# NOTES TO THE FINANCIAL STATEMENTS 31 December 2021 (continued)
- Risk Associated with Financial Instruments (continued)
	- Credit Risk (continued)Comgest Growth Asia Pac ex Japan is subject to Master Netting Agreements and Credit Support Annexes. As at 31 December 2021 forward foreign exchange contracts were held on Comgest Growth Asia Pac ex Japan with RBC Investor Services Bank S.A. (counterparty 1).



## The disclosures set out in the table below include financial assets and financial liabilities that are subject to an enforceable master netting arrangement.
|  | Gross amounts of recognised financial assets /liabilities | Gross amounts of recognised financial assets/liabilities offset in the Statement of Financial Position | Net amounts of financial assets presented in the Statement of Financial Position | Related amounts not set off in Statement of Financial Position |  |
| --- | --- | --- | --- | --- | --- |
| 31 December 2021 | Financial instruments (including non-cash collateral) | Cash collateral received/ pledged | Net amount |
|  | USD | USD | USD | USD | USD | USD |
| Financial assets |  |  |  |  |  |  |
| Forward foreign exchange contracts |
| Counterparty 1 | 168 | - | 168 | (98) | - | 70 |
| Financial liabilities |  |  |  |  |  |  |
| Forward foreign exchange contracts |
| Counterparty 1 | (98) | - | (98) | (98) | - | - |


## As at 31 December 2020 no forward foreign exchange contracts were held on Comgest Growth Asia Pac ex Japan.
- Counterparty Risk to the Depositary and Sub-Custodian RiskThe Company is exposed to the credit risk of the Depositary as counterparty where cash is held by the Depositary. In the event of the insolvency of the Depositary, the Company will be treated as a general creditor of the Depositary in relation to cash holdings of the Funds. The Funds’ securities are however maintained by the Depositary or its sub-custodians in segregated accounts and should be protected in the event of insolvency of the Depositary or its sub-custodians. Were such counterparties to have financial difficulties, even if a Fund is able to recover all of its capital intact, its trading could be materially disrupted in the interim, potentially resulting in material losses.

The Depositary shall be liable to the Company and its shareholders for the loss by the Depositary or a sub-custodian of financial instruments held in custody. In the case of such a loss, the Depositary is required, pursuant to the UCITS Regulations, to return a financial instrument of an identical type or the corresponding amount to the Company without undue delay. This standard of liability only applies to assets capable of being registered or held in a securities account in the name of the Depositary or a sub-custodian and assets capable of being physically delivered to the Depositary.
The Depositary shall also be liable to the Company and its shareholders for all other losses suffered by the Company and/or its shareholders as a result of the Depositary’s negligent or intentional failure to fully fulfil its obligations pursuant to the UCITS Regulations. In the absence of the Depositary’s negligent or intentional failure to properly fulfil its obligations pursuant to the UCITS Regulations, the Depositary may not be liable to the Company or its shareholders for the loss of an asset of a Fund which is not capable of being registered or held in a securities account in the name of the Depositary or a sub-custodian or being physically delivered to the Depositary.
- Risk Associated with Financial Instruments (continued)
	- Counterparty Risk to the Depositary and Sub-Custodian Risk (continued)The liability of the Depositary is not affected by the fact that it has entrusted the custody of the Company’s assets to a third party. In the event that custody is delegated to local entities that are not subject to effective prudential regulation, including minimum capital requirements, and supervision in the jurisdiction concerned, prior shareholder notice will be provided advising of the risks involved in such delegation. As noted above, in the absence of the Depositary’s negligent or intentional failure to properly fulfil its obligations pursuant to the UCITS Regulations, the Depositary may not be liable to the Company or its shareholders for the loss of an asset of a Fund which is not capable of being registered or held in a securities account in the name of the Depositary or a sub-custodian or being physically delivered to the Depositary.


Accordingly, while the liability of the Depositary is not affected by the fact that it has entrusted the custody of the Company’s assets to a third party, in markets where custodial and/or settlement systems may not be fully developed, a Fund may be exposed to sub-custodial risk in respect of the loss of such assets in circumstances whereby the Depositary will have no liability.
- Fair Value HierarchyIFRS 7, Financial Instruments: Disclosures establishes a fair value hierarchy classifying Fair Value measurements that reflect the significance of the inputs used in making the measurement. The fair value hierarchy is categorised into three levels based on the inputs as follows:Level 1 - Valuations based on quoted prices in active markets for identical assets or liabilities (level 1);Level 2 - Valuations based on quoted prices in markets that are not active or other than quoted prices included within level 1 that are observable, either directly (as prices) or indirectly (derived from prices) (level 2); andLevel 3 - Valuations based on inputs that are unobservable and significant to the overall fair value measurement.

Inputs are used in applying the various valuation techniques and broadly refer to the assumptions that market participants use to make valuation decisions, including assumptions about risk. Inputs may include price information, volatility statistics, specific and broad credit data, liquidity statistics, and other factors. A financial instrument’s level within the fair value hierarchy is based on the lowest level of any input that is significant to the fair value measurement.

## 7. Risk Associated with Financial Instruments (continued)

## 5. Fair Value Hierarchy (continued)
Observable inputs are those that market participants would use in pricing the asset or liability based on market data obtained from sources independent of the Company’s management. Unobservable inputs reflect the Company’s management’s assumptions, made in good faith, about the inputs market participants would use in pricing the asset or liability based on the best information available in the circumstances. However, the determination of what constitutes ‘‘observable’’ requires significant judgment by the Company’s management. Company’s management considers observable data to be that market data which is readily available, regularly distributed or updated, reliable and verifiable, not proprietary, and provided by independent sources that are actively involved in the relevant market. The categorisation of a financial instrument within the hierarchy is based upon the pricing transparency of the instrument and does not necessarily correspond to the Company’s management’s perceived risk of that instrument.
Fair value is a market-based measure considered from the perspective of a market participant rather than an entity - specific measure. Therefore, even when market assumptions are not readily available, the Company’s management’s own assumptions are set to reflect those that market participants would use in pricing the asset or liability at the measurement date. Company management uses prices and inputs that are current as of the measurement date, including in periods of market dislocation. In periods of market dislocation, the observability of prices and inputs may be reduced for many securities. This condition could cause a security to be reclassified to a lower level within the fair value hierarchy. The Funds classify their investment in underlying funds based on the ability to redeem at the NAV supplied by the underlying fund’s administrator and considerations for any restrictions on liquidity imposed by the underlying funds.

## The following table presents information about the inputs used to value the Company’s assets and liabilities measured at fair value as of 31 December 2021:
|  | Total | Quoted prices in | Significant other | Significant |
| --- | --- | --- | --- | --- |
|  | 31 December 2021 | active markets | observable inputs | unobservable inputs |
| Comgest Growth World |  | (Level 1) | (Level 2) | (Level 3) |
|  | USD | USD | USD | USD |
| Financial assets at fair value |  |  |  |  |
| through profit or loss |  |  |  |  |
| Equity securities | 1,308,126,105 | 1,308,126,105 | - | - |
| Forwards | 465 | - | 465 | - |
| Total | 1,308,126,570 | 1,308,126,105 | 465 | - |
| Financial liabilities at fair value |
| through profit or loss |  |  |  |  |
| Forwards | 2,092 | - | 2,092 | - |
| Total | 2,092 | - | 2,092 | - |

| Comgest Growth World Compounders1 |  |  |  |  |
| --- | --- | --- | --- | --- |
|  | USD | USD | USD | USD |
| Financial assets at fair value |
| through profit or loss |  |  |  |  |
| Equity securities | 14,944,962 | 14,944,962 | - | - |
| Warrants | 625,862 | - | 625,862 | - |
| Total | 15,570,824 | 14,944,962 | 625,862 | - |

1 Comgest Growth World Compounders was launched on 29 November 2021.

## 7. Risk Associated with Financial Instruments (continued)

## 5. Fair Value Hierarchy (continued)
|  | Total | Quoted prices in | Significant other | Significant |
| --- | --- | --- | --- | --- |
|  | 31 December 2021 | active markets | observable inputs | unobservable inputs |
| Comgest Growth World Plus1 |  | (Level 1) | (Level 2) | (Level 3) |
|  | USD | USD | USD | USD |
| Financial assets at fair value |  |  |  |  |
| through profit or loss |  |  |  |  |
| Equity securities | 11,410,834 | 11,410,834 | - | - |
| Total | 11,410,834 | 11,410,834 | - | - |

1 Comgest Growth World Plus was launched on 27 November 2020.
| Comgest Growth Global Flex |
| --- |
|  | EUR | EUR | EUR | EUR |
| Financial assets at fair value |
| through profit or loss |  |  |  |  |
| Equity securities | 85,387,063 | 85,387,063 | - | - |
| Forwards | 153,104 | - | 153,104 | - |
| Futures | 27,835 | 27,835 | - | - |
| Total | 85,568,002 | 85,414,898 | 153,104 | - |
| Financial liabilities at fair value |
| through profit or loss |  |  |  |  |
| Forwards | 96,033 | - | 96,033 | - |
| Futures | 363,758 | 363,758 | - | - |
| Total | 459,791 | 363,758 | 96,033 | - |

| Comgest Growth EAFE |  |  |  |  |
| --- | --- | --- | --- | --- |
|  | USD | USD | USD | USD |
| Financial assets at fair value |
| through profit or loss |  |  |  |  |
| Equity securities | 20,881,458 | 20,881,458 | - | - |
| Total | 20,881,458 | 20,881,458 | - | - |

| Comgest Growth America |  |  |  |  |
| --- | --- | --- | --- | --- |
|  | USD | USD | USD | USD |
| Financial assets at fair value |
| through profit or loss |  |  |  |  |
| Equity securities | 445,483,080 | 445,483,080 | - | - |
| Forwards | 105,820 | - | 105,820 | - |
| Total | 445,588,900 | 445,483,080 | 105,820 | - |
| Financial liabilities at fair value |
| through profit or loss |  |  |  |  |
| Forwards | 11,037 | - | 11,037 | - |
| Total | 11,037 | - | 11,037 | - |


## 7. Risk Associated with Financial Instruments (continued)

## 5. Fair Value Hierarchy (continued)
|  | Total | Quoted prices in | Significant other | Significant |
| --- | --- | --- | --- | --- |
|  | 31 December | active | observable | unobservable |
|  | 2021 | markets | inputs | inputs |
| Comgest Growth Japan |  | (Level 1) | (Level 2) | (Level 3) |
|  | JPY | JPY | JPY | JPY |
| Financial assets at fair value |  |  |  |  |
| through profit or loss |  |  |  |  |
| Equity securities | 500,382,838,060 | 500,382,838,060 | - | - |
| Forwards | 1,040,880,643 | - | 1,040,880,643 | - |
| Total | 501,423,718,703 | 500,382,838,060 | 1,040,880,643 | - |
| Financial liabilities at fair value |
| through profit or loss |  |  |  |  |
| Forwards | 64,997,127 | - | 64,997,127 | - |
| Total | 64,997,127 | - | 64,997,127 | - |

| Comgest Growth Japan |  |  |  |  |
| --- | --- | --- | --- | --- |
| Compounders |  |  |  |  |
|  | JPY | JPY | JPY | JPY |
| Financial assets at fair value |
| through profit or loss |  |  |  |  |
| Equity securities | 486,971,690 | 486,971,690 | - | - |
| Total | 486,971,690 | 486,971,690 | - | - |
| Comgest Growth Emerging |
| Markets |  |  |  |  |
|  | USD | USD | USD | USD |
| Financial assets at fair value |
| through profit or loss |  |  |  |  |
| Equity securities | 2,266,101,155 | 2,266,101,155 | - | - |
| Investment funds | 95,605,042 | - | 95,605,042 | - |
| Forwards | 147 | - | 147 | - |
| Total | 2,361,706,344 | 2,266,101,155 | 95,605,189 | - |
| Financial liabilities at fair value |
| through profit or loss |  |  |  |  |
| Forwards | 2,675 | - | 2,675 | - |
| Total | 2,675 | - | 2,675 | - |

| Comgest Growth Emerging |
| --- |
| Markets ex China |  |  |  |  |
|  | USD | USD | USD | USD |
| Financial assets at fair value |
| through profit or loss |  |  |  |  |
| Equity securities | 2,730,061 | 2,730,061 | - | - |
| Total | 2,730,061 | 2,730,061 | - | - |
| Comgest Growth Emerging |
| Markets Plus |  |  |  |  |
|  | USD | USD | USD | USD |
| Financial assets at fair value |
| through profit or loss |  |  |  |  |
| Equity securities | 415,165,577 | 415,165,577 | - | - |
| Total | 415,165,577 | 415,165,577 | - | - |


## 7. Risk Associated with Financial Instruments (continued)

## 5. Fair Value Hierarchy (continued)
|  | Total | Quoted prices in | Significant other | Significant |
| --- | --- | --- | --- | --- |
|  | 31 December | active | observable | unobservable |
| Comgest Growth GEM Promising | 2021 | markets | inputs | inputs |
| Companies |  | (Level 1) | (Level 2) | (Level 3) |
|  | EUR | EUR | EUR | EUR |
| Financial assets at fair value |  |  |  |  |
| through profit or loss |  |  |  |  |
| Equity securities | 15,518,589 | 15,518,589 | - | - |
| Investments funds | 1,031,468 | - | 1,031,468 | - |
| Total | 16,550,057 | 15,518,589 | 1,031,468 | - |

| Comgest Growth Europe |  | (Level 1) | (Level 2) | (Level 3) |
| --- | --- | --- | --- | --- |
|  | EUR | EUR | EUR | EUR |
| Financial assets at fair value |  |  |  |  |
| through profit or loss |  |  |  |  |
| Equity securities | 5,077,645,449 | 5,077,645,449 | - | - |
| Forwards | 7,998 | - | 7,998 | - |
| Total | 5,077,653,447 | 5,077,645,449 | 7,998 | - |
| Financial liabilities at fair value |  |  |  |  |
| through profit or loss |  |  |  |  |
| Forwards | 308,697 | - | 308,697 | - |
| Total | 308,697 | - | 308,697 | - |
| Comgest Growth Europe |  |  |  |  |
| Compounders |  |  |  |  |
|  | EUR | EUR | EUR | EUR |
| Financial assets at fair value |  |  |  |  |
| through profit or loss |  |  |  |  |
| Equity securities | 7,070,310 | 7,070,310 | - | - |
| Forwards | 76 | - | 76 | - |
| Total | 7,070,386 | 7,070,310 | 76 | - |
| Financial liabilities at fair value |  |  |  |  |
| through profit or loss |  |  |  |  |
| Forwards | 2 | - | 2 | - |
| Total | 2 | - | 2 | - |

| Comgest Growth Europe Plus |
| --- |
|  | EUR | EUR | EUR | EUR |
| Financial assets at fair value |
| through profit or loss |  |  |  |  |
| Equity securities | 470,227,019 | 470,227,019 | - | - |
| Total | 470,227,019 | 470,227,019 | - | - |


## 7. Risk Associated with Financial Instruments (continued)

## 5. Fair Value Hierarchy (continued)
|  | Total | Quoted prices in | Significant other | Significant |
| --- | --- | --- | --- | --- |
|  | 31 December | active | observable | unobservable |
|  | 2021 | markets | inputs | inputs |
| Comgest Growth Europe S |  | (Level 1) | (Level 2) | (Level 3) |
|  | EUR | EUR | EUR | EUR |
| Financial assets at fair value |  |  |  |  |
| through profit or loss |  |  |  |  |
| Equity securities | 77,327,483 | 77,327,483 | - | - |
| Total | 77,327,483 | 77,327,483 | - | - |
| Financial liabilities at fair value |  |  |  |  |
| through profit or loss |  |  |  |  |
| Forwards | 174 | - | 174 | - |
| Total | 174 | - | 174 | - |
| Comgest Growth Europe |  |  |  |  |
| Opportunities | EUR | EUR | EUR | EUR |
| Financial assets at fair value |  |  |  |  |
| through profit or loss |  |  |  |  |
| Equity securities | 2,079,969,496 | 2,079,969,496 | - | - |
| Forward | 9,687 | - | 9,687 | - |
| Total | 2,079,979,183 | 2,079,969,496 | 9,687 | - |
| Financial liabilities at fair value |  |  |  |  |
| through profit or loss |  |  |  |  |
| Forwards | 700,690 | - | 700,690 | - |
| Total | 700,690 | - | 700,690 | - |

| Comgest Growth Europe |  |  |  |  |
| --- | --- | --- | --- | --- |
| Smaller Companies |  |  |  |  |
|  | EUR | EUR | EUR | EUR |
| Financial assets at fair value |  |  |  |  |
| through profit or loss |  |  |  |  |
| Equity securities | 1,171,607,775 | 1,171,607,775 | - | - |
| Forwards | 4 | - | 4 | - |
| Total | 1,171,607,779 | 1,171,607,775 | 4 | - |
| Comgest Growth Europe ex |  |  |  |  |
| Switzerland | CHF | CHF | CHF | CHF |
| Financial assets at fair value |  |  |  |  |
| through profit or loss |  |  |  |  |
| Equity securities | 166,979,641 | 166,979,641 | - | - |
| Forwards | 841,759 | - | 841,759 | - |
| Total | 167,821,400 | 166,979,641 | 841,759 | - |
| Financial liabilities at fair value |  |  |  |  |
| through profit or loss |  |  |  |  |
| Forwards | 165,877 | - | 165,877 | - |
| Total | 165,877 | - | 165,877 | - |


## 7. Risk Associated with Financial Instruments (continued)

## 5. Fair Value Hierarchy (continued)
|  | Total | Quoted prices in | Significant other | Significant |
| --- | --- | --- | --- | --- |
|  | 31 December 2021 | active markets | observable inputs | unobservable inputs |
| Comgest Growth Europe ex UK |  | (Level 1) | (Level 2) | (Level 3) |
|  | GBP | GBP | GBP | GBP |
| Financial assets at fair value |  |  |  |  |
| through profit or loss |  |  |  |  |
| Equity securities | 296,766,313 | 296,766,313 | - | - |
| Forwards | 637,672 | - | 637,672 | - |
| Total | 297,403,985 | 296,766,313 | 637,672 | - |
| Financial liabilities at fair value |  |  |  |  |
| through profit or loss |  |  |  |  |
| Forwards | 39,358 | - | 39,358 | - |
| Total | 39,358 | - | 39,358 | - |

| Comgest Growth Asia |  |  |  |  |
| --- | --- | --- | --- | --- |
|  | USD | USD | USD | USD |
| Financial assets at fair value |
| through profit or loss |  |  |  |  |
| Equity securities | 299,599,493 | 299,599,493 | - | - |
| Investments funds | 4,601,873 | - | 4,601,873 | - |
| Total | 304,201,366 | 299,599,493 | 4,601,873 | - |
| Financial liabilities at fair value |
| through profit or loss |  |  |  |  |
| Forwards | 3 | - | 3 | - |
| Total | 3 | - | 3 | - |

| Comgest Growth Asia ex |  |  |  |  |
| --- | --- | --- | --- | --- |
| Japan | USD | USD | USD | USD |
| Financial assets at fair value |
| through profit or loss |  |  |  |  |
| Equity securities | 128,178,000 | 128,178,000 | - | - |
| Total | 128,178,000 | 128,178,000 | - | - |
| Financial liabilities at fair value |
| through profit or loss |  |  |  |  |
| Forwards | 503 | - | 503 | - |
| Total | 503 | - | 503 | - |

| Comgest Growth Asia Pac ex |
| --- |
| Japan | USD | USD | USD | USD |
| Financial assets at fair value |
| through profit or loss |  |  |  |  |
| Equity securities | 152,680,698 | 152,680,698 | - | - |
| Forwards | 168 | - | 168 | - |
| Total | 152,680,866 | 152,680,698 | 168 | - |
| Financial liabilities at fair value |
| through profit or loss |  |  |  |  |
| Forwards | 98 | - | 98 | - |
| Total | 98 | - | 98 | - |


## 7. Risk Associated with Financial Instruments (continued)

## 5. Fair Value Hierarchy (continued)
|  | Total | Quoted prices in | Significant other | Significant |
| --- | --- | --- | --- | --- |
|  | 31 December 2021 | active markets | observable inputs | unobservable inputs |
| Comgest Growth China |  | (Level 1) | (Level 2) | (Level 3) |
|  | EUR | EUR | EUR | EUR |
| Financial assets at fair value |  |  |  |  |
| through profit or loss |  |  |  |  |
| Equity securities | 217,878,833 | 217,878,833 | - | - |
| Forwards | 66,442 | - | 66,442 | - |
| Warrants | 4,620,911 | - | 4,620,911 | - |
| Total | 222,566,186 | 217,878,833 | 4,687,353 | - |
| Financial liabilities at fair value |  |  |  |  |
| through profit or loss |  |  |  |  |
| Forwards | 59 | - | 59 | - |
| Total | 59 | - | 59 | - |

| Comgest Growth India |  |  |  |  |
| --- | --- | --- | --- | --- |
|  | USD | USD | USD | USD |
| Financial assets at fair value |
| through profit or loss |  |  |  |  |
| Equity securities | 118,893,588 | 118,893,588 | - | - |
| Forwards | 1,563 | - | 1,563 | - |
| Total | 118,895,151 | 118,893,588 | 1,563 | - |
| Financial liabilities at fair value |
| through profit or loss |  |  |  |  |
| Forwards | 31 | - | 31 | - |
| Total | 31 | - | 31 | - |

| Comgest Growth Latin America |
| --- |
|  | EUR | EUR | EUR | EUR |
| Financial assets at fair value |
| through profit or loss |  |  |  |  |
| Equity securities | 17,512,837 | 17,512,837 | - | - |
| Total | 17,512,837 | 17,512,837 | - | - |


## 7. Risk Associated with Financial Instruments (continued)

## 5. Fair Value Hierarchy (continued)

## The following table presents information about the inputs used to value the Company’s assets and liabilities measured at fair value as of 31 December 2020:
|  | Total | Quoted prices in | Significant other | Significant |
| --- | --- | --- | --- | --- |
|  | 31 December 2020 | active markets | observable inputs | unobservable inputs |
| Comgest Growth World |  | (Level 1) | (Level 2) | (Level 3) |
|  | USD | USD | USD | USD |
| Financial assets at fair value |  |  |  |  |
| through profit or loss |  |  |  |  |
| Equity securities | 1,169,339,857 | 1,169,339,857 | - | - |
| Investment funds | 13,656,585 | - | 13,656,585 | - |
| Total | 1,182,996,442 | 1,169,339,857 | 13,656,585 | - |

| Comgest Growth World Plus1 |
| --- |
|  | USD | USD | USD | USD |
| Financial assets at fair value |
| through profit or loss |  |  |  |  |
| Equity securities | 9,081,936 | 9,081,936 | - | - |
| Warrants | 403,149 | - | 403,149 | - |
| Total | 9,485,085 | 9,081,936 | 403,149 | - |

1 Comgest Growth World Plus was launched on 27 November 2020.
| Comgest Growth Global Flex |  |  |  |  |
| --- | --- | --- | --- | --- |
|  | EUR | EUR | EUR | EUR |
| Financial assets at fair value |  |  |  |  |
| through profit or loss |  |  |  |  |
| Equity securities | 80,570,958 | 80,570,958 | - | - |
| Forwards | 150,945 | - | 150,945 | - |
| Futures | 26,643 | 26,643 | - | - |
| Total | 80,748,546 | 80,597,601 | 150,945 | - |
| Financial liabilities at fair value |  |  |  |  |
| through profit or loss |  |  |  |  |
| Forwards | 21,189 | - | 21,189 | - |
| Futures | 532,141 | 532,141 | - | - |
| Total | 553,330 | 532,141 | 21,189 | - |
| Comgest Growth EAFE |  |  |  |  |
|  | USD | USD | USD | USD |
| Financial assets at fair value |  |  |  |  |
| through profit or loss |  |  |  |  |
| Equity securities | 19,552,756 | 19,552,756 | - | - |
| Total | 19,552,756 | 19,552,756 | - | - |


## 7. Risk Associated with Financial Instruments (continued)

## 5. Fair Value Hierarchy (continued)
|  | Total | Quoted prices in | Significant other | Significant |
| --- | --- | --- | --- | --- |
|  | 31 December 2020 | active markets | observable inputs | unobservable inputs |
| Comgest Growth America |  | (Level 1) | (Level 2) | (Level 3) |
|  | USD | USD | USD | USD |
| Financial assets at fair value |  |  |  |  |
| through profit or loss |  |  |  |  |
| Equity securities | 278,930,992 | 278,930,992 | - | - |
| Forwards | 19,115 | - | 19,115 | - |
| Total | 278,950,107 | 278,930,992 | 19,115 | - |

| Comgest Growth Japan |  |  |  |  |
| --- | --- | --- | --- | --- |
|  | JPY | JPY | JPY | JPY |
| Financial assets at fair value |
| through profit or loss |  |  |  |  |
| Equity securities | 493,119,542,300 | 493,119,542,300 | - | - |
| Forwards | 339,169,342 | - | 339,169,342 | - |
| Total | 493,458,711,642 | 493,119,542,300 | 339,169,342 | - |
| Financial liabilities at fair value |
| through profit or loss |  |  |  |  |
| Forwards | 6,257,138 | - | 6,257,138 | - |
| Total | 6,257,138 | - | 6,257,138 | - |
| Comgest Growth Japan |  |  |  |  |
| Compounders |  |  |  |  |
|  | JPY | JPY | JPY | JPY |
| Financial assets at fair value |
| through profit or loss |  |  |  |  |
| Equity securities | 500,666,580 | 500,666,580 | - | - |
| Total | 500,666,580 | 500,666,580 | - | - |
| Comgest Growth Emerging |
| Markets |  |  |  |  |
|  | USD | USD | USD | USD |
| Financial assets at fair value |
| through profit or loss |  |  |  |  |
| Equity securities | 4,984,640,387 | 4,984,640,387 | - | - |
| Investment funds | 133,437,364 | - | 133,437,364 | - |
| Total | 5,118,077,751 | 4,984,640,387 | 133,437,364 | - |

| Comgest Growth Emerging |  |  |  |  |
| --- | --- | --- | --- | --- |
| Markets ex China |  |  |  |  |
|  | USD | USD | USD | USD |
| Financial assets at fair value |
| through profit or loss |  |  |  |  |
| Equity securities | 2,639,367 | 2,639,367 | - | - |
| Total | 2,639,367 | 2,639,367 | - | - |


## 7. Risk Associated with Financial Instruments (continued)

## 5. Fair Value Hierarchy (continued)
|  | Total | Quoted prices in | Significant other | Significant |
| --- | --- | --- | --- | --- |
|  | 31 December 2020 | active markets | observable inputs | unobservable inputs |
| Comgest Growth Emerging |  | (Level 1) | (Level 2) | (Level 3) |
| Markets Flex |  |
|  | EUR | EUR | EUR | EUR |
| Financial assets at fair value |  |  |  |  |
| through profit or loss |  |  |  |  |
| Equity securities | 4,111,664 | 4,111,664 | - | - |
| Futures | 1,485 | 1,485 | - | - |
| Total | 4,113,149 | 4,113,149 | - | - |
| Financial liabilities at fair value |  |  |  |  |
| through profit or loss |  |  |  |  |
| Futures | 25,747 | 25,747 | - | - |
| Total | 25,747 | 25,747 | - | - |
| Comgest Growth Emerging |  |  |  |  |
| Markets Plus1 | USD | USD | USD | USD |
| Financial assets at fair value |  |  |  |  |
| through profit or loss |  |  |  |  |
| Equity securities | 319,469,176 | 319,469,176 | - | - |
| Total | 319,469,176 | 319,469,176 | - | - |

1 Comgest Growth Emerging Markets Pluswaslaunched on 29 January 2020.
| Comgest Growth GEM Promising |
| --- |
| Companies | EUR | EUR | EUR | EUR |
| Financial assets at fair value |
| through profit or loss |  |  |  |  |
| Equity securities | 25,578,700 | 25,578,700 | - | - |
| Investments funds | 950,362 | - | 950,362 | - |
| Total | 26,529,062 | 25,578,700 | 950,362 | - |

| Comgest Growth Europe |  |  |  |  |
| --- | --- | --- | --- | --- |
|  | EUR | EUR | EUR | EUR |
| Financial assets at fair value |
| through profit or loss |  |  |  |  |
| Equity securities | 4,093,017,973 | 4,093,017,973 | - | - |
| Forwards | 4,780 | - | 4,780 | - |
| Total | 4,093,022,753 | 4,093,017,973 | 4,780 | - |
| Financial liabilities at fair value |
| through profit or loss |  |  |  |  |
| Forwards | 44,199 | - | 44,199 | - |
| Total | 44,199 | - | 44,199 | - |

| Comgest Growth Europe |  |  |  |  |
| --- | --- | --- | --- | --- |
| Compounders |  |  |  |  |
|  | EUR | EUR | EUR | EUR |
| Financial assets at fair value |
| through profit or loss |  |  |  |  |
| Equity securities | 4,055,928 | 4,055,928 | - | - |
| Total | 4,055,928 | 4,055,928 | - | - |


## 7. Risk Associated with Financial Instruments (continued)

## 5. Fair Value Hierarchy (continued)
|  | Total | Quoted prices in | Significant other | Significant |
| --- | --- | --- | --- | --- |
|  | 31 December 2020 | active markets | observable inputs | unobservable inputs |
| Comgest Growth Europe Plus |  | (Level 1) | (Level 2) | (Level 3) |
|  | EUR | EUR | EUR | EUR |
| Financial assets at fair value |  |  |  |  |
| through profit or loss |  |  |  |  |
| Equity securities | 309,570,586 | 309,570,586 | - | - |
| Total | 309,570,586 | 309,570,586 | - | - |

| Comgest Growth Europe S |
| --- |
|  | EUR | EUR | EUR | EUR |
| Financial assets at fair value |
| through profit or loss |  |  |  |  |
| Equity securities | 46,444,450 | 46,444,450 | - | - |
| Total | 46,444,450 | 46,444,450 | - | - |
| Comgest Growth Europe |  |  |  |  |
| Opportunities | EUR | EUR | EUR | EUR |
| Financial assets at fair value |
| through profit or loss |  |  |  |  |
| Equity securities | 1,471,446,117 | 1,471,446,117 | - | - |
| Forwards | 772 | - | 772 | - |
| Total | 1,471,446,889 | 1,471,446,117 | 772 | - |
| Financial liabilities at fair value |
| through profit or loss |  |  |  |  |
| Forwards | 16,873 | - | 16,873 | - |
| Total | 16,873 | - | 16,873 | - |

| Comgest Growth Europe |  |  |  |  |
| --- | --- | --- | --- | --- |
| Smaller Companies | EUR | EUR | EUR | EUR |
| Financial assets at fair value |  |  |  |  |
| through profit or loss |  |  |  |  |
| Equity securities | 791,772,747 | 791,772,747 | - | - |
| Total | 791,772,747 | 791,772,747 | - | - |

| Comgest Growth Europe ex |
| --- |
| Switzerland | CHF | CHF | CHF | CHF |
| Financial assets at fair value |
| through profit or loss |  |  |  |  |
| Equity securities | 142,574,023 | 142,574,023 | - | - |
| Forwards | 2,129 | - | 2,129 | - |
| Total | 142,576,152 | 142,574,023 | 2,129 | - |
| Financial liabilities at fair value |
| through profit or loss |  |  |  |  |
| Forwards | 766,600 | - | 766,600 | - |
| Total | 766,600 | - | 766,600 | - |


## 7. Risk Associated with Financial Instruments (continued)

## 5. Fair Value Hierarchy (continued)
|  | Total | Quoted prices in | Significant other | Significant |
| --- | --- | --- | --- | --- |
|  | 31 December | active | observable | unobservable |
| Comgest Growth Europe ex UK | 2020 | (Level 1) | (Level 2) | (Level 3) |
|  | GBP | GBP | GBP | GBP |
| Financial assets at fair value |  |  |  |  |
| through profit or loss |  |  |  |  |
| Equity securities | 177,261,987 | 177,261,987 | - | - |
| Forwards | 268,794 | - | 268,794 | - |
| Total | 177,530,781 | 177,261,987 | 268,794 | - |
| Financial liabilities at fair value |  |  |  |  |
| through profit or loss |  |  |  |  |
| Forwards | 4,126 | - | 4,126 | - |
| Total | 4,126 | - | 4,126 | - |

| Comgest Growth Asia |  |  |  |  |
| --- | --- | --- | --- | --- |
|  | USD | USD | USD | USD |
| Financial assets at fair value |
| through profit or loss |  |  |  |  |
| Equity securities | 275,519,979 | 275,519,979 | - | - |
| Investments funds | 2,375,144 | - | 2,375,144 | - |
| Total | 277,895,123 | 275,519,979 | 2,375,144 | - |

| Comgest Growth Asia ex |  |  |  |  |
| --- | --- | --- | --- | --- |
| Japan | USD | USD | USD | USD |
| Financial assets at fair value |
| through profit or loss |  |  |  |  |
| Equity securities | 87,441,408 | 87,441,408 | - | - |
| Total | 87,441,408 | 87,441,408 | - | - |

| Comgest Growth Asia Pac ex |
| --- |
| Japan | USD | USD | USD | USD |
| Financial assets at fair value |
| through profit or loss |  |  |  |  |
| Equity securities | 519,658,962 | 519,658,962 | - | - |
| Total | 519,658,962 | 519,658,962 | - | - |

| Comgest Growth China |  |  |  |  |
| --- | --- | --- | --- | --- |
|  | EUR | EUR | EUR | EUR |
| Financial assets at fair value |
| through profit or loss |  |  |  |  |
| Equity securities | 312,241,648 | 312,241,648 | - | - |
| Total | 312,241,648 | 312,241,648 | - | - |

| Comgest Growth India |  |  |  |  |
| --- | --- | --- | --- | --- |
|  | USD | USD | USD | USD |
| Financial assets at fair value |
| through profit or loss |  |  |  |  |
| Equity securities | 113,578,106 | 113,578,106 | - | - |
| Total | 113,578,106 | 113,578,106 | - | - |


## 7. Risk Associated with Financial Instruments (continued)

## 5. Fair Value Hierarchy (continued)
|  | Total | Quoted prices in | Significant other | Significant |
| --- | --- | --- | --- | --- |
|  | 31 December 2020 | active markets | observable inputs | unobservable inputs |
| Comgest Growth Latin America | 2020 | (Level 1) | (Level 2) | (Level 3) |
|  | EUR | EUR | EUR | EUR |
| Financial assets at fair value |  |  |  |  |
| through profit or loss |  |  |  |  |
| Equity securities | 20,317,364 | 20,317,364 | - | - |
| Total | 20,317,364 | 20,317,364 | - | - |


## Valuation Techniques
When fair values of listed equity and debt securities at the reporting date are based on quoted market prices or binding dealer price quotations, without any deduction for transaction costs, the instruments are included within level 1 of the hierarchy. When the Company has assets and liabilities with offsetting market risks, it uses mid-market prices as a basis for establishing fair values for the off-setting risk positions and applies the bid or offer price to the net open position as appropriate.

## As at 31 December 2021 and 31 December 2020 the Company did not hold any investments classified as level 3.

## There have been no significant transfers between Level 1 and Level 2 during the financial years ended 31 December 2021 and 31 December 2020.

## Assets and liabilities not carried at Fair Value

## Cash at Bank is classified as Level 1 and all other assets and liabilities not carried at fair value are classified as Level 2 for all the Funds of the Company.

## 8.	Cash at Bank and Broker
During the financial year cash was held on deposit with RBC Investor Services Bank S.A., BNP Paribas Dublin Branch, KBC Bank N.V., Dublin Branch and cash was held for collateral purposes with SGIL, RBC Investor Services Bank S.A. and UBS AG London Branch. Of the total cash balance of €734,367,402 (2020: €633,354,519) as at 31 December 2021,

## €375,972,112 (2020: €347,857,002) was held with RBC Investor Services Bank S.A., €160,281,104 (2020:

## €153,915,969) was held with BNP Paribas Dublin Branch and €198,114,186 (2020: €131,008,300) was held with KBC Bank N.V. Dublin Branch.
Cash collateral amount of €4,272,432 (2020: €4,343,226) was held with SGIL, €6,935,817 (2020: €Nil) was held with RBC Investor Services Bank S.A. and €350,000 (2020: €Nil) was held with UBS AG London Branch. Furthermore,

## €7,658,253 (2020: €1,951,178) was due to broker, €1,912,491 (2020: €1,951,178) was held with SGIL, €1,439,225 (2020:

## €Nil) was held with JPMorgan Chase Bank, €520,577 (2020: €Nil) was held with RBC Investor Services Bank S.A. and

## €3,785,960 (2020: €Nil) was held with UBS AG London Branch. Of the total bank overdraft balance of €1,507 (2020:

## €2,566) as at 31 December 2021, €1,507 (2020: €2,566) was held with RBC Investor Services Bank S.A.

## 8.	Cash at Bank and Broker (continued)

## As at 31 December 2021, the following are the cash held at bank and cash held as collateral:
|  | Comgest Growth World | Comgest Growth World Compounders1 | Comgest Growth World Plus |
| --- | --- | --- | --- |
|  | 31 December 2021 | 31 December 2021 | 31 December 2021 |
| Cash | $20,663,658 | $679,612 | $248,589 |
| Total Cash at Bank and Amount due from Broker | $20,663,658 | $679,612 | $248,589 |
| Bank Overdraft | $24 | - | $1 |
| Total Bank Overdraft and Amount due to Broker | $24 | - | $1 |

1 Comgest Growth World Compounderswas launched on 29 November 2021.
|  | Comgest Growth Global Flex | Comgest Growth EAFE | Comgest Growth America |
| --- | --- | --- | --- |
|  | 31 December 2021 | 31 December 2021 | 31 December 2021 |
| Cash | €1,505,830 | $877,082 | $3,922,824 |
| Cash held as collateral |  |  |  |
| SGIL | €4,272,432 | - | - |
| Total Cash at Bank and Amount due from Broker | €5,778,262 | $877,082 | $3,922,824 |
| Bank Overdraft | - | - | - |
| Due to Broker |  |  |  |
| SGIL | €1,912,491 | - | - |
| RBC | €260,000 | - | - |
| Total Bank Overdraft and Amount due to Broker | €2,172,491 | - | - |


## 8.	Cash at Bank and Broker (continued)
|  | Comgest Growth Japan | Comgest Growth Japan Compounders | Comgest Growth Emerging Markets |
| --- | --- | --- | --- |
|  | 31 December 2021 | 31 December 2021 | 31 December 2021 |
| Cash | ¥12,897,104,204 | ¥16,608,997 | $104,947,456 |
| Cash held as collateral |  |  |  |
| RBC | ¥905,000,000 | - | - |
| Total Cash at Bank and Amount due from Broker | ¥13,802,104,204 | ¥16,608,997 | $104,947,456 |
| Bank Overdraft | ¥3 | - | $1,112 |
| Due to Broker |  |  |  |
| UBS | ¥494,000,000 | - | - |
| JP Morgan | ¥86,000,000 | - | - |
| Total Bank Overdraft and Amount due to Broker | ¥580,000,003 | - | $1,112 |

| Comgest Growth Emerging Markets ex China | Comgest Growth Emerging Markets Flex1 | Comgest Growth Emerging Markets Plus |
| --- | --- | --- |
|  | 31 December 2021 | 31 December 2021 | 31 December 2021 |
| Cash | $28,140 | - | $16,238,198 |
| Total Cash at Bank and Amount due from Broker | $28,140 | - | $16,238,198 |
| Bank Overdraft | - | - | $249 |
| Total Bank Overdraft and Amount due to Broker | - | - | $249 |

1 Comgest Growth Emerging Markets Flex was merged with Comgest Growth Global Flex on 31 May 2021.
| Comgest Growth GEM Promising Companies | Comgest Growth Europe | Comgest Growth Europe Compounders |
| --- | --- | --- |
|  | 31 December 2021 | 31 December 2021 | 31 December 2021 |
| Cash | €967,156 | €266,729,047 | €293,159 |
| Total Cash at Bank and Amount due from Broker | €967,156 | €266,729,047 | €293,159 |
| Bank Overdraft | - | - | - |
| Total Bank Overdraft and Amount due to Broker | - | - | - |


## 8.	Cash at Bank and Broker (continued)
|  | Comgest Growth Europe Plus | Comgest Growth Europe S | Comgest Growth Greater Europe Opportunities |
| --- | --- | --- | --- |
|  | 31 December 2021 | 31 December 2021 | 31 December 2021 |
| Cash | €24,816,868 | €6,005,892 | €49,386,990 |
| Cash held as collateral |  |  |  |
| UBS | - | - | €350,000 |
| Total Cash at Bank and Amount due from Broker | €24,816,868 | €6,005,892 | €49,736,990 |
| Bank Overdraft | €4 | - | - |
| Due to Broker |  |  |  |
| JP Morgan | - | - | €30,000 |
| Total Bank Overdraft and Amount due to Broker | €4 | - | €30,000 |

|  | Comgest Growth Europe Smaller Companies | Comgest Growth Europe ex Switzerland | Comgest Growth Europe ex UK |
| --- | --- | --- | --- |
|  | 31 December 2021 | 31 December 2021 | 31 December 2021 |
| Cash | €86,482,107 | CHF 8,565,525 | £25,122,348 |
| Total Cash at Bank and Amount due from Broker | €86,482,107 | CHF 8,565,525 | £25,122,348 |
| Bank Overdraft | - | - | - |
| Due to Broker |  |  |  |
| RBC | - | CHF 270,000 | - |
| JP Morgan | - | CHF 370,000 | £330,000 |
| Total Bank Overdraft and Amount due to Broker | - | CHF 640,000 | £330,000 |


## 8.	Cash at Bank and Broker (continued)
| Comgest Growth Asia | Comgest Growth Asia ex Japan | Comgest Growth Asia Pac ex Japan |
| --- | --- | --- |
|  | 31 December 2021 | 31 December 2021 | 31 December 2021 |
| Cash | $4,041,576 | $3,357,583 | $1,741,118 |
| Total Cash at Bank and Amount due from Broker | $4,041,576 | $3,357,583 | $1,741,118 |
| Bank Overdraft | $8 | - | $315 |
| Total Bank Overdraft and Amount due to Broker | $8 | - | $315 |

|  | Comgest Growth China | Comgest Growth India | Comgest Growth Latin America |
| --- | --- | --- | --- |
|  | 31 December 2021 | 31 December 2021 | 31 December 2021 |
| Cash | €21,282,180 | $1,671,700 | €435,732 |
| Total Cash at Bank and Amount due from Broker | €21,282,180 | $1,671,700 | €435,732 |
| Bank Overdraft | - | - | - |
| Total Bank Overdraft and Amount due to Broker | - | - | - |

|  | Total |
| --- | --- |
|  | 31 December 2021 |
| Cash | €734,367,402 |
| Cash held as collateral |  |
| SGIL | €4,272,432 |
| UBS | €350,000 |
| RBC | €6,935,817 |
| Total Cash at Bank and Amount due from Broker | €745,925,651 |
| Bank Overdraft | €1,507 |
| Due to Broker |  |
| SGIL | €1,912,491 |
| UBS | €3,785,960 |
| RBC | €520,577 |
| JP Morgan | €1,439,225 |
| Total Bank Overdraft and Amount due to Broker | €7,659,760 |


## 8.	Cash at Bank and Broker (continued)

## As at 31 December 2020, the following are the cash held at bank and cash held as collateral:
|  | Comgest Growth World | Comgest Growth World Plus1 | Comgest Growth Global Flex |
| --- | --- | --- | --- |
|  | 31 December 2020 | 31 December 2020 | 31 December 2020 |
| Cash | $67,838,158 | $322,592 | €2,603,705 |
| Cash held as collateral |  |  |  |
| SGIL | - | - | €4,151,904 |
| Total Cash at Bank and Amount due from Broker | $67,838,158 | $322,592 | €6,755,609 |
| Bank Overdraft | $18 | - | - |
| Due to Broker |  |  |  |
| SGIL | - | - | €1,865,301 |
| Total Bank Overdraft and Amount due to Broker | $18 | - | €1,865,301 |

1 Comgest Growth World Plus was launched on 27 November 2020.
|  | Comgest Growth EAFE | Comgest Growth America | Comgest Growth Japan |
| --- | --- | --- | --- |
|  | 31 December 2020 | 31 December 2020 | 31 December 2020 |
| Cash | $650,113 | $2,271,449 | ¥20,388,255,384 |
| Cash held as collateral |  |  |  |
| SGIL | - | - | - |
| Total Cash at Bank and Amount due from Broker | $650,113 | $2,271,449 | ¥20,388,255,384 |
| Bank Overdraft | - | - | - |
| Due to Broker |  |  |  |
| SGIL | - | - | - |
| Total Bank Overdraft and Amount due to Broker | - | - | - |

Translation (ENDE, 2021-12-31):
# ERLÄUTERUNGEN ZUM ABSCHLUSS zum 31. Dezember 2021 (Fortsetzung)
### 1.	Gründung und Struktur (Fortsetzung)
| Fondsname | Basiswährung | Anteilsklassen |
| --- | --- | --- |
| Comgest Growth Europe | Euro | Klasse EUR Acc / Klasse EUR Dis / Klasse EUR I Acc / Klasse EUR I Dis / Klasse EUR R Acc / Klasse EUR Z Acc / Klasse EUR Z Dis / Klasse USD I Acc / Klasse USD I H Acc / Klasse EUR X Acc* / Klasse EUR I Fixed Dis / Klasse EUR Fixed Dis / Klasse GBP U Acc 35  / Klasse USD Acc 42  / Klasse USD Z Acc 28 |
| Comgest Growth Europe Compounders | Euro | Klasse EUR X Acc* / Klasse EUR SI Acc / Klasse EUR I Acc * |
| Comgest Growth Europe Plus | Euro | Klasse EUR I Acc / Klasse GBP U Acc* / Klasse GBP U Dis*/ Klasse EUR Acc 9  / Klasse EUR Z Acc 2  / Klasse EUR R Acc* / Klasse USD I Acc* |
| Comgest Growth Europe S | Euro | Klasse EUR Acc / Klasse USD Acc / Klasse EUR Z Acc* / Klasse USD Z Acc 38 |
| Comgest Growth Europe Opportunities | Euro | EUR Acc / Klasse EUR Dis / Klasse EUR R Acc / Klasse EUR I Acc / Klasse EUR X Acc 23  / Klasse EUR Z Acc / Klasse GBP U Acc 36  / Klasse GBP U H Acc 37  / Klasse GBP U Dis* / Klasse USD I Acc* / Klasse USD I H Acc 14 |
| Comgest Growth Europe Smaller Companies | Euro | Klasse EUR Acc / Klasse EUR I Acc / Klasse EUR Dis* / Klasse EUR X Acc / Klasse EUR Z Acc/ Klasse GBP U Acc 13  / Klasse GBP UH Acc* / Klasse EUR I Dis 3  / Klasse EUR R Acc 21 |
| Comgest Growth Europe ex Switzerland | Schweizer Franken | Klasse CHF I Acc / Klasse CHF Z Acc |
| Comgest Growth Europe ex UK | Britisches Pfund | Klasse GBP SU Acc / Klasse GBP SU H Acc / Klasse GBP U Acc / Klasse EUR SI Acc / Klasse EUR X Acc* / Klasse EUR SI Dis 1  / Klasse GBP Y Acc 22  / Klasse GBP SU Dis 8  / Klasse GBP Y Dis 27 |
| Comgest Growth Asia | US-Dollar | Klasse EUR I Acc / Klasse USD Acc / Klasse EUR I Dis* / Klasse EUR Z Acc / Klasse EUR Acc 29  / Klasse EUR R Acc* |
| Comgest Growth Asia ex Japan | US-Dollar | Klasse USD I Acc / Klasse EUR I Acc / Klasse GBP U Acc* |
| Comgest Growth Asia Pac ex Japan | US-Dollar | Klasse USD Acc / Klasse USD Dis / Klasse USD I Acc / Klasse EUR I Acc / Klasse EUR R Acc / Klasse EUR Dis / Klasse GBP U Acc / Klasse EUR Z Acc / Klasse USD X Acc* / Klasse EUR H Acc 26  / Klasse EUR SI Acc* / Klasse GBP SU Acc* / Klasse GBP U Dis* / Klasse USD SI Acc* |
| Comgest Growth China | Euro | Klasse EUR Acc / Klasse USD Acc / Klasse EUR I Acc / Klasse EUR SI Acc / Klasse USD I Acc 11  / Klasse EUR X Acc* / Klasse EUR Z Acc / Klasse GBP U Acc / Klasse EUR R Acc 34 |
| Comgest Growth India | US-Dollar | Klasse USD Acc / Klasse EUR I Acc / Klasse EUR R Acc / Klasse EUR Z Acc* / Klasse USD I Acc* / Klasse USD X Acc / Klasse GBP U Acc* |
| Comgest Growth Latin America | Euro | Klasse EUR Acc / Klasse USD Acc / Klasse USD I Acc / Klasse EUR R Acc / Klasse EUR I Acc / Klasse EUR Z Acc / Klasse GBP U Acc* |

* Zum 31. Dezember 2021 noch nicht aufgelegt.
1 Comgest Growth Europe ex UK Klasse EUR SI Dis wurde am 7. Januar 2020 aufgelegt.
2 Comgest Growth Europe Plus Klasse EUR Z Acc wurde am 8. Januar 2020 aufgelegt.
3 Comgest Growth Europe Smaller Companies Klasse EUR I Dis wurde am 14. Januar 2020 aufgelegt.
4 Comgest Growth Japan Klasse JPY I Dis wurde am 24. Januar 2020 aufgelegt.
5 Comgest Growth Emerging Markets Plus Klasse GBP U Acc und Klasse GBP X Dis wurden am 29. Januar 2020 aufgelegt.
6 Comgest Growth Emerging Markets Plus wurde am 29. Januar 2020 aufgelegt.
7 Comgest Growth World Klasse GBP U Dis wurde am 3. Februar 2020 aufgelegt.
8 Comgest Growth Europe ex UK Klasse GBP SU Dis wurde am 20. Februar 2020 aufgelegt.
9 Comgest Growth Emerging Markets Klasse EUR Y Acc und Comgest Growth Europe Plus Klasse EUR Acc wurden am 16. April 2020 aufgelegt.
10 Comgest Growth Emerging Markets Plus Klasse EUR Acc und Klasse EUR I Acc wurden am 16. April 2020 aufgelegt.
11 Comgest Growth China Klasse USD I Acc wurde am 11. September 2017 aufgelegt, am 11. März 2020 komplett zurückgenommen und am 17. April 2020 erneut aufgelegt.
12 Comgest Growth America Klasse EUR I H Acc wurde am 24. November 2016 aufgelegt, am 4. Mai 2017 komplett zurückgenommen, am 22. August 2017 erneut aufgelegt, am 30. Dezember 2019 komplett zurückgenommen, am 14. Februar 2020 erneut aufgelegt, am 11. März 2020 komplett zurückgenommen und am 17. April 2020 erneut aufgelegt.
13 Comgest Growth Europe Smaller Companies Klasse GBP U Acc wurde am 12. Mai 2020 aufgelegt.
14 Comgest Growth Europe Opportunities Klasse USD I H Acc wurde am 16. Juni 2020 aufgelegt.
15 Comgest Growth Emerging Markets Plus Klasse EUR Z Acc wurde am 17. Juni 2020 aufgelegt.
16 Comgest Growth Japan Klasse EUR R H Acc wurde am 29. Juli 2020 aufgelegt.
17 Comgest Growth Emerging Markets Plus Klasse GBP U Dis wurde am 19. Oktober 2020 aufgelegt.
18 Comgest Growth World Klasse EUR Fixed Dis wurde am 22. Oktober 2020 aufgelegt.
19 Comgest Growth World Plus wurde am 27. November 2020 aufgelegt.
20 Comgest Growth World Plus Klasse EUR I Acc wurde am 27. November 2020 aufgelegt.
21 Comgest Growth Europe Smaller Companies Klasse EUR R Acc wurde am 4. Dezember 2020 aufgelegt.
22 Comgest Growth Europe ex UK Klasse GBP Y Acc wurde am 8. Dezember 2020 aufgelegt.
23 Comgest Growth Europe Opportunities Klasse EUR X Acc wurde am 10. Dezember 2020 aufgelegt.