NOTES TO FINANCIAL STATEMENTS
October 31, 1999
NOTE 1-SIGNIFICANT ACCOUNTING POLICIES
AIM Asian Growth Fund (the "Fund") is a series portfolio of AIM International Funds, Inc. (the "Company").
The Company is a Maryland corporation registered under the Investment Company Act of 1940, as amended
(the "1940 Act"), as an open-end series management investment company consisting of six separate portfolios.
The Fund currently offers three different classes of shares: Class A shares, Class B shares and Class C shares.
Class A shares are sold with a front-end sales charge. Class B shares and Class C shares are sold with a
contingent deferred sales charge. Matters affecting each portfolio or class will be voted on exclusively by the
shareholders of such portfolio or class. The assets, liabilities and operations of each portfolio are accounted for
separately. Information presented in these financial statements pertains only to the Fund. The Fund's investment
objective is long-term growth of capital.
The preparation of financial statements in conformity with generally accepted accounting principles requires
management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the
date of the financial statements and the reported amounts of revenues and expenses during the reporting period.
Actual results could differ from those estimates. The following is a summary of the significant accounting policies
followed by the Fund in the preparation of its financial statements.
A. Security Valuations -- A security listed or traded on an exchange (except convertible bonds) is valued at its
last sales price on the exchange where the security is principally traded, or lacking any sales on a particular day,
the security is valued at the closing bid price on that day. Each security reported on the NASDAQ National
Market System is valued at the last sales price on the valuation date or absent a last sales price, at the closing bid
price. Debt obligations (including convertibl