Petition of Respondent For Approval

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PUBLIC VERSION UNITED STATES OF AMERICA BEFORE FEDERAL TRADE COMMISSION In the Matter of ) ) Thermo Electron Corporation, ) Docket FileNo. No. 061 C-4170 0187 ) a corporation. ) ) __________________) ’[Q)[l[h Pursuant P [h [h [h [h ) [h [h [h [h [h Commission [h to Section 2.41(f) of the Federal Trade ("Commission") Rules of Practice and Procedure, 16 C.F.R. § )[h (2006), and Paragraph II.A. of the Decision and Order contained in the Agreement Containing Consent. Orders ("Decision and Order"), which following the public comment period has been finally approved by the Commission, Respondent petitions the Commission to Thermo Electron Corporation ("Thermo") hereby approve the divestiture of the CVE Business (as defined in the Decision and Order) to Riverlake Equity Partners, L.P. ("Riverlake") and, in part owing to the acquisition of certain indirect ownership interests, to MVC Capital, Inc. ("MVC"). A Share Purchase Agreement dated January 25, 2007 ("SPA"), has been entered into between Thermo Fisher Scientific Inc. ("Thermo"), Erie U.K. Limited and Robbins Scientific Corporation,’ both of which are wholly owned Erie U.K. Limited is the legal and beneficial Scientific Corporatim is the in legal and beneficial as in defined the Decision right, title and Order interest Thermo’s and Genevac. " owner of issued share capital of Genevac Limited, and of ins entities all owner of the issued share In the Decision capital Genevac Inc. is Both are of and Order, the CVE Business defined as PUBLIC VERSION subsidiaries of Thermo, and Riverlake. The executed SPA and all schedules, attachments and related agreements are attached hereto as Confidential Exhibit 1. MVC will acquire certain indirect debt and equity interests it will provide in connection with the acquisition B to Act, as § 18. in the CVE Business in exchange for the financing of the CVE Business. On September Orders that included 21, 2006, Thermo executed an Agreement Containing Consent the Decision and Order and an Order to Hold Separate and Maintain Assets (collectively, the "Consent Agreement") settle the Commission’s charges that the proposed acquisition by Thermo of Fisher Scientific International, Inc. would violate Section 5 of the Federal Trade Commission amended, 15 U.S.C. § 45, and Section 7 of the Clayton Act, as amended, 15 U.S.C. On October 17, 2006, the Commission accepted the Consent Agreement for public comment, and following 2006. the public comment period, the Consent Agreement became final on December 11, On November Fisher 9, 2006, Thermo consummated its acquisition of Fisher. is now a wholly owned subsidiary of Thermo, and Thermo’s new corporate name is Thermo Fisher Scientific Inc. Because this petition and its attachments contain confidential and competitively sensitive business information relating to the divestiture of the CVE and cause Business � the the disclosure of which may prejudice Thermo, Riverlake and MVC harm to ongoing competitiveness of the CVE Business, and impair Thermo’s ability to comply with its obligations under the Consent Agreement � Thermo has redacted such confidential information from the public version of this petition and its attachments. Pursuant to Sections 2.41(0(4) and 4.9(c) of the Commission’s Rules of Practice and 2 PUBLIC VERSION Procedure, 16 C.F.R. § .4 and its & 4.9(c) (2006), Thermo requests that the confidential version of this petition attachments and the information contained herein be accorded confidential treatment. The confidential version of this petition should be accorded such confidential treatment under 5 U.S.C. § 552 and Section 4. 10(a)(2) of the miss confidential 7(A), Rules of Practice and Procedure, 16 C.F.R. § 4.10(a)(2) (2006). The version of this petition is also exempt from disclosure under Exemptions 4, 7(B), and 7(C) of the Freedom of Information Act, 5 U.S.C. § 552(b)(4), 552(b)(7)(A), 552(b)(7)(B), & as 552(b)(7)(C), and the -Scot Improvements Act of 1976, Thermo amended, 15 U.S.C. § l later will Antitrust desires to complete the proposed divestiture of the CVE Business as soon as possible, following Commission approval of the proposed divestiture buyer. Thermo and Riverlake intend to close the divestiture no than 10 business days after Commission and EU approval. Prompt consummation further the purposes of the Decision and Order and is in the interests of the public, Riverlake, MVC and Thermo, because it will allow Riverlake to move forward with its business plans for the competitive operation of the CVE Business. Thermo accordingly requests that the Commission promptly commence Rules the period of public comment and pursuant to Section 2.41(f)(2) of the Commission’s of Practice Procedure, 16 C.F.R. § 2.41(f)(2) (2006), limit the public comment period to the customary 30-day period, and grant this petition by approving the divestiture of the CVE Business to Riverlake pursuant to the above the close of referenced SPA and, if deemed a buyer, to MVC as soon as practicable after the public comment period. 3 PUBLIC VERSION I. The Share Purchase Agreement Is Final and Consistent with the Decision and Order’s Terms .[h of the Decision and Order requires Paragraph Thermo to divest the CVE Business within 150 days of the date on which Thermo ’s acquisition of Fisher is consummated (i.e., November 9, 2006). Pursuant to this requirement, Thermo has diligently sought a buyer that would be acceptable to the Commission, through an extensive auction process. During that process, Thermo contacted ________________________________________________ All such parties were given an opportunity to participate in the process, provided there was no obvious reason that such party could not ultimately be "approvable" as a buyer of the CVE Business. Potential buyers were encouraged to participate in the process and submit bids Of the On Thermo and January 25, 2007, Thermo entered into an SPA with Riverlake, pursuant to which its two wholly owned subsidiaries are selling 100% of the capital shares of Genevac (which comprises the CVE Business) to Riverlake or an entity or entities that are wholly owned and controlled by Riverlake and/or MVC. The executed SPA is attached hereto as Confidential Exhibit 1. Thermo selected Riverlake as the potential buyer because Riverlake (1) has a compelling strategic fit between SP Industries, which Riverlake is the ultimate parent entity of, and the CVE Business, (2) indicated that it would require minimal transitional services, ensuring 4 PUBLIC VERSION a smooth and clean separation from Thermo, (3) intends to retain the management team of the CVE Business and to continue the U.S. and U.K. Genevac operations as is, (4) has the financing capability to make the acquisition and fmancial viability to maintain and enhance the CVE Business as a strong, competitive business, and (5) offered a reasonable valuation of the business. The SPA that Thermo entered into with Riverlake complies with the requirements of Paragraph h of the Decision and Order. Paragraph .A[ requires that Respondent divest the CVE Business, absolutely and in good faith. Pursuant to the SPA, Riverlake (and as described below, to a limited extent, MVC) See will acquire 100% of the share capital of Genevac (which comprises the CVE Business). SPA § 2.1. * * * As demonstrated above and in the accompanying SPA, Thermo has entered into an agreement relating to the divestiture of the CVE Business that fully complies with the Commission’s Decision and Order. Accordingly, Thermo hereby seeks Commission approval of be a buyer, the proposed divestiture of the CVE Business to Riverlake and, if deemed to MVC, pursuant to Paragraph II.A. of the Decision and Order. IL The Proposed Acquirer or Acquirers B Are limited 5 iate[h Buyers for the CVE Business Riverlake is a limited partnership organized under Delaware law. Riverlake is managed by Riverlake Partners LLC, a liability company organized under Delaware law. Riverlake focuses on investments in traditional economy Riverlake manufacturing, distribution and service businesses. As of December 31, 2006, controlled four companies with total revenues of million and with total debt and equity capital of $90 PUBLIC VERSION million. One of the four companies � involved in Riverlake’s current portfolio � SP Industries, Inc. ("SP Industries") is in the production, development, marketing and sale of laboratory equipment products and services. Although Riverlake is making the acquisition of the CVE Business, Riverlake is the ultimate parent entity of SP Industries, and its intent is to operate SP Industries and the CVE Business together and, as soon as practicable following its acquisition of the CVE Business, to combine the CVE Business with SP Industries. SP Industries’ products, described below, are sold to similar customers and in similar channels as the centrifugal vacuum evaporators ("CVEs") produced and sold by the CVE Business. SP Industries does not need to establish itself in this industry: it already is well-established and has significant relationships with customers who are also buying and using the Genevac CVE products. To complete the acquisition, Riverlake will obtain fmancing from MVC, and, in combination, will provide a bridge loan to newly formed entities ("Newco") to acquire the CVE Business. Riverlake and MVC below. will provide this funding in return for certain interests described in more detail The bridge loan will make it possible for Riverlake to recapitalize Genevac under SP Industries (i.e., Genevac will become a subsidiary of SP Industries) within six months afler the completion of the acquisition. R Below we describe ,[h SP Industries and MVC. Riverlake is a private equity fund focused on traditional economy manufacturing, distribution and service businesses, specializing in equity and equity related debt investments in lower middle market-sized companies. It has offices in Portland, Oregon, and Chicago, Illinois, and has a national network of partners and 6 2[h of its R in PUBLIC VERSION was launched in 2003 by Erik Krieger and Jim Lawson. At the time founding, Krieger already had nearly two decades of experience advising corporations on mergers and acquisitions as a co-founder of an investment bank specializing technology. Lawson similarly had an extensive 21-year background in identifying and making successful investments as a co-founder of a Chicago-based investment banking firm focusing on the sale side. For Krieger, transitioning to Riverlake meant being able to move from pure investments to "focus exclusively on acquiring and operating businesses." Riverlake’s team combines extensive deal-making skills with operational experience. This experience spans over 40 years of combined efforts advising and investing in complex and sophisticated financing and debt and M&A transactions including leverage buyouts, going public, private equity capital investments, cross border acquisitions and strategic technology and asset partnerships. Riverlake has the fmancial wherewithal and investment and operational experience to make this acquisition, and the acquisition of the CVE Business by Riverlake will assure that the CVE and Business, which will benefit from operational synergies of SP Industries, remains strong an effective competitor in the research, development, production, sale, and service of high-performance ugal[h vacuum evaporators. The Audited Financial Statements of Riverlake, dated December 31, 2005 and 2004, are attached hereto as Confidential Exhibit 2. S [Q3[S[U SP Industries, which is headquartered in Warminster, Pennsylvania, is a 3 2 ] leading designer, manufacturer, and marketer of laboratory research and process website is www.riverlakeparlners.com. is website www.spindustxies.com. 7 PUBLIC VERSION equipment, glassware and components, and configured to order manufacturing equipment. It was established in 1982 by Trivest, Inc. and Prudential Capital to complete the acquisitions of the following long-established entities: Wilmad, LabGlass, VirTis, and other operating divisions of Manor Care, Inc. Subsequent acquisitions have included Lurex Manufacturing in 1990, Hotpack in 1993, Hull in 1997, Reliance Glass Company in 1999 and most recently FTS Systems in 2006. On March Memorandum 31, 2005, SP Industries was acquired by Riverlake. A copy of the Offering distributed in connection with that sale is annexed hereto as Confidential Exhibit 3. As Riverlake stated publicly upon its acquisition of SP: "SP Industries is an ideal platform business for Riverlake. . . . It includes a superior, committed management team, large market position in many of to its product offerings, international presence, and a significant infrastructure build upon. . . (Press Release, Riverlake Partners, dated April 5, 2005, available at www.riverlakepartners.com.) SP Industries’ product brands, such as ir Wilmad LabGlass, Hotpack, Hull, and FTS, are widely recognized names in the laboratory products market. Wilmad LabGlass branded products include laboratory glassware, NMR It sample tubes and accessories, spectroscopy supplies, flow tubes, and custom glassware. of applications also manufactures precision fabricated glass components for a variety (including lasers, medical instruments, fiber optics and microwave). VirTis equipment products include laboratory freeze dryers, pilot plant and production scale lyophilizers, mechanical homogenizers, ultrasonic cell disrupters, and fermenters. It also has a broad range of freeze drying accessories including freeze drying flasks. 8 PUBLIC VERSION Hotpack manufactures under-counter and floor model glassware washers, glassware dryers, tissue culture incubators, vacuum ovens, stability chambers, and laboratory steam sterilizers (autoclaves). Hull makes standard and customized laboratory products. Its freeze drying systems are engineered and manufactured to pharmaceutical cGMP standards. It also rebuilds freeze dryers and fabricates their sub-components: ASME certified chambers and condensers, heat transfer shelves, refrigeration skids, vacuum isolation valves, and autoloaders for vial handling. Hull provides complete project support from specification through engineering, fabrication, servicing, and parts. In October 2006, SP Industries acquired FTS Systems, which is a leading manufacturer of precision thermal control systems, including systems such as the innovative SMART freeze drying cycle development technology. FTS’ family of products includes a full line of freeze drying products, thermal control and temperature forcing systems, controlled rate freezers and NMR to the sample coolers. With the acquisition of FTS, Riverlake reaffirmed its commitment industry, stating that the acquisition was "an example of the commitment of Riverlake and its partners to SP and sends a strong signal to our employees and the market that SP Industries is committed to profitable growth." (Press Release, SP Industries, SF Industries Announces Acquisition of FTS Systems, dated October 16, 2006, available at www.spindustries.com.) The brands and products identified above are complemented by SP a number Industries’ service and support group, SP TechCare. SP TechCare provides of services including preventive maintenance programs, validation and calibration services, equipment upgrades, factory installations and emergency repair services. 9 PUBLIC VERSION SP Industries markets its products to laboratory and production facilities within pharmaceutical, biotechnology, industrial, academic, and governmental organizations around the world. Accordingly, SP Industries has established relationships with a majority of the largest pharmaceutical and biotechnology companies, highlighted by the fact that SP’s equipment and glassware is utilized in more than ,0 laboratories and manufacturing locations worldwide. Some of SP’s customers include: Abbott Laboratories, Bayer, Coming, Dow, DuPont, As a of SP Eastman, Novartis, Pfizer, VWR International, Fisher and Wyeth. result Industries’ strong brands and extensive customer reach, SP maintains an attractive market position in a number of key product offerings, including laboratory freeze dryers, magnetic spectroscopy tubes, precision bore glass products, and stability chambers. SP Industries classifies its business into two general product based segments, Research Products and Process Equipment, which are on differing sales channel dynamics and customer-buying processes. In addition, SP TechCare was formed in early 2001 to focus on the increasing demand by customers for up-front installation and value- added after market customer support, and post-sale product and warranty support. As of March 31, 2006, SP Industries had million in revenues. For the fiscal year to end on March 31, 2007, revenues are estimated to be 5 million. It employs the 450 full-time employees. (See SP Industries’ consolidated fmancial statements for year-ended March R 31, In 2006, attached hereto as Confidential Exhibit 4.) Acquisition addition to SP Industries, Riverlake’s current portfolio consists of three other companies. Riverlake acquired (1) Hawkins and E-Z Messenger Legal-Support 10 PUBLIC VERSION Providers, LLC (HELP, LLC), which provides legal support services (2) Fluid Logic, LLC, which produces high quality colloidal silicas and (3) Advanced Decorative Systems, which manufactures automotive instrument dials and appliques. None of the three portfolio companies above is in the same industry as Genevac and none makes or sells any products that compete with Genevac’s products and services. As described above, SP itself does not make, market or sell any CVE products. However, we note that SP sells other complementary research and laboratory products that are purchased and used by some of the same customers that purchase and use CVE products. While under Riverlake’s control, SP Industries has grown from 375 employees to 450 full-time employees. SP’s revenues grew by 7% from fiscal year 2005 to fiscal year 2006. From fiscal year 2006 to fiscal year 2007, revenues are projected to grow since by 2002 and and Under the management leadership of Charles Grant, who has been the CEO who also is an operating partner of Riverlake, SP has undertaken several growth cost reduction initiatives. Some of these initiatives include the closure and sale of underutilized facilities in Tennesse, New from York and Pennsylvania, the improvement in SP’s service business by shifting away third-party vendors to internal staff, and the upgrading of personnel. M MVC, managed, a publicly traded company listed on the ,[h is an externally non-diversified closed-end management investment be regulated as a business development 4[h capital to of the fiscal M is company that has elected to based in Purchase, New York, provides equity and debt investment fund growth, acquisitions and 4 2006, was internally is advised through the end year ended website October 31, 2006. Effective November 1, MVC externally managed by TTG Advisers. MVC’s l[Q.com. 11 PUBLIC VERSION recapitalizations of small and middle-market companies in a variety of industries. Its investment objective is to maximize total return from capital appreciation and/or income. MVC had $279 million in portfolio investments and had $237.6 million of net assets as of November 30, 2006. MVC consummating and middle ’s investment team has significant experience in identifying and acquisitions and extensive experience in working with privately held small market companies. The investment team has developed across a broad both in-depth knowledge and an extensive network of contacts range of industries. Moreover, members of MVC ’s investment team have the experience of investing in and managing businesses during both recessionary and expansionary periods, through full interest rate cycles and a broad range of financial market conditions. MVC is headed by Michael Tokarz, investment Chairman and Portfolio Manager, who has over 30 years of lending and experience. MVC’s portfolio investments include, among others, Vestal Manufacturing Enterprises, Octagon Credit Investors, LLC, Baltic Motors Corporation, Dakota Machines Growers Pasta Company, Impact Confections, Inc., Timberland & Irrigation, Labs, Inc. In Inc., Vitality Foodservice, Inc., Amersham Corporation and Summit Research addition, MVC is also an investor in SP Industries. MVC provided $10.5 million in senior debt and subordinated debt to support the buyout of SP Industries by Riverlake and SP Industries management. A list of MVC’s entire current portfolio is provided in its most recently filed Form 10-K from SP for the fiscal year end October 31, 2006, which is attached as Exhibit 6. Apart Industries, none of the companies in which The 2007. list of investments in Exhibit 6 includes all of MVC’s i � MVC has investments is in the same both debt and equity � through January 4, 12 PUBLIC VERSION industry as Genevac and none makes or sells any products that compete with Genevac’s market products and services. As shown above, SP Industries does not produce, or sell any products that compete with the F[h CVE pay Thermo In addition, at Business. to [h the Riverlake will million to acquire, through Newco, the capital stock of Genevac. Riverlake will fund an additional approximately million of cash to be used closing to pay for transaction fees and support any near-term and working capital needs of Genevac. To finance the consideration, Riverlake MVC will contribute a bridge loan ion[h and and million in cash, respectively. Riverlake will fund its portion of the bridge loan with existing committed capital as well as with commitments from current Riverlake SP Industries co-investors. MVC will fund 1 before its portion of the bridge loan with existing committed capital. The loan will carry a rate of per annum payable on the last day of each month and can be repaid at any time maturity without any prepayment penalties. To acquire which the shares of Genevac, Riverlake will create an entity or entities ("Newco"), will acquire 100% of the capital shares of Genevac. Newco will have two types of capital stock: Class A Common rights. and Class B Common. Only Class A At Common the shares will hold voting Class B Common of Genevac, will be non-voting shares. time Newco acquires the entire share capital Riverlake will obtain 90.10% of the Class A shares of Newco, MVC will obtain 9.90% of the Class A Common shares of Newco consist and MVC will obtain 100% of the Class B Common shares. Newco’s Board will of two members designated by Riverlake and two members designated by MVC. 13 PUBLIC VERSION Riverlake ’s intention is to integrate Genevac into the operations and the capital structure of SP Industries. Within six months following Riverlake the indirect acquisition by Riverlake and MVC SP of the capital stock of Genevac, intends to recapitalize Genevac into Industries. Numerous strategic synergies and opportunities exist for SP Industries and Genevac in combination, including (1) enhancing their position in the life science research industry with a broadened product portfolio, (2) strengthening the global manufacturing reach of the combined businesses with complimentary customer service and support in both the U.S. and in Europe, (3) strengthening the combined management and team and expanding employee growth opportunities across and channels with the businesses, (4) leveraging complementary marketing sales strong direct O and sales relationships. Riverlake’s principals SP Industries’ management have significant investment and operational experience and are appropriate buyers of the CVE Business. Riverlake’s general partners are Erik J. Krieger, Robert B. Barr and Lawrence J. Lawson III. Charles L. Grant is its operating partner. These individuals have extensive experience in the identification, evaluation and acquisition of new business opportunities. As previously mentioned, Chuck Grant is also the CEO of SP Industries, and even prior to his tenure at SP Industries, had significant leadership experience through his positions at other companies. In addition, SP Industries’ other management has extensive experience in the laboratory equipment industry through their experience at SP and prior employment backgrounds. 14 PUBLIC VERSION Erik J. Krieger is a general partner and the managing member of Riverlake. As mentioned previously he is also one of the founding partners of Riverlake. Prior to forming Riverlake, Krieger played a key leadership role in Pacific Crest Securities, a firm he co-founded and one that is recognized as one of the nation’s leading independent technology investment banking boutiques. Krieger began his investment banking career at Security Pacific Bank and thereafter was an investment banker at PaineWebber, Inc. in New to York and at Paine Webber’s Mergers and Acquisitions Group in Chicago. In addition Pacific Crest, Krieger has guided a number of companies as either an investor or a director, including Applied Research, CLEANPAK Foods. International, Inc., Morrow Snowboard Corporation and Wholesome and Hearty He currently serves as Chairman of JEB, Inc. and is on the board of directors of, among others, Pacific Crest Securities, HELP, Inc., Fluid Logic, Inc. and SP Industries. Robert B. Barr is a general partner and is a member of Riverlake’s Investment Committee. Barr is a co-founder of Lincoln International, a private equity investment firm with offices in Chicago, Los Angeles, New York, Frankfurt and Paris. Prior to founding Lincoln in 1996, Barr helped to establish and served as a senior officer of the Chicago office of Peers & Co., an international mergers and acquisitions advisory firm formed in collaboration with the Long Term Credit Bank of Japan and Kemper economic Financial. Prior to joining Peers & Co., Barr worked for Data Resources, Finance Inc., an consulting firm, and thereafter for Paine Webber’s Corporate Group and Mergers and Acquisitions Group, respectively, in New is York and Chicago from 1979 to 1990. Lawrence J. Lawson I a general partner and a managing member of Lawson also Riverlake and serves as a member of Riverlake ’s Investment Committee. is a 15 PUBLIC VERSION co-founder of Lincoln International. Prior to co-founding Lincoln, Lawson helped to establish the Chicago office of Peers & Co. and before then worked for KPMG New and thereafter was a member of Paine Webber’s Corporate Finance Group in York and Chicago. Lawson currently serves on the Board of Directors and is a member of the audit committee of Bell Industries, Inc., a publicly traded company. He also serves on the board of directors of JEB, Inc. Charles L. ("Chuck") Grant is an operating partner of Riverlake and is President & Chief Executive Officer of SP Industries. Grant has served as President/CEO of SP since October 2002. Mr. Grant has over 30 years of leadership and executive experience and 20 years served executive in global markets. Prior to joining SP Industries, Mr. Grant served in an capacity from 1993-2002 with SPX Corporation (SPX), a multi- industry company located in Charlotte, NC whose segments and include industrial services, technology and communications, flow technology service solutions. From 1998 to 2001, Mr. Grant was president of the motors and material handling group of SPX and fractional served as chief executive officer of two companies GS Electric, which produced Stock horsepower motors and generated $100 million in annual revenue and China. Equipment Co., located in Cleveland, OH with a joint venture in From 2001 to 2002, Mr. Grant was president of SPX ’s fluid and material handling products group where he had full profit and loss responsibility for a group of four global manufacturing businesses with sales of $450 million. These entities included: Marley Cooling tower Technology, located in Kansas City, KS, which manufactured cooling solutions Stock Equipment Company, located in Cleveland, OH, which produced material handling equipment Resolite Company, located in Pittsburgh, PA, which manufactured fiberglass components and C&M 16 PUBLIC VERSION Conveyors, located in Indianapolis, IN, which produced conveying systems for pulp and paper industries. Mr. Grant also held various positions as president, vice president and chief financial officer of several other companies in NJ and PA. He currently serves on the board of directors of Columbus Insurance and Lab Products Association. Mr. Grant holds a MBA from Columbia University and a BS in accounting from Northeastern University. Wayne Industries. Miller is the Director of Growth & Business Development at SP Mr. Miller joined SP in March 2003 with over 30 years of life science experience including marketing laboratory consumables, analytical instruments, laboratory equipment, and process consumable and equipment. and Before joining SP Industries, Mr. Miller had significant experience in sales marketing for other well known laboratory equipment companies, Sciences such as Curtin Matheson Scientific, Sherwood Medical, Gelman (which specialized in filters for filtration and separation techniques in the laboratory and was later acquired by Pall Corporation), and Osmonics (which was later acquired by GE). Lee Royle joined SP Industries in April 2003 and is the Treasurer and Director of Human Mr. Resources of SP Industries. After graduating from the University of Bridgeport, Royle began his career as a certified public accountant in public accounting with Price Waterhouse, and has served as vice president of fmance, chief fmancial officer, and controller of several public and private companies. In addition, Mr. Royle served as chief executive officer of Baseline, an information processing company, for eight years. Harry ,[h joined SP Industries in March 2004, and is the Controller of Planning and Analysis of SP Industries. After graduating from King’s College, Mr. 17 PUBLIC VERSION MacLacklin began his career as a certified public accountant in public accounting with Pricewaterhouse Coopers. He has over five years of auditing experience, focused mainly on small, privately held companies. During his last three years at PricewaterhouseCoopers, he served as the lead auditor for SP Industries. Robert Hoesly is the Director of Sales of SP Industries, joining SP Industries in January 2004 with over 25 years of sales and marketing experience. Prior to joining SP Industries, Mr. Hoesly held various positions at DentalEZ Group, including vice president of sales, vice president of marketing, and director of corporate communications. In ,[h Mr. Hoesly spent 17 years with Mettler Toledo, and instruments one of the global leaders in the laboratory equipment industry, in role of marketing manager, regional sales manager, M MVC product manager, and sales representative. is an appropriate buyer for the CVE Business. It has an experienced, seasoned team of investment professionals who have significant experience in identifying and consummating investments and nurturing and guiding portfolio companies. MVC’s senior management has combined experience of over 75 years in lending, private equity and investment banking. MVC’s senior management is identified below. Michael Tokarz, and Chairman and Portfolio Manager, has over 30 years of lending investment experience. He (BA has raised over $3 billion of public equity of for U.S. and foreign corporations. Tokarz (Economics) and MBA, University Illinois at Urbana), was a General Partner for 17 years with Kohlberg ra over $25 Roberts & in Co. While at KKR, various he invested over $3.5 billion of equity and arranged billion financing for KKR companies. His experience also includes 12 years in commercial banking 18 PUBLIC VERSION with Continental Illinois Bank during which he grew the bank’s ran the bank’s Miami office from start-up into the most profitable office of the bank and New and East Coast operations. Tokarz has expertise in all levels of the capital structure and transaction types, with over 30 private equity venture capital investments and over 25 private equity investments. He has nurtured numerous companies to initial public offerings and public status. Bruce Shewmaker, the Managing Director of MVC, has extensive knowledge of and experience with business development companies. He designed and managed the first BDC structured as a partnership, launched two U.S. geographically fund focused focused venture funds, and he managed the largest international enterprise on the Russian Federation. Shewmaker’s experience includes a diverse range of transactions, from start ups to turnarounds to buyouts. He worked to at Irving Trust and Chase Bank, where he was involved in commercial lending large and small borrowers at Merrill Lynch Technology Ventures, where he engaged in tax advantaged financing of research and development projects and he was one of the founding partners of Merrill Lynch Venture Capital. Shewmaker has extensive experience in investment banking transaction and strategic planning. He has participated in more than 50 IPOs co-managed by E*Offering and he Corp., he designed an internet-based global investment banking network, coordinated the management of private assets with a large capital markets division. Puneet ,[h and Vice President, has over 11 years of experience in private equity and leveraged corporate fmance. He is the Chief Marketing Officer of MVC, Sanan responsible for fund-raising, marketing, deal origination, execution and monitoring. also serves as a director on the boards of Impact Confections, Timberland Machines & 19 PUBLIC VERSION Irrigation, Turf Products and Summit Research Labs. Sanan’s prior experience includes Cadigan Investment Partners, where he was involved in originating, analyzing, structuring and financing middle-market leveraged and management buyouts and recapitalization transactions UBS Warburg and Paine Webber, where he executed leveraged buyout deals on the sell-side and provided financing and advisory services to private equity funds and Legg Mason, where he performed buy-side research. Shivani Khurana, Vice President, has over nine years of experience in private equity, mezzanine, debt restructuring, leveraged fmance, investment banking and investment management. and At MVC, Khurana’s responsibilities include deal sourcing, execution monitoring of portfolio companies. She serves as a director on the boards of Impact Confections, Turf Products and Summit Research Labs. Prior experience includes Cadigan Investment and Partners, where Khurana was involved in originating, analyzing, structuring financing middle-market leveraged and management buyouts and recapitaliztion transactions. She also worked at Wachovia Securities, where she was involved in restructuring and turnaround financing and leverage fmance, Merrill Lynch, where she was engaged she was in investment banking, and Al-Ahlia Investment Company, where engaged in investment management. In accordance with the provisions of the Decision and Order, Thermo has given an opportunity to Riverlake a list of all Knowledgeable Employees and is allowing Riverlake interview such employees and to inspect the personnel files and other documentation relating to such employees. Moreover, Thermo is providing Riverlake with the opportunity to meet with the Knowledgeable Employees, outside of Thermo’s presence, and to make offers of employment to all such employees. Riverlake intends to offer employment to the entire 20 PUBLIC VERSION workforce of the CVE Business. Finally, the SPA specifically incorporates the provisions of the Decision and Order prohibiting Thermo, for two years from the Effective Date of Divestiture, from soliciting, hiring or entering into any arrangement for the services of all or any of the Key Employees, and for a period of one year from the Effective Date of Divestiture, from directly or indirectly soliciting, negotiating, hiring or entering into any arrangement for the services of all or any of the Knowledgeable Employees. Riverlake sees tremendous opportunity of the in this transaction not only to maintain the competitiveness CVE Business but to enhance it, by supporting continued product development and by cross-selling Genevac and SP Products to the expanded and combined customer base. Ill. The Proposed Divestiture Agreement in Wifi Achieve the Purposes of the Decision and Order and Result No Harm divestiture to Competition The proposed achieve of the CVE Business, as embodied in the SPA, will the purposes of the Decision and Order. Riverlake and its subsidiary, SP Industries, are experienced in the laboratory equipment and life sciences research industry, with a proven track record of successfully operating and enhancing not only SP but the other businesses it has acquired in the past. Riverlake and MVC enjoy a strong financial positions that will enable them to complete this acquisition, continue the operation of the CVE Business and enhance its competitiveness in the market for CVE products and services. Combining the CVE Business with Riverlake’s and MVC’s Decision experience and fmancial wherewithal will ensure that the objectives of the Commission’s and Order will be realized. The proposed divestiture will result in no harm to competition. Neither Riverlake nor SP nor MVC currently competes in any market, as defmed in the Commission’s Complaint, 21 in which the CVE Business operates. Consequently, there is no overlap between the operations of Riverlake, SP or MVC and the CVE Business, and the proposed divestiture does not raise any competitive issue. In sum, the proposed divestiture will remedy any anticompetitive effects that could result from the Acquisition. The SPA will achieve the Commission’s stated purposes of ensuring the continued use of the CVE Business in the same business in which it had been engaged at the time of the announcement of the proposed Acquisition and remedying the lessening of competition as alleged in the Commission’s C Thermo Business as soon as Complaint. For the foregoing reasons, respectfully requests that the Commission approve the proposed divestiture of the CVE to Riverlake, as embodied in the SPA and, if deemed to be a buyer, to MVC practicable. Respectfully submitted, David S. Neil! Lipton, Rosen Wachte!l, 51 West & Katz 52nd Street New York, New York 10019 (212) 403-1000 Counsel for Thermo Electron Corporation Dated: January 31, 2007 22 C The facts [h [h [h [h . the and information Fisher true, Scientific correct, related Inc., its in foregoing Petition, its insofar are, as to they the pertain to Thermo subsidiaries, and assets, best of my knowledge, and complete. Pursuant States to 28 U.S.C. that § 1746, I certify is under true penalty of perjury under the laws of the United of America the foregoing and Seth H. Hoogasian Vice President, Senior General Inc. Counsel & Secretary Thermo Fisher Scientific Executed on January 31, 2007 24 C The facts PUBLIC VERSION [h [h [h [h . the and information Equity Partners, correct, related L.P., its in foregoing Petition, insofar its as they to pertain the to Riverlake affiliates, subsidiaries, and assets, are, best of my knowledge, true, and complete. Pursuant to 28 States U.S.C. that § 1746, I certify is under true penalty of perjury under the laws of the United of America the foregoing and correct. I Charles Charles L. L. Grant Riverlake Equity Partners, L.P. Executed on January 31, 2007 24 C The facts [h [h [h i insofar as and information Inc., its related in the foregoing its Petition, are, to they pertain to MVC true, Capital, correct,. affiliates, subsidiaries, and assets, the best of my knowledge, and complete. Pursuant States to 28 U.S.C. that § 1746, I certify is under true penalty of perjury under the laws of the United of America the foregoing and correct. J / [E ([ Shapiro-R & Corporate Inc. Vice President Secretary MVC Capital, Executed on January [ 1 2007 , W/1 07 PUBLIC VERSION EXHIBIT 1 FROM THE PUBLIC RECORD VERSION] PUBLIC VERSION EXHIBIT 2 FROM THE PUBLIC RECORD VERSION] PUBLIC VERSION EXHIBIT 3 FROM THE PUBLIC RECORD VERSION] PUBLIC VERSION EXHIBIT 4 FROM THE PUBLIC RECORD VERSION] T of UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 Form 10-K (Mark One) L ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the fiscal year ended October 31, 2006 or 0 TRANSITION REPORT PURSUANT TO SECTION OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition 13 OR 15(d) period from to Commission file number 814�00201 MVC Capital, (Exact Inc. its name of registrant as specified in charter) Delaware (State or other jurisdiction of I. 94�3346760 Employer No.) incorporation or organization) ifi[Qc 10577 (Zip offices) 287 Purchase, Bowman Avenue, New York executive Code) (Address of principal Registrant’s telephone (914) number, including 701�0310 to area code Securities registered pursuant Section 12(b) of the Act: Name of Each Title Exchange on of Each Class Which Registered Common Stock Securities to section New York registered Stock Exchange pursuant 12(g) of the Act: None (Title of class) (Title of class) Indicate Act. Act. I Yes by check mark if the 0 0 No I mark if registrant is a well�known seasoned issuer, as defined in Rule 405 of the Securities by check the Yes No 1 Act of 1934 registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Indicate Securities file by check Exchange mark whether the registrant the (1) has 12 filed all reports (or for required to be filed by that Section the 13 or 15(d) of the to during subject preceding to months such shorter past period days. registrant was required such reports), and (2) has been such filing requirements pursuant to the ifi for the 90 Yes E No 0. of Indicate chapter) information is by check not mark if disclosure of delinquent filers to Item 405 of Regulation knowledge, S�K ( 229.405 this contained herein, and will not be contained, in Part best of registrant’s or in definitive to this proxy or statements incorporated by mark whether the reference of this Form 10�K filer any in amendment Rule I Form 10�K. 0 Indicate Act). by check registrant is an accelerated (as defined 2b�2 of the Yes No 0. by check mark whether the registrant is Indicate Act). a shell company (as defined in Rule 1 2b�2 of the Exchange Yes 0 No INC., Source: MVC CAPITAL, 10�K, January 10, 2007 Approximate of the aggregate recently stock market value of common second Stock officers stock quarter: held by non�affiliates of the registrant the basis as of the last business share, day Fund’s of the most completed on the fiscal $76,500,125 (the computed on been April on of $12.29 per closing price this common only, all New York Exchange of the "NYSE") have 30, as 2006. For purposes of calculating amount directors and executive registrant treated affiliates. There were 19,096,256 shares of the registrant’s common stock, $01 par value, outstanding as of January 8, 2007. DOCUMENT RATED[h of Shareholders BY REFERENCE: incorporated l Proxy 14. Statement for the Fund’s Annual Meeting 2006, by reference in Part Ill, Items 10, I Source: MVC CAPITAL, INC., 10�K, January 10, 2007 MVC Capital, Inc. (A Delaware Corporation) Index ee I I I I Item [U[ [U[ [h [h Legal Market Purchases Part I [U[ [h [h Matters to a 3 23 [U[ Submission Vote [h Security [U[ for Registrant’s I I I I I Item [h Selected [h [h Ouantitative Financial Directors [h[h [h Equity Financial P [h [h Stockholder Matters and 23 23 I 24 27 Financial Common Eouity and Related Management’s Discussion and Analysis [h Condition and Results 28 and [U[h [U[ Statements [U[h Controls and II I I1 I [U[h [U[h [U[h and Executive Security Certain Principal Ownership Relationships [h Executive [h [h o[Q [h PI [h Oualitative Disclosure about Market [h 58 63 94 and Officers Certain Beneficial and Related Fees and Accounting [h [h [h Owners and [h the 96 96 96 96 96 SIGNATURES Certifications C Item [h Exhibits, Financial Statements, PI [h 2 97 103 [h [h [h [h Executive Executive Officer and Officer and [h [h Financial Financial Source: MVC CAPITAL, .,[h 10�K, January 10, 2007 T of Part I Factors That May Affect Annual Report laws its Future on Results contains certain substantial This the federal Form 10�K involve forward�looking statements within future the meaning of securities that uncertainties results risk and could risks. differ The Fund’s materially results may in differ materially from historical results result and actual of certain from those projected in the forward�looking Factors" of this section statements Readers as a factors. These factors are described the "Risk section below. should report entitled "Management’s should to also Discussion to the considerations described in the pay particular attention and Analysis of Financial Condition and Results of Operations." files, Readers filed, carefully review the risk factors Securities described in the other documents the Fund (the or has In this from time Report time with the United States and Exchange Commission "SEC"). Annual refer to the Inc. "Fund" MVC "we" and "TTG Advisers" on Form 10�K, unless otherwise indicated, "MVC Capital," "we," "us," "our" or Inc. and its wholly�owned Capital, subsidiary company, MVC Financial Services, or the "Adviser" refers to The Tokarz Group Advisers LLC. Unless the context refers to dictates otherwise, also TTG Advisers acting on behalf of MVC Capital. Item 1. Business General MVC has elected Capital, to Inc. is an as externally a managed, non�diversified closed�end under debt the be regulated Act"). business Capital development provides company and Investment management investment company Company Act of 1940, as capital to that amended and (the "1940 MVC take equity investment of fund growth, located to acquisitions in the recapitalizations of small and middle�market the companies and in a variety stock industries primarily or rights traded United States. Our investments senior can form of or common "MVC." preferred and warrants stock is acquire equity interests, and subordinated loans, the convertible securities. Our common fiscal year, on the New York Stock Exchange ("NYSE") under symbol During the the MVC managed investment Advisers October company. Effective November to 1 2006, Fund is externally was an internally managed by The Tokarz Group Capital LLC (’TFG 31, Advisers") pursuant "Advisory an Investment Advisory and Management Agreement, dated 2006 the (the Agreement"). in operation since Although February long�term shareholders appreciation Fund has been 2000, the year 2003 directors. 2003, shareholders for the to elected an entirely new board of 2003, objective objective marked a new beginning for the Fund. In The board of directors developed a new of to the strategy Fund. a In September upon the recommendation Fund of seeking to board of directors, voted and/or capital adopt new investment prior in the for the maximize long�term total return capital from capital income. The Fund’s had been limited industries. seeking appreciation objective, from venture a investments information technology equity Consistent with our broader financing to small we adopted more in a flexible variety investment of industries. strategy of providing the and of the debt and middle�market also objective companies With and recommendation board of directors, shareholders voted and to appoint Michael strategy Tokarz stabilize the as the Chairman existing Portfolio Prior Manager to the to lead the implementation of our new and to portfolio. arrival of Mr. declines a[Qr from and his November 2003, Fund had experienced three quarters significant operations valuation investments team, new management team made by the former Fund posted losses in management third quarter of team. After of under the new management quarters the a profitable a profit for fiscal 2004 reversing for fiscal a trend of 12 consecutive of to net investment in and earned of the last approximately since $18,000 2004 year 2004. net The Fund has continued income of $5.7 be profitable each eight quarters fiscal posting annual the operating in net the million and $3.9 million in fiscal years 2005 at and 2006, the respectively. fiscal Similarly, to change as assets resulting from and operations to increased from $11.6 as of million end of 2004 $26.3 million of end of fiscal 2005, increasing $47.3 million the end of fiscal 2006. year 2006, represented a Fiscal eight very positive year is for the Fund. The Fund made six sixteen new investments and three and follow�on investments 2005 in fiscal 2006, which an increase from 2004. million new investments follow�on million investments of capital fiscal in fiscal and seven to new investments $53.8 Turf million Products, Auto"), in fiscal The Fund committed in fiscal a total of $166.3 in fiscal 2006, compared include: and $60.7 2005 and 2004, Inc. respectively. ("S 2006 new investments ("Henry"), LLC Storage ("Turf’), Strategic Outsourcing, Company SIA BM Auto ("BM Canada, LLC U The Henry ("Storage Canada"), Phoenix Coal 3 Source: MVC CAPITAL, INC., �K, January 10, 2007 T of Corporation ("Total ("Phoenix"), PreVisor, Harmony Inc. Pharmacy & Health Marine ("Summit"), 2006 Center, Inc. ("Harmony Pharmacy"), BP, Total Safety U.S., Inc. Safety"), ("PreVisor"), Exhibition Corporation auto ("Marine"), Velocitius B.V. Innovative ("Velocitius"), Summit Research ("Innovative Brands"). SP, Labs, Inc. Octagon, MOTOL BENT ("BENT"), Baltic, and Brands LLC The fiscal follow�on investments include: Dakota, SGDA, Amersham, Timberland, The und fiscal Harmony, include: and Velocitius. 2005 investments ("SGDA"), JDC Lighting, ("SP"), LLC BP ("JDC"), Clothing, Vestal, SGDA LLC and Sanierungsgesellschaft fur Deponien Altasten mbH SP Industries, Inc. ("BP"), Impact. Inc. Ohio Medical Corporation ("Ohio"), Amersham fiscal Corporation investments ("Amersham"), include: Vestal Timberland, Manufacturing The Investors, ("Dakota"), Vitality 2004 Enterprises, ("Vestal"), Pasta Inc. Octagon Credit Inc. LLC ("Octagon"), Confections, Inc. Baltic Motors Corporation ("Baltic"), Dakota Growers Company, Impact Foodservice, Inc. ("Impact"), Timberland Machines & Irrigation, that are consistent that banks, ("Timberland"), and ("Vitality"). We with funds, continue to perform due from diligence and seek new investments income. with our objective of maximizing private other to total return equity capital appreciation banks, and/or We believe we have extensive firms, relationships firms, investment industry business brokers, commercial accounting several law firms, hedge investment provide currently loan us firms, professionals opportunities. and management teams of companies, which can continue with investment working on an We equity are active pipeline of potential new investment and upon $25 the opportunities. each, We expect that our and investments smaller a specific will generally or greater equity range between of asset capital $3 million million particular though we may While of the occasionally invest amounts and debt depending mix, no investment. the or Fund does not adhere invested to allocation than more than 25% of value our total assets issuers that may be are in the securities are of one issuer (other U.S. government trades are securities), of two as or the more close controlled by us and engaged in the same are or similar or related typically illiquid or businesses of of each quarter. Our portfolio company seek investments to invest in and made through strong, privately negotiated transactions. We generally interest companies tax with a history of predictable, positive EBITDA (net income before net expense, income investments to acquire expense, consist interests, depreciation and and amortization). stock, loans, other Our interests portfolio company the currently equity of common and preferred forms of equity securities. and warrants 31, or rights senior subordinated was and convertible At October gross assets 2006, value of all investments million assets senior in portfolio companies the approximately $275.9 million and our of were approximately million $347.0 gross in compared to value $201.4 of investments million at in portfolio 31, companies approximately $122.3 and of approximately loans October 2005. stated We to ten expect that our investments there are and subordinated debt will generally security believe have in that or terms of three years. However, are they not, no constraints will not be, on rated the maturity or duration of any but our if portfolio. Our debt investments were rated, and typically by any (rated rating agency, "Baa3" we such investments would In be below addition, investment grade lower limit in than by Moody’s including lower debt than that "BBB�" has not by been Standard rated & Poor’s). 16, we may invest without debt of any rating, by any nationally recognized the in the statistical rating organization. On July is 2004, Fund formed Delaware and a wholly�owned its subsidiary, MVC provide Financial advisory, Services, Inc. ("MVCFS"). and other or firms MVCFS services business are incorporated principal purpose and other is to administrative private equity to the Fund, Fund’s portfolio companies does not entities (including other development into companies). the The Fund all hold MVCFS have the for investment eliminated purposes. The results of MVCFS consolidated Fund and has the inter�company to the accounts any of Act be been in consolidation. Our board of the directors authority change 1940 to strategies us described altering or in this report without seeking approval of our shareholders. However, such that as prohibits a business from changing our investment objective, strategies or policies we cease a business development company, securities. company, the nor can of we the voluntarily holders of a withdraw "majority", our as election to be regulated development voting without approval defined all in the 1940 not Act, of our outstanding in securities in Substantially liquid amounts invested or held of portfolio companies account. at are invested in short�term, 31, highly the money market investments in cash in an interest bearing were As of October $66.2 million. 2006, Fund’s investments short�term securities, cash equivalents and cash valued 4 Source: MVC CAPITAL, INC., 10�K, January 10, 2007 T of Corporate History And Offices The Fund was organized on December Jurvetson Fund Inc. On March 31, 2000, I, 2, 1999. Prior raised to July 2004, million our in name was an 4, initial meVC public the Draper Fisher the Fund $330 offering whereupon it it commenced commenced operations as a closed�end under the investment company. Capital. On December 2002, Fund announced had doing a business name a MVC We elected are to Delaware regulated corporation as a business and non�diversified closed�end under the management 1940 Act. investment July 16, be development company On 2004, company that has the Fund formed MVCFS. The Fund the is has been "internally managed," 2006. Effective i.e., has had no investment 1, adviser to from June the 2002 through the the end of fiscal year ended October31, November serves as the 2006, pursuant investment 2006 Advisory Agreement, Fund externally managed by TTG approved on All the Advisers, the 7, which Fund’s adviser. The Advisory Agreement at the is was of unanimously by independent directors is on May 30, and by shareholders that annual by meeting shareholders September the 2006. ITO Advisers the a registered investment adviser that controlled Mr. Tokarz. Fund to as of individuals (including Fund’s are investment professionals) had been are employed expected selection entitled to by the of fiscal year ended Fund. the October It is 31, 2006 now employed that the by TTG Advisers and strategy section continue process "Our provide remain services the to the currently anticipated Fund’s investment the and will same under is externalized management to structure. Accordingly, below Investment All but Strategy" currently expected remain of the applicable current the to the Fund under were external management. at one of the independent of the members board of directors first elected its the February 28, 2003 Annual Meeting shareholders, a replacing previous board for the of directors in in entirety. The new board of 2003, upon With and the the Portfolio directors then worked of the of the the his on developing board board of of new long�term shareholders shareholders strategy Fund. our Then, September recommendation recommendation directors, directors, voted also to adopt to new investment as objective. voted appoint Mr. Tokarz and to stabilize the Chairman Manager 2006, the to lead implementation of our team of its new objective and strategy structure existing portfolio. Mr. Tokarz and shareholders voting in managed the Fund that the Fund under the an internal through (with October 31, 2006. votes On September cast 7, approved provided Advisory Fund to Agreement be over 92% by that of the on the agreement took All effect favor) for the is externally managed adviser TTG is Advisers. controlled The agreement by Mr. Tokarz. by to the on November 1 2006. TTG the Advisers a registered investment that of the as individuals the fiscal (including Fund’s 31, investment 2006 are professionals) had been previously are employed expected Fund to of year ended the October now employed by TFG Advisers and continue provide services to Fund. office is Our number filings audit principal (914) executive located is at 287 Bowman Form I Avenue, Purchase, Copies New York of the 10577 and our telephone regulatory is 701�0310. Our website regulatory http://www.mvccapital.com. filings Fund’s annual filings, on Form 10�K, quarterly on 0�Q, Form 8�K, and from other regulatory code of ethics, committee charter, compensation committee charter, nominating corporate governance free committee charge. charter, corporate governance guidelines, and privacy policy may be obtained our website, of Our Investment On November to Strategy 6, 2003, Mr. Tokarz objective assumed (i.e., his current positions as Chairman capital and Portfolio Manager. We seek implement our investment a to maximize total return from appreciation and/or income) include senior through and making broad range other of private equity investments interests in a variety of industries. to The investments equity 31, can common and sixteen preferred stock, loans, forms of and the warrants or rights acquire interests, the subordinated or convertible eight securities. During fiscal year a ended October 2006, of Fund to made these new investments investments. and follow�on investments, committing total of $166.3 million capital Prior to the capital adoption of our current investment capital objective, the Fund’s in investment objective had been to achieve long�term investments companies. appreciation thus previously 31, from venture focused 2006, on investments in equity consisted information technology companies. The Fund’s had investments of our assets and debt securities of information the technology former legacy As of October team to try 2.42% of investments are, made by seeking on to Fund’s management investments pursuant and to the prior investment returns. objective. We however, capitalize manage these realize maximum We generally seek to opportunities to realize cash 5 Source: MVC CAPITAL, INC., 10�K, January 10, 2007 T of returns other on these investments when presented with a potential "liquidity event," i.e., a sale, public offering, merger or reorganization. Our new investment return portfolio investments small and are made pursuant income. Under to to our new in objective and strategy. We the are concentrating to our total efforts capital in on middle�market and/or companies that, our view, provide opportunities maximize to invest, from appreciation portfolio our investment any approach, we have authority required the without to limit, any one as company, subject diversification limits that may be in order for us continue to qualify as a "regulated (the investment company" ("RIC") under Subchapter M of Internal Revenue Code of 1986, amended in the "Code"). equity is We purchases, equity participate capital. and/or private business generally to by providing negotiated equity /or[ long�term debt note investment Our financing financings. to generally used or fund growth, a lead firms. buyouts, investor acquisitions, in recapitalizations, bridge financing We invest may led may not be equity such transactions invest and may to also provide and debt companies by private We generally in private access companies, public capital. serve though, from time also seek to time, to we may in small public companies establishing fund(s). also that may lack adequate We may achieve our investment equity or other objective by a subsidiary fact, or subsidiaries that would as general partner to a private investment I during 2006, a portfolio we established private equity or debt MVC Partners, held LLC by 31, for this purpose. financial Additionally, or other we may investment 31, acquire of existing investments institutions funds. At October cash 2006, October of 31, 2005 net and October consisted 2004, the the fair value of the invested portion (excluding and short�term securities) our assets of following: Fair Value as a Percentage of Our Net Assets Asof October 31, Asof October 31, Asof October 31, Type of Investment 2 Loans and credit facilities [U[h Semor/Subordinated 55 98% 2881% 23.10% 23 80% Common Warrants Preferred Stock 39.40% 26.54% 046% Stock 13.79% 6 089% 7.96% 048% 16.64% Other Equity Investments Other Rights all 77% 078% 0.00% 048% 0.00% highly these 0.00% amounts not invested or held in in securities Substantially liquid of portfolio companies account. net are invested in short�term, 31, money market were investments at cash in an interest or bearing As of October 2006, investments The valued portfolio approximately investments $66.2 million 27.94% of assets. current has in a variety services, also of industries including products, in a variety food and food service, value�added and including distribution, information industrial technology. manufacturing, financial consumer automotive dealerships, areas The and current portfolio has investments of geographical United States, Europe, Asia. Market. financial We have developed and and maintained private relationships with intermediaries, including investment banks, services companies these mezzanine and equity able sponsors, to strengthen through our which position a we source investment as opportunities. transactions capital if Through in relationships, we have been capital, an of investor. additional For the which we may provide debt an equity sponsor Private can provide source also equity a portfolio own due leadership diligence to the findings portfolio Criteria. additional financing. company requires when assessing a new investment equity sponsors and they assist us in confirming and our opportunity, may provide assistance company’s Prospective management investments criteria currently throughout are evaluated our investment by by not the period. Investment investment in team based upon criteria to be modified from time investment � to time. The being used but are management limited to, determining whether view of: that may make an in a prospective portfolio company niches highly offered include, management’s Businesses � with secure market and predictable profit margins � The presence or availability of The line of products or services � qualified management market teams and their potential The presence of a sustainable competitive advantage 6 Source: MVC CAPITAL, INC., 10�K, January 10, 2007 T of � Favorable � industry and competitive dynamics the business. and Stable free cash flow of Due portfolio landscape, applicable, tax, diligence includes a thorough review and analysis of the business plan and operations the of a potential company. and meet We generally current perform financial and operational customers, due diligence, study industry In and competitive addition, as with and former employees, independent accountants suppliers consultants and/or to competitors. we engage and attorneys, and other assist with legal, environmental, accounting Investment marketing due diligence. Sourcing. Mr. Tokarz and the other investment professionals have established an extensive network includes: of investment � referral relationships. Our network investors of relationships with investors, lenders and intermediaries private � mezzanine and equity investment � banks business � brokers and acquisition merger � advisors and financial � services companies and banks, law firms accountants. Allocation of Investment which was Opportunities. I the allocating investment opportunities, 31, TFG in equal Advisers adheres the to the of the following board of policy, directors, or (ii) approved will by board to the of directors all on October 2006: (1) absent (i) consent and the TTG net Advisers or other allocate Fund investment are (a) opportunities to mezzanine debt lesser securities equity "non�debt" $25 I investments that expected companies be to or less than of 10% of revenues entity the Fund’s assets or million and any or private (b) issued by U.S. or a with by the is less than $150 million a in or (2) notwithstanding with Item fund not affiliated to IT Advisers MVC regard Partners, to the managed LLC, Fund, if co�managed subsidiary TTG Advisers and person is of Fund ("MVC sourced by a Partners"), permitted affiliated obligation make an seek with to T investment, without such investment Item person shall or entity not Advisers and consent hold of a MVC the majority Partners and of of directors (3) notwithstanding required 1, TTG to the Advisers not have an the board nor be to allocate securities" Fund any the equity investment Act) of the where relevant the investor would the outstanding is "voting in its (as defined by Partners. 1940 company, provided that such investment to allocated, entirety, to MVC Co�Investments. specified conditions The Fund set forth in is permitted co�invest in certain portfolio Securities companies with its affiliates, subject (the are to an exemptive exemptive order obtained from the and Exchange by the Commission its "SEC"). required Under to the terms of the the order, are portfolio not companies purchased of the Fund and affiliates be approved by directors other who "interested persons" by the Fund (the "Independent Directors") and are required to satisfy certain conditions established SEC. Investment portfolio including Structure. or its Portfolio affiliates. company the will be negotiated with the prospective company investments typically directly The investment professionals will structure the terms of a proposed investment, security to purchase of the price, the type of be purchased company’s seek or financing to be provided potential the and the future involvement board the of Fund The the and affiliates in the portfolio will at the business the (including representation as to on its directors). investment portfolio professionals to structure terms of investment provide for capital needs of company that and same time seek to maximize suitable the Fund’s total return. Once we have determined management structure portfolio and, in certain a prospective other capital portfolio providers, company such is is for investment, we work capital other with the to in the cases, as senior, junior to and/or equity providers, capital an investment. We capital negotiate structure. on how our investment expected relate relative to the company’s We our make preferred see and a common invest equity investments to profit that has in companies the as a part a of our investing activities, particularly returns. when we At a times, unique opportunity in that from are the growth of company a and the potential several to enhance above we may companies undergoing potential to a restructuring but have of the attributes and management team we believe achieve successful turnaround. Preferred 7 Source: MVC CAPITAL, NC 10�K, January 10, 2007 T of equity investments by the may be Fund. structured with a dividend yield, which may provide us with a current return, if earned and received Our The senior, subordinated is and mezzanine over debt investments of several the are tailored to the facts to and seek circumstances to protect of the deal. specific structure risk in the negotiated a period weeks and is designed to require our rights and manage our negative transaction. We may structure debt instrument calls, restrictive affirmative and covenants, are default not, penalties, typically lien protection, will not be, equity take control provisions but and board that if observation. Our debt investments investments lower than and rated by any grade rating quality to as agency, (rated we believe such were rated, they would be below investment lower than "Baa3" by Moody’s or "BBB�" by Standard & Poor’s, are commonly typically referred "junk bonds"). Our mezzanine carry a fixed rate debt investments interest. in the vary. structured interest�only as subordinated payments to ten loans (with years or without warrants) that of The later loans years, may have with in the early and payments and of both principal principal amortization and interest maturities of three years, although debt maturities schedules Our mezzanine interest in the debt investments company. may thus, include equity features, rights such receive as warrants or options to buy a minority require additional portfolio cost Any and warrants as the or other portfolio we with our debt in value, securities generally only a nominal to exercise, company the appreciates warrants return to we may achieve and sale investment event�driven warrants. return puts. from this equity interest. We may structure provide minority rights the appreciation provisions and We may seek to achieve additional investment from of our Under buyout controlled certain circumstances, In addition to we our transaction. portfolio more than 50% of the common stock may acquire common equity investment, we may also provide senior loans, of a company in a control additional stock. capital to the company in the form of subordinated debt or preferred We securities, fund new investments current using cash, of the reinvestment of accrued and dividend income opt to interest and dividends the receipt in debt and equity security or the reinvestment interest through of a debt or equity in a (payment�in�kind or equity acquire security, income).From time in lieu to time, we may in also reinvest a accrued interest receivable new debt of receiving the such of interest cash and funding stock, of subsequent debt, or as investment. We may also to investments shares through issuance purchase the benefit of our common or preferred common or preferred stock. The issuance to access the public warrants consideration representing rights us our stock may provide offering, with of the raising equity benefit without having of the elimination capital markets to in an underwritten including added of any commissions a business in payable underwriters. Providing managerial received Management investments, Assistance. to the As development company, portfolio. In we are required to the to make significant assistance available companies generate our investment fee addition interest and dividends transaction, from our and we often additional income for the structuring, to diligence, administration, management services and financial guarantees we provide our portfolio companies through the MVCFS. In some cases, officers, directors and employees of the Fund or the wholly�owned subsidiary Adviser may serve as members of the board of directors of portfolio companies. The Fund may provide guidance and Fund or our management financing investors assistance to portfolio companies or with respect to such plans matters as budgets, events profit goals, business and strategy, management a additions public replacements and for liquidity generate private for portfolio fee firms company for providing business such as merger other or initial offering. to for MVCFS entities, may also additional equity income or other administrative and management (as it services other including development companies currently does Brantley Capital Corporation). Portfolio Company be attractive Monitoring. candidates We monitor our portfolio companies closely to determine their whether or not they continue operations portfolio to for further investment. Specifically, we monitor would decline ongoing performance investments in and and provide guidance that, and view, assistance where appropriate. to We well additional companies in our do not continue believe show promise. However, in the future. we may make follow on investments in portfolio companies that we for may perform equity We have follow established a procedures monitoring rating and for all loan investments. the The investment portfolio investments. professionals developed multi�dimensional flexible system of Fund’s These rating 8 Source: MVC CAPITAL, INC., �K, January 10, 2007 T of grids the are updated regularly and reviewed (the by the Portfolio Manager, together at with the investment to team. Additionally, valuation Fund’s Valuation for Committee portfolio "Valuation and to Committee") discuss meets least quarterly, review a written memorandum Compliance Fund’s each company the business policies updates. Furthermore, the Fund’s as they Chief relate to the Officer administers in portfolio Fund’s compliance and procedures, specifically investments companies. generally We public exit our investments of a portfolio when Our a liquidity equity event takes place, such as the sale, recapitalization after the if or initial offering warrants, company. includes holdings, including shares underlying to sell warrants, exercise of such typically a public registration rights which would allow us the securities the portfolio company completes offering. Investment outlined Approval Procedures. conduct one Generally, to four prior to approving any new and investment, structuring we follow the process is below. We usually months the of due of diligence before an investment this process considered longer for approval. However, depending on type investment being contemplated, may be or shorter. The typical key steps in our investment deal approval person or process are: � Initial investment screening by present investment proposal team containing � Investment written) � professionals entire an investment key terms and understandings (verbal and to the investment Officer rules team reviews the Our Chief Compliance and � proposed investment for compliance with the 1940 Act, the Code all other relevant professionals and regulations with authorization as to Investment � are provided can call a commence necessary, due diligence to: (i) Any investment ( � professional meeting, deemed or to review the due diligence reports review all the investment is structure and terms the (iii) obtain is any other information a rating deemed relevant system which and business tests stability. Once several due diligence completed, but as not the proposed to, investment flow, rated using factors including, limited cash EBITDA the growth, management future not We � use this rating system base line for tracking that the investment investment in the will Our Chief Compliance Officer confirms 1940 Act, the Code or any other applicable � proposed or cause us to violate the rule regulation Mr. Tokarz � approves is the transaction and The investment funded. Employees At October 13 individuals, 31, 2006, Michael investment Tokarz and of served portfolio as Chairman & Portfolio located in the Manager of the Fund and we employed and including staff. management are All as professionals, operations professionals office. administrative that Substantially all these individuals Purchase, New York the We believe our relations with our employees had been are are excellent. the of of the individuals fiscal (including Fund’s investment professionals) that employed to by Fund to the year ended to the October by TFG Advisers and expected continue provide services Fund. 31, 2006 are now employed The Fund no longer has any direct employees. Operating During equipment, other costs Expenses the fiscal year ended and the other October 31, 2006, costs including the Fund bore to fees the costs of obtaining office space, facilities, personnel relating transfer to administrative operations, necessary and conduct the Fund’s the business. The Fund Directors costs of costs also fees bears Fund’s expenses of Independent expenses litigation of and hiated[ agents, registrars reports to and disbursing agents legal and accounting custodian printing of mailing proxy materials and shareholders NYSE 9 fees fees costs disposing Source: MVC CAPITAL, INC., 10�K, January 10, 2007 T of of investments other including properly brokerage payable of fees the and Fund. commissions For the and other extraordinary 31, or nonrecurring expenses expenses and tax expenses by year ended October 2006, operating including expense constituted 6.85% average net assets. Under extent the for the the externalized in structure, services all investment to professionals of TTG Advisers and the its staff, when and to the engaged providing and routine not required be provided of such that by TrG Advisers under to Advisory are Agreement, provided and and paid compensation by overhead by the expenses except personnel or allocable such services, TTG to Advisers and the cost Fund, costs expenses firm advisors, relating to the following by items are borne by Fund: (i) and expenses including the of any independent agents, consultants valuation or other (ii) expenses incurred TTG and Advisers affairs for payable the third parties, in in monitoring on to financial its legal Fund and monitoring Fund’s the the investments by and performing due diligence party prospective portfolio services the fees shall for companies, require services not the are provided, however, approval to retention TFG Advisers of any shall is third perform such withheld) to if advance expected additional finance of board (which once the approval third not be unreasonably approved, on such will if exceed $30,000 from the party any expenditure other such third party costs, require to approval Fund’s board or to (iii) interest its payable tax debt and (iv) direct of the borrowing Fund’s any, incurred the investments advisory the costs (xi) maintain status (vi) offerings common any (viii) stock and other securities (v) investment between (ix) all and management its fees fees and payments agent and due under custodial securities administration agreement fees local Fund and of administrator and listing fees (vii) transfer fees federal and state registration state registration the Fund’s shares (xii) on any costs exchange and reports, filing (x) federal, reports and taxes independent directors’ and expenses the of preparing or other documents notices required to by governmental including bodies printing (including SEC) other (xiii) costs the cost of any of the proxy fidelity direct statements or other stockholders, and mailing costs and long any (xiv) Fund’s (xv) bond, costs directors and officers/errors and omissions liability insurance, mailing, insurance premiums of and expenses and outside the of administration, auditors legal allocable costs ( of in including the the costs cost printing, distance telephone, copying, independent a special and expenses associated space) with of the the establishment purpose Chief to vehicle (xvii) portion Secretary fiscal (excluding not fifty office Fund’s year, Chief Financial Officer, (xviii) related Compliance a Officer in and any an amount the to exceed percent (ii) $100,000, of the per in the travel aggregate and other in subject cap of $150,000 year of Fund, to is unreimbursed by (e.g., meals) out�of�pocket expenses if (subject item above) incurred clients IT TTG and travel Advisers Advisers, (xix) all sourcing investments then the for the Fund Fund provided fifty that, the its investment allocable sourced for multiple of Fund shall only reimburse by the in percent of with pro rata portion of such expenses (including other expenses incurred connection to administering incurred the in Fund’s business and other out�of�pocket to a portfolio expenses (subject item (ii) above) providing significant managerial assistance company). Valuation of Portfolio Securities Pursuant if to the requirements of are the 1940 Act, at we value our market of portfolio securities at their current market values or, market quotations generally not not readily available, readily their estimates of fair values. Because these our portfolio company at investments accordance independent of do have ascertainable values, we record investments directors fair value also hire or in with Valuation Procedures consultants to adopted by our board directors. Our board of may review our Valuation Procedures or to conduct an independent valuation of one more our portfolio investments. Pursuant three to our Valuation Directors) if Procedures, fair the Valuation Committee of portfolio (which is currently comprised of basis in the per (or Independent frequently, determines appropriate valuations the more deemed as under circumstances). (loss) company investments on a quarterly in valuation are recorded Any changes Currently, statements share is of operations "Net unrealized a gain on investments." fair values our as net the asset value recent value ("NAY") quarter calculated in the and next published on monthly per share. basis. (If The determined of most to fair end are reflected, calculated NAV the Valuation Committee determines an 10 Source: MVC CAPITAL, INC., 10�K, January 10,2007 T of investment published more frequently per share.) than quarterly, the most recently determined fair value would be reflected in the NAV The Fund securities the date calculates other assets our NAV per share the by subtracting all liabilities from the total value of our of our portfolio stock and of and dividing result by the total number of outstanding shares common on valuation. At October fair 31, 2006, approximately 79.50% of our total assets represented portfolio investments recorded at value. Initially, Fair in Value Investments and by the the held by the Fund are valued view, at cost (absent the existence value). of circumstances During the period that a warranting, Fair other management’s is Valuation Committee’s Fund, its a different to initial Value Investment must be held original cost may cease be the represent to an appropriate fair valuation, values. Rather, and the factors considered. No pre�determined assessments formula can based upon applied at determine the Valuation Committee makes in fair value value period which Securities willing of the portfolio other than company in a forced the sale, could be sold an sale orderly ("Fair disposition Value"). or, over a reasonable of time between the parties, is or liquidation the The in liquidity cases, event whereby the initial Fund exits of an investment portfolio generally merger, the recapitalization some public offering the company. Valuation There expressed Value of a Methodology is no one a methodology of values, security, traded to determine the Fair Value derives and, a in fact, for any portfolio security, Fair Value may be Fair as range from which the Fund single the estimate portfolio of Fair Value. To determine results the portfolio publicly factors. Valuation Committee analyzes company’s financial and available, audited as projections, well as other comparables generally when available, precedent practicable, exit transactions portfolio in the market to when The Fund requires, where and/or companies upcoming the provide annual fiscal year. and more regular unaudited of our financial statements, annual projections for the The valuation fair value portfolio that securities is inherently readily subjective. ascertainable Because market used had of inherent uncertainty of fair of portfolio differ securities the fair do not have values, a our estimate of fair value may significantly securities. disposition from market reflect value that would fees have been ready market existed for the Such of values also do not brokers’ or other selling costs which might become payable on such investments. Equity are Securities. at The Fund’s equity interests in portfolio analysis companies of fair for which there is no liquid factors, public market as All valued Fair Value. The Valuation Committee’s flow(s), to net value may include various value such multiples of EBITDA, may be cash income, revenues upon or in limited the particular to instances book or liquidation value. of these factors actual subject adjustments based circumstances of a portfolio company or the to Fund’s previous investment position. For example, adjustments EB1TDA or related may take into account compensation owners or acquisition, recapitalization, or restructuring items. The Valuation Committee discounted Committee well as for illiquidity may look other the size to private merger and practices portfolio the acquisition in statistics, public Value. trading multiples and factors, or industry determining Fair The Valuation may other also consider it and scope of a any factors deems resale relevant in assessing positions. value. and weaknesses, as company and its specific strengths The determined Fair Values may be discounted to account for restrictions on and minority Generally, available is the value upon of our most at equity recent interests closing in public public the companies price. for which market securities security. quotations that carry are readily restrictions based typically the market Portfolio certain on sale are valued a discount from and public market value of the Loans a and Debt value or Securities. For loans debt of the securities, portfolio Fair Value generally approximates indicate a cost unless Fair there is reduced or overall financial condition company or other factors lower Value for the loan debt security. Generally, portfolio convertible in arriving ability at a Fair Value for a debt the security or a loan, considers the the its Valuation Committee underlying of the assets. focuses on respect to the a company’s debt to service and repay debt and also With the security, the Valuation Committee analyzes excess value of underlying security 11 Source: MVC CAPITAL, INC., 10�K, January 10, 2007 T of over the conversion price as if if the security was converted is when not the conversion convertible, feature the is "in the money" appropriate is (appropriately in valuing the discounted underlying the restricted). is If the security currently use of an security to service discount the the debt. security typically considered. focuses If the the value of the underlying ability less than conversion price, Valuation Committee on portfolio company’s securities debt and repay with equity a When security, the the Fund receives nominal its cost in warrants the or free equity ("nominal cost equity") cost debt at Fund allocates cost basis investment between securities and nominal the time of origination. Interest Origination, income closing is recorded on an accrual basis to the extent that such amounts are expected are to be collected. into and/or terms of closing the fees associated loans. closing with investments in portfolio of a loan are companies or accreted income over the respective applicable origination, Upon and the prepayment debt as security, any prepayment Prepayment penalties and unamortized are loan loans commitment fees recorded income. premiums For which recorded debt on when and received. loans, securities, preferred securities with contractual to the payment�in�kind loan interest or dividends, preference if represent contractual interest/dividends maturity, that if accrued will not and added balance or liquidation that generally becomes valuation due at the the Fund accrue payment�in�kind interest is interest/dividends the portfolio company indicates interest interest payment�in�kind of the portfolio to the not collectible. the However, the Fund not may accrue in question. All the payment�in�kind payment�in�kind the health company principal and underlying securities is are to that has been added balance or capitalized subject ratification by Valuation Committee. Custodian US Bank securities. National Association principal business is the primary the custodian (the "Primary is Custodian") North of the Fund’s Drive, portfolio Suite 302, The office of Primary Custodian 1555 River Center Milwaukee, WI 53212. Transfer Agent and Distribution Agent employs Computershare and to act Ltd. as as its The Fund records, principal process transfer agent to record in the transfers of the shares, maintain proxy plan. distributions office agent is for each participant Street, Fund’s dividend reinvestment The business of such company 250 Royall Canton, Massachusetts 02021. Risk Factors In the normal Fund’s course of operations that contain its business, portfolio the Fund, in an effort to keep its shareholders issue and the public informed either to in about writing the and or of investments, may from time�to�time information. projected or certain these statements, or orally, plans business or strategies may contain forward�looking of the Fund or portfolio companies, or anticipated anticipated statements results are to benefits Generally, or anticipated statements relate benefits or consequences to of such the plans or strategies, or projections results. projected of new follow�on securities future investments or other made by or of are the be made by and Fund, involving purchases are not or sales of of aspects Fund’s to risks operating uncertainties operations Forward�looking could cause actual guarantees performance and subject the that differ materially. to a As noted elsewhere uncertainties, in this report, Fund’s and portfolio the of investments control subject number of of which, price risks, and other influences, materially many of affect which the are outside of the Fund, or its and any one the or a combination of which, stock, could results of the Fund’s the operations, NAV, to market accurate. of its common and whether forward�looking statements made by in a Fund Capital ultimately prove a be Investing objective. MVC involves number of that significant risks relating to our business objective. and In investment addition, the As result, there are can be no assurance to we in will achieve our investment stock. following risk factors applicable an investment our common 12 Source: MVC CAPITAL, INC., 10�K, January 10, 2007 T of BUSINESS Business of the risks are risks risks that are associated risks with general business with conditions, the economy, and the operations securities. Fund. Business are not associated our specific ments[h in or an offering of our We depend objective. on key personnel of TTG Advisers, especially Mr. Tokarz, seeking to achieve our investment We lose depend to on the continued services of Mr. Tokarz and certain it other key management impact the personnel. operations If we were and to access lose any of these personnel, particularly the Mr. Tokarz, of could negatively our we could business opportunities. Upon to serve the effectiveness the Advisory has Agreement, into Fund’s employment with agreement pursuant following Agreement However, impact the to with Mr. Tokarz which was terminated. as However, the Mr. Tokarz Portfolio entered an agreement twenty�four Furthermore, the TTG Advisers months he has agreed 1, Fund’s Manager extraordinary initial for the full calendar the November may there not is 2006, absent be terminated a risk that to by ’ occurrence of certain the events. Advisory Agreement. significantly Advisers during expertise two�year term of Fund, Advisory could still Mr. Tokarz’s its may be unavailable to the which Fund’s ability achieve investment objective. Our investment Our for the future adviser, TTG Advisers, is a newly�formed extent entity. success depends structuring, to a significant closing, on the of services of our investment on the adviser. We of is are dependent final selection, and monitoring identifies, our investment structures, operations. capital. as of the diligence and skill of our newly investments, formed and has the a investment services it adviser. TTG Advisers evaluates, results of monitors and Because provides significantly impact has our ’ disposes our Advisers and newly formed, it limited operating professionals history that and currently limited equity However, fiscal Mr. Tokarz the 31, Fund’s 2006 are investment employed by ’ had been are employed to by the Fund to year ended to the October now Advisers and expected continue provide services Fund. Our returns may be industry substantially lower than the average returns historically realized by the private equity as a whole. performance of the not indicative Past private equity industry the is necessarily of that sector’s future performance, will nor is it necessarily the are rates a good proxy for predicting realized related returns private of the Fund. We cannot as a guarantee that we meet overall or exceed returns of return historically factors by to the equity as a industry whole. Additionally, our impacted by certain our structure publicly�traded business development company, including: � the lower return we are likely to realize on short�term liquid investments during the period in which we are identifying � potential disclosure as investments, required and of business the periodic development portfolio companies, companies. which could result in the Fund being less attractive an investor to certain potential Substantially all of our portfolio the investments values 1940 these are recorded portfolio at "fair value" and, as a result, there is a degree of uncertainty Pursuant ascertainable regarding to the carrying of our Act, investments. requirements of values, the because at our portfolio in company investments do not have readily market we record investments fair value accordance with Valuation Procedures adopted by our board At October fair of directors. 31, 2006, approximately 79.50% of our total assets represented portfolio investments recorded at value. There that is no be single applied standard to the for determining facts for the fair value in good faith. As a result, determining fair value requires a judgment specific process and circumstances of each portfolio investment specifically while employing value consistently applied valuation types of investments we make. We each individual 13 Source: MVC CAPITAL, INC., 10�K, January 10, 2007 T of investment where and record unrealized depreciation for an equity a investment security is that we believe has become we impaired, record including unrealized collection if of a loan or realization indication of an doubtful. Conversely, that the will appreciation appreciated readily we have an value and, (based on significant has development) also appreciated uncertainty underlying where portfolio company Without of our for the has a in therefore, value our equity security in value, appropriate. fair ascertainable market differ the and because from be the of the inherent that of fair valuation, value investments investments, may and significantly values would have been used had a ready market existed differences could material. Pursuant three to our valuation procedures, reviews, our Valuation Committee and determines fair (which valuations is currently comprised basis of (or in Independent if Directors) considers the on a quarterly are more statements frequently, deemed as appropriate under circumstances). appreciation Any changes (depreciation) in valuation investments." recorded the of operations "Net change in unrealized on Economic Many slowdowns These of recessions or downturns in could impair our portfolio companies and harm our operating may be company in susceptible to to results. the companies which we have made or will make investments the ability a economic event. assets. or recessions. An lead economic slowdown may losses in affect of a engage net in a liquidity conditions could to financial our portfolio and decrease our by revenues, income and Our conditions. private overall business of making of an active private equity investments may be equity affected current and future the slow, market amount which markets such of could could The absence investment to the mezzanine lending a result, or private the In environment may slow may in the events equity activity generally. As pace of our investment significant activity impact have an our ability achieve our investment valuations affect the objective. addition, the changes capital involving effect on of private companies and timing and on of any potential realized for liquidity companies. This could amount gains on our investments. We may not realize gains in from our and equity investments. When we well. invest also mezzanine directly senior debt equity securities, securities. We may and invest gains in various we may Our goal In acquire is warrants to or other equity securities equity as ultimately the equity dispose of such interests in realize upon our and, disposition in fact, of such decline interests. in value. However, addition, interests we receive or invest or may not in appreciate in value may the equity securities we receive in which it would be advantageous on resale to resell. may be subject to restrictions during periods that we do realize on Accordingly, we may not be able to realize gains from our equity interests, and any gains of any equity interests may not be sufficient to offset any other losses we experience. disposition invest the The market for private equity investments can be highly ability competitive. to participate In in some cases, our status as a regulated business development competition company in may hinder our activities affiliates investment other opportunities. We small face our investing from of private equity funds, business service development financial business of portfolio companies, investment banks, investment large industrial, technology, investors. and companies, business investment company, companies, are required wealthy individuals quarterly and foreign As a regulated description development companies requirement. we to disclose securities. this the name and business are not and the value of any portfolio Many and not of our competitors hinder our subject to this disclosure portfolio investor to a Our obligation to disclose information current could future, subject ability us to invest in certain as companies. given Additionally, other than regulations, a private than may make to the less attractive a potential portfolio company greater equity fund same regulations. Furthermore, more difficult some of our to competitors have purchase precluded resources we do. Increased prices. competition a result would make it for us or originate investments certain at attractive As of this competition, sometimes we may be from making investments. 14 Source: MVC CAPITAL, INC., 10�K, January 10, 2007 T of Loss of pass�through have operated tax treatment would as a We to qualify qualify if P substantially reduce net assets and income available for dividends. If we meet source tax of income, diversification and distribution for requirements, we tax will for effective pass�through to to treatment. these We would cease In to qualify such difficulty pass�through meeting before or the treatment to we were unable comply our with requirements. addition, cases we may have requirement receiving make cash distributions representing shareholders If because fail in certain as a without such whether to the income. or we to qualify it, RIC, we may recognize income we will have to pay reduce the corporate�level taxes on all of our income not we distribute which would as a substantially amount subject of income to available for distribution our shareholders. Even not if we qualify RIC, we generally will at be least a corporate�level income generally tax on income to a we do distribute. tax. Moreover, if we do not distribute 98% of our income, we will be subject 4% excise Changes in the law or regulations that govern in the us could laws have a material that impact on our business. We and are regulated by the SEC. affect Changes our or regulations govern business development companies RICs may significantly business. Results may fluctuate and may not be will fluctuate indicative of future you performance. not Our be operating results and, therefore, should In rely to on current the or historical period results to indicative factors of our performance could volume of cause and operating fee in future results earned, reporting to periods. addition many of above�cited in the in risk factors, other fluctuate including, in among to others, variations variations investment the origination recognition income unrealized variation or losses, timing of prepayments, degree which and timing in of the realized and gains the we encounter competition our markets and general economic conditions. Our common stock price can be The higher control or trading price than volatile. of our the price common you pay related stock for to may fluctuate substantially. The price of the lower your our shares, depending on many These factors, factors common some of which include the stock are may be our beyond and may not be and volume directly operating performance. market following: � price � fluctuations in the in the overall stock from time of to time of business significant or other � volatility market price and trading volume securities development companies financial resulting equity services companies trading in derivative securities, or tax in securities related to volatility from our common positions stock including puts, calls, long�term � participation policies or LEAPs, with or short respect trading changes � in regulatory or anticipated guidelines earnings to business in development results companies or or RICs actual changes our or fluctuations our operating changes in the expectations � of securities analysts and trends or general � economic conditions loss � of a major funding source of key personnel. departures We are subject to market discount risk. As with any sold, losses the the price the at the stock, the price of our shares will fluctuate original with market investment. conditions and other factors. If shares gains are or received sale may be more shares will of sale. or less than not the Whether but will investors will realize upon of our depend directly of upon our NAy, be depend by such upon the market price of shares time Since shares the market price our shares will affected factors as the other relative demand for and supply of the in the market, general market and economic conditions and factors 15 Source: MVC CAPITAL, INC., 10�K, January 10, 2007 T of b shares our control, recently we cannot traded at predict a whether to the shares will trade at, below shares, or as above well our NAy. of often Although other our have premium our at y,[ historically, to their our as those closed�end over time. investment companies, have frequently traded a discount NAy, which discount fluctuates We have not established to a minimum dividend future. payment level and we cannot assure you of our ability to make distributions our shareholders that in in the We the cannot assure we cash will achieve investment results to that will allow us is to make cash by, distributions or things, year�to�year increases distributions. In Our addition, to ability the make distributions test impacted to will us among other risk factors described in this report. limit will asset coverage applicable as a business at development our board such other to company directors as can and our ability make distributions. Any distributions be made the discretion status of of depend of on our earnings, our financial condition, to maintenance time. of our assure RIC and factors our board to directors may deem relevant from time We cannot you of our ability make distributions our shareholders. We have borrowed and may continue the risk to borrow money, in us. which magnifies the potent talfor gain or loss on amounts invested and may increase have borrowed and of investing We amounts may continue forward. to borrow also investment objective and, going Borrowings, increase the to the 1940 Act limits) in seeking to achieve our money (subject known as leverage, the potential for gain or loss on magnify associated invested therefore, can 1940 in risks with investing in our securities. Under or "issue the senior provisions Securities" of the Act, we are permitted, that as a asset business development as company, 1940 to Act, to borrow equals satisfy of at money least this only of amounts securities. to such our coverage, assets defined in the 200% test. after each issuance senior If the value of our of declines, and, we may be unable depending on the If that happens, a we may be required sell at a portion a our investments sales nature our leverage, repay portion of our indebtedness issue senior fixed time when such to, may be disadvantageous. companies superior to the We Lenders may borrow of these shareholders. stock to from, and debt securities claims banks, insurance that are and the other lenders. of senior securities If the have dollar on our assets claims our to common common consolidated value of our assets it increases, then leveraging would cause NAV if attributable the value our increase more sharply than would cause our have had to we not leveraged. Conversely, than it of our have payable leverage, than it assets leveraged. decreases, leveraging would in NAV decline more in sharply otherwise would interest the had on we the not Similarly, any increase net consolidated income to increase excess of consolidated it borrowed funds would in cause our investment would income cause net more than income ability to would without while any decrease would have had our consolidated income a decline a investment affect decline more sharply stock we not is borrowed. generally Such could negatively our to make common dividend payments. Leverage considered speculative investment technique. Changes Because before net in interest rates may affect our cost of capital and net operating income. to we have and rate borrowed unrealized and may continue or losses, to borrow money we not make investments, our net investment income realized at gains or net rate investment at income, invest between assurance the which we borrow change of in funds and the which would may be dependent upon the these funds. As a result, there material difference can be no net into that a significant In market interest rates have a adverse effect on our investment investments increase, income. that periods declining return. interest In rates, we may have sharply difficulty investing rates, our borrowed cost capital offer an appropriate periods of rising interest a our of funds would which and could equity to reduce capital our net investment our income. We may use combination utilize of long�term and short�term facilities borrowings means to finance financing. investing activities. We may our short�term are credit as a to bridge long�term debt. Our long�term interest fixed�rate investments financed in primarily effort to with limit equity and long�term exposure extent fixed�rate We may use Such rate risk management various techniques interest an our to the to interest rate fluctuations. the techniques may include rate hedging activities permitted by 1940 Act. 16 Source: MVC CAPITAL, INC., 10�K, January 10, 2007 T of We may business. be unable to meet our covenant obligations under our credit facility which could adversely affect our On October ("Credit Credit Facility Facility I. 28, I") 2004, the Fund entered into a one�year, cash (the collateralized, $20 July million 20, revolving the credit facility with LaSalle Bank National Association loan "Bank"). On I 2005, Fund amended million Credit a to The maximum the aggregate maturity date 27, amount under Credit Facility 31, as was to increased from $20 31, $30 I million. Additionally, was 2006, extended the from October 2005 August 2006. into Facility expired on August 31, 2006. On April credit Fund and MVCFS, Facility April four�year, $100 million revolving facility the ("Credit I co�borrowers entered new "Guggenheim" ($27.5 million million as administrative agent revolving to lenders. facility facility the On 27, Guggenheim Corporate $45 2006, the Fund borrowed in with Funding, million Facility LLC drawn drawn from from the the credit credit and was $17.5 repaid million in full term debt) 2, under Credit July in I the The Fund $27.5 revolving million 2, on May 2006. On 28, 2006, debt) borrowed Credit portion $57.5 million I. ($45 drawn the from revolving the credit facility and $12.5 on the million term under Facility On August Facility 2006, Fund repaid the $45.0 million credit borrowed with revolving credit facility of Credit I On August I, 31, 2006, Credit default if revolving facility LaSalle Bank National not Association, Credit Facility expired. events In The of Facility I contains covenants could that in than we may payment that be the able to meet If we cannot meet indebtedness Facility other these covenants, would require arise, which result of applicable being accelerated. required addition, to (i) we working the capital greater provided by or Credit obtain the H, we may be of either seek to increase there availability under in Credit debt Facility H ( on sources financing. As of October Credit 31, 2006, was $50 million term and $50 million revolving note outstanding under Facility I you can we changed from venture evaluate We have a limited operating history upon in which our new management objective in team. in Although 2003 we commenced long�term in the operations capital 2000, our investment capital and strategy September from seeking appreciation investments networking, from capital information technology information companies services (primarily to Internet, e�commerce, to telecommunications, maximize total return in the software and industries) an objective of seeking to concentrate in a variety appreciation and/or income. and, We as a no longer have our our a strategy seeking our investments of industries. information technology a limited industries history result, new investments current may be Therefore, we have evaluate only our of operations under investment objective and strategy upon which you can business. A portion of our existing investment 2.42% of portfolio was not selected by the investment team of TTG Advisers. As of October management long�term cash return Until 31, 2006, the Fund’s assets are represented to the by investments prior made by objective the Fund’s former team. These investments were made pursuant capital Fund’s in investment technology i.e., of seeking Generally, or a capital appreciation received legacy from venture on these investments until in the not information event," companies. public offering to may not be then, these returns. investments remain were our a "liquidity a sale, merger, realize occurs. investments because Fund’s in portfolio. We are the managing Fund’s them current try and maximum strategy, Nevertheless, they made to accordance our with investment their future performance may impact ability achieve current objective. Under the Advisory Agreement, TTG Advisers or is entitled to compensation investments in based on our to portfolio’s performance. incentive This arrangement compensation. may result in riskier more speculative an effort maximize The way in which the compensation payable to TTG Advisers is determined to recommend riskier or more investments and to use leverage speculative investments. Under certain circumstances, the use of leverage the may increase team adversely appropriate the affect may encourage to increase the likelihood the investment on our would return of default, related which to our shareholders, including investors in this offering. including the In addition, key criteria determining if investments team and investment exclusively strategies, preservation of capital, might be under�weighted investment focuses or disproportionately on maximizing returns. 17 Source: MVC CAPITAL, INC., 10�K, January 10, 2007 T of There are potential officers conflicts of interest that could impact our investment returns. Our in the and directors, and members of as the TTG of Advisers investment they team, may serve entities that operate the same or similar lines of business not we do. Accordingly, us or may have attention or director obligations It is to those that entities, fulfillment opportunities of which that or might be in the best interests our shareholders. possible the new investment team meet our investment or directors objectives may come role as to the of one of management entity or or as members professional available, our officers in his or her and, if so, an officer of another be offered, an investment associated to us. with that entity, such opportunity might not otherwise made Additionally, clients, the including as us. an investment that end, if adviser, TTG Advisers has a fiduciary additional obligation to act in the best interests of its To TTG Advisers manages to allocate any investment in a fair vehicles or client accounts If of in future, TFG Advisers will endeavor investment fund to opportunities in the future, and equitable manner. TI’G Advisers chooses Advisers result, to establish another they the investment will when the investment should that professionals TIG As our a identify an investment, times have choose of which investment has fund make differ the investment. those there may be giving to when management In team TTG Advisers interests from of ] shareholders, rise to a conflict. an effort to mitigate situations that give rise to such conflicts, Advisers adheres which a policy (which was approved other by our board) that relating to allocation of investment to offer the opportunities, generally in requires, among and debt things, TTG as Advisers continue equity please Fund in small investment opportunities mezzanine For securities as well non�control policy, investments see and middle market Strategy U.S. companies. a further discussion of this allocation "Our Investment Allocation of Investment Opportunities" above. The war with Iraq, terrorist attacks, the Middle East crisis in and other we acts market for our common stock, impact the businesses which invest or war may affect any of violence and harm our operations and our profitability. The war the U.S. with Iraq, its aftermath and the continuing occupation markets. of Iraq are likely to have the a substantial impact on and world economies predicted and securities The nature, scope and duration of war and occupation and your or in cannot be investment. U.S. with any assure attacks certainty. Furthermore, there will not terrorist attacks may harm attacks or our results the of operations We invest cannot Such you and that be further terrorist States against United States businesses. armed conflicts in the United elsewhere in may impact States. the businesses which from we directly are or indirectly, generally by undermining economic conditions theUnited Losses resulting terrorist events uninsurable. Our financial condition and growth. Our to results of operations will depend on our ability to effectively manage our future ability achieve our investment on a cost�effective process, acceptable to objectives basis ability is can depend on our ability to sustain continued capabilities, growth. our and our and on our Accomplishing I management access to financing business, financial this result largely a function of our marketing attentive of the investment sources our to provide competent, and efficient to hire, services train, on terms. As we grow, manage our TG Advisers may need have a supervise effect manage new employees. Failure effectively future growth could material, adverse condition and results of operations. Investment risks risks are risks associated with our determination conditions or those to execute to on our business offering objective. These risks are not associated with general business relating an of our securities. Investing in private companies involves a high degree of loans of risk. Our investment private businesses portfolio involve a generally consists of to, and investments risk, in, private result companies. Investments losses in high degree business and is financial which little can in substantial and the accordingly should in be considered speculative. There generally very due publicly available information the about companies investment which we invest, and we rely significantly in on the diligence of the members of Fund’s team to obtain information connection with our investment decisions. 18 Source: MVC CAPITAL, .,[ 10�K, January 10, 2007 T of Our investments in portfolio companies are generally from illiquid. We generally in acquire portfolio our investments (other than directly or the issuer in privately typically negotiated subject to transactions. restrictions Most on resale has of the or a investments our no cash market. cash equivalents) exit are otherwise have liquidity adversely for us to event, affect established as a sale, trading We or may initial our investments offering. at when when the portfolio company such our recapitalization dispose public ability to of In equity and if debt securities forced times liquidate in the such investments. the addition, we were liquidation to of our investments may may be otherwise advantageous some or all of the immediately liquidate illiquidity it The investments such portfolio, proceeds of such could be significantly less than the current value of investments. Our investments lose its in small and middle�market privately�held companies are extremely risky and the Fund could entire investment. Investments including the in small and middle�market privately�held companies are subject to a number of significant risks following: Small loans capital and middle�market we make sources to companies may have includes limited financial financing that resources to this to and may not be attractive to us able to repay the them. Our strategy to providing companies that typically do not have for us readily available them. it While we believe provides an opportunity to generate � profits, this may make difficult typically for the borrowers narrower smaller as general repay their loans lines upon maturity. than Small large and middle�market companies. Because companies our target have are product businesses, and smaller market shares may be more In vulnerable companies they to competitors’ actions and market intense conditions, as well including economic downturns. addition, greater smaller companies resources, of � may more face competition, competition from companies and other with financial a larger extensive development, and technical publicly manufacturing, marketing capabilities, and number qualified is managerial little personnel. available information There generally to or no about there is these privately�held little companies. publicly professionals Because we seek operating make investments financial diligence learn all in privately�held companies, generally or no available to and information investigations of the material about of them. As a result, we rely on our investment their operations these perform due these privately�held companies, to and their prospects. We � may not information we need know regarding companies through our investigations. Small and middle�market companies to litigation, companies generally have less predictable in operating results, results. We expect to that our portfolio parties of may have significant variations their operating businesses to support may from time subject to a finance time be risk or may be engaged require in rapidly changing with products their substantial obsolescence, their may in substantial additional capital operations, or net expansion adversely maintain affected other � competitive the position, business by changes cycle. may otherwise have a weak financial position Our portfolio companies may not meet by are their senior lenders. to may be income, cash flow and coverage tests typically imposed Small success and middle�market of a small or businesses more likely also be dependent on the on one or two persons. Typically, efforts the or middle�market two persons have or a small a material company The group of persons. impact on our are depends management of in turn, to talents and more of one death, disability or resignation and, one us. or of these persons could � adverse portfolio to company greater will on Small and middle�market companies our likely have exposure fewer economic than downturns larger than larger companies. economic � We expect that portfolio likely companies have have resources businesses and an Small downturn may and middle�market in thus more a material limited adverse effect on them. companies that may have risks that operating criteria. histories. We may make with particularly debt limited or equity operating to, investments histories are other new companies to the meet our investment Portfolio face companies exposed risks, operating new businesses and may be susceptible officers. among market downturns, competitive pressures and the departure of key executive 19 Source: MVC CAPITAL, INC., 10�K, January 10, 2007 T of Our borrowers may default on their payments, which m loans, sources. it, have which an effect on our financial performance. a We than that may make long�term secured to obtain unsecured, subordinated invest in may that involve higher degree financial of repayment risk conventional loans. We primarily companies In may have failure to limited resources adversely a and affect a in may be unable company’s financing to from a loan traditional addition, the numerous meet factors a may portfolio its ability repay we make economic to including business plan, financial downturn condition industry prospects or operating results, or negative conditions. in Deterioration collateral. in a borrower’s and may be accompanied by deterioration any related Our investments Our investment companies. carry debt a fixed in mezzanine and other debt securities may involve signt other debt loans risks. strategy contemplates investments are in mezzanine as and securities (with or of privately held that "Mezzanine" rate of are investments typically also will structured subordinated and other types without warrants) interest. not, We may make not senior rated secured by any grade of but loans or debt believe investments. that if Our investments were and they typically be, rating quality to as agency, (rated we such investments lower than quality rated, would be below investment lower than "Baa3" of by Moody’s investment interest or "BBB�" by Standard & Poor’s, commonly referred "junk to the bonds"). Loans below to grade and have predominantly speculative characteristics in portfolio with respect borrower’s in a capacity level pay repay and/or principal. loss Our debt investments principal. companies may thus result high of risk and volatility of When entity, we are a debt or minority equity investor in a portfolio and management of the company may make decisions company, that we may not be decrease the in a position to control the could value of our portfolio holdings. We portfolio anticipate making debt and minority equity investments therefore, disagree, serve not we and will the be subject to the risk that a company may for may make take risks business or decisions act in with which ways that we do shareholders and management of liquidity in interests that of in such the company markets otherwise in privately not our be interests. able to Due to the lack our investments as readily held like. companies, we may dispose of our our portfolio companies the as we would holdings. As a result, a portfolio company may make decisions could decrease value of our portfolio We may cause us choose to lose to all waive or defer enforcement of covenants in these in the debt securities held in our portfolio, which may or part of our investment to companies. structured the operation to include Some of our covenants condition. placing loans our portfolio companies may be on to customary company’s covenants, business business including and and financial its affirmative and negative obligations elect of each of these financial However, or from time or defer financial receiving of to the to time, we may of and waive as breaches acceleration our on right to collateral, payment, depending the waive the enforcement condition the full remedies, prospects of such of of obligations or foreclosure upon the particular portfolio interest company. These actions may reduce by a likelihood of our in the amount future as payments of these or principal and be accompanied limited financial deterioration resources, value underlying future all collateral many of may go companies may have may be unable meet obligations or part and bankrupt. This could negatively impact our ability to pay dividends and cause you to lose of your investment. Our portfolio companies may incur the obligations that rank equally with, or senior to to, our investments of principal or insolvency, in such prior to companies. us, As a us result, holders of such the full obligations may be entitled in the payments interest preventing from obtaining value merger of our investment or bankruptcy that event of an liquidation, dissolution, reorganization, acquisition, of the relevant portfolio company. the securities in Our we invest. portfolio companies such may have other the other obligations rank equally holders with, are or senior entitled to, which By their terms, securities dates interest or principal on or before in the may provide that the on which we are entitled liquidation, to receive in respect or payment of the of in to receive payments securities which we invest. Also, event of insolvency, dissolution, reorganization bankruptcy of a 20 Source: MVC CAPITAL, INC., 10�K, January 10, 2007 T of portfolio typically company, be entitled holders of securities ranking in than full senior to our investment receive in the relevant portfolio company investment. assets would After to receive that are to payment senior the case before the we any distnbution in respect of our repaying repaying would investors its more us, other portfolio company ranking other may not have any remaining in to use for obligation to share us. In equal of any securities equally investors with securities which we As invest, we of have on an basis distributions or of with holding such securities in the a event result, an insolvency, liquidation, dissolution, obtaining or the reorganization full bankruptcy of the relevant portfolio company. we may be prevented dissolution, from value of the our investment portfolio in the event of an insolvency, liquidation, reorganization bankruptcy relevant company. Our the portfolio effect if investments one of those may be companies conceiztrated in a a limited number of loss. portfolio companies, negatively which impact would our magnify to were to suffer all significant This could ability pay you dividends and cause you While concentrated to lose or part of your investment. we aim to have a broad mix of investments in portfolio companies, our investments, is at any time, in a limited number of companies. affected investment. if A consequence of this concentration that the aggregate or if returns may be we to write seek to realize may be fixed adversely a small number of our investments the applicable federal perform tax poorly we need down we do the not value have of any one such Beyond income diversification requirements, guidelines for diversification, and our investments impact our ability to could be concentrated in relatively few all portfolio part companies. investment. These factors could negatively pay dividends and cause you to lose or of your Investments U.S. in foreign debt or equity may involve significant risks in addition to the risks inherent in investments. Our investment applicable typically control limits associated regulations, strategy has by resulted in some investments Investing in debt or equity of can foreign companies us to (subject risks to prescribed the 1940 in Act). in foreign companies include expose rates, additional in not with investing U.S. companies. These risks exchange changes exchange markets and political and is social instability, the case less expropriation, in the imposition of States, foreign taxes, less liquid less less available supervision obligations, of information exchanges, than generally United higher laws, price transaction difficulty volatility. costs, in government contractual brokers and issuers, developed standards bankruptcy and greater enforcing lack of uniform accounting and auditing Certain Government operate Regulations regulated We in a highly environment. The following discussion generally summarizes certain government Business regulations. Development Company. A business development in the company States available other is defined and purpose regulated of by the 1940 Act. A to business primarily development private company provided must be organized managerial United for the to investing in or lending companies capital id[ making by public assistance them. to A business invest in development long�term, private company may use shareholders and from sources investments in businesses. As time a business development company, the we may of our assets not acquire assets to any asset other than "qualifying of the assets" unless, total at the we make the acquisition, assets. The principal categories (1) Securities value qualifying represent at least are: 70% value of our of qualifying relevant our business purchased to in transactions limited 13 as not involving is any public offering from the or issuer of such securities, which issuer (subject the to certain exceptions) an eligible portfolio company, portfolio portfolio from any person or is who is, or has been person, during subject as preceding rules months, an affiliated person the of an eligible "eligible company, from any defined other such may be prescribed by SEC. An company" in the 1940 Act any is issuer which: under the (a) organized laws of, and has its principal place of business in, the United States 21 Source: MVC CAPITAL, INC., 10�K, January 10, 2007 T of (b) business is not an investment company or a (other than a small business investment investment company company but wholly owned by the development 1940 company) company that would be an for certain exclusions under the Act and any of have the following: (c) satisfies � does credit � not any class of securities with respect to which a broker or dealer may extend margin is controlled by a business development the business company or assets or a group of companies has including a business development director � is company eligible solvent less than and development company an affiliated person who is a of the portfolio company having total a small and of not company $2 of not more than $4 million and capital and surplus million. The SEC definition recently adopted Rules 2a�46 and 55a�l under the 1940 Act, which together expand the foregoing of "eligible portfolio company." (2) Securities of any eligible portfolio company transaction which from we control. (3) Securities affiliated purchased of if in a private a U.S. issuer if that is not is an investment bankruptcy unable to company subject its or to from an person or the the issuer, issuer, or in transactions incident to the than thereto, the its issuer in and reorganization as they immediately assistance prior other purchase of securities was meet obligations came due without of such an material conventional lending or financing arrangements. transaction eligible if (4) Securities eligible portfolio ready market for securities and we already company purchased from any person in own 60% of the outstanding equity a private there is no of the portfolio company. (5) Securities (4) received to the in exchange for or distributed on or with to respect to securities securities. described in 1) through above, or pursuant (6) exercise of warrants Government or rights relating such Cash, cash equivalents, U.S. securities or high�quality debt maturing in one year or less from the time of include investment. To certain securities described available above to the as qualifying assets for the purpose of the 70% test, a business development providing policies to company must make and or issuer of those securities significant managerial or business assistance objectives such and as significant a portfolio portfolio guidance company, counsel making concerning loans the management, company. operations, of to a portfolio We offer to provide managerial assistance each of our companies. company, As securities security a business development we are entitled to issue senior securities stock, in the as form of as stock class or senior representing has indebtedness, including debt securities and preferred after long each of senior an asset coverage under ratio the of at least 200% immediately each such issuance. See "Risk Factors." affiliates We 1, in in may also be the prohibited prior 1940 Act from knowingly Directors permitting and, participating in to in certain transactions with our the without 2000, approval of our Independent order the SEC granted us an exemptive to various us some cases, prior approval make co�investments with last by SEC. of our did On July certain the affiliates portfolio companies, subject conditions. During the completed fiscal year, Fund not engage any transactions pursuant to this order. As with other "interested other companies ongoing regulated by the 1940 Act, a business development directors company required must adhere to certain not maintain a substantive regulatory requirements. is A majority Act. of our must be persons are to who are persons," as that term fidelity defined insurance in the 1940 Additionally, the we provide and bond issued by a reputable company prohibited willful person’s to protect business development director gross company. against Furthermore, any liability as a business the development or company, we are from protecting any faith, or officer to company the duties our shareholders in the arising from misfeasance, office. bad negligence or reckless disregard of involved conduct of such 22 Source: MVC CAPITAL, INC., 10�K, January 10,2007 T of We restricts and TTG Advisers maintain by our a code of ethics that establishes ethics procedures does and on is for personal not investment and by our at the certain transactions that in personnel. The code or held of generally read permit investment the employees Public in securities may be purchased Washington, (202) by us. You may code copies copy code of on the the of ethics Public SEC’s Reference by calling Internet electronic Section, Room the site D.C. You may In obtain the information of ethics the operations available Reference Database on Room the fee, SEC at at 942�8090. addition, EDGAR paying SEC’s SEC by http://www.sec.gov. at You may email obtain of code of or ethics, after a duplicating Public at request the following address: publicinfo@sec.gov, 20549. by is writing also to the Reference 100 F Street, NE, Washington, D.C. The code of ethics posted on our website http://www.mvccapital.com. We may development the as not change the unless nature of our business vote so as to cease of to be, the or withdraw our voting election as, a business as defined the in company of our of: (i) authorized by of of a "majority voting outstanding of a securities," is 1940 the Act, shares. or are A majority the outstanding shares securities at company if defined by the 1940 Act lesser 67% more of such and company’s represented present or a meeting than more of than the 50% of outstanding outstanding shares of shares of such company. company present by proxy, (ii) more 50% such We Item 2. are periodically examined by the SEC for compliance with the 1940 Act. Properties The Fund does Executive scheduled principal Office") to expire not is own any at real estate or other physical property. Its principal executive pursuant the office to (the "Principal located 287 28, Bowman 2007 Avenue, Purchase, New York the 10577, a sublease subleased total 1, is which its is on February to (the "Sublease"). Effective November Sublease was 1 2006, for Fund executive office TFG in Advisers. Future payments under TTG Advisers approximately without penalty. Capital $75,000 in fiscal year 2007. which the The Fund’s Fund’s is previous lease terminated 287 effective March Avenue, 2005, The building executive offices are located, Bowman 4 owned for by n[Qix Partners, LLC, an entity which 97% owned by Mr. Tokarz. See Note "Management" more information on Mr. Tokarz. Item 3. Legal the Proceedings year ended which October included 31, $2.2 During fees 2003, the Fund paid or accrued at the $4.0 million for legal the and proxy of solicitation to and expenses, the legal million fees accrued and paid direction of Board Directors, L.P. reimburse Karpus and proxy Management, costs against solicitation including and expenses of of two major a Fund shareholders, against the Millenco, and Investment Court and a their costs the obtaining judgment election Fund Board in the of Delaware Chancery associated its with proxy process and the of the current Directors. to The Fund made claim insurance carrier, 13, Federal the Insurance Company a ("Federal") for its right reimbursement $473,968 expenses which of such has expenses. On as June Other 2005, Fund reached Consolidated settlement with of Federal in the amount fees of and been with recorded reaching Income in the Statement Operations. Legal associated this settlement were $47,171. Item 4. Submission of Matters to a Vote of Security Holders which Board Statement re�elected of Schedule its The annual meeting of shareholders was held on September l4A was filed with the SEC on August 3, 2006. At the In addition, the shareholders 7, 2006, for the a Definitive Proxy was on in meeting, the of Directors entirety. cast voted on the proposal the the to approve Advisory Agreement. of 92% shareholder cast cast votes the on Advisory Agreement against voted the to to approve of Advisory Agreement. Agreement. 7% shareholder votes votes on Advisory Agreement voting voted the approval the Advisory 1% of shareholder abstained from on proposal approve Advisory Agreement. 23 Source: MVC CAPITAL, INC., 10�K, January 10, 2007 T of Part I Matters Item 5. Market for Equity Registrant’s Common Equity and Related Stockholder and Issuer Purchases of Securities The Fund’s shares of common The Fund had approximately 7,000 The following common Quarter stock table the reflects, stock began to trade on the NYSE 1, on June 26, 2000, under the symbol "MVC." shareholders on December the 2006. Fund’s for the quarter. periods indicated high and low closing prices per share of the on NYSE, by Ended H YEAR 2006 $ $ $ $ 13.87 13.49 12.75 $ 12.61 11.98 11.66 FISCAL 10/31/06 07/31/06 04/30/06 01/31/06 $ $ 12.22 $ 10.50 FISCAL 10/3 YEAR S[h 2005 $ $ $ $ 12.22 11.34 $ $ $ $ 10.30 9.41 9.17 8.95 07/31/05 D 04/30/05 01/31/05 9.50 9.55 As a RIC, the Fund is required to distribute to its shareholders, in a timely year. If the net manner, at least 90% in a of its investment least company of its taxable income for and tax�exempt such calendar (as income year and as its each Fund distributes, for the balances certain calendar year, at 98% on ordinary 31 it income of such capital gain the income 12�month not period in ending the October year), calendar year to well any portion of respective excise tax 2% on distributed of IC previous will not be subject the 4% non�deductible federal undistributed income Dividends gain distributions and capital gain distributions, declared if any, are recorded on the ex�dividend Fund’s of date. policy Dividends established tax and on on by capital July 11, are generally distribution net a and paid paid quarterly the according to to the 2005. An additional undistributed may be by Fund capital avoid imposition Distributions federal income any the remaining either investment distribution in income and gains. can be character made payable of income and Fund gain in the form of are cash or a stock dividend. tax The amount regulations differences the and which are capital distributions generally determined in the accordance States with income may differ from accounting to differing differing relating to principles accepted and gain United of America. securities the These held by due primarily treatments of income on of various investment Fund, book timing and differences basis and characterizations distributions gain (loss) distributions made by Fund. Permanent affect the tax differences net operating shareholder realized will result in reclassifications and may allocation between income, net and paid in capital. All of our shareholders who hold plan (the shares of All (the common such "Plan stock in their will own name have will automatically be enrolled in our dividend automatically reinvestment reinvested "Plan"). shareholders any cash shares dividends and distributions stock. by Computershare to receive his or Agent"), in additional of our common the Of a course, policy any shareholder of seeking entities basis receive that to may elect her dividends and For any distributions of in cash. that are Currently, held will Fund has brokers the not pay quarterly shares dividends as to shareholders. for individual our shares the by banks, administer that in cash, or other the to the hold our nominees certified shareholders, as Plan Agent Plan on elected notify of the number of shares by any nominee being registered for shareholders distributions have you dividends and distributions in cash. To receive your dividends and must Plan Agent. 24 Source: MVC CAPITAL, INC., 10�K, January 10, 2007 T of The Plan Agent distribution will receive serves in as agent for the shareholders shares in administering the those Plan. When we Such of declare a dividend in the either or payable their us or cash or in additional or distribution of our common of stock, shareholders stock. participating shares will Plan dividend in additional the shares our common market the be newly stock issued by purchased date for in the open market by Plan Agent. equals or If the value per a share of our that common we on the payment such dividend If the or distribution exceeds of NAY is share on the date, will issue new shares in the at the NAY. NAV exceeds shares the market price our common as stock, Plan Agent the will distribution. purchase open market such number of all of our accounts common in the stock necessary written the to complete The Plan Agent transactions. will maintain shareholder in the Plan and in the shares furnish confirmation or its of all Shares of our will common stock the Plan will be held name of for all Plan Agent nominee and such shareholder be considered beneficial owner of such purposes. There distributions. Plan. is no charge will to shareholders incur for participating fees a in the to Plan newly or for the issued reinvestment of dividends and issued in We not brokerage with pro respect shares fee connection for with the Shareholders in will, however, with the be charged Plan. rata share of any brokerage charged open market purchases connection We 60 days may prior terminate to the the Plan upon date providing written notice to each shareholder participating the in the at Plan at least effective to of such termination. participating We in the may law also materially amend Plan such any time upon (except providing written notice shareholders to Plan at least 30 days policies prior to amendment or other obtain when necessary or appropriate You may withdraw authority). information comply the with applicable or rules notice and of the SEC regulatory additional from the Plan upon providing to the Plan Agent. You may about the Plan from Plan Agent. F [h [h Fu the 31. On pay July 1, 2005, our board of dividends 29, to directors announced the quarter, that the it approved of the establishment of declared distribution a a policy of seeking $. to quarterly shareholders. shareholders In to For of board 22, directors dividend of amounted 826 shares 12 per share payable including stock on July 2005 to record on with July the 2005. the The total to of $2,290,289 distributions the reinvested. treasury accordance Plan, Plan Agent Plan. re�issued common from Fund’s shareholders participating in the F [h [h [h the 31. On October to shareholders reinvested. treasury to In 10, 2005, our board October the of 21, directors declared a dividend of $. 12 per to share payable on October31, 2005 of record on accordance 2005. the The total distribution re�issued amounted 1,904 shares $2,290,387 including distributions the with Plan, Plan Agent Plan. of common stock from Fund’s shareholders participating in the F [h [h !a the 31. On December January 31, 20, to 2005, the Fund’s of to board on of directors declared 30, a dividend of $. 12 per date share payable on 28, Plan, 2006 shareholders record December including stock 2005. The ex�dividend reinvested. treasury to In wasDecember with the 2005. the The total distribution amounted 1,824 $2,290,616 of distributions accordance Plan Agent Plan. re�issued shares common from the Fund’s shareholders participating in the F [h [h the April30. Fund’s board April On 2006 to April 1, 2006, of the of directors declared a dividend of date $. 12 per 19, share payable on April 28, shareholders to record on including stock 21, 2006. The ex�dividend In to was April the 2006. the The total distribution re�issued amounted 1,734 $2,290,835 of distributions the reinvested. treasury accordance with Plan, Plan Agent Plan. shares common from Fund’s shareholders participating in the 25 Source: MVC CAPITAL, INC., 1 January 10, 2007 T of [h the [h 14, Ended the July 31. On to to July 2006, Fund’s on July board 24, 2006. of directors declared a dividend was of $.12 20, per share payable total on July 31, 2006 shareholders of record The ex�dividend In date July 2006. the The distribution amounted 1,901 shares $2,291,043 including distributions the reinvested. to accordance with the Plan, in the Plan Agent re�issued of common stock from Fund’s treasury shareholders participating Plan. F [h [h [h the 31, On October October 31, 13, 2006, the Fund’s of board record of on directors declared 24, a dividend of $. 12 per share payable on 20, 2006 to shareholders October 2006. The ex�dividend reinvested. treasury In date was October with the 2006. the The total distribution amounted 2,327 to $2,291,271 of including stock distributions the accordance Plan, Plan Plan. Agent re�issued shares common from amount Fund’s to shareholders participating in the The Fund ending Relief designated 31, 7%* from or a net maximum of $621,193 as qualified of dividends declared and paid during the the year October 2006 operating income dividend income under Jobs Growth and Tax Reconciliation Act of 2003. deduction for certain ordinary income may be eligible for a dividend received The Fund designated 7%* or a maximum amount of $621,193 of dividends October 31, Corporate distributions shareholders the paid by the Fund. declared received and paid during year ending 2006 from net operating income as tax qualifying returns for the dividends calendar deduction. will The information separately necessary to prepare if and complete applicable, shareholder’s in for the 2006 year be reported on form 1099�DIV. to retain net January in 2007. excess of if The Fund reinvestment shareholders gains as a reserves or to the right long�term Such capital retained gains net short�term be paid taxable capital to the losses for pay be contingencies to and expenses. amounts, federal any, will taxes also Fund, and will credit basis able claim their proportionate federal share tax of the income will by the Fund on such to increase their tax the credit. against of their own income the liabilities. Shareholders be entitled gains adjusted tax their Fund shares by difference between their undistributed capital and * Unaudited 26 Source: MVC CAPITAL, INC., 10�K, January 10, 2007 T of Item 6. Selected Consolidated Financial Data ended been 2005, 2004 LLP, fiscal Financial consolidated registered are derived information financial for the fiscal years October31, audited 2006, and 2003 the are derived from current the statements, firm. which have by Ernst financial & Young for the Fund’s independent 31, public accounting the financial The following which selected data the year ended October public 2002 from financial statements, is were audited by Fund’s but are former independent in the accountants. reflects results Quarterly all information only See 28 for derived from unaudited recurring financial data, opinion to of management, fairly the adjustments such interim (consisting periods. of normal adjustments), which iy[h present for Operations" on page "Management’s Discussion more information. and Analysis of Financial Condition and Results of Selected Consolidated Financial Data 2 Operating Interest Year [U[h Ended [U[h October 31, [U[h per share data) In Data: related portfolio thousands, except and income: $ 13,909 3,828 $ 9,457 1,809 [U[h Interest and dividend income $ 2,996 926 [h 3,986 $ 2,833 62 $ 3,740 Fee income Other income Total operating 7 � � _________ 2,895 income 18,508 12,199 3,740 Expenses: Employee Incentive 3,499 compensation (Note 5) 2,336 1,117 3,021 31 1,366 6,055 3,420 � 2,476 � 696 � Administrative Interest 2,891 8,911(2) and other fee borrowing costs Management Total operating expenses of 1 � fees 1,594 � 2 � � � 2,573 3� � (3,122) [U[h [U[h [U[h Litigation recovery 12, 13) management (loss) net (loss) gains (Note Net Tax Net Net 370 before taxes � (8,492) operating income (benefit), 3,940 expense operating realized 1 5,694 97 [h 18 10 5,795 (3,295) � _________ (3,122) income and 3,781 (losses): (8,492) unrealized (losses) Net Net realized gains change in unrealized appreciation (depreciation) Net realized and unrealized gains (losses) on investments Net increase (decrease) in 3 4 5,221 $ (37,795) (4,220) [U[h [U[h $ [h ,58 $ 42 46 $ net assets resulting from operations [U[h [U[h [U[h [U[h $ Per Net Share: increase (decrease) in ( 55 ) (33,469) (3.54) ltingfromo per share Data: net assets per $ 2.48 0.48 $ 1.45 $ $ 0.91 $ $ (3.42) Dividends Balance Portfolio Portfolio Total $ $ 0.24 0.12 � $ $ 0.04 Sheet at value at cost $ 275,892 286,851 347,047 $ 122,298 171,591 201,379 198,707 $ 78,520 151,582 126,577 115,567 $ 24,071 146,515 137,880 137,008 $ 54,194 133,864 196,511 195,386 assets equity equity Shareholders’ Shareholders’ value) 236,993 per share (net asset $ shares 12.41 $ 10.41 $ 9.40 12,293 $ 8.48 $ 11.84 Common Other outstanding at period end 19,094 19,087 16,153 16,500 Data: Number of Investments funded funded period in period 24 $ 166,300 $ 9 53,836 $ 7 5 $ 10 $ Investments ($)in 60,710 21,955 26,577 27 Source: MVC CAPITAL, INC., 10�K, January 10, 2007 T Data Total of [U[h Otr [U Otr [U Qtr [U Otr I Otr [U n[h ns[E O 0[U[ e [U Qtr per [U Qtr I Qtr [U p ([ Otr [U Otr Quarterly (Unaudited) operating income Net operating 6,104 4,607 15[h 3,882 3,361 4,404 2,439 1,995 1,811 951 508 716 income (loss) before net and realized unrealized gains Net increase in 1,723 1,072 156 830 1,612 2,480 821 882 665 281 (498) (430) (decrease) net assets resulting from operations Net increase in 15,866 8,046 11,117 12,307 8,933 10,310 4,360 2,665 3,274 4,922 1,104 2,305 (decrease) net assets resulting from operations per share Net asset .8 12.41 0.42 0.58 0.65 0.46 0.58 .0.23 0.18 0.27 0.41 0.09 0.14 value 11.70 11.40 10.94 10.41 pershare 10.06 9.64 9.41 9.40 9.25 8.85 8.76 I) Data The for 2004 differs from and that which was filed on Form 10�Q had previously 31, on September been accrued 9, 2004, due for. to a reclassification of investment (2) income related expenses which administrative fees expenses and for the year ended These are October 2003 included approximately $4.0 million of proxy/litigation expenses. non�recurring expenses. Item 7. Management’s Discussion report contains of certain the and Analysis of of a al[h Condition nature portfolio and Results of Operations to future events or the will, This financial anticipate, terminology, report statements its forward�looking relating future believe, performance intend, are Fund and investment continue, companies. negative Words such as may, expect, or could, estimate, to might and and the or other variations thereof are comparable in intended to the identify forward�looking provision the actual of the statements. Private Forward�looking Litigation statements included Such this pursuant are "Safe Harbor" and Securities Reform Act of from those 1995. statements predictions statements. only, events or results may differ to materially differences effect discussed but are not in the limited to, forward�looking those relating the effect to Factors capital that could cause or contribute such the include, investment regulatory demand, pricing, market forces, acceptance, the results of economic and the investing conditions, litigation ability and to not of proceedings, competitive identified of financing filings efforts, the complete to place transactions and other these risks below or in the Fund’s which with as SEC. the Readers hereof. are cautioned undue no reliance on forward�looking revise these the statements, speak only to of date or The Fund undertakes occurring financial the obligation the date to publicly forward�looking of statements reflect events circumstances analysis after hereof results other or to reflect occurrence the unanticipated events. in The following the of the condition thereto and and of operations of Fund should be read conjunction with Financial Statements, Notes the financial information included elsewhere in this report. Overview The Fund elected to to to is an externally as total managed, non�diversified, closed�end under and/or the be regulated a business return development capital company management investment company 1940 Act. The Fund’s investment that has is objective seek maximize from appreciation income. Chairman and of Fund. Fund (i.e., On November and the 6, 2003, Mr. Tokarz professionals adviser, assumed his positions as Portfolio Manager the He Fund’s the investment through maximize Fund’s investment from ’ or (who, effective November are 1 2006, provide to their services to the objective private Advisers) and/or seeking implement making a our investment broad range of to total return capital appreciation income) through investments in a variety of industries. The investments common or preferred In the can include equity senior subordinated warrants 2005, loans, convertible to acquire debt equity and convertible preferred other private securities, equity in stock, interests, or rights six interests, and transactions. existing year ended October31, committing we made totaling new investments million. In the and three additional investments 2006, portfolio companies, capital $53.8 year ended October31, we Source: MVC CAPITAL, I1 January 10, 2007 made totaling sixteen new investments million. and eight additional investments in existing portfolio companies, committing capital $166.3 28 Source: MVC CAPITAL, INC., K,[h January 1 2007 T of Prior to the adoption of our current investment capital objective, the Fund’s in investment objective had been to achieve long�term investments companies. capital appreciation previously 31, from venture investments in equity fair information technology companies. The Fund’s had thus focused 2006, on investments the current and debt of our securities assets of information of portfolio are, technology investments seeking As of October 2.42% of team try value prior consisted made by to the Fund’s former management to returns or other pursuant realize to the investment objective. generally We seek however, on manage these legacy investments cash and maximum when returns. presented We to capitalize "liquidity opportunities sale, to realize offering, on these investments with a potential event," i.e., a public merger reorganization. Our new investment return portfolio investments small are made pursuant income. to to our new in objective and strategy. We are concentrating to our total efforts capital on and middle�market and/or companies Under any that, our view, provide approach, required opportunities are permitted for maximize from appreciation our investment we to invest, to without to limit, in qualify any one portfolio company, subject diversification limits in order us continue as a regulated investment in the company equity small under Subchapter M of the Code. We and/or participate private to business generally by providing companies. and/or in public privately debt investment capital and middle�market note Our financing growth, private public buyouts, acquisitions, recapitalizations, to time, purchases, invest bridge companies, capital. though, from time we may in is negotiated long�term used equity to generally fund in to We generally invest access companies that may lack adequate We serve as may also seek to achieve our investment adviser objective by establishing or other a subsidiary or subsidiaries fund(s). In fact, that would general partner or investment to a private equity investment also during 2006, of existing we established equity MVC or Partners, LLC for this purpose. Additionally, institutions we may or other acquire a portfolio private debt investments held by financial investment funds. Operating For the Income Years October For Ended October 31, 31, 2006, 2005 and 2004. fiscal Total operating income 31, was 2005, $18.5 an million for the fiscal year ended $6.3 2006 and $12.2 million for the year ended $8.2 October over increase of of million. million. fiscal year 2005, operating income increased million 2004 operating income $4.0 For the Year Ended October 31, 2006 million to the for the increase Total operating last income was $18.5 year ended in the October 31, 2006. The that increase in operating the income current over year was For the primarily due number of investments the provide Fund with income. years ended October 31, 2006 of and 2005, Fund made 24 and 9 investments were fees the interest in portfolio companies, loans to respectively. The main components and 2006, the the receipt operating income and dividend income portfolio earned on by the portfolio companies of closing and monitoring from certain companies Fund and MVCFS. During investments $2.2 million in portfolio companies. in in Fund earned approximately $13.9 million in interest and dividend income Of the $13.9 million recorded in ldividend income, approximately The payment and added reclassified in from was payment kind interestidividends. kind idividend balance received to the are computed at the contractual rate specified year each investment 2006, of the agreement to the principal of each investment. totaling Vitality did During the ended October to 31, Fund The dividend income occurred due from Vitality that approximately not $900,000 taxable the return earnings net capital. reclassification determination have sufficient and profits for their fiscal year 2006. This yielded reclassification rates to return to of capital the had limited impact on Fund’s $2.3 asset value. The Fund’s investments income portfolio from 7% 17%. Also, Fund earned received $3.8 approximately fee million in interest on its cash equivalents and entities short�term totaling investments. The Fund income and other income from companies income and is other approximately from limited earnout. liability million and $771,405, and cash received respectively. Included Mentor in other flow through income companies from the Graphics Corp. ("Mentor Graphics") multi�year 29 Source: MVC CAPITAL, INC., 10�K, January 10, 2007 T of For the Year Ended October was 31, 2005 year ended October of Total operating income was $12.2 due million for the 31, 2005. The increase the in operating income income. portfolio over The 2004 main primarily to the increase in the number the investments that provide Fund with on by loans the current to components and the of investment receipt income and were interest fees and dividend income certain portfolio earned companies of closing $7.53 monitoring from companies Fund in and MVCFS. The Fund portfolio earned approximately $7.53 million million in interest and dividend income income, from investments $1.37 at companies. in in Of the recorded in interest/dividend in approximately are million contractual was rate "payment specified kind" each were /dividend paying interest The "payment and added kind" interest/dividends computed investment. the the investment agreement to the to the principal rates balance of each The Fund’s yielding investments $1.93 million other Fund cash at various from 7% to 17%. Also, Fund earned approximately received fee in interest income portfolio in other on its equivalents and short�term totaling investments. The Fund $1.81 income and income from companies income eamout of is and other entities approximately limited liability million and $900,000 from for respectively. the Included Graphics flow through and a legal income from of companies, 12 "Legal year ended cash received Mentor multi�year the settlement other $473,968. See Note for the Proceedings" October 31, more would information. Without $428,855. receipt this settlement, income earned 2005, have been For the Year Ended October was 31, 2004 million for the Total operating operating income were the $4.0 year ended loans the October 31, 2004. The main components and the receipt of and income fees interest income earned on by in in to portfolio companies of closing monitoring $2.3 million from certain portfolio companies in interest income from investments was "payment Fund and MVCFS. The Fund earned approximately Of the $2.3 million recorded in interest portfolio companies. interest. income, contractual approximately rate specified $100,000 in kind" The "payment to the principal rates in kind" balance interest is computed investment. the at the each were investment paying agreement to the and added at of each 17%. The Fund’s yielding investments interest Fund cash various from 10% to Also, Fund earned approximately received fee $700,000 other in interest income on its equivalents totaling and short�term investments. The Fund income and income from portfolio companies approximately $900,000 and $64,000 respectively. Operating For year year 2004. the Expenses Years October October Ended October 31, 31, 31, $6.5 2006, 2005 million and 2004. fiscal Operating year ended $2.2 million expenses 2005, an from were increase $14.6 of million for the fiscal fiscal ended ended 2006 2005, and for the $8.1 million. fiscal For operating expenses increased $4.3 million for the year ended For the Year Ended expenses October were 31, 2006 million or Operating 2006. Significant $14.6 of 6.78% of the Fund’s average net assets 31, for the year ended October 31, components operating expenses for the year ended $6.1 legal October 2006, and included an estimated benefits provision $3.5 for incentive interest compensation and other expense costs of approximately of $1.6 million, million, fees salaries of approximately expenses of million, borrowing of $685,396, provision facilities�related $603,328, expense the is and insurance a premium expenses of not yet payable, $471,711,. The estimated relating to for incentive compensation agreement with non�cash, provisional expense Mr. Tokarz’s employment Fund. The year $8.1 million increase in the Fund’s operating expenses the $4.9 for the year ended in the larger October provision 31, 2006 compared to the ended October an .2 31, 2005, was primarily due to: million to increase the other for estimated resulted incentive in compensation increase of $1 increase in the number of employees and due benefits to the needed Fund’s service portfolio, related to which an million in salaries primarily and Fund’s the rent and facility expenses increased the approximately increased $118,908 procurement of larger office space for accommodate information. Fund’s number of employees. See Note 10 "Commitments and Contingencies" 30 more Source: MVC CAPITAL, INC., 10�K, January 10, 2007 T of Finally, interest the increase of approximately other $1.6 costs million compared to to the year ended the October Credit 31, 2005 in the H. Fund’s expense February of and borrowing was due borrowings under new Facility In 2006, the Fund renewed $459,000 which its is Directors & Officers/Professional the Liability life Insurance policy. policies prior at an expense approximately $517,000. to the amortized over twelve month of the The policy premium was Pursuant 2006, the terms of the Fund’s incentive employment agreement with Mr. Tokarz, by during the year ended increase October 31, provision for estimated resulted compensation the determination was increased $6,055,024. The in the the fair provision value to the will for incentive six of the compensation portfolio from of the Valuation Committee Turf, to increase of Fund’s investments: Baltic, Dakota, by if Ohio, Octagon, total and This Vitality, reserve which are subject Fund’s remain employment unpaid until agreement net capital with Mr. Tokarz, gains are realized, a of $30,275,120. by the balance of $7,172,352 ever, Fund. Without this reserve or for incentive compensation, operating as expenses to would have been is approximately on the $8.51 million 3.96% of average and net assets for the a a portion when annualized year ended realization his incentive compared 31, 6.78% which to reported s Consolidated agreement Per Share Data with the Ratios, after October event, 2006. Pursuant the incentive Mr. Tokarz’ be of employment to Fund, only to may compensation employees paid him. Mr. Tokarz During the years has determined ended on October October a gain of allocate of compensation 2005, in to certain the Fund. 31, 2, 2006 and and as the sale October31, discussed of a Mr. Tokarz Gains was paid no cash or other compensation. the However, 2006 "Realized of the and Losses on Portfolio in Securities," Fund realized $551,092 from portion Fund’s to is LLC member which based the interest Octagon. is This transaction to triggered until the an incentive compensation of the Subject payment payment to obligation obligation Mr. Tokarz, confirmed the payment the not required be made precise amount on Fund’s completed to audited financials for the fiscal year is 2006. confirmation (which following is audit, to payment obligation the first Mr. Tokarz of the from this transaction approximately see $110,000 "Incentive expected be paid during information. quarter Fund’s fiscal year 2007). Please Note 5 Compensation" for more For the Year Ended October were of 31, 2005 million or Operating Significant expenses $6.5 3.75% for the of average year ended of $1 ,l net assets for the 31, year ended included October salaries 31, 2005. benefits components estimated of $529,541 not yet operating expenses October 2005 and of $2,336,242, legal fees incentive compensation related expense 17,328, insurance premium expenses of $590,493, compensation arrangement due to and facilities expenses of $484,420. to Estimated incentive expense with an the is a non�cash, payable, provisional expense relating Mr. Tokarz’s compensation compared to to to Fund. in The employees other increase in the to Fund’s the operating larger expenses portfolio primarily of in 2005 2004 grow was the primarily increase rent needed service and work due continue Fund’s Note Fund. of Also, the Fund’s space to and facility related the expenses increased to the procurement 10 larger office accommodate information. Fund’s increased number employees. See "Commitments and Contingencies" for more Pursuant to the terms of the Fund’s agreement of incentive with Mr. Tokarz, compensation. during This the year ended October 31, 2005, the Fund created a provision the for $1,117,328 the provision fair for incentive compensation the resulted from determination of Dakota, Valuation Committee Vestal to increase are the value of five of Fund’s with unpaid portfolio investments: Baltic, Octagon, amount capital and Vitality which reserve subject to the Fund’s agreement remain Mr. Tokarz, finally the by an aggregate until net of gains $5,586,638. are will realized, the This if balance the of $1,117,328 Pursuant paid the to to will and not determined only ever, by Fund. be of Mr. Tokarz’s agreement with Fund, after a realization his event, incentive compensation employees him. Mr. Tokarz During the year has determined ended to allocate a portion 31, of Mr. incentive compensation paid no cash would have to certain Fund. October 2005, a[Qr was or other compensation. $5.4 Without million this reserve or for incentive net assets. compensation, Please see operating 5 expenses been approximately information. 3.10% of average Note "Incentive Compensation" for more In February of 2005, the Fund renewed $517,000 which its is Directors & Officers/Professional the Liability life Insurance policy. policies at an expense approximately amortized over twelve month of the The prior policy premium was $719,000. 31 Source: MVC CAPITAL, INC., 10�K, January 10, 2007 T of During legal fees the year ended which for October were 31, 2005, the Fund paid a or accrued against $529,541 Federal in legal fees. This amount includes of $47,171 incurred while pursuing claim Insurance settlement Company. See Note of the legal action settlement 12 "Legal which Without Proceedings" was the more information. The Fund fees received $473,964 the cash from the recorded legal as "other related income." to the After and the expenses received or from the was $426,797. fees legal action, Fund would have paid accrued $482,370 in legal fees. For the Year Ended expenses October were of 31, 2004 million or Operating Significant $4.3 3.68% of average for the net assets for the 31, year ended October 31, 2004. components of operating expenses benefits of year ended legal October fees 2004 included insurance and facilities premium of $90,828. Directors expenses In $959,570, salaries and $1,365,913, of Fund of $810,848, expense into February 2003, the former management the ("Former Management") premiums at entered $1.4 new & was a Officers/Professional Liability the life Insurance policy, policies with total of approximately at million. entered The into cost amortized over of the through For the February year ended 2004, which 31, time 2004, new policy was with premium insurance of approximately $719,000. October the Fund expensed $959,570 in premiums. the During $1.5 million year ended Legal October 31, 2004, the Fund paid or accrued incurred $810,848 in legal fees action (compared against to the in 2003). expenses Inc. included (the fees of $124,787 Adviser") for other while pursuing of Fund’s former alleged the advisor, to meVC excessive. Advisers, "Former for the reimbursement be See Note action 12 "Legal which was Proceedings" recorded the legal as fees more information. After fees management fees which were The Fund received from $370,000 and the settlement the of the legal income. to expenses the cash have received paid of a or from settlement was $245,213. fees. Without legal to related this litigation, Fund would were accrued $686,061 need in legal The due expenses for the year ended the October31, direction 2004, reflective decreased for legal counsel the the redefinition of Fund’s by Management. at On January Park, lease California directly 21, to 2004, Fund reached an agreement its with the property of manager the 3000 the Sand Hill Road, Menlo its terminate the property lease at such for location. Under equal the to at terms agreement, from manager, remaining for the an amount $232,835. October 2004 31, As a result, the Fund bought�out Fund recovered the approximately $250,000 reserve, the gross facilities of the reserve established 2003. Without been recovery of the expense year ended October31, would have approximately $340,828. Realized For were $8.5 $5.2 Gains the and Losses On Portfolio Securities Years Ended October and net realized losses 31, 2006, 2005 and 2004. Net realized 31, gains for the $3.3 year ended million, October an increase 31, 2006 million losses for the year ended October October 31, 2005 were of million million. Net realized for the year ended 2004 were $37.8 million which was $34.5 more compared to fiscal year 2005. For the Year Ended gains gain October for the 31, 2006 October October escrow 31, 31, Net Fund’s realized year ended year ended 2006 2006 were was $5.2 million. The to significant the gain component the sale of the net realized Inc. for the primarily due on of and the ProcessClaims sale ("Process the Claims"), equity the distribution from Sygate Technologies, Inc. tenure ("Sygate"), as portfolio of a portion of Octagon interest, an investment made during Mr. Tokarz’s manager. During the year ended $5.5 million. or October 31, 2006, was the Fund sold its investment in ProcessClaims $8.3 million and realized proceeds, a gain of approximately approximately contingencies The Fund entitled will to receive approximately into in gross of which to the in $400,000 associated therefore $7.9 5% of the proceeds the be deposited a reserve account for one year. Due with not the escrow, such Fund has not into presently placed increased any value on the proceeds received deposited net escrow and has factored proceeds the Fund’s NAy. The Fund proceeds of approximately million. 32 Source: MVC CAPITAL, INC., 10-K, January 10,2007 T of On October resulted realized in a sale a gain of 2, 2006, Octagon of the bought�back Fund’s sale. a total of 15% equity to interest from non�service for members. This of a portion LLC member interest Octagon proceeds of $1,020,018. The Fund $551,092 2006, to from this On October October proceeds 10, 17, the the Fund received a $1.6 associated in million escrow the disbursement the from had the sale of Sygate any value on on the 2005. Due in contingencies with escrow, of Fund not placed deposited escrow. This resulted an increase in NAV Yaga been $1.6 million. The Fund from the a received notification this of the final the dissolution of has Inc. ("Yaga"). from of The Fund the received no proceeds dissolution loss of company as effect of and investment removed value Fund’s books. The Fund written realized zero of $2.3 the million net a result the of this dissolution. of The fair Yaga was on the previously down to and therefore, removal zero. Yaga from the Fund’s books Fund’s consolidated statement of operations and NAV was On April 7, 2006, the Fund a sold loss its investment in Lumeta Corporation ("Lumeta") However, to for the its then carrying value of $200,000. previously loss The Fund realized the fair on of Lumeta of approximately $200,000. the Valuation Committee and sale as a result, decreased offset the value Fund’s investment Therefore, in this the company effect $200,000 Fund’s the realized in was by a reduction in unrealized losses. net of zero. the of its investment Lumeta on Fund’s also consolidated statement related of operations and NAV was The Fund received a payout to a former portfolio company, Annuncio, of approximately $70,000. For the Year Ended losses October 31, 2005 October October 2005 2005 were were Net Fund’s Sygate, realized for the year ended year ended 31, 31, Inc. $3.3 million. gains The on significant the components investments losses of in the net realized loss for the realized Fund’s Mentor Graphics Phosistor and BlueStar Solutions, Inc. ("BlueStar") which were offset by realized on CBCA, ic ("CBCA"), During the Technologies, October 31, ("Phosistor") and ShopEaze its Systems, in Inc. ("ShopEaze"). and received were net year ended In for addition, 2005, the Fund sold or entire investment Sygate sale the into proceeds in of $14.4 escrow place million. approximately one year. $1.6 million to the 10% of proceeds such from the deposited the an not account value approximately the the Due in contingencies did not factor associated with escrow, the Fund did any on proceeds $14.4 deposited in net escrow and proceeds Fund’s sold the NAy. The 685,679 shares shares sold in realized of gain from million net proceeds received was $10.4 $9.0 million million. The Fund realized the also Mentor Graphics $5.0 receiving million. proceeds also sale of approximately received and a gain on of of approximately escrow in The Fund the approximately in $300,000 in from release money held connection realized with Fund’s of its investment BlueStar 2004 (see below). The Fund ShopEaze removed of losses on $6.0 CBCA of million. approximately received $12.0 no million, Phosistor of approximately companies the fair $1.0 they the million and approximately the The Fund proceeds from these and of have Fund’s been from Fund’s portfolio. The Valuation Committee and as a result, previously losses decreased were offset value investment losses. zero in these companies the net effect to zero the the realized by reductions in unrealized Therefore, fiscal of the transactions 31, on Fund’s consolidated statement of operations and NAV was for the year ended October 2005. For the Year Ended losses losses October 31, 2004 October October 31, 31, Net Fund’s ("PTS realized for the for the year ended 2004 2004 were were $37.8 million. The significant components Inc. of the realized year ended transactions with PTS Messaging, Inc. Messaging"), Inc. Ishoni Networks, Inc. ("Ishoni"), Synhrgy HR Technologies, ("Synhrgy"), BlueStar and DataPlay, ("DataPlay"). The Fund initial had a return of capital from and PTS a Messaging with proceeds totaling approximately $11.6 million. $102,000 from the and the final disbursement no longer of assets realized in loss totaling approximately As of October31, decreased the 2004 fair Fund of held an investment investment in PTS Messaging. to zero. The Valuation Committee previously value the Fund’s PTS Messaging 33 Source: MVC CAPITAL, INC., 10�K, January 10, 2007 T of The Fund the dissolution also realized a loss on Ishoni the fair of approximately has the $10.0 million. The Fund the received portfolio. no proceeds from of this company decreased and the investment value been removed from Fund’s The Valuation Committee There Synhrgy in previously of Fund’s investment from in Ishoni to zero. was a gain of $39,630 the representing early proceeds received the cashless exercise of the Fund’s warrants of conjunction with 2004, repayment by Synhrgy Inc. of the balance of Synhrgy’s the for credit facility. On August BlueStar amount in a 26, Affiliated Computer Services, "A $4.5 that the acquired million Fund’s portfolio company The of the a value cash transaction. The Fund to received approximately payments a loss its investment in BlueStar. carrying received included up was $3.0 $459,000 in contingent were held in escrow. The BlueStar investment decrease by $1.1 in unrealized million. After million. the the The Fund amount. longer realized of approximately transaction $8.8 the million, which was offset by loss the by same The effect of on Fund was an increase in assets sale, Fund no entered held an investment in BlueStar. On August preferred shares legal 29, 2004, the Inc. Fund into a transaction pursuant the assets to which it received out 602,131 Series in late A�I 2003. of DPHI, Fund’s ("DPHI"), with the which purchased were in of DataPlay $20,000. of bankruptcy shares The Fund’s in fees in connection transaction notes approximately The of DPHI were received exchange for the seven promissory the the DataPlay. The 2,500,000 loss zero. shares $7.5 of DataPlay million. Series D loss Preferred previously Stock were been removed from books net of the Fund the for a realized of The unrealized had recorded therefore, effect of transaction was Unrealized For on Appreciation Years and Depreciation 31, of 2005 Portfolio Securities the Ended October of $38.3 on portfolio 2006, and 2004. The Fund had October 31, a net change in unrealized a net appreciation in 31, portfolio investments appreciation million for the year ended of $23.8 2006. The Fund had for the change unrealized investments million and $49.4 million years ended October 2005 and 2004, respectively. For the Year Ended had 31, a net October 31, 2006 appreciation The Fund ended October 31, change The in unrealized on portfolio investments of $38.3 million for the year 2006. change in unrealized appreciation on investment decision stock transactions to increase for the the fair year ended value October 2006 primarily resulted stock from the Valuation Committee’s million, of the Fund’s Turf’s investments membership Ohio $5.0 in Baltic interest stock common $9.2 by $11.6 $2.0 Dakota common by approximately interest million, $2.6 million, by approximately by million, Inc. million, Octagon’s preferred stock membership stock by approximately $562,000, Foliofn preferred stock stock common million, ProcessClaims by $4.8 by Vendio $3.5 Services, ("Vendio") preferred by $700,000, and Vitality also common to and the the fair net warrants by value change caused of the million and $400,000, in respectively. The Valuation Committee stock decided decrease of to the Fund’s investment appreciation Timberland were the common million the $4.8 by $1.0 million. Other key components from unrealized in unrealized $2.5 depreciation million reclassification realized of by the removal of Yaga and Lumeta and books. appreciation reclassification from sale laims[h from For the the Fund’s Year Ended had 31, a net October 31, 2005 on investments of $23.8 million for the The Fund ended October 31, change in unrealized appreciation portfolio year 2005. primarily The change resulted in unrealized appreciation on investment transactions to for the increase year ended fair October Fund’s Vendio the fair 2005 from the Valuation Committee’s Dakota by $514,000, by $1.85 change determinations the value $7.5 of the investments Services, in Baltic by $1.5 million, Octagon million by $1,022,638, and Vitality Sygate by million, in Inc. these ("Vendio") portfolio by $1,565,999, Vestal in a by $700,000. The increase value of investments were gain resulted the in unrealized million appreciation gain in of approximately sale $14.7 million. Other key a components $5.0 million realization sale of a $10.4 the on the of the Fund’s the investment depreciation in Sygate, on the to of Fund’s by investment the Mentor Graphics, Phosistor $19.0 million reclassification from the unrealized realized caused removal of CBCA, in and ShopEaze Arcot Systems, from Inc. the Fund’s books and $500,000 being decrease below in unrealized cost. caused by repayment full of the ("Arcot") loan which was carried 34 Source: MVC CAPITAL, INC., 10�K, January 10, 2007 T l[ For the Year Ended October 31, 2004 for the transactions Net change in unrealized in unrealized appreciation year ended for the to October year ended realized 31, 2004 was 31, $49.38 2004 the million. resulted The net change the appreciation reclassification on investment from Ishoni, also October caused mainly from of $37.8 assets million unrealized depreciation loss by sale or disbursement from PTS This Messaging, net Synhrgy, resulted in BlueStar and DataPlay the determinations (See Realized of the Gains and Losses on to (i) Portfolio the million, Securities). fair decrease from Valuation Committee by $5 million, increase value of the $1.5 the Fund’s investments Vendio of the 0�In Design and Automation, Integral Inc. ("0�In") Sygate by $1.5 BlueStar by (ii) million, fair by $634,000 Fund’s Development Networks, Corp. Inc. ("Integral") by $989,000 by $1,000,000, and decrease value investments by $500,000. 0�In and for in Actelis ("Actelis") CBCA by $500,000, and Sonexis, Inc. ("Sonexis") investment tradable $3.0 in The Fund these shares, also sold its 685,679 daily shares at of Mentor price. cost Graphics in a tax�free 31, exchange. these shares Of had 0�In’s 603,396 gain at are freely valued market Fund’s As of October in 2004 an unrealized value of approximately October 31, million above the basis 0�In and $6.0 million above carrying 2003. Portfolio Investments Years 2006 For October $115.3 $275.9 the 31, Ended October and at 31, 31, 2006 and 2005. was $286.9 The cost of the portfolio investments held by the Fund of at October 2005 of million and $171.6 at million, 31, respectively, an increase 31, million. million The aggregate and $122.3 securities fair value portfolio investments increase October 2006 and at October 2005 market was value million, respectively, an of $153.6 and at million. The 31, cost and was aggregated $0 and $51 of short�term respectively, a held by the Fund at October31, cost 2006 October value 2005 million, held increase decrease of $51 31, million. at The 31, and aggregate was $66.2 market of cash and cash equivalents by the Fund at October 2006 and October 2005 million and $26.3 million, respectively, an of approximately $39.9 million. For the Year Ended October 31, 2006 31, During the year ended $142.1 October 2006, the Fund made made in sixteen new ($11.6 investments, million), committing capital totaling approximately ($5.0 million), million. ($15.0 ($6.0 The investments million), million), were Turf SO! ($8.0 ($5.0 million), Henry BM Auto Storage PreVisor Canada ($6.0 ($6.0 million), Phoenix ($14.0 million), Harmony million), ($200,000), Velocitius ($15.0 Total Safety million), ($17.0 Marine million), BP ($15.0 ($66,290), Summit ($16.2 million), Octagon million), BENT ($2.0 million), and Innovative Brands million). The Fund approximately Dakota also made eight follow�on During the investments year ended shares in existing portfolio companies committing capital totaling $24.2 million. October of 31, 2006, stock the Fund invested price a approximately of $5.11 million repaid per $879,000 in by purchasing 22, an the additional 172,104 a common at an average form 12, of share. On bridge December note. Baltic 2005, Fund made drew follow�on $1.5 all investment from interest. in Baltic note. note in the $1.8 revolving the immediately the down million the On January matured 2006, Baltic 31, amount drawn removed from note the in full including unpaid 12, The the on January 2006 and has been loan. from 28, Fund’s the the books. On January Baltic 5, 2006, Fund provided bridge SGDA note. a $300,000 bridge On down all 6, March $2.0 2006, from Fund note. provided a $2.0 million repaid revolving the Baltic the immediately note in full drew including million interest. On April 2006, 30, Baltic amount drawn from the unpaid the the The an note matured on April million 2006 and has been in the in removed a from Fund’s books. On April 25, 2006, Fund Fund invested additional additional $2.0 in SGDA a form of preferred equity security. 30, the On April the 2006, purchased $2.5 in million an common in the equity security SGDA for $23,000. On June 4, 2006, Fund invested in Amersham form of second lien loan. On August 28, 2006, Fund invested $750,000 investment 2006, the Harmony made million million a in the in the form of a common $1.0 stock. On September loan 2006, million the Fund made another follow�on in Baltic form of million loan million bridge and $2.0 equity investment. invested 20, On in the the October form Fund of 13, Fund $4.0 $10 in follow�on investment million loan in SP. The $10 million was an then additional assigned term B and $6.0 million in a to mezzanine loan. On October 2006, $5.0 of SP’s $8.0 term B Citigroup Global Markets Realty Corp. On 35 Source: MVC CAPITAL, INC., 10�K, January 10,2007 T of October 24, 2006, 26, the Fund the invested an additional $3.0 million $2.9 in SODA 31, in the form of in the a preferred equity security. equity. On October also 2006, Fund a invested an additional revolving million in Velocitius form of common The Fund provided from the Velocitius note. $260,000 note on October 2006. Velocitius immediately drew down $143,614 At balance credit the beginning of the 2006 fiscal year, the revolving credit facility provided to SODA had an outstanding of approximately $1.2 million. the During Fund December the 2005, SODA have the drew down the an additional credit $70,600 facility from the facility. On the April bridge 28, 2006, increased above, availability under matured Fund’s from all revolving April as 30, by $300,000. to the The balance of revolving credit loan mentioned bridge which eliminated would on 2006, of was added facility and 2005, the loan was from books the a part the refinancing. On December approximately 21, Integral the prepaid its senior credit facility Fund in full. The Fund received interest. $850,000 no to from prepayment. as a result This amount of the included outstanding the principal the and accrued the The Fund returned recorded its gain or loss for prepayment. Under terms of prepayment, Fund warrants Integral no the consideration. Effective December junior July 27, 2005, line Fund exchanged into $286,200, shares of of the $3.25 stock million at a price outstanding, of the of per debt the share. Timberland result, as junior revolving 31, line of credit 28.62 common $10,000 funded As the a of 2006, of the Fund was owned reduced 478.62 common shares to of Timberland and under revolving credit from $3.25 received issued million approximately $2.96 of Series that value has million. I Effective in December for 5, its 31, rights 2005, under the a Fund 373,362 shares E preferred held stock of ProcessClaims, exchange January warrant by ProcessClaims increased see the the fair been the for by the Fund since May in 2002. On 2006, the Valuation to $5.7 Committee Please of Fund’s entire investment on ProcessClaims ProcessClaims. by $3.3 million million. paragraph below more information On January membership 3, 2006, the a Fund exercised its is warrant ownership an in Octagon of the which Fund. the increased its existing interest. As result, Octagon one of now considered Fund’s the legacy affiliate Due investment from the to the in dissolution totaling of of Yaga, the portfolio companies, 31, Fund realized received losses on its Yaga $2.3 million the during year ended in October has 2006. The Fund from in the no proceeds books. and as a dissolution Yaga and were on Fund’s investment the fair Yaga the been removed Fund’s to zero The result, Valuation Committee the previously losses decreased offset the value of Fund’s investment Therefore, Yaga net Fund’s realized the by reductions in unrealized statement losses. of the effect at of the removal 2006, of was Yaga from zero. Fund’s books Fund’s consolidated operations and NAV October 31, On February received 24, 2006, BP repaid its second lien loan $8.7 early from the Fund in full. The amount all of the proceeds principal, as a result from the prepayment accrued was approximately fees million. This amount fee. included outstanding no gain accrued of the interest, monitoring and an prepayment The Fund recorded or loss repayment. 2006, the On realized fair April 7, Fund sold its investment in Lumeta However, and, for its then carrying value of $200,000. previously The Fund decreased by the a loss on Lumeta of approximately $200,000. investment the in net the as Valuation Committee realized in loss value of the Fund’s Lumeta effect to $200,000 the a result, the its was offset the a reduction in unrealized consolidated losses. Therefore, of Fund’s zero. sale of investment Lumeta on Fund’s statement of operations and NAV its was On from and the April 21, 2006, was BM Auto taxes repaid bridge loan from the Fund in full. all The amount outstanding of the of the proceeds received interest repayment net approximately withheld. $7.2 million. This amount no gain included or loss as principal, accrued was of foreign The Fund recorded a a result repayment. related to the reduced. On May Fund’s 4, 2006, of a the Fund received interest working in Turf. capital adjustment the of approximately cost basis $250,000 purchase 30, membership As a result, Fund’s in the investment was On May agreement to 2006, ProcessClaims, by one of the Fund’s legacy Inc. portfolio companies, acquisition entered into a definitive be acquired CCC Information Services ("CCC"). The by CCC closed on 36 Source: MVC CAPITAL, INC., 10�K, January 10, 2007 T of June were 9, 2006. As of June $8.3 9, 2006, the Fund received net proceeds of approximately or $7.9 million. The were not gross proceeds into approximately account million year. of which to the approximately contingencies in $400,000 associated 5% not of the gross proceeds Fund deposited presently the a reserve for one Due with the escrow, factored the has placed any value on the proceeds total deposited escrow and has therefore such proceeds in a into Fund’s gain increased NAy. The $5.5 Fund’s million. investment in ProcessClaims was $2.4 million which resulted capital of approximately On July 27, 2006, SOT repaid their loan million. from the Fund in full. The amount all of the proceeds received from interest, the prepayment early was approximately fee. $4.5 This amount gain included a result outstanding the principal, accrued and an prepayment The Fund recorded no or loss as of in prepayment. On August from the 25, 2006, was Harmony $207,444. a result repaid their loan from the all Fund full. The amount principal of the proceeds interest. received prepayment no gain or This amount of the included outstanding and accrued The Fund recorded loss as prepayment. credit On August term loan 25, 2006, SGDA’s The revolving facility was added to the term the loan, increasing the balance of this of the by $1.6 million. revolving credit facility was eliminated from Fund’s books as a result refinancing. Effective September junior revolving 22, 12, 2006, line of the into the Fund exchanged into 40.91 $409,091, of of the $2.96 stock at million a price outstanding, of per the the share. Timberland Effective junior credit shares common of the at of $10,000 of September revolving line 2006, credit Fund exchanged 22.5 shares of the $225,000, $2.55 price million outstanding, per share. Timberland 22, as of common junior stock a of $10,000 credit. On these September transactions, 2006, Timberland 31, line drew the down $500,000 from revolving shares to line of As the a result of of October revolving 2006, of Fund owned 542.03 common was reduced from $2.96 Octagon of from the million of Timberland and funded debt under the junior credit approximately $2.83 million. On October resulted realized in a sale 2, 2006, bought�back Fund’s sale. a total of 15% equity to interest from non�service for members. This of a portion LLC member interest Octagon proceeds of $1,020,018. The Fund a gain of $551,092 2006, this On October the 2, Octagon the repaid their loan and revolving loan credit facility $5.4 from the Fund in full. The amount included all of proceeds received principal, from prepayment interest, of the was approximately fee million. facility. This amount The outstanding as a result accrued and an unused on the revolving the credit Fund recorded of original a gain issue of these prepayments of approximately $429,000 from acceleration of amortization discount. On October Markets 20, 2006, the Fund assigned $5.0 million of SP’s $8.0 million term loan B to Citigroup Global Realty Corp. 30, On October During investments membership stock the 2006, JDC repaid $160,116 2006, the of principal on the senior subordinated debt. year ended October stock million, 31, Valuation Committee Dakota increased stock the fair value of the Fund’s million, Turf’s in Baltic interest million, common by $2.0 by $11.6 Octagon’s stock million, common interest by approximately $2.6 membership $5.0 million, stock fair by approximately preferred $3.5 stock $562,000, Ohio by $9.2 stock Foliofn million preferred by Vendio by $700,000, and ims common respectively. preferred In by $4.8 and to Vitality cost common and and warrants by of the loans to million $400,000, Impact, to the addition, increases Turf, recorded Marine, the basis the value Amersham, BP, stock JDC, receipt Phoenix, of 31, SP, Timberland, payment 2006, the the in Summit and totaling Vitality and Marine $2.2 preferred were the due kind interest/dividends allocation approximately income million. the Also during equity year ended in October undistributed of flow through Fund’s from Fund’s investment During the Octagon increased cost basis and fair value of the investment the fair by approximately value $279,000. equity year ended in October by been 31, 2006, $1 the Valuation Committee in fair also decreased of the Fund’s investment Timberland income has million. The the increase value from payment in kind interest/dividends and flow through approved by Fund’s Valuation Committee. 37 Source: MVC CAPITAL, INC., 10�K, January 10, 2007 T of At October $275.9 exclusive million 31, 2006, a cost the fair value of of $286.9 all portfolio investments, 31, exclusive of fair short�term value of all securities, portfolio was investments, with basis million. At October with 2005, basis the of of short�term securities, was $122.3 million a cost $171.6 million. For the Year Ended October year ended $48.8 31, 2005 31, During the October 2005, the Fund made made $10.5 in six new investments, SP, committing and capital totaling approximately amounts million. The investments million, $5.8 were JDC, SGDA, $10 BP, Ohio $17 Amersham. The $2.5 million invested were $3.0 million, million, million, million and respectively. The Fund approximately Timberland treasury July 8, also made three In follow�on investments 2004 bridge in existing portfolio the companies invested a committing total capital totaling in $5.0 million. December and January notes. 2005, 15, Fund the of $1.25 146,750 stock to the million shares in the at the form of subordinated the On in April 2005, Fund re�issued shares note. the of its stock Fund’s NAV per share of a $9.54 $3.25 the exchange junior for 40,500 of common to of Vestal. the On note, 2005 Fund extended drew Timberland $1.3 million million revolving revolving According proceeds interest. note. terms of the 29, Timberland bridge notes invested immediately in full. from all note principal a and used repay July subordinated 2005, the The repayment included in outstanding in the and accrued On Fund an additional $325,000 drew 2005. $1.5 Impact form of senior secured promissory credit facility In repaid April it 2005, Octagon million from the secured provided to it by the Fund and in full during June During Fund. 2005, SGDA 31, drew 2005, approximately all $1.2 million the from the revolving credit facility provided to it by the As of October July 14, amounts drawn from facility remained an outstanding. On 2005 the and September note 28, 2005, Timberland above. drew additional $1.5 the million note and $425,000, in full respectively, from revolving mentioned As of October31, 2005, was drawn and the balance of $3.25 million remained outstanding. Also, during the year ended proceeds. In October addition, 31, 2005, the Fund $1.6 sold its entire or investment in Sygate from and the received sale the $14.4 million in not in net approximately one million to the 10% of proceeds such were escrow, Fund’s sold the deposited an escrow place account on for the approximately proceeds year. in Due escrow contingencies did not factor associated with Fund did any value gain deposited in net and proceeds into the NAy. The 685,679 shares to the sold realized from the $14.4 million proceeds of received was $10.4 million. The Fund a realized the also shares of of Mentor Graphics $5.0 receiving million. net proceeds also approximately $9.0 million and gain on the approximately of BlueStar. The Fund received approximately $300,000 from escrow related 2004 sale The Fund ShopEaze removed realized losses on $6.0 CBCA million. of approximately $12.0 no million, Phosistor of approximately companies the fair the $1.0 they the million and of approximately from the The Fund received proceeds from these and of have Fund’s been Fund’s portfolio. The Valuation Committee Therefore, fiscal the net previously decreased transactions value investments statement of in these companies and 2004, to zero. for the effect of the 31, on zero. Fund’s consolidated operations NAV year ended Inc. October 2005, was On December in full. 21, Determine the Software, received ("Determine") the prepaid its senior credit facility from the Fund The amount all of proceeds outstanding Series Fund from repayment Under was the approximately terms of the $1.64 million. This the amount returned included its principal and accrued for interest. early repayment, Fund 2,229,955 2005, the C warrants no consideration. On received July 5, Arcot prepaid was its senior credit facility from the Fund in full. The amount all of proceeds the Fund and from repayment Under the approximately the early $2.55 million. the This amount returned included its outstanding to principal accrued interest. terms of repayment, Fund warrants Arcot for no consideration. The Fund payments continued the to receive principal repayments 2005, on the to debt its securities of Integral and BP. totaling Integral made during year ended October31, according credit facility agreement $1,683,336. BP 38 Source: MVC CAPITAL, INC., 10�K, January 10, 2007 T of made two repayment During investments was the quarterly payments debt during the year ended totaling $833,333. Also, the Fund received a one time, early on Vestal’s securities totaling $100,000. the the year ended by October 31, 2005, Valuation Committee Octagon and by increased $1,022,638, the fair value of $7.5 the Fund’s (which in in Baltic $1.5 million, Dakota by $514,000, Sygate by In million later realized), cost loan the basis Vendio fair value loans by of $1,565,999, the Vestal loan, of by $1,850,000 Impact loan, in Vitality by $700,000. Vitality addition, increases stock, and Octagon Timberland kind" loan, Series totaling A preferred JDC and SP were due to the receipt the "payment ldividend of flow through investment exclusive $1,370,777. from the Also equity during year ended in October increased 31, 2005, cost undistributed allocation of the income Fund’s investment Octagon the basis and fair value by $114,845. of short�term of all At October $122.3 exclusive million 31, 2005, a cost the of fair value of all portfolio investments, 31, securities, was with $171.6 million. At October million 2004, the fair value portfolio investments, of short�term securities, was $78.5 with a cost of $151.6 million. Portfolio Companies the During year ended October 31, 2006, the Fund had investments in the following portfolio companies: Actelis Networks, Inc. Actelis control Networks, Inc. ("Actelis"), to secure the Fremont, integrity California, of a legacy investment, provides authentication and access solutions designed 31, e�business Fund’s in Internet�scale and wireless environments. of At October Series 2005 and October 31, 2006, million. the investment in Actelis assigned consisted a fair 150,602 of $0. shares of C preferred stock at a cost of $5.0 The investment has been value Amersham Amersham the Corp. Corp. ("Amersham"), furniture, security Louisville, Colorado, device is a manufacturer of precision machined components for automotive, During and medical markets. fiscal $2.5 year 2005 in the Fund made an investment notes, bearing face in Amersham. The Fund’s at investment have in Amersham date consists of million purchased annual and interest cost 10%. of The notes a maturity of June 29, 2010. The notes have a principal amount basis $2.5 million. On June $2.5 million to 30, 2006, the Fund made an interest 1, additional at investment 30, steps to in Amersham to consisting 30, of an additional rate then 1, note bearing annual for the 16% from June June period 30, 2006 June to 30, 2008. The period interest July steps down 2012 June 14% steps period again July to 2008 to 2010, 1, down June of 13% for the 2010 to date June of 30, and 30, down The 12% for the July 2012 cost 2013. The note has a maturity in the 2013. cost note has a principal face is amount to the and basis $2.6 million. in The kind" increase interest. outstanding increases balance, and by fair the value of the loan, due capitalization of "payment These were approved At October Fund’s Valuation Committee. had combined and value 31, 2006, the notes a outstanding balance, cost fair of $5.1 million. Auto MOTOL BENI MOTOL BENT in the Auto side ("BENI"), Republic. consists of two leased Ford sales and service dealerships located in the western of Prague, Czech 2006 On October cost 10, the Fund made an investment in BENI by purchasing 200 shares of common stock at a of $2.0 million. At October 31, 2006, the Fund’s investment of in BENT was assigned as a cost and fair value of $2.0 million. Christopher Sullivan, a representative the Fund, serves a director for BENT. 39 Source: MVC CAPITAL, INC., 10�K, January 10, 2007 T of Baltic Motors Corporation Corporation Purchase, parts lti Motors sale ("Baltic"), New York, is a a of Ford and Land Rover 2005, the vehicles and throughout in Baltic of $4.5 Latvia, company focused on the importation member of the European Union. U.S. of 54,947 shares and At October31, $6.0 and million earns Fund’s loan investment a cost consisted million. of common date stock at a cost 24, of and a mezzanine at with basis The loan has a maturity of June 2007 interest 10% 2005, per annum. investment in Baltic At October31, the was assigned a fair value of $12.0 million. On December drew 22, 2005, from the the Fund extended note. note to Baltic 12, a $1.8 million revolving the bridge note. Baltic immediately note in full down $1.5 million On January ended on 2006, 31, Baltic repaid amount removed drawn from from the the including all unpaid 28, interest. The Fund note. January 2006 and has been Fund’s books. On March down all 2006, from the the extended to Baltic 5, a $2.0 Baltic million the revolving amount bridge note. Baltic the note immediately drew in full $2.0 million interest. On on April April 2006, 2006 repaid has drawn from of the from including unpaid The note ended 30, and been removed Fund’s stock books. at a of at $2.0 On September 28, 2006, the Fund purchased an additional million. The Fund also extended to Baltic a $1.0 million date of 5,737 bridge shares loan. common loan bears cost The annual interest 12% with a maturity December 27, 2006. 2006, Valuation Committee of the fair value at During investment $21.2 the year ended October 31, the increased the of the Fund’s was equity in Baltic by $11.6 million. The fair value Fund’s equity investment October 31, 2006 million. At October Michael Baltic. 31, 2006, the Fund’s the investment and in Baltic was assigned a fair value of $26.7 of the million. serve as directors for Tokarz, Chairman of Fund, Christopher Sullivan, a representative Fund, BP Clothing, LLC LLC Phat(R), ("BP"), a line BP Clothing, Pico of Rivera, California, clothing. is a company which designs, manufactures, markets and distributes, Baby 3, women’s initial first On June annual interest has 2005, at the Fund made an plus investment year and in BP consisting interest at of a $10 million second of lien loan the four bearing term. LIBOR 8% for the variable rates for the basis remainder year The basis loan a $10.0 million principal face amount loan and was origination issued fees a cost of $10.0 is million. The loan’s cost was subsequently principal discounted to reflect received. the The Fund scheduled balance to receive quarterly repayments 24, totaling $625,000 per quarter with remaining the principal due of upon the maturity. On February received 2006, BP repaid its initial second $8.7 early lien loan million. from Fund in full. The amount all proceeds from the prepayment accrued 2006, a was approximately fees This amount fee. included outstanding principal, accrued interest, monitoring and an to prepayment $10 was On 14%. cost July July 19, the Fund extended million BP face a subsequent amount loan million issued fees second at a cost lien loan basis bearing annual interest at The basis 18, loan has $10.0 principal to was 2012. subsequently discounted balance Fund at is reflect igi $5 million and of $10.0 million. The loan loan’s is received. The maturity date of the The principal due upon at maturity. On loan July 20, 2006, the purchased a discount or in loan assignments in BP. The $3 loan million term A bears annual at interest LIBOR 6.40% loans plus or 4.25% Rate Prime Rate plus 3.25%. interest The $2 million term loan B bears is annual the interest LIBOR plus Prime plus 18, 5.40%. 2011. The rate option on the assignments at borrower’s discretion. Both mature on July On September increase in the 29, 2006, the Fund received a quarterly fair principal the loans is payment due for term loan A of $90,000. loan The fees outstanding balance, cost and value of to the amortization of origination 40 Source: MVC CAPITAL, I 10�K, January 10, 2007 T of and the capitalization of "payment in kind" interest. These increases were approved by the Fund’s Valuation Committee. At October and loan 31, 2006, had the a loans had a combined value outstanding million. balance and cost basis of $14.7 million. The loan assignments combined fair of $14.9 Dakota Dakota dry pasta Growers Pasta Company, Inc. Growers North Pasta Company, and a a Inc. ("Dakota"), r[Q label to North Dakota, and is its the third largest in manufacturer Dreamfields found of in America market process leader that is in private sales. Dakota number partners DNA Company, LLC introduced traditional pasta products. new designed reduce the of digestible carbohydrates in At October of $5.0 million 31, 2005, the Fund’s fair investment of $5.5 in Dakota consisted of 909,091 shares of common stock with a cost and assigned value million. During an average Effective the price year ended of $5.11 October per share 31, or 2006, the Fund purchased $879,000. the an additional 172,104 shares of common stock at approximately 2006, original January to the 31, 2006 and April 30, the Valuation Committee or increased $6.07. the fair value of the fair newly value purchased the shares carrying value of shares approximately $164,000. the value The increase in the of newly purchased July shares over the their cost was approximately increased Effective 31, 2006, Valuation Committee fair of the investment by approximately $900,000. Effective October31, $1.5 million. 2006, the Valuation Committee increased the fair value of the investment by approximately At October cost of $5.9 31, 2006, and the Fund’s fair investment value Fund, of $9 in Dakota consisted of 1,081,195 shares of common stock with a million assigned million. Michael Tokarz, Chairman of the serves as a director of Dakota. DPHI, Inc. (formerly ("DPHT"), lay,[h Inc.) DPHI, consumers Inc. to Boulder, Colorado, play digital content. a legacy investment, is trying to develop new ways of enabling record and 2005 At October Series 31, and October with a cost 31, 2006, $4.5 the Fund’s investment in has DPHT been consisted of 602,131 a fair shares of $0. of I[h preferred stock of million. This investment assigned value Endymion Systems, Inc. Endymion Systems, strategic, to drive Inc. ("Endymion"), business Oakland, solutions California, a legacy to help its investment, is a single source supplier for web�enabled, growth and end�to�end designed customers leverage Internet technologies increase productivity. At October of Series 31, 2005 stock and October31, with a cost 2006, $7.0 the Fund’s investment in has Endymion been consisted a fair of 7,156,760 value of $0. shares A preferred of million. The investment assigned Foliofn, Inc. Foliofi2, Inc. offers investment At October "F solutions 31, Vienna, Virginia, services a legacy investment, investors. is a financial services technology company that to financial firms and 2005 and October with fair at 31, 2006, the Fund’s During investment the in Foliofi consisted of 5,802,259 the shares of Series C preferred stock the a cost of $15.0 of the million. year ended October31, by $5.0 2006, million. Valuation fair value Committee Fund’s increased value Fund’s 2006 equity $5.0 investment million. in Foliofn The of the equity investment October 31, was 41 Source: MVC CAPITAL, INC., 10�K, January 10,2007 T of Bruce Shewmaker, an officer of the Fund, serves as a director of Foliofn. Harmony Harmony and healthcare Pharmacy Pharmacy centers & Health & Health primarily in Center, Inc. Center, airports Inc. in ("Harmony United Pharmacy"), States. Purchase, NY, plans to operate pharmacy the The Fund interest at invested is $200,000 callable in Harmony at Pharmacy Fund’s 750,000 in the form of a demand note. The note bears annual 10% and 4, anytime the discretion. On August On August prepayment gain or loss 2006 the Fund purchased repaid shares of common full. stock at a cost of $750,000. received 25, 2006, Harmony the its demand note in The amount principal of and the proceeds from was the was as $207,444.44. of This amount prepayment. Fund’s a included all outstanding accrued interest There no a result At October cost of 31, 2006, was the investment fair in Harmony consisted of 2 million shares of common stock with a $750,000 and assigned of value of $750,000. a director Michael Tokarz, Chairman the Fund, serves as of Harmony. Henry Company Henry and Company chemicals. ("Henry"), Huntington Park, California, is a manufacturer and distributor of building products specialty In January 2006, The Fund purchased interest at the $5 million in loan assignments on April 6, 6, in Henry term bears loan A bears annual at LIBOR 7.75% had plus 3.5% also and matures on 2011. Company. The $3 The $2 million term million loan B annual interest LIBOR the plus and matures April 2011. and value of $5.0 million. At October 31, 2006, loans a combined outstanding balance, cost basis, fair Impact Confections, Confections, candies. Inc. Impact of children’s Inc. ("Impact"), Roswell, New Mexico founded in 1981, is a manufacturer and distributor The Fund’s investment $2.7 $5.0 million million. in Impact consists of 252 of shares of common there stock at a cost of $10,714.28 balance company. $5.0 per share or and a loan to Impact in the stock form has July a senior subordinated status if note is with an outstanding of The Fund’s at common and a preferred 30, a liquidation at of the The loan bears annual loan’s interest cost 17.0% matures on 2009. The loan was fees issued received. a cost basis of million. The basis was then discounted 2005, which principal loan the to reflect loan origination On July 29, note Fund made a $325,000 at follow�on plus a investment in Impact in the form of three cost a secured term. promissory has a bears face annual amount interest LIBOR issued at $325,000 and was fees 4%. The promissory note has a cost basis of $325,000. The note’s year basis The note was then discounted to reflect origination received. At October $2.7 million, the 31, 2005, to the Fund’s investment outstanding cost in Impact balance of the consisted of 252 million shares of the at common secured October stock at a cost note of loan Impact with an of $5.23 and promissory 31, with an outstanding balance $5.13 of $325,000. The basis loan and promissory 31, note the 2005 was and approximately secured million and $319,000, assigned Fund’s respectively. At October million, 2005, equity investment, loan promissory note 31, loan were the fair values of in $2.7 $5.23 million and of $325,000 respectively. At October $2.7 million, the 2006, to investment outstanding the loan Impact balance consisted of 252 million at shares common stock at a cost note of with a Impact cost with an basis of $5.5 note the and the 31, secured 2006 promissory balance $5.39 note of $325,000. and The of and promissory 31, October were approximately promissory million $321,000 respectively. At October $5.5 2006, and equity investment, respectively. loan and secured increase were assigned fair values of $2.7 million, million $325,000, The in the 42 Source: MVC CAPITAL, INC., �K, January 10, 2007 T of outstanding capitalization balance, of cost and in fair value of the loan is due to the amortization of loan the origination fees and the "payment and kind" interest. These increases were the approved serve by as Fund’s Valuation Committee. Puneet Sanan Shivani Khurana, representatives of Fund, directors of Impact. Innovative Brands, LLC LLC ("Innovative personal care Brands"), products. Innovative manufactures Brands, Phoenix, Arizona, is a consumer product company that and distributes The Fund purchased annual interest at a $15 million loan assignment in 25, Innovative Brands. The $15 million term loan bears 11.125% and matures on September 2011. and was value of At October $15.0 million. 31, 2006, the loan had an outstanding balance, cost basis, assigned a fair Integral Development Integral Corporation Corporation institutions ("Integral"), to Development for financial Mountain integrate View, California, a legacy investment, is a developer and of technology operations. expand, and automate their capital markets businesses At October $1.12 million 31, a 2005, cost the Fund’s investment in Integral consisted of an outstanding a fair value balance on the loan of with of $1.12 October million. The investment Integral as had been assigned of $1.12 in million. During accrued the year ended 31, 2006, gain prepaid a result for its outstanding the loan balance Under the full including the all interest. the The Fund recorded Fund 31, returned its no or loss to of prepayment. terms of prepayment, warrants Integral no consideration. As of October 2006, the Fund no longer held any investment in Integral. JDC Lighting, LLC LLC ("JDC"), JDC products. Lighting, New York, New York, is a distributor of commercial lighting and electrical The Fund’s 17% over $3.0 a four investment year term. in JDC loan consists of $3.0 a $3.0 million senior face subordinated amount and fees loan, bearing annual issued at interest basis of at The has a million principal loan was a cost million. The loan’s cost basis was discounted to reflect origination received. At October was assigned 31, 2005, the loan had an million. outstanding balance of $3.09 million with a cost of $3.03 million. The loan a fair value of $3.09 On October At October was due were assigned to the 30, 2006, 2006, value JDC the repaid $160,116 an of principal. 31, loan had outstanding balance in the of $3.04 outstanding million with a cost cost of $2.99 fair million. The loan, loan is a fair of $3.04 loan million. The fees increase balance, and value of the amortization of origination and the capitalization of "payment in kind" interest. These increases approved by the Fund’s Valuation Committee. Lumeta Corporation Lumeta Corporation ("Lumeta"), management, security that is Somerset, New Jersey, a legacy investment, businesses is a developer analysis intranets. of network of their security, and to auditing reveal the solutions. The company and provides with an network designed 2005 stock vulnerabilities inefficiencies of in their corporate At October Series 31, and January and 266,846 31, 2006, of the Fund’s investment stock Lumeta a consisted of 384,615 cost shares of A preferred shares Series B preferred with combined of approximately $406,000. 43 Source: MVC CAPITAL, INC., 1 January 10, 2007 T of At October of Series 31, 2005 stock the investments were assigned per a fair value of $200,000, or approximately stock. $0.11 per share A preferred and Fund approximately $0.59 sold its share of Series B preferred On a loss April 7, 2006, the investment in Lumeta the for its carrying value of $200,000. previously loss The Fund the realized fair on Lumeta of approximately $200,000. investment in this the However, $200,000 the Valuation Committee as a result, its decreased offset the value in of the Fund’s company net effect to and the realized in was on by a reduction unrealized statement losses. Therefore, of Fund’s sale of investment Lumeta Fund’s consolidated of operations and NAV the was zero. As of October 31, 2006, Fund no longer held any investment in Lumeta. Mainstream Mainstream internet, Data, Data, Inc. Inc. ("Mainstream"), networks digital for Salt Lake City, Utah, a legacy investment, builds and operates text satellite, and wireless broadcast and and information to companies. around Mainstream the world. networks deliver news, streaming stock quotations, images 31, subscribers At October 31, 2005 a cost October 2006, the Fund’s investment has been in Mainstream a fair consisted value of 5,786 shares of common stock with of $3.75 million. The investment assigned of $0. Marine Exhibition Exhibition is Corporation Corporation ("Marine"), Marine Seaquarium Miami, park. Florida, owns and operates the Miami Seaquarium. The a family�oriented 2006, the entertainment On 11%. $10.0 July 11, Fund loan cost extended a to Marine a $10 million face senior secured and was loan loan issued bearing annual at interest at The senior secured loan’s loan has $10.0 was million principal amount a cost fees basis of million. date plus The of the basis 30, subsequently discounted also at to reflect a origination note million. received. The at maturity is June 2013. to The Fund draw extended secured the note revolving is bearing interest also the LIBOR $2.0 stock is 1%. into per The amount Marine annum. 2006, the in the available down stock, any time on purchasing $2.0 The Fund rate invested million rm[ of preferred 2,000 shares. The dividend on preferred 12% At October $9.9 million. 31, Fund’s loan senior secured assigned assigned preferred a loan fair had an outstanding $10.1 balance of $10.1 million with a cost of The The and senior preferred fair secured stock was value value is of million. million. drawn balance, upon. cost had been loan a fair stock, of $2.0 to the The secured revolving note was not The increase in the outstanding of loan the origination fees value of in the and due amortization and the capitalization of "payment kind" interest/dividends. These increases were approved by Fund’s Valuation Committee. Octagon Octagon leveraged Credit Investors, LLC LLC bonds in term. Credit Investors, ("Octagon"), through Octagon The is a New York�based debt asset loans and high yield collateralized obligations management company ("CDO") funds. subordinated amount a cost facility that manages The Fund’s interest at initial investment seven of year consisted loan of a $5,000,000 senior face loan, bearing annual issued at a 15% over cost a basis a has a $5,000,000 principal and basis was of discounted also bears $4,450,000. senior The secured 4%. loan included detachable facility to warrants with This credit $550,000. on The Fund 2009 and equity a provided annual $5,000,000 at credit Octagon. a expires May 7, and interest fee LIBOR which plus The Fund Fund receives the 050% unused facility fee also on an annual basis 0.25% servicing in on an annual basis for the maintaining a credit facility. The Fund in made a $560,000 investment Octagon 31, fair provides loan membership balance interest Octagon. with a cost At October was carried at 2005, value the had an million. outstanding of $5.15 million of $4.56 million. The loan a of $4.66 44 Source: MVC CAPITAL, INC., 10�K, January 10, 2007 T of At October respectively. $1,069,457, 31, 2005, the equity investment and detachable warrants warrants had assigned a a cost basis of $724,857 and and $550,000 The equity investment and detachable were fair value of $1,228,083 respectively. On January its 3, 2006, the Fund in exercised its warrant ownership a result, in is Octagon for no additional cost which the increased definition existing the membership Act. interest Octagon. As Octagon now considered an affiliate under of 1940 Effective January in 31, 2006, the Valuation Committee determined to increase the fair value of the Fund’s equity investment The for the Octagon basis by $562,291. fair value portion cost and of of the equity investment was also increased its by approximately interest "other in $200,000 to account was Fund’s allocated to the flow�through income, is from membership the Octagon, which not distributed members. This flow�through the $5.4 income and recorded by Fund as income." of On October from the 2, 2006, Octagon repaid loan credit facility in full. The amount all the proceeds received prepayment and unused was approximately fee million. This amount recorded of a included gain as outstanding principal, accrued of the to interest, on the credit the facility. The Fund a result issue of these prepayments After this approximately $429,000 a from acceleration loan, cost of amortization original discount. million repayment, of credit Fund extended $5 million term discounted $3.75 2006, for loan fees, the and a $12 revolving line Octagon. Octagon immediately on 2, drew down 2, million from of revolving line of a credit. The Fund incentive received fee of two distributions from Octagon Also on October $1.02 October 2006, a return capital a portion of $191,258 of the and one time $100,411. Octagon repurchased a capital LLC membership $550,000 on the interest for sale. approximately million. The Fund realized gain of approximately from this On October At October loan 30, 2006, Octagon 2006, fair repaid $500,000 of the outstanding balance balance line of revolving line of credit. 31, a the term of fair loan had an outstanding of $5 credit million with a cost of $4.9 million. The was assigned with value and $5.0 million. The revolving had an outstanding balance of $3.25 million a cost value of $3.25 million. At October value of 31, 2006, the equity investment had a cost basis of approximately $900,000 and was assigned a fair $1.93 million. i[Q Medical Corporation Corporation as well as ("Ohio"), Ohio therapy Medical Gurnee, Illinois, is a manufacturer and supplier of suction and oxygen products, medical the gas equipment. invested During fiscal year 2005, and Fund $17 business million unit and sponsored ("GE�SOT"), with the acquisition global of General supplier acquired Electric’s suction Ohmeda oxygen largest Brand therapy supplier, Suction products. Oxygen Therapy On July 14, 2005, a leading the of and in conjunction Thc. this transaction, Fund GE�SOT’s Medical Squire l/Aeros[ in Instruments, and merged both businesses creating Ohio Corporation. The Fund’s investment Ohio consists of 5,620 shares of common a fair stock with of $17 a cost basis of $17 million. As of October31, During investment the in 2005, the Fund’s investment 2006, was assigned value million. year ended by 31, $9.2 October million 31, the Valuation Committee to increased the fair value of the Fund’s equity Ohio from $17.0 basis million approximately of the $26.2 million. As of October $26.2 million, 2006, the cost and fair value Fund’s investment in Ohio was $17.0 million and respectively. Michael Hadani, Tokarz, Chairman of the of the Fund, serve as Peter Seidenberg, Chief Financial Officer of the Fund and David a representative Fund, directors of Ohio. 45 Source: MVC CAPITAL, INC., 10�K, January 10, 2007 T of Phoenix Coal Corporation Corporation ("Phoenix"), coal Madisonville, Phoenix Coal sale KY, is engaged in the acquisition, in the development, With offices in production and Madisonville, coal of bituminous reserves Illinois, and the resources located is primarily Illinois Basin. small Kentucky projects and Champaign, applying Fund the company to focused on consolidating and medium�sized margins. price of mining and proprietary technology million shares increase efficiency and enhance profit On April 4, 2006, 8, the purchased I of common 666,667 stock shares of Phoenix of for a stock purchase of $500,000. purchase Also, loan bears On June price 2006, Fund purchased $500,000. an additional common Phoenix for a of approximately 2006, at on June annual 8, the Fund committed The loan to Phoenix $7.0 million loan in debt. The first $3.5 million second lien interest 15%. was discounted the for the origination fees received. On $3.5 July 26, 2006 the Fund extended also bears to Phoenix remaining at portion maturity of the date $7.0 for million commitment. is This 2011. million second lien loan annual interest 15%. The both loans June of 8, At October 31, 2006, a the second value of lien loan $7.1 had an outstanding increase balance in cost of $7.1 million with the a cost is $7.0 to the million. The loan was assigned of loan fair million. the The and in fair value of loan due amortization origination fees and capitalization of "payment kind" interest. These increases were approved by the Fund’s Valuation the Committee. investment had basis At October fair 31, 2006, equity a cost of approximately $1.0 million and was assigned a value Bruce of $1.0 million. Shewmaker, an officer of the Fund, serves as a director of Phoenix. Pre Visor, Inc. PreVisor, related Inc. ("PreVisor"), consulting Roswell, services. Georgia, provides pre�employment testing and assessment solutions and professional On May Chairman including 31, 2006, the Fund invested is $6 million in PreVisor in the form of of as common PreVisor. stock. Mr. Tokarz, our and all Portfolio Manager, a minority not non�controlling persons" of shareholder the Our board of the directors, (the or of our directors who are "interested Fund, defined by 1940 a Act "Independent Directors"), approved the transaction (Mr. Tokarz recused himself from making determination recommendation on this matter). As of October 31, 2006, the common stock had been assigned a fair value of $6.0 million. ProcessClaims, Inc. laims,[h solutions Inc. ("ProcessClaims"), services that a legacy the investment, Manhattan insurance Beach, claims California, process provides web�based insurance industry and value added streamline automobile for the and its partners. At October preferred Series stock value stock, 31, 2005, the Fund’s of stock investments in ProcessClaims stock, cost consisted of 6,250,000 to shares of Series C of 849,257 shares Series D a preferred and of $2.4 873,362 million. warrants purchase 873,362 Series shares E convertible a preferred fair value the with combined the The investment in the stock C preferred a fair was assigned of $400,000, Effective of $2.0 million, in the investment in the Series D preferred was assigned and investment 2005, Series E warrants was assigned the a fair value of $0. December 31, in in a cashless for its transaction, Fund received 373,362 shares that of Series E preferred the stock of ProcessClaims exchange rights under a warrant issued by ProcessClaims has been held by Fund since May 2002. Fund’s by $3.3 On January investment in 5, 2006, the Valuation Committee million. determined to increase the fair value of the Fund’s entire ProcessClaims 46 Source: MVC CAPITAL, INC., 10�K, January 10, 2007 T of During March 2006, the Fund was an service share granted officer and of the accepted Fund, 50,000 as a options director to purchase shares of laims options common granted stock. for Bruce Shewmaker, serves of ProcessClaims. The were have Bruce price Shewmaker’s of $0.32 per on laims[h board an expiration date of of directors. ten years The from options the date vested immediately, an exercise and have of grant. Effective April in 30, 2006, the Fund’s Valuation Committee $760,000. in determined to increase the fair value of the Fund’s investment At stock, ProcessClaims 2006, the by approximately Fund’s investments preferred cost April 30, ProcessClaims 373,362 shares consisted of 6,250,000 shares of Series stock C preferred 849,257 stock a fair shares options of Series a D stock, of of Series E convertible in the stock Series preferred and 50,000 was of fair common assigned $831,000, valued with of $5.2 combined the $2.4 million. in the The investment C preferred a fair stock value value million, Series investment warrants Series D preferred was assigned and the the investment in the E was assigned a fair value of $446,000 options were at $9,000. On May agreement 2006. to 30, 2006, ProcessClaims, acquired 9, one of the Fund’s legacy portfolio companies, acquisition $7.9 gross entered into a definitive be by the CCC Information Services Inc. ").[h or The by CCC The were closed on June 9, As of June 2006, Fund received Due net proceeds of approximately million. gross proceeds were a approximately reserve $8.3 for million of which approximately contingencies $400,000 5% not of the the proceeds the deposited not the into account on the one year. to the in associated has therefore with escrow, such Fund has into presently placed any value proceeds deposited total escrow in and factored $2.4 proceeds Fund’s gain increased NAV. The Fund’s $5.5 million. investment laims[h was held million which resulted in a capital of approximately As of October 31, 2006, the Fund no longer any investment in ProcessCl aims. SafeStone Technologies Technologies designed PLC PLC SafeStone with technology security policies Saf access controls 31, of Old Amersham, UK, the a legacy investment, enforcing provides organizations to secure across extended enterprise, compliance with and enabling 31, effective management 2006, the of the corporate IT and e�business in has infrastructure. At October of Series 2005 stock and October a cost Fund’s investments SafeStone been consisted a fair of 2,106,378 value of $0 by shares the A ordinary with $4.0 million. The investment assigned Fund’s Valuation Committee. SGDA Sanierungsgesellschaft Sanierungsgesellschaft is fur Deponien fur und Altasten und Altasten mbH mbH ("SODA"), Zella�Mehlis, soil. SODA company Deponien Germany, is a that in the business of landfill remediation and of revitalization of contaminated bearing annual and was in The Fund’s and basis a half of investment term. in SGDA consists a $4.6 a a $4.6 million term face loan, interest at a at 7% over a four year The term loan has The loan million principal amount interest issued discounted basis cost $4.3 million. included to common equity ownership SGDA that with a cost of $315,000. at The Fund credit also made expires available SODA 25, a $1.3 million revolving credit facility bears annual interest 7%. The facility on August 2005, at 2006. loan At October31, term loan the fair term value of had an $4.3 outstanding balance increase of $4.58 cost in million with value a cost of the of $4.3 is million. The was carried a of the million. loan. The in the interest and fair loan due to the of accretion of the market is its discount basis. term The ownership SGDA has been upon assigned the a fair value credit $315,000 facility. which cost As of October 31, 2005, SGDA had drawn $1,237,700 revolving During amount December under 2005, line SODA of credit drew an additional million, $70,600 the on the revolving line of credit. line This brought credit. the drawn the to $1.3 maximum and credit available under the of Also during implied interest December 2005, the the Fund loan did not accrue, therefore facility. was not paid, approximately to a contractual $23,000 in owed from SODA and revolving This was due agreement 47 Source: MVC iTAL INC., 10�K, January 10, 2007 T of (based on German tax provisions) to cap this the interest paid by SGDA to Fund, there in is the aggregate, credit at 240,000 Euro with in any given calendar year. Despite forgoing interest management believes no risk associated this portfolio company. 12, On January and had a maturity 2006, of the Fund 30, extended 2006. an to SGDA a $300,000 bridge loan. The loan bore annual interest at 7% date April On interest. April 6, 2006, 25, the Fund the invested additional $2.0 million into SGDA in the form of in a preferred for $23,551. equity On April 2006 Fund purchased the an additional common under the equity interest SGDA On balance revolving July 31, April 28, 2006, the Fund increased above, loan availability revolving credit 30, as facility by $300,000. added The of the bridge loan mentioned the bridge which was was would have from in full. matured the on April 2006, was of the to the credit facility entire and $1.6 removed drawn was Fund’s books a part refinancing. As of 2006, the million facility On August the 25, 2006 the revolving credit facility added to the term loan balance assuming the same terms as term loan. On October interest. 24, 2006, the Fund invested an additional $3 million into SGDA in the form of preferred equity At October term loan 31, 2006, a the fair term value loan had an outstanding balance of $6.2 cost million fair with value the a cost of $6 loan million. is The the was of assigned market of $6 the in a fair million. loan. has The These been $5.0 increase in the and of the due to accretion the discount of interest term increases were a fair approved value by Fund’s which Valuation is its Committee. preferred The ownership stock SGDA value assigned million. of $338,551 cost basis. The has been assigned of Sonexis, Sonexis, Inc. Inc. ("Sonexis"), conferencing audio and solution � Tewksbury, Massachusetts, Sonexis ConferenceManager to deliver � a a legacy investment, is the is developer to of a new kind of a breadth modular platform that designed support of web conferencing 31, functionality rich media conferencing. At October 2005 cost and October 31, 2006, the Fund’s investment has in Sonexis consisted of 131,615 of $0. shares of common stock with a of $10.0 million. The investment been assigned a fair value SIA BMAuto SIA and parts BM Auto ("BM Auto"), a Riga, Latvia, is a company focused on the importation and sale of BMW million vehicles throughout Latvia, member of the European Union. shares loan The Fund’s sixty investment loan in BM Auto basis consisted of 47,300 of common in stock full, at a cost of $8 and a day bridge with April a cost of $7.0 million. The was repaid including all principal and accrued interest, on 21,2006. the At October 31, 2006, Fund’s investment in BM Auto was assigned a fair value of $8 million. SF Industries, SP research Industries, Inc. Inc. ("SP"), Warminster, glassware Pennsylvania, is a designer, manufacturer, and and marketer of laboratory and process equipment, and precision glass components, configured�to�order manufacturing equipment. The Fund’s mezzanine face loan loan investment bears in SP consists at of a $6.5 a million mezzanine term. loan and a $4.0 million has term a $6.5 loan. The principal to reflect annual issued received. million interest at 17% over of $6.5 bears seven year The mezzanine loan’s plus loan million amount and was fees a cost basis million. The mezzanine interest issued at at cost basis was discounted a five origination loan basis has a The term principal loan annual and was fees LIBOR a cost the 10% over of $4.0 year term. The term cost $4.0 face amount basis million. The term loan’s was discounted to reflect loan origination received by Fund. 48 Source: MVC CAPITAL, INC., 10�K, January 10,2007 T of At October $4.02 term million loan 31, 2005, the mezzanine cost basis loan and $6.4 the term loan had outstanding million, balances of $6.65 million and loan respectively with fair of million and $3.95 respectively. The mezzanine and were assigned 13, values of $6.65 million and $4.02 million million, respectively. On October and an additional plus 2006 the Fund extended mezzanine 2011. to SP $10 The in the form of an date additional $4.0 million of term adjusted the loan to $6.0 and million loan. interest rate rate and maturity loan of the term to loan was LIBOR date 8% March 31, 31, The interest of the mezzanine was adjusted 16% with maturity remaining March 20, 2012. On October At October $3.06 million, loan 2006 the Fund assigned $5.0 mezzanine a cost loan basis of million of term loan to Citigroup Global Markets Realty. 31, 2006, the and the term loan had outstanding balances of $12.96 and $3.01 million, respectively. million and loan respectively, with of $12.65 million The mezzanine increase fees in the and term were assigned cost fair values fair $12.96 the million is and to $3.06 the million, respectively. The outstanding capitalization balance, and in value of loan, due amortization of by loan origination and the of "payment kind" interest. These increases were approved the Fund’s Valuation Committee. Strategic Outsourcing, Inc. Strategic Outsourcing, that Inc. ("SOT"), Charlotte, to North Carolina, their is a professional resource employer function. organization that provides services enable $5 small businesses outsource in human loan at LIBOR The Fund purchased plus 5.25% On December 31, a million loan assignment SOT. The has a 5 year term and bears annual interest 2005, I[h repaid a portion of its outstanding loan. The Fund’s prorated share of the repayment was approximately $108,000. 31, On March was 2006, SOT repaid a portion of its outstanding loan. The Fund’s prorated share of the repayment approximately $108,000. On May 3, 2006, SOT repaid a portion of its outstanding loan. The Fund’s prorated share of the repayment was approximately $440,000. 2006, On July 27, SOT repaid the loan assignment in full. The amount all of the proceeds received from the prepayment early was approximately fee. $4.5 million. This amount included outstanding principal, accrued interest, and an prepayment As of October 31, 2006, the Fund no longer held any investment in SOT. Storage Canada, Canada, facilities LLC LLC ("Storage the Storage self�storage Canada"), U.S. Omaha, NE, is a real estate company that owns and develops throughout 2006, the and Canada. $6 On March Canada consent 30, Fund provided $1.34 million. a million loan commitment expires to Storage one at Canada but on which Storage with date the immediately borrowed of both 30, parties. The commitment on will the loan bears after year, may be renewed has a maturity The initial borrowing annual years interest the 8.75% of the and of March Fund 2013. Any additional principal borrowings payments. Canada mature seven from a fee date subsequent unused borrowing. of the The loan. receives monthly The Fund borrowed also receives of 0.25% on bears the portion On October a maturity date 6, 2006, October Storage 6, $619,000. The borrowing annual interest at 8.75% and has of 2013. Fund’s investment a in fair At October a cost basis 31, 2006, the Storage value Canada of $1.94 had an outstanding balance of $1.94 million and of $1.95 million and was assigned million. 49 Source: MVC CAPITAL, INC., 10�K, January 10, 2007 T of Summit Research Summit Research antiperspirant actives. Labs, Inc. Labs, Inc. ("Summit"), Huguenot, NY, is a specialty chemical company that manufactures On August The second loan’s is 16, 2006, has a the Fund extended million to Summit face a $5 million second issued fees in the lien loan at bearing annual basis interest at 14%. lien loan basis 15, $5.0 principal amount loan and was origination a cost of $5.0 million. date The the loan cost was subsequently discounted invested to reflect received. The maturity stock, of August shares. 2012. The Fund also $11.2 million into Summit form of preferred purchasing 800 At October $4.95 million. a fair 31, 2006, the Fund’s second was lien loan had an outstanding of balance million. of $5.04 million stock to the with a cost of The second value fees lien loan assigned increase a fair value $5.04 fair The loan preferred is had been of the assigned loan of $11.2 and the million. The in cost in and value of the due amortization origination capitalization of "payment kind" interest. These increases were approved by Fund’s Valuation Committee. Tokarz, Chairman of the Michael serve as Fund, and Puneet Sanan and Shivani Khurana, representatives of the Fund, directors of Summit. Timberland Timberland outdoor power Machines Machines equipment & Irrigation, & Irrigation, and in irrigation Inc. Inc. ("Timberland"), Enfield, Connecticut, is a distributor of landscaping products. The Fund’s investment at Timberland note consists a of a $6 million senior subordinated and was fees loan, issued bearing annual at interest 17% over million. shares additional a five year term. The has then $6 million principal face loan in amount origination a cost basis also to of $6 450 an a The of loan’s cost stock basis was discounted equity to reflect received. has The Fund an option to owns purchase common 150 shares for a $4.5 million at investment of Timberland. share. The Fund of common note. stock a price $10,000 note per The Fund has at also extended Timberland $3.25 7, million junior revolving The junior revolving bears interest 12.5% per annum and matures on July 2007. a floor is Timberland ("Transamerica"). has plan financing in program administered by Transamerica under the Commercial dealer defaults financing Finance Corporation As typical the Timberland’s of product industry, terms of if the arrangement, and the but its Timberland underlying guarantees assets are repurchase from Transamerica, to is a dealer on payment repossessed. as The Fund a result has agreed the be a co�guarantor of this repurchase million. commitment, maximum potential exposure 2005, the of guarantee loan contractually limited to $0.5 At October $6.23 drawn million. 31, Fund’s loan mezzanine assigned had an outstanding balance million. of $6.32 junior million revolving with note a cost of fully The mezzanine assigned a fair was a fair value of $6.32 The was of upon and value of $3.25 a fair million. The common $0. stock had been assigned a fair value $4,500,000. The warrant was assigned December of 27, value of Effective into 2005, stock the the Fund converted of $10,000 $286,200 per share. of the Timberland a result, as line junior revolving 31, line the of credit 28.62 shares common and at a price As of July 2006 Fund owned million 478.62 to common shares funded debt under the junior revolving of credit was reduced from $3.25 approximately During the $2.96 million. quarter ended, at April 30, 2006, Timberland million. had repaid an additional $500,000 on the note leaving the total amount outstanding approximately the $2.46 On July 1 2006, the quarter the Fund reduced July 31, interest rate on the mezzanine an loan from 17% to 14.426%. drew During on the note ended, total 2006, Timberland at repaid additional $500,000 and down $1.0 million leaving the amount 2006, stock outstanding approximately $409,091 per share. $2.96 of the million. Effective into September of 12, the Fund converted of $10,000 Timberland junior 22, revolving line the of credit 40.91 shares common at a price Effective September 2006, Fund 50 Source: MVC CAPITAL, INC., 10�K, January 10, 2007 T of converted 10 $225,000 per share. as line of the Timberland then junior revolving line of credit into 22.50 shares of Timberland 31, borrowed the $500,000 from the junior revolving shares line of the common stock at a price of credit. As a result of these debt transactions, of October credit 2006 Fund owned 542.03 to common and funded under the junior revolving During investment of was reduced from $3.25 October by the $1 31, million approximately $2.83 million. the in year ended 2006, the Valuation Committee million to decreased $4.42 the fair value of the Fund’s equity Timberland 2006, million from $5.42 loan approximately million. At October $6.55 balance, million. cost in 31, Fund’s loan the mezzanine assigned is had an outstanding balance million. of $6.61 million in the with a cost of The mezzanine and fair was loan a fair value the amortization of $6.61 The increase fees outstanding capitalization value of due to of the stock loan origination and the of "payment note kind" interest. a fair These increases were approved The by Fund’s Valuation Committee. a fair The junior revolving was assigned value of $2.83 of of $0. million. common was assigned value of $4.42 million. The warrant was Michael Timberland. assigned Tokarz, a fair value Chairman the Fund, and Puneet Sanan, a representative of the Fund, serve as directors of Total Safely U.S., Inc. Total services Safety to the U.S., Inc. ("Total Safety"), Houston, oil Texas, is the leading provider industries. of safety equipment and related refining, petrochemical, and of exploration and production in Total 31, The Fund interest at purchased pIus $6 million loan assignments Safety. The $5 million million term loan bears A bears annual annual interest at LIBOR 8.5% 4.5% and matures on December also 2010. The $1 term loan B LIBOR plus and 2006, matures on December 31, 2010. for On June 30, the Fund the received a quarterly principal payment each loan totaling $55,046. On September At October assignments 31, 29, 2006, the a Fund had received a quarterly principal payment and for each loan totaling $55,046. 2006, loans fair a combined $5.9 outstanding balance cost basis of $5.9 million. The loan were assigned value of million. Turf Products, Turf Products, LLC LLC ("Turf’), golf Enfield, Connecticut, is a wholesale consumer distributor of golf course and commercial turf maintenance equipment, course in irrigation systems senior and outdoor power equipment. at The Fund’s five investment Turf $7.5 consists million of subordinated face loan, bearing issued interest at a cost 15% per year term. The note has a was principal loan amount and was fees also basis of $7.5 a annum over a million. The membership loan’s interest the cost basis then discounted million equity to reflect origination received. The Fund warrant to also owns an from a $3.8 investment in Turf. The Fund has a purchase additional 15% of company. During the in year ended October million 31, 2006, $3.8 the Valuation Committee to increased million. the fair value of the Fund’s equity investment Turf by $2 31, from million approximately $5.8 At October $7.63 fair 2006, loan is the Fund’s mezzanine a fair loan of had an outstanding balance $7.68 million. of $7.68 in the million with a cost of million. The was assigned due to the value of the The fees increase outstanding balance, cost in and value of the loan amortization loan origination and the capitalization of "payment interest has kind" interest. These a increases were $5.8 approved million. by Fund’s was Valuation Committee. assigned a fair The membership $0. been assigned fair value of The option value of Michael serve as Tokarz, of Chairman Turf. of the Fund, and Puneet Sanan and Shivani Khurana, representatives of the Fund, directors 51 Source: MVC CAPITAL, INC., 10�K, January 10, 2007 T of Velocitius B.V. B.V. Netherlands based based wind farms through Velocitius operating ("Velocitius"), a company, manages Germany subsidiaries. On May 10, 2006, 26, the Fund the made an made equity investment of approximately investment of $66,290 in Velocitius. On October On October immediately bears 2006, 2006, Fund an additional equity of approximately credit to Velocitius $2.9 million. 30, the Fund provided a $260,000 revolving line line on which 31, Velocitius borrowed interest at approximately $143,614. 8%. the The revolving of credit expires on October 2009. The note annual At October $2.97 million. 31, 2006, revolving equity line investment credit in Velocitius a cost had a cost a and was fair assigned a fair value of The of of had and was assigned value of $143,614. Bruce Shewmaker, an officer the Fund, serves as a director of Velocitius. Vendw Services, Inc. Vendio entrepreneurs Services, resources efficiently Inc. to ("Vendio"), build sell San Bruno, California, a legacy investment, software offers small businesses to help and these Internet sales channels their by providing solutions designed merchants market, and distribute products. At October 6,443,188 value of shares $2.7 31, 2005, Series the Fund’s preferred investments stock at in Vendio of consisted $6.6 of 10,476 shares of common were stock. stock and a fair of A a total cost million. The investments assigned million, $0 for the common 31, stock and $2.7 million for the Series A preferred During investment the in year ended October 2006, $2.7 the Valuation Committee to $3.4 million. increased the fair value of the Fund’s equity Vendio by $700,000 2006, Series the from million At October 6,443,188 value of shares $3.4 31, Fund’s preferred investments stock in Vendio of consisted $6.6 of 10,476 shares of common were stock. stock and a fair of A at a total cost million. for the The investments assigned million, $0 for the common of the stock and $3.4 million Series A preferred Bruce Shewmaker, an officer Fund, serves as a director of Vendio. Vestal Manufacturing Manufacturing to brick Enterprises, Inc. Vestal Enterprises, Inc. of ("Vestal"), the Sweetwater, industry. Tennessee, Vestal is a market leader for steel fabricated iron products and and masonry segments products construction construction manufactures homes. a and sells both cast fabricated steel specialty used in the of of single�family The Fund’s investment loan April in Vestal in the consists of 81,000 shares common stock note. at cost loan of $1.85 has million and a of $900,000 29, to Vestal earns form of at a senior per subordinated promissory The a maturity date of 2011 and interest 12% annum. note At October $900,000. value of 31, 2005, the senior subordinated stock promissory Vestal that had a cost an outstanding of $1.85 balance, million cost, and fair value a fair of The 81,000 $3.7 million. shares of common of had basis were assigned On September At October $800,000. value of 31, 1, 2006, the Fund received a principal payment note of approximately had an a cost outstanding $100,000. balance, million cost, 2006, the senior of subordinated stock promissory that and fair value a fair of The 81,000 $3.7 million. shares common of Vestal had basis of $1.85 were assigned David Hadani and Ben Harris, representatives of the Fund, serve as directors of Vestal. 52 Source: MVC CAPITAL, INC., 10�K, January 10, 2007 T of Vitality Foodservice, Foodservice, nc Inc. ("Vitality"), juices Vitality Tampa, frozen Florida, is a market coffee its leader to the in the processing and marketing With an of of dispensed installed and base non�dispensed of over 42,000 to and concentrate Vitality liquid sells foodservice industry. a dispensers niches worldwide, frozen concentrate schools, through hospitals, network over hotels 350 and distributors restaurants. such market as institutional foodservice, including cruise ships, The Fund’s investment 1,000,000 a liquidation detachable $0.01 per shares date in Vitality consists of 500,000 stock a yield at shares a cost of common stock at a cost of $5 million preferred and stock also has of Series A convertible 24, preferred of $10 per million. The convertible of September granting the 2011 the and has of 13% annum. shares The of convertible stock preferred at stock has warrants share. Fund right to purchase 211,243 common the price of At October $5 million 31, 2005, the investment of Series stock in Vitality consisted of 500,000 stock at fair shares a cost values of common stock million. at a cost of and 1,000,000 convertible shares A convertible preferred of $10.52 of $5 The common million stock, Series A preferred and warrants were assigned million, $10.52 and $700,000, respectively. Effective January in Vitality 31, 2006, $3.5 the Valuation Committee and $400,000, the determined to increase the fair value of the common stock and warrants During by million respectively. the year ended $900,000 earnings net to October return of 31, 2006, Fund reclassified dividend income due to received from Vitality totaling it approximately not capital. The reclassification occurred Vitality’s determination of capital that will have taxable the and asset profits value. for their fiscal year 2006. This reclassification to return had no impact on Fund’s At October $5 cost million 31, 2006, the investment of Series in Vitality consisted of 500,000 stock at shares a cost of common stock at a cost of in the and 1,000,000 of the shares Series A convertible preferred preferred stock is of $9.66 million. The increase in and fair value A convertible due to the capitalization of "payment stock, kind" dividends. convertible respectively. These increases stock were approved by the Fund’s Valuation Committee. fair values The common $11.05 Series A million, preferred and warrants were assigned of $8.5 million, million and $1.1 David Hadani, a representative of the Fund, serves as a director of Vitality. Yaga, Inc. Yaga, provider businesses. Inc. ("Yaga"), platform San that Francisco, is California, to address a legacy investment, provided and payment a hosted application service (ASP) designed emerging revenue infrastructure needs and of online Yaga’s while also payment managing 2005, Series and accounting application supports micropayments, payments. of aggregated billing stored value accounts royalty/affiliate accounting in and split At October 1,000,000 $0. shares 31, the Fund’s a investment Yaga of $2.3 consisted million. 300,000 shares of Series A preferred stock and of of B with combined cost The investments had been assigned a fair value During the quarter ended January the 31, 2006, the Fund received notification of the final dissolution of Yaga. The Fund received no proceeds fair value the from of dissolution of this Fund’s removal books. of The Yaga was books on previously the from the company and the investment has been removed written down to zero and therefore, the net effect of the consolidated Yaga from 31, Fund’s the Fund’s statement in of operations and NAV was zero. L October At October 2006, Fund no longer held any investment Yaga. and Capital 31, At October 31, 2006, the Fund had investments in in portfolio equivalents companies totaling totaling $275.9 million. Also, at 2006, the Fund had investments cash approximately $66.2 million. The Fund 53 Source: MVC CAPITAL, INC., 10�K, January 10, 2007 T of considers to all money market U.S. and other cash investments purchased with an are original highly maturity liquid. of less than three months be cash equivalents. government October The 31, securities and cash equivalents During the year ended 2006, the Fund made made sixteen new investments, committing Auto, Storage BENI, $6.0 capital totaling approximately $142.1 million. Inc., investments PreVisor, were in Turf, l,[ Henry, BM Canada, and Phoenix, Harmony Brands. $8.0 Pharmacy, Total Safety, Marine, BP, $5.0 Velocitius, $5.0 Summit, $15.0 Octagon, million, Innovative The amounts invested were million, $11.6 $6.0 million, million, million, million, million, million, million, million, $200,000, $2.0 $6.0 $14.0 $15.0 million, $66,290, $16.2 million, $17.0 million and $15.0 million, respectively. The Fund approximately Dakota also made eight follow�on During the investments year ended shares in existing portfolio companies committing capital totaling $24.2 million. October of 31, 2006, stock at the Fund invested price a approximately of $5.11 million repaid per $879,000 in by purchasing 22, an the additional 172,104 a common an average form of 12, share. On bridge December note. Baltic 2005, Fund drew made down follow�on million investment from the in Baltic note. in the $1.8 revolving the has immediately the note the in $1.5 all On January matured provided on 2006, Baltic 31, amount been drawn removed from full including unpaid 12, interest. The the note January a 2006 and from 28, Fund’s books. On January 2006, Fund SGDA $300,000 bridge loan. On March $2.0 2006, million interest. Baltic Fund provided Baltic a $2.0 million revolving note. bridge immediately drew down all from the note. On April 5, 2006, Baltic repaid the amount drawn from the note in full including the unpaid the the The an note matured on April million 30, in 2006 and has been removed a from the Fund’s books. On the April 25, 6, 2006, Fund invested additional $2.0 SGDA a in the in form of preferred equity security. 30, the On April 2006, Fund purchased $2.5 in million an additional common in the equity security SGDA for $23,000. On 4, June 2006, Fund invested in Amersham form of second lien loan. On August 28, 2006, Fund invested $750,000 investment 2006, the Harmony made million million invested the a in the in the form of a common $1.0 stock. On September loan 2006, million the Fund made another follow�on investment. invested 20, in Baltic form of million loan million bridge and $2.0 equity On October in the 13, Fund $4.0 $5.0 $10 in follow�on investment million loan in in SP. The $10 million was form of an Fund then 24, additional term B and $6.0 term in a mezzanine loan. On October 2006, the assigned 2006, the of SP’s an Fund $8.0 million $3.0 B to Citigroup in the Global Markets form of a preferred in the Realty Corp. equity On October On Fund 26, additional invested a million SGDA security. October 2006, an additional $2.9 million in Velocitius 31, form of common equity. The down Fund also provided from the Velocitius note. $260,000 revolving note on October 2006. Velocitius immediately drew $143,614 Commitments At October to/for Portfolio Companies: commitments to portfolio 31, 2006, the Fund’s companies consisted of the following: Open Portfolio Commitments of Company Marine Octagon Storage Canada A $20 $12.0 MVC Capital, Inc. [U[h million million million million [h Funded [h � $3.25 $1 95 $2.83 [h 31, million $60 $3.25 i[ million credit facility Timberland loc On May expires interest fee 7, $260000 2004, the $143614 facility to Fund provided be a $5,000,000 senior secured credit 6, Octagon. facility basis This on at May 6, LIBOR The 2007 plus and can automatically receives the repaid a extended until May 2009. fee The credit bears a annual servicing the credit 4%. The Fund for 0.50% unused facility. facility on an annual Octagon and 0.25% on an annual facility. basis maintaining facility credit in On February all 1, 2006, drew $250,000 23, from credit facility credit was 12, full including, accrued interest on February 2006. This was refinanced on October 2006. During annual February at 2005, the Fund made facility available to SGDA, 25, a $1,308,300 During revolving fiscal credit facility that bears interest 7%. The credit expired on August 2006. year 2006, SGDA drew down 54 Source: MVC CAPITAL, INC., 10�K, January 10, 2007 T of $70,600 facility from the credit facility. On April the 28, 2006, the Fund loan loan to increased the availability under the revolving on April credit 30, by $300,000. to the The balance of credit Fund’s and the bridge SDGA, was which would the have matured books. 2006, was added revolving facility bridge removed from Fund’s On June Guggenheim 30, to 2005, Ohio. the Fund pledged its common stock of Ohio to Guggenheim to collateralize a loan made by On 12.5% note. the July 8, 2005 the Fund extended on the July total 7, Timberland 2007. a $3.25 also million receives the junior a fee revolving note that the bears interest portion 27, at per annum and expires The Fund of 0.25% $3.25 on unused of the As of October Fund exchanged of $10,000 the 21, junior 31, 2005, amount outstanding on junior note line was of million. On December shares 2005, stock debt at $286,200 per share. of the of Timberland 31, revolving credit for 28.62 of common the a price As January 2006, the Fund owned 478.62 from $3.25 million common to shares and funded million. under April revolving Timberland note. 31, line of credit has been on reduced the note. approximately $2.96 an On 2006, on the repaid July 10, $500,000 $500,000 On 2006, Timberland On May 18, 2006, Timberland repaid drew down $1.0 million leaving the total additional amount on the note of outstanding the at July 2006 approximately $2.96 line of credit the into million. On shares September of the 12, 2006, at the Fund converted of $409,091 per share. into Timberland junior revolving 22, 40.91 common stock a price $10,000 line Effective September of 2006, stock Fund converted of $225,000 per share. as line of Timberland then junior revolving of credit the 22.50 shares common credit. at a price $10,000 Timberland October was 31, borrowed the $500,000 from junior revolving shares line the of As a result of these transactions, of 2006 Fund owned 542.03 to common and funded debt under the junior revolving of credit reduced from $3.25 million approximately $2.83 million. On December interest the note. at 22, 2005, the Fund extended to Baltic a $1.8 million revolving Baltic note bridge note. The note bears 12% per annum and had 12, a maturity repaid date the of January drawn 31, 2006. the immediately in full drew all $1.5 million interest. from On January matured 2006, Baltic amount from from including unpaid The revolver on January 2006, from the the note 31, 2006 and has been removed the Fund’s books. Baltic the note On March down all 28, Fund note. extended to Baltic 5, a $2.0 Baltic million repaid the revolving amount removed bridge note. immediately in full drew $2.0 million interest. On April 2006, 30, drawn from from the including unpaid The matured Fund on April 2006 million and has been Fund’s books. and On March immediately of both 2013. 30, 2006, the provided a $6 loan expires commitment after to Storage but Canada the company the borrowed $1.34 million. The commitment on the loan bears one at year, may be renewed a maturity with date consent 30, also parties. The initial borrowing will annual from interest the 8.75% of the and has of March Any a additional fee borrowings on the mature portion seven of the years loan. date 6, subsequent Storage borrowing. The Fund an 2013. receives additional of 0.25% unused On October at 2006, Canada date borrowed 6, $619,000. 11, The borrowing the bears annual interest 8.75% and has a maturity of October On interest July at 2006, plus the Fund extended Fund note also as to Marine a $2.0 of million secured the revolving note. The the note loan. bears annual was no LIBOR on 1%. The revolving receives a fee 31, 0.50% of unused portion of There amount drawn of October credit 2006. On term loan August 25, 2006, SGDA’s The revolving facility was added eliminated to the term the loan, increasing the balance of this of the by $1.6 million. revolving credit facility was from Fund’s books as a result refinancing. On October the senior 12, 2006, the Fund provided on a $12.0 7, million revolving credit credit facility a facility expires to Octagon in replacement 31, fee of secured bears credit facility provided at May plus 2004. This on December facility 2011. on 12, The credit facility basis annual interest servicing LIBOR credit 4.25%. basis The Fund for receives the 0.50% credit unused facility. an 2006, 30, annual Octagon 2006. and a 0.25% fee the on an annual facility. maintaining repaid On October facility drew $3.75 million 31, from Octagon $500,000 of the credit on October As of October On October 30, 2006, the there was $3.25 million outstanding. 2006, Fund provided a $260,000 line revolving expires line of credit to Velocitius on which Velocitius immediately interest at borrowed $143,614. The revolving of credit on October 31, 2009. The note bears annual 8%. 55 Source: MVC CAPITAL, INC., 10�K, January 10, 2007 T of Timberland Timberland’s of product has agreed also has a floor the if plan financing the program dealer administered by Transamerica. arrangement, and this the As is typical in the industry, under terms of a dealer financing Timberland assets guarantees are repurchase from Transamerica, to defaults for on payment on underlying repossessed. The Fund be a limited co�guarantor up to $500,000 repurchase commitment. mitm On October ("Credit Credit Facility Facility I. of the Fund: the 28, I") 2004, Fund entered into a one�year, cash (the collateralized, $20 July million 20, revolving the credit facility with LaSalle Bank National Association loan "Bank"). On I 2005, Fund amended million All other to The maximum the aggregate maturity I amount under Credit Facility was increased from $20 $30 million. Additionally, of I. date material Credit terms Facility Credit Facility million Facility remained borrowed I was extended from October 31, 2005 to August 31, 2006. $10 unchanged. On January 27, 2006, the Fund borrowed under at million under The $10 Credit or six Credit the Facility I was at repaid either rate in full by February rate equal to the 31, 3, 2006. Borrowings (for one, effect under three bear plus interest, Fund’s or option, at a fixed to the LIBOR rate in rate two, months), minus 1.00% per annum, Credit a floating I equal Bank’s 2006. prime from time to time, 1.00% per annum. entered into are Facility expired on August On February which the 16, 2005, the Fund a sublease (the "Sublease") for a larger 1, space in the building its in Fund’s office for current to executive Advisers. offices located. is Effective to November expire 2006, the 28, Fund subleased 2007. principal executive the TT’G The Sublease total scheduled $75,000 on February year 2007. which entity the Future payments lease under Sublease TTG Advisers approximately without penalty. Capital in fiscal in The Fund’s previous Fund’s is was located, terminated 287 effective March is 1, 2005, The building executive offices are Bowman 4 Avenue, owned by Phoenix for Partners, LLC, an which 97% owned by Mr. Tokarz. See Note "Management" 27, more and information on Mr. Tokarz. co�borrowers entered into a On revolving April 2006, the Fund MVCFS, credit facility ("Credit Facility I as new four�year, to the $100 lenders. million with Guggenheim drawn from as administrative the the revolving agent credit credit On April 27, in 2006, term the debt) 2, Fund borrowed under Credit July $45 million H. the ($27.5 million facility facility and was the $17.5 repaid million in full Facility May 2006. and on On 28, 2006, in The $27.5 million drawn from Fund borrowed $57.5 million under Credit Facility revolving million 2, on ($45.0 drawn the from revolving credit million facility $12.5 the million revolving term debt) facility. I On August 2006, Fund repaid $45.0 On August 31, 2006, the Fund borrowed $5.0 million in term debt under Credit On October 27, 2006, the Fund borrowed $4.0 million from the revolving credit under Credit Facility H. On October 30, 2006, the Fund borrowed $61 million under Credit Facility $15 million in term debt Facility H. and $46 million drawn from the revolving credit facility. As of October 31, 2006, there was $50.0 million in term borrowed credit I debt and $50.0 million on to the revolving to credit facility outstanding. portfolio II The proceeds investments, will expire from borrowings pay fees 27, made under related Credit to all Facility the I are expected and be used fund new and existing and expenses at financing for general corporate Credit at purposes. Credit Facility on April 2010, which time will outstanding interest, at amounts the under Facility I the will be due and to either payable. (i) Borrowings under one, plus Credit Facility three of I bear Fund’s of option, a floating or (ii) rate equal the LIBOR with on the rate (for to time, two, a or six months), per plus a spread 2.00% paid per annum, a closing life Prime other rate in effect costs from time spread These 1.00% will annum. The Fund fee, legal facility. and associated this transaction. costs the be amortized evenly portion over costs. the of the The prepaid expenses Balance by Sheet include things, unamortized cash stock of these debt Borrowings under Credit Facility I will items, be secured, among other cash, equivalents, investments, accounts from all receivable, equipment, instruments, as well as all general other intangibles, property the capital of MVCFS, and any proceeds the aforementioned except for equity investments The made by enters the Fund. with and other that contain of the Fund into contracts portfolio companies under these parties is a variety indemnifications. S experienced remote. Effective The Fund’s or losses maximum pursuant to exposure these arrangements the risk unknown. However, Fund has not claims contracts and believes of loss related to indemnifications to be November which 1, 2006, as the pursuant Fund’s to the Advisory Agreement, Under the the Fund is externally managed by Agreement, TFG Advisers, serves investment adviser. terms of the Advisory 56 Source: MVC CAPITAL, INC., 10�K, January 10, 2007 T of TTG Advisers the will nature determine, consistent the with changes the the Fund’s investment portfolio strategy, the composition of of the Fund’s such changes, portfolio, identify, portfolio retain or and timing of the close structure to the Fund’s and the manner implementing diligence and negotiate of Fund’s investments investments, (including performing due the securities on prospective purchased, third parties exclusive, to companies), sell and monitor the Fund’s determine and the other assets and/or and oversee functions similar for the administration, recordkeeping Advisers’ and compliance under the the functions of Fund Fund performing such and it for the services Fund. to ’G[ services to Advisory Agreement the are not is fG Advisers management excluding operating cash. may furnish other entities. Pursuant Advisory Agreement, of two per required a fee investment incentive fee advisory fee. and management two services fee shall consisting components the � of pay a base assets net fee and an The base management consist will of parts: be 2.0% annum of on our Fund’s total The incentive will (i) one part will gains be based pre�incentive fee acquired Definitive income and (ii) the other part after November For a 1, 2003. Proxy Statement on Schedule be based on the capital realized on our portfolio securities to the detailed description of the the Advisory on Agreement, 3, please refer 14A (as filed with SEC August 2006). On November On November Facility 1 2006, Timberland 2, borrowed $54.5 $420,291 million from the secured on junior revolving note. 2006, the Fund repaid borrowed the revolving credit facility under Credit I 7, On November On November Facility 2006, 2006, the Fund Fund made an repaid additional $100,000 borrowed equity investment into SGDA. facility 7, the $5.5 million on the revolving credit under Credit I 21, in the On November which is 2006, consistent with the contemplated the spin�off identified Partners, at in the Advisory equity to Agreement firm. (and depicted 5, Registration Partners’ Statement), subsidiary, Fund formed Europe MVC a a private On December 2006, MVC Ltd. MVC LLC, arrived an agreement co�own company region. BPE Management subsidiary ("BPE") with Parex Asset will Management IPAS, management throughout investment the Baltic and of the Parex Bank. BPE 21, pursue investments in businesses In addition, on November operating 2006, MVC Partners established its MVC Global LLC division, which pursues investments in foreign companies. On November antiperspirant equity. actives 22, 2006, the Fund invested $3.2 million in Westwood of a $1.6 Chemical million Corporation, loan a manufacturer million in of and water treatment chemicals, consisting bridge and $1.6 On November junior junior 27, 2006, the Fund increased to the amount available to then draw down on the Timberland from the secured secured revolving revolver. note from $3.25 million $4.0 million. Timberland borrowed $750,000 On November Form N�2 29, 2006, the Fund filed Post�Effective Amendment No. 2 to its Registration Statement on (the "Registration Statement"). On December The revolving 6, 2006, facility the Fund borrowed has a $10.0 of million on the revolving the credit loan facility a under Credit Facility million. II. credit now Total balance $15.0 loan million and term has balance of $35.0 accrued On December fees. 8, 2006, Safety in repaid term for The total amount received repayment invested a term loan A and term loan B A was $5,043,775 in in full including for all interest and and term loan B was a $1,009,628. On December personal care the 12, 2006, in the date is the Fund $10 million Levlad Arbonne The loan International bears LLC, interest marketer of of plus products, maturity form of $10 19, million second lien loan. annual LIBOR 6.5% and December the 2013. in Total has a $3.5 million plus On December loan 13, 2006, first and a $1.0 million lien loan. 8, Fund made an investment The second lien loan The first Safety by extending interest rate rate second 6.5% and and lien a an annual maturity date date of December 8, 2013. lien loan has an annual interest of LJBOR LIBOR plus of 3.0% a maturity of December 2012. 57 Source: MVC CAPITAL, INC., 10�K, January 10, 2007 T of On December of are fiscal 14,2006, of the Fund’s Board of Directors declared a $0.12 per share of dividend per for the first quarter 2007. The Board 5, Directors also declared an record additional cash dividend 28, $0.06 share. The dividends date is payable on January 26, 2007 to shareholders of on December 2006. The ex�dividend December 2006. 2006, Fund extended note date repaid On December December all 18, to the 5, the maturity then on in the full $1 million Baltic 5, bridge loan from principal 22, 2006 January 2007. This was on January 2007, including and accrued interest. On December On January revolving credit 3, 22, 2006, the the Fund invested $5 64,7 16 in Vitality in the form of common stock. 2007, Fund borrowed has a $3.0 million on the revolving the credit has facility a under of Credit Facility million. I The facility now the balance of $18.0 million and term loan balance $35.0 of On January investments Auto, Baltic 4, 2007, Fund’s portfolio Valuation Committee companies Growers Altlasten determined to increase the fair values the Fund’s in the following by an aggregate Pasta amount Inc., of approximately $20.8 Octagon Inc., million*: SIA BM Motors Corporation, f�r Dakota und Company, Vendio Credit Investors, LLC, SGDA Inc. Sanierungsgesellschaft Deponien mbH, the Services, and Vitality Foodservice, from the Subject portion to the confirmation following the audit, payment is obligation to to Mr. Tokarz resulting sale of is a of Fund’s paid LLC membership the first interest in Octagon expected year be approximately $110,000 (which expected Item 7A. to be during quarter of the Fund’s fiscal 2007). Quantitative the and Fund Qualitative invested Disclosure about in small Market Risk and its Historically speculative restrictions subject to has companies, often include investments that are in these subject companies are considered in nature. The Fund’s investments that adversely affect prevent the securities marketability to legal or contractual a result, on resale loss liquidity and of such price securities. appreciation, As the Fund is risk of which may our shareholders from achieving dividend distributions and return of capital. Financial investments, assets at instruments subordinated 31, that notes, subjected the Fund to concentrations of market risk consisted principally the of equity total in fair and debt in instruments, 5 "Portfolio values which represent approximately these 69.34% of consist Fund’s securities July 2006. no As discussed Note Investments," and as investments in of the companies value with readily determinable market such are valued a accordance of with Fund’s policies to the and procedures. the The Fund’s investment (other little strategy represents are high degree illiquid, business and financial risk due fact that investments entities than cash equivalents) history publicly generally that in small and middle market in companies, industries. resale, this if and These include with should operating or entities traded, possess generally operations be: (i) new or developing on At investments, they become would transactions subject to restrictions to they the were Fund’s acquired from the in issuer in private placement are in and )[h susceptible Bills, market risk. time, investments or other short�term quality, securities liquid 90�day Treasury which are federally if guaranteed to securities, in high highly investments. highly The Fund’s liquid cash balances, are not large enough be invested 90�day Treasury Bills or other high quality, investments, swept into designated money market In addition, accounts. the following risk factors relate to market risks impacting the Fund. Investing in private companies portfolio involves a high degree of loans of to, risk. Our investment private businesses generally consists of and investments risk, in, private result companies. Investments losses in involve a high degree business and is financial which little can in substantial and the accordingly should in be considered speculative. There generally very due publicly available information investment about to companies obtain which we invest, and in we rely significantly on the diligence of the Fund’s team appropriate information in portfolio acquire portfolio connection with our investment are generally directly or decisions. Our investments companies illiquid. the issuer in privately are typically transactions. restrictions We generally in our investments (other than from negotiated subject to Most of on resale the investments our cash cash equivalents) or * Unaudited. 58 Source: MVC CAPITAL, INC., 10�K, January 10, 2007 T of otherwise have liquidity adversely for us to event, affect no established as a sale, trading market. We or may debt exit our investments offering. at when when the portfolio company has a such our recapitalization initial public The illiquidity it of our investments may ability to dispose of In equity and if securities forced times liquidate in the such investments. the addition, we were to immediately significantly liquidate may be otherwise advantageous some or all of the the current fair investments such portfolio, proceeds of such liquidation could be less than value of investments. Substantially all of our portfolio investments values 1940 these are recorded portfolio at "fair value" and, as a result, there is a degree of uncertainty Pursuant ascertainable regarding to the the carrying of our Act, investments. requirements of values, the because at our fair portfolio value in company investments do not have readily market we record investments accordance with Valuation Procedures adopted by our board 31, is of directors. At October fair 2006, no approximately standard to for the 79.50% of our total assets in represented portfolio investments determining investment recorded fair at value. There single determining facts fair value good faith. As a result, value requires that judgment be applied applied specific and circumstances types of each portfolio while value impaired, record portfolio employing individual including unrealized a consistently valuation unrealized process for the of investments that we make. we believe We specifically each investment where and record of depreciation for equity an investment security objective has is has become we will collection if a loan or realization indication therefore, of an (based doubtful. Conversely, that the appreciation we have an in on an development) also the underlying where of had company appropriate. fair has appreciated value and, our equity security appreciated inherent in value, Without a readily ascertainable market value and because the values of that uncertainty fair valuations, a value of our investments investments, may and differ significantly from be would have been used ready market existed for the the differences could material. Pursuant Independent to our Valuation reviews, the Procedures, considers circumstances). our Valuation and determines Committee fair (which on are is currently comprised basis (or of three frequently, if Directors) valuations a quarterly more deemed as appropriate under Any changes (depreciation) in valuation investments." recorded in the statements of operations "Net change in unrealized appreciation on Economic Many slowdowns These of recessions or downturns in could impair our portfolio companies and harm our operating may be company in susceptible to to in results. the companies which or recessions. An lead economic we have made or slowdown may losses in will make investments the ability a economic a liquidity event. assets. affect of a engage net conditions could business to financial our portfolio and decrease our by revenues, income and Our conditions. private overall of making of an active private equity investments may be equity affected current and future the slow, market amount which markets such of could could The absence investment to the mezzanine lending a result, or private the In environment may slow may in the events equity activity generally. As pace of our investment significant activity impact have an our ability achieve valuations affect our investment of the private objective. addition, the changes capital involving effect on companies and on potential realized for liquidity companies. This could amount and timing of any gains on our investments. Our borrowers may default on their payments, which may have loans, an effect on our financialperformance. a We than that may make long�term secured to obtain ability unsecured, subordinated invest in which may that involve higher degree financial of repayment resources adversely a risk conventional loans. We primarily companies In may have failure to limited and affect a in may be unable company’s financing to from a loan traditional sources. to it, addition, the numerous meet factors may portfolio its repay we make economic including a business plan, financial downturn condition industry prospects or operating results, or negative conditions. in Deterioration collateral. in a borrower’s and may be accompanied by deterioration any related 59 Source: MVC CAPITAL, INC., 10�K, January 10, 2007 T of Our investments Our investment companies. carry debt they a fixed in mezzanine and other debt securities may involve significant risks. strategy contemplates investments are in mezzanine as and other debt loans securities (with or of privately held that "Mezzanine" rate investments typically also structured subordinated and other types without warrants) of are interest. typically We not may make senior secured agency, lower of loans if or debt investments. Our rated, investments would rated by any quality to as rating (rated but we believe that such or investments lower grade than were be below Poor’s, investment grade referred Standard & commonly predominantly Our debt speculative characteristics with ’ may debt than "Baa3" by Moody’s "BBB�" have by bonds"). to the result Loans of below investment to quality respect thus borrower’s in a capacity pay and interest volatility and repay and/or principal. investments in portfolio companies high level of risk loss of principal. We m We not in not realize gains in from our and equity investments. When well. we may and invest also mezzanine directly senior securities, securities. invest gains in in various equity of warrants or other equity we may acquire Our goal is ultimately to dispose of such However, In addition, it securities equity as interests in realize upon value our and, disposition in fact, such interests. in value. the equity equity interests we receive or invest or may appreciate may decline the securities we receive in which would be advantageous to resell. on resale during periods may be subject to restrictions and any gains that we do realize interests, Accordingly, we may not be able to realize gains from our equity of any equity interests disposition may not be sufficient to offset any other losses we experience. invest on the Our investments your entire in small and .[Qd companies privately�held companies are extremely risky and you could lose investment. Investments including the in small and middle�market privately�held companies are subject to a number of significant risks following: � Small and loans capital middle�market to them. may have includes limited financial financing that resources to this to and may that not be able to repay have the we make sources Our strategy to providing companies typically do not readily this available them. it While we believe provides an their lines they attractive to us opportunity for us to generate � profits, may make difficult typically for the borrowers narrower smaller as general repay loans upon maturity. Small large and middle�market companies. Because and companies our market target have are well product businesses, and smaller market may be more In shares than to companies as vulnerable competitors’ actions conditions, economic downturns. addition, greater smaller companies resources, of � may more face intense competition, including competition from companies and other with financial a larger extensive development, and technical publicly manufacturing, marketing capabilities, and number qualified is managerial little personnel. available There generally to or no information companies, about there is these privately�held little companies. publicly professionals Because we seek operating make investments and financial in privately�held generally or no available to information investigations about them. of these As we a result, we rely on our investment their operations these perform due diligence learn all privately�held companies, to and their prospects. We � may not of the material information need know regarding companies through our investigations. Small and middle�market companies to litigation, companies generally have less predictable in their operating businesses to operating results, results. We to expect to that our portfolio parties of may have significant variations may from time subject finance time be risk or may be engaged require position, in rapidly changing with products their a substantial obsolescence, their may substantial additional capital support operations, or net expansion adversely maintain affected other � competitive in the by changes tests business cycle. may otherwise have a weak financial position Our portfolio companies may not meet by are their senior likely also lenders. to may be income, cash flow and coverage typically imposed Small success and middle�market of a businesses more be dependent on the on one or two persons. Typically, efforts the or small or middle�market company depends management talents and of one 60 Source: MVC CAPITAL, INC., 10�K, January 1 T of two persons have a or a small material group adverse of persons. The death, portfolio disability or resignation and, in turn, of one us. or more of these persons could Small � impact on our are company on and middle�market companies our likely to have greater exposure have fewer to economic than downturns larger than larger companies. economic � We expect that portfolio likely companies have will resources businesses and an downturn may thus more a material limited adverse effect on them. Small and middle�market investments histories are other in companies that may have risks that operating criteria. histories. We may make with debt limited or equity operating to, new companies to the meet our investment Portfolio face companies exposed risks, operating new businesses and may be particularly susceptible officers. among market downturns, competitive pressures and the departure of key executive Investments U.S. in foreign debt or equity may involve significant risks in addition to the risks inherent in investments. Our investment applicable typically control limits strategy may by the result in some investments Investing in debt or equity of can foreign companies us (subject to prescribed 1940 Act). in foreign companies include expose rates, to additional in risks not associated regulations, with investing in U.S. social companies. These risks exchange of changes exchange markets and political and is instability, the case less expropriation, in the imposition States, foreign taxes, less liquid less less available supervision obligations, of information than generally United higher laws, price transaction difficulty volatility. costs, in government contractual exchanges, brokers and issuers, developed standards bankruptcy and greater enforcing lack of uniform accounting and auditing The market for business private equity investments can be highly ability competitive. In in some cases, our status as a regulated development competition company in may hinder our activities affiliates to participate investment other opportunities. We small face our investing from of private equity funds, business service development financial business companies, investment banks, investment large industrial, technology, investors. and companies, business investment company, companies, are required wealthy individuals and foreign As a regulated development companies requirement. we to disclose securities. this quarterly and the value of any portfolio the name and business description Many of our competitors are not subject of to portfolio this disclosure portfolio to a Our obligation to disclose information current could future, subject hinder our ability to invest in certain companies. given Additionally, other than regulations, a private than at and not portfolio company greater equity fund may make us less attractive as a potential investor to the same regulations. Furthermore, some of our would competitors have purchase precluded resources we do. Increased prices. competition a result make it more difficult for us to or originate investments certain attractive As of this competition, Sometimes we may be from making investments. Our common The higher control or trading stock price of the can be volatile. price than not our price common you pay related stock for to may fluctuate substantially. The price of the common stock are may be our lower your our shares, depending on many These factors, factors some of which include the beyond and may and be directly operating performance. market following: � price � volume fluctuations in the in the overall stock from time of to time of business significant or other � volatility market price and trading volume securities development companies financial resulting equity services companies trading in derivative securities, or tax in or securities related to volatility from our common positions stock including puts, calls, long�term � participation policies LEAPs, with or short respect trading changes � in regulatory or anticipated guidelines earnings to business in development results companies or or RICs actual changes our or fluctuations our operating changes in the expectations � of securities conditions analysts and trends general economic 61 Source: MVC CAPITAL, INC., 10�K, January 10, 2007 T of � loss � of a major funding source of key personnel. or departures We are subject to market the discount risk. As with any sold, losses the the price the at the stock, price of our shares will fluctuate the original with market investment. conditions and other factors. If shares gains are or received sale may be more shares or less than Whether but will investors will realize upon of our will not the in depend directly of upon our NAy, be depend by such upon the market price of shares time of sale. Since shares market the the price our shares will affected factors as the other relative demand our for and supply of the market, shares general will trade market at, and economic or conditions and factors shares beyond have control, we cannot at a predict whether to below above as our NAy. of other Although our recently traded premium our NAy, a historically, to our shares, as well those often closed�end over investment companies, have frequently traded at discount their NAy, and to which discount fluctuates time. Changes Because realized rate at in interest rates may affect our cost of capital net operating investments, me. our net operating we have and may continue unrealized gains or losses, to borrow money we make income before net the that In and which or net rate at rates investment which not income, invest we borrow change in funds market and the between may be dependent upon the difference these funds. As a result, there can be no assurance adverse effect a significant periods of interest rates, will cost have a material on our net operating income. sharply rising interest a our of funds would increase, which could and reduce our net to investment our income. investing We may use combination of long�term our short�term financed in rate and short�term credit facilities borrowings as a equity capital to finance activities. fixed�rate We may utilize means to bridge long�term debt. financing. Our use long�term interest investments are primarily effort with equity and long�term to interest permitted fixed�rate rate We may rate risk management include various techniques interest an to limit activities our exposure to the extent fluctuations. the Such techniques may hedging by 1940 Act. The war with Iraq, terrorist attacks, the Middle East crisis in and other we acts market for our common stock, impact the businesses which invest or war may affect any of violence and harm our operations and our profitability. The the U.S. war with Iraq, its aftermath and the continuing occupation markets. of Iraq are likely to have the a substantial impact on and world economies predicted and securities The nature, scope and duration of war and of occupation and your or in cannot be investment. U.S. with any assure attacks certainty. Furthermore, there will not terrorist attacks may harm or our results the operations States We invest cannot Such you that be further terrorist attacks States against United businesses. and anned indirectly, conflicts in the United elsewhere in the may impact United States. the businesses which from we directly are or by undermining economic conditions Losses resulting terrorist events generally uninsurable. 62 Source: MVC CAPITAL, INC., 10�K, January 10, 2007 T of Item 8. Financial Statemenis and mentary Data CONSOLIDATED FINANCIAL STATEMENTS MVC Consolidated Capital, c. Sheets October Balance 2 31, October 31, ASSETS Assets Cash Short and cash equivalents at $ market (cost value (cost 66,217,123 $ 26,297,190 51,026,902 term investments at fair $�and and (cost $51,026,902) � Investments value $286,850,759 investments $171,591,242) $108,557,066 and Non�control/Non�affiliated $74,495,549) Affiliate investments (cost (cost $71,672,386 $106,621,307 and $40,370,059) and $56,725,634) Control investments Total investments interest at fair value receivable 275,891,552 1,617,511 1 71,848,976 75,248,140 2,597,547 33,685,925 32,385,810 122,297,679 902,498 364,780 98,374 303,255 Dividends, Prepaid Prepaid Deferred Deposits Other Total assets assets and fees expenses taxes tax � $ 5 [U[h 548,120 120,000 50,000,000 50,000,000 7,172,352 1,635,600 774,048 402,133 � $ LIABiLITIES Liabilities AND SHAREHOLDERS’ EQUITY $ $ Revolving credit facility � � 1,117,328 807,000 353,606 276,621 3,117 79,708 Term loan for incentive Provision compensation and and benefits liabilities (Note 5) Employee compensation Other accrned expenses Professional fees fees Consulting Payable Taxes for investment purchased payable fees Directors’ Total liabilities Shareholders’ equity $0.01 1 33,455 150,000,000 shares 70,999 35 � Common and Additional stock, par value authorized 19,093,929 231,459 353,479,871 22,026,261 231,459 358.571,795 13,528,526 (12,429,181) (78,633,248) (49,293,563) 19,086,566 shares outstanding, respectively paid�in�capital earnings to stockholders realized loss Accumulated Dividends paid Accumulated Net unrealized stock, net depreciation at cost, Treasury Total Total Net 4,052.019 and 4,059,382 shares held, respectively shareholders’ liabilities equity equity $ and shareholders’ per share 2 [U[h (21,592,946) (73,016,601) 33 33 (10,959,207) asset value 1 $ $ 1 The accompanying notes are an integral part of these consolidated financial statements. 63 Source: MVC CAPITAL, I 10�K, January 10, 2007 T of MVC Consolidated Capital, Inc. Schedule 31, of Investments October 2006 Company Non�control/Non�affiliated Actelis Networks, Inc Industry investments Investment � 32%( ,[ g, I in BP Technology Investments Preferred (150,602 Corp. Manufacturer of Precision � Second Note Second Note Machined Components 10 Stock shares)(d) Seller Lieja P $ $ 2,473,521 h) [U[h Fair Lien Seller 16.0000%, 0/20[ 14.0000%, 2,627,538 2 1 5,000,003 $ � ,4 ,[ 9,862,650 2,858,549 ,538[ 5,101 Clothing. LLC Apparel Second I,[h Inc Technology IOfi I Heniy I ments[h 18/2A 18/2 I 18/2 Term Lean Term Loan Lien Loan h) 10,041,165 10,041,165 9.6500%, 2,910,000 B 8000%, 2,000,000 [U[h 4,520,350 1 3,000,000 2,858,549 Preferred (602,131 Technology r[Qred (5,802,259 Company Building icals lty[h Term Turin /20[Q1 Innovative Brands, 0n , Stock shares)(d) Stock � 5,000,000 15,000,000 Loan A B 8 8244%, 3,000,000 Loan 2,000,000 2 [U[h 15,000,000 2,988,002 3,750,000 4,015,402 10,000,000 3,007,411 3,000,000 LLC Consumer Products JDC Lighting, LLC Data Electrical Distribution ne[Qan SafeStone Technology Technologies PLC Technology I Investments Investments Equipment Services t[Q Senior Loan 01.1250%. 12011( 170000%, Subordinated Common Preferred (2,106,378 Stock l/ (5,786 shares)(d, 13 15,000,000 Debt h) 1 .000[U 3,035,844 3,035,844 d)[h e) � � Stock xis,[ SP I Inc. Canada, Safety Technology Common Stock shares)(d) 15[h Inc. Laboratory Research Term Loan B 1/20[ Senior Subordinated 16.0000%, 3244%, Debt h) Storage LLC Self Storage Term 0/20[ Term Loan 1 Loan Loan 1/20[ 8.7500%, 8.7500%, 1 1 1 1 3,059,300 3,059,300 � .66 [U[h .95 1,320,500 1,320,500 619,000 Total U.S , Inc. Engineering Term A B 9 8300%, 4,908,257 12/31/2010(h) Term /31 Loan 13.8300%, 981,651 Sub Total Non�control/Non�affiliated investments Affiliate c, g, � (a, Inc. investments 1 5,879,242 7,000,000 750,000 4,908,257 6 9 .8 1 8.957,880 4,908,257 3[ � 750,000 1 Dakota Gmwem Pasta Company, Manufacturer of Packaged Foods Common (1,081,195 Preferred (7,156,760 Stock shares) Stock thares)(d) Stock sharesXd) Debt h) Endymion Systems, Inc. Technology Investments s[Qi Center, Impact Pharmacy Inc & Inc. Health lthc � Confections and Distribution Retail Common (2,000,000 Confections, Manufacturing 9 Senior Subordinated 07/30/2009(b, 170000%, 5,468,123 Senior Subordinated Debt 0[Q08[Q( Stock (252 Common Theme are Debt h) Stock 325,000 Marine Exhibition Corporation Park Senior Subordinated 11.0000%, Convertible (20,000 /20l3( Preferred shares)(b) 10,091,111 Octagon Credit Investors, LLC Financial Services Term Revolving 9.5744%, Limited Interest 1 1 Loan 9.5744%, Line of Credit Liability Stock Lien Second Note h) 15 [U[h 5,000,000 4,931,096 2 2 5,390,649 321,218 5,468,123 325,000 [U[h 9,899,988 123[U 10,091,111 .0 5,000,000 3,250,000 3,250,000 Company Phoenix Coal Corporation Coal Processing and Production Common 1, 0000%, 7,088,615 (9 shares)(d) 1[U[U[h 1[Q1(b[Q, Human Inc. 6 [U[h 6.000,000 5,000,000 .0 8 ,2 1,000,000 PreVisor, Vitality Inc. Capital Management Beverages Foodservice, Non�Alcoholic Common Common (500,000 Stock Stock 6,000,000 shares)(d) 8,500,000 Source: MVC CAPITAL, INC., 10�K, January 10, 2007 Sub Total Affiliate i 10 (d)[h Preferre Stock shares)(b, h) 9,660,637 [U[h 7 [U[h consolidated financial statements. � 1 1 .24 The accompanying notes are an integral part of these 64 Source: MVC CAPITAL, I 10�K, January 10,2007 T of MVC al,[h Consolidated Schedule October Company Control auto Baltic Inc. of Investments 31, � (Continued) 2006 MOTOL Motors �[h BENI Corporation Industry 54.34%(a, c, Investment g,f) Automotive P $ 4,500,000 1,000,000 6,187,350 [U[h Fair om[Q Dealership Dealership Ohio OD und Medical Corporation fur Medical Soil Device Manufacturer Sanierungsgesellschaft Remediation Deponien last 1 s 0l Common Senior 10.0000%, Brtdge Stock (200 shares)(d, e) 2,000,000 $ 2,000,000 Subordinated Debt 06/24/2007(e, h) $ 4,500,000 4,500,000 Loan 120000%, h) Common (60,684 Stock d,[h Stock e) [U[h 17,000,000 8 1,000,000 5,989,710 1,000,000 smo[ (5,620 26,200,000 Term Loan 7.0000%, h) Common Equity e) e) Preferred Equity lnterest(d, SIA EM Auto Automotive Dealership Common (47,300 Second Stock shares)(d, Lien e) Summit Research Labs, I & Specialty s[h � Landscaping Equipment 15/2 Preferred Senior 14.4260%, Junior Loan h) 14.0000%, 5,044,813 shares)(d) Stock (800 1 1 551[h 5 5.989,710 .000 1, 8,000,000 1 8,000,000 4,948,327 0[Q 6,607,859 [U[h Timberland Irrigation, Machines Inc. Distnbutor and Irrigation Subordinated Debt t[Qy,[h Revolving 12.5000%, Common 07/2 (542 Line of i[ h) 6.607,859 6,551,408 2,829,709 Stock shares)(d) Turf Products, LLC r[Qib and I Wairants(d) � Landscaping Senior Subordinated 1 Debt h) 7,676,330 Equipment 15.0000%, Limited Interest(d) 10[Q(b[Q Liability Company r[Qa loc Vendio By. Renewable Energy Common Revolving Equity Line 80000%, I O/ of Credit h) e) 1 1 1 2,829,709 5,420,291 2,829,709 4,420,291 � � 7,627,137 7676,330 3,821,794 � 5,821,794 ,49 2,966,765 � ,765[h 143,614 [U[h 5,500,000 1 800,000 14[U [h Services, Inc. Technology Investments Common (10,476 Preferred Stock shares)(d) Stock .[Q1[Q8 s (81,000 Vestal f[Qec Total Control Enlerpiiues, nc Iron Foundries Senior Subordinated 12.0000%, Sub INVEST (a) Investments ASSETS 1 from public sale Common Stock 0 Debt 800,000 shares) $ .[Q8 Fund costs. [ ,6 1 .6 1 negotiates to to all � 800,000 $ 500 ,[Q8 certain ,000[U These aspects securities are restricted wtthout of oo these registration investments, in under the Securities registration Act of tights 1933. The of the method accrue and a timing portion of the of their disposition including in and which in the related is (b) (c) These All of securities the idividend are issued "payment kind" interest/dividends as defined capitalized the investment. Fund’s auto equity and debt investments Baltic Velocitius by eligible portfolio companies, Investment Company fur the Act of Deponien 1940, und IA[h in except MOTOL BM Auto it BENI, and Motors Corporation, Safestone Technologies significant PLC, SGDA l[Qlschaft[h assistance of By. The Fund makes available managerial portfolio companies (d) (e) (f) which has invested. Non�income The principal producing operations are 3 for assets. of these portfolio companies are as of located outside 31, of 2006. the United States. Percentages based further on net assets of $236,993,374 regarding October (g) (h) See All Note or a information securities value. "Investment Classification." as collateral for the portion zero of these have been committed � Guggenheim Corporate Funding, LLC Credit Facility. Denotes cost/fair The accompanying notes are an integral part of these consolidated financial statements. 65 Source: MVC CAPITAL, INC., 10�K, January 10, 2007 T of MVC Consolidated Capital, Inc. Schedule 31, of Investments 2005 Company Non�control/Non�affiliated Actelis Networks. Inc. investments Amersham Corp. BP Clothing, LLC I1 re � C g, October Investment I Second Note Second P $ [U[h Fair Technology Investments Preferred (150,602 Manufacturer of Components Apparel 1 Stock Lien Lien Stock Stock Stock Stock shares)(d) Seller 5,000,003 $ � 2,473,521 12010[ I 8406%, $ 1[h 9,166,667 2473,521 06/02/2009 I[Q Inc. Technology ments[h Investments 2,[h Integral Inc. Technology Development Corporation Technology JDC Lighting, LLC Electrical Distribution Lumeta Corporation Technology I I Investments Investments Investments Preferred (602,131 Preferred (5,802,259 Convertible 11.7500%, Senior s Loan shares)(d) Credit sbares)(d) hares)(d) Stock 8,998,430 9,166,667 Subordinated 170000%, te[Q (384,615 Preferred (266.846 1 1/ Debt (5,786 Debt ,350[h 15,000,000 � � 1,122,216 Facility I 16[h 1 3,025,871 250,000 3,090,384 3,090,384 [U[h MainStream Octagon Data Credit Investors, Technology 1 43,511 .489 ,000 Common Senior 15.0000%, Limited Interest shares)(d) 3,750,000 � 4664,794 LLC Financial Services Subordinated /[Q20[ Liability 5,145,912 ,[ 724,857 Company l)[h SafeStone Technologies [U[h PLC Technology Preferred (2,106,378 Sonexis, Inc. 5 .0 1,228,038 Technology SP Industries, Inc. Laboratory Research Equipment l[1 Sub Total Non�control/Non�affiliated Dakota Growers Pasta 01 s[Qm (131,615 Stock re[Q t 4,015,402 � � Stock shares)(d) Term Loan B Senior Subordinated 17.0000%, inveStments g, s) Manufacturer of Packaged Foods Company, Inc. Common (909,091 Preferred (7,156,760 Stock shares)(d) Stock Endymion Systems, Inc. Technology Investments Impact Confections, Inc Confections Distribution Manufacturing and Senior Subordinated 17.0000%, Senior 840 Common ProcessClaims, Inc. n[Ql[ Debt 07/29/2008 Stock (252 0 0 Debt shares)(d) Debt shares)(d) shares)(d) Warrants(d) 10,000,000 4,020488 6,650,360 6 1 7 3,947,304 .34 5,000,000 88 .6 5,514,000 7,000,000 � 5,228,826 5,228,826 ,000 Technology Investments Preferred (6,250,000 Preferred (849,257 Preferred Stock Stock sharesXd) Stock Vitality Foodservice, Inc. Non�Alcoholic Beverages Yaga, Inc Technology Investments ars s Common (500,000 Stock shares)(d) Stock Preferred (1,000,000 Preferred (300,000 Stock shares)(d) Stock Preferred 2 8 2 5,133,069 318,986 2,000,000 400,000 325,000 2,000,000 2 400,000 � 000[U 5,000,000 ,51 � 179[ 300,000 ,000[h Sub Affiliate investments Total 2 2 4 financial statements. 7 1 10,517,984 5,000,000 � � ,38 � The accompanying notes are an integral part of these consolidated 66 Source: MVC CAPITAL, INC., 10�K, January 10, 2007 T of MVC Consolidated Schedule Capital, Inc. of Investments 31, � (Continued) October 2005 Company Control Baltic ments[h Motors � &3 Industry c, g, Investment h) Automotive Dealership Corporation Common (54,947 1s Senior Subordinated Stock Stock Revolving 7.0000%, Line P 4,500,000 $ 1,237,700 4,579,050 [U[h Fair Debt $ /2[Q00 I Ohio Medical Corporation fur Medical Soil SODA gesel[Qlsch and Alitasten edia Device Manufacturer Common Deponien Term Timberland I Machines & Irrigation, Distributor Irrigation � Landscaping and Equipment 0s 0 0 (5,620 of Credit .50 17,000,000 1,237,700 6 4500,000 4,304,560 $ 4,500,000 ,00 17,000,000 1,237,700 7 [h Loan 7.0000%, Equity Interest(f) ,260[U 6,318,684 6,234,373 3 � .560 .260[U Senior .00 12 Subordinated Debt 6,318,684 Junior Revolving Line of Credit 5000%, 07/07/2007 Stock (450 3,250,000 Common s)(d)[ n(d)[h i[Qo[ s.[h nc Technology ments[h Common (10,476 Preferred Stock shares)(d) Stock shares)(d) 1 ,5 3,250,000 4,500,000 3,250,000 4,500,000 � � ,44 Senior 12.0000%, Vestal Manufactunng Enterprises, Inc hon Foundnes Subordinated Debt 900,000 /201[Q Stock sharen)(d) Common (81,000 Sub Short Total Control Investments Term Investments � .S Government 1 1 5 [U[h 900,000 900,000 [U[h ,22 14,560,162 .6 12,3 25.67%(g) .S uy[h u[ & Agency 3.4400%, 12/01/2005 14,600,000 Securities 32200 ,[h /2006[ , 12/29/2005 9,865,000 14,856,000 12,000,000 3.4300%, 01/19/2006 Sub Total Short Term Investments TOTAL .2[Q (a) INVESTMENT ASSETS $ [U[h Act 1 5 [ 14,560,162 ,75 [U[h 9,812,368 14,750,225 $ These Fund securities negotiates are restncted aspects from of costs. public sale without and prior registration the under of the these Securities investments, of 1933. The certain the method timing of disposition including registration )[h rights and related a These securities to the accrue portion of their idividend are issued in "payment in kind" interest/dividends which is capitalized )[h investment. equity All of the Fund’s and debt investments of 1940, by eligible portfolio companies, as defined in the Investment Company to Act fur except und Baltic Motors Corporation, Safestone available Technologies significant PLC and SGDA Sanierungsgesellschaft assistance (d) (e) all Deponien Altlasten. in The Fund it makes managerial of the portfolio assets. to companies which has invested. Non�income Also received principal producing warrants operations are purchase these a number of shares of are preferred located stock outside 31, to be determined the upon exercise. (f) The of on portfolio companies of United States. )[h Percentages See Note Denotes 3 based net assets of $198,739,000 as of October 2005. ( � for further cost/fair information value. regarding "Investment Classification." zero The accompanying notes are an integral part of these consolidated financial statements. 67 Source: MVC CAPITAL, INC., 10�K, January 10,2007 T of MVC Consolidated Capital, Inc. Statements of Operations For O the Year 31, Ended [U[h For the Year 31, Ended [U[h For the Year Ended October October Operating Dividend Affiliate Income: income investments investments $ Control Total Interest dividend income (net income and of foreign taxes withheld of $18,433, 1 2 89,842 $ 1,346,760 [h � 5,134,907 874,041 � $ � � $0, $0, respectively) investments Non�control/Non�affiliated Affiliate investments investments interest Control Total income Fee income /[QNon�affil Affiliate investments investments investments Control Total Other Total fee income income income operating Operating Employee Incentive Insurance Legal Expenses: compensation compensation 3 1 2 3 7 1 6,930,733 2,922,372 1,187,954 470,530 3,498,571 6,055,024 471,711 685,396 603,328 334,212 381,944 344,576 205,071 2,308,502 218,904 [U[h .756[U 398,520 232,256 .9 109,538 727,595 [U[h [U[h .19 2,336,242 1,117,328 590,493 529,541 484,420 461,769 287,797 192,255 148,875 137,191 116,482 71,785 [U[h .384[U 1,365,913 and (Note benefits 5) � 959,570 810,848 90,828 369,085 154,938 fees Facilities Other Audit expenses fees fees fees Consulting Directors � 175,956 102,593 146,509 80,278 Administration Public relations and and fees Printing Interest postage other r[Q of before costs Total operating expenses 14,568,422 Litigation recovery management taxes fees (Note 12, 13) Net Tax operating (Benefit) income Expenses: Deferred Current tax benefit tax expense Total Net Net Net I tax operating Realized realized Affiliate (benefit) expense income Unrealized and Gain (Loss) on 1 3 4 1 3 194,826 70,316 129,438 ,77 6,504,949 � � 4,258,990 370,000 ,435[U (215,977) ,39 (244,865) (87,278) [U[h 10 ,044 .92 .46 gain (loss) on investments investments Non�control/Non�affiliated investments currency gain (loss) Foreign Total Net change net realized in on investments on investments unrealized unrealized appreciation gain Net Net Net realized and increase increase on investments in net in net assets assets resulting from operations $ 3 . 67[h � 5,221,390 (151,877) (6,684,320) 3,407,457 (17,465,808) ,29 .366[U[ 18 [U[ 102) � (37,794,910) 4 from .33 of these [h $ $ $ financial [U[h [U[h [U[h .38 ,58 $ per share resulting operations Dividends declared 2 0 integral part $ $ per share The accompanying notes are an consolidated statements. 68 Source: MVC CAPITAL, INC., 10�K, January 10, 2007 T of MVC Consolidated Capital, I of Statements Cash Flows For Cash flows from Operating Net increase in net assets O the Year 31. Ended [U[h For the Year .[l Ended [U[h For the Year ,[l Ended October October Activities: resulting from $ operations 47,336,368 $ 26,268,184 $ 11,605,531 Adjustments assets to reconcile net increase in net resulting (used) (gain) from by operations to net activities: cash provided Realized Net operating loss (appreciation) (5,221,390) 3,295,550 37,794,910 change in unrealized depreciation (38,334,356) of discounts (23,768,366) (235,428) (49,381,974) Amortization Increase in and fees (505,428) accrued payment�in�kind (2,183,786) flow through income (279,422) (1,370,777) (114,845) (101,861) dividends and Increase interest of in allocation in assets � Changes Interest and liabilities: and fees receivable (715,013) (2,232,767) (474,207) (130,977) (98,374) (215,977) (275,661) Prepaid Prepaid Deferred Deposits expenses taxes tax 98,374 (244,865) (120,000) 33,804 1 (87,278) (45,445) assets Payable for (43,155) 79,708 1,576,079 (17,315,000) (37,950,271) (313,505,406) investment purchased (79,708) 7,492,705 � Liabilities 112,361 (34,210,000) (20,848,139) (398,988,675) Purchases Purchases Purchases Purchases Proceeds Proceeds of equity debt short investments instruments term investments (45,913,914) (111,105,943) (406,066,963) of of of warrants equity from investments instruments from debt of Sales/maturities short term investments Net cash provided (used) by operating activities Cash flows from Financing Activities: Issuance of common stock Repurchase Distributions of common stock to shareholders paid on) Net borrowings revolving under (repayments credit facility (used) for Net cash provided financing activities Net change in cash and cash equivalents for 4 50 [ 9 � 10,593,459 37,895,884 � (550,000) 4,309,991 8,478,894 23,396,719 [U[h 60,478,127 10,796,111 32 � � � (9,081,994) the year Cash and cash Cash and cash equivalents, equivalents, beginning end of year $ of year notes are 3 2 [U[h of these 10 (4,572,359) .47 [U[h .941[U[ $ 1 23 (31,571,184) (1,475,165) � .091[U $ [U[h financial The accompanying an integral part consolidated statements. 69 Source: MVC CAPITAL, INC., 1 January 10, 2007 T of During $� in interest the years ended October 31, 2006, 2005 and 2004, MVC Capital, Inc. paid $1,471,556, $32,185 and expense, the respectively. During $� in years ended October 31, 2006, 2005 and 2004, MVC Capital, Inc. paid $217,204, $379,623 and income taxes, respectively. Non�cash During dividend and balance of the the activity: years ended October 31, 2006, 2005 and 2004, MVC Capital, Inc. recorded payment added in kind principal interest of $2,183,786, $1,370,777 as and $101,861, respectively. This amount was to the investments ended in and recorded October idividend 2005 from income. During and $�, the years 31, 2006, and 2004, its MVC in cost Capital, in Inc. was allocated $587,273, $244,557 this respectively, flow�through and $�, income equity received the investment cash Octagon the Credit Investors, LLC. Of $114,845 was then amount, $�, $307,851, $129,712 respectively, was and balance of $279,422, fair and respectively, was undistributed and therefore increased of the investment. The value retroactively increased by the Fund’s Valuation Committee. 826 of of cash distribution On August totaling $8,317, 3, 2005, MVC Capital, Inc. re�issued shares treasury plan. stock, in lieu a in accordance with the Fund’s dividend reinvestment On November totaling 2, 2005, MVC MVC Capital, the Inc. re�issued 1,904 shares of treasury stock, in lieu of a cash distribution $19,818, in accordance 2005, line with Fund’s Inc. shares dividend reinvestment $286,200 plan. On December Inc.’s junior 27, Capital, for exchanged of it’s from the Timberland Machines & Irrigation, revolving 31, of credit 29 common its stock. On December preferred stock. 2005, MVC Capital, Inc. exercised ProcessClaims, Inc. warrants for 373,362 shares of On January warrant defined regarding 3, 2006, MVC Capital, Inc. exercised its warrant in Octagon Credit is Investors, LLC. After the as was exercised, MVC Capital’s ownership of 1940. increased. As 3 a result, Octagon now considered for further an affiliate in the Investment Company Act See Note to the financial statements information "Investment Classification." On February totaling 1 2006, in MVC Capital, Inc. re�issued 1,824 shares of treasury plan. stock, in lieu of a cash distribution $19,953, accordance with the Fund’s dividend reinvestment the On Deponien added April 28, und ltMVC 2006, credit Capital, Inc. increased credit bridge availability under the ("SGDA") facility revolving and the facility loan by $300,000. removed The SGDA Sanierungsgesellschaft SGDA bridge note for $300,000 Capital’s fur was to the revolving refinancing. On May totaling $19,761, 1 in was from MYC books as apart of the MVC Capital, Inc. the re�issued 1,734 shares of treasury plan. stock, in lieu of a cash distribution accordance with Fund’s dividend reinvestment On August totaling 1 2006, MVC Capital, Inc. re�issued 1,901 shares of treasury plan. stock, in lieu of a cash distribution $22,240, August in accordance with the Fund’s dividend the reinvestment On Altiasten 25, 2006, term MVC loan line Capital, Inc. increased SODA revolving Sanierungsgesellschaft line of Capital’s credit for as fur Deponien was und added to the ("SGDA") and the by $1,608,300. of credit The SGDA removed $1,608,300 apart term loan revolving 12, was from MVC for 41 books the of the refinancing. On September Inc. junior Inc.’s 2006, MVC credit Capital, Inc. decreased in the balance under of Timberland Machines revolving stock. line of by $409,091 exchange shares Timberland Machines & Irrigation, & Irrigation, & Irrigation, Irrigation, common On Inc.’s September 22, 2006, MVC credit Capital, Inc. decreased in the for balance 23 under of the Timberland Machines Inc. junior revolving stock. line of by $225,000 exchange shares Timberland Machines & common The accompanying notes are an integral part of these consolidated financial statements. 70 Source: MVC CAPITAL, INC., 10�K, January 10, 2007 T of MVC Consolidated Capital, Inc. Statements For O the of Changes Ended [U[h in Net For Assets Year 31, Year 31, the Ended [U[h For October Operations: Netoperatingincome Net realized gain (loss) appreciation $ Net change in unrealized in Net increase Shareholder Distributions net assets from operations Distributions: to shareholders distributions to shareholders 3 4 3,780,622 5,221,390 (9,163,765) [h the Year Ended $ 5,795,368 $ 18,467 (37,794,910) [U[h [U[h (4,580,676) (3,295,550) Return of capital in Net decrease distributions net assets from shareholder 9, � � 81,771 � 4. 60,478,127 1,400,000 (402,296) 8,317 � 1, 1[ (10,072) Capital Share Transactions: Issuance of Reissuance investment common of treasury stock stock to � � � purchase Offering expenses Reissuance of treasury dividend Repurchase of stock in lieu of cash common stock in Net increase (decrease) capital net assets from share transactions in Total increase (decrease) Net assets, assets, net assets beginning of year $ end notes Net end of year shares outstanding, of year are [U[h part Common The accompanying 8 3 1 1 of these � [h [h ,567 $ ( 31 2[ � $ [U[h [U[h financial ,29 an integral consolidated statements. 71 Source: MVC CAPITAL, I 10�K, January 10, 2007 T t[ MVC Consolidated For the Capital, Inc. Selected For Year October [U[h Per the Share Data For the and Ratios For the For the Year Ended 31, Ended 31, Year Ended 31, Year Ended 31, Year Ended 31, October 2 October [U[h October [U[h October Netassetvalue,beginningofyear Gain (loss) from operations: Net Net operating realized $ 10.41 $ 9.40 $ 8.48 $ 11.84 $ 15.42 income and (loss) 0.20 gain 0.32 � [h .9 (0.53) unrealized (loss) on investments (loss) 2 [U[h Total gain from investment Less distributions operations from: 2 (0.48) ( 3. � � � � (0.19) 3[ [U[h 3. (0.04) Income Return Total Capital of capital distributions share transactions share issuance of share 0. � � $ $ � (0.24) 0[ (0.20) � 0. � � 0. 0. � � � Dilutive effect of effect Anti�dilutive repurchase Total program transactions capital share lue,endofye Market value, [h [U[h 5.40% 24.23% 20.75% � $ $ [h [U[h 0. $ $ � 0 [h [h [U[h (l.70)% $ $ [h [h [h [U[h (4.48)% � $ $ (33.28)% end of year Market premium Total Total Ratios (discount) 8.07% 13.36% 24.38% Return Return �At � NAV(a) 12.26% 15.56% .38) 2.53% At Market(a) Data: 14 (22.88)% $ 195,386 and Supplemental end of year (in Net assets, thousands) Ratios to $ net assets: 236,993 $ 198,739 $ 115,567 $ 137,008 average Expenses excluding incentive interest compensation, other borrowing excluding and costs incentive 3.29% 3.03% .7 3.74%(c) 3.68%(c) 7.01 %(b) 3.02% Expenses compensation 4.03% tax 3.05% 7.01%(b) 3.02% Expenses (benefit) excluding expense 6.78% including incentive interest 3.75% 7.01%(b) 3.02% Expenses (benefit), tax expense compensation, other Net borrowing and costs (loss) 6.85% 3.69% .7 0.02% 7.01 (b 3.02% operating before income incentive interest compensation, other borrowing and costs (loss) 5.32% 4.00% (5.22)%(b) (l.37)% Net operating income before incentive compensation 4.58% income income (loss) (benefit) (loss) 3.98% 0.02% 0.08% b)[h (5.22)%(b) .37 (l.37)% Net Net operating before tax expense 1.83% .2 operating after tax expense (benefit), incentive interest compensation, and other borrowing costs 1 historical 3.34% 0.02% (5.22)%(b) .37 (a) Total annual return is and assumes for the year. changes in share price, reinvestments of all dividends and distributions, (b) and no sales charge The expense fees net ratio for the year ended these fees October and 31, 2003 are included approximately excluded, the $4.0 million ratio of proxy/litigation the and expenses. loss When expenses Fund’s expense was 4.52% and operating was �2.74%. year ended (See Note October 13). 31, the (c) The expense the ratio for the 2004, included a one�time 31, expense without and recovery this of recovery, approximately expense $250,000 For year ended October have 2004, 3.89% one�time ratio, excluding and including are tax expense would these been 3.95%, respectively. The accompanying notes an integral part of consolidated financial statements. 72 Source: MVC CAPITAL, INC., 10�K, January 10, 2007 Source: MVC CAPITAL, INC., ,[h January 10, 2007 T of MVC Notes to Capital, Inc. Consolidated October Financial 31, Statements 2006 1. Organization and Business Inc., Purpose MVC corporation Capital, formerly on known 2, as meVC which Draper Fisher Jurvetson operations the Fund on I, Inc. 31, (the "Fund"), is a Delaware 2, organized December that it 1999 commenced business March 2000. On December 2002 the Fund announced is would total begin doing from under name and/or MVC Capital. The Fund’s seeks part, investment achieve its objective to seek to maximize return capital appreciation to income. The Fund most consist equity to investment objective by providing Companies"). equity and debt current financing companies that are, for the privately owned and ("Portfolio The Fund’s capital, investments and preferred in Portfolio instruments Companies and private principally investments. of senior subordinated loans, venture mezzanine as a business shares of The Fund has 1940, Inc. as (the elected (the to be treated development the 26, amended "NYSE") had "1940 the Act"). The Fund 2000. with company under the Investment Company Act of commenced trading on the New York Stock Exchange, under entered symbol an MVC on June The Fund entered into a into advisory agreement meVC Advisers, Inc. (the "Former Co., the Advisor") which "Former had sub�advisory agreement 2002, the with Draper Former Fisher Jurvetson MeVC of Management notice to the LLC as (the the the Sub�Advisor"). investment Advisor including On June This 19, Advisor in the resigned without termination the prior Fund Fund’s Former operations, advisor. the resignation resulted to the automatic agreement internalized between the and Former Sub�Advisor of the Fund. As a result, Fund’s board Fund’s management the Fund’s Annual "Former investments. At of February of the the 28, 2003 (the Meeting Board") of in Shareholders, entirety. directors Fund its a new board of On March 6, 2003, directors the replaced the former board were results of the election certified Shortly by Inspector other of Elections, whereupon the the senior Board terminated John team, and M. Gnllos, the Fund’s previous to CEO. thereafter, members these a of Fund’s management in the who had previously reported the Mr. Grillos, resigned. With and, as significant changes Board were the in a transition mode (the result, no portfolio investments this period, at management of the Fund, made from early March 2003 explored 16, various Special Fund operated the a through for end of October long�term the 2003 end of the Fiscal for the the Year). During Board alternatives management voted plan Fund. Accordingly, business plan. the September 2003 Meeting of Shareholders, Board and approved Fund’s On November the 6, 2003, Michael is Tokarz by the assumed his position as Chairman, Portfolio Manager as the and Director of Fund. Mr. Tokarz compensated the Fund based upon his positive performance approved Tokarz Portfolio Manager. On March Dominianni, Board of 29, 2004 at Annual Gerald Shareholders meeting, C. the shareholders the election as of Emilio Robert S. Everett, Hellerman, Robert Knapp and Michael to serve members of the the Directors of the of changing of the name 2004 Fund and adopted an amendment to the Fund’s Certificate of Incorporation authorizing Inc." Inc." the Fund from "meVC Draper Fisher Jurvetson Fund to "MVC Capital, ,[ On Inc." July 7, the Fund’s name change from "meVC Draper Fisher Jurvetson Fund I, Inc." to "MVC Capital, became On July effective. 16, 2004 the Fund commenced the a stockholders the operations of MVC Financial Services, Inc. On September management agreement, Tokarz 7, 2006, of MVC Capital approved the adoption of an investment advisory and advisory and agreement with 92% shareholder approval. The approved investment which was entered into on October 31, 2006, provides for external management of the which is led by Michael Tokarz. Group Advisers LLC (’TFG Advisers") (the "Advisory Agreement"), of the Advisory Agreement 1, 2006. Upon the effectiveness on November agreement took effect on November 2006, Mr. Tokarz’s employment professionals) that management Fund by The The 1, agreement been with the Fund terminated. All of as the individuals the fiscal services (including the Fund’s 31, investment 2006 are now employed by I had previously are employed expected to by the Fund to of year ended to the October Advisers and continue provide Fund. 73 Source: MVC CAPITAL, INC., 10�K, January 10, 2007 T of MVC Notes 2. Capital, Inc. to Consolidated Financial Statements � (Continued) Consolidation On July 16, 2004, the is Fund formed in a wholly owned and subsidiary its company, purpose other is MVC to Financial Services, Inc. ("MVCFS"). and other of MVCFS Fund’s incorporated Delaware portfolio the principal provide Under advisory, regulations administrative services the to the Fund, the Fund’s companies is and entities. governing entity other the than content another since it financial statements, Fund generally precluded from allows consolidating the $1 any investment is a to these however, an exception regulations company MVCFS had opening wholly owned operating subsidiary. not Fund (100 to consolidate at $0.01 All MVCFS per share). equity intend of to shares The Fund accounts does have hold MVCFS for investment purposes and does not sell MVCFS. intercompany been eliminated in consolidation. 3. Significant Accounting a Policies The following consolidated is summary of statements: significant accounting policies followed by the Fund in the preparation of its financial The accepted reported preparation in the of consolidated States of financial statements in accordance to with accounting estimates principles generally that affect the United and America in the requires consolidated management financial make and assumptions results estimates. securities values. record V Because these amounts disclosures statements. Actual could differ from those [h Portfolio [h � market values Pursuant or, if to the requirements are not of the 1940 Act, we value at our portfolio at their current market quotations generally readily available, their estimates of fair our portfolio at company fair investments in do not have readily ascertainable market of values, we investments directors valuation value hire accordance with Valuation Procedures to adopted by our board directors. Our board independent of may of also or independent of our consultants review our Valuation Procedures or to conduct an one more portfolio investments. Pursuant three to our Valuation Directors) if Procedures, fair the Valuation Committee portfolio (which is currently comprised on of basis in the per (or Independent frequently, determines appropriate valuations the of company Any changes investments in valuation a quarterly are more deemed as under circumstances). (loss) recorded value recent value statements share is of operations "Net unrealized a gain on investments." fair Currently, our as net asset ("NAy") quarter calculated in the and published on next than calculated quarterly, monthly per share. basis. (If The values determined of the most to fair end re per reflected, NAV the the Valuation Committee fair determines be reflected an investment more frequently most recently determined value would in the published NAV share.) The Fund securities the date calculates other assets our NAV per share the by subtracting all liabilities from the total value of our portfolio stock and of and dividing result by the total number of outstanding shares of our common on valuation. At October fair 31, 2006, approximately 79.5 0% of our total assets represented portfolio investments recorded at value. Initially, Fair in Value Investments and the the held by the Fund are valued view, at cost (absent the existence value). of circumstances the period that a warranting, Fair other management’s is Valuation Committee’s Fund, its a different to initial During Value Investment must be held by original cost may cease represent to an appropriate valuation, Rather, and the factors considered. No pre�determined assessments formula can based a be applied at determine the fair values. Valuation Committee makes in fair value orderly ("Fair upon the value period which securities willing of the portfolio other than company in a forced the sale, could be sold an disposition Value"). or, over reasonable of time between the parties, is or liquidation sale The in liquidity cases, event whereby the initial Fund exits an investment portfolio generally the merger, the recapitalization some public offering of the company. 74 Source: MVC CAPITAL, INC., 10�K, January 10, 2007 T of MVC Notes There expressed value of a is Capital, Inc. to to Consolidated determine the fair Financial value and, Statements in fact, � any (Continued) portfolio security, value. fair value no a one methodology values, the for may be the fair as range of from which Valuation Fund derives a single the estimate portfolio of fair To determine results portfolio publicly factors. security, traded Committee analyzes company’s financial and available, audited as projections, well as other comparables generally when available, precedent practicable, exit transactions portfolio in the market to when The Fund requires, where companies upcoming provide annual fiscal year. and more regular unaudited of our financial statements, lor[ inherently readily annual projections for the The valuation fair value portfolio that securities is subjective. ascertainable Because market used had of the values, a inherent uncertainty of fair of portfolio differ securities the fair do not have our estimate of fair value for the may significantly securities. disposition from market not value that would fees have been ready market existed Such values also do reflect brokers’ or other selling costs which might become payable on of such Fund’s investments. The Value. equity interests in portfolio analysis companies of fair for which there is no liquid public market as All are valued of at Fair The Valuation Committee’s flow(s), to net value may book include value various factors, such multiples EB1TDA, may cash be income, revenues based or in limited the instances or liquidation a portfolio into value. of these factors actual subject adjustments upon particular to circumstances of take company or the Fund’s to investment position. For example, adjustments EBITDA may items. account compensation previous owners or acquisition, recapitalization, or restructuring or related The Valuation Committee discounted Committee well as for illiquidity may look other the size to private merger and acquisition in statistics, public trading multiples and factors, or industry practices determining Fair Value. The Valuation may other also consider it and scope of a portfolio the any factors deems resale relevant in assessing positions. value. and weaknesses, as company and its specific strengths The determined Fair Values may be discounted to account for restrictions on and minority Generally, available is the value upon of the our most at equity recent interests closing in public public the companies price. for which market securities security. quotations that carry are readily restrictions based typically market Portfolio of the certain on sale are valued debt of a discount from Value public market value For financial loans and securities, portfolio Fair generally or other approximates factors indicate cost a unless Fair there is a reduced loan value or overall security. condition the company Value and lower the its Value for the or debt Generally, portfolio convertible in arriving ability at a Fair for a debt the security or a loan, Valuation Committee underlying of the assets. focuses respect on the company’s debt to service repay debt and also considers the the With the the to a security security, price the as if Valuation Committee if analyzes excess value is of "in underlying over the conversion the security was converted security is when not If the conversion convertible, feature the money" appropriate is (appropriately in valuing the discounted underlying the restricted). is If the currently value use of an security service discount the the debt. security typically considered. of the underlying ability to less than conversion price, Valuation Committee focuses warrants on the portfolio company’s securities and repay with equity When security, the Fund receives nominal its cost or free equity ("nominal cost equity") cost a debt at the Fund allocates cost basis in the investment between debt securities and nominal the time of origination. Interest Origination, income closing is recorded on an fees accrual basis to the extent that such amounts are expected are to be collected. into and/or closing the associated loans. closing with investments in portfolio companies or accreted income over the respective terms of applicable origination, Upon and the prepayment of a loan are debt as security, any prepayment Prepayment penalties and unamortized are loan loans commitment fees recorded income. premiums For which recorded debt on when and received. loans, securities, preferred securities with and contractual payment�in�kind the loan interest or dividends, that represent contractual ldividend accrued added to balance or liquidation preference 75 Source: MVC CAPITAL, NC 10�K, January 10, 2007 T of MVC Notes generally to Capital, Inc. Consolidated the Financial Statements � (Continued) interest/dividends if becomes valuation due at maturity, that if Fund will not accrue payment�in�kind interest is the portfolio company indicates interest interest the health payment�in�kind of the portfolio to the not collectible. the However, the Fund may accrue not in question. All the to ratification payment�in�kind payment�in�kind the company principal and underlying securities is are that has been added balance or capitalized subject by Valuation Committee. received defined I [h Escrows from the the sale of a portfolio the company various are generally valued at an amount for which risk may be expected time. to be from buyer under escrow’s conditions discounted both and � As required by the are 1940 Act, we classify our investments that by are level of control. to As in the 1940 Act, "Control Investments" in those investments that in those are companies we deemed us, as "Control". in the "Affiliate Investments" other are investments Investments. companies "Affiliated Companies" are of those defined are 1940 Act, than Control nor "Non�Control/Non�Affiliate Generally, Investments" 1940 Act, that to neither a Control Investments in Affiliate if Investments. or under voting affiliate that we are deemed control company than if which 50% own 5% expenses is I or are taxable includes that we have invested we own 25% more to of the securities of such in representation on its board. We are deemed voting be an of a company company or have greater which we have invested we more and less than 25% of the securities of such company. transactions is Transactions for and Related on the trade rin2[l (the date unless [h � the Investment to and related cost revenues of and sold accounted on a date order buy or sell executed). The and securities determined first�in, is first�out basis, the otherwise date. specified. tax the Dividend income of such distributions on from investment our portfolio securities recorded will on ex�dividend The characteristics distribution distributions the received companies earnings accretion be determined profits or by whether or not was made from prior investment’s Interest current and accumulated amortization to taxable earnings and if profits from is years. income, basis to which the of discount and are of premium, Fee applicable, includes recorded on the accrual extent such amounts or its expected be collected. income fees for guarantees third parties and services as rendered diligence, by the Fund wholly�owned services, related as period subsidiary to portfolio services, companies and other such due fees are structunng, as transaction monitoring of the and investment advisory services. Guaranty recognized fees are income over the guaranty. are Due rendered diligence, or structuring, the as related as and transaction are are are services generally recognized income when services fees are when transactions the services discount completed. rendered. capitalized security, or Monitoring and investment determined into advisory to services loan generally original recognized issue income Any and fee then income be origination the are effective fees, discount, the and market prepayment original amortized income using fees gain. interest as method. Upon of a loan issue or debt any unamortized discount is loan as origination a realized accrual a recorded income and any unamortized discount market recorded For investments the valuation with payment�in�kind the 1K") received sufficient interest and the the dividends, we If the base income portfolio interest and dividend indicates on of 1K notes or securities is from cover borrower. contractual company or dividend, value of the P1K notes or or securities that not to C[h � we the maturity will not accrue interest dividend income on the notes or securities. Flows, original resold R [h of in transactions to For all the purpose of the Consolidated all Balance Sheets and Consolidated cash investments Statements purchased of Cash Fund considers money market and three highly liquid temporary with an less than months to be cash equivalents. securities difficult. investment subject to D [h I exempt � The Fund from will invest in privately public placed if restricted securities a securities. are These securities may be these registration or to the the registered. at Disposal of price may involve time�consuming negotiations and expense, and prompt sale an acceptable may be � Distributions to shareholder the are recorded on the ex�dividend date. [h � It is the policy of the Fund of the to meet company" under Subchapter extent that it M requirements for qualification 1986, as as a "regulated Internal all Revenue its Code of amended. The Fund and net is not income tax to the distributes of investment company taxable income realized 76 Source: MVC CAPITAL, INC., 10�K, January 10, 2007 T of MVC Notes gains capital for its Capital, Inc. to Consolidated is Financial from excise Statements tax if it � (Continued) most of its taxable year. The Fund also exempt distributes ordinary income and/or gains during each calendar year. Our method consolidated operating for subsidiary, taxes. MVCFS, tax is subject to federal liabilities and are state income for tax. We use the liability between tax rates against realized. presentation. R in accounting tax income Deferred and assets and recorded financial temporary differences the basis of assets year and in liabilities their reported are not amounts in the statements, using is statutory in effect for the which it the differences likely than expected that to reverse. portion or A all valuation allowance deferred tax provided not deferred tax assets when is more some of the asst will be � Certain amounts from prior years have had to be reclassified to conform to the current year 4. Management On November 6, 2003, Michael Tokarz assumed his positions to as Chairman, Portfolio Manager to his and Director of the lesser the Fund. Under internal the net management, Mr. Tokarz to was entitled compensation pursuant in agreement equal to with the Fund, of (a) the under which of the Fund was of of the required pay Mr. Tokarz fiscal incentive or (b) the compensation an amount the net (ii) 20% Fund income the Fund for the year his sum of (i) 20% the of capital the gains realized if by in respect investments for made during fiscal tenure less than to 31, as Portfolio Manager of of the and Fund’s amount, any, by which as the last Fund’s day total expenses a year were two percent a portion net assets (determined to of the of the period). Mr. Tokarz For the has determined October allocate incentive compensation or other for certain employees from of the Fund. year ended to 2006, Mr. Tokarz Note 5 "Incentive received no cash compensation information. the Fund pursuant his contract. Please see Compensation" more On February not involve a 20, 2006, Robert with the Everett resigned from matter. the Fund’s board of directors. Mr. Everett’s resignation did disagreement 23, Fund on any with On February Fund’s board 2006, in accordance of the the recommendation of directors, of the Nominating/Corporate E. Governance/Strategy the of Committee directors. Fund’s board also Mr. William on the Taylor was appointed and to serve on Mr. Taylor was appointed of to serve Audit Committee of directors. Nominating/Corporate Governance/Strategy the Committee the Fund’s of board On May 30, 2006, a Fund’s board of directors, this matter), including all the Independent the Directors (Mr. Tokarz which recused himself from making provides for the 7, determination on be unanimously Advisers, approved which at the is Advisory Agreement, Fund to managed externally the by TTG controlled exclusively by Mr. Tokarz. On September 2006, shareholders approved Advisory Agreement the annual meeting of the shareholders. On November became base refer effective as 1, 2006, that Mr. Tokarz’s agreement date. with the Fund was terminated the when Advisory pay Agreement Advisers a of Under the fee terms of for its Advisory Agreement, Fund will TTG management to Exhibit fee and an incentive provision of investment Agreement advisory and and Note 17 management services. Please for 10.4, Investment Advisory and Management "Subsequent Events" more information. 5. Incentive Under the Compensation terms of 31, the Fund’s the agreement provision with Mr. Tokarz, estimated incentive as discussed in Note was 4 "Management," increased the during $6,055,024. the year ended increase increase October 2006, for compensation the by The to in the the are provision for incentive compensation Fund’s portfolio resulted investments: from determination of Dakota, Valuation Committee Turf, fair value of six of the Baltic, a total of if Ohio, Octagon, This and Vitality of s which subject will to the Fund’s unpaid agreement until net with Mr. Tokarz, gains are by $30,275,120. by the reserve to balance $7,172,352 remain capital realized, ever, Fund. Pursuant Mr. Tokarz’ 77 Source: MVC CAPITAL, INC., 10�K, January 10, 2007 T of MVC Notes employment Mr. Tokarz agreement has to Capital, Inc. Consolidated only a after a Financial realization the incentive Statements event � the (Continued) incentive with the Fund, may 31, compensation employees was paid be of no paid the to him. determined to allocate 31, portion of compensation 2006, to certain Fund. or other Dunng the year ended However, October on 2005 2, and 2006 the year ended as discussed the October in Mr. Tokarz cash compensation. Securities," the October a gain and "Realized a portion Gains and Losses on of the Portfolio interest in is Fund realized of $551,092 an incentive from sale of Fund’s to LLC member which the the Octagon. not This to transaction triggered until the compensation of the payment obligation is Mr. Tokarz, based the payment required be made precise amount payment to obligation confirmed following is on Fund’s payment during the date the completed obligation first audited to financials for the this fiscal year 2006. is Subject confirmation $110,000 with audit, to Mr. Tokarz of the from transaction 2007). approximately (which the expected be paid the quarter Fund’s fiscal year Mr. Tokarz’s agreement under to Fund terminated on are effective of the Advisory Agreement and the obligations is Mr. Tokarz’s agreement compensation on superseded gains by those under portfolio Advisory securities Agreement. acquired TFG Advisers 1, entitled incentive capital realized on after November 2003. 6. Dividends and Distributions the to Shareholders distribute to in a timely year. If the net As a RIC, Fund is required to its shareholders, manner, at least 90% of its investment least company of its taxable income for and such tax�exempt calendar (as income year and as each its Fund distributes, for the in a calendar year, at 98% ordinary 31 it income of such capital gain income 12�month not period in ending the of on October year), calendar year well any portion of the federal respective excise tax 2% on balances certain distributed previous will not be subject to the 4% non�deductible undistributed income RICs. Dividends and recorded on the capital gain distributions, declared if any, are ex�dividend Fund’s of date. policy Dividends established tax and on capital July 11, gain distributions are generally distribution net a and paid paid quarterly according to to the 2005. An additional undistributed may be by the Fund capital avoid imposition Distributions federal income on any the remaining either investment distribution in income and gains. can be made payable by of Fund gain in the form are of cash or a stock dividend. tax The amount regulations differences the and which are character income and capital distributions generally determined in the accordance States with income may differ from accounting to differing differing relating to principles accepted and gain United of America. securities the These held due primarily treatments of income on of various investment by Fund, book timing and differences basis and characterizations distributions gain (loss) distributions made by Fund. Permanent affect the tax differences net operating shareholder realized will result in reclassifications and may allocation between income, net and paid in capital. F policy declared the [h [h [h the $. 31. On July I to 2005, pay Fund’s board of to directors announced that it has approved 2005, the the Fund’s establishment board of of a seeking a quarterly dividends share shareholders. On December 31, 20, Fund’s record directors 30, dividend of 12 per payable 28, on January 2006 to shareholders of to on December including 2005. The ex�dividend In date was December with the 2005. the The total distribution re�issued amounted shares $2,290,616 distributions the reinvested. treasury accordance Plan, Plan Agent Plan. 1,824 of common stock from Fund’s to shareholders participating in the On 2006 April 11, 2006, of the Fund’s on board April of directors declared a dividend date of $. 12 per 19, share payable on April 28, to shareholders to record 21, 2006. The ex�dividend In to was with April the 2006. the The total distribution re�issued amounted 1,734 $2,290,835 of including stock distributions the reinvested. treasury accordance Plan, Plan Agent Plan. shares common 2006, from Fund’s of shareholders participating in the On to July 14, the Fund’s July board 24, directors declared a dividend of was July $. 12 per share payable total on July 31, 2006 shareholders of record on 2006. The ex�dividend date 20, 2006. The distribution amounted 78 Source: MVC CAPITAL, INC., 10�K, January 10,2007 T of MVC Notes to of to Capital, Inc. Consolidated reinvested. to In Financial Statements with the � Plan, (Continued) the $2,291,043 including distributions the accordance Plan Agent re�issued 1,901 shares common stock from Fund’s the treasury shareholders participating in the Plan. On October October 31, 13, to 2006, Fund’s of board of on directors declared 24, a dividend of $. 12 per share payable on 20, 2006 shareholders to record October 2006. The ex�dividend reinvested. treasury to In date was October with the 2006. the The Plan total distribution amounted 2,327 $2,291,271 of including stock distributions the accordance Plan, Agent re�issued shares common from Fund’s shareholders participating in the Plan. F policy the [h [h [h the 31. On July 1 to 2005, pay Fund’s board of directors announced For of that the it has approved the the Fund’s directors establishment declared a of a dividend was seeking 12 per quarterly dividends 29, to shareholders. to shareholders to quarter, board of of $. share payable on July 2005 record In on July 22, 2005. the The Plan, ex�dividend the Plan. date July 20, 2005. of The total distribution stock amounted the $2,290,289. accordance with Plan Agent re�issued 826 shares common 10, from Fund’s board treasury to shareholders participating in the On October October total 2005, the Fund’s of of directors declared 21, a dividend of $. 12 per share payable on 19, 31, 2005 to shareholders record on October In 2005. the The ex�dividend Plan, the in the date was October 2005. shares The of distribution stock amounted from the to $2,290,387. treasury to accordance with Plan Agent Plan. re�issued 1,904 common Fund’s shareholders participating F to the [h [h 14, [h the 31. On October shareholders 2004, Fund’s Board 22, of Directors declared on a nonrecurring dividend 29, of $. 12 per share Plan, payable the total of record on October on the 2004 and payable of the October 2004. In accordance with the Plan Agent distribution purchased amounted shares to open market NYSE for shareholders participating in the Plan. The $1,475,165. 7. Transactions The with Other to Parties Fund set is permitted in co�invest in certain Portfolio Companies SEC. Under by with the the its affiliates the subject order, to specified conditions forth the an exemptive its order are obtained required from to the terms of Portfolio Companies required to purchased satisfy by Fund and affiliates be approved 2004, Independent no Directors and were are certain to the conditions established order. by the SEC. During 2005, and 2006 transactions effected pursuant exemptive above in As stated Item 2, is "Properties", the Fund has sub�leased Partners, property at is 287 NY 10577 a building which owned by Phoenix Capital LLC, which entered Bowman Avenue, Purchase, 97% owned by Mr. Tokarz. consulting services In connection Energy, to with the Fund’s investment Under the in Velocitius, we have into arrangements consulting service fee with Jasper LLC ("Jasper"). terms of the arrangements, is Jasper provides management monthly to the services relating Velocitius’ acquisition a fee of certain to wind farms and the profit price to be paid an ongoing attributable of approximately projects 8,000 euros one�time ($220,000)). fee ($10,000), equal the 9% of distributions wind farm at in and a equal to 2% of equity purchase and of the wind farms a (estimated currently 175,000 Jasper. a euros Mr. Tokarz, including our Chairman all Portfolio Manager, has minority ownership interest Our board of directors, this matter), of our Independent of the Directors (Mr. Tokarz Jasper. recused himself from making determination on approved each arrangements with 8. Concentration Financial of Market that and Credit Risk subjected the instruments subordinated Fund to concentrations (other than of market cash in risk consisted principally represent of equity investments, notes, and at debt instruments 31, equivalents), which approximately of securities 79.50% of the Fund’s total assets October 2006. As discussed Note 9, these investments consist 79 Source: MVC CAPITAL, INC., 10�K, January 10, 2007 T of MVC Notes in to Capital, Inc. Consolidated Financial values Statements as � (Continued) in companies policies to the with no and readily determinable market and such are valued a high accordance with the Fund’s financial fair value procedures. the The Fund’s (other little investment than strategy represents are degree of business in small and risk due fact that investments entities cash equivalents) history publicly generally that illiquid, and in middle market or companies, industries. resale, if and These include with should operating or entities traded, possess generally operations new to to developing on At investments, they become would transactions be (ii) (i) subject restrictions they the were Fund’s acquired from the in issuer in private placement are in and susceptible market risk. this time, investments or other short�term quality, securities liquid 90�day Treasury Bills, which are federally if guaranteed to securities, in high highly investments. highly The Fund’s cash liquid investments, balances, are not large enough be invested 90�day Treasury Bills or other high quality, swept into designated money market accounts. 9. Portfolio Investments F ($5.0 the [h [h the [h ($15.0 Total 31. During year ended $142.1 October 31, 2006, the Fund made made in sixteen new ($11.6 investments, million), committing capital totaling approximately million), Inc. million. The investments million), Safety were Turf l[h ($8.0 ($5.0 million), Henry BM Auto Storage ($6.0 Canada ($6.0 million), ($6.0 Phoenix million), million), Harmony million), ($2.0 million), Pharmacy, ($200,000), million), PreVisor million), Marine ($14.0 BP and ($15.0 million), Velocitius ($15.0 ($66,290), million). Summit ($16.2 Octagon ($17.0 million), BENI Innovative Brands The Fund approximately Dakota also made eight follow�on During the investments year ended shares in existing 31, portfolio companies committing capital totaling $24.2 million. October of 2006, stock at the Fund invested price approximately of $5.11 million repaid per $879,000 in by purchasing 22, an the additional 172,104 a common the an average form of 12, share. On bridge December note. Baltic 2005, Fund made drew follow�on $1.5 all investment from in Baltic note. note in the a $1.8 revolving the immediately the note the in down million On January matured on 2006, Baltic 31, amount drawn removed from full including books. unpaid 12, $2.0 interest. The the January a 2006 and has been loan. from 28, Fund’s the On January Baltic 5, 2006, Fund provided bridge SGDA note. $300,000 bridge On down all 6, March $2.0 2006, million Fund provided from the note. On April The note matured an additional a million repaid revolving the Baltic the immediately note in full drew including 2006, 30, Baltic amount drawn from the unpaid the the interest. invested on April million 2006 and has been in the in removed of from Fund’s books. On April 25, 2006, Fund Fund $2.0 in SGDA a form a preferred for $23,000. equity security. 30, the On April the 2006, purchased $2.5 in an additional common in the equity security SGDA On June 4, 2006, Fund invested million in Amersham form of second lien loan. On August 28, 2006, Fund invested $750,000 investment 2006, the Harmony made in the in the a form of a common $1.0 stock. On September loan 2006, million the Fund made another investment. invested 20, follow�on October 13, in Baltic form of million loan million bridge and $2.0 equity On in the the Fund $4.0 $10 in follow�on investment million loan in in SP. The $10 million was form of an additional million million invested the term B and $6.0 million $3.0 in a to mezzanine loan. On October 2006, Fund then 24, assigned $5.0 2006, the of SP’s $8.0 an term B Citigroup Global Markets in the Realty Corp. equity On October Fund 26, additional invested a million SODA form of a preferred in the security. On The down drew October 2006, Fund an additional $2.9 million in Velocitius form of common equity. Fund also provided from the Velocitius note. $260,000 revolving note on October31, 2006. Velocitius immediately $143,614 At balance credit the beginning of the 2006 fiscal year, the revolving credit facility provided to SGDA had an outstanding of approximately $1.2 million. the During December the 2005, SGDA have the drew down the an additional credit 30, $70,600 facility from the facility. On the April bridge 28, 2006, Fund increased above, availability under matured Fund’s revolving April as by $300,000. to the The balance of revolving credit loan mentioned bridge which eliminated would on 2006, of was added refinancing. facility and the loan was from books a part the 80 Source: MVC CAPITAL, I 10�K, January 10, 2007 T of MVC Notes to Capital, Inc. Consolidated prepaid its Financial senior credit Statements facility included � the (Continued) the On December The Fund returned 21, 2005, Integral the from all Fund in full. The Fund received interest. approximately $850,000 recorded its from prepayment. a result This amount of the outstanding terms of principal the and accrued the no gain or loss as for prepayment. Under prepayment, Fund warrants to Integral no the consideration. Effective December junior July 27, 2005, line Fund exchanged 28.62 $286,200, shares of the $3.25 stock million at a price outstanding, of the of per the share. Timberland result, revolving 31, of credit into of common $10,000 funded As the a as of 2006, of the Fund owned 478.62 was reduced from common shares to of Timberland and $2.96 debt under junior revolving line credit $3.25 million approximately of Series that million. Effective Inc. in December for 5, its 31, rights 2005, under the a Fund received issued 373,362 shares E preferred held stock of laims, since exchange warrant by ProcessClaims increased see the the has been of the for by the Fund May in 2002. On January 2006, the Valuation Committee to $5.7 million. Please fair value Fund’s more entire investment on laims[h by $3.3 million laims. On January membership paragraph below information 3, 2006, the Fund exercised its is warrant ownership an in Octagon of the which Fund. increased its existing interest. As a result, Octagon one of now considered Fund’s the legacy affiliate Due investment proceeds The to the in dissolution totaling of Yaga, the portfolio period in the companies, ended July the 31, Fund 2006. realized losses on its Yaga the $2.3 of million during the nine month The Fund from the zero received no books. a from dissolution Yaga and were books Fund’s the fair investment value Yaga has been removed in Fund’s and of as the Valuation Committee the of previously losses decreased offset of Fund’s investment Therefore, Yaga the to result, Fund’s realized the by the reductions in unrealized losses. net effect at removal Yaga from zero. Fund’s on Fund’s consolidated statement of operations and NAV October 31, 2006, was On February received 24, 2006, BP repaid its second lien loan $8.7 early from the Fund in full. The amount all of the proceeds principal, or loss as a result from the prepayment accrued was approximately fees million. This amount fee. included outstanding accrued of the interest, monitoring and an prepayment The Fund recorded no gain repayment. April 7, On a loss of the 2006, the Fund sold its investment in Lumeta the as a for its carrying value of $200,000. The Fund the realized fair on Lumeta of approximately in $200,000. to However, and, Valuation the its Committee loss in previously decreased value Fund’s investment Lumeta the net $200,000 of the result, realized unrealized statement losses. Therefore, effect zero. Fund’s sale of investment in was offset by a reduction Lumeta on the Fund’s consolidated of operations and NAV Auto was On from the April 21, 2006, BM repaid its bridge loan from the Fund in full. all The amount outstanding of the proceeds received interest repayment net and was was approximately $7.2 million. This amount of foreign taxes withheld. The Fund recorded no gain 4, included or loss as principal, accrued a result of the repayment. related to the reduced. On May Fund’s 2006, of a the Fund received interest a working in Turf. capital adjustment of approximately cost basis $250,000 purchase 30, membership As a result, the Fund’s in the investment into was On May agreement 2006. to 2006, ProcessClaims, by the one of the Fund’s legacy Inc. portfolio companies, acquisition $7.9 gross entered a definitive be acquired 9, CCC Fund Due Information received Services ("CCC"). The by CCC The were has into closed on June 9, As of June 2006, net proceeds of approximately or million. gross proceeds were a approximately reserve $8.3 for million of which approximately contingencies $400,000 5% not of the the proceeds the deposited not the into account on the one year. to the in associated has therefore with escrow, such Fund presently placed any value proceeds deposited total escrow and factored $2.4 proceeds Fund’s gain increased NAy. The $5.5 Fund’s million. investment in ProcessClaims was million which resulted in a capital of approximately 81 Source: MVC CAPITAL, INC., 10�K, January 10, 2007 T of MVC Notes to Capital, Inc. Consolidated loan Financial the Statements full. � (Continued) of the On July 27, 2006, SOT repaid their from Fund in The amount all proceeds received from interest, the prepayment early was approximately fee. $4.5 million. This amount gain or loss included as a result outstanding the principal, accrued and an prepayment The Fund recorded Harmony $207,444. a result repaid no of prepayment. On August from the 25, 2006, was their loan from the all Fund in full. The amount principal of the proceeds interest. received prepayment no gain This amount of the included outstanding and accrued The Fund recorded or loss as prepayment. credit On August term loan 25, 2006, SGDA’s The revolving facility was added to the term the loan, increasing the balance of of the by $1.6 million. revolving credit facility was eliminated from Fund’s books as a result this refinancing. Effective September junior revolving 22, 12, 2006, line the Fund exchanged 40.91 $409,091, of of the $2.96 stock million outstanding, of per the the share. Timberland Effective junior of credit into shares common of the at at a price of $10,000 of September revolving line 2006, credit the into Fund 22.5 exchanged shares of $225,000, $2.55 million outstanding, per share. Timberland 22, as of common stock a price line of $10,000 credit. On September transactions, the 2006, Timberland of October revolving 31, line drew the down $500,000 Fund owned was reduced from the junior revolving shares to of As the a result of these 2006, of 542.03 from common million of Timberland and funded debt under junior credit $2.96 approximately $2.83 million. On October resulted realized in a sale 2, 2006, Octagon of from the bought�back Fund’s sale. a total of 15% equity to interest from non�service for members. This of a portion LLC member interest Octagon proceeds of $1,020,018. The Fund a gain of $551,092 2006, this On October the 2, Octagon the repaid their loan the and revolving credit facility $5.4 from the Fund in full. The amount included all of proceeds received principal, these from prepayment interest, of loan was fee approximately the million. facility. This amount outstanding as a result accrued and an unused on revolving the credit The Fund recorded of original a gain issue of prepayments of approximately $429,000 from acceleration of amortization discount. On October Markets 20, 2006, the Fund assigned $5.0 million of SP’s $8.0 million term loan B to Citigroup Global Realty Corp. 30, On October During investments membership stock the 2006, JDC repaid $160,116 2006, $1 1.6 the of principal on the senior subordinated debt. year ended October stock million, 31, Valuation Committee Dakota increased stock the fair value of the Fund’s million, Turf’s in Baltic interest million, common by $2.0 by million, common interest by approximately $2.6 Octagon’s stock membership $5.0 million, stock fair by approximately preferred $3.5 stock $562,000, by $700,000, Ohio by $9.2 stock lio million preferred by Vendio laims respectively. common preferred In by $4.8 and to Vitality cost common and and warrants by of the loans to million and $400,000, Impact, to the addition, increases Turf, recorded Marine, the basis the value Amersham, BP, stock JDC, receipt Phoenix, of 31, SP, Timberland, payment 2006, the the in Summit and totaling Vitality and Marine $2.2 preferred were the due kind interest/dividends allocation approximately income million. the Also during equity year ended in October undistributed of flow through Fund’s from Fund’s investment During the Octagon increased cost basis and fair value of the investment the fair by approximately value $279,000. equity year ended in October by been 31, 2006, $1 the Valuation Committee in fair also decreased of the Fund’s investment Timberland income has million. The by the increase value from payment in kind interest/dividends and flow through approved Fund’s Valuation Committee. the At October $275.9 exclusive million 31, 2006, a cost fair value of all portfolio investments, 31, exclusive of short�term fair value securities, portfolio was investments, with basis of $286.9 was million. At October with 2005, basis the of all of short�term securities, $122.3 million a cost of $171.6 million. 82 Source: MVC CAPITAL, INC., 1 January 10, 2007 T of MVC Capital, I Statements F amounts the [h [h the [h $3.0 Notes to Consolidated Financial � (Continued) 31. During year ended $48.8 October 31, 2005, the Fund made in six new investments, SP, committing and capital totaling approximately million. The investments million, $5.8 were made $10.5 JDC, SODA, $10 BP, Ohio $17 million Amersham. The $2.5 million, invested were million, million, million, and respectively. The Fund also made three In follow�on investments 2004 bridge in existing portfolio the companies invested a committing total capital totaling in of its approximately $5.0 Timberland treasury July the 8, million. December and January notes. 2005, 15, Fund the of $1.25 146,750 stock million shares in the at form of subordinated the On in April 2005, Fund shares note. re�issued stock Fund’s NAV per share of a $9.54 $3.25 exchange junior the all for 40,500 of In common of Vestal. On 2005 the Fund extended Timberland drew $1.3 million revolving note accordance the with to the terms of the July 29, note, Timberland bridge immediately notes in full. million from revolving outstanding and used proceeds repay subordinated The repayment $325,000 million included in principal and accrued promissory provided interest. note. On 2005, the Fund invested an additional Impact the in the form of a secured credit In repaid April it 2005, Octagon drew 2005. $1.5 from senior secured facility to it by the Fund and in full during June During Fund. 2005, SGDA 31, drew 2005, approximately the entire $1.2 million from from drew 31, the the revolving facility credit facility provided to it by the As of October July note 14, $1.2 million drawn remained outstanding. On revolving 2005 and September above, 28, 2005, Timberland an additional the note $1.5 million and in full $425,000, and the from the mentioned remained respectively. As of October 2005, was drawn balance of $3.25 million outstanding. Also, during the year ended proceeds. In October addition, for 31, 2005, the Fund $1.6 sold its entire or investment in Sygate from and received the sale the $14.4 million in not into in net approximately one million to the in 10% of proceeds and were escrow, such was net the deposited an escrow presently the account approximately on the year. Due contingencies has associated therefore with not Fund has placed any value increased also sold proceeds realized deposited from escrow $14.4 factored proceeds $10.4 Fund’s NAV. The 685,679 and gain the million in net proceeds received receiving million. million. The Fund shares of Mentor a gain Graphics on the Corp. ("Mentor sold Graphics") proceeds Fund also of approximately received $9.0 million realized shares of approximately sale $5.0 The Inc. approximately $300,000 from the escrow related to the 2004 of BlueStar Solutions, ("BlueStar"). The Fund Inc. $6.0 realized losses on CBCA, $1.0 Inc. ("CBCA") and from these of approximately Systems, and $12.0 million, Phosistor Technologies, ("Phosistor") million. of approximately received million ShopEaze Inc. they ("ShopEaze") have been of approximately from the The Fund no proceeds previously losses companies the removed Fund’s companies effect portfolio. to zero the The Valuation Committee as a result, the realized decreased offset fair value of the Fund’s investment Therefore, in these the net and were by of reductions operations in unrealized losses. of transactions on the Fund’s consolidated statement and NAV was zero. On December in full. 21, 2004, Determine the Software, received Inc. ("Determine") the prepaid its senior credit facility from the Fund The amount included its all of proceeds outstanding Series Fund from repayment was the approximately $1.64 terms of the early million. This the amount returned principal and for accrued interest. Under repayment, Fund 2,229,955 2005, C warrants no consideration. On amount all July 5, Arcot Systems, Inc. ("Arcot") the prepaid its senior credit facility from the Fund in full. The included its of proceeds the Fund received from interest. repayment the was approximately the early $2.55 million. the This amount returned outstanding principal and accrued Under terms of repayment, Fund warrants to Arcot for no consideration. 83 Source: MVC CAPITAL, INC., 10�K, January 10, 2007 T of MVC Notes to Capital, Inc. Consolidated principal 31, the Financial on Statements the to debt its � (Continued) of Integral The Fund payments continued the to receive repayments Securities and BP. totaling received Integral made during two on year ended payments debt October during 2005, according year ended $100,000. the credit facility Also, agreement the $1,683,336. a BP made repayment quarterly Vestal’s totaling $833,333. Fund one time, early securities totaling During investments was the the year ended by October 31, 2005, Valuation Committee Octagon and increased the fair value of $7.5 the Fund’s (which in in Baltic $1.5 million, Dakota by $514,000, by $1,022,638, Vitality Sygate by In million later realized), cost basis Vendio fair by of $1,565,999, the to Vestal loan, by $1,850,000 Impact loan, in by $700,000. Vitality addition, increases stock, and value Octagon the Timberland kind" loan, Series totaling A preferred JDC loan the and year in SP loans were due receipt the of "payment interest/dividends $1,370,777. Also equity during ended Octagon 31, October increased 31, 2005, the cost undistributed allocation value of the of flow through investment income from the Fund’s investment basis and fair by $114,845. of short�term of all At October $122.3 exclusive million of 2005, a cost the fair value of all portfolio investments, exclusive the securities, was with of $171.6 million. At October31, million 2004, a cost fair value portfolio investments, short�term securities, was $78.5 with of $151.6 million. 10. Commitments to/for and Contingencies Portfolio Commitments At October Companies: commitments to portfolio 31, 2006, the Fund’s companies consisted of the following: Open Portfolio Commitments of Company Marme Octagon Storage Canada Am $20 $12.0 million MVC Capital, Inc. [U[h million million [h Funded [h October [h � $3.25 $1 95 million million million $60 $3.25 Timberland loc On May expires interest fee 7, $2.83 $260,000 2004, the $143,614 to Fund can provided be a $5,000,000 senior secured credit 6, facility Octagon. facility basis This credit facility on at May 6, LIBOR The 2007 plus and automatically receives the repaid a extended until May facility 2009. The credit bears a annual servicing the credit 4%. The Fund for 0.50% unused facility. fee on an annual and 0.25% on an annual facility. basis maintaining facility credit in On February all 1 2006, Octagon interest drew $250,000 23, from This credit facility credit was full including, accrued on February 2006. was refinanced on October the credit 12, 2006. During annual $70,600 facility Februaiy 2005, at the Fund made available to SGDA, 25, a $1,308,300 During the revolving fiscal credit facility that bears interest 7%. The facility expired 28, on August the 2006. year 2006, under SGDA the drew down credit 30, from credit facility. On of April the 2006, Fund loan loan increased to availability revolving on April by $300,000. to the The balance credit Fund’s and the bridge bridge SDGA, which would the have matured books. 2006, was added revolving 2005, Ohio. the facility was removed from Fund’s On June Guggenheim On 12.5% note. the July 30, to Fund pledged its common stock of Ohio to Guggenheim to collateralize a loan made by 8, 2005 the Fund extended on the July total 7, Timberland 2007. a $3.25 also million receives the junior a fee revolving note of that the bears interest portion 27, at per annum and October expires The Fund outstanding junior 0.25% on million. unused of the As Fund of 31, 2005, amount Timberland 31, on note line was of $3.25 On December shares 2005, stock at exchanged $286,200 per share. of the of revolving credit for 28.62 of common the a price of $10,000 As January 2006, the Fund owned 478.62 common shares and funded debt 84 Source: MVC CAPITAL, INC., 10�K, January 10, 2007 T of MVC Notes under April the 21, junior to Capital, Inc. Consolidated has Financial reduced the note. Statements � (Continued) to revolving Timberland note. 31, line of credit been on from $3.25 million approximately repaid total $2.96 an million. On 2006, on the at repaid July 10, $500,000 $500,000 On 2006, Timberland On May 18, 2006, Timberland drew down $1.0 million leaving the On September 12, 2006, shares of common stock at of the the additional amount converted on the note outstanding the July 2006 approximately $2.96 line million. 40.91 Fund $409,091 per share. into of Timberland junior revolving 22, of credit into a price of $10,000 line Effective September of 2006, stock the at Fund converted a price of $225,000 per share. as line Timberland then junior revolving of credit 22.50 shares common credit. $10,000 Timberland October 31, borrowed the $500,000 from the junior revolving shares line the of As a result of these transactions, revolving of 2006 Fund owned 542.03 common million to and funded debt under the junior of credit was reduced from $3.25 approximately $2.83 million. On December interest the note. at 22, 2005, the Fund extended a maturity repaid to Baltic a $1.8 million revolving Baltic note bridge note. The note bears 12% per annum and had date the of January drawn 31, 2006. the immediately in full drew all $1.5 million interest. from On January 12, 2006, Baltic amount from from including unpaid The revolver matured on January 2006, from the the note 31, 2006 and has been removed $2.0 the Fund’s books. Baltic the note On March down all 28, Fund note. extended to Baltic 5, a million the revolving amount removed bridge note. immediately drew in full $2.0 million interest. On April 2006, 30, Baltic repaid drawn from from the including unpaid The matured on April 2006 and has been Fund’s books. the On March immediately of both 2013. receives additional 30, 2006, the borrowed $1.34 parties. The initial Fund provided a $6 million loan commitment to Storage Canada and after one year, million. The commitment but may be renewed expires on the loan bears annual interest at 8.75% and has a maturity borrowing will company the with date consent 30, also of March Any additional borrowings the mature portion seven of the years loan. from the date 6, of the subsequent Storage borrowing. The Fund an 2013. a fee of 0.25% on unused On October at 2006, Canada date borrowed 6, $619,000. The borrowing the bears annual interest 8.75% and has secured of the a maturity of October On interest July at 1 on 2006, plus the Fund extended The Fund note also as of to Marine a a $2.0 fee million revolving note. The the note loan. bears annual was no LIBOR 1%. receives of 0.50% unused portion of There amount drawn revolving October credit 31, 2006. On August term loan 25, 2006, SODA’ The s revolving facility was added eliminated to the term the loan, increasing the balance of of the by $1.6 million. revolving credit facility was from Fund’s books as a result this refinancing. On October the senior 12, 2006, the Fund provided provided at a $12.0 7, million revolving credit credit facility a facility expires to Octagon in replacement 31, of secured bears credit facility on May plus 2004. This on December facility 2011. on an 12, The credit facility basis annual interest servicing the credit LIBOR on 4.25%. basis The Fund for receives the the 0.50% unused credit facility. fee annual Octagon and a 0.25% from there fee an annual Octagon maintaining of On October on October 30, 2006, drew 31, $3.75 2006, facility. repaid $500,000 credit facility 2006. As of October was the $3.25 million outstanding. On October immediately interest at 30, 2006, Fund provided revolving a $260,000 line revolving expires line of credit to Velocitius 31, on which note Velocitius borrowed $143,614. The of credit on October 2009. The bears annual 8%. also has a floor the if Timberland Timberland’s of product has agreed plan financing the program dealer administered by Transamerica. arrangement, and this the As is typical in the industry, under terms of a dealer financing Timberland assets guarantees are repurchase from Transamerica, to defaults for on payment on underlying repossessed. The Fund be a limited co�guarantor up to $500,000 repurchase commitment. 85 Source: MVC CAPITAL, INC., 10�K, January 10, 2007 T of MVC Notes to Capital, Inc. Consolidated Financial Statements � (Continued) Commitments of On October ("Credit Credit Facility Facility I. the Fund: the 28, I") 2004, Fund entered into a one�year, cash (the collateralized, $20 July million revolving the credit facility with LaSalle Bank National Association loan "Bank"). On I 20, 2005, Fund amended million All other to The maximum the aggregate maturity I amount under Credit Facility 31, was increased to from $20 31, $30 million. Additionally, of Credit date was extended from October 27, 2005 the in August 2006. $10 3, material Credit terms Facility million Facility remained borrowed I unchanged. under Credit On January Facility I 2006, repaid Fund full borrowed million under Facility!. The $10 Credit or six time, was at by February rate equal to the 31, 2006. Borrowings (for one, effect under three to bear plus interest, at the per Fund’s or option, at either a fixed to the LIBOR rate two, months), 1.00% per annum, Credit a floating I rate equal Bank’s 2006. prime rate in from time minus 1.00% annum. Facility expired on August On February which the 16, 2005, the Fund entered offices into are a sublease (the "Sublease") for a larger space in the building its in Fund’s office for current executive located. Effective November 1 2006, the 28, Fund subleased principal executive the Sublease Advisers. The Sublease is to TTG TTG Advisers total approximately scheduled $75,000 to expire in fiscal in on February year 2007. the 2007. Future payments previous lease under The Fund’s Fund’s is was located, terminated 287 effective March is 1, 2005, without by Phoenix penalty. Capital The building which entity executive offices are Bowman 4 Avenue, owned for Partners, LLC, an which 97% owned by Mr. Tokarz. See Note "Management" 27, more information on Mr. Tokarz. On revolving April 2006, the Fund and MVCFS, Facility credit facility ("Credit I On as co�borrowers entered as into a new four�year, to the $100 lenders. million with Guggenheim drawn administrative revolving revolving million agent credit credit On April 27, in 2006, term the debt) 2, Fund borrowed Credit July $45 million ($27.5 million from the the facility facility and $17.5 million in full under Facility 28, I the May 2006. On 2006, in The $27.5 million drawn from Fund borrowed $57.5 million under Credit Facility 31, was the repaid on ($45.0 drawn from revolving credit facility and $12.5 on the million term debt) facility. H. borrowed Credit Facility revolving credit 27, August 2006, the On August 2, 2006, the Fund repaid $45.0 million Fund borrowed $5.0 million in term debt under million Facility I On October drawn million October 30, 2006, the the Fund borrowed $61 $4.0 from Credit 31, the revolving credit under in Credit I On million 2006, the Fund borrowed credit credit million under Facility there I $15 million term debt in and $46 debt and Facility the from on to revolving facility. As of October outstanding. 2006, was $50.0 million term Credit to all $50.0 the revolving to facility The proceeds investments, will expire from borrowings pay fees 27, made under related I are expected and be used fund new and existing portfolio II and expenses 2010, at financing for general corporate Credit at purposes. Credit Facility on April which time will outstanding interest, plus at amounts the under Facility I the will be due and to either payable. (i) Borrowings under one, Credit two, a Facility three I bear Fund’s of a spread .0 paid option, a floating or rate per annum, a closing the life ( equal the LIBOR with on the rate (for to time, or six months), per Prime other rate in effect costs from time plus spread of 1.00% These costs the will annum. The Fund fee, legal facility. and associated this transaction. be amortized evenly portion of these debt over of the The prepaid expenses Balance by Sheet include things, unamortized cash stock costs. Borrowings under Credit Facility I will be secured, among other cash, equivalents, investments, accounts from all receivable, equipment, items, instruments, as well as all general other intangibles, property the capital of MVCFS, and any proceeds the aforementioned except for equity investments made by enters the Fund. with and other that contain The Fund indemnifications. into contracts portfolio companies under these parties is a variety of the The Fund’s claims or losses maximum pursuant exposure arrangements the risk unknown. loss However, to Fund has not experienced remote. to these contracts and believes of related indemnifications to be 1. Certain Issuances of Equity the Securities by the Issuer a rights offering stock. to its On December subscription rights 3, 2004, Fund commenced shares shareholders to the of non�transferable terms of the rights offering, to purchase of the Fund’s common Pursuant 86 Source: MVC CAPITAL, INC., 10�K, January 10. 2007 T of MVC Notes each share to Capital, Inc. Consolidated a Financial record Statements on � 3, (Continued) 2004, entitled the holder stock to of two common rights stock held by stockholder of were able per to December share 3, one right. For every subscription exercise additional subscription subscribed held, shareholders of to the purchase one of the In Fund’s common at the price of of 95% were Fund’s NAV by share on January stock 2005. an addition, shareholders who elected to for all their rights that the purchase the Fund’s other common holders subscribed shares received over�subscription a final right to subscribe shares agent, for. not purchased was the of rights. Based on count by the Fund’s rights offering over� with 6,645,948 available before shares the of the Fund’s common Each stock share million This was for at in excess of of 6,146,521 resulted 25% oversubscription. was subscribed offering a price $9.10 which in gross proceeds to the Fund of approximately $60.5 before expenses 15, of approximately the $402,000. 146,750 shares of stock the On $9.54 in April 2005, for Fund re�issued its treasury at Fund’s NAV per share of exchange 40,500 shares of common stock of Vestal. 12. Legal Proceedings 20, On February Court for the 2002, Millenco of LP ("Millenco"), the the a stockholder, against the filed a complaint in the (the prior United States District District alleged Delaware the fees in on behalf of received violation Fund meVC 1940 Advisers, Inc. "Former to the Advisor"). The complaint complaint, that by of Former 36(b) Advisor, of the beginning Act. one year filing of the were excessive, received and Section The case was of legal settled fees for $370,000 from which the Company the net proceeds 31, $2.2 in July 2004 of $245,213 after payment and expenses. During fees year ended which October included 2003, the Fund paid or accrued at the $4.0 lli of for legal and proxy of solicitation to and expenses, the legal million fees accrued and and paid direction the Board Directors, L.P. reimburse Karpus and proxy Management, costs against solicitation including expenses of of two major a Fund shareholders, against the Millenco, and Investment Court and a their costs the obtaining judgment election Fund Board in the Delaware Chancery associated its with proxy process Federal the and the of the current of Directors. The Fund made claim insurance carrier, 13, Insurance Company ("Federal") for its right to in the reimbursement $473,968 expenses which of such expenses. On as June 2005, Fund reached Consolidated a settlement with of Federal amount fees of and has been with recorded reaching Other Income in the Statement Operations. Legal associated this settlement were $47,171. 13. Recovery of Expenses 2004, the and Unusual Income Items Fund reached an agreement its On January Park, California 21, with a result the property the manager at 3000 Sand Hill to Road, Menlo to terminate a lease at such location the to as of property manager’s the ability reach an lease directly agreement from the with new tenant for the for space. Under equal at terms of the agreement, a result, Fund bought�out of its property manager, remaining for the an amount $232,835. 31, As the Fund recovered the approximately the reserve, the gross $250,000 facilities of the reserve established October 2004 2003. have Without been recovery expense July 13, 12 year ended October 31, would approximately of the case $340,828. L.P. On Inc. 2004, the Fund received $370,000 from cash the settlement Millenco after the v. meVC fees Advisers, (See Note This to "Legal Proceedings"). The actual received was fees $245,213, received payment Former of legal and were expense. alleged settlement excessive. was the reimbursement of management by Advisor which be During fees the year ended which October 31, 2003, million fees the Fund paid or accrued at $4.0 million for legal the and proxy of solicitation to and expenses, the legal included $2.2 solicitation accrued and paid the direction of Board Directors, reimburse Investment Court and a and proxy and expenses of obtaining a of two major Fund shareholders, the Millenco, and Karpus Management, costs associated its including their costs judgment of against the current Fund in the Delaware Chancery with the proxy process for its and the election Board of Directors. The Fund made 13, claim against a insurance carrier, Federal right to reimbursement which of such has been expenses. On June as 2005, the Fund reached settlement with Federal in the amount of $473,968 recorded Other Income in the 87 Source: MVC CAPITAL, INC., 10�K, January 10, 2007 T of MVC Notes Consolidated $47,171. Statement of to Capital, Inc. Consolidated Legal fees Financial Statements associated � (Continued) with reaching this settlement Operations. and expenses were 14. Fund recorded primarily resulted R Tax Matters [h Capital a [h treatment in [h for Position [h :[h book to tax differences During totaling the year ended October These paid. net 31, 2006, the $395,257, wholly�owned the D due to in a net reclassification permanent of partnership $4,717,113. excise in taxes differences were book/tax income of and non�deductible an increase These realized effect differences loss of assets. increase accumulated earnings paid $4,717,113, accumulated and a decrease to :[h MVC Earnings other in additional in capital of $5,112,370. This reclassification had no Inc. on net The table presented Inc. below includes has as MYC Capital, only. The Fund’s 2006, subsidiary Financial earnings! Services, (deficit) ("MVCFS") basis not been follows: included. As of October31, components of accumulated on a tax were Tax Basis Accumulated Accumulated Undistributed capital net (Deficit) $ (73,524,707) and losses operating income 2,164,435 Gross Gross Net Total unrealized unrealized appreciation depreciation depreciation unrealized tax cost basis 51 11 40,341,227 deficit accumulated (82,953,844) 287,485,124 Tax of investments year distributions to Current shareholders on a tax basis Ordinary income Prior year distributions to 9,163,765 shareholders on a tax basis Ordinary income 4,580,676 2006, the On October31, expire in the year will Fund had a net capital in the extent loss carryforward of $73,524,707 will expire of which in the capital $28,213,867 year 2012 and will 2010, $4,220,380 expire not in the will expire year 2011, future $37,794,910 gains are $3,295,550 such gains O[h need October 31, year 2013. To the capital offset by loss carryforwards, be distributed. Income ntage[ or a net The Fund designated ending Relief the 7%* from of maximum amount income of as $621,193 qualified to 2006 Act investment C 2006 Corporate to * Reconciliation calendar 2003. be The information separately necessary year, will reported on form 1 paid of dividends declared income under and the paid during the year dividend Jobs Growth tax and Tax for prepare if and complete applicable, shareholder’s in returns January 2007. Dividends Received Deduction ce[U for certain ordinary of shareholders distributions paid by the Fund. deduction may be eligible for a dividends received The Fund designated 7%* or a maximum amount October is income declared of $621,193 as qualifying corporations dividends dividends and paid during received subject the year ending 31, 2006 from net investment income for the (i.e. deduction. taxation. The deduction a pass through of dividends by domestic only equities) Unaudited 88 Source: MVC CAPITAL, I 10�K, January 10, 2007 T of MVC Notes 15. to Capital, Inc. Consolidated Financial Statements � is (Continued) Income Taxes The Fund’s wholly�owned October 31, subsidiary MVC Fund Financial Services, provision Inc. of subject to federal and State income October a tax tax. 31, For 2005 the year ended Fund of 2006 the recorded For a tax the $159,072. 31, For the the year ended the recorded a tax benefit of $100,933. for year ended October of the 2004 Fund recorded provision $78,927. The provision income taxes was comprised following: Year October Ended 31, 2 31, October [U[h October 31, Current Federal State Total tax expense: $ 314,859 8 and our $ 92,892 $ 134,201 [U[h 115,044 166,205 current tax tax expense 403,937 Deferred Federal State Total Total benefit: (203,645) 41 $ (174,390) 41 tax 16 (70,472) (87,278) deferred tax benefit provision (244,865) $ (215,977) tax (benefit) [U[h rate ,933) $ A for the reconciliation fiscal between the taxes 31, computed is at the federal statutory effective rate for MVCFS year ended October 2006 as follows: Year Ended 31, October 2006 Federal statutory tax rate 34.00% (0.39)% tax benefit tax assets Permanent State taxes, difference net of federal .2 � � Valuation Other, Effective net allowance for deferred income tax rate 38.66% 89 Source: MVC CAPITAL, I 10�K, January 10, 2007 T of MVC Notes Deferred amount actually to Capital, Inc. Consolidated Financial reflect the are Statements � (Continued) difference to for income and tax balances and for MVCFS impact stated tax of temporary at between be in effect as the carrying taxes are 31, of assets liabilities their tax bases and of our tax rates expected when paid or recovered. 31, The components and October 31, deferred as assets and liabilities MVCFS of October 2006, October 2005 2004 were follows: October 2 31, October [U[h 31, October 31, Deferred Deferred Others Total tax assets: $ revenues 548,120 2 � $ 295,307 $ 82,445 [U[h $ deferred tax assets $ 548,120 303,255 $ Valuation allowance Net deferred tax tax tax assets $ � $ 87,278 � 548,120 $ 303,255 87,278 Deferred Deferred Total lities liabilities __________ deferred deferred tax taxes liabilities � � � � $ � $ Net $ [U[h [U[h Valuation No valuation tax allowance assets are was deemed necessary fully realizable. since the significant portion of temporary differences resulting in deferred considered 16. Segment The Fund’s Data reportable segments the are its investing advisory operations operations as a business development company, MVC Capital, Inc. Inc. ("MVC"), and financial of its wholly owned subsidiary, MVC Financial Services, ("MVCFS"). table presents The following book basis segment data for the year ended M October 31, 2006: [U[h $ Interest and dividend income $ 13,756,679 291,764 770,501 152,312 3,535,956 904 3,689,172 416,252 3,272,920 159,072 3,113,848 $ 13,908,991 Fee income Other Total Total 3,827,720 771,405 18,508,116 14,568,422 3,939,694 159,072 3,780,622 5,221,390 income operating operating income expenses income (benefit) before taxes 14,818,944 14,152,170 666,774 Net operating Tax expense Net Net Net Net operating realized � income gain (loss) 666,774 on investments and on from 2004, foreign currency 5,221,390 38,334,356 $ 44,222,520 through $ � � change increase in unrealized in net assets appreciation resulting investments operations 38,334,356 $ 47,336,368 3,113,848 Inc. In all periods prior to July 16, all business was conducted MVC Capital, 90 Source: MVC CAPITAL, INC., K,[h January 10, 2007 T of MVC Notes 17. to Capital, Inc. Consolidated Financial Statements � the (Continued) Subsequent Effective Events November which 1, 2006, pursuant as the to the Advisory Agreement, Under Fund is externally managed by Agreement, of the TTG TTG Advisers, serves Fund’s investment the to adviser. the terms of the the Advisory Advisers the will determine, consistent of the with changes the Fund’s the investment portfolio strategy, composition Fund’s such changes, portfolio, identify, portfolio retain or nature negotiate and timing the close Fund’s and the manner of implementing diligence and structure of Fund’s investments investments, (including performing due the securities on prospective purchased, third parties exclusive, to companies), sell and monitor the Fund’s determine and the other assets and/or not is and such oversee functions the administration, recordkeeping Advisers’ and compliance under the functions of Fund performing and it for the Fund. 1TG services Advisory Agreement the are may furnish a fee similar services for to other advisory fee. entities. Pursuant to the Advisory Agreement, of two per Fund TTG Advisers investment incentive fee and management services fee shall part consisting components the � of required a pay base assets net management excluding operating fee and an The base management of two be based parts: will be 2.0% will annum of on our Fund’s total cash. The incentive will consist part (i) one be based pre�incentive fee acquired income and (ii) the other after November 1, 2003. 1, on the capital gains realized on our portfolio securities On November 2006, 2006, Timberland the borrowed $54.5 $420,291 million from the secured junior revolving credit note. On November Facility 2, Fund repaid borrowed on the revolving facility under Credit I 7, On November On November Facility 2006, 2006, the Fund made an Fund repaid additional $100,000 borrowed equity investment into SGDA. facility 7, the $5.5 million on the revolving credit under Credit I 21, in the On November which is 2006, consistent with the contemplated the spin�off identified Partners, at in the Advisory equity to Agreement firm. (and depicted 5, Registration Partners’ Statement), subsidiary, Fund formed Europe MVC a a private December Management of the 2006, Ltd. MVC ("BPE") MVC LLC, arrived an agreement investment region. co�own On BPE subsidiary with Parex Asset Management IPAS, management the company and Parex Bank. on BPE will pursue investments 21, in businesses throughout its Baltic In addition, November operating 2006, MVC Partners established MVC Global LLC division, which pursues investments in foreign companies. On November antiperspirant equity. actives 22, 2006, the Fund invested $3.2 million in Westwood of a $1.6 Chemical million Corporation, loan a manufacturer million in of and water treatment chemicals, consisting bridge and $1.6 On November junior junior 27, 2006, the Fund increased to the amount available to then draw down on the Timberland from the secured secured revolving revolver. note from $3.25 million $4.0 million. Timberland borrowed $750,000 On November Form 29, 2006, the Fund filed Post�Effective Amendment No. 2 to its Registration Statement on �2 (the "Registration Statement"). On December The revolving 6, 2006, facility the Fund borrowed a $10.0 million on the revolving the credit loan facility a under Credit Facility million. I and credit now has Total balance of $15.0 term for loan million and term has balance of $35.0 accrued On December fees. 8, 2006, Safety in the repaid A and term loan B in full including all interest The total amount received repayment term loan A was $5,043,775 and for term loan B was $1,009,628. 91 Source: MVC CAPITAL, INC., 10�K, January 10,2007 T of MVC Notes to Capital, Inc. Consolidated invested a Financial million in Statements � (Continued) International interest On December personal care 12, 2006, in the the Fund $10 lad[ Arbonne LLC, is a marketer plus of 6.5% products, date is form of 19, $10 million second lien loan. The annual rate LIBOR and the maturity December 2006, first 2013. in Total has On December loan 13, the Fund made an investment The second first Safety by extending interest rate of a $3.5 million plus second 6.5% and lien a and a $1.0 date million lien loan. 8, lien loan has an annual maturity date of December 8, 2013. The lien loan an annual interest rate of LIBOR LIBOR plus and 3.0% a maturity of December 2012. Fund’s also On December fiscal 14, 2006, of 2007 the Board of Directors declared a $0.12 per of share dividend per share. for first quarter of are 26, 2007. The Board 5, Directors to declared an additional cash dividend 28, $0.06 The dividends is payable 2006. on January shareholders of record on December 2006. The ex�dividend date December On December December all 18, to 2006, the 5, Fund extended the maturity then date repaid on in the full $1 million Baltic 5, bridge loan from principal 22, 2006 January 2007. This note was on January 2007, including and accrued interest. On December On January revolving credit 3, 22, 2006, the the Fund invested $564,716 $3.0 million in Vitality in the form of credit common stock. 2007, Fund borrowed has a on the revolving the facility a under of Credit Facility million. II. The facility now the balance of $18.0 million and term loan has balance $35.0 of On January investments Auto, Baltic 4, 2007, Fund’s portfolio Valuation Committee companies Growers determined to increase of the fair values the Fund’s in the following by an aggregate Pasta amount Inc., approximately Credit $20.8 million*: SIA BM Motors Corporation, f�r Dakota und Sanierungsgesellschaft Deponien last ,[h audit, the in Company, Vendio Octagon Inc., Investors, LLC, SGDA Inc. Services, and Vitality Foodservice, from the Subject portion to the confirmation Fund’s following the payment is obligation to to Mr. Tokarz resulting sale of is a of LLC membership the first interest Octagon expected year be approximately $110,000 (which expected to be paid during quarter of the Fund’s fiscal 2007). * Unaudited. 92 Source: MVC CAPITAL, INC., 10�K, January 10, 2007 T of Report of Independent Registered Accounting Firm To the Board have of Directors and Shareholders of MVC Capital, Inc.: We the audited the accompanying of investments, consolidated as in net for of balance 31, sheets of MVC years Capital, the Inc. (the "Fund"), including statements 31, consolidated operations, the selected the share schedule cash per October for 2006 of the years and 2005, and related consolidated of flows and changes share data assets each four three in the period ended October financial October 31, 2006, audits the is and also and ratios each of the in the period I included financial data statement ratios schedule listed in the are the Index at Item (a Fund’s and 2002, data ended These 2006. Our statements, selected to express per and and schedule responsibility per share of the data 31, management. and Our responsibility an opinion on selected per these share financial data statements, ratios for the selected ratios schedule by based other on our auditors audits. The and year ended selected October per were audited whose report expressed our an unqualified opinion on with those share and ratios. We (United whether evidence conducted States). the audits in accordance require are free that the plan standards of the the Public audit audit Company to obtain includes Accounting reasonable examining, also includes Oversight Board assurance about on a test basis, assessing the overall the financial Those standards statements we and perform misstatement. financial financial of material An supporting principles presentation. the amounts and and disclosures estimates audits in the statements. An for audit as accounting statement used significant that made by management, provide a reasonable basis as well evaluating We the the believe our our opinion. In all our opinion, respects, results financial statements and selected position per share data and ratios at referred to 31, above 2006 the present fairly, in the material consolidated financial of MVC Capital, Inc. October for and three 2005, and years in statement all in consolidated period of their operations, cash flows and per their changes and in net ratios in assets each of the ended October31, with U.S. 2006 and the selected share data for each of the the indicated related presents periods, financial fairly in conformity schedule, material generally accepted accounting basic principles. Also, our opinion, as a when considered respects the in relation to the financial statements taken whole, information set forth therein. We (United 2006, also have the audited, in accordance of with the standards Inc.’s of the Public Company over issued Accounting reporting the Oversight Board as States), effectiveness established of the MVC Capital, internal control financial of October of an 31, based on criteria in Internal Control�Integrated Framework report dated by 5, Committee expressed Sponsoring unqualified Organizations opinion thereon. Treadway Commission and our January 2007 Ernst & Young LLP New York, 5, New 2007 York January 93 Source: MVC CAPITAL, INC., 10�K, January 10,2007 T of Item 9A. Controls and Procedures management’s for the evaluation responsibility the for establishing prior the to the The Fund over the financial recognizes reporting out an and maintaining filing date adequate internal control Fund. of Within the 90 days of of this annual report on Form �K, Fund carried effectiveness Out design and and operation the of our disclosure of controls and procedures. including This the evaluation was carried under the supervision a Principal (the with participation (the that management, and the the individual individual the who performs of that the functions Financial controls of Executive "CFO"). are Officer "CEO") who performs the functions a Principal Officer Based upon evaluation, CEO and CFO have concluded controls to our disclosure and and filed procedures other or adequate and that the the are effective. Disclosure information "Exchange rules and procedures be disclosed in are controls reports procedures designed to ensure that required our submitted under reported, within Securities Exchange specified Act, 1934 (the Act") forms. is recorded, processed, controls to summarized and include, time periods in the SEC’s to and Disclosure and procedures be disclosed in without filed as limitation, the controls and Act procedures is designed and ensure that information to required our and reports under Exchange to accumulated communicated required management, including our CEO CFO, appropriate allow timely decisions regarding disclosure. significantly discussed M There have affect been no significant changes controls in our disclosure controls and procedures to the date or in other carried out factors the that could our disclosure and procedures subsequent we evaluation above. [h of as on Internal Fund term is [h [h [h for establishing The management reporting, participation the the is responsible in and maintaining under the the adequate Act. internal the control supervision over and financial such defined Rule I 3a� 15(f) Exchange Fund on Under an with of management, Fund’s internal including control our CEO and CFO, conducted the criteria evaluation of the effectiveness of the over the financial Control � 31, reporting based established the in Internal Integrated Framework Based on issued by Committee under internal of Sponsoring the Organizations of in Internal Treadway Commission (COSO). Framework, October reporting the Fund’s that the evaluation framework over the Control � Integrated effective as of management 2006. of October31, firm, as stated concluded Fund’s of the control financial reporting was Management’s assessment effectiveness of Fund’s internal control over financial public as 2006, has been in its audited is by Ernst & Young LLP, an independent registered accounting report which included herein. 94 Source: MVC CAPITAL, INC., 10�K, January 10, 2007 T of Report of Independent Registered Public Accounting Firm The Board of Directors and Shareholders of MVC Capital, Inc. We reporting the have audited management’s Reporting, 31, that assessment, included Inc. in the accompanying effective Management’s internal control Report over on Internal Control and as Financial MVC on Capital, maintained financial issued of October 2006 based criteria the established in Internal Control (the � is Integrated criteria). Framework by Committee is of Sponsoring responsible of Organizations of maintaining control Treadway internal reporting. Commission control COSO MVC and for Capital Inc.’s management of the for effective financial the over financial reporting to express control its assessment on reporting effectiveness internal over Our of the responsibility fund’s an opinion financial management’s based on our assessment audit. and an opinion on effectiveness internal over We (United whether obtaining conducted States). effective our audit in accordance require with the plan standards of the the Public audit Company to obtain in all Accounting reasonable respects. Oversight Board assurance about included testing as Those standards control that we and perform was internal over financial control reporting maintained material Our audit an understanding the of and internal operating over financial reporting, control, evaluating management’s assessment, and evaluating design effectiveness of believe internal that and performing such a other basis procedures for we considered necessary internal in the circumstances. We our audit provides reasonable reasonable our opinion. A regarding fund’s the control over financial reporting reporting is a process designed of financial internal records (2) to provide statements assurance purposes reporting in reliability generally of financial and the preparation for external financial accordance those with accepted that policies and the are procedures ( accounting pertain to principles. the the A of fund’s control that, over includes maintenance assets the of in reasonable reasonable in detail, accurately that and fairly reflect transactions transactions and as dispositions to of fund of (3) provide assurance with in recorded necessary and permit preparation of financial the statements accordance generally accepted with accounting principles, that receipts and of expenditures the fund are being made only assurance assets accordance authorizations or timely effect of management financial and directors fund and use, provide reasonable of the regarding that prevention material detection of unauthorized statements. acquisition, or disposition fund’s could have a on the Because misstatements. controls or of its inherent limitations, internal evaluation control over financial to reporting future may degree not are prevent subject or detect to the risk that the policies Also, projections of any because of effectiveness in conditions, periods may become may inadequate of changes or that the of compliance with procedures In deteriorate. our opinion, management’s as assessment 2006, is that MVC Capital, all Inc. maintained respects, effective internal the control over Also, financial in reporting of October31, Capital, Inc. fairly in all stated, in material criteria. material based internal on COSO over criteria. our opinion, as MVC have the maintained, respects, effective control financial reporting of October31, 2006, based on the COSO the We (United also audited, in accordance balance 2006 of four the with sheets standards of the Public Company the statements 31, Accounting consolidated Oversight Board schedule of in net share report States), as consolidated 31, of MVC the Capital, Inc., including investments, assets, data dated of October flows for for and 2005, and years related period consolidated of operations, changes per and cash ratios each the three in the ended October October 31, 2006, and the selected Inc. and each of years in the period ended 2006 of MYC Capital, and our January 5, 2007 expressed an unqualified opinion thereon. Ernst & Young LLP New York, 5, New York 2007 January 95 Source: MVC CAPITAL, INC., 10�K, January 10, 2007 T of Chances There the are in Internal been no changes occurred materially have in our internal control recently over financial reporting fiscal (as defined that in Rule Exchange reasonably Act) that to during our most affect, completed over quarter, have materially 1 by under or affected, likely our internal control financial reporting. P Item 10. Directors and Executive to the Officers of the Registrant to "directors the Reference contained shareholders reference. in the to is made information statement (the to with be respect filed and in executive officers of the Registrant" to be of Fund’s be held proxy in with SEC, connection information with is the Fund’s annual herein meeting 2006 "2006 Proxy Statement"), which incorporated The Fund officer/chief has adopted a code a of ethics that applies is to the Fund’s chief executive officer and chief financial accounting with officer, copy of which posted on 303A. our website of the http://www.mvccapital.com. listed In after accordance the requirements of of shareholders, violation of the Section 12(a) s company standards, shortly to the our 2005 annual meeting Michael of the Tokarz, s our Chairman and Portfolio listing Manager, In so certified addition, certified NYSE that he was unaware CEO and CFO certify the this of any accuracy filing NYSE’ corporate governance in standards. reports, our in financial statements certifications contained as exhibits our periodic and Form 10�K through the of Section 302 to this Form 10�K. Item 11. Executive Compensation to the Reference Proxy Statement, is made which information is with respect to "executive compensation" to be contained in the 2006 information incorporated herein by reference. Item 12. Security Ownership of Certain Beneflcwl information in the Owners and Management ownership information Reference management" is made to the with Proxy respect to "security of is certain beneficial owners by and to be contained 2006 Statement, which incorporated herein reference. Item 13. Certain Relationships stated and Related Transactions As above in Item 2, is "Properties", the Fund has sub�leased Partners, property at is 287 NY 10577 In a building which owned by Phoenix Capital LLC, which is Bowman Avenue, Purchase, 97% owned by Mr. Tokarz. in connection with the Fund’s investment with in Velocitius, which described above the Note 7, we have entered into consulting services arrangements consulting fee Jasper Energy, relating LLC to ("Jasper"). Under terms of certain to the arrangements, farms and the profit price of the has is Jasper paid provides management monthly to services Velocitius’ euros acquisition a to fee of wind to be an ongoing service the of approximately farm projects 8,000 ($10,000), fee equal equal of the 9% of distributions attributable (estimated wind at and a one�ti me Mr. 2% equity purchase Portfolio Directors wind farms currently interest 175,000 euros ($220,000)). directors, rz,[h all our Chairman and Manager, a minority (Mr. ownership recused in Jasper. Our board of a including this matter), that of our Independent each that Tokarz himself from making policy, 13 determination on has approved transactions of the arrangements be subject to with Jasper. disclosure As a matter of this our board must be the of directors to the required any would the under in Item subject advance consideration and approval the of Independent Directors, accordance with procedures set forth in Section (f[ of 1940 Act. Item 14. Principal Accounting is Fees and Services Reference the made to the information with respect is to "principal herein accounting by reference. fees and services" to be contained in 2006 Proxy Statement, which information incorporated 96 Source: MVC CAPITAL, INC., .-K January 10,2007 T of [h V[ Item 15. Exhibits, Financial Statements, Schedules Page(s) (a)(l) Financial Statements Balance 31, Sheets 31, Consolidated October Consolidated October October Consolidated For the the the 31, 31, 2006 and October 2005 63 Schedule 2006 2005 Statement of Investments 64�65 66�67 of Operations 31, Year Ended October 31, 31, 2006, and 68 Year Year Ended October Ended October Statement of 2005, 2004 Consolidated For the the the Cash Flows 31, Year Ended October 31, 31, 2006, and 69 in Year Year Ended October Ended October Statement of 2005, 2004 Consolidated For the the the Changes 31, Net Assets Year Ended October 31, 31, 2006, and 71 Year Year Ended October Ended October Selected 2005, 2004 Consolidated For the the the the the Per Share Data 31, and Ratios Year Ended October October31, October31, 31, 31, 2006, Year Year Year Year to Ended Ended Ended 2005, 2004, 2003, 2002 Statements Public Ended October October and 72 Notes Report (a)(2) Consolidated Financial Registered statement 73�92 Firm here with: of Independent financial Accounting are filed to 93 The following Schedule schedules in 12�14 there of Investments and Advances not Affiliates 100 schedule because such information In required addition, or (ii) maybe additional required information has provided in the in a (i) is not the information been presented aforementioned financial statements. (a)(3) The following exhibits are filed herewith or incorporated by reference as set forth below: Exhibit Number 3.1 Description Certificate Registration 3.2 Certificate filed (File 3.3 Fifth of Incorporation. (Incorporated by reference to Exhibit 99.a on filed with 8, the Registrant’s initial Statement of the on Form N�2 of Pre (File No. 333�92287)filed Incorporation. December by 1999) to Exhibit 99.a.2 Amendment Registrant’s Certificate �Effective of (Incorporated No. I to the reference with No. Amendment 23, Registration Statement on Form �2 333�119625)filed on November 2004) by reference to Exhibit 99.b. Amended and Restated Bylaws. (Incorporated Registration Pre�Effective filed 4.1 Amendment 29, No. I to the Statement on Form �2 filed filed with Registrant’s (File No. 333�125953) on August 2005) (Incorporated No. I to the Form of Share Pre�Effective filed Certificate. by reference to Exhibit 99.d. 1 with (File the Registrant’s Amendment 23, Registration Statement on Form N�2 No. 333�119625) on November 2004) 97 Source: MVC CAPITAL, INC., 10�K, January 10, 2007 T of Exhibit Number 10.1 Description Dividend Registrant’s Reinvestment Plan, as amended. No. (Incorporated ito the by reference to Exhibit 99.e filed with (File the No. 10.2 i9625) for Pre�Effective on Amendment November Avenue, Registration Statement on Form �2 23, 2004) Sub�lease filed with 287 Bowman the Purchase, NY 10577. (Incorporated No. Registrant’s Quarterly Registrant Report on Form �Q[ (File �002 by by reference reference to Exhibit 10 on June to Exhibit 8, 2005) 10.2 10.3 Agreement filed with between Annual and Michael (File Tokarz. No. (Incorporated Report on Form 10�K 814�0020])flled on January 29, 2004) 10.4 between the Registrant and The Tokarz Advisory and Management Agreement Group LLC. Incorporated by reference the Registrant’s to Exhibit Post�Effective 99.g filed with Amendment No. 2 to the Registration Statement on Form N�2 on (File No. Investment Advisers 19625) Association. 10.5 November29, 2006) Form of Custody Agreement reference Registration to between with Registrant the Registrant’s and U.S. Bank National (Incorporated Ito the by Exhibit 99.j.1 filed Pre�Effective Amendment on No. 23, Statement to on Form N�2 (File No. 333�119625)flled Registrant the November U.S. 2004) Association. 10.6 Form of Amendment (Incorporated to the Custody Agreement 99.j.2 between filed (File with and Bank National by reference to Exhibit Registration of Statement Agreement reference on Form N�2 No. 10.7 Form �119 Registrant’s Pre�Effective on February Amendment 21, No. 1 2006) Custodian by between Registrant 99.j.3 filed (File and LaSalle with the Bank National Association. (Incorporated to to Exhibit the Registration Registrar, Statement Transfer on Form N�2 and No. 11962 Registrant’s Pre�Effective on Amendment 23, Street No. 1 November and State 2004) 10.8 Form of Trust Agency Service Agreement with Registrant with the Bank and Company. (Incorporated by Amendment No. 2 to the Registration February 10.9 11, reference to Exhibit i)flle (File Registrant’s filed Pre�Effective on Statement on Form N�2 No. 333�92287) 2000) Form of Transfer by Agency reference Letter Agreement 99.k.2 with filed (File Registrant with the and EquiServe Trust (Incorporated to the to Exhibit Registration Statement on Form N�2 No. 19625) Bank National Registrant’s Pre�Effective on Company, N.A. Amendment 23, No. I November 2004) by 10.10 Form of Loan Agreement reference Registration to Exhibit with filed Registrant with the and LaSalle Registrant’s Association. (Incorporated No. 23, I to the 99.k3 on 10.11 Form of Amendment (Incorporated No. by 10.12 Form of Custody (Incorporated to 14 by Registration Statement Form N�2 (File No. �1[Q with Pre�Effective Amendment on alle November 2004) Association. (File to Loan Agreement with Registrant and LaS Bank National on reference to Exhibit 10.10 22, filed Annual Report Form 10�K Bank on December Pledge to 2005) with filed (File Registrant the Account reference Agreement 99.k.4 and LaSalle Pre National Association. Exhibit with the Statement on Form N�2 No. 10.13 Form of Fund Administration LLC. (Incorporated by No. Ito the Registration 11962 Registrant’s Registrant the �Effective Amendment 23, No. 1 on U.S. November Bancorp 2004) Services, Servicing Agreement 99.k6 with filed (File and Fund reference to Exhibit with Registrant’s Pre�Effective on February Amendment 21, Statement Servicing to on Form N�2 No. 333�119625)flled and U.S. 2006) 10.14 Form of Fund Accounting (Incorporated the Registration Credit Agreement 99.k 7flled with with Registrant Registrant’s Bancorp Fund Services, LLC. I to by reference Exhibit Statement Agreement by reference on with to Form N�2 Registrant (File No. 1[Q19 Group Pre �Effective Amendment 21, No. on February 2006) et al. 10.15 Form of and filed Guggenheim Registrant’s Corporate Funding, Report LLC on (Incorporated ExhibitlO 9, with Quarterly Form OQ (File No. 814�00201)flled 14 Joint on June of the 2006) and Code of Ethics with Registrant The Tokarz LLC. (Incorporated by No. 2 to the reference to Exhibit 99r filed the on Form �2 (File No. �1[Q Registrant’s Post�Effective on 98 Amendment 29, Registration Statement November 2006) Source: MVC CAPITAL, INC., 10�K, January 10, 2007 T of Exhibit Number 31 * Description Certifications Rule 32* Certifications 1 of the Chief Executive Securities Officer and the Chief Financial Officer pursuant to of the Exchange Officer 18 Act of 1934 and the of the ley[h of the Chief Executive Act of 2002, Chief Financial Officer pursuant to Section 906 U.S.C. Section 1350 * Filed herewith (b) Exhibits Exhibit No. 31 Exhibit Certifications of the of Chief Executive Securities Officer and Act the Chief Financial Officer pursuant to Rule 32 13a�14(a) of the Exchange Officer 18 of 1934 the Certifications of the ley[h Schedules the Chief Executive Act of 2002, and Chief 1350 Financial Officer pursuant to Section 906 U.S.C. Section (c) Financial Statement 99 Source: MVC CAPITAL, INC., 10�K, January 10, 2007 T of Schedule 12-14 MVC Schedule Capital, Inc. and Subsidiaries and Advances to Affiliaties of Investments in Amount o Dividends Portfolio Company 1)[h More than Common Stock t l[h .[ of Interest October 31, 2 [U[h d[ � 2,000,000 Gross Gross October 31, duc � � (3,500,000) [h Companies 25% owned auto MOTOL BENI Dealership) Motors � 456,250 11,333 � � � � � 4,500,000 2,000,000 (Automotive Baltic Corporation (Automotive Dealership) Loan Loan Bridge Loan Stock 15,833 Common Ohio Medical Corporation (Medical Device � � 7,500,000 17,000,000 � � 1,000,000 3,500,000 13,655,000 � � 4,500,000 1,000,000 � 21,155,000 Common Stock � 9,200,000 26 200,000 Manufacturer) SODA llschaft fur Deponien und Loan Revolver Bridge 408,895 74,023 last (Soil � � � � � � � � � � � � � � � � � � � � � � � � � � � � 4,304,560 1,237,700 1,685,150 � (1,608,300) (300,000) 5,989,710 Remediation) Loan Equity 6,300 � � � � � � 370,600 300,000 � � Common Interest 315,000 23,551 � � � � � (920,291) 338,551 Preferred Interest Equity 5,000,000 8,000,000 7,000,000 � 5,000,000 8,000,000 SIA BM Auto Dealership) Labs, Common Loan Stock (Automotive 165,900 (7,000,000) � Summit Inc. Research Loan Chemical) Preferred Stock 150,444 (Specialty � 5,044,813 11,200,000 5,044,813 11,200,000 Timberland Irrigation, (Distributer Landscaping I � Machines & Loan 1,039,760 6,318,684 289,175 6,607,859 & Irrigation Revolver Equipment) Common Warrants Turf Products, Stock (Distributer Landscaping Equipment) � LLC Loan 1 347,554 � � � 3,250,000 4,500,000 500,000 2,829,709 � � � 2,700,000 � � 920,291 � (1,000,000) 7,676,331 � (252,957) � 4,420,291 � 7,676,331 & Irrigation LLC Inc. Interest 6,074,750 Warrant � � � � 5,821,793 Vendio Services, Common Preferred Stock Stock � 3,400,000 800,000 (Technology) Vestal Manufacturing Inc. 700,000 Enterprises, (Iron Loan 107,467 Stock 132,545 900,000 3,700,000 � � � 143,614 2,966,765 (100,000) Foundries) Common Revolver Velocitius B.V 478 Equity � � � 3,700,000 143,614 Common (Renewable Total Energy) Interest � $ 3,966,044 � 2,966,765 companies more $ 128,794,436 than 25% owned 100 Source: MVC CAPITAL, INC., 10�K, January 10, 2007 T of MVC Schedule of Capital, Inc. and Subsidiaries to Investments in and Advances of interest ilia 31, (Continued) Gross Gross Amount o Dividends Portfolio Company Investment(1) t Companies w[ 25% Food) More than 5% but less I [h O 36,364 October October 31, 2 [U[h [U[h [U[h 2006 than Dakota Growers Inc. Pasta Company, (Manufacturer Common Packged Stock � � 5,514,000 3,443,880 � � � (200,000) 8,957,880 of Endymion (Technology Systems, Inc. Preferred Stock � 7,444 � � � 750,000 5,468,123 Investments) Harmony Health Pharmacy Center, Inc. & Loan lthca � Impact (Confections Retail) Inc. Common Loan Stock . � � � � � 5,228,826 � 200,000 750,000 239,297 � Confections, 907,468 � � � � � Manufacturing Distribution) & Loan 28,768 Stock Common Marine Exhibition Corporation � � � � � � � � � � � � � � � 325,000 2,700,000 � � � � 10,091,111 2,035,652 325,000 2,700,000 Loan Preferred Inc. 346,141 Stock* Stock Stock 53,478 10,091,111 2,035,652 (Theme Park) la[Qims,[ (Technology) Preferred Preferred Warrants � 2,000,000 400,000 � � � � � � � (2 000,000) (400,000) � � � Octagon Credit Investors, LLC (Financial Services) Loan Revolver 1,244,315 30,830 4,664,794 5,568,803 3,750,000 1,911,171 (5,233,597) (500,000) (1,211,277) (1,069,457) 5,000,000 3,250,000 1,927,932 lnte Warrants � � � � � � � � � 1,228,038 1,069,457 � Phoenix (Coal Coal Corporation Loan 357,407 7,088,615 � � � � � � � 7,088,615 Processing and Production) Previsor Common Common Stock Stock � � � � � � � 5,000,000 10,517,984 700,000 1,000,000 6,000,000 1,000,000 6,000,000 (Human Capital Management) ( Vitality Foodservice, Inc. Common Preferred Warrants Preferred Preferred Stock Stock 3,500,000 535,843 8,500,000 11,053,827 (Non�Alcoholic Beverages) Yaga, Inc. Stock Stock � � 400,000 � � � � $ 1,100,000 � Total 5% companies more than but less than owned, $ 3,012,214 75,248,140 25% This schedule ended October 31, should 2006, be read in conjunction with consolidated the Fund’s of consolidated investments. statements as of and for the year including the schedule options 1) Common and preferred stock, preferred stock, warrants, and equity interests are the as generally non�income shares 2006. of producing restricted. stock The is principal amount for loans and debt schedule securities and number of of common and shown in the consolidated of investments October 31, 101 Source: MVC CAPITAL, INC., 10�K, January 10, 2007 T of MVC Schedule (2) Capithi, Inc. and Subsidiaries to of Investments dividend, or other in and Advances which was are hiati to the (Continued) principal Other includes interest, the income applied also of the investment and therefore investment, (3) reduced as total investment. These reductions included in the Gross Reductions for the applicable. includes increases in the the or cost basis Gross additions of investments of discounts resulting closing from fees, new portfolio investments, paid�kind�interest or dividends, securities for amortization and and the exchange increases of one in or more existing one more new securities. Gross additions also includes net unrealized (4) appreciation or net decreases in unrealized in the cost basis depreciation. of Gross related reductions to included decreases investments of resulting or from principal securities or net collections for investment Gross repayments reductions or sales also and the net exchange increases one more existing one or in more new securities. include in unrealized depreciation decreases unrealized (5) appreciation. the total Represents was amount of interest or dividends credited or to income for portion to of the year an investment included in the companies more than 25% owned companies 5% be 25% owned in the are categories, respectively. * All or a portion or of the dividend income the liquidation as on this investment was or will paid form of additional in the securities by increasing investment, preference. Dividends paid�in�kind also included Gross Additions for the applicable. are The accompanying notes an integral part of these consolidated financial statements. 102 Source: MVC CAPITAL, INC., 10�K, January 10, 2007 T of Pursuant registrant to the requirements of Section to 13 signed or 15(d) of the Securities the Exchange Act of 1934, as amended, the has duly caused this report be on Title its behalf by undersigned, thereunto duly Date authorized. Signature Is! Michael Tokarz (Principal Chairman Executive and Director Officer) Date: January 3, 2007 (Michael Tokarz) 103 Source: MVC CAPITAL, INC., 10�K, January 10, 2007 T of Pursuant below by the to the requirements of persons on the Securities of the Exchange Registrant Act and of 1934, as amended, and on this report the dates has been indicated. signed following behalf in the capacities Signature Is! Title Date Michael Tokarz (Principal Chairman Executive and Director Officer) Date: January 3, 2007 (Michael Tokarz) Is! Peter Seidenberg Chief Financial Officer Date: January 3, 2007 (Peter Seidenberg) Is! Gerald Hellerman Director Date: January 3, 2007 (Gerald Hellerman) Is! Robert C. Knapp Director Date: January 3, 2007 (Robert C. Knapp) Is! William E. Taylor Director Date: January 3, 2007 (William E. Taylor) Is! Emilio Dominianni Director Date: January 3, 2007 (Emilio Dominianni) 104 Source: MVC CAPITAL, NC 10�K, January 10, 2007 EXHIBIT 31 RULE I, 13a-14(a) CERTIFICATIONS Michael Tokarz, certify that: 1. I have reviewed on this annual report on Form 10�K does not of MVC any of Capital, Inc. of a material fact 2. Based fact my knowledge, to this report the contain in light untrue the statement or omit to state a material necessary make statements to the period made, circumstances under which such statements were made, not misleading with on in respect covered by this report financial 3. Based my all knowledge, the financial the statements, condition, and other results information and cash included flows of in this report, the registrant as fairly present of, material respects financial of operations and for, the periods presented in this report officer(s) 4. The registrant’s other (as certifying defined in in and Act I are responsible for establishing and and maintaining internal disclosure controls financial and procedures reporting (as Exchange Rules I �l5( 15(f) and 1 defined such Exchange Act Rule and that to us 3a� and 5d� 1 such l5d�l5(e)) for the control over registrant and have: (a) Designed under disclosure to controls procedures, material or caused disclosure to the controls registrant, and procedures its to be designed consolidated this report our supervision, is ensure information within relating those entities, including the subsidiaries, is made known by others particularly during period in which being prepared such internal control (b) reporting reporting Designed to over financial to reporting, or caused such internal control the over financial financial be designed preparation under of our supervision, statements provide reasonable assurance regarding in reliability of and financial for external purposes accordance with generally accepted accounting principles (c) Evaluated the effectiveness the effectiveness of the registrant’s the disclosure disclosure controls controls and procedures as and presented of the in this report our conclusions by this report about based on of and procedures, of the end period covered such evaluation and occurred report) (d) Disclosed in this report any change in the registrant’s internal fourth affect, control over financial in the reporting case that during that has the registrant’s most recent or is fiscal quarter (the registrant’s to materially fiscal quarter the registrant’s of an annual control materially affected, reasonably likely internal over financial reporting 5. and and have based the The registrant’s other certifying reporting, the officer(s) to the I disclosed, auditors on our most committee recent evaluation the of internal of control (or over financial registrant’s and audit of registrant’s board directors persons performing equivalent functions): (a) All significant deficiencies are and material likely weaknesses to adversely in the affect design the or operation of internal to record, control process, over financial reporting which reasonably registrant’s ability summarize and report financial information and (b) role Any fraud, whether or not material, that involves management or other employees who have a significant in the registrant’s internal control over financial reporting Is/ Michael Michael In the Tokarz z of the for officer capacity who performs Capital, Inc. the functions of Principal Executive Officer MVC Dated: January 3, 2007 Source: MVC CAPITAL, INC., 10�K, January 10, 2007 I, Peter Seidenberg, I certify that: I 2. have reviewed on this annual report on Form 10�K does not of MVC any of Capital, Inc. of a material fact or Based fact my knowledge, to this report the statements to the contain in light untrue the statement omit to state a material necessary make made, circumstances under which such statements were made, not misleading with on in respect period covered by this report financial of 3. Based my all knowledge, the financial the statements, condition, and other information and cash included in this report, the registrant as fairly present of, material respects financial results operations flows of and for, the periods presented in this report and I 4. The registrant’s other (as certifying officer(s) are responsible I controls financial and procedures reporting (as defined in in Exchange Act Rules defined Exchange Act Rule and that to us �[Ql �15 and or 1 sd and such relating those or for establishing 15(e)) for the and and maintaining internal disclosure control over registrant and have: (a) Designed under such disclosure controls to ensure procedures, material caused disclosure to the controls registrant, and procedures its to be designed consolidated this our supervision, is information within including the subsidiaries, is made known by others entities, particularly during period in which report being prepared such internal control (b) reporting reporting Designed to over financial to reporting, caused such internal regarding control the over financial be designed preparation under of our supervision, statements provide reasonable for external assurance in reliability of financial and financial purposes accordance with generally accepted accounting principles (c) Evaluated the effectiveness the effectiveness of the registrant’s the disclosure disclosure controls controls and procedures as and presented the in this report period our conclusions by this report about on in of and procedures, of the end of covered based such evaluation and in the internal fourth affect, control (d) Disclosed this report any change registrant’s over financial in the reporting that occurred report) during that has the registrant’s most recent or is fiscal quarter (the registrant’s to materially fiscal quarter the registrant’s case of an annual over materially affected, reasonably likely internal control financial reporting 5. and other The registrant’s certifying reporting, the officer(s) to the and I have disclosed, based the on our most committee recent evaluation the of board internal control (or over financial registrant’s auditors and audit of registrant’s of directors persons performing equivalent functions): (a) All significant deficiencies are and material likely weaknesses to adversely in the affect design the or operation of internal to record, control process, over financial reporting which reasonably registrant’s ability summarize and report financial information material, and that (b) role Any fraud, whether or not involves management or other employees who have a significant in the registrant’s internal control over financial reporting. Is! Peter Seidenberg Peter In the Seidenberg capacity of the for officer who performs Capital, Inc. the functions of Principal Financial Officer MVC Dated: January 3, 2007 Source: MVC CAPITAL, INC., 10�K, January 10, 2007 EXHIBIT 32 CERTIFICATIONS AS ADOPTED Michael Tokarz, Inc., PURSUANT TO 18 U.S.C. SECTION 1350, PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF capacity 2002 of in the a of the officer (the who performs the functions that: of Principal Executive Officer MVC Capital, Delaware corporation "Registrant"), certifies I. The Registrant’s the annual report on Form 10�K 13(a) or for the 15(d) period the ended October31, Exchange material 2006 Act of (the 1934, "Form 10�K") as fully complies 2. with requirements of contained of the Section of Securities amended and The information of operations in the Form 10�K fairly presents, in all respects, the financial condition and results Registrant. In the capacity of the for officer who performs Capital, Inc. the functions of Principal Executive Officer MVC 1 2007 in the a Michael Tokarz Michael Tokarz Date: January Peter 3, Seidenberg, Inc., capacity of the officer who performs the functions that: of Principal Financial Officer, of MVC Capital, Delaware corporation (the "Registrant"), certifies 1. The Registrant’s the annual report on Form 10�K 13(a) or for the 15(d) period the ended October Exchange material 31, 2006 of (the 1934, complies 2. with requirements of Section of Securities Act "Form 10�K") fully and as amended condition The information contained of operations in the Form 10�K fairly presents, in all respects, the financial and results of the Registrant. In the capacity of the for officer who performs Capital, Inc. the functions of Principal Financial Officer MVC Is! Peter Seidenberg Peter Seidenberg Date: January 3, 2007 Source: MVC CAPITAL, INC., 10�K, January 10, 2007

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