Notes to Financial Statements
October 31, 1997
Delaware Pooled Trust, Inc. (the AFund") is registered as a diversified open-end investment company under the
Investment Company Act of 1940, as amended. The Fund is organized as a Maryland Corporation and offers
fourteen separate Portfolios ("Portfolios"). The Defensive Equity Portfolio, The Aggressive Growth Portfolio, The
Real Estate Investment Trust Portfolio, The Fixed Income Portfolio, The High-Yield Bond Portfolio, The
International Equity Portfolio, The Emerging Markets Portfolio, The Labor Select International Equity Portfolio,
The Global Equity Portfolio, The International Fixed Income Portfolio and The Global Fixed Income Portfolio
had commenced operations prior to October 31, 1997. The Defensive Equity Small/Mid-Cap Portfolio, The
Real Estate Investment Trust Portfolio II and The Limited-Term Maturity Portfolio had not commenced
operations as of October 31, 1997.
1. Significant Accounting Policies The following accounting policies are in accordance with generally accepted
accounting principles and are consistently followed by the Portfolio:
Security Valuation-Securities listed on an exchange will be valued at the last quoted sales price as of 4:00 pm
EST on the valuation date. Securities not traded or securities not listed on an exchange will be valued at the mean
of the last quoted bid and asked prices. Long-term debt securities will be valued by an independent pricing
service when such prices are believed to reflect the fair value of such securities. Money market instruments having
less than 60 days to maturity will be valued at amortized cost which approximates market value.
Federal Income Taxes-The Portfolio intends to continue to qualify as a regulated investment company and make
the requisite distributions to shareholders. Accordingly, no provision for federal income taxes has been made.
Income and capital gain distributions are determined in accordance with federal income tax regulations which may
differ from generally acc