Notes to Financial Statements
A. Significant Accounting Policies
Scudder International Bond Fund (the "Fund") is a non-diversified series of Scudder Global Fund, Inc., a
Maryland corporation registered under the Investment Company Act of 1940, as amended, as an open-end
management investment company. The Fund's financial statements are prepared in accordance with generally
accepted accounting principles which require the use of management estimates. The policies described below are
followed consistently by the Fund in the preparation of its financial statements.
Security Valuation. Portfolio debt securities other than money market securities are valued by pricing agents
approved by the Officers of the Fund, which prices reflect broker/dealer-supplied valuations and electronic data
processing techniques. If the pricing agents are unable to provide such quotations, the most recent bid quotation
supplied by a bona fide market maker shall be used. All other debt securities are valued at their fair value as
determined in good faith by the Valuation Committee of the Board of Directors. Money market instruments
purchased with an original maturity of sixty days or less are valued at amortized cost.
Repurchase Agreements. The Fund may enter into repurchase agreements with certain banks and broker/dealers
whereby the Fund, through its custodian, receives delivery of the underlying securities, the amount of which at the
time of purchase and each subsequent business day is required to be maintained at such a level that the market
value, depending on the maturity of the repurchase agreement, is equal to at least 100.5% of the repurchase
price.
Options. An option contract is a contract in which the writer of the option grants the buyer of the option the right
to purchase from (call option), or sell to (put option), the writer a designated instrument at a specified price within
a specified period of time. Certain options, including options on indices, will require cash settlement by the Fund if
the opt