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Perry Partners Investor Letter Q409

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Annual Review | February 1, 2010



As 2010 begins, we have been reflecting on Perry Capital’s 21 year history. Our goal has

always been to deliver strong returns with low correlation to the equity markets. Our

results have been achieved through a nimble approach to both asset allocation and security

selection. We opportunistically shift our capital to the areas offering the best risk/reward

ratio at any given time. Perry Capital has a strong history of finding mispriced securities

and exploiting market inefficiencies without broadly exposing our capital to the downside

of bear markets, with the notable exception of Q4 2008.



The stress and dislocation of nearly all financial assets continued in the beginning of 2009.

Then, suddenly in early March, all equity markets reversed and headed upward. We

certainly did not anticipate that the markets would recover as vibrantly as they have over

the past nine months. Despite holding a cash position as high as 40% and hedging nearly

dollar-for-dollar all year, the Fund rebounded nicely in 2009 generating a net composite

return of 25.2%. This performance is largely attributable to a successful allocation into the

credit markets. If the markets had been more muted in 2009, in all likelihood our returns

would not have been as strong. Yet, in Q1 2009 when the equity markets were still tumbling

(the S&P was down 24% through March 6), our portfolio held up extremely well (-0.9%).

Had we chosen to invest more heavily in equities than credit, we would have experienced

much higher volatility and a large Q1 drawdown, without any commensurate higher return.



In addition to our asset allocation decision, security selection aided performance in 2009.

Our largest positions were in low priced senior corporate credit in challenged industries

such as auto finance and residential real estate. We invested based on a conviction that the

downside risk relative to upside potential was very favorable, rather than trying to predict a

potential recovery. We believed the most attractive credits were those that traded closest

to liquidation value or a severe downside recession case. This approach limited our

downside risk and, given the dislocation in the markets, provided substantial upside.



The same thought process helped us select some strong equity performers in managed care

and reinsurance. We have been following and investing in managed care companies for

nearly ten years. These equities have discounted a very pessimistic legislative result for

healthcare reform. Any slightly better outcome from Congress will potentially re-rate these

low multiple stocks. Additionally, we made a number of non-U.S. investments including

HeidelbergCement (Europe) and Asciano (Australia), two companies that delevered with

new equity. These capital raises gave us an excellent entry point into formerly highly

leveraged entities at a discounted valuation.

Q4 Review



Credit



Our investments in the auto and auto parts sectors, including Delphi, General Motors,

Chrysler Financial and Federal Mogul, were solidly profitable during the quarter. Chrysler

Financial continues to wind down its loan portfolio and losses remain subdued. We have

long been one of the largest holders of both first and second lien bank debt and expect par

recoveries on both.



We purchased claims in Delphi very late in the bankruptcy process when the contemplated

buyout by Platinum Equity was halted giving the DIP lenders the opportunity to own the

company. The credit bid by DIP lenders presented an excellent opportunity to purchase

what would be the best capitalized auto parts company in the world at extremely depressed

levels. Delphi emerged from bankruptcy on October 6th and is now a privately held

company. Delphi may have an Initial Public Offering (IPO) later this year or during 2011.



Over the past few quarters we built a position in two classes of General Motors unsecured

bonds; GM corporate bonds issued by the parent entity and GM Nova Scotia bonds. All of

the bonds will receive a combination of equity and warrants in New General Motors

(“Newco”). Newco will be a vastly improved company from the GM that filed for Chapter 11

bankruptcy in June 2009 with a dramatically reduced fixed cost structure in North America.

GM shed significant liabilities including over $30 billion in debt, and has refocused its

brand strategy. GM will have significant liquidity and a manageable debt balance. The US

government has indicated they would like to take Newco public via an IPO by Q3 2010. The

auto space continues to improve and the market is starting to anticipate a higher

Seasonally Adjusted Annual Rate (SAAR) of auto sales during 2010-2011. Despite the recent

price appreciation, GM continues to trade at a discount to its peers.



Our investment in CIT was also profitable for the quarter. We started building a position in

the senior unsecured bonds in the summer of 2009 when CIT’s application for government

assistance was denied. The unsecured bonds collapsed to distressed levels, hitting prices

that were below our expected recovery values. The company attempted an out-of-court

exchange but ultimately filed a prepackaged bankruptcy that lasted less than 40 days. Our

bonds converted into a strip of new secured bonds and equity. The bonds and equity have

both traded quite well post emergence – the bonds currently trade at 9% yields to maturity.



US Equities



In equities, our managed care stocks were a strong contributor to Q4 performance. As

concerns around a government-instituted public plan faded away, these stocks continued

to rally. Even today, many of the managed care names are trading below 10x earnings. We

have scaled back our positions slightly to lock in some gains, but managed care continues

to be approximately 5% of our total portfolio.









2

Conversely, we were hurt by a steep decline in Palm’s stock as well as a continued rally in

the broader market, which caused many of our shorts to detract from performance. Palm

was affected by the launch of the Motorola Droid at Verizon, which market observers viewed

as a competitive threat. We used the selloff as an opportunity to add to our position in

advance of carrier launches with Verizon and AT&T. We view Palm as a differentiated

operating system that is a cut above the updated Android, as evidenced by its recently

announced ability to run 3D games and multitask. Additionally, the number and quality of

Palm applications is improving dramatically. The handset industry is in an arms race as the

market transitions from feature phones to smartphones. Our view is that Palm has an

excellent operating system and will continue to gain traction with the carriers. That being

said, our fears around competitive pricing in the smartphone area led us to increase some

of our hedges in this area.



Asia



We continued to run a well hedged portfolio in Asia. The majority of the Q4 gains came

from our newly initiated equity positions in Japan and a few China related equity and

convertible positions. Through the first eleven months of 2009, Japan was one of the worst

performing markets in the world. The well-founded and publicized concerns regarding

Japan’s fiscal deficit led a meaningful market selloff which started in early September and

then accelerated through November. We used this period to buy equities in three areas:

diversified trading companies, industrial names and companies issuing equity to

recapitalize stretched balance sheets. Some of the large Japanese trading companies have

generated most of their earnings from investments in global energy and mining operations

and have limited exposure to the domestic economy. As investors aggressively sold large

cap stocks in Japan, these trading companies reached significant discounts to their global

peers and presented an excellent risk versus reward. We perceived a similar opportunity

with certain industrial names including steel companies that were trading at historically

wide discounts to their regional peers. Finally, the overall pessimism surrounding Japan

created a difficult environment for companies trying to raise new equity to pay down debt.

As a result, we were able to establish positions in newly recapitalized companies at

attractive levels. We are hopeful that Japan will continue to present interesting

opportunities in the near term.



Europe



In Europe we built positions in hybrid securities of European financial companies, primarily

Lloyds and RBS. We believe that given the significant government support and ownership

in the financial companies, the billions of equity capital raised, the strengthening of the

credit markets and the low dollar price of these securities, they offer attractive

risk/rewards. In December Lloyds completed a £9 billion rights offering and a £13.5 billion

exchange offer for its Tier 1 securities. RBS completed a £25.5 billion equity subscription by

Her Majesty’s Treasury. We believe that there is the potential for additional exchanges,

tenders and price appreciation in hybrid securities.









3

We trimmed our position in Nestle after the announcement of a $28 billion sale of its Alcon

stake to Novartis. As the commodity hedges that Nestle put into place in late 2007/early

2008 roll off, the weak gross margins should start to improve dramatically. In addition, the

primary use of the Alcon proceeds will be for a very accretive share buyback. Nestle is a

quality business trading at a cheap valuation.



2010 Outlook—This has been a nice party. We hope the hangover is mild.



We anticipate that in 2010 the financial markets will continue to be greatly impacted by

fiscal policy. We are living in an era of unprecedented debt created by budget deficits,

bubble-era bullish views on asset values and benign monetary policy. Fortunately, the US

government’s effort to stem the 2008 meltdown has removed the threat of a systemic

failure. This intervention will likely embolden more government involvement in future

crises or perceived crises and may ultimately prove to be a costly legacy of 2008. The

alternative, allowing market clearing mechanisms to attempt to take hold, can also result in

dislocations and pain. Yet, for most of the past 25 years, the economy has grown and

recovered despite such disruptions in many industries. The pain threshold in our country is

extremely low, stemming from a prolonged period of relatively benign economic conditions

in place since the 1980’s. The free flow of capital seeking high returns has facilitated a

rolling recovery whenever there has been any economic instability. This Darwinian

metamorphosis — overleveraged entities are either restructured into leaner, better

enterprises or sometimes liquidated; companies that no longer offer long-term economic

return on capital are doomed, while others that have potentially high returns are given

more funds — has been our economy’s way of cleansing itself. As an opportunistic

investor, Perry Capital has been part of this process, dynamically moving capital into

stressed assets and industries while also facilitating the liquidation of some companies in

an orderly fashion. This role that we (and other hedge funds) play is to provide needed

capital to companies and industries rather than wanted capital.



There is still uncertainty whether the stimulus has really taken hold and created lasting

demand for goods and services. To date, the Federal Reserve and the Government are

hesitant to implement an “exit strategy,” implying that the economy is still too weak to truly

stand on its own. With the unemployment rate still hovering around 10%, banks are

hesitant to lend, and with idle capacity widely available, the Fed has ample clearance to

hold off raising short-term interest rates. The markets have benefitted from a combination

of stimulative fiscal policy, easy monetary policy, and strong momentum.



So, what are the potential headwinds for continued strong markets? That little, menacing

four letter word must now be invoked — debt. The obligation to pay off debt stands

squarely in the path of a strong recovery. In some instances, debt may not be paid off, but

instead, will be extended, exchanged for new debt or converted into ownership of the

underlying entity. In any of these outcomes, looming maturity requires capital, and in this









4

cycle, large amounts of capital. There is excessive debt in almost all sectors of the

economy. For illustration, we will examine:



1. Corporate debt

2. Commercial real estate debt

3. Sovereign debt



This is by no means the complete list of sectors with excessive debt. Other categories

include State and Local government debt, residential mortgage debt and consumer debt.



1. Corporate Debt. In the corporate market, the US witnessed a record $430 billion of

leveraged buyouts (LBOs) in 2007. Beyond noting the staggering volume trajectory, the

valuations of these transactions, averaged 9.7x earnings before interest, taxes,

depreciation and amortization (EBITDA) compared to valuations of 6.0x – 7.0x prior to the

bubble period (see chart below). During the bubble, these companies were generating

“peak” earnings or EBITDA. Leverage multiples of 6.0x (peak) EBITDA were common and in

many deals, even higher amounts of debt were used.



10.0x

Acquisition EBITDA Multiples



9.0x



8.0x



7.0x

x Tra iling E BI TDA









6.0x



5.0x



4.0x



3.0x



2.0x



1.0x



-

01

99









05









07





08

00









06

04









09

02





03

20

19









20









20

20









20





20





20









20









20





20









1st Lien Sub Debt Equity/Pref.





Source: Standard & Poor’s, LCD and Perry Capital estimates.





Since that time, very few, if any, of these LBOs have achieved the projected earnings.

Owners now find themselves trying to reduce crushing debt loads while hoping to salvage

some equity value.



As equity markets recovered in late 2009, a number of private equity-owned or otherwise

heavily-indebted companies attempted to raise equity in public markets. We anticipate this

trend will continue well into 2010 and beyond. These instances will provide competition for

equity dollars that will likely become more pronounced if markets stay robust. The maturity

profile of leveraged loans originated in the bubble years (see chart below) is a good

guideline for the quantity of debt that will seek to be recapitalized. As a wall of maturities

looms in 2013 and 2014, many companies will simply run out of time.









5

US Leverage Loan (1st lien) Maturity Profile

2006 - 2008 Vintages

$250





$200





$150



$ billions

$100





$50





$0

2010 2011 2012 2013 2014 2015





Source: Standard & Poor’s, LCD and Perry Capital estimates.





2. Commercial Real Estate (CRE) Debt. The same credit bubble inflated the commercial real

estate sector, with an unprecedented rise in the availability of debt from 2005 through

2007. During those three years, commercial and multifamily residential mortgages

outstanding in the United States increased from $2.3 trillion to over $3.3 trillion,

representing a 13% annual growth rate (see chart below). The securitization market led the

way by growing 25% per annum, doubling in size from $400 billion to just under $800

billion during those peak years.



Level of Commercial and Multifamily Mortgages Outstanding in the U.S.

(F ederal Reserve Flow of F unds)



$4,000



$3,500



$3,000



$2,500

US $ Bn









$2,000



$1,500



$1,000



$500



$0

1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008



Total Commercial and Multifamily Mortgages Total from Asset Backed Securities







After a mild correction early in the decade, the CRE market grew accustomed to ever-rising

valuations. In early 2001, capitalization rates on the four major property types (apartments,

office, industrial and retail) averaged approximately 9.3%.1 At the peak in June 2007, the

average cap rate had fallen to a mere 6.4%. This decrease came in spite of the fact that

interest rates in the US Treasury Market were essentially flat. The lower cap rates resulted

1

The “cap rate” is the inverse of the cashflow multiple on the property, i.e. the higher the cap rate,

the lower the price paid.









6

in a 90% increase in the average value of CRE transactions, according to the Moodys/REAL

Commercial Property Index (CPPI).



Many participants had come to believe that lower-than-historical spreads had become a

secular change, resulting from all of the institutional capital available to invest in real

property. Others had justified the compressed yields on the belief that cash flows would

see strong growth into the next decade due to supply constraints. Both of these theories

proved incorrect, and the assumptions used to underwrite commercial mortgages, similar

to the story in LBOs, turned out to be totally unrealistic.



According to the CPPI Index through November 2009, property values have already declined

43% on average and cap rates have risen back to approximately 8%. In addition, under the

rare circumstance that a new mortgage is available, loan-to-value levels are in the 50-70%

range versus 80%+ at the peak. With these changes, a new mortgage today would likely

provide only half of the proceeds necessary to repay a bubble period loan.



Given these conditions, a large percentage of commercial mortgage debt is likely to have

trouble paying off in the normal course at maturity. In fact, during 2009, only 40% of

maturing CMBS loans originated after 2002 paid off on their scheduled maturity dates.

Deutsche Bank estimates that $900 billion of commercial mortgages will mature over the

next three years, with the vast majority of this coming from commercial banks and savings

institutions (see chart below).



Deutsche Bank - Estimate of Commercial Mortgage Maturities (2009-2018)









As this debt matures, banks and CMBS trusts will have to decide whether to foreclose,

restructure, or perhaps roll the maturity and hope for a rebound. The first two outcomes

require more capital, either through a new injection or by converting debt into equity

(explicitly or implicitly). The third option, rolling debt, does not solve an over-leveraged

situation, but instead will delay the likely need for fresh capital.



3. Sovereign Debt. Sovereign debt outstanding has more than doubled as a percent of GDP

over the last 30 years in the US, UK, Eurozone and Japan. In addition, the financial crisis









7

exacerbated the need to issue sovereign debt to fund either bailouts or fiscal stimulus.

Together, the US, UK, Japan and Eurozone countries now have an aggregate of $25.9 trillion

of sovereign debt outstanding, including T-Bills.2

Government Debt as a Percentage of GDP



1980 2007 2010E

200.0%

180.0%

160.0%

140.0%

120.0%

100.0%

80.0%

60.0%

40.0%

20.0%

0.0%

Austria Belgium Finland France Germany Greece Ireland Italy Netherlands Portugal Spain Eurozone United United States Japan

Kingdom



Source: European Commission Autumn Economic Forecast 2009, OMB and OECD.





With the exception of the UK, the countries listed above have overly relied on short and

medium-term funding. When taking the debt burden in the aggregate, almost 62%, or just

under $16 trillion of principal, comes due through the end of 2014 (see chart below).

Governments will be competing for investor dollars during the same period that LBO and

CRE debt will need to be refinanced.

Cumulative Maturity Distribution of Sovereign Debt

Eurozone United States United Kingdom Japan



100%

90%

80%

70%

60%

50%

40%

30%

20%

10%

0%

0

0









0









0

5









7



8

0









6

4









9

2

1









5









5

3

01









01









01









04

04

02



02

01









01



01



01









01









01



01









03



03

2

<2



<2



<2



<2



<2









Source: Bloomberg as of January 11, 2010.





Unlike the LBO and CRE debt, sovereign nations need to pay their debt off at the scheduled

maturity or face more dire consequences. Governments need to grow GDP aggressively, cut

outlays, or use monetary policy measures to inflate out of the problem. The preferred

choice would always be to try to create enough GDP growth; however, this would require

years of patience. Goldman Sachs recently estimated that Eurozone countries could reduce

debt/GDP levels back to 2008 levels (that is only a year ago!) in 15 years and to the

Maastricht Treaty requirement of 60% of GDP by 2032 under a normalized growth and

2

Source: Bloomberg as of January 11, 2010. Includes directly issued central government debt.









8

interest rate environment. This would require governments to bring their primary fiscal

balance from a 2010 expected deficit of 3.7% of GDP to the long-run average of a 1.3%

surplus.3 Achieving this level of deficit reduction through increased taxes and lower

spending seems almost impossible without hampering GDP growth. In addition, such

policy cuts may not be politically feasible.



Alternatively, governments could inflate out of the debt problem through easy monetary

policy or by devaluing currency. However, the weaker sovereign economies in the Eurozone

do not have the luxury of using monetary policy as a tool to stimulate economic activity.

Although higher inflation may ultimately cause higher interest rates on government bonds,

increased inflation can still reduce the burden of maturing debt. As an example, Barclays

Capital estimates that Eurozone debt/GDP will hit 105% in 2015 under a normalized growth

environment, excluding any adjustment to current fiscal deficits. If inflation rose to 4%

(versus ECB policy rate of 2%), then Eurozone debt/GDP will be 82% in 2015 – a 23%

improvement. However, inflation alone would not allow the Eurozone countries to reach the

required level of 60% debt/GDP, which implies fiscal austerity will also be needed.4



Trouble Ahead, Trouble Behind



Emerging from the darkest days of 2008, the economy must now recover with massive debt

in virtually all sectors. Deleveraging is a counter-cyclical activity i.e., paying down debt

often comes at the expense of using capital for a higher GDP accretive activity. The bubble

era debt will be a problem for at least the next four years and possibly much longer. If the

equity markets continue to advance, more of this debt will be brought forward to be

refinanced or recapitalized.



If we are in the early stages of higher inflation, then everything might “feel” good before the

costs of such a policy would become apparent. By “feeling good”, companies suddenly find

they might have some pricing power, economic activity would increase, and interest rates

might be artificially low - especially short rates. Additionally, borrowing might ultimately

open up and debt would once again be available. But longer term, inflation would drive

interest rates higher and shift value away from fiscally responsible savers to consumers.



Currently, while monetary policy has been accommodative, banks are not yet lending due to

persistently high levels of non-performing debt. Additionally, capacity utilization is low

across the economy. Until banks are in a position to lend, the threat of inflation is likely to

remain just a threat. We are watching these variables closely. While we don’t invest based



3

Source: European Weekly Analyst. “Thoughts on fiscal exit strategies: It’s all about generating

growth.” Goldman Sachs Global Economics, Commodities and Strategies Research. Issue no. 09/25.

July 2, 2009. Normalized nominal GDP growth rate of 4% is assumed, as well as 4.2% nominal

interest rates. 2010 estimated primary balance estimate per European Commission Autumn Economic

Forecast 2009.

4

Global Economics Weekly. Barclays Capital. September 11, 2009. Normalized environment

assumes GDP growth per IMF projections, 2% inflation and 2% real interest rates.









9

on a macro view, the inflation/deflation dilemma is so fundamental that it requires constant

debate and monitoring and will have implications on our asset allocation, security

selection, and hedging strategies.



Our philosophy is that there are two key components to money management: financial

analysis, which many people do well, and good judgment, which is harder to come by. We

believe that our 21 year track record illustrates a unique combination of both skills, and we

are optimistic that we will continue generating strong long-term results for our investors.



Team Update



We are delighted to announce that, as of January 1, 2010, we have appointed four new

Managing Partners and two new Managing Directors. We remain enthusiastic about the

high caliber of our team and our ability to continue generating positive risk adjusted

returns for our investors.



Legal Update



We joined a small group of investment funds in filing a lawsuit against Porsche Automobil

Holding SE (“Porsche SE”) and two of Porsche’s former executives, Wendelin Wiedeking and

Holger Haerter, seeking to recover losses suffered as Porsche SE attempted a takeover of

Volkswagen AG in 2008. Bartlit Beck, a law firm with extraordinary success in complex

litigation, is representing the plaintiffs.



Operational Update



In order to assess your eligibility to participate in profits and losses from “new issues”

(generally defined as initial public offerings in the US), please let us know if your eligibility

has changed since your last certification to us. If we do not hear from you, we will assume

that your status has not changed. As always, your thoughts and comments are welcome.

Please feel free to contact Jamie Parrot at (212) 583-4088/ or Harlan Saroken at (212) 583-

4059/ hsaroken@perrycap.com to further discuss any of these developments.





Past performance is not a guarantee of future results. There can be no assurance that these or comparable returns will be achieved by

Perry Partners’ investments, either individually or in the aggregate. All returns shown above reflect the reinvestment of dividends and

interest and the deduction of all fees and expenses. Although we believe that the performance goals set out in this letter are realistic, it is

possible that they will not be achieved and that you could even lose a substantial portion of your investment. The information contained

in this letter represents neither an offer to sell nor a solicitation of an offer to buy any securities. Securities in this fund will only be

offered through a current offering memorandum and appropriate subscription documents. Copies of the offering memorandum may be

obtained from Jamie Parrot (jparrot@perrycap.com) or Harlan Saroken (hsaroken@perrycap.com) in our New York office and will be made

available upon request. Offers will not be made in any jurisdiction in which the making of an offer or the acceptance thereof would not be

in compliance with the laws of such jurisdiction. Investors should read the Confidential Private Offering Memorandum carefully,

especially the “Risk Factors” section, before making a decision to invest in Perry Partners. Additional information is available through our

password protected website (www.perrycap.com)









10

December 31, 2009



Final Exposure Report





Non-Side Pocket Total Fund S&P 500 Barclays HY

Composite Composite (Total Return) Credit Index





MTD Performance 3.08% 2.81% 1.93% 3.28%

QTD Performance 6.60% 6.07% 6.04% 6.20%

YTD Performance 27.30% 25.20% 26.46% 58.21%





Performance Attribution by Strategy MTD QTD YTD

Equities North America 0.37% 0.59% 2.50%

Latin America / Other 0.00% 0.00% -0.10%

Europe 0.25% 0.43% 1.11%

Asia 0.07% 0.16% 0.54%

0.69% 1.18% 4.05%



Arbitrage North America 0.05% 0.12% 0.38%

Latin America / Other 0.00% 0.00% 0.00%

Europe -0.01% 0.00% 0.07%

Asia 0.00% 0.00% 0.00%

0.04% 0.12% 0.45%



Corporate Credit North America 1.37% 2.70% 16.53%

Latin America / Other 0.00% 0.01% 0.07%

Europe 0.06% 0.11% 0.41%

Asia 0.23% 0.32% 1.78%

1.66% 3.14% 18.79%



Structured Credit North America 0.15% 0.72% 3.72%

Latin America / Other 0.00% 0.00% 0.00%

Europe 0.00% 0.00% 0.00%

Asia 0.00% 0.00% 0.00%

0.15% 0.72% 3.72%



Credit Derivatives North America 0.02% 0.03% 0.19%

Latin America / Other -0.02% -0.03% -0.20%

Europe 0.21% 0.99% -2.65%

Asia -0.04% -0.02% -0.50%

0.17% 0.97% -3.16%



Private/Real Estate North America -0.08% -0.02% 1.06%

Latin America / Other 0.06% 0.06% -0.02%

Europe -0.25% -0.23% -0.01%

Asia 0.01% 0.07% 0.51%

-0.26% -0.12% 1.54%



Legacy Sidepocket 0.00% 0.01% 0.21%



Global Macro / Overlay Hedges 0.36% 0.05% -0.40%



Total Performance Attribution 2.81% 6.07% 25.20%

Performance attribution relates to the total fund composite return

December 31, 2009



Final Exposure Report





Number of

Portfolio Exposure by Strategy (as a % of Capital) Long Short

Strategies*



Equities North America 21.70% -10.74% 18

Latin America / Other 0.00% 0.00% 0

Europe 4.74% -3.52% 3

Asia 8.97% -3.50% 12

35.41% -17.76% 33



Arbitrage North America 1.37% -0.47% 5

Latin America / Other 0.00% 0.00% 0

Europe 1.49% 0.00% 1

Asia 0.00% 0.00% 0

2.86% -0.47% 6



Corporate Credit North America 29.93% -0.45% 14

Latin America / Other 0.11% 0.00% 0

Europe 7.04% -0.01% 4

Asia 2.97% 0.00% 4

40.05% -0.46% 22



Structured Credit North America 11.38% -7.35% 5

Latin America / Other 0.00% 0.00% 0

Europe 0.00% 0.00% 0

Asia 0.00% 0.00% 0

11.38% -7.35% 5



Credit Derivatives North America 0.00% -0.34% 2

Latin America / Other 0.00% -0.33% 0

Europe 0.00% -48.79% 2

Asia 1.38% -6.83% 3

1.38% ** -56.29% ** 7



Private/Real Estate North America 4.94% 0.00% 12

Latin America / Other 0.59% 0.00% 1

Europe 3.02% 0.00% 5

Asia 0.50% 0.00% 2

9.05% 0.00% 20



Legacy Sidepocket 3.79% -0.18%



Global Macro / Overlay Hedges*** 0.96% -25.30% 4



Total Portfolio Exposure 104.88% -107.81% 97



Fund Capital (in millions) $4,459

Firmwide Capital (in millions) $6,513

Top 5 Long Positions (as a % of Capital) 24.69%

Top 5 Short Positions (as a % of Capital) -50.36%





Perry Partners International, Inc. Unaudited Non-Sidepocket FAS 157 Hierarchy (Quarterly as of 12/31/09)



Level 1 Level 2 Level 3

Total Assets 40.90% 40.39% 18.71%

Total Liabilities 73.61% 25.63% 0.76%





For purposes of this report, long equity options are valued off of premium, short equity options at delta adjusted notional value and option combinations, where the exposure is

limited to the difference in strike prices, are adjusted to reflect the net delta exposure.

* The strategy count includes only those strategies that are at least 15 basis points of the portfolio.

** Please note this is a non risk-adjusted notionalized number which costs the fund approximately $30 million annually to maintain. In addition, this report does not reflect the market value of

those positions in which the firm is both the buyer and seller of protection on the same reference obligation even if such positions are held at different counterparties.

*** This strategy includes a notionalized 20% short Japanese government bond position. It also includes net option premiums at risk on currency hedges for the following currencies: Swiss

Franc, Japanese Yen, and Korean Won. The net delta adjusted short currency position represents a notional 4% of capital.


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