Notes to Financial Statements
Risk: Financial futures contracts involve elements of both market and credit risk in excess of the amounts reflected on
the Statement of Assets and Liabilities.
Securities Lending: The Fund may lend its portfolio securities to broker-dealers. The loans are secured by collateral at
least equal, at all times, to the market value of the securities loaned. Loans are subject to termination at the option of
the borrower or the Fund. Upon termination of the loan, the borrower will return to the lender securities identical to the
loaned securities. Should the borrower of the securities fail financially, the Fund has the right to repurchase the
securities using the collateral in the open market. The Fund recognizes income, net of any rebate and securities
lending agent fees, for lending its securities in the form of fees or interest on the investment of any cash received as
collateral. The Fund also continues to receive interest and dividends or amounts equivalent thereto, on the securities
loaned and recognizes any unrealized gain or loss in the market price of the securities loaned that may occur during
the term of the loan.
Securities Transactions and Net Investment Income: Securities transactions are recorded on the trade date. Realized
and unrealized gains or losses on sales of securities are calculated on the identified cost basis. Dividend income is
recorded on the ex-dividend date and interest income, including amortization of premium and accretion of discount on
debt securities, as required, is recorded on the accrual basis. Expenses are recorded on the accrual basis.
Net investment income or loss (other than distribution and transfer agent fees) and unrealized and realized gains or
losses are allocated daily to each class of shares based upon the relative proportion of net assets of each class at
the beginning of the day. Transfer agent fees are incurred based on shareholder activity and number of accounts for