Replacement Annual Financial Report -6-

|                                 |                |                                                                                 |                |                               | 
+---------------------------------+----------------+---------------------------------------------------------------------------------+----------------+-------------------------------+ 
|                                 |                | Represented by:                                                                 |                |                               | 
+---------------------------------+----------------+---------------------------------------------------------------------------------+----------------+-------------------------------+ 
|                         0.4919  |                | Net asset value per redeemable participating EUR share for shareholder dealing    |                |                       0.4418  | 
+---------------------------------+----------------+---------------------------------------------------------------------------------+----------------+-------------------------------+ 
|                       (0.0258)  |                | Adjustment to accruals                                                          |                |                     (0.0269)  | 
+---------------------------------+----------------+---------------------------------------------------------------------------------+----------------+-------------------------------+ 
|                         0.4661  |                | Net asset value per redeemable participating EUR share per financial statements   |                |                       0.4149  | 
+---------------------------------+----------------+---------------------------------------------------------------------------------+----------------+-------------------------------+ 
|                                 |                |                                                                                 |                |                               | 
+---------------------------------+----------------+---------------------------------------------------------------------------------+----------------+-------------------------------+ 
|                         0.6243  |                | Net asset value per redeemable participating US$ share for shareholder dealing  |                |                       0.5699  | 
+---------------------------------+----------------+---------------------------------------------------------------------------------+----------------+-------------------------------+ 
|                         0.0237  |                | Adjustment to accruals                                                          |                |                       0.0254  | 
+---------------------------------+----------------+---------------------------------------------------------------------------------+----------------+-------------------------------+ 
|                         0.6480  |                | Net asset value per redeemable participating US$ share per financial statements |                |                       0.5953  | 
+---------------------------------+----------------+---------------------------------------------------------------------------------+----------------+-------------------------------+ 
 
 
These financial statements were authorised and approved for issue by the 
Directors on 28 April 2010 and signed on their behalf by: 
 
Werner Schwanberg                                                         Adrian 
Waters 
Director 
      Director 
 
The accompanying notes form an integral part of the financial statements. 
 
COMPANY STATEMENT OF COMPREHENSIVE INCOME 
 
For the year ended 31 December 2009 
 
 
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| Nine months ended                                                                                                                          |             |             |                      Year ended  | 
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|  31 December 2008                         |                                                                                                |             |             |                31 December 2009  | 
+-------------------------------------------+------------------------------------------------------------------------------------------------+-------------+-------------+----------------------------------+ 
|                          EUR  |             |                                                                                                |    Notes    |             |                               EUR  | 
+-----------------------------+-------------+------------------------------------------------------------------------------------------------+-------------+-------------+----------------------------------+ 
|                             |             |                                                                                                |             |             |                                  | 
+-----------------------------+-------------+------------------------------------------------------------------------------------------------+-------------+-------------+----------------------------------+ 
|                             |             | Income                                                                                         |             |             |                                  | 
+-----------------------------+-------------+------------------------------------------------------------------------------------------------+-------------+-------------+----------------------------------+ 
|                     89,056  |             | Dividend income                                                                                |             |             |                   997,618        | 
+-----------------------------+-------------+------------------------------------------------------------------------------------------------+-------------+-------------+----------------------------------+ 
|                  4,936,805  |             | Interest income                                                                                |             |             |                7,477,245         | 
+-----------------------------+-------------+------------------------------------------------------------------------------------------------+-------------+-------------+----------------------------------+ 
|                 (267,895)   |             | Net unrealised gain/(loss) on derivative financial instruments                                 |     10      |             |                   209,992        | 
+-----------------------------+-------------+------------------------------------------------------------------------------------------------+-------------+-------------+----------------------------------+ 
|                 (3,293,088) |             | Net realised loss on derivative financial instruments                                          |     10      |             |                      (1,558,980) | 
+-----------------------------+-------------+------------------------------------------------------------------------------------------------+-------------+-------------+----------------------------------+ 
|                 (990,322)   |             | Net unrealised gain/(loss) on foreign currency                                                 |             |             |                1,169,467         | 
+-----------------------------+-------------+------------------------------------------------------------------------------------------------+-------------+-------------+----------------------------------+ 
|                (11,523,370) |             | Net unrealised gain/(loss) on financial assets designated at fair value through profit or loss |             |             |                       2,096,966  | 
+-----------------------------+-------------+------------------------------------------------------------------------------------------------+-------------+-------------+----------------------------------+ 
|                    119,580  |             | Net realised gain/(loss) on financial assets designated at fair value through profit or loss   |             |             |            (10,159,277)          | 
+-----------------------------+-------------+------------------------------------------------------------------------------------------------+-------------+-------------+----------------------------------+ 
|                (10,929,234) |             |  Total operating income/loss                                                                   |             |             |                         233,031  | 
+-----------------------------+-------------+------------------------------------------------------------------------------------------------+-------------+-------------+----------------------------------+ 
|                             |             |                                                                                                |             |             |                                  | 
+-----------------------------+-------------+------------------------------------------------------------------------------------------------+-------------+-------------+----------------------------------+ 
|                             |             | Expenses                                                                                       |             |             |                                  | 
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