| Description of the accounting standards used to prepare the financial statements | ||
| Description of the standards applied earlier than the latest entry dates according to the new Guidelines | ||
| Disclosure of fair value information when the report is prepared on historical cost basis | ||
| Disclosure of historical cost information when the report is prepared on fair value basis | ||
| Description of the reason why the presentation currency is different from the functional currency | ||
| Description of the reason for changing the presentation currency | ||
| Description of the reason why the presentation currency is different from the local currency | ||
| Description of the reason for changing the functional currency | ||
| Description of closing rates of the presentation currency compared to the functional currency in a situation of hyperinflation | ||
| Policy of transaction costs | ||
| Policy of expenses and reimbursements for borrowing and lending of financial instruments | ||
| Policy of the names of the manager, investment entity or custodian related parties to whom the brokerage fees have benefited | ||
| Policy of other expenses exceeding ten percent of total expenses | ||