Notes to Financial Statements
Lord Abbett Mid-Cap Value Fund, Inc. (the "Company") is registered under the Investment Company Act of
1940 (the "Act") as a diversified, open-end management investment company. The financial statements have been
prepared in conformity with accounting principles generally accepted in the United States of America, which
permit management to make certain estimates and assumptions that affect the reported amounts and disclosures
at the date of the financial statements. Actual results could differ from those estimates.
2. SIGNIFICANT ACCOUNTING POLICIES
(a) Investment Valuation-Securities traded on national or foreign securities exchanges are valued at the last
quoted sales price, or if no sales price is available, at the mean between the latest bid and asked prices on such
exchange. Securities admitted to trading on the NASDAQ National Market System are valued at the last sales
price if it is determined that such price more accurately reflects the value of such securities. Securities for which
market quotations are not readily available are valued at fair value as determined by management and approved
in good faith by the Board of Directors. Short-term securities with 60 days or less remaining to maturity are
valued using the amortized cost method, which approximates current market value.
(b) Security Transactions and Investment Income-Security transactions are recorded as of the date that the
securities are purchased or sold (trade date). Realized gains and losses on sales of portfolio securities are
calculated using the identified-cost method. Dividend income and distributions to shareholders are recorded on
the ex-dividend date. Interest income is recorded on the accrual basis. Net investment income and realized and
unrealized gains or losses are allocated to each class of shares based upon the relative proportion of net assets at
the beginning of the day.
(c) Federal Taxes-It is the policy of the Company to meet the requirements of the Inte