                       111 JPM Europe Select 130/30 A (dist) -€                          01/07/2008    30/06/2010       N        LU0322980367
                       112 JPM Global Convertibles (EUR) A (dist) - £ Hedged             01/07/2008    30/06/2010       N        LU0397083378
                       113 JPM Global Convertibles (EUR) C (dist) - £ Hedged             01/07/2008    30/06/2010       N        LU0397083535
                       114 JPM Global Corporate Bond Fund A (dist) - £ Hedged            01/07/2008    30/06/2010       N        LU0423858678
                       115 JPM Global Equity (USD) A (dist) - € Hedged                   01/07/2008    30/06/2010       N        LU0336376248
                       116 JPM Highbridge Europe STEEP A (inc)- €                        01/07/2008    30/06/2010       N        LU0325073103
                       117 JPM Highbridge US STEEP A (dist) - £                          01/07/2008    30/06/2010       N        LU0325074416
                       118 JPM Global Healthcare A (Dist) - $                            02/10/2009    30/06/2010       N        LU0432979374
                       119 JPM Global Healthcare A (Dist) - £                            02/10/2009    30/06/2010       N        LU0432979531
                       120 JF Global healthcare A (dist) - $                             02/10/2009    30/06/2010       N        LU0432979457
                       121 JPM Managed Reserves Fund A (dist) - £ (hedged)               10/06/2010    30/06/2010       N        LU0513028182
                       122 JPM Global Short Duration Bond Fund C (dist) - £ (hedged)     21/07/2009    30/06/2010       N        LU0457772431
                       123 JPM Euro Short Duration Bond Fund C (dist) - £ (hedged)       21/07/2009    30/06/2010       N        LU0457775616
                                                                                         01/07/2009
                       124 JPM Global Government Short Duration Bond C (dist) - £ (hedged)             30/06/2010       N        LU0457775293
                       125 JPM US Growth Alpha Plus A (dist) - $                         01/07/2009    30/06/2010       N        LU0387709008
                       126 JPM Brazil Alpha Plus A (dist) - $                            01/07/2009    30/06/2010       N        LU0318934535
                       127 JPM Highbridge Europe STEEP A (dist)- £                       01/07/2009    30/06/2010       N        LU0325073285
                       128 JPM US 130/30 A (dist) - £                                    01/07/2009    30/06/2010       N        LU0289231713
                       129 JPM Emerging Markets Alpha Plus A (dist) - GBP                01/07/2009    30/06/2010       N        LU0455115534
          J0320   J F Pacific Securities Fund                                            01/01/1984    30/09/2010       N
          J0322   J F Pacific Smaller Companies Fund                                     22/05/1993    30/09/2010       N
          J0325   J F Philippine Fund                                                    30/06/1987    30/09/2010       N
          J0326   J F Singapore Fund                                                     26/06/1997    18/05/2001       N
          J0332   J F Thailand Fund                                                      08/08/1989    30/09/2010       N
          J0348   J.O. Hambro Capital Management Umbrella Fund Plc
                       001 Continental European Fund - Retail Sterling Class             30/07/2001    31/12/2010       N
                       002 UK Growth Fund - Retail Share Class                           30/07/2001    31/12/2010       N
                       003 European Fund - Retail Sterling Share Class                   30/07/2001    31/12/2010       N
                       004 European Select Values Fund - Retail Sterling                 30/07/2001    31/12/2010       N
                       005 Japan Fund - Retail Sterling Class                            30/07/2001    31/12/2010       N
                       006 European Fund - Institutional Sterling Share Class            30/07/2001    31/12/2010       N
                       007 European Fund - Retail Euro Share Class                       30/07/2001    31/12/2010       N




                                                                                 Page 77 of 148                                          Date: 12/20/2011 Time: 4:04 PM
Offis 3                                                               Offshore Funds - Web Update List                                 HMRC Offshore Funds Team




          Ref     Fund Name                                                           Cert From Cert To      Equalisation   SEDOL ISIN Ref
                       008 European Fund - Institutional Euro Share Class              30/07/2001 31/12/2010       N
                       009 UK Growth Fund - Institutional Share Class                  30/07/2001 31/12/2010       N
                       010 Continental European Fund - Institutional Sterling Class    01/01/2006 31/12/2010       N
                       011 Continental European Fund - Retail Euro Class               01/01/2006 31/12/2010       N
                       012 Continental European Fund - Institutional Euro Class        01/01/2006 31/12/2010       N
                       013 Japan Fund - Institutional Sterling Class                   01/01/2006 31/12/2010       N
                       014 Japan Fund - Retail Euro Class                              01/01/2006 31/12/2010       N
                       015 Japan Fund - Institutional Euro Class                       01/01/2006 31/12/2010       N
                       016 Japan Fund - Retail Yen Class                               01/01/2006 31/12/2010       N
                       017 Japan Fund - Institutional Yen Class                        01/01/2006 31/12/2010       N
                       018 US Opportunities Fund - Retail Sterling                     01/01/2006 31/12/2010       N
                       019 European Select Values Fund - Insitutional Sterling         01/01/2007 31/12/2010       N
                       020 European Select Values Fund - Retail Euro                   01/01/2007 31/12/2010       N
                       021 European Select Values Fund - Institutional Euro            01/01/2007 31/12/2010       N
                       022 US Opportunities Fund - Institutional Sterling              01/01/2007 31/12/2010       N
                       023 US Opportunities Fund - Retail USD                          01/01/2007 31/12/2010       N
                       024 US Opportunities Fund - Institutional USD                   01/01/2007 31/12/2010       N
                       025 Japan Select Fund - Retail Sterling                         01/01/2008 31/12/2010       N
                       026 Japan Select Fund - Institutional Sterling                  01/01/2008 31/12/2010       N
                       027 Japan Select Fund - Retail Euro                             01/01/2008 31/12/2010       N
                       028 Japan Select Fund - Institutional Euro                      01/01/2008 31/12/2010       N
                       029 Japan Select Fund - Retail Yen                              01/01/2008 31/12/2010       N
                       030 Japan Select Fund - Institutional Yen                       01/01/2008 31/12/2010       N
                       031 Global Select Fund - Retail Sterling                        01/01/2008 31/12/2010       N
                       032 Global Select Fund - Institutional Sterling                 01/01/2008 31/12/2010       N
                       033 Global Select Fund - Retail Euro                            01/01/2008 31/12/2010       N
                       034 Global Select Fund - Institutional Euro                     01/01/2008 31/12/2010       N
                       035 European Fund - Zl Sterling Share Class                     01/01/2009 31/12/2010       N
                       036 Emerging Markets Fund - Institutional Sterling Share Class  27/04/2010 31/12/2010       N
                       037 Emerging Markets Fund - Institutional Euro Share Class      27/04/2010 31/12/2010       N
                       038 Emerging Markets Fund - Retail Sterling Share Class         27/04/2010 31/03/2010       N
                       039 Emerging Markets Fund - Retail Euro Share Class             27/04/2010 31/12/2010       N
                       040 Emerging Markets Fund - Z Sterling Share Class              27/04/2010 31/12/2010       N
                       041 Emerging Markets Fund - Retail USD Share Class              27/04/2010 31/12/2010       N
                       042 Emerging Markets Fund - Institutional USD Share Class       27/04/2010 31/12/2010       N
                       043 Japan Fund - Institutional Sterling Hedged Share Class      01/01/2010 31/12/2010       N
                       044 Japan Fund - Retail Sterling Hedged Share Class             01/01/2010 31/12/2010       N
          J0426   J P Morgan International Funds                                       08/11/1999 31/03/2001       N
          J0428   Jupiter Global active Fund Ltd                                       08/09/2001 30/09/2004       N
          J0429   JP Morgan Bank International Fund                                    01/06/1987 28/02/2006       N
          J0430   JP Morgan Bank Special Equities Fund                                 01/01/1984 28/02/2006       N
          J0431   JP Morgan Bank Intermediate Fixed Income Securities Fund             01/01/1984 28/02/2006       N
          J0432   JP Morgan Bank Equity Fund                                           01/01/2003 28/02/2006       N
          J0433   JP Morgan Chase Bank Fixed Income Securities Fund                    01/01/1984 31/12/2003       N
          J0434   Junction Unit Trust                                                  09/03/2004 31/12/2009       N
          J0435   J P Morgan Bank Intrepid America Fund
                       001 J P Morgan Bank Intrepid America Fund-Select Share Class    01/01/2004 31/12/2005       N
          J0436   J P Morgan Bank Mid Cap Value Fund
                       001 J P Morgan Bank Mid Cap Value Fund-Select Share Class       01/01/2004 31/12/2005       N
          J0437   J P Morgan Intrepid Growth Fund
                       001 J P Morgan Intrepid Growth Fund-Select class                01/01/2005 31/12/2005       N
          J0438   J P Morgan Tax Aware Large Cap Value Fund
                       001 J P Morgan Tax Aware Large Cap Value Fund- Select class     01/11/2004 31/10/2005       N
          J0439   J P Morgan Japan Fund
                       001 J P Morgan Japan Fund- select class                         28/02/2006 31/10/2006       N
          J0440   JP Morgan Equity Income II
                       001 JP Morgan Equity Income II- Select class                    01/11/2005 31/10/2006       N
          J0441   JP Morgan International Equity Fund
                       001 JP Morgan International Equity Fund- select class           01/11/2005 31/10/2006       N
          J0442   JP Morgan Tax Aware Diversified Equity Fund
                       001 JP Morgan Tax Aware Diversified Equity Fund- select class   03/02/2006 31/10/2006       N
          J0443   Janus Capital Funds Plc
                       001 Janus US All Cap Growth Fund - Share Class A£               01/01/2006 31/12/2010       N
                       002 Janus US All Cap Growth Fund - Share Class I£               01/01/2006 31/12/2007       N
                                                                                       01/01/2006 31/12/2007
                       003 Janus US Research Fund (Prev Janus US Fundamental Equity Fund) - Share Class A£         N
                                                                                       01/01/2006 31/12/2007
                       004 Janus US Research Fund (Previ Janus US Fundamental Equity Fund) - Share Class I£        N
                       005 INTECH US Risk Managed Core Fund - Share Class A£           01/01/2006 31/12/2007       N
                       006 INTECH US Risk Managed Core Fund - Share Class I£           01/01/2006 31/12/2007       N
                       007 Janus Global Research Fund - Share Class A£                 01/01/2006 31/12/2007       N
                       008 Janus Global Research Fund - Share Class I£                 01/01/2006 31/12/2007       N
                       009 INTECH Global Risk Managed Core Fund - Share Class A£       01/01/2006 31/12/2006       N
                       010 INTECH Global Risk Managed Core Fund - Share Class I£       01/01/2006 31/12/2007       N
                       011 Janus US Twenty Fund - Share Class A£                       01/01/2006 31/12/2010       N
                       012 Janus US Twenty Fund - Share Class I£                       01/01/2006 31/12/2007       N
                       013 Janus US All Cap Growth Fund - Share Class I$               31/01/2008 31/12/2010       N
                       014 Janus US All Cap Growth Fund - Share Class A$               31/01/2008 31/12/2010       N
                       015 Janus US Research Fund - Share Class I$                     31/01/2008 31/12/2010       N
                       016 Janus US Research Fund - Share Class A$                     31/01/2008 31/12/2010       N
                       017 INTECH US Risk Managed Core Fund - Share Class I$           31/01/2008 31/12/2008       N
                       018 INTECH US Risk Managed Core Fund - Share Class A$           31/01/2008 31/12/2008       N
                       019 Janus Global Research Fund - Share Class I$                 31/01/2008 31/12/2010       N
                       020 Janus Global Research Fund - Share Class A$                 31/01/2008 31/12/2010       N
                       021 INTECH Global Risk Managed Core Fund - Share Class I$       31/01/2008 31/12/2009       N
                       022 Janus US Twenty Fund - Share Class I$                       31/01/2008 31/12/2010       N
                       023 Janus US Twenty Fund - Share Class A$                       31/01/2008 31/12/2010       N




                                                                               Page 78 of 148                                       Date: 12/20/2011 Time: 4:04 PM
Offis 3                                                                 Offshore Funds - Web Update List                                   HMRC Offshore Funds Team




          Ref     Fund Name                                                            Cert From     Cert To     Equalisation   SEDOL ISIN Ref
                       024 Janus Global Fundamental Equity - Share Class I$             31/01/2008    31/12/2010       N
                       025 Janus Global Fundamental Equity - Share Class A$             31/01/2008    31/12/2010       N
                       026 Janus US Strategic Value Fund - Share Class I$               31/01/2008    31/12/2008       N
                       027 Janus US Strategic Value Fund - Share Class A$               31/01/2008    31/12/2008       N
                       028 Janus Venture Fund - Share Class I$                          31/01/2008    31/12/2010       N
                       029 Janus Venture Fund - Share Class A$                          31/01/2008    31/12/2010       N
                       030 Janus US Flexible Income - Share Class I$                    01/01/2008    31/12/2010       N
                       031 Janus US High Yield - Share Class I$                         01/01/2008    31/12/2010       N
                       032 Janus US Short Term Bond Fund - Share Class I$               01/01/2008    31/12/2010       N
                       033 Perkins US Strategic Value Fund - Share Class I$             01/01/2009    31/12/2010       N
                       034 Perkins US Strategic Value Fund - Share Class A$             01/01/2009    31/12/2010       N
                       035 INTECH US Risk Managed Core Fund - Share Class A$            01/01/2009    31/12/2010       N
                       036 INTECH US Risk Managed Core Fund - Share Class I$            01/01/2009    31/12/2010       N
          J0444   JP Morgan Liquidity Funds SICAV
                       001 JPM Euro Liquidity Institutional (dist)                      01/12/2005    30/11/2010       N        LU0103814793
                       002 JPM Sterling Enhanced Yield C (dist)                         01/12/2005    08/12/2008       N        LO0181741389
                       003 JPM Sterling Liquidity Institutional (dist)                  01/12/2006    30/11/2010       N        LU0103815501
                       004 JPM US Dollar Liquidity Institutional (dist)                 01/12/2005    30/11/2010       N        LU0103813712
                       005 JPM US Dollar Treasury Liquidity X (dist)                    01/10/2005    30/11/2010       N        LU0176038254
                       006 JPM Euro Liquidity Agency (dist)                             01/12/2005    30/11/2010       N        LU0135706553
                       007 JPM Euro Liquidity X (dis)                                   01/12/2005    30/11/2010       N        LU0103814959
                       008 JPM Euro Liquidity Premier (dist)                            01/12/2005    30/11/2010       N        LU0103814447
                       009 JPM Euro Liquidity Morgan (dist)                             01/12/2006    30/11/2010       N        LU0135706710
                       010 JPM Euro Liquidity Reserves (dist)                           01/12/2005    30/11/2010       N        LU0135707015
                       011 JPM Sterling Liquidity Agency (dist)                         01/12/2005    30/11/2010       N        LU0135703881
                       012 JPM Sterling Liquidity X (dist)                              01/12/2005    30/11/2010       N        LU0103815766
                       013 JPM Sterling Liquidity Premier (dist)                        01/12/2005    30/11/2010       N        LU0103815337
                       014 JPM Sterling Liquidity Morgan (dist)                         01/12/2005    30/11/2010       N        LU0135704772
                       015 JPM Sterling Liquidity Capital (dist)                        01/12/2005    30/11/2010       N        LU0268768008
                       016 JPM US Dollar Liquidity Agency (dist)                        01/12/2005    30/11/2010       N        LU0135700945
                       017 JPM US Dollar Liquidity X (dist)                             01/11/2005    30/11/2010       N        LU0103813985
                       018 JPM US Dollar Liquidity Premier (dist)                       01/11/2005    30/11/2010       N        LU0103813555
                       019 JPM US Dollar Liquidity Morgan (dist)                        01/12/2005    30/11/2010       N        LU0135702214
                       020 JPM US Dollar Liquidity Reserves (dist)                      01/12/2005    30/11/2010       N        LU0135703451
                       021 JPM US Dollar Treasury Liquidity Institutional (dist)        01/12/2005    30/11/2010       N        LU0176038411
                       022 JPM US Dollar Treasury Liquidity Agency (dist)               01/12/2005    30/11/2010       N        LU0176038767
                       023 JPM US Dollar Treasury Liquidity Premier (dist)              01/12/2005    30/11/2010       N        LU0176038924
                       024 JPM US Dollar Treasury Liquidity Morgan (dist)               01/12/2005    30/11/2010       N        LU0176039062
                       025 JPM US Dollar Treasury Liquidity Reserves (dist)             01/12/2005    30/11/2010       N        LU0176039229
                       026 JPM Sterling Liquidity Reserve (dist)                        01/12/2007    30/11/2010       N        LU0135706397
                       027 JPM Euro Government Liquidity Institutional (dist)           04/12/2007    30/11/2010       N        LU0326549242
                       028 JPM Euro Government Liquidity Agency (dist)                  04/12/2007    30/11/2010       N        LU0326549671
                       029 JPM Euro Government Liquidity Premier (dist)                 04/12/2007    30/11/2010       N        LU0326548947
                       030 JPM Sterling Gilt Liquidity Institutional (dist)             10/11/2008    30/11/2010       N        LU0350843396
                       031 JPM Sterling Gilt Liquidity Premier (dist)                   10/11/2008    30/11/2010       N        LU0350843636
                       032 JPM Singapore Dollar Liquidity Inst (dist)                   07/10/2009    30/11/2010       N        LU0440258258
                       033 JPM Singapore Dollar Liquidity Agency (dist)                 07/10/2009    31/11/2010       N        LU0440258506
                       034 JPM Sterling Gilt Liquidity Fund Agency (dist)               01/01/2009    30/11/2010       N        LU0350842588
                       035 JPM Sterling Gilt Liquidity Fund Morgan (dist)               08/12/2008    30/11/2010       N
                       036 JPM US Dollar Government Liquidity Inst (dist)               18/12/2008    30/11/2010       N
                       037 JPM Australian Dollar Liquidity Institutional (dist)         01/12/2009    30/11/2010       N
                       038 JPM Australian Dollar Liquidity Morgan (dist)                01/12/2009    30/11/2010       N
                       039 JPM Australian Dollar Liquidity Premier (dist)               01/12/2009    30/11/2010       N
          J0445   JPMorgan Global Funds Unit Trust
                       001 USD Money Market Fund - Capital                              01/01/2006    31/12/2009       N          IE00B085QJ72
                       002 EUR Money Market Fund - Capital                              01/01/2006    31/12/2009       N        IE00BOMGVJ1?
                       003 USD Money Market Fund - Institutional                        01/01/2006    31/12/2009       N         IE00B085RG17
                       004 USD Money Market Fund - Agency                               01/01/2006    31/12/2009       N           IE0031857992
                       005 USD Money Market Fund - Premier                              01/01/2006    31/12/2009       N         IE00B085RV67
                       006 EUR Money Market Fund - Institutional                        01/01/2006    31/12/2009       N          IE00B0MGVK2
                       007 EUR Money Market Fund - Agency                               01/01/2006    31/12/2009       N          IE00B0MGVL3
                       008 EUR Money Market Fund - Premier                              01/12/2006    31/12/2009       N         IE00B0MGVM4
                       009 EUR Money Market Fund - Agency G                             01/01/2007    31/12/2008       N         IE00B1VYFR95
                       010 EUR Money Market Fund - Capital G                            01/01/2007    31/12/2008       N         IE00B1VYFQ88
                       011 SGD Money Market Fund - Capital                              01/01/2007    31/12/2009       N         IE00B1XDGW6
                       012 USD Money Market Fund - X                                    25/09/2008    31/12/2009       N         IE00B28Z4W05
                       013 EUR Money Market Fund - X                                    29/10/2008    31/12/2009       N          IE00B28Z4Y29
                       014 SGD Money Market Fund - Institutional                        28/05/2008    31/12/2009       N        IE00B1XDGV59
                       015 JPY Money Market Fund - Capital                              14/02/2008    31/12/2009       N          IE00B2NF8L20
          J0446   Jupiter Offshore Portfolio Fund Limited
                       001 Jupiter Income Trust Fund (Jersey Feeder)                    01/01/2006    16/01/2010       N
                       002 Jupiter Emerging European Oppurtunities Fund (Jersey Feeder) 01/01/2006    16/01/2010       N
                       003 Jupiter UK Growth Fund (Jersey Feeder)                       01/01/2006    16/01/2010       N
                       004 Jupiter Global Managed Fund (Jersey Feeder)                  01/01/2006    16/01/2010       N
                       005 Jupiter Financial Oppurtunities Fund (Jersey Feeder)         01/01/2006    16/01/2010       N
                       006 Jupiter European Fund (Jersey Feeder)                        14/03/2007    16/01/2010       N
                       007 Jupiter Japan Income Fund (Jersey Feeder)                    09/12/2008    16/01/2010       N
          J0447   Jewell Hotels Trust II                                                21/03/2006    31/12/2008       N
          J0448   Jewel Hotels Unit Trust I                                             21/03/2006    31/12/2008       N
          J0449   Jessop Avenue Unit Trust                                              17/03/2006    31/12/2009       N
          J0450   Junction Thurrock Unit Trust                                          01/01/2006    31/12/2009       N
          J0451   JS&P International Portfolio Fund                                     01/01/2006    31/12/2006       N
          J0452   JP Morgan Investment Funds SICAV
                       001 JPM Europe Recovery A (dist) - EUR                           01/01/2006    31/12/2010       N        LU0247989170
                       002 JPM Europe Select Equity (dist) - EUR                        01/01/2006    31/12/2010       N        LU0248026808




                                                                                 Page 79 of 148                                         Date: 12/20/2011 Time: 4:04 PM
Offis 3                                                                   Offshore Funds - Web Update List                                    HMRC Offshore Funds Team




          Ref     Fund Name                                                              Cert From      Cert To     Equalisation   SEDOL ISIN Ref
                       003 JPM Europe Select mega (prev large) Cap A (dist) - EUR          01/01/2006    12/06/2009       N         LU0248026980
                       004 JPM Europe Strategic Dividend A (dist) - EUR                    01/01/2006    31/12/2010       N         LU0247987802
                       005 JPM Global Select 130/30 A (dist) - USD prev (Global 50 Equity) 01/01/2006    31/12/2010       N         LU0247983561
                       006 JPM Global Balanced (EUR) A (dist) - EUR                        01/01/2006    31/12/2010       N         LU0247991317
                       007 JPM Global Balanced (USD) A (dist) - USD                        01/01/2006    31/12/2010       N         LU0247985939
                       008 JPM Global Capital Appreciation A (dist) - EUR                  01/01/2006    31/12/2010       N         LU0247991580
                       009 JPM Global Capital Preservation (EUR) A (dist) - EUR            01/01/2006    31/12/2010       N         LU0247991663
                       010 JPM Global ex-US.Select Small Cap A (dist) - EUR                01/01/2006    09/02/2009       N         LU0247990855
                       011 JPM Global Financials A (dist) - USD                            01/01/2006    31/12/2010       N         LU0247983728
                       012 JPM Global Healthtech A (dist) - USD                            01/01/2006    31/12/2009       N         LU0247984296
                       013 JPM Global Select Equity A (dist) - USD                         01/01/2006    31/12/2010       N         LU0247984379
                       014 JPM Global Teletech A (dist) - USD                              01/01/2006    31/12/2007       N         LU0247984452
                       015 JPM Global Total Return (EUR) A (dist) - EUR                    01/01/2006    31/12/2010       N         LU0247991234
                       016 JPM Global Total Return (USD) A (dist) - USD                    01/01/2006    31/12/2007       N         LU0247985772
                       017 JPM Japan 50 Equity A (dist) - JPY                              01/01/2006    31/12/2010       N         LU0248027285
                       018 JPM Japan Select Equity A (dist) - JPY                          01/01/2006    31/12/2010       N         LU0248027525
                       019 JF Asia ex-Japan A - USD (dist) (prev Diversified A)            01/01/2006    31/12/2010       N         LU0247983306
                       020 JPM US Disciplined Equity A (dist) - USD                        01/01/2006    31/12/2007       N         LU0247985004
                       021 JPM US Dynamic Small Cap A (dist) - USD                         01/01/2006    31/12/2008       N         LU0247985269
                       022 JPM US Select Equiity A (dist) - USD                            01/01/2006    31/12/2010       N         LU0247985343
                       023 JPM Highbridge Statistical Market Neutral A (dist) - GBP        01/01/2007    31/12/2010       N         LU0273792738
                       024 JPM Japan Strategic Value A (dist) -GBP                         30/11/2007    31/12/2010       N         LU0329204548
                       025 JPM US Market Neutral A (dist) - GBP                            14/06/2007    15/12/2010       N         LU0300008389
                       026 JPM US Market Neutral A (dist) - USD                            14/06/2007    15/12/2010       N         LU0300008207
                       027 JPM Japan Behavioural Finance Equity A (dist) - USD             03/04/2007    31/12/2010       N         LU0291070257
                       028 JPM Highbridge Statistical Market Neutral A (Dist) - GBP Hedged01/01/2008     31/12/2010       N         LU0323455815
                       029 JPM Highbridge Statistical Market Neutral C (Dist) - GBP Hedged01/01/2008     31/12/2010       N         LU0323455906
                       030 JPM Income Opportunity A (Dist) - GBP Hedged                    01/01/2008    31/12/2010       N         LU0323456201
                       031 JPM Income Opportunity C (Dist) - GBP (Hedged)                  01/01/2009    31/12/2010       N         LU0323456540
                       032 JPM Japan Focus A (Dist) - JPY                                  01/01/2009    31/12/2010       N         LU0327764931
                       033 JPM US Equity A (Dist) - GBP                                    01/01/2009    31/12/2010       N         LU0278559033
                       034 JPM Highbridge Statistical Market Neutral C Dist - USD (Hedged)01/01/2009     31/12/2010       N         LU0419596142
                       035 JPM Highbridge Statistical Market Neutral I Dist - EUR          01/01/2010    31/12/2010       N         LU0494095838
          J0453   Jubilee Place (Retail) Unit Trust                                        09/03/2006    31/12/2010       N
          J0454   Julius Baer Multibond SICAV
                       001 ABS Fund - A Eur                                                01/07/2006    30/06/2010       Y        LU0189451189
                       002 Absolute Return Bond Fund - Class A GBP                         01/07/2006    30/06/2010       Y        LU0261942881
                       003 Absolute Return Bond Fund - A EUR                               01/07/2006    30/06/2010       Y        LU0186677893
                       004 Absolute Return Bond Fund - A USD                               01/07/2006    30/06/2010       Y        LU0261945041
                       005 Absolute Return Bond Fund Plus - A (EUR) EUR                    01/07/2006    30/06/2010       Y        LU0256047506
                       006 Absolute Return Bond Fund Plus - A (GBP) EUR                    01/07/2006    30/06/2010       Y        LU0256057729
                       007 Absolute Return Bond Fund Plus - A (USD) EUR                    01/07/2006    30/06/2010       Y        LU0256053652
                       008 Dollar Bond Fund - A USD                                        01/07/2006    30/06/2010       Y        LU0012197157
                       009 Dollar Medium Term Bond Fund - Class A                          01/07/2006    30/06/2010       Y        LU0100842292
                       010 Emerging Bond Fund (Euro) - Class A                             01/07/2006    30/06/2010       Y        LU0018405531
                       011 Emerging Bond Fund (USD) - Class A                              01/07/2006    30/06/2010       Y        LU0081406851
                       012 Euro Corporate Bond Fund - EUR - Class A                        01/07/2006    30/06/2009       Y        LU0159196392
                       013 Euro Government Bond Fund - EUR - Class A                       01/07/2006    30/06/2010       Y        LU0100842532
                       014 Euro Medium Term Bond - EUR Class A                             01/07/2006    30/06/2008       Y        LU0100842888
                       015 Europe Bond Fund - EUR- Class A                                 01/07/2006    30/06/2010       Y        LU0012197744
                       016 Global Convert Bond Fund -A EUR                                 01/07/2006    30/06/2010       Y        LU0012197314
                       017 Global High Yield Bond Fund - A EUR                             01/07/2006    30/06/2010       Y        LU0159158624
                       018 Local Emerging Bond Fund - A (EUR) USD                          01/07/2006    30/06/2010       Y        LU0256063883
                       019 Local Emerging Bond Fund - A (USD) USD                          01/07/2006    30/06/2010       Y        LU0107851205
                       020 Total Return Bond Fund - A EUR                                  01/07/2006    30/06/2010       Y        LU0012198049
                       021 Absolute Return Emerging Bond Fund - A EUR                      01/07/2007    30/06/2009       Y        LU0334611786
                       022 Absolute Return Emerging Bond Fund - A USD                      01/07/2007    30/06/2009       Y        LU0334612321
                       023 Absolute Return Bond Fund Defender - A (EUR) EUR                31/07/2008    30/06/2010       N        LU0363795450
                       024 Absolute Return Bond Fund Defender - A (GBP) EUR                31/07/2008    30/06/2010       N        LU0363796425
                       025 Absolute Return Bond Fund Defender - A (USD) EUR                31/07/2008    30/06/2010       N        LU0363795963
                       026 Inflation Linked Bond Fund - A EUR                              01/07/2008    30/06/2010       N        LU0363796938
                       027 Inflation Linked Bond Fund - A USD                              01/07/2008    30/06/2010       N        LU0363797589
                       028 Global Convert Bond Fund - A USD                                01/07/2008    30/06/2010       N        LU0372411990
                       029 Absolute Return Emerging Bond Fund - A (EUR) USD                01/07/2009    30/06/2010       Y
                       030 Absolute Return Emerging Bond Fund - A (USD) USD                01/07/2009    30/06/2010       Y
                       031 Credit Opportunities Bond Fund - A EUR                          01/07/2009    30/06/2010       Y
                       032 Global High Yield Bond Fund - A USD                             01/07/2009    30/06/2010       Y
                       033 Local Emerging Bond Fund - A (GBP) USD                          01/07/2009    30/06/2010       Y
          J0455   Julius Baer Multistock SICAV
                       001 Asia Stock Fund - USD                                           01/07/2006    30/06/2010       N        LU0026741735
                       002 Black Sea Fund - EUR                                            01/07/2006    30/06/2010       N        LU0276680468
                       003 Black Sea Fund - CHF                                            01/07/2006    30/06/2007       N
                       004 Black Sea Fund - USD                                            01/07/2006    30/06/2010       N        LU0276683728
                       005 Central Europe Stock Fund - EUR                                 01/07/2006    30/06/2010       N        Lu0122455131
                       006 Central Europe Stock Fund - USD                                 01/07/2006    30/06/2010       N        LU0294026553
                       007 Euroland Value Stock Fund - Eur                                 01/07/2006    30/06/2010       N        LU0100915353
                       008 Euroland Value Stock Fund - USD                                 01/07/2006    30/06/2010       N
                       009 Europe Growth Stock Fund - EUR                                  01/07/2006    30/06/2010       N        LU0066471979
                       010 Europe Leading Stock Fund - EUR                                 01/07/2006    30/06/2010       N        LU0088383210
                       011 Europe Leading Stock Fund - USD                                 01/07/2006    30/06/2010       N        LU0294027361
                       012 Europe Small & Mid Cap Stock Fund - EUR                         01/07/2006    30/06/2010       N        LU0091371061
                       013 Europe Stock Fund - EUR                                         01/07/2006    30/06/2010       N        LU0026740760
                       014 Europe Value Stock Fund - EUR                                   01/07/2006    30/06/2008       N        LU0190726140
                       015 German Value Stock Fund - EUR                                   01/07/2006    30/06/2010       N        LU0048167570
                       016 German Value Stock Fund - USD                                   01/07/2006    30/06/2010       N        LU0289132069




                                                                                   Page 80 of 148                                          Date: 12/20/2011 Time: 4:04 PM
Offis 3                                                                     Offshore Funds - Web Update List                                     HMRC Offshore Funds Team




          Ref     Fund Name                                                               Cert From Cert To            Equalisation   SEDOL ISIN Ref
                       017 Global Contrarian Stock Fund - EUR                               01/07/2006 30/06/2010            N         LU0241731271
                       018 Global Emerging Markets Stock Fund - EUR                         01/07/2006 30/06/2010            N         LU0107857822
                       019 Global Emerging Markets Stock Fund - USD                         01/07/2006 30/06/2010            N         LU0294025746
                       020 Global Oppurtunities Stock Fund - USD                            01/07/2006 30/06/2008            N         LU0152405634
                       021 Global Oppurtunities Stock Fund - EUR                            01/07/2006 30/06/2008            N         LU0289133620
                       022 Global Stock Fund - EUR                                          01/07/2006 30/06/2010            N         LU0026742113
                       023 Japan Stock Fund - JPY                                           01/07/2006 30/06/2010            N         LU0044849833
                       024 Japan Stock Fund - USD                                           01/07/2006 30/06/2010            N         LU0289133117
                       025 Japan Stock Fund - EUR                                           01/07/2006 30/06/2010            N         LU0289132739
                       026 Swiss Small & Mid Cap Stock Fund - CHF                           01/07/2006 30/06/2007            N
                       027 Swiss Stock Fund - CHF                                           01/07/2006 30/06/2007            N
                       028 US Leading Stock Fund - USD                                      01/07/2006 30/06/2010            N        LU0026741065
                       029 US Stock Fund - USD                                              01/07/2006 30/06/2008            N        LU0107853326
                       030 US Value Stock Fund - USD                                        01/07/2006 30/06/2010            N        LU0135056595
                       031 Agriculture Fund - EUR                                           01/07/2007 30/06/2010            N
                       032 Agriculture Fund - USD                                           01/07/2007 30/06/2010            N
                       033 Biotech Fund - EUR                                               01/07/2007 30/06/2010            N
                       034 Biotech Fund - USD                                               01/07/2007 30/06/2010            N
                       035 Luxury Brand Fund - EUR                                          01/07/2007 30/06/2010            N
                       036 Luxury Brand Fund - USD                                          01/07/2007 30/06/2010            N
                       037 Natural Resources Fund - EUR                                     01/07/2007 30/06/2010            N
                       038 Natural Resources Fund - USD                                     01/07/2007 30/06/2010            N
                       039 Northern Africa Fund - EUR                                       01/07/2007 30/06/2010            N
                       040 Northern Africa Fund - USD                                       01/07/2007 30/06/2010            N
                       041 Russia Fund - EUR                                                01/07/2007 30/06/2010            N
                       042 Russia Fund - USD                                                01/07/2007 30/06/2010            N
                       043 Energy Transition Fund - EUR                                     31/10/2008 30/06/2010            N
                       044 Energy Transition Fund - USD                                     31/10/2008 30/06/2010            N
                       045 Agriculture Fund - A GBP                                         01/07/2009 30/06/2010            N
                       046 Biotech Fund - A GBP                                             01/07/2009 30/06/2010            N
                       047 Energy Transition Fund - A GBP                                   01/07/2009 30/06/2010            N
                       048 Europe Growth Stock Fund - A GBP                                 01/07/2009 30/06/2010            N
                       049 Europe Stock Fund - A GBP                                        01/07/2009 30/06/2010            N
                       050 German Value Stock Fund - A GBP                                  01/07/2009 30/06/2010            N
                       051 Japan Stock Fund - A GBP                                         01/07/2009 30/06/2010            N
                       052 Luxury Brand Fund - A GBP                                        01/07/2009 30/06/2010            N
                       053 Natural Resources Fund - A GBP                                   01/07/2009 30/06/2010            N
                       054 Northern Africa Fund - A GBP                                     01/07/2009 30/06/2010            N
                       055 Russia Fund - A GBP                                              01/07/2009 30/06/2010            N
          J0456   J F Indonesia Fund                                                        01/10/2006 30/09/2010            N
          J0457   JF China Pioneer A-share Fund                                             01/10/2006 30/09/2010            N
          J0458   Jupiter Global Fund
                                                                                            22/09/2005 30/09/2007
                       001 Jupiter Climate Change Solutions- Class L EUR (prev Jupiter Global SRI Fund - Class L EUR)        N
                       002 Jupiter Climate Change Solutions - Class L GBP                   01/10/2006 30/09/2010            N
                       003 Jupiter Global Financials - Class L GBP                          02/11/2006 30/09/2010            N
                       004 Jupiter Emerging Europe Select - Class L GBP                     02/11/2006 13/03/2009            N
                       005 Jupiter Emerging Europe Select - Class L EUR                     01/10/2006 30/09/2007            N
                                                                                            - Class L USD)
                       006 Jupiter Asia Pacific Fund - Class L USD (prev Jupiter Asian Fund 22/09/2005 30/09/2007            N
                       007 Jupiter European Growth Fund - Class L GBP                       01/10/2007 30/09/2010            N
                       008 Jupiter European Opportunities Fund - Class L GBP                01/10/2007 30/09/2010            N
                       009 Jupiter New Europe Fund - Class L GBP                            05/11/2007 30/09/2010            N
                       010 Jupiter India Select Fund - Class L USD                          02/05/2008 30/09/2010            N
                       011 Penisular South Asia Investments                                 02/05/2008 30/09/2008            N
                       012 Jupiter Japan Select - Class L GBP                               01/10/2008 30/09/2010            N
                       013 Jupiter China Sustainable Growth - Class L GBP                   11/12/2009 30/09/2010            N
                       014 Jupiter Global Equities Fund - Class L GBP                       01/10/2009 30/09/2010            N
                       015 Jupiter North American Equities - Class L GBP                    16/11/2009 30/09/2010            N
                       016 Jupiter India Select Fund - Class L GBP                          01/10/2009 30/09/2010            N
                       017 Jupiter Asia Pacific Fund - Class L GBP                          01/10/2009 30/09/2010            N
          J0459   The Jarvis House Unit Trust                                               12/02/2004 31/12/2009            N
          J0460   J P Morgan Private Bank Funds I SICAV
                       001 Diversified Fixed Income Fund (GBP) - C (dist) Shareclass        24/05/2007 31/03/2011            N        LU0298403857
                       002 Diversified Fixed Income Fund (GBP) - A (dist) Shareclass        01/04/2009 31/03/2011            N
          J0461   J P Morgan Structured Funds Plc
                       001 Equity index Linked Annual Review Fund                           28/01/2008 31/03/2010            N
                       002 J P Morgan Defensive FTSE 100 Annual Review Fund                 17/04/2008 31/03/2010            N
                       003 J P Morgan Commodity - IGAR Conditional Long Short Index Fund    21/04/2008 31/03/2010            N
                                                                                            21/04/2008 Fund
                       004 J P Morgan Commodity - IGAR Conditional Long Short Index Capital Protected 31/03/2010             N
                       005 J P Morgan Equity Index Linked Annual Review Fund II             10/11/2008 31/03/2010            N
                       006 J P Morgan Global Protected Profits Fund                         23/06/2009 31/03/2010            N
                       007 J P Morgan Global Protected Profits II Fund                      19/03/2010 31/03/2010            N
          J0462   JPMorgan Money Market Funds
                                                                                            01/03/2007 28/02/2011
                       001 JPMorgan Trust I - 100% US Treasury Securities Money Market Fund - Inst Shareclass                N
                                                                                            01/03/2007 Shareclass
                       002 JPMorgan Trust I - 100% US Treasury Securities Money Market Fund - Agency28/02/2011               N
                                                                                            01/03/2007 28/02/2011
                       003 JPMorgan Trust I - 100% US Treasury Securities Money Market Fund - Premier Shareclass             N
                       004 JPMorgan Trust I - Prime Money Market Fund - Premier Shareclass  01/03/2007 28/02/2011            N
                       005 JPMorgan Trust I - Prime Money Market Fund - Inst Shareclass 01/03/2007 28/02/2011                N
                       006 JPMorgan Trust I - Prime Money Market Fund - Agency Shareclass   01/03/2007 28/02/2011            N
                                                                                            01/03/2007 28/02/2011
                       007 JPMorgan Trust I - Tax Free Money Market Fund - Premier Shareclass                                N
                                                                                            0
                       008 JPMorgan Trust I - Tax Free Money Market Fund - Inst Shareclass1/03/2007 28/02/2011               N
                       009 JPMorgan Trust I - Tax Free Money Market Fund - Agency Shareclass01/03/2007 28/02/2011            N
                                                                                            - Institutional Shareclass
                       010 JPMorgan Trust II - 100% US Treasury Plus Money Market Fund 01/03/2009 28/02/2011                 N
                                                                                            - Agency Shareclass
                       011 JPMorgan Trust II - 100% US Treasury Plus Money Market Fund 01/03/2009 28/02/2011                 N
                                                                                            - Premier Shareclass
                       012 JPMorgan Trust II - 100% US Treasury Plus Money Market Fund 01/03/2009 28/02/2011                 N
          J0463   JP Morgan Small Capital Core Fund                                         01/03/2006 30/06/2008            N




                                                                                     Page 81 of 148                                           Date: 12/20/2011 Time: 4:04 PM
Offis 3                                                                     Offshore Funds - Web Update List                                HMRC Offshore Funds Team




          Ref     Fund Name                                                                Cert From Cert To      Equalisation   SEDOL ISIN Ref
          J0464   JP Morgan Tax Aware Diversified Equity Fund                               01/03/2006 31/10/2008       N
          J0465   JK Japan Absolute Return Fund Ltd
                       001 EUR Shares - JPY                                                 01/11/2003   31/12/2008     N
                       002 USD Shares - JPY                                                 01/11/2003   31/12/2008     N
                       003 JPY Shares - JPY                                                 01/11/2003   31/12/2008     N
                       004 JPY Management - JPY                                             01/11/2003   31/12/2008     N
          J0466   Jupiter Financials Hedge Fund Ltd                                         01/05/2007   31/12/2009     N
          J0467   Jupiter Europa Hedge Fund Ltd
                       001 Jupiter Europa Hedge Fund Ltd - Class EUR                        02/11/2001 31/12/2009       N
                       002 Jupiter Europa Hedge Fund Ltd - Class USD (voting)               02/11/2001 31/12/2009       N
          J0468   Jupiter Merlin Fund
                       001 Jupiter Merlin International Balanced Portfolio - Class L GBP    10/02/2009 30/09/2010       N
                       002 Jupiter Merlin International Equities Portfolio - Class L GBP    16/10/2008 30/09/2010       N
          J0469   Jefferies Umbrella Fund
                       001 Global Convertible Bonds Fund - A USD Distribution               01/10/2008   30/09/2010     N
                       002 Global Convertible Bonds Fund - A CHF Distribution Hedged        01/10/2008   30/09/2010     N
                       003 Global Convertible Bonds Fund - A EUR Distribution Hedged        01/10/2008   30/09/2010     N
                       004 Global Convertible Bonds Fund - A GBP Distribution Hedged        01/10/2008   30/09/2010     N
                       005 Global Convertible Bonds Fund - A USD Distribution Hedged        01/10/2008   30/09/2010     N
                       006 Europe Convertible Bonds Fund - A EUR Distribution               01/10/2008   30/09/2010     N
          J0470   JCAM Vintage I Ltd                                                        01/09/2008   31/08/2009     N
          J0471   JCAM Credit Opprtunities Fund Ltd
                       001 JCAM Credit Opprtunities Fund Ltd - Z1 Share Class               01/12/2008 30/11/2009       N
                       002 JCAM Credit Opprtunities Fund Ltd - Z2 Share Class               01/12/2008 30/11/2009       N
          J0472   JABCAP Global Balanced Fund Ltd                                           01/01/2009 31/12/2009       N
          J0473   J P Morgan-BlackRock Opportunistic RMBS Ltd
                       001 Distributing Series 10/09                                        01/10/2009 31/12/2009       N
                       002 Distributing Series 11/09                                        01/10/2009 31/12/2009       N
          J0474   JK Absolute Return Fund Limited
                       001 EUR Ordinary                                                     01/01/2009   31/12/2009     N
                       002 GBP Ordinary                                                     01/01/2009   31/12/2009     N
                       003 USD Ordinary                                                     01/01/2009   31/12/2009     N
                       004 JPY Ordinary                                                     01/01/2009   31/12/2009     N
          J0475   Julius Baer Multipartner SICAV
                       001 SAM Smart Energy Fund A GBP                                      01/07/2009   30/06/2010     N
                       002 SAM Smart Materials Fund A GBP                                   01/07/2009   30/06/2010     N
                       003 SAM Sustainable Climate Fund A GBP                               01/07/2009   30/06/2010     N
                       004 SAM Sustainable Water Fund A GBP                                 01/07/2009   30/06/2010     N
          J0476   Jupiter Hyde Park Hedge Fund Limited
                       001 Jupiter Hyde Park Hedge Fund Limited - USD Class                 01/01/2009   31/12/2009     N
                       002 Jupiter Hyde Park Hedge Fund Limited - Euro Class                01/01/2009   31/12/2009     N
                       003 Jupiter Hyde Park Hedge Fund Limited - Sterling Class            01/01/2009   31/12/2009     N
          J0477   JOHIM Global Investment Funds                                             01/01/2010   31/12/2010     N




                                                                                     Page 82 of 148                                      Date: 12/20/2011 Time: 4:04 PM
Offis 3                                                                   Offshore Funds - Web Update List                                HMRC Offshore Funds Team




          Ref     Fund Name                                                              Cert From Cert To      Equalisation   SEDOL ISIN Ref
          K0005   KBC Global Institutional Funds- Lothbury Property Trust                 01/01/2003 31/12/2010       N
          K0110   The Korea Trust                                                         01/01/1984 30/06/2000       N
          K0111   Kleinwort Benson Elite PCC Ltd
                       001 Sterling Balanced Fund                                          01/08/2005   31/07/2010    Y
                       002 Sterling Conservative Fund                                      01/08/2005   31/07/2008    N
                       003 Sterling Growth Fund                                            01/08/2005   31/07/2009    Y
                       004 Sterling Income Fund                                            25/04/2006   31/07/2010    Y
                       005 Absolute Return Fund - A Income Shares                          03/08/2005   31/07/2010    Y
                       006 Balanced Total Return Fund - A Income Shares                    03/08/2005   31/07/2010    Y
                       007 Maximum Total Return Fund - A Income Shares                     01/08/2007   31/07/2010    Y
                       008 Universal Alpha Fund                                            01/08/2008   31/07/2009    Y
                       009 Balanced Total Return Fund - A Reinvestment Shares              01/08/2005   31/07/2010    N
                       010 Balanced Total Return Fund - B Shares                           01/08/2005   31/07/2010    N
                       011 Maximum Total Return Fund - A Reinvestment Shares               01/08/2007   31/07/2010    N
                       012 Maximum Total Return Fund - B Shares                            01/08/2007   31/07/2009    N
                       013 Absolute Return Fund - A Reinvestment Shares                    01/08/2008   31/07/2010    N
                       014 Absolute Return Fund - B Shares                                 01/07/2008   31/08/2010    N
                       015 Maximum Total Return Fund - C Shares                            01/08/2009   31/07/2010    N
                       016 Universal Alpha Fund - A Income Shares                          01/08/2009   31/07/2010    N
                       017 Universal Alpha Fund - A Investment Shares                      01/08/2009   31/07/2010    N
                       018 Universal Alpha Fund - Z Shares                                 01/08/2009   31/07/2010    N
          K0112   Kings Hill Unit Trust                                                    14/12/2005   31/12/2005    N
          K0114   KBC Covent Garden Unit Trust                                             21/03/2006   24/12/2010    N
          K0115   Kingswood Unit Trust                                                     23/11/2005   31/12/2006    N
          K0116   Knollys House Unit Trust                                                 22/02/2006   31/01/2007    N
          K0117   The Kells Unit Trust (Collective Investment) Instrument                  01/01/2006   31/12/2010    N
          K0118   The King & Shaxson Fund Plc
                       001 KS Ethical Balanced Income Fund - Sterling Share Class          01/04/2007 08/07/2010      N
          K0119   KBCAM Institutional Fund Plc
                       001 KBC Eco Agri Fund - Euro Class A Shares                         01/01/2008   31/08/2008    N
                       002 KBC Eco Agri Fund - Euro Class B Shares                         01/01/2008   31/08/2008    N
                       003 KBC Eco Agri Fund - Euro Class D Shares                         01/01/2008   31/08/2008    N
                       004 KBC Alternative Energy Fund - EUR Class A Shares                10/04/2008   31/08/2008    N
                       005 KBC Water Fund - EUR Class A Shares                             10/04/2008   31/08/2008    N
                       006 KBC Water Fund - Sterling Class A Shares                        10/04/2008   31/08/2009    N
                       007 KBC Water Fund - USD Class A Shares                             10/04/2008   31/08/2008    N
          K0121   Kuromatsu Fund
                       001 Share Class A (Yen)                                             05/01/2007   31/12/2009    N
                       002 Share Class B (US$)                                             05/01/2007   31/12/2009    N
                       003 Share Class D (Yen)                                             05/01/2007   31/12/2009    N
                       004 Share Class E (US$)                                             05/01/2007   31/12/2009    N
                       005 Share Class F (GBP)                                             05/01/2007   31/12/2009    N
                       006 Share Class C (GBP)                                             01/01/2009   31/12/2009    N
          K0122   Kotak Funds
                       001 Indian Multi Cap Fund Class A Distribution GBP Shares           01/01/2008 31/12/2010      N
          K0123   Kudu Fund Ltd
                       001 Kudu Fund Ltd - Class A Euro Shares                             12/07/2004   31/12/2008    N
                       002 Kudu Fund Ltd - Class B Euro Shares                             12/07/2004   31/12/2009    N
                       003 Kudu Fund Ltd - Class A Dollar Shares                           12/07/2004   31/12/2009    N
                       004 Kudu Fund Ltd - Class B Dollar Shares                           12/07/2004   31/12/2009    N
                       005 Kudu Fund Ltd - Class A Sterling Shares                         12/07/2004   31/12/2009    N
                       006 Kudu Fund Ltd - Class B Sterling Shares                         12/07/2004   31/12/2009    N
          K0124   KBI Institutional Fund Plc
                       001 KBI Institutional Water Fund Plc - GBP Class A                  01/09/2009   31/08/2010    N
                       002 KBI Institutional Water Fund Plc - GBP Class B                  01/09/2009   31/08/2010    N
                       003 KBI Institutional Alternative Energy Fund - GBP Class A         01/09/2009   31/08/2010    N
          K0125   The Knavesmire Unit Trust                                                03/04/2006   31/03/2009    N
          K0126   The Knavesmire No. 1 Unit Trust                                          01/04/2006   31/03/2009    N
          K0127   The Knavesmire No. 2 Unit Trust                                          30/03/2006   31/03/2009    N
          K0128   The Knavesmire No. 3 Unit Trust                                          03/04/2006   31/03/2009    N




                                                                                     Page 83 of 148                                    Date: 12/20/2011 Time: 4:04 PM
Offis 3                                                                  Offshore Funds - Web Update List                                   HMRC Offshore Funds Team




          Ref     Fund Name                                                             Cert From     Cert To     Equalisation   SEDOL ISIN Ref
          L0011   Lucky Dragon Fund                                                      08/06/1996    31/12/2003       N
          L0017   Latin American Extra Yield Fund                                        06/11/1991    07/04/2008       N
          L0018   Latin American Investment Co SICAV                                     28/05/1992    23/04/2001       N
          L0057   LF Japan Fund Ltd (previously Lazard Japan Fund Limited)               07/03/1984    29/12/2010       N
          L0081   The Leopold Joseph Enterprise Fund Ltd                                 01/04/2002    31/03/2004       N
          L0085   Lazard Srtategic Yield Fund Plc                                        01/04/2003    31/03/2004       N
          L0086   Lazard Global Bond Fund Plc                                            01/04/1996    31/03/2001       N
          L0088   Lazard Global Active Fund Plc
                       001 European Equity Fund - Retail Class                           01/04/1996    31/03/2011       Y
                       002 Global Equity Fund - Retail Class                             01/04/1996    31/03/2009       Y
                       003 Japanese Equity Fund - Retail Class                           01/04/1996    31/03/2011       Y
                       004 North American Equity Fund - Retail Class                     01/04/1996    31/03/2011       Y
                       005 Pan European Equity Fund - Retail Class                       01/04/1996    31/03/2011       Y
                       006 UK Equity Fund - Retail Class                                 01/04/1996    31/03/2011       Y
                       007 Emerging World Fund - Retail Class                            01/04/1996    31/03/2010       Y
                       008 European Smaller Companies Equity Fund - Retail Class         01/04/1996    31/03/2007       Y
                       009 Thematic Global Ex Japan Fund - X Class                       01/04/1996    31/03/2011       Y
                       010 Thematic Global Fund - Institutional Class                    01/04/1996    31/03/2011       Y
                       011 Global High Quality Bond - Retail Class                       01/04/1996    31/03/2011       Y
                       012 Sterling High Quality Bond Fund - Retail Class                01/04/1996    31/03/2011       Y
                       013 European High Yield Bond Fund - Retail Class                  01/04/2004    31/03/2009       Y
                       014 North American Equity Fund - X Class                          01/04/1996    31/03/2010       Y
                       015 Sterling High Quality Bond Fund - Institutional Class         01/04/1996    31/03/2011       Y
                       016 Emerging Markets Equity Fund -Retail class                    01/04/2006    31/03/2007       N
                       017 UK Equity Fund - institutional class                          01/04/2007    31/03/2010       N
                       018 Thermatic Global Fund- Institutional Sterling                 01/04/2007    31/03/2011       Y
                       019 Emerging Markets Equity Fund - Institutional class            01/04/2007    31/03/2011       Y
                       020 Emerging World - Institutional Class                          26/06/2008    31/03/2011       Y
                       021 Global Classic Value Equity - Institutional Class             24/06/2008    31/03/2011       Y
                       022 Developing Markets Equity Fund - Institutional Class          04/10/2010    31/03/2011       Y
                       023 Developing Markets Equity Fund - Institutional Euro Class     04/10/2010    31/03/2011       Y
          L0111   Liberty Newport World Portfolio                                        01/04/1995    31/03/2002       N
          L0191   Lindsell Train Japan (Distributor) Inc
                       001 Lindsell Train Japan (Distributor) Inc - Dist A               03/05/2001    31/12/2010       N
                       002 Lindsell Train Japan (Distributor) Inc - Dist B               03/05/2001    31/12/2010       N
                       003 Lindsell Train Japan (Distributor) Inc - Dist C               03/05/2001    31/12/2005       N
          L0192   Lindsell Train Global Media (Distributor) Inc                          01/11/2002    31/12/2010       N
          L0237   Lloyds TSB Offshore Gilt Funds Ltd
                       001 Lloyds TSB Offshore Gilt Funds Ltd Class A                    01/01/1984    30/09/2010       Y
                       002 Lloyds TSB Offshore Gilt Funds Ltd Class B                    01/01/1984    30/09/2010       Y
          L0238   Lloyds TSB Offshore Funds Ltd
                       001 High Income Fund                                              01/01/1984    30/09/2010       Y
                       002 Euro High Income Fund                                         01/01/1984    30/09/2010       Y
                       003 Sterling Bond Fund                                            01/01/1984    30/09/2010       Y
                       004 Capital Growth Fund                                           01/01/1984    30/09/2010       Y
                       005 North American Fund                                           01/01/1984    30/09/2010       Y
                       006 Sterling Deposit Fund                                         01/01/1984    30/09/2010       Y
                       007 Asian Pacific Fund                                            01/01/1984    30/09/2010       Y
                       008 UK Fund                                                       01/01/1984    30/09/2010       Y
                       009 European Fund                                                 01/01/1984    30/09/2010       Y
                       010 International Fund                                            01/01/1984    30/09/2010       Y
                       011 Japanese Fund                                                 01/01/1984    30/09/2010       Y
          L0240   Lloydstrust Gilt Funds Ltd                                             01/01/1984    30/06/2010       Y
          L0251   LODH Invest UK (formerly Lombard Odier Invest UK)
                       001 Pacific Rim Fund                                              01/01/2003    15/12/2005       Y
                       002 Dynamic Plus Fund                                             01/01/2003    22/06/2006       Y
                       003 Continental European Small & Mid Caps Fund                    01/01/2003    22/06/2006       Y
                       004 Sterling Bond Fund Common Shares                              01/01/2003    22/06/2006       Y
                       005 Sterling Bond Fund Institutional Shares                       01/01/2003    22/06/2006       Y
                       006 Sterling Credit Bond                                          01/01/2003    12/12/2005       Y
          L0280   Lowes Personal Choice Portfolios Ltd                                   18/03/1998    30/09/2004       Y
          L0295   Liontrust Guernsey Fund Ltd
                       001 First Equity                                                  06/03/1998    30/09/2010       N
                       002 UK Index                                                      06/03/1998    30/09/2005       N
                       003 Active 350 Fund                                               06/03/1998    30/09/2007       N
                       004 Dynamic Income Fund                                           06/03/1998    30/09/2010       N
                       005 First Small Companies Fund                                    06/03/1998    30/09/2007       N
          L0296   Legg Mason Global Funds Plc
                       001 Legg Mason Value Fund - Share Class A$                        23/03/1998    28/02/2009       N
                       002 Legg Mason Value Fund - Share Class B                         23/03/1998    28/02/2009       N
                       003 Legg Mason Value Fund - Share Class C                         23/03/1998    28/02/2009       N
                       004 Legg Mason Value Fund - Galleon Share Class                   23/03/1998    28/02/2009       N
                       005 Western Asset US Money Market Fund - Share Class A$           23/03/1998    28/02/2009       N
                       006 Western Asset US Money Market Fund - Share Class B            23/03/1998    28/02/2009       N
                       007 Western Asset US Money Market Fund - Share Class C            23/03/1998    28/02/2009       N
                       008 Western Asset US Core Bond Fund - Share Class A$              23/03/1998    28/02/2009       N
                       009 Western Asset US Core Bond Fund - Share Class B               23/03/1998    28/02/2009       N
                       010 Western Asset US Core Bond Fund - Share Class C               23/03/1998    28/02/2009       N
                                                                                         23/03/1998
                       011 Western Asset Diversified Strategic Income Bond Fund - Share Class A$       28/02/2009       N
                                                                                         23/03/1998
                       012 Western Asset Diversified Strategic Income Bond Fund - Share Class B        28/02/2009       N
                                                                                         23/03/1998
                       013 Western Asset Diversified Strategic Income Bond Fund - Share Class C        28/02/2009       N
                       014 Western Asset Global Multi Strategy Fund - Share Class A$     23/03/1998    28/02/2009       N
                       015 Western Asset Global Multi Strategy Fund - Share Class B      23/03/1998    28/02/2009       N
                       016 Western Asset Global Multi Strategy Fund - Share Class C      23/03/1998    28/02/2009       N
                       017 Western Asset Euro Core Plus Bond Fund - Share Class A$       23/03/1998    28/02/2009       N




                                                                                 Page 84 of 148                                          Date: 12/20/2011 Time: 4:04 PM
Offis 3                                                              Offshore Funds - Web Update List                                 HMRC Offshore Funds Team




          Ref   Fund Name                                                           Cert From Cert To       Equalisation   SEDOL ISIN Ref
                   018 Western Asset Euro Core Plus Bond Fund - Share Class A€       23/03/1998 28/02/2009        N
                   019 Western Asset Euro Core Plus Bond Fund - Share Class B        23/03/1998 28/02/2009        N
                   020 Western Asset Euro Core Plus Bond Fund - Share Class C        23/03/1998 28/02/2009        N
                   021 Western Asset US High Yield Bond Fund - Share Class A$        23/03/1998 28/02/2009        N
                   022 Western Asset US High Yield Bond Fund - Share Class B         23/03/1998 28/02/2009        N
                   023 Western Asset US High Yield Bond Fund - Share Class C         23/03/1998 28/02/2009        N
                   024 Western Asset Emerging Markets Bond Fund - Share Class A$ 23/03/1998 28/02/2009            N
                   025 Western Asset Emerging Markets Bond Fund - Share Class B      23/03/1998 28/02/2009        N
                   026 Western Asset Emerging Markets Bond Fund - Share Class C 23/03/1998 28/02/2009             N
                   027 Brandywine Global Opportunities Bond Fund - Share Class A$ 23/03/1998 28/02/2009            Y
                   028 Brandywine Global Opportunities Bond Fund - Share Class B     23/03/1998 28/02/2009         Y
                   029 Brandywine Global Opportunities Bond Fund - Share Class C     23/03/1998 28/02/2009         Y
                   030 Royce US Small Cap Equity Fund - Share Class A$               23/03/1998 28/02/2007        N
                   031 Royce US Small Cap Equity Fund - Share Class B                23/03/1998 28/02/2007        N
                   032 Royce US Small Cap Equity Fund - Share Class C                23/03/1998 28/02/2007        N
                   033 Legg Mason Growth Fund - Share Class A$                       23/03/1998 28/02/2009        N
                   034 Legg Mason Growth Fund - Share Class B                        23/03/1998 28/02/2009        N
                   035 Legg Mason Growth Fund - Share Class C                        23/03/1998 28/02/2009        N
                   036 Batterymarch European Equity Fund - Share Class A$            23/03/1998 28/02/2009         Y
                   037 Batterymarch European Equity Fund - Share Class A€            23/03/1998 28/02/2009         Y
                   038 Batterymarch European Equity Fund - Share Class B             23/03/1998 28/02/2009         Y
                   039 Batterymarch European Equity Fund - Share Class C             23/03/1998 28/02/2009         Y
                   040 Batterymarch Pacific Equity Fund - Share Class A$             23/03/1998 28/02/2009         Y
                   041 Batterymarch Pacific Equity Fund - Share Class B              23/03/1998 28/02/2009         Y
                   042 Batterymarch Pacific Equity Fund - Share Class C              23/03/1998 28/02/2009         Y
                   043 Royce 100 Equity Fund - Share Class A$                        23/03/1998 28/02/2007        N
                   044 Royce 100 Equity Fund - Share Class B                         23/03/1998 28/02/2007        N
                   045 Royce 100 Equity Fund - Share Class C                         23/03/1998 28/02/2007        N
                   046 Royce US Small Cap Opportunity Fund - Share Class A$          01/03/2007 28/02/2009        N
                   047 Royce US Small Cap Opportunity Fund - Share Class B           01/03/2007 28/02/2009        N
                   048 Royce US Small Cap Opportunity Fund - Share Class C           01/03/2007 28/02/2009        N
                   049 Royce Smaller Companies Fund - Class A$                       01/03/2007 28/02/2009        N
                   050 Royce Smaller Companies Fund - Class B                        01/03/2007 28/02/2009        N
                   051 Royce Smaller Companies Fund - Class C                        01/03/2007 28/02/2009        N
                                                                                     01/03/2007
                   052 Western Asset Diversified Strategic Income Bond Fund - Share Class A$ (M) 28/02/2009       N
                   053 Western Asset Global Multi Strategy Fund - Share Class A$ (M) 01/03/2007 28/02/2009        N
                   054 Western Asset Emerging Markets Bond Fund - Share Class A$ (M) 01/03/2007 28/02/2009        N
                   055 Western Asset Global High Yield Bond Fund - Share Class A$ 01/03/2007 28/02/2009           N
                                                                                     0
                   056 Western Asset Global High Yield Bond Fund - Share Class A$ (M) 1/03/2007 28/02/2009        N
                   057 Western Asset Global High Yield Bond Fund - Share Class B     01/03/2007 28/02/2009        N
                   058 Western Asset Global High Yield Bond Fund - Share Class C     01/03/2007 28/02/2009        N
                                                                                      Class A$
                   059 Western Asset US Short Term Government Income Fund - Share01/03/2007 29/02/2009            N
                                                                                      Class B
                   060 Western Asset US Short Term Government Income Fund - Share01/03/2007 28/02/2009            N
                                                                                      Class C
                   061 Western Asset US Short Term Government Income Fund - Share01/03/2007 28/02/2009            N
                                                                                     0
                   062 Western Asset US Adjustable Rate Income Fund - Share Class A$1/03/2007 28/02/2009          N
                   063 Western Asset US Adjustable Rate Income Fund - Share Class B01/03/2007 28/02/2009          N
                   064 Western Asset US Adjustable Rate Income Fund - Share Class C01/03/2007 28/02/2009          N
                   065 Western Asset US Core Plus Bond Fund - Share Class A$         01/03/2007 28/02/2009        N
                   066 Western Asset US Core Plus Bond Fund - Share Class B          01/03/2007 28/02/2009        N
                   067 Western Asset US Core Plus Bond Fund - Share Class C          01/03/2007 28/02/2009        N
                   068 Western Asset Inflation Management Fund - Share Class A$      01/03/2007 28/02/2009         Y
                   069 Western Asset Inflation Management Fund - Share Class B       01/03/2007 28/02/2009         Y
                   070 Western Asset Inflation Management Fund - Share Class C       01/03/2007 28/02/2009         Y
                   071 GC Global Equity Fund - Share Class A$                        01/03/2007 28/02/2009         Y
                   072 GC Global Equity Fund - Share Class B                         01/03/2007 28/02/2009         Y
                   073 GC Global Equity Fund - Share Class C                         01/03/2007 28/02/2009         Y
                   074 Brandywine Global Opportunities Bond Fund - Share Class A£ 01/03/2007 28/02/2009            Y
                   075 Clearbridge US Appreciation Fund - Share Class A$             01/03/2007 28/02/2009         Y
                   076 Clearbridge US Appreciation Fund - Share Class B              01/03/2007 28/02/2009         Y
                   077 Clearbridge US Appreciation Fund - Share Class C              01/03/2007 28/02/2009         Y
                   078 Clearbridge US Fundamental Value Fund - Share Class A$        01/03/2007 28/02/2009         Y
                   079 Clearbridge US Fundamental Value Fund - Share Class B         01/03/2007 28/02/2009         Y
                   080 Clearbridge US Fundamental Value Fund - Share Class C         01/03/2007 28/02/2009         Y
                   081 Clearbridge US Large Cap Growth Fund - Share Class A$         01/03/2007 28/02/2009        N
                   082 Clearbridge US Large Cap Growth Fund - Share Class B          01/03/2007 28/02/2009        N
                   083 Clearbridge US Large Cap Growth Fund - Share Class C          01/03/2007 28/02/2009        N
                   084 Clearbridge US Aggressive Growth Fund - Share Class A$        01/03/2007 28/02/2009        N
                   085 Clearbridge US Aggressive Growth Fund - Share Class B         01/03/2007 28/02/2009        N
                   086 Clearbridge US Aggressive Growth Fund - Share Class C         01/03/2007 28/02/2009        N
                   087 Batterymarch International Large Cap Fund - Share Class A$    01/03/2007 28/02/2009         Y
                   088 Batterymarch International Large Cap Fund - Share Class B     01/03/2007 28/02/2009         Y
                   089 Batterymarch International Large Cap Fund - Share Class C     01/03/2007 28/02/2009         Y
                   090 PCM US Equity Fund - Share Class A$                           01/03/2007 28/02/2009        N
                   091 PCM US Equity Fund - Share Class B US$                        01/03/2007 28/02/2009        N
                   092 PCM US Equity Fund - Share Class C US$                        01/03/2007 28/02/2009        N
                   093 PCM US Equity Fund - Share Class A€                           01/03/2007 28/02/2009        N
                   094 Western Asset Global Multi Strategy - Class A€                01/03/2008 28/02/2009        N
                   095 Western Aseet Global Multi Strategy - Class A£                01/03/2008 28/02/2009        N
                   096 Western Asset Global Multi Strategy - Premier Class $         01/03/2008 28/02/2009        N
                   097 Western Asset Global Multi Strategy - Premier Class $(M)      01/03/2008 28/02/2009        N
                   098 Western Asset Global Multi Strategy- Premier Class £          01/03/2008 28/02/2009        N
                   099 Western Asset US High Yield Bond - LM Class $                 01/03/2008 28/02/2009        N
                   100 Western Asset Asian Opportunities - Class A $                 01/03/2008 28/02/2009        N
                   101 Western Asset Asian Opportunities - Premier Class $           01/03/2008 28/02/2009        N
                   102 Batterymarch Emerging Markets Equity - Class A £              01/03/2008 28/02/2009         Y




                                                                              Page 85 of 148                                       Date: 12/20/2011 Time: 4:04 PM
Offis 3                                                                     Offshore Funds - Web Update List                                     HMRC Offshore Funds Team




          Ref     Fund Name                                                                  Cert From Cert To         Equalisation   SEDOL ISIN Ref
                       103 Batterymarch 130/130 Global Equity - Class A $                      01/03/2008 28/02/2009         N
                       104 Batterymarch 130/130 Global Equity - Premier Class $                01/03/2008 28/02/2009         N
                       105 LMCM Opportunity - Class A $                                        01/03/2008 28/02/2009         N
          L0297   Lasalle UK Commercial Property Fund                                          25/09/2003 31/12/2004         N
          L0299   Lombard Odier Invest UK                                                      10/11/2000 31/12/2001         N
          L0300   Lend Lease Overgate Partnership (Jersey) Unit Trust                          23/06/2004 31/12/2009         N
          L0301   Lend Lease Retail Partnership (Jersey) Unit Trust                            23/06/2004 31/12/2009         N
          L0302   LaSalle London Office Fund                                                   01/01/2005 31/12/2008         N
          L0304   Lime Property Fund Unit Trust                                                01/07/2004 31/12/2009         N
          L0305   Leisure Fund Unit Trust                                                      02/07/2004 31/12/2008         N
          L0306   Lansdowne UK Equity Fund Ltd
                       001 US $ shares                                                         01/08/2001 31/12/2009         N
                       002 Euro € shares                                                       01/08/2001 31/12/2009         N
                       003 GBP £ shares                                                        01/08/2001 31/12/2009         N
                       004 US $ Management Class                                               01/01/2008 31/12/2009         N
                       005 GBP £ Management Shares                                             01/01/2008 31/12/2009         N
                       006 EUR Management Shares                                               01/01/2008 31/12/2009         N
          L0307   Lloyds TSB Multi Strategy Fund
                       001 Lloyds TSB Offshore Multi Strategy - Balanced Fund                  14/09/2004 31/05/2009          Y
                       002 Lloyds TSB Offshore Multi Strategy - Growth Fund                    14/09/2004 31/05/2009          Y
                       003 Lloyds TSB Offshore Multi Strategy - Aggressive Fund                14/09/2004 31/05/2009          Y
                       004 Lloyds TSB Offshore Multi Strategy - Conservative Fund              14/09/2004 31/05/2009          Y
                       005 Lloyds TSB Offshore Multi Strategy - Progressive Fund               14/09/2004 31/05/2009          Y
                       006 Lloyds TSB Offshore Multi Strategy - Cautious Fund                  14/09/2004 31/05/2009          Y
          L0308   Lansdowne European Long Only Fund Limited
                                                                                               04/01/2005 31/12/2009
                       001 Lansdowne European Long Only Fund Limited- Class B GBP Non-Management Share Class                 N
                       002 Lansdowne European Long Only Fund Ltd Euro Share Class              01/01/2005 31/12/2006         N
                       003 Lansdowne European Long Only Fund Ltd US Dollar Share Class01/01/2005 31/12/2006                  N
                       004 Lansdowne European Long Only Fund Ltd Class A GBP Share Class       01/01/2005 31/12/2006         N
                       005 Lansdowne European Long Only Fund Limited- Class M GBP              01/01/2008 31/12/2008         N
                                                                                               01/01/2009 31/12/2009
                       006 Lansdowne European Long Only Fund Limited- Class B GBP Management Share Class                     N
          L0309   Lansdowne European Equity Fund Ltd
                       001 A Class Euro Shares                                                 01/01/2003 31/12/2007         N
                       002 B Class Euro non management shares                                  01/01/2003 31/12/2009         N
                       003 A Class US$ Shares                                                  01/01/2003 31/12/2006         N
                       004 B Class US$ Non management shares                                   01/01/2003 31/12/2009         N
                       005 B Class US$ management shares                                       01/01/2008 31/12/2009         N
                       006 B Class Euro management shares                                      01/01/2008 31/12/2009         N
          L0310   Lansdowne Global Financials Fund Limited
                       001 USD Class N                                                         01/01/2004 31/12/2009         N
                       002 USD Class R                                                         01/06/2006 31/12/2009         N
                       003 EUR Class N                                                         01/01/2006 31/12/2009         N
                       004 EUR Class R                                                         01/01/2006 31/12/2009         N
                       005 GBP Class N                                                         01/01/2006 31/12/2009         N
                       006 GBP Class R                                                         01/01/2006 31/12/2009         N
                       007 USD Management class                                                01/01/2008 31/12/2009         N
                       008 Euro Management class                                               01/01/2008 31/12/2009         N
                       009 GBP Management class                                                01/01/2008 31/12/2009         N
          L0311   LaSalle Garden Centre Fund                                                   04/01/2006 30/06/2009         N
          L0312   Lehman Brothers Alpha Fund Plc
                       001 Global Value Fund - US Dollar Adviser Distributing                  01/01/2006 31/12/2007         N
                       002 Global Value Fund - Sterling Adviser Distributing Class             01/01/2006 31/12/2007         N
                       003 European Value Fund - Euro Adviser Distributing                     01/01/2006 31/12/2007         N
                       004 European Value Fund - Sterling Adviser Distributing                 01/01/2006 31/12/2007         N
                       005 USA Value Fund - US Dollar Adviser Distributing Class               01/01/2006 31/12/2007         N
                       006 USA Value Fund - Sterling Adviser Distributing Class                01/01/2006 31/12/2007         N
                       007 Global Fund - USD Dollar Institutional Distributing Class           01/01/2006 31/12/2007         N
                       008 Global Fund - Sterling Institutional Distributing Class             01/01/2006 31/12/2007         N
                       009 US Bond Fund - US Dollar Institutional Distributing Class           01/01/2006 31/12/2007         N
                       010 US Bond Fund - Sterling Institutional Distributing Class            01/01/2006 31/12/2007         N
                       011 US Real Estate Fund - Us Dollar Institutional Distributing Class 01/01/2006 31/12/2007            N
                       012 US Real Estate Fund - Sterling Institutional Distributing Class     01/01/2006 31/12/2007         N
                       013 US High Yield Bond Fund - US Dollar Institutional Distributing Class01/01/2006 31/12/2007         N
                       014 US High Yield Bond Fund - Sterling Institutional Distributing Class01/01/2006 31/12/2007          N
                                                                                               01/01/2006 31/12/2007
                       015 Socially Responsible Investment Fund - US Dollar Institutional Distributing Class                 N
                                                                                               01/01/2006
                       016 Socially Responsible Investment Fund - Sterling Institutional Distributing Class 31/12/2007       N
                       017 US Large Cap Value Fund - US Dollar Institutional Distributing Class01/01/2006 31/12/2007         N
                       018 US Large Cap Value Fund - Sterling Institutional Distributing Class 01/01/2006 31/12/2007         N
                                                                                               01/01/2006 31/12/2007
                       019 US Small Cap Growth Fund - US Dollar Institutional Distributing Class                             N
                       020 US Small Cap Growth Fund - Sterling Institutional Distributing Class01/01/2006 31/12/2007         N
                                                                                               01/01/2006 31/12/2007
                       021 US Large Cap Growth Fund - US Dollar Institutional Distributing Class                             N
                       022 US Large Cap Growth Fund - Sterling Institutional Distributing Class01/01/2006 31/12/2007         N
                       023 Opportunistic Fund - US Dollar Institutional Distributing Class     01/01/2006 31/12/2007         N
                       024 Opportunistic Fund - Sterling Institutional Distributing Class      01/01/2006 31/12/2007         N
                       025 Commodity Fund - US Dollar Institutional Distributing Class         01/01/2007 31/12/2007         N
                       026 Commodity Fund - US Dollar Advisor Distributing Class               01/01/2007 31/12/2007         N
                       027 Global Real Estate Fund - US Dollar Institutional Distributing Class01/01/2007 31/12/2007         N
                       028 Global Real Estate Fund - Sterling Institutional Distributing Class 01/01/2007 31/12/2007         N
          L0314   LO Funds (Formerly LODH Invest)
                       001 The Dynamic Plus Portfolio Fund - Share Class P (GBP)               22/06/2006 05/08/2010          Y
                       002 Eurozone Small & Mid Caps I                                         22/06/2006 30/09/2010          Y
                       003 The Sterling Bond Fund - Common                                     22/06/2006 30/09/2007         N
                       004 The Sterling Bond Fund - Institutional                              22/06/2006 20/09/2007         N
                       005 Pacific Rim - Share Class P                                         01/01/2007 30/09/2010          Y
                       006 Japanese Small and Mid Caps - Share Class P                         01/01/2007 30/09/2010          Y




                                                                                     Page 86 of 148                                           Date: 12/20/2011 Time: 4:04 PM
Offis 3                                                                 Offshore Funds - Web Update List                                   HMRC Offshore Funds Team




          Ref     Fund Name                                                              Cert From Cert To       Equalisation   SEDOL ISIN Ref
                       007 European Small and Mid Caps - Share Class P                     01/01/2007 30/09/2008       N
                       008 Pacific Rim - Share Class I                                     01/10/2007 30/09/2010        Y
                       009 Convertible Bond - Class P (EUR)                                01/10/2008 30/09/2010        Y
                       010 Convertible Bond - Class I (EUR)                                01/10/2008 30/09/2010        Y
                       011 Money Market - Class P                                          01/10/2008 30/09/2009        Y
                       012 Eurozone Small & Mid Caps - Share Class P                       01/10/2009 30/09/2010        Y
                       013 Europe - Share Class P                                          01/10/2009 30/09/2010        Y
                       014 Baron US Growth - Share Class P                                 01/10/2009 30/09/2010        Y
                       015 Alpha Japan - Share Class P                                     01/10/2009 30/09/2010        Y
                       016 Golden Age - Share Class P Euro                                 01/10/2009 30/09/2010        Y       LU0161987739
                       017 Technology - Share Class P                                      01/10/2009 30/09/2010        Y
                       018 Convertible Bond Asia - Share Class P                           01/10/2009 30/09/2010        Y
                       019 Generation Global - Share Class P - CHF                         01/10/2009 30/09/2010        Y
                       020 Generation Global - Share Class P - EUR                         01/10/2009 30/09/2010        Y
                       021 Generation Global - Share Class P - USD                         01/10/2009 30/09/2010        Y
                       022 World Gold Expertise - Share Class P                            01/10/2009 30/09/2010        Y
                       023 Money Market (GBP) - Share Class P                              01/10/2009 30/09/2010        Y
                       024 Money Market (EUR) - Share Class P                              01/10/2009 30/09/2010        Y
                       025 Money Market (USD) - Share Class P                              01/10/2009 30/09/2010        Y
                       026 Inflation Linked Bond - Share Class P                           01/10/2009 30/09/2010        Y
                       027 Emerging Local Currencies and Bonds - Share Class P             01/10/2009 30/09/2010        Y
                       028 Golden Age Share Class P USD                                    01/10/2009 30/09/2010        Y       LU0431649291
          L0315   Lansdowne Emerging Markets Fund Ltd
                       001 Lansdowne Emerging Markets Fund Ltd - USD Share Class           02/10/2006 31/12/2007       N
                       002 Lansdowne Emerging Markets Fund Ltd - EUR Share Class           02/10/2006 31/12/2007       N
                       003 Lansdowne Emerging Markets Fund Ltd - GBP Share Class           02/10/2006 31/12/2007       N
          L0319   Lombard Street Unit Trust                                                17/03/2006 31/03/2010       N
          L0320   Liontrust Alternative Funds PCC Ltd
                       001 European Long/Short Fund - A Class (EUR)                        28/09/2006 30/09/2010        Y
                       002 European Long/Short Fund - B Class (GBP)                        28/09/2006 30/09/2010        Y
                       003 European Long/Short Fund - C Class (USD)                        28/09/2006 30/09/2010        Y
                       004 European Long/Short Fund - D Class (EUR)                        02/06/2008 30/09/2010        Y
          L0321   Lloyds TSB Funds Limited
                       001 Lloyds TSB Funds Limited - Absolute Return Bond Fund            22/08/2008 31/07/2010        Y
                       002 Lansdowne UK Strategic Investment Fund Ltd - USD Class R        01/07/2007 31/12/2007       N
                       003 Lansdowne UK Strategic Investment Fund Ltd - EUR Class N        01/07/2007 31/12/2007       N
                       004 Lansdowne UK Strategic Investment Fund Ltd - EUR Class R        01/07/2007 31/12/2007       N
                       005 Lansdowne UK Strategic Investment Fund Ltd - GBP Class N        01/07/2007 31/12/2009       N
                       006 Lansdowne UK Strategic Investment Fund Ltd - GBP Class R        01/07/2007 31/12/2009       N
                                                                                           01/01/2008 31/12/2009
                       007 Lansdowne UK Strategic Investment Fund Ltd - GBP Management class                           N
          L0323   Legg Mason Institutional Funds Plc (Previously Western Asset Funds Plc)_
                       001 Western Asset US$ High Yield Bond Fund - WA USD Dist Class 01/03/2006 29/02/2008            N
                                                                                           01/03/2006 28/02/2011
                       002 Western Asset Global Core Plus Bond Fund - Instl EUR Hedged Dist Class                      N
                       003 Western Asset US$ Core Bond Fund - Instl USD Dist Class         01/03/2006 29/02/2008       N
                                                                                           01/03/2006 28/02/2011
                       004 Western Asset UK£ Inflation Linked Plus Bond Fund - Instl GBP Dist Class                    N
                                                                                           01/03/2007
                       005 Western Asset Euro Core Plus Bond Fund - Financial Intermediary Dist Class 28/02/2011       N
                       006 Western Asset Euro Core Bond Fund - Instl EUR Dist Class        01/03/2007 10/09/2009       N
                       007 Western Asset Euro High Yield Bond Fund- Euro Dist Class        17/12/2008 28/02/2011       N
                       008 Western Asset Euro High Yield Bond Fund-USD Hedged Dist Class   17/12/2008 28/02/2011       N
                                                                                           22/07/2008 28/02/2011
                       009 Western Asset Global Multi Sector Fund-Instl GBP Hedged Dist class                          N
                                                                                           27/03/2008 28/02/2011
                       010 Western Asset Local Markets Bond Fund US$-J USD Unhedged Dist class                         N
                                                                                           01/03/2009 28/02/2011
                       011 Western Asset Global Multi Sector Fund-Financial Intermediary EUR Hedged Dist Share Class   N
                                                                                           01/03/2009 18/12/2009
                       012 Western Asset UK£ Credit Plus Bond Fund - Instl GBP Dist Share Class                        N
          L0325   Luxcellence SICAV
                       001 Luxcellence Senhouse European Focus Fund - Class A Shares 01/10/2007 30/09/2010             N
          L0328   Longview Partners Investments
                       001 Long Absolute Return Fund - Class F                             01/07/2008 31/12/2010       N        LUO239277212
                       002 Long Absolute Return Fund - Class H                             18/09/2008 31/12/2010       N        LUO369879365
                       003 Global Equity Fund - Class H                                    01/01/2009 31/12/2010       N
          L0329   LAE Fund Ltd
                       001 Class A US$ Shares                                              01/02/2008 31/12/2008       N
                       002 Class B US$ Shares                                              01/02/2008 31/12/2008       N
                       003 USD Management Shares                                           01/02/2008 31/12/2009       N
                       004 GBP Management Shares                                           01/01/2009 31/12/2009       N
          L0330   The LS Foodstore Plus Unit Trust                                         01/01/2005 31/03/2010       N
          L0331   Leadmill Road Student Accommodation Unit Trust                           05/12/2006 31/12/2009       N
          L0332   Lennon Studios Student Accommadation Unit Trust                          05/12/2006 31/12/2008       N
          L0333   Laven Funds SPC Ltd
                       001 Global Systematic ST Segregated Portfolio-USD Class             23/04/2008 30/04/2009       N
                       002 Global Systematic ST Segregated Portfolio- EUR Class            23/04/2008 30/04/2009       N
                       003 Global Systematic ST Segregated Portfolio- GBP Class            23/04/2008 30/04/2009       N
                       004 Global Systematic ST Segregated Portfolio Plus-USD Class        23/04/2008 30/04/2009       N
                       005 Global Systematic ST Segregated Portfolio Plus-EUR Class        23/04/2008 30/04/2009       N
                       006 Global Systematic ST Segregated Portfolio Plus-GBP Class        23/04/2008 30/04/2009       N
          L0334   The Longbow New Europe Fund Ltd                                          01/07/2008 30/06/2010       N
          L0335   Lo Funds II (Formerly LODH Horizon)
                       001 Convertible Bond Asia (I Share Class)                           01/10/2008 30/09/2010        Y
          L0336   Lymedale Park Unit Trust                                                 28/02/2006 25/03/2010       N
          L0337   Lion Credit Opportunity Fund Plc                                         01/01/2009 31/12/2010       N
          L0338   Lindsell Train Global Funds Plc
                       001 Japanese Equity Fund - A Class                                  01/01/2009 31/12/2010       N
                       002 Japanese Equity Fund - B Class                                  01/01/2009 31/12/2010       N
                       003 Japanese Equity Fund - B (Dist) Class                           01/01/2009 31/12/2010       N
          L0339   Legg Mason Global Funds Plc
                                                                                           01/03/2009
                       001 Royce Global Smaller Companies Fund - Class A US$ Distributing (A) AAAA 28/02/2011          N




                                                                                 Page 87 of 148                                         Date: 12/20/2011 Time: 4:04 PM
Offis 3                                                               Offshore Funds - Web Update List                                  HMRC Offshore Funds Team




          Ref   Fund Name                                                             Cert From Cert To       Equalisation   SEDOL ISIN Ref
                   002 Royce European Smaller Companies Fund - Class A € Distributing (A) EEEE 28/02/2011
                                                                                        01/03/2009                  N
                                                                                         (A) AAAA
                   003 Capital Management Opportunity Fund - Class A US$ Distributing01/03/2009 28/02/2011          N
                   004 Capital Management Value Fund - Class A US$ Distributing (A) AAAA01/03/2009 28/02/2011       N
                   005 Capital Management Value Fund - Class B US$ Distributing (A) CCCC01/03/2009 28/02/2011       N
                   006 Capital Management Value Fund - Class C US$ Distributing (A) DDDD01/03/2009 28/02/2011       N
                   007 Capital Management Value Fund - Class F US$ Distributing (A) NNNN01/03/2009 28/02/2011       N
                   008 Capital Management Value Fund - Class A GBP Distributing (A) RRRR01/03/2009 28/02/2010       N
                                                                                          BBBB
                   009 Capital Management Value Fund - Galleon Class US$ Distributing01/03/2009 28/02/2010          N
                   010 LMHK China Fund - Class A US$ Distributing (A) AAAA              01/03/2009 28/02/2011       N
                   011 Congruix Asia Pacific Fund - Class A US$ Distributing (A) AAAA 01/03/2009 28/02/2011         N
                   012 Congruix Japan Equity Fund - Class A US$ Distributing (A) AAAA01/03/2009 28/02/2010          N
                   013 Congruix Japan Equity Fund - Class A Euro Distributing (A) EEEE01/03/2009 28/02/2010         N
                   014 Royce Smaller Companies Fund - Class A US$ Distributing (A) AAAA 01/03/2009 28/02/2011       N
                   015 Royce Smaller Companies Fund - Class B US$ Distributing (A) BBBB 01/03/2009 28/02/2011       N
                   016 Royce Smaller Companies Fund - Class C US$ Distributing (A) CCCC 01/03/2009 28/02/2011       N
                   017 Royce Smaller Companies Fund - Class F US$ Distributing (A) NNNN 01/03/2009 28/02/2011       N
                   018 Royce Smaller Companies Fund - Class A GBP Distributing (A) RRRR 01/03/2009 28/02/2011       N
                                                                                        01/03/2009 28/02/2011
                   019 Batterymarch International Large Cap Fund - Class A US$ Distributing (A) AAAA                N
                                                                                        01/03/2009 28/02/2011
                   020 Batterymarch International Large Cap Fund - Class B US$ Distributing (A) BBBB                N
                                                                                        01/03/2009 28/02/2011
                   021 Batterymarch International Large Cap Fund - Class C US$ Distributing (A) CCCC                N
                                                                                          (A) AAAA
                   022 Royce US Small Cap Opportunity Fund - Class A US$ Distributing01/03/2009 28/02/2011          N
                                                                                          (A) BBBB
                   023 Royce US Small Cap Opportunity Fund - Class B US$ Distributing01/03/2009 28/02/2011          N
                                                                                        01/03/2009
                   024 Royce US Small Cap Opportunity Fund - Class C US$ Distributing (A) CCCC 28/02/2011           N
                                                                                        (A) AAAA
                   025 Batterymarch Asia Pacific Equity Fund - Class A US$ Distributing 01/03/2009 28/02/2011       N
                                                                                        (A) BBBB
                   026 Batterymarch Asia Pacific Equity Fund - Class B US$ Distributing 01/03/2009 28/02/2011       N
                                                                                        (A) CCCC
                   027 Batterymarch Asia Pacific Equity Fund - Class C US$ Distributing 01/03/2009 28/02/2011       N
                                                                                        01/03/2009 28/02/2011
                   028 Batterymarch European Equity Fund - Class A Euro Distributing (A) AAAA                       N
                                                                                        01/03/2009 28/02/2011
                   029 Batterymarch European Equity Fund - Class A US$ Distributing (A) DDDD                        N
                                                                                        01/03/2009 28/02/2011
                   030 Batterymarch European Equity Fund - Class B US$ Distributing (A) EEEE                        N
                                                                                        01/03/2009 28/02/2011
                   031 Batterymarch European Equity Fund - Class C US$ Distributing (A) FFFF                        N
                                                                                        01/03/2009
                   032 Batterymarch 130/30 Global Equity Fund - Class A US$ Distributing (A) AAAA 28/02/2010        N
                                                                                        01/03/2009
                   033 Batterymarch 130/30 Global Equity Fund - Premier Class A US$ Dist(A) PPPP 28/02/2010         N
                                                                                        01/03/2009
                   034 Clearbridge US Aggressive Growth Fund - Class A US$ Distributing (A) AAAA 28/02/2011         N
                                                                                        01/03/2009
                   035 Clearbridge US Aggressive Growth Fund - Class B US$ Distributing (A) BBBB 28/02/2011         N
                                                                                        01/03/2009
                   036 Clearbridge US Aggressive Growth Fund - Class C US$ Distributing (A) CCCC 28/02/2011         N
                                                                                        01/03/2009
                   037 Clearbridge US Large Cap Growth Fund - Class A US$ Distributing (A) AAAA 28/02/2011          N
                                                                                        01/03/2009
                   038 Clearbridge US Large Cap Growth Fund - Class B US$ Distributing (A) BBBB 28/02/2011          N
                                                                                        01/03/2009
                   039 Clearbridge US Large Cap Growth Fund - Class C US$ Distributing (A) CCCC 28/02/2011          N
                                                                                        01/03/2009
                   040 Clearbridge US Large Cap Growth Fund - Class A Euro Distributing (A) EEEE 28/02/2011         N
                                                                                        01/03/2009
                   041 Clearbridge US Fundamental Value Fund - Class A US$ Distributing (A) AAAA 28/02/2011         N
                                                                                        01/03/2009
                   042 Clearbridge US Fundamental Value Fund - Class B US$ Distributing (A) BBBB 28/02/2011         N
                                                                                        01/03/2009
                   043 Clearbridge US Fundamental Value Fund - Class C US$ Distributing (A) CCCC28/02/2011          N
                                                                                        01/03/2009
                   044 Clearbridge US Appreciation Value Fund - Class A US$ Distributing (A) AAAA 28/02/2011        N
                                                                                        01/03/2009
                   045 Clearbridge US Appreciation Value Fund - Class B US$ Distributing (A) BBBB 28/02/2011        N
                                                                                        01/03/2009
                   046 Clearbridge US Appreciation Value Fund - Class C US$ Distributing (A) CCCC 28/02/2011        N
                                                                                        01/03/2009
                   047 Clearbridge US Appreciation Value Fund - Class F US$ Distributing (A) NNNN 28/02/2011        N
                                                                                        AAAA
                   048 Capital Management Growth Fund - Class A US$ Distributing (A) 01/03/2009 28/02/2011          N
                                                                                        BBBB
                   049 Capital Management Growth Fund - Class B US$ Distributing (A) 01/03/2009 28/02/2011          N
                                                                                        CCCC
                   050 Capital Management Growth Fund - Class C US$ Distributing (A) 01/03/2009 28/02/2011          N
                   051 GC Global Equity Fund - Class A US$ Distributing (A) AAAA        01/03/2009 28/02/2011       N
                   052 GC Global Equity Fund - Class B US$ Dist (A) BBBB                01/03/2009 28/02/2011       N
                   053 GC Global Equity Fund - Class C US$ Distributing (A) CCCC        01/03/2009 28/02/2011       N
                                                                                        01/03/2009
                   054 Batterymarch Emerging Markets Equity Fund - Class A GBP Dist (A) RRRR 28/02/2011             N
                                                                                        01/03/2009 28/02/2011
                   055 Batterymarch Emerging Markets Equity Fund - Class A US$ Dist (A) AAAA                        N
                                                                                        01/03/2009 28/02/2011
                   056 Batterymarch Emerging Markets Equity Fund - Class F US$ Dist (A) NNNN                        N
                                                                                        01/03/2009 28/02/2011
                   057 Batterymarch Emerging Markets Equity Fund - Class LM US$ Dist (A) LLLL                       N
                                                                                         (S) AAAA
                   058 Brandywine Global Fixed Income Fund - Class A US$ Distributing01/03/2009 28/02/2011          N
                                                                                         (S) BBBB
                   059 Brandywine Global Fixed Income Fund - Class B US$ Distributing01/03/2009 28/02/2011          N
                                                                                         (S) CCCC
                   060 Brandywine Global Fixed Income Fund - Class C US$ Distributing01/03/2009 28/02/2011          N
                                                                                        01/03/2009
                   061 Brandywine Global Fixed Income Fund - Class A GBP Dist (S) (Hedged)RRRH 28/02/2011           N
                                                                                        (M) AAAM
                   062 Western Asset Global Blue Chip Bond - Class A US$ Distributing 01/03/2009 28/02/2011         N
                                                                                        (D) NNNN
                   063 Western Asset Global Blue Chip Bond - Class F US$ Distributing 01/03/2009 28/02/2011         N
                                                                                        01/03/2009 28/02/2011
                   064 Western Asset Global Blue Chip Bond - Premier Class US$ Dist (M) PPPM                        N
                                                                                        01/03/2009 QQQH
                   065 Western Asset Global Blue Chip Bond - Premier Class Euro Dist (M) (Hedged) 28/02/2011        N
                                                                                        01/03/2009 333H
                   066 Western Asset Global Blue Chip Bond - Premier Class GBP Dist (M) (Hedged) 28/02/2011         N
                                                                                        01/03/2009
                   067 Western Asset Asian Opportunities Fund - Class A US$ Distributing (D) AAAA 28/02/2011        N
                                                                                        01/03/2009
                   068 Western Asset Asian Opportunities Fund - Class A US$ Distributing (M) AAAM28/02/2011         N
                                                                                        01/03/2009
                   069 Western Asset Asian Opportunities Fund - Premier Class US$ Dist (D) PPPP 28/02/2011          N
                                                                                        01/03/2009
                   070 Western Asset Asian Opportunities Fund - Class F US$ Distributing (M) SSSS 28/02/2011        N
                                                                                        01/03/2009
                   071 Western Asset Inflation Managment Fund - Class A US$ Distributing (A) AAAA28/02/2011         N
                                                                                        01/03/2009
                   072 Western Asset Inflation Managment Fund - Class B US$ Distributing (A) BBBB28/02/2011         N
                                                                                        01/03/2009
                   073 Western Asset Inflation Managment Fund - Class C US$ Distributing (A) CCCC28/02/2011         N
                                                                                        01/03/2009
                   074 Western Asset US Adjustable Rate Fund - Class B US$ Distributing (D) BBBB 28/02/2011         N
                                                                                        01/03/2009
                   075 Western Asset US Adjustable Rate Fund - Class C US$ Distributing (D) CCCC 28/02/2011         N
                                                                                        01/03/2009
                   076 Western Asset US Short Term Government Fund - Class A US$ Dist (D) AAAA28/02/2011            N
                                                                                        01/03/2009
                   077 Western Asset US Short Term Government Fund - Class B US$ Dist (D) BBBB28/02/2011            N
                                                                                        01/03/2009 28/02/2011
                   078 Western Asset US Short Term Government Fund - Class C US$ Dist (D) CCCC                      N
                                                                                         (D) AAAA
                   079 Western Asset Global High Yield Fund - Class A US$ Distributing 01/03/2009 28/02/2011        N
                                                                                         (M) AAAM
                   080 Western Asset Global High Yield Fund - Class A US$ Distributing 01/03/2009 28/02/2011        N
                                                                                         (D) BBBB
                   081 Western Asset Global High Yield Fund - Class B US$ Distributing 01/03/2009 28/02/2011        N
                                                                                         (D) CCCC
                   082 Western Asset Global High Yield Fund - Class C US$ Distributing01/03/2009 28/02/2011         N
                                                                                        01/03/2009 28/02/2011
                   083 Western Asset Global High Yield Fund - Class A (G) US$ Distributing (D) UUUU                 N
                                                                                        (D) AAAA
                   084 Western Asset Emerging Markets Bond Fund - Class A US$ Dist 01/03/2009 28/02/2011            N
                                                                                        (M) AAAM
                   085 Western Asset Emerging Markets Bond Fund - Class A US$ Dist 01/03/2009 28/02/2011            N
                                                                                        01/03/2009 28/02/2011
                   086 Western Asset Emerging Markets Bond Fund - Class B US$ Dist(D) BBBB                          N




                                                                               Page 88 of 148                                        Date: 12/20/2011 Time: 4:04 PM
Offis 3                                                                  Offshore Funds - Web Update List                                    HMRC Offshore Funds Team




          Ref     Fund Name                                                              Cert From Cert To         Equalisation   SEDOL ISIN Ref
                                                                                           (D) CCCC
                       087 Western Asset Emerging Markets Bond Fund - Class C US$ Dist 01/03/2009 28/02/2011             N
                                                                                           01/03/2009 28/02/2011
                       088 Western Asset Emerging Markets Bond Fund - Class B (G) US$ Dist (D) WWWW                      N
                                                                                            AAAA
                       089 Western Asset US High Yield Fund - Class A US$ Distributing (D)01/03/2009 28/02/2011          N
                                                                                            BBBB
                       090 Western Asset US High Yield Fund - Class B US$ Distributing (D)01/03/2009 28/02/2011          N
                                                                                            CCCC
                       091 Western Asset US High Yield Fund - Class C US$ Distributing (D)01/03/2009 28/02/2011          N
                                                                                           01/03/2009 28/02/2011
                       092 Western Asset US High Yield Fund - LM Class US$ Distributing (M) LLLL                         N
                                                                                             (D) UUUU
                       093 Western Asset US High Yield Fund - Class A (G) US$ Distributing01/03/2009 28/02/2011          N
                                                                                           01/03/2009
                       094 Western Asset Global Multi Strategy Fund - Class A US$ Distributing (D) AAAA28/02/2011        N
                                                                                           01/03/2009 28/02/2011
                       095 Western Asset Global Multi Strategy Fund - Class A US$ Distributing (M) AAAM                  N
                                                                                           01/03/2009
                       096 Western Asset Global Multi Strategy Fund - Class B US$ Distributing (D) BBBB28/02/2011        N
                                                                                           01/03/2009 28/02/2011
                       097 Western Asset Global Multi Strategy Fund - Class C US$ Distributing (D) CCCC                  N
                                                                                           01/03/2009
                       098 Western Asset Global Multi Strategy Fund - Class A Euro Distributing (Hedged)28/02/2011       N
                                                                                           01/03/2009
                       099 Western Asset Global Multi Strategy Fund - Class A GBP Distributing (Hedged)28/02/2011        N
                                                                                           01/03/2009 28/02/2011
                       100 Western Asset Global Multi Strategy Fund - Premier US$ Distributing                           N
                                                                                           01/03/2009 28/02/2011
                       101 Western Asset Global Multi Strategy Fund - Premier US$ Distributing (M) PPPM                  N
                       102 WA Global Multi Strategy Fund - Premier GBP Distributing (M/H) 01/03/2009 28/02/2011          N
                       103 Western Asset Global Multi Strategy Fund - F US$ Distributing 01/03/2009 28/02/2011           N
                                                                                           01/03/2009 28/02/2011
                       104 WA Diversified Strategic Income Bond Fund - Class A US$ Dist (D) AAAA                         N
                                                                                           01/03/2009 28/02/2011
                       105 WA Diversified Strategic Income Bond Fund - Class A US$ Dist (M) AAAM                         N
                                                                                           01/03/2009 28/02/2011
                       106 WA Diversified Strategic Income Bond Fund - Class B US$ Dist (D) BBBB                         N
                                                                                           01/03/2009 28/02/2011
                       107 WA DiversIfied Strategic Income Bond Fund - Class C US$ Dist (D) CCCC                         N
                                                                                           Euro Dist D
                       108 Western Asset Diversified Strategic Income Bond Fund - Class A 01/03/2009 28/02/2010          N
                                                                                           01/03/2009
                       109 Western Asset US Core Plus Bond Fund - Class A US$ Distributing (D) AAAA 28/02/2011           N
                                                                                           01/03/2009
                       110 Western Asset US Core Plus Bond Fund - Class B US$ Distributing (D) BBBB 28/02/2011           N
                                                                                           01/03/2009
                       111 Western Asset US Core Plus Bond Fund - Class C US$ Distributing (D) CCCC 28/02/2011           N
                                                                                           01/03/2009 28/02/2011
                       112 Western Asset US Core Plus Bond Fund - Class A (G) US$ Dist (D) UUUU                          N
                                                                                           01/03/2009 28/02/2011
                       113 Western Asset Euro Core Plus Bond Fund - Class A Euro Distributing (D) AAAA                   N
                                                                                           01/03/2009 28/02/2011
                       114 Western Asset Euro Core Plus Bond Fund - Class A US$ Distributing (D) DDDD                    N
                                                                                           01/03/2009 28/02/2011
                       115 Western Asset Euro Core Plus Bond Fund - Class B US$ Distributing (D) EEEE                    N
                                                                                           01/03/2009
                       116 Western Asset Euro Core Plus Bond Fund - Class C US$ Distributing (D) FFFF28/02/2011          N
                                                                                           01/03/2009 28/02/2011
                       117 Western Asset US Core Bond Fund - Class A US$ Distributing (D) AAAA                           N
                                                                                           01/03/2009 28/02/2010
                       118 Western Asset US Core Bond Fund - Class B US$ Distributing (D) BBBB                           N
                                                                                           01/03/2009 28/02/2011
                       119 Western Asset US Core Bond Fund - Class C US$ Distributing (D) CCCC                           N
                                                                                           01/03/2009
                       120 Western Asset US Money Market Fund - Class A US$ Distributing (D) AAAA 28/02/2011             N
                                                                                           01/03/2009
                       121 Western Asset US Money Market Fund - Class B US$ Distributing (D) BBBB 28/02/2011             N
                                                                                           01/03/2009 28/02/2011
                       122 Western Asset US Money Market Fund - Class US$ Distributing (D) CCCC                          N
                                                                                           01/03/2009 28/02/2011
                       123 Western Asset US Money Market Fund - Class A (G) US$ Distributing (D) UUUU                    N
                       124 Western Asset Brazil Equity - A US$ Distributing (A)            01/10/2010 28/02/2011         N
                       125 Western Asset Global Credit Absolute Return - A US$ Dist (M) 20/05/2010 28/02/2011            N
                       126 Western Asset Global Credit Absolute Return - A GBP Dist (M) H20/05/2010 28/02/2011           N
                                                                                           20/05/2010 28/02/2011
                       127 Western Asset Global Credit Absolute Return - A US$ Dist (M) (PF)                             N
                                                                                           20/05/2010 28/02/2011
                       128 Western Asset Global Credit Absolute Return - Prem US$ Dist (M) PF                            N
                                                                                            H PF
                       129 Western Asset Global Credit Absolute Return - Prem GBP Dist M 20/05/2010 28/02/2011           N
                       130 Esemplia EM Select Equity - A US$ Dst (A)                       02/08/2010 28/02/2011         N
                       131 Brandywine Global Opportunities Fixed Income - A US$ Dist (M) 25/06/2010 28/02/2011           N
                       132 Western Asset Global Core Plus Bond - Premier Euro Dist Q H 03/12/2010 28/02/2011             N
                       133 Western Asset Global Core Plus Bond - A US$ Dist (D)            03/12/2010 28/02/2011         N
                       134 Western Asset UK£ Core Plus Bond - A GBP Dist (D)               19/11/2010 28/02/2011         N
                       135 Western Asset UK£ Long Duration - A GBP Dist (D)                19/11/2010 28/02/2011         N
                       136 Western Asset UK£ Long Duration - LM GBP Dist M                 19/11/2010 28/02/2011         N
                       137 Western Asset Global Credit - A US$ Distributing (D)            19/11/2010 28/02/2011         N
                       138 Western Asset Euro High Yield - A Euro Dist (D)                 03/12/2010 28/02/2011         N
                       140 Western Asset Euro High Yield - LM US$ Dist (Q) (H)             03/12/2010 28/02/2011         N
                       141 Western Asset Euro High Yield - LM Eur Dist (Q)                 03/12/2010 28/02/2011         N
                       142 Western Asset UK£ Inflation-Linked Plus Fund - LM GBP Dist M 19/11/2010 28/02/2011            N
                       143 Western Asset UK£ Inflation-Linked Plus Fund - Prem GBP Dist (D)19/11/2010 28/02/2011         N
                       144 Western Asset UK£ Inflation-Linked Plus Fund - A GBP Dist (D) 19/12/2010 28/02/2011           N
                       145 WA Global Inflation Linked - A US$ Dist (D)                     19/11/2010 28/02/2011         N
                       146 Batterymarch Global Equity - A US$ Dist (A)                     29/12/2010 28/02/2011         N
                       147 WA Global Multi Strategy Fund - Premier GBP Dist QH             01/03/2010 28/02/2011         N
                       148 Brandywine Global Fixed Income A US$Dist (M)                    01/03/2010 28/02/2011         N
                       149 WA US High Yield A US$Dist (M)                                  01/03/2010 28/02/2011         N
                       150 WA US High Yield A GBP Dist (M)H                                01/03/2010 28/02/2011         N
                       151 WA Emerging Markets Bond A GBP Dist D H                         01/03/2010 28/02/2011         N
                       152 CB US Appreciation Prem US$ Dist (A)                            01/03/2010 28/02/2011         N
                       153 WA Asian Opportunities A GBP Dist (M)                           01/03/2010 28/02/2011         N
                       154 Capital Management Opportunity Prem GBP Dist (A)                01/03/2010 28/02/2011         N
                       155 WA Asian Opportunities Prem GBP Dist (M)                        01/03/2010 28/02/2011         N
                       156 Wester Asset Diversified Stategic Income A Euro Distributing M/H01/03/2010 28/02/2011         N
          L0340   London & Capital Investment Funds Plc
                       001 London & Capital Income Growth Fund - (Sterling A Share Class)23/12/2009 30/06/2010            Y
                                                                                           23/12/2009 30/06/2010
                       002 London & Capital Income Conservative Fund - (Sterling A Share Class)                           Y
                       003 London & Capital Income Balanced Fund - (Sterling A Share Class)23/12/2009 30/06/2010          Y
          L0341   The Llanelli Unit Trust                                                  01/07/2009 30/06/2010         N
          L0342   Lloyd George Investment Company Plc                                      22/10/2009 30/09/2010         N
          L0343   Loomis Sayles Funds I
                       001 Loomis Sayles Global Bond - Retail Class LSGLX                  01/10/2007 30/09/2010         N
                       002 Loomis Sayles Global Bond - Institutional Class LSGBX           01/10/2007 30/09/2010         N




                                                                                   Page 89 of 148                                         Date: 12/20/2011 Time: 4:04 PM
Offis 3                                                                 Offshore Funds - Web Update List                                  HMRC Offshore Funds Team




          Ref     Fund Name                                                             Cert From Cert To       Equalisation   SEDOL ISIN Ref
          M0003   M & G Offshore Global Basics Fund                                       13/11/2000 01/09/2010        Y
          M0004   M & G Offshore Global Technology Fund                                   13/11/2000 30/11/2004        Y
          M0005   M & G Offshore Capital Fund                                             13/11/2000 02/07/2007        Y
          M0006   M & G Offshore High Yield Corporate Bond Fund Ltd                       13/11/2000 01/06/2010        Y
          M0008   M & G Offshore UK Growth Fund                                           03/06/2003 01/06/2010        Y
          M0015   M & G Offshore Corporate Bond Fund Ltd                                  13/11/2000 01/07/2010        Y
          M0038   Marksmen Capital Fund Ltd                                               31/12/1998 30/06/2003       N
          M0039   Marksmen UK Fund Ltd                                                    01/01/1991 30/06/2003       N
          M0045   Martin Currie Global Funds
                      001 Greater China Fund                                              01/02/1999 30/04/2010       N
                      002 International Growth Fund                                       01/02/1999 31/03/2006       N
                      003 Japan Fund - Share Class A                                      01/02/1999 31/03/2010       N
                      004 Japan Mid-Cap Fund - Share Class A                              01/02/1999 30/04/2010       N
                      005 Pan-European Alpha Fund                                         01/02/1999 31/03/2010       N
                      006 Pan European Opportunities Fund - Share Class A                 01/02/1999 30/04/2010       N
                      007 UK Growth Fund - Share Class A                                  01/02/1999 30/04/2010       N
                      008 Asia Pacific Fund - Share Class A                               09/03/2007 31/03/2010       N
                      009 Global Resources Fund - Share Class A                           30/12/2005 31/03/2010       N
                      010 Japan Fund - Share Class D                                      01/02/1999 31/03/2010       N
                      011 Asia Pacific Fund - Share Class D                               09/03/2007 31/03/2010       N
                      012 Global Resources Fund - Share Class E                           30/12/2005 31/03/2010       N
                      013 Japan Mid-Cap Fund - Share Class D                              01/02/1999 30/04/2010       N
                      014 Pan European Opportunities Fund - Share Class D                 01/02/1999 30/04/2010       N
                      015 North American Fund - Share Class A                             09/06/2008 31/03/2010       N
                      016 North American Fund - Share Class D                             09/06/2008 31/03/2010       N
                      017 North American Fund - Share Class E                             09/06/2008 31/03/2010       N
          M0054   Matrix Dearne Valley Trust                                              03/03/2000 05/04/2008       N
          M0055   Matrix Corby Trust                                                      02/04/1993 05/04/2008       N
          M0056   Matrix Scunthorpe R1 Trust                                              20/02/1997 05/04/2007       N
          M0057   Matrix Scunthorpe R2 Trust                                              20/02/1997 05/04/2006       N
          M0058   Matrix Scunthorpe R3 Trust                                              04/04/1997 05/04/2006       N
          M0059   Matrix Holmewood Trust                                                  04/04/1997 05/04/2006       N
          M0090   Merrill Lynch Active Sterling Trust SICAV                               04/01/2001 30/01/2004       N
          M0099   Merrill Lynch Property Fund                                             01/02/2002 31/12/2004       N
          M0101   Mid Ocean World Investments Ltd                                         05/12/1997 31/03/2011       N
          M0102   Merrill Lynch Offshore Balance Portfolio Fund                           01/04/1992 31/03/2007        Y
          M0103   Manulife Global Fund
                      001 American Growth Fund - Class A Shares                           01/07/1994 30/06/2010       N        LU0011868840
                      002 Asian Equity Fund - Class A Shares                              01/07/1994 30/06/2010       N        LU0056975062
                      003 China Value Fund - Class A Shares                               01/07/1994 30/06/2010       N        LU0085394640
                      004 China Value Fund - Class AA Share                               01/07/1994 30/06/2010       N        LU0196878994
                      005 Emerging Eastern Europe Fund - Class A Shares                   01/07/1994 30/06/2010       N        LU0085394566
                      006 Emerging Eastern Europe Fund - Class AA Shares                  01/07/1994 30/06/2010       N        LU0196876865
                      007 European Growth Fund - Class A Shares                           01/07/1994 30/06/2010       N        LU0011869731
                      008 Dragon Growth Fund - Class A Shares (Formerly Hong Kong Equity) 01/07/1994 30/06/2010       N        LU0085394210
                      009 International Bond Fund - Class A Shares                        01/07/1994 30/06/2004       N
                      010 International Growth Fund - Class A Shares                      01/07/1994 30/06/2010       N        LU0011868337
                      011 Japanese Growth Fund - Class A Shares                           01/07/1994 30/06/2010       N        LU0011869814
                      012 US Dollar Reserve Fund - Class A Shares                         01/07/1994 30/06/2006       N
                      013 Asian Small Cap Equity Fund - Class AA Shares                   01/07/2006 30/06/2010       N        LU0274383008
                      014 India Equity Fund - Class AA Shares                             01/07/2006 30/06/2010       N        LU0274383263
                      015 Latin America Equity Fund - Class AA Shares                     01/07/2006 30/06/2010       N        LU0274383693
                      016 US Small Cap Equity Fund - Class AA Shares                      01/07/2006 30/06/2010       N        LU0274383776
                      017 Global Property Fund - Class AA Shares                          01/07/2006 30/06/2010       N        LU0278409221
                      018 Global Resourses Fund - Class AA Shares                         01/07/2006 30/06/2010       N        LU0278409577
                      019 Taiwan Equity Fund - Class AA Shares                            01/07/2006 30/06/2010       N        LU0278409734
                      020 US Bond Fund - Class AA Shares                                  01/07/2006 30/06/2010       N        LU0278409817
                                                                                          01/07/2006 30/06/2010
                      021 US Special Opportunities Fund - Class AA Shares (Formerly US High Yield Bond)               N        LU0278410153
                                                                                          01/07/2006 30/06/2010
                      022 US Treasury Inflation Protected Securities Fund - Class AA Shares                           N        LU0278410310
                      023 Asian Equity Fund - Share Class AA                              01/07/2007 30/06/2010       N        LU0314105171
                      024 European Growth Fund - Share Class AA                           01/07/2007 30/06/2010       N        LU0314106062
                      025 Global Contrarian Fund - Share Class AA                         01/07/2007 30/06/2010       N        LU0357320398
                      026 Dragon Growth Fund - Share Class AA (Formerly Hong Kong Equity) 01/07/2007 30/06/2010       N        LU0314109678
                      027 International Growth Fund - Share Class AA                      01/07/2007 30/06/2010       N        LU0314106906
                      028 Japanese Growth Fund - Share Class AA                           01/07/2007 30/06/2010       N        LU0314107540
                      029 Healthcare Fund - Share Class AA                                01/07/2007 30/06/2010       N        LU0357321016
                      030 Russia Equity Fund - Share Class AA                             19/11/2007 30/06/2010       N        LU0314102079
                      031 Turkey Equity Fund - Share Class AA                             19/11/2007 30/06/2010       N        LU0314103473
                      032 American Growth Fund - Share Class AA                           01/07/2008 30/06/2010       N        LU0314104364
                      033 European Growth Fund - Shares Class J                           01/07/2008 30/06/2010       N        LU0388301557
                      034 Greater China Opportunities Fund - Share Class I                01/07/2008 30/06/2010       N        LU0387077281
                      035 Global Property Fund - Share Class J                            01/07/2008 30/06/2010       N        LU0388299710
                      036 Strategic Income Fund - Share Class J                           01/07/2008 30/06/2010       N        LU0386019110
                      037 US Value Fund - Share Class J                                   01/07/2008 30/06/2010       N        LU0386016363
                      038 Asian Opportunities Fund - Share Class I                        01/07/2008 30/06/2010       N
                      039 Global Contarian Fund - Share Class J                           01/07/2008 30/06/2010       N
                                                                                           Yield Bond)
                      040 US Special Opportunites Fund - Share Class J (Formerly US High01/07/2008 30/06/2010         N
                      041 Asia Value Dividend Equity Fund - Share Class AA                24/08/2009 30/06/2010       N
                      042 Asia Total Return Fund - Share Class I                          25/09/2009 30/06/2010       N
                      043 Strategic Income Fund - Share Class AA                          01/07/2009 30/06/2010       N
          M0111   M & G Island Gold Fund                                                  01/01/1984 02/07/2001       N
          M0112   Merrill Lynch Offshore Growth Portfolio Fund                            08/07/1998 31/12/2004       N
          M0113   Merrill Lynch International Bond fund                                   01/01/1984 31/03/2007       N
          M0116   Merrill Lynch Offshore Sterling Trust
                      001 European Fund                                                   10/01/2001 22/07/2005       N




                                                                                 Page 90 of 148                                        Date: 12/20/2011 Time: 4:04 PM
Offis 3                                                                  Offshore Funds - Web Update List                                    HMRC Offshore Funds Team




          Ref     Fund Name                                                             Cert From      Cert To     Equalisation   SEDOL ISIN Ref
                       002 North American Fund                                           10/01/2001     22/07/2005       N
                       003 Reserve Fund                                                  10/01/2004     22/07/2005        Y
                       004 United Kingdom Fund                                           10/01/2001     22/07/2005       N
                       005 Global Fund                                                   10/01/2001     22/07/2005       N
          M0121   Merrill Lynch International Gold & General Fund                        20/05/1993     30/06/2007       N
          M0135   Mexican Investment Company SICAV                                       24/10/1989     23/04/2001       N
          M0150   Monument Growth Fund                                                   01/04/1995     31/12/2010        Y
          M0195   M & G Offshore Global Leaders Fund                                     03/07/1990     01/09/2010        Y
          M0200   M & G Island UK Fund                                                   01/01/1984     22/10/2001       N
          M0210   MPG Unit Trust                                                         07/11/1996     05/04/2002       N
          M0280   Mineral Oils & Resources Shares Funding                                30/08/1984     30/08/2000       N
          M0290   Minster Trust International Umbrella Fund Plc
                       001 American Eagle                                                 01/10/1999    25/04/2003       N
                       002 Asian Panther                                                  01/10/1999    25/04/2003       N
                       003 Japan Warrior                                                  01/10/1999    25/04/2003       N
                       004 European Classique                                             01/10/1999    25/04/2003       N
                       005 UK Jaguar                                                      01/10/1999    25/04/2003       N
          M0309   Manor Park Guaranteed Investment Fund
                       001 Guaranteed UK Accelerated Growth Fund                          01/04/1996    31/03/2007       N
                       002 Guaranteed UK Capital Growth Fund                              01/04/1996    31/03/2011       N
                       003 Guaranteed UK Selected Growth Fund                             01/04/1996    31/03/2011       N
                       004 Guaranteed UK Equity Fund                                      01/04/1996    31/03/2011       N
                       005 Guaranteed UK Security Fund                                    01/04/1996    31/03/2011       N
                       006 Guaranteed Japan Security Fund                                 01/04/1996    31/03/2011       N
                       007 Guaranteed American Security Fund                              01/04/1996    31/03/2011       N
                       008 Guaranteed Hong Kong Security Fund                             01/04/1996    31/03/2011       N
                       009 Guaranteed UK Shield Fund                                      01/04/1996    31/03/2011       N
                       010 Guaranteed Japan Sheild Fund                                   01/04/1996    31/03/2011       N
                       011 Guaranteed American Sheild Fund                                01/04/1996    31/03/2011       N
                       012 Guaranteed Hong Kong Sheild Fund                               01/04/1996    31/03/2011       N
                       013 Guaranteed German Sheild Fund                                  01/04/1996    31/03/2011       N
                       014 Guaranteed Global Managed Fund                                 01/04/1996    31/03/2011       N
                       015 Guaranteed Global Growth Fund                                  01/04/1996    31/03/2011       N
                       016 Fixed Income or Growth Fund                                    01/04/1996    31/03/2008       N
                       017 US Dollar Guaranteed American Security Fund                    01/04/1996    31/03/2011       N
                       018 US Dollar Guaranteed Hong Kong Fund                            01/04/1996    31/03/2011       N
                       019 US Dollar Guaranteed American Equity Fund                      01/04/1996    31/03/2011       N
                       020 US Dollar GAA Guaranteed Select Global Fund                    01/04/1996    31/03/2011       N
                       021 US Dollar Guaranteed Global Managed Fund Series A              01/04/1996    31/03/2007       N
          M0310   Monterey Trust SICAV                                                    01/01/1984    31/12/2001       N
          M0312   Montanaro European Smaller Companies Plc
                       001 European Smaller Companies Fund class A                        08/12/2000    31/12/2010       N
                       002 Absolute Return Fund Class A                                   05/01/2007    31/12/2007       N
                       003 European Equity Income Fund Class A                            05/01/2007    31/12/2010       N
                       004 European Smaller Companies Fund class B                        08/12/2000    31/12/2010       N
                       005 European Smaller Companies Fund class C                        08/12/2000    31/12/2010       N
                       006 Absolute Return Fund Class B                                   05/01/2007    31/12/2007       N
                       007 European Equity Income Fund Class B                            05/01/2007    31/12/2010       N
                       008 European Smaller Companies - Class A Accum                     01/01/2010    31/12/2010       N
          M0328   Montpelier Funds Plc                                                    07/07/2001    30/06/2004       N
          M0356   Murray Universal SICAV                                                  01/04/2001    31/03/2003       N
          M0362   Murray Scots Portfolio Ltd                                              29/01/1998    14/11/2001       N
          M0446   Morgan Guaranty Trust Special Equities Fund                             01/01/1984    31/12/2002       N
          M0447   Morgan Guaranty Trust Fixed Income Securities Fund                      01/01/1984    31/12/2002       N
          M0448   Morgan Guaranty Trust equity Fund                                       01/01/1984    31/12/2002       N
          M0449   Morgan Guaranty Trust Intermediate Fixed Income Securities Fund         01/01/1984    31/12/2002       N
          M0450   Morgan Guaranty Trust Tax Exempt Bond Fund                              01/01/1984    31/12/1998       N
          M0451   Morgan Guaranty Trust International Fund                                01/06/1987    31/12/2002       N
          M0460   MW Japan Fund
                       001 Class A                                                        04/08/1999 31/07/2010          N
                       002 Class B                                                        04/08/1999 31/07/2010          N
          M0462   MW Nippon Fund
                       001 Class A                                                        28/02/2002    31/07/2009       N
                       002 Class B                                                        28/02/2002    31/07/2009       N
                       003 Class C                                                        01/08/2005    31/07/2009       N
          M0463   Merrill Lynch Global Managed Fund                                       25/03/2002    29/04/2004       N
          M0464   Matrix Chatham Maritime Trust                                           06/04/2003    05/04/2008       N
          M0465   Managed International Portfolio Fund
                       001 International Bond Fund                                        01/01/1994 30/11/2006          Y
                       002 International Equity Fund                                      01/01/1994 30/11/2006          Y
          M0466   Mall Unit Trust                                                         09/03/2004 31/12/2009          N
          M0467   M & G Property Fund
                       001 M & G Property Fund - Institutional A Class                    10/03/2004    31/03/2011       N
                       002 M & G Property Fund - Retail Class                             01/04/2009    31/03/2011       N
                       003 M & G Property Fund - Institutional B Class                    01/04/2009    31/03/2011       N
                       004 M & G Property Fund - Institutional Monthly Class              01/04/2009    31/03/2011       N
          M0468   Matrix No. 1 Unit Trust                                                 16/07/2004    31/12/2009       N
          M0469   Merrill Lynch Diversified Retail Estate Plan                            18/08/2004    07/04/2005       N
          M0470   Morgan Stanley Investment Funds (prev Morgan Stanley SICAV)
                       001 Global Bond Fund Class AX                                      01/01/2005    31/12/2009       N
                       002 Global Bond Fund Class IX                                      01/01/2005    31/12/2007       N
                       003 US Bond Fund Class AX                                          01/01/2005    31/12/2009       N
                       004 US Bond Fund Class IX                                          01/01/2005    31/12/2009       N
                       005 European Strategic Bond Fund Class AX                          01/01/2005    31/12/2007       N
                       006 European Strategic Bond Fund Class IX                          01/01/2005    31/12/2007       N




                                                                                    Page 91 of 148                                        Date: 12/20/2011 Time: 4:04 PM
Offis 3                                                              Offshore Funds - Web Update List                                   HMRC Offshore Funds Team




          Ref   Fund Name                                                           Cert From     Cert To     Equalisation   SEDOL ISIN Ref
                   007 Japanese Value Equity Fund Class AX                           01/01/2005    31/12/2009       N
                   008 Japanese Value Equity Fund Class IX                           01/01/2005    31/12/2007       N
                   009 US Value Equity Fund Class AX                                 01/01/2005    31/12/2009       N
                   010 US Value Equity Fund Class IX                                 01/01/2005    31/12/2009       N
                   011 Emerging Market Equity Fund Class AX                          01/01/2005    31/12/2006       N
                   012 Emerging Market Equity Fund Class IX                          01/01/2005    31/12/2006       N
                   013 Emerging Europe, Middle East and Africa Equity Class AX       01/01/2005    31/12/2009       N
                   014 Emerging Europe, Middle East and North Africa Equity Class IX 01/01/2005    31/12/2007       N
                   015 Japanese Equity Growth Fund Class AX                          01/01/2005    31/12/2009       N
                   016 Japanese Equity Growth Fund Class IX                          01/01/2005    31/12/2007       N
                   017 European Property Fund Class AX                               01/01/2005    31/12/2009       N
                   018 European Property Fund Class IX                               01/01/2005    31/12/2009       N
                   019 US Property Fund Class AX                                     01/01/2005    31/12/2009       N
                   020 US Property Fund Class IX                                     01/01/2005    31/12/2007       N
                   021 American Franchise Class AX                                   01/01/2005    31/12/2007       N
                   022 American Franchise Class IX                                   01/01/2005    31/12/2008       N
                   023 European Small Cap Value Class AX                             01/01/2005    31/12/2009       N
                   024 European Small Cap Value Class IX                             01/01/2005    31/12/2008       N
                   025 Asian Equity Fund Class AX                                    01/01/2006    31/12/2008       N
                   026 Asian Equity Fund Class IX                                    01/01/2006    31/12/2007       N
                   027 Asian Property Fund Class AX                                  01/01/2006    31/12/2009       N
                   028 Asian Property Fund Class IX                                  01/01/2006    31/12/2009       N
                   029 European Equity Opportunities Fund Class AX                   01/01/2006    03/04/2009       N
                   030 European Equity Opportunities Fund - Class IX                 01/01/2006    03/04/2009       N
                   031 European Systematic Equity Fund Class AX                      01/01/2006    31/12/2007       N
                   032 European Systematic Equity Fund Class IX                      01/01/2006    31/12/2007       N
                   033 Global Equity Growth Fund Class AX                            01/01/2006    31/12/2009       N
                   034 Global Equity Growth Fund Class IX                            01/01/2006    31/12/2008       N
                   035 Global Property Fund Class AX                                 01/01/2006    31/12/2008       N
                   036 Global Property Fund Class IX                                 01/01/2006    31/12/2009       N
                   037 Global Small Cap Value Fund Class AX                          01/01/2006    31/12/2009       N
                   038 Global Value Equity Fund Class AX                             01/01/2006    31/12/2007       N
                   039 Global Value Equity Fund Class IX                             01/01/2006    31/12/2007       N
                   040 Indian Equity Fund Class AX                                   01/01/2006    31/12/2007       N
                   041 Indian Equity Fund Class IX                                   01/01/2006    31/12/2007       N
                   042 Japanese Equity Advantage Fund Class AX                       01/01/2006    31/12/2007       N
                   043 Japanese Equity Advantage Fund Class IX                       31/05/2006    31/12/2007       N
                   044 Japanese Systematic Equity Fund Class AX                      31/07/2006    31/12/2007       N
                   045 Japanese Systematic Equity Fund Class IX                      31/07/2006    31/12/2007       N
                   046 Latin American Equity Fund Class AX                           01/01/2006    31/12/2007       N
                   047 Latin American Equity Fund Class IX                           01/01/2006    31/12/2007       N
                   048 US Equity Growth Fund Class AX                                01/01/2006    31/12/2009       N          BOV4NY5
                   049 US Equity Growth Fund Class IX                                01/01/2006    31/12/2009       N
                   050 US Small Cap Growth Fund Class AX                             31/05/2006    31/12/2009       N
                   051 US Systematic Equity Fund Class AX                            31/05/2006    31/12/2008       N
                   052 US Systematic Equity Fund Class IX                            31/05/2006    31/12/2008       N
                   053 Emerging Markets Debt Fund Class AX                           01/01/2006    31/12/2009       N
                   054 Emerging Markets Debt Fund Class IX                           01/01/2006    31/12/2007       N
                   055 Euro Bond Fund Class AX                                       01/01/2006    31/12/2007       N
                   056 Euro Bond Fund Class IX                                       01/01/2006    31/12/2009       N
                   057 Euro Liquidity Fund Class AX                                  01/01/2006    31/12/2008       N
                   058 Euro Liquidity Fund Class IX                                  01/01/2006    31/12/2009       N
                   059 US Dollar Liquidity Fund Clas AX                              01/01/2006    31/12/2009       N
                   060 US Dollar Liquidity Fund Class IX                             01/01/2006    31/12/2009       N
                   061 Emerging Markets Domestic Debt Fund Class AX                  28/02/2007    31/12/2009       N
                   062 Emerging Markets Domestic Debt Fund Class IX                  28/02/2007    31/12/2008       N
                   063 Euro Total Return Bond Fund Class AX                          14/03/2007    03/04/2009       N
                   064 Euro Total Return Bond Fund Class IX                          14/03/2007    03/04/2009       N
                   065 FX Alpha Plus RC 200 Euro Class AX                            01/01/2008    31/12/2008       N
                   066 FX Alpha Plus RC 200 Euro Class IX                            01/01/2008    31/12/2008       N
                   067 FX Alpha Plus RC 200 Sterling Class AX                        05/06/2007    31/12/2009       N
                   068 FX Alpha Plus RC 200 Sterling Class IX                        05/06/2007    31/12/2009       N
                   069 FX Alpha Plus RC 200 US Dollar Class AX                       27/02/2007    03/04/2009       N
                   070 FX Alpha Plus RC 200 US Dollar Class IX                       27/02/2007    31/12/2008       N
                   071 FX Alpha Plus RC 400 Class AX (prev RC400 EURO Class AX) 01/01/2008         31/12/2009       N
                   072 FX Alpha Plus RC 400 Euro Class IX                            01/01/2008    31/12/2008       N
                   073 FX Alpha Plus RC 400 Sterling Class AX                        05/06/2007    31/12/2009       N
                   074 FX Alpha Plus RC 400 Sterling Class IX                        05/06/2007    31/12/2009       N
                   075 FX Alpha Plus RC 400 US Dollar Class AX                       27/02/2007    31/12/2009       N
                   076 FX Alpha Plus RC 400 US Dollar Class IX                       27/02/2007    31/12/2007       N
                   077 FX Alpha Plus RC 800 Euro Class AX                            01/01/2008    31/12/2009       N
                   078 FX Alpha Plus RC 800 Euro Class IX                            01/01/2008    31/12/2008       N
                   079 FX Alpha Plus RC 800 Sterling Class IX                        27/02/2007    31/12/2009       N
                   080 FX Alpha Plus RC 800 US Dollar Class AX                       28/02/2007    31/12/2008       N
                   081 FX Alpha Plus RC 800 US Dollar Class IX                       28/02/2007    31/12/2008       N
                   082 Global Systematic Equity Fund Class AX                        01/01/2007    31/12/2008       N
                   083 US Dollar Liquidity Fund Class BX                             01/01/2007    31/12/2009       N
                   084 American Franchise Fund - Class ZX                            11/08/2008    31/12/2008       N
                   085 Commodities Alpha Plus Fund - Class IX                        01/10/2008    31/12/2009       N
                   086 Commodities Alpha Plus Fund - Class ZHX                       05/11/2008    31/12/2009       N
                   087 Emerging Markets Debt Fund - Class NX                         08/09/2008    31/12/2008       N
                   088 Emerging Markets Domestic Debt Fund - Class CX                29/07/2008    31/12/2008       N
                   089 FX Alpha Plus RC 200 US Dollar Fund - Class CX                25/07/2008    03/04/2009       N
                   090 FX Alpha Plus RC 400 US Dollar Class CX                       25/07/2008    31/12/2008       N
                   091 Global Convertible Bond (Euro) Fund - Class ZX                17/10/2008    03/04/2009       N




                                                                              Page 92 of 148                                         Date: 12/20/2011 Time: 4:04 PM
Offis 3                                                                  Offshore Funds - Web Update List                                   HMRC Offshore Funds Team




          Ref     Fund Name                                                             Cert From     Cert To     Equalisation   SEDOL ISIN Ref
                      092 US Equity Fund - Class AX                                      18/04/2008    03/04/2009       N
                      093 US Equity Fund - Class IX                                      18/04/2008    03/04/2009       N
                      094 Emerging Markets Debt Fund - Class CX                          29/07/2008    31/12/2008       N
                      095 Euro Strategic Bond Fund - Class AX                            01/01/2008    31/12/2009       N
                      096 FX Alpha Plus RC 800 Sterling - Class AX                       25/03/2008    31/12/2009       N
                      097 Global Bond Fund - Class CX                                    29/07/2008    31/12/2008       N
                      098 Emerging Markets Debt Fund - Class NX                          01/01/2009    31/12/2009       N
                      099 Euro Corporate Bond Fund - Class AX                            01/01/2009    31/12/2009       N
                      100 Euro Strategic Bond Fund - Class IX                            01/01/2009    31/12/2009       N
                      101 Global Convertible bond Fund - Class ZHX                       01/01/2009    31/12/2009       N
                      102 FX Alpha Plus RC 400 Fund - Class ZHX                          01/01/2009    31/12/2009       N
                      103 FX Alpha Plus RC 400 (Sterling Fund) Fund - Class ZX           01/01/2009    31/12/2009       N
                      104 Global Bond Fund Class IX                                      01/01/2009    31/12/2009       N
                      105 Asian Property Fund Class AX                                   01/01/2009    31/12/2009       N
          M0471   Magna Umbrella Fund Plc
                      001 Magna Global Emerging Markets SubFund (Class B)                19/09/2005    31/12/2009       N         IE00B06FZZ89
                      002 Magna India SubFund (Class B)                                  22/12/2005    31/12/2009       N        IE00B0LWCG47
                      003 Magna Turkey SubFund (Class B)                                 17/11/2005    31/12/2009       N         IE00B06G0239
                      004 Magna Africa Sub Fund (Class B)                                23/03/2007    31/12/2009       N         IE00B15CFB34
          M0472   M&G European Loan Fund
                      001 M&G European Loan Fund - Class A (GBP)                         08/08/2005    31/12/2008       N
                      002 M&G European Loan Fund - Class B (GBP)                         08/08/2005    31/12/2008       N
                      003 M&G European Loan Fund - Class C (GBP)                         08/08/2005    31/12/2008       N
                      004 M&G European Loan Fund - Class C (EUR)                         01/10/2008    31/12/2008       N
                      005 M&G European Loan Fund - Class B (EUR)                         01/12/2008    31/12/2008       N
          M0474   Merrill Lynch International Investment Fund
                      001 Asian Dragon- Class A                                          01/01/2005    31/08/2007       N
                      002 Continental European Flexible Class A                          22/07/2005    31/08/2007       N
                      003 Emerging Europe Class A                                        01/01/2005    31/08/2007       N
                      004 European Value Class A                                         01/01/2005    31/08/2007       N
                      005 Global Equity Core Class A                                     22/07/2005    31/08/2007       N
                      006 Japan Oppurtunities Class A                                    01/01/2005    31/08/2007       N
                      007 Latin American Class A                                         01/01/2005    31/08/2007       N
                      008 Sterling Reserve Class A                                       22/07/2005    31/08/2007       N
                      009 US Basic Value Class A                                         01/01/2005    31/08/2007       N
                      010 US Flexible Equity Class A                                     22/07/2005    31/08/2007       N
                      011 United Kingdom Class A                                         22/07/2005    31/08/2007       N
                      012 US Focused Value Class A                                       01/01/2005    31/08/2007       N
                      013 World Energy Class A                                           01/01/2005    31/08/2007       N
                      014 World Mining Class A                                           01/01/2005    31/08/2007       N
                      015 India Class A                                                  01/01/2006    31/08/2007       N
                      016 Japan Value Class A                                            01/01/2006    31/08/2007       N
                      017 New Energy Class A                                             01/01/2006    31/08/2007       N
                      018 European Focus - Class A                                       22/02/2007    31/08/2007       N
                      019 Reserve Fund - GBP Hedged Class A                              08/06/2007    31/08/2007       N
          M0475   MEPC Milton Park Unit Trust                                            07/07/2005    31/12/2009       N
          M0476   MEPC Hillington Park Unit Trust                                        07/07/2005    31/12/2009       N
          M0477   MEPC Chineham Park Unit Trust                                          07/07/2005    31/12/2009       N
          M0478   MEPC Leavesden Park Unit Trust                                         07/07/2005    31/12/2009       N
          M0479   MEPC Birchwood Park Unit Trust                                         07/07/2005    31/12/2009       N
          M0480   Matterhorn Resources and Energy Fund                                   01/01/2005    31/12/2009       N
          M0482   M & G Offshore UK Select Fund                                          04/07/2005    01/07/2010       N
          M0483   Marathon Vertex Japan Fund                                             05/02/2002    31/12/2002       N
          M0485   Marchington Unit Trust                                                 26/11/2005    31/12/2007       N
          M0486   Montpelier Global Funds Limited
                      001 The Montpelier Fund                                            11/05/2006    31/12/2010       N
          M0487   Martin Currie China A Share Fund Limited                               27/06/2003    21/05/2007       N
          M0488   Martin Currie China A share Fund Ltd (prevSino-American A Share Corp Ltd)
                      001 Martin Currie China A Share Fund Ltd - Class A                 24/06/2004    31/12/2009       N
                      002 Martin Currie China A Share Fund Ltd - Class B                 29/12/2007    31/12/2009       N
                      003 Martin Currie China A Share Fund Ltd - Class S                 25/09/2008    31/12/2009       N
          M0489   Mellon Global Funds Plc
                      001 Mellon Asian Equity Fund - Class C GBP Income US$              01/01/2006    31/12/2007       Y
                      002 Mellon Global Bond Fund - Class C GBP Income US$               01/01/2006    31/12/2007       Y
                      003 Mellon UK Equity Fund - Class C GBP Income US$                 01/01/2006    31/12/2007       Y
                      004 Mellon Brazil Equity Fund - Class C GBP Income US$             31/08/2007    31/12/2007       N
                      005 Mellon Evolution Global Alpha Fund - Class H GBP Acc Eur €     22/09/2007    31/12/2007       N
                      006 Mellon Equity UK Fund - Class I GBP Income Eur                 01/01/2006    31/12/2006       N
                      007 Mellon Sterling Bond Fund - Class C GBP Income GBP             01/01/2007    31/12/2007       N
                      008 Mellon Evolution Global Alpha Fund - Class I GBP Acc EUR €     01/01/2007    31/12/2007       N
          M0490   Morant Wright Japan Income Trust Limited                               09/11/2005    31/12/2009       N
          M0491   Marble Arch Tower Unit Trust                                           16/03/2006    31/12/2009       N
          M0492   M&G Leveraged European Loan Fund
                      001 M&G Leveraged European Loan Fund - Class A                     01/01/2006    31/12/2007       N
                      002 M&G Leveraged European Loan Fund - Class B                     01/01/2006    31/12/2007       N
                      003 M&G Leveraged European Loan Fund - Class A GBP                 01/01/2006    31/12/2007       N
                      004 M&G Leveraged European Loan Fund - Class B GBP                 01/01/2006    31/12/2007       N
                      005 M&G Leveraged European Loan Fund - Class C GBP                 01/01/2006    31/12/2007       N
          M0493   Melchoir Indian Oppurtunities Fund
                      001 Share Class GBP (series D)                                     01/01/2006    31/12/2006       N
          M0494   Montrica Global Opportunities Fund
                      001 Class B1 share Class                                           14/06/2006    31/12/2010       N
                      002 Class B Management share Class                                 14/06/2009    31/12/2009       N
                      003 Class D1 Distributing share Class                              01/01/2009    31/12/2010       N
                      004 Class E1 Distributing share Class                              01/01/2009    31/12/2010       N




                                                                                 Page 93 of 148                                          Date: 12/20/2011 Time: 4:04 PM
Offis 3                                                                   Offshore Funds - Web Update List                                    HMRC Offshore Funds Team




          Ref     Fund Name                                                               Cert From     Cert To     Equalisation   SEDOL ISIN Ref
                      005 Class D Management Distributing share Class                      01/01/2009    31/12/2010       N
                      006 Class E Management Distributing share Class                      01/01/2009    31/12/2010       N
          M0495   MA Street Unit Trust                                                     16/03/2006    30/06/2010       N
          M0496   Monkwood Way Unit Trust                                                  16/03/2006    31/12/2007       N
          M0497   Melchior Selected Trust
                      001 Japan Opportunities Fund - C Class                               06/03/2006    31/12/2008       N
                      002 Japan Opportunities Fund - D Class                               06/03/2006    15/05/2009       N
                      003 Asian Opportunities Fund - C Class                               06/03/2006    15/05/2009       N
                      004 Asian Opportunities Fund - D Class                               06/03/2006    15/05/2009       N
                      005 Japan Advantage Fund - C Class                                   06/03/2006    31/12/2008       N
                      006 Japan Advantage Fund - D Class                                   06/03/2006    31/12/2010       N
                      007 Resources Fund (Formerly Canadian Opportunities) - C class       06/03/2006    31/12/2010       N
                      008 Resources Fund (Formerly Canadian Opportunities) - D Class       06/03/2006    31/12/2010       N
                                                                                             C Class
                      009 Global Balanced Fund (Formerly Sterling Global Balanced Fund) -30/03/2007      31/12/2008       N
                                                                                           30/03/2007
                      010 Global Balanced Fund (Formerly Sterling Global Balanced) - D Class             31/12/2010       N
                      011 Japan Opportunities Fund - A2 Class                              01/01/2007    31/12/2008       N
                      012 Japan Opportunities Fund - B2 Class                              01/01/2007    31/12/2008       N
                      013 Asian Opportunities Fund - A1 Class                              01/01/2007    31/12/2008       N
                      014 Asian Opportunities Fund - A2 Class                              01/01/2007    15/05/2009       N
                      015 Asian Opportunities Fund - B1 Class                              01/01/2007    15/05/2009       N
                      016 Asian Opportunities Fund - B2 Class                              01/01/2007    15/05/2009       N
                      017 Japan Advantage Fund - A1 Class                                  01/01/2007    31/12/2008       N
                      018 Japan Advantage Fund - A2 Class                                  01/01/2007    31/12/2008       N
                      019 Japan Advantage Fund - B1 Class                                  01/01/2007    31/12/2010       N
                      020 Japan Advantage Fund - B2 Class                                  01/01/2007    31/12/2010       N
                                                                                           06/03/2006
                      021 Global Active Fund (Formerly Sterling Global Opportunities) - C Class          31/12/2010       N
                                                                                           06/03/2006
                      022 Global Active Fund (Formerly Sterling Global Opportunities) - D Class          31/12/2010       N
                      023 Asian Global Opportunities Fund - C Class                        30/03/2007    31/12/2009       N
                      024 Asian Global Opportunities Fund - D Class                        30/03/2007    31/12/2008       N
                      025 Asian Global Balanced Fund - C Class                             30/03/2007    31/12/2008       N
                      026 Asian Global Balanced Fund - D Class                             30/03/2007    31/12/2008       N
                      027 European Opportunities Fund - C Class                            30/03/2007    31/12/2008       N
                      028 European Opportunities Fund - D Class                            30/03/2007    31/12/2008       N
                      029 United Kingdom Opportunites Fund - C Class                       30/03/2007    31/12/2010       N
                      030 United Kingdom Opportunites Fund - D Class                       30/03/2007    05/11/2009       N
                      031 Japan Opportunities Fund - A1 Class                              01/01/2008    30/12/2008       N
                      032 Japan Opportunities Fund - B1 Class                              01/01/2008    15/09/2009       N
                      033 Japan Opportunities - B3 Class                                   01/01/2008    31/12/2008       N
                      034 Japan Advantage Fund - B3 Class                                  01/01/2008    31/12/2010       N
                      035 Indian Opportunities Fund - A1 Class                             31/03/2008    31/12/2008       N
                      036 Indian Opportunities Fund - B1 Class                             31/03/2008    31/12/2008       N
                      037 Indian Opportunities Fund - D Class                              31/03/2008    31/12/2009       N
                      038 Pakistan Opportunities Fund - C Class                            18/06/2008    19/06/2009       N
                      039 Pakistan Opportunities Fund - D Class                            18/06/2008    19/06/2009       N
                      040 Indian Opportunities Fund - B2 Class                             01/01/2009    31/12/2009       N
                      041 Global Conservative Fund - D Class                               01/01/2010    31/12/2010       N
                      042 Indian Advantage Fund - D Class                                  01/09/2010    31/12/2010       N
                      043 European Absolute Return Fund - C Class                          01/01/2010    31/12/2010       N
                      044 European Absolute Return Fund - D Class                          01/01/2010    31/12/2010       N
                      045 Resources Fund B4 class                                          01/01/2010    31/12/2010       N
                      046 European Opportunities Fund - D Class                            01/01/2010    31/12/2010       N
                                                                                             C Class
                      047 Global Balanced Fund (Formerly Sterling Global Balanced Fund) -01/01/2010      31/12/2010       N
          M0498   MFS Meridian Funds
                      001 UK Equity Fund - Class A2 GBP                                    01/02/2006    31/01/2011       N
                      002 UK Equity Fund - Class I2 GBP                                    01/02/2006    31/01/2011       N
                      003 US Research Fund - Class A2 GBP                                  01/02/2006    31/01/2011       N
                      004 US Research Fund - Class I2 GBP                                  01/02/2006    31/01/2011       N
                      005 US Value Fund - Class A2 GBP                                     01/02/2006    31/01/2007       N
                      006 US Value Fund - Class I2 GBP                                     01/02/2006    31/01/2011       N
                      007 Emerging Markets Equity Fund - Class I2 GBP                      01/02/2006    31/01/2011       N
                      008 European High Yield Bond Fund - Class A2 GBP                     01/02/2006    31/01/2007       N
                      009 Euro High Yield Bond Fund - Class I2 GBP                         01/02/2006    31/01/2011       N
                      010 US Large Cap Growth Fund - Class A2 GBP                          01/02/2006    31/01/2007       N
                      011 US Large Cap Growth Fund - Class I2 GBP                          01/02/2006    31/01/2011       N
                      012 US MID Cap Growth Fund - Class A2 GBP                            01/02/2006    31/01/2007       N
                      013 US MID Cap Growth Fund - Class I2 GBP                            01/02/2006    31/01/2011       N
                      014 Global Total Return Fund - Class A2 GBP                          01/02/2006    31/01/2011       N
                      015 Global Total Return Fund - Class I2 GBP                          01/02/2006    31/01/2011       N
                      016 US Equity Fund - Class A2 GBP                                    01/02/2006    31/01/2007       N
                      017 US Equity Fund - Class I2 GBP                                    01/02/2006    31/01/2007       N
                      018 Global Equity Fund - Class A2 GBP                                01/02/2006    31/01/2011       N
                      019 Global Equity Fund - Class I2 GBP                                01/02/2006    31/01/2011       N
                      020 European Equity Fund - Class A2 GBP                              01/02/2006    31/01/2011       N
                      021 European Equity Fund - Class I2 GBP                              01/02/2006    31/01/2011       N
                      022 Continental European Equity Fund - Class A2 GBP                  01/02/2006    31/01/2011       N
                      023 Continental European Equity Fund - Class I2 GBP                  01/02/2006    31/01/2011       N
                      024 Asia Pacific Ex-Japan Fund - Class A2 GBP                        01/02/2006    31/01/2011       N
                      025 Asia Pacific Ex-Japan Fund - Class I2 GBP                        01/02/2006    31/01/2011       N
                      026 European Bond Fund - Class A2 GBP                                01/02/2006    31/01/2007       N
                      027 European Bond Fund - Class I2 GBP                                01/02/2006    31/01/2011       N
                      028 Emerging Markets Debt Fund - Class A2 GBP                        01/02/2006    31/01/2011       N
                      029 Emerging Markets Debt Fund - Class I2 GBP                        01/02/2006    31/01/2011       N
                      030 Global Value Fund - Class I2 GBP                                 01/02/2007    31/01/2011       N
                      031 Japan Equity Fund - Class I2 GBP                                 01/02/2007    31/01/2011       N
                      032 European Value Fund - Class A2 GBP                               01/02/2007    31/01/2011       N




                                                                                   Page 94 of 148                                          Date: 12/20/2011 Time: 4:04 PM
Offis 3                                                             Offshore Funds - Web Update List                                 HMRC Offshore Funds Team




          Ref   Fund Name                                                        Cert From     Cert To     Equalisation   SEDOL ISIN Ref
                    033 Emerging Markets Debt Local Currency Fund - Class A2 GBP  01/02/2009    31/01/2011       N
                    034 Global Bond Fund - Class A2 GBP                           22/12/2009    31/01/2011       N
                    035 Global Bond Fund - Class I2 GBP                           22/12/2009    31/01/2011       N
                    036 Global Energy Fund - Class A2 GBP                         01/02/2009    31/01/2011       N
                    037 Global Energy Fund - Class I2 GBP                         01/02/2009    31/01/2011       N
          M0499 Modus Alpha Jersey Property Unit Trust                            16/12/2005    30/06/2009       N
          M0500 Merrill Lynch Global Select Portfolios PLC
                    001 North American Large Cap Growth Portfolio I $S3           01/03/2006    31/05/2009       Y
                    002 North American Large Cap Growth Portfolio I £S3           01/03/2006    31/05/2009       Y
                    003 North American Large Cap Growth Portfolio II $S3          01/03/2006    31/05/2009       Y
                    004 North American Large Cap Growth Portfolio II £S3          01/03/2006    31/05/2009       Y
                    005 North American Large Cap Growth Portfolio III $S3         01/03/2006    31/05/2009       Y
                    006 North American Large Cap Growth Portfolio III £S3         01/03/2006    31/05/2009       Y
                    007 North American Mid Cap Growth Portfolio I $S3             01/03/2006    31/05/2009       Y
                    008 North Amercian Mid Cap Growth Portfolio I £S3             01/03/2006    31/05/2009       Y
                    009 North American Mid Cap Growth Portfolio II $S3            01/03/2006    31/05/2009       Y
                    010 North American Mid Cap Growth Portfolio II £S3            01/03/2006    31/05/2009       Y
                    011 North American Large Cap Value Portfolio I $S3            01/03/2006    31/05/2009       Y
                    012 North American Large Cap Value Portfolio I £S3            01/03/2006    31/05/2009       Y
                    013 North American Large Cap Value Portfolio II $S3           01/03/2006    31/05/2009       Y
                    014 North American Large Cap Value Portfolio II £S3           01/03/2006    31/05/2009       Y
                    015 North American Large Cap Value Portfolio III $S3          01/03/2006    31/05/2009       Y
                    016 North American Large Cap Value Portfolio III £S3          01/03/2006    31/05/2009       Y
                    017 North American Large Cap Value Portfolio V $S3            01/03/2006    29/02/2008       Y
                    018 North American Mid Cap Value Portfolio I $S3              01/03/2006    31/05/2009       Y
                    019 North American Mid Cap Value Portfolio I £S3              01/03/2006    31/05/2009       Y
                    020 North American Mid Cap Value Portfolio II $S3             01/03/2006    31/05/2009       Y
                    021 North American Mid Cap Value Portfolio II £S3             01/03/2006    31/05/2009       Y
                    022 North American Small Cap Value Portfolio II $S3           01/03/2006    31/05/2009       Y
                    023 North American Small Cap Value Portfolio II £S3           01/03/2006    29/02/2008       Y
                    024 North American Large Cap Core Portfolio I $S3             01/03/2006    31/05/2009       Y
                    025 North Amercian Large Cap Core Portfolio I £S3             01/03/2006    31/05/2009       Y
                    026 North American Large Cap Core Portfolio II $S3            01/03/2006    31/05/2009       Y
                    027 North American Large Cap Core Portfolio II £S3            01/03/2006    31/05/2009       Y
                    028 European Large Cap Growth Portfolio I ES3                 01/03/2006    31/05/2009       Y
                    029 European Large Cap Growth Portfolio I £S3                 01/03/2006    31/05/2009       Y
                    030 European Large Cap Growth Portfolio II ES3                01/03/2006    31/05/2009       Y
                    031 European Large Cap Growth Portfolio II £S3                01/03/2006    31/05/2009       Y
                    032 European Large Cap Value Portfolio I ES3                  01/03/2006    31/05/2009       Y
                    033 European Large Cap Value Portfolio I £S3                  01/03/2006    31/05/2009       Y
                    034 European Large Cap Value Portfolio II ES3                 01/03/2006    31/05/2009       Y
                    035 European Large Cap Value Portfolio II £S3                 01/03/2006    31/05/2009       Y
                    036 European Small to Mid Cap Value Portfolio I ES3           01/03/2006    31/05/2009       Y
                    037 European Small to Mid Cap Value Portfolio I £S3           01/03/2006    31/05/2009       Y
                    038 European Large Cap Core Portfolio I ES3                   01/03/2006    31/05/2009       Y
                    039 European Large Cap Core Portfolio I £S3                   01/03/2006    31/05/2009       Y
                    040 European Large Cap Core Portfolio II ES3                  01/03/2006    31/05/2009       Y
                    041 European Large Cap Core Portfolio II £S3                  01/03/2006    31/05/2009       Y
                    042 Asia Ex-Japan Equity Portfolio I £S3                      01/03/2006    31/05/2009       Y
                    043 Asia Ex-Japan Equity Portfolio II £S3                     01/03/2006    31/05/2009       Y
                    044 Japan Equity Portfolio I £S3                              01/03/2006    31/05/2009       Y
                    045 Japan Equity Portfolio I Yen S3                           01/03/2006    31/05/2009       Y
                    046 Japan Equity Portfolio II £S3                             01/03/2006    31/05/2009       Y
                    047 Japan Equity Portfolio II Yen S3                          01/03/2006    31/05/2009       Y
                    048 Europe Ex-UK Equtiy Portfolio I ES3                       01/03/2006    31/05/2009       Y
                    049 Europe Ex-UK Equtiy Portfolio I £S3                       01/03/2006    31/05/2009       Y
                    050 UK Alpha Portfolio I £S3                                  01/03/2006    23/12/2008       Y
                    051 UK Core Portfolio I £S3                                   01/03/2006    31/05/2009       Y
                    052 Emerging Market Debt Portfolio I £S3                      01/03/2006    31/05/2009       Y
                    053 Total Return (USD) Portfolio I $S3                        01/03/2006    31/05/2009       Y
                    054 Total Return (USD) Portfolio I £S3                        01/03/2006    31/05/2009       Y
                    055 Total Return (USD) Portfolio II $S3                       01/03/2006    31/05/2009       Y
                    056 Total Return (USD) Portfolio II £S3                       01/03/2006    31/05/2009       Y
                    057 Total Return (USD) Portfolio III $S3                      01/03/2006    31/05/2009       Y
                    058 Total Return (USD) Portfolio III £S3                      01/03/2006    31/05/2009       Y
                    059 Total Return (Euro) Portfolio I £S3                       01/03/2006    31/05/2009       Y
                    060 Total Return (Euro) Portfolio II ES3                      01/03/2006    31/05/2009       Y
                    061 Total Return (Euro) Portfolio II £S3                      01/03/2006    31/05/2009       Y
                    062 Total Return (GBP) Portfolio I £S3                        01/03/2006    28/02/2009       Y
                    063 Defined Duration (USD) Portfolio I £S3                    01/03/2006    19/12/2008       Y
                    064 European Large Cap Core Portfolio II £A3                  01/03/2007    31/05/2009       Y
                    065 European Large Cap Core Portfolio II €A3                  01/03/2007    31/05/2009       Y
                    066 Asia Ex-Japan Equity Portfolio I £A3                      01/03/2007    31/05/2009       Y
                    067 UK Alpha Portfolio I £A3                                  01/03/2007    23/12/2008       Y
                    068 UK Core Portfolio I £A3                                   01/03/2007    31/05/2009       Y
                    069 Total Return (Euro) Portfolio I €S3                       01/03/2007    31/05/2009       Y
                    070 Emerging Market Equity Portfolio II £A3                   01/03/2007    31/05/2009       Y
                    071 Emerging Market Equity Portfolio II £S3                   01/03/2007    31/05/2009       Y
                    072 Emerging Market Equity Portfolio II $S3                   01/03/2007    29/02/2008       Y
                    073 Global Equity Portfolio I $A3                             01/03/2007    31/05/2009       Y
                    074 Global Equity Portfolio I £A3                             01/03/2007    29/02/2008       Y
                    075 Global Equity Portfolio I $S3                             01/03/2007    31/05/2009       Y
                    076 Global Equity Portfolio I £S3                             01/03/2007    31/05/2009       Y
                    077 Global Real Return Portfolio I $S3                        01/03/2007    31/05/2009       Y
                    078 Global Real Return Portfolio I £S3                        01/03/2007    31/05/2009       Y




                                                                            Page 95 of 148                                        Date: 12/20/2011 Time: 4:04 PM
Offis 3                                                                  Offshore Funds - Web Update List                                        HMRC Offshore Funds Team




          Ref     Fund Name                                                                 Cert From Cert To      Equalisation       SEDOL ISIN Ref
                       079 Global Managed Portfolio I £A3                                    01/03/2007 31/05/2009        Y
                       080 Global Managed Portfolio I $S3                                    01/03/2007 31/05/2009        Y
                       081 Global Managed Portfolio I £S3                                    01/03/2007 31/05/2009        Y
                       082 North American Large Cap Core Portfolio I £A3                     01/03/2008 31/05/2009       N
                       083 European Large Cap Core Portfolio I £A3                           01/03/2008 31/05/2009        Y
                       084 Asia Ex - Japan Equity Portfolio II £A3                           01/03/2008 31/05/2009        Y
                       085 Total Return USD Portfolio II £ A3                                01/03/2008 31/05/2009        Y
                       086 Total Return USD Portfolio III £A3                                01/03/2008 31/05/2009        Y
                       087 Defined Duration Euro Portfolio I £A3                             01/03/2008 28/02/2009        Y
                       088 Global Managed Portfolio I $A3                                    01/03/2008 31/05/2009        Y
                       089 UK Growth Portfolio I £A3                                         01/03/2008 31/05/2009        Y
                       090 UK Growth Portfolio I £S3                                         01/03/2008 31/05/2009        Y
          M0501   Mark Lane Unit Trust                                                       27/04/2006 31/03/2010       N
          M0502   Moorgate Unit Trust                                                        27/04/2006 31/03/2010       N
          M0503   Matrix European Real Estate Investment Trust (MEREIT)                      01/01/2006 25/04/2007       N        B1460W2/ GB00B1460W25
          M0505   Milton Home Trust                                                          07/04/2006 31/07/2007       N
          M0506   MEPC Fund Unit Trust (Formerly Business Space Unit Trust)                  01/01/2005 31/12/2009       N
          M0507   Multi Units France SICAV
                       001 Lyxor ETF FTSE All Share                                          03/04/2007 31/10/2010       N            FR0010438150
                       002 Lyxor ETF FTSE 100                                                03/04/2007 31/10/2010       N            FR0010438127
                       003 Lyxor ETF FTSE 250                                                03/04/2007 31/10/2010       N            FR0010438135
                       004 Lyxor ETF Commodities CRB (Reuters/Jefferies CRB Index) (GBP)     01/09/2006 31/10/2010       N            FR0010455485
                                                                                             13/06/2007 31/10/2010
                       005 Lyxor ETF Commodities CRB NON- ENERGY (Reuters/Jefferies CRB Non-Energy Index) (GBP) N                     FR0010455493
                       006 Lyxor ETF Private Equity (GBP)                                    28/08/2007 05/06/2009        Y           FR0010465625
                       007 Lyxor ETF South Africa (FTSE JSE Top 40) (GBP)                    30/08/2007 31/10/2010       N            FR0010465633
                       008 Lyxor ETF India (S&P CNX Nifty) (GBP)                             30/08/2007 31/10/2010       N            FR0010465609
                       009 Lyxor ETF Japan TOPIX (GBP)                                       28/08/2007 31/10/2010       N            FR0010489450
                       010 Lyxor ETF Brazil (IBOVESPA) (GBP)                                 02/10/2007 31/10/2010       N            FR0010499731
                       011 Lyxor ETF China Enterprise (HSCEI) (GBP)                          02/10/2007 31/10/2010       N            FR0010499749
                       012 Lyxor ETF MSCI AC Asia -Pacific ex Japan (GBP)                    04/10/2007 05/06/2009        Y           FR0010499897
                       013 Lyxor ETF Russia (DJ RUSINDEX TITANS 10) (GBP)                    04/10/2007 05/06/2009        Y           FR0010499913
                       014 Lyxor ETF Dow Jones Industrial Average (GBP)                      01/11/2007 31/10/2010       N
                       015 Lyxor ETF NASDAQ 100 (GBP)                                        01/11/2007 05/06/2009        Y
                       016 Lyxor ETF MSCI USA (GBP)                                          01/11/2007 31/10/2010       N
                       017 Lyxor ETF Hong Kong (HSI) (GBP)                                   01/11/2007 05/06/2009        Y
                       018 Lyxor ETF MSCI Korea (GBP)                                        01/11/2007 05/06/2009        Y
                       019 Lyxor ETF Turkey (DJ Turkey Titans 20) (GBP)                      01/11/2007 05/06/2009        Y
                       020 Lyxor ETF MSCI Emerging Markets (GBP)                             01/11/2007 31/10/2010       N
                       021 Lyxor ETF MSCI EM Latin America (GBP)                             01/11/2007 31/10/2010       N
                       022 Lyxor ETF Kuwait (FTSE Coast Kuwait 40) (GBP)                     01/11/2007 31/10/2010       N
                       023 Lyxor ETF Eastern Europe (CECE Extended EUR) (GBP)                01/11/2007 31/10/2010       N
                       024 Lyxor ETF MSCI World (GBP)                                        01/11/2007 31/10/2010       N
                       025 Lyxor ETF New Energy (GBP)                                        01/11/2007 05/06/2009        Y
                       026 Lyxor ETF World Water (GBP)                                       01/11/2007 31/10/2010       N
                       027 Lyxor ETF FTSE RAFI Eurozone (GBP)                                01/11/2007 05/06/2009        Y
                       028 Lyxor ETF FTSE RAFI Europe (GBP)                                  01/11/2007 05/06/2009        Y
                       029 Lyxor ETF FTSE RAFI US 1000 (GBP)                                 01/11/2007 05/06/2009        Y
                       030 Lyxor ETF FTSE RAFI Japan (GBP)                                   01/11/2007 05/06/2009        Y
                       031 Lyxor ETF MSCI AC Asia ex Japan Consumer Staples (USD)            01/09/2010 31/10/2010       N
                       032 Lyxor ETF MSCI AC Asia ex Japan Financials (USD)                  01/09/2010 31/10/2010       N
                                                                                             0
                       033 Lyxor ETF MSCI AC Asia ex Japan Information Technology (USD) 1/09/2010 31/10/2010             N
                       034 Lyxor ETF MSCI AC Asia ex Japan Infrastructure Capped (USD) 01/09/2010 31/10/2010             N
                       035 Lyxor ETF MSCI AC Asia ex Japan Materials (USD)                   01/09/2010 31/10/2010       N
                       036 Lyxor ETF Euro Stoxx 50 Dividends (EUR)                           09/04/2010 31/10/2010       N
          M0508   Market Harborough Unit Trust                                               01/12/2004 31/12/2008       N
          M0509   Marylebone PCC Ltd
                       001 Rose 2 Fund                                                       13/10/2004 24/10/2007       N
          M0510   Matrix New Europe Fund
                       001 Matrix New Europe Fund - GBP Distributor Class Share              15/12/2006 31/12/2010       N
          M0511   The Montpelier China Fund                                                  11/06/2007 31/12/2009        Y
          M0512   MPC Funds plc
                       001 MPC Global Convertibles Fund-share class A (GBP)                  29/12/2006 31/12/2007       N            LU0280814137
                       002 MPC Global Convertibles Fund-share class B (GBP)                  29/12/2006 31/12/2007       N            LU0280814301
                       003 MPC Strategic Reserves Fund-share class A (GBP)                   29/12/2006 31/12/2007       N            LU0281101112
                       004 MPC Strategic Reserves Fund-share class B (GBP)                   29/12/2006 31/12/2007       N            LU0281101898
          M0513   Merbrook Central Cross Property Unit Trust                                 01/01/2007 31/12/2007       N
          M0514   Majedie Asset Management (International) Investment Fund Co PLC
                       001 Majedie Asset Management Tortoise Fund - A share class            28/05/2007 31/12/2009       N
                       002 Majedie Asset Management Tortoise Fund - B share class            28/05/2007 31/12/2009       N
          M0515   Morgan Stanley Funds Plc
                       001 US Dollar Liquidity Fund Institutional Distributing Share Class   01/08/2006 31/07/2010       N
                       002 US Dollar Liquidity Fund Reserve I Share Class                    01/08/2006 31/07/2007       N
                       003 Euro Liquidity Fund Institutional Distributing Share Class - Eur  01/08/2006 31/07/2010       N
                       004 Euro Liquidity Fund Cash Reserve I Share Class                    01/08/2006 31/07/2007       N
                       005 Sterling Liquidity Fund Institutional Distributing Share Class    01/08/2006 31/07/2010       N
                       006 Sterling Liquidity Fund Cash Reserve I Share Class                01/08/2006 31/07/2007       N
                       007 Sterling Liquidity Fund Cash Reserve II Share Class               01/08/2006 31/07/2007       N
                       008 Euro Enhanced Yield Fund Institutional Distibuting Share Class 02/07/2007 31/07/2008          N
                       009 Sterling Liquidity Fund Advisory Class                            01/08/2009 31/07/2010       N
                       010 Euro Liquidity Fund Advisory Class - Eur                          01/08/2009 31/07/2010       N
                       011 Sterling Liquidity Fund Cash Reserves I                           01/08/2009 31/07/2010       N
                       012 Sterling Liquidity Fund Cash Reserves II                          01/08/2009 31/07/2010       N
                       013 Euro Liquidity Fund Cash Reserves I - Eur                         01/08/2009 31/07/2010       N
                       014 US Dollar Cash Reserves I                                         01/08/2009 31/07/2010       N
                       015 US Dollar Treasury Liquidity Fund - Institutional Class           01/08/2009 31/07/2010       N




                                                                                   Page 96 of 148                                             Date: 12/20/2011 Time: 4:04 PM
Offis 3                                                               Offshore Funds - Web Update List                                    HMRC Offshore Funds Team




          Ref   Fund Name                                                           Cert From     Cert To       Equalisation   SEDOL ISIN Ref
          M0516 Mainfirst SICAV
                     001 Avant-Garde Stock Fund - B Class                            01/01/2007    31/12/2007         N        LU0279295835
                     002 Classic Stock Fund