Common use of Financial Statements and Notes Clause in Contracts

Financial Statements and Notes. Continuously monitor reporting process against the calendar and address potential timing issues with auditors and ▇▇▇▇▇ ▇▇▇▇▇. Monitor status of financial statement production. Address any timing issues with ▇▇▇▇▇ ▇▇▇▇▇. Review and approve shareholder report format and layout for new funds and provide changes to existing formats and layouts. Modify report layout and design as directed. Use reasonable commercial efforts to effect any changes requested within thirty days prior to financial reporting period end. Ensure financial statements are presented in accordance with generally accepted accounting principles (GAAP) and SEC Rules and Regulations (S-X). Financial Statements include statement of assets and liabilities, statements of operations, statement of changes, cash flows, supplementary data and selected per share data and ratios. Prepare financial statements in accordance with GAAP and SEC Rules and Regulations for investment companies. Coordinate any required tax and expense adjustments. Review financial statement and footnote disclosures for content and completeness; update for any new FASB, SOP, etc. Process all changes and comments to the financial statement templates and footnote library. Review prior period financial statements and notes. Discuss any required reporting changes with ▇▇▇▇▇ ▇▇▇▇▇. Produce up to four drafts of financial statements for each semi-annual and annual reporting cycle. Distribute financial statement drafts. Generate financial statements available to ▇▇▇▇▇ ▇▇▇▇▇ via laser printing or electronic mail. Distribute financial statement drafts to appropriate parties. Process comments/edits to the shareholder report. Make edits to the financial statement and notes based on comments from relevant parties. Assist in the resolution of audit and reporting issues. Prepare MD&A, President’s Letter, graphics, charts, cover art work, etc. N/A. To be coordinated by ▇▇▇▇▇ ▇▇▇▇▇. Book final adjustments/closing entries. Provide Fund Accounting with adjustments. Review posting and closing entries. Coordinate distribution of the clearance draft and facilitate any questions on the SALT (blueline) draft of the shareholder report coordinated by ▇▇▇▇▇ ▇▇▇▇▇. ▇▇▇▇▇ ▇▇▇▇▇ approves shareholder reports printing. Transmit shareholder report files to the printer, ▇▇▇▇▇, for creation of postscript draft. Process all changes and comments to the financial statements with the printer through the clearance draft. Coordinate mailing of shareholder reports. N/A. To be coordinated by ▇▇▇▇▇ ▇▇▇▇▇. Convert financial statements into appropriate filing format and file with the SEC via ▇▇▇▇▇ on form N-CSR. Coordinate ▇▇▇▇▇ conversion with printer and filing with the SEC via ▇▇▇▇▇, including wrappers and certifications provided by ▇▇▇▇▇ ▇▇▇▇▇. Review printer provided ▇▇▇▇▇ documents to verify inclusion of financial statements for applicable series/class filings. Request ▇▇▇▇▇ to file Form N-CSR with the SEC, upon authorization from ▇▇▇▇▇ ▇▇▇▇▇. Provide acknowledgement to ▇▇▇▇▇ ▇▇▇▇▇ of filing Form N-CSR with the SEC.

Financial Statements and Notes. Continuously monitor reporting process against the calendar and address potential timing issues with auditors and ▇▇▇▇▇ ▇▇▇▇▇Eaton Vance. Monitor status of financial statement production. Address any timing issues with ▇▇▇▇▇ ▇▇▇▇▇Eaton Vance. Review and approve shareholder report format and layout for new funds and provide changes to existing formats and layouts. Modify report layout and design as directed. Use reasonable commercial efforts to effect any changes requested within thirty days prior to financial reporting period end. Ensure financial statements are presented in accordance with generally accepted accounting principles (GAAP) and SEC Rules and Regulations (S-X). Financial Statements include statement of assets and liabilities, statements of operations, statement of changes, cash flows, supplementary data and selected per share data and ratios. Prepare financial statements in accordance with GAAP and SEC Rules and Regulations for investment companies. Coordinate any required tax and expense adjustments. Function Service Review financial statement and footnote disclosures for content and completeness; update for any new FASB, SOP, etc. Process all changes and comments to the financial statement templates and footnote library. Review prior period financial statements and notes. Discuss any required reporting changes with ▇▇▇▇▇ ▇▇▇▇▇Eaton Vance. Produce up to four drafts of financial statements for each semi-annual and annual reporting cycle. Distribute financial statement drafts. Generate financial statements available to ▇▇▇▇▇ ▇▇▇▇▇ Eaton Vance via laser printing or electronic mail. Distribute financial statement drafts to appropriate parties. Process comments/edits to the shareholder report. Make edits to the financial statement and notes based on comments from relevant parties. Assist in the resolution of audit and reporting issues. Prepare MD&A, President’s Letter, graphics, charts, cover art work, etc. N/A. To be coordinated by ▇▇▇▇▇ ▇▇▇▇▇Eaton Vance. Book final adjustments/closing entries. Provide Fund Accounting with adjustments. Review posting and closing entries. Coordinate printing of shareholder reports: Coordinate distribution of the clearance draft and facilitate any questions on the SALT (blueline) draft of the shareholder report coordinated by ▇▇▇▇▇ ▇▇▇▇▇Eaton Vance. ▇▇▇▇▇ ▇▇▇▇▇ Eaton Vance approves shareholder reports printing. Transmit shareholder report files to the printer, ▇▇▇▇▇Bowne, for creation of postscript draft. Process all changes and comments to the financial statements with the printer through the clearance draft. Coordinate mailing of shareholder reports. N/A. To be coordinated by ▇▇▇▇▇ ▇▇▇▇▇Eaton Vance. Convert financial statements into appropriate filing format and file with the SEC via ▇▇▇▇▇ Edgar on form N-CSR. Coordinate ▇▇▇▇▇ Edgar conversion with printer and filing with the SEC via ▇▇▇▇▇Edgar, including wrappers and certifications provided by ▇▇▇▇▇ ▇▇▇▇▇Eaton Vance. Review printer provided ▇▇▇▇▇ Edgar documents to verify inclusion of financial statements for applicable series/class filings. Request ▇▇▇▇▇ Bowne to file Form N-CSR with the SEC, upon authorization from ▇▇▇▇▇ ▇▇▇▇▇Eaton Vance. Provide acknowledgement to ▇▇▇▇▇ ▇▇▇▇▇ Eaton Vance of filing Form N-CSR with the SEC.

Financial Statements and Notes. Continuously monitor reporting process against the calendar and address potential timing issues with auditors and ▇▇Ea▇▇▇ ▇▇▇▇▇. Monitor status of financial statement production. Address any timing issues with ▇▇Ea▇▇▇ ▇▇▇▇▇. Review and approve shareholder report format and layout for new funds and provide changes to existing formats and layouts. Modify report layout and design as directed. Use reasonable commercial efforts to effect any changes requested within thirty days prior to financial reporting period end. Ensure financial statements are presented in accordance with generally accepted accounting principles (GAAP) and SEC Rules and Regulations (S-X). Financial Statements include statement of assets and liabilities, statements of operations, statement of changes, cash flows, supplementary data and selected per share data and ratios. Prepare financial statements in accordance with GAAP and SEC Rules and Regulations for investment companies. Coordinate any required tax and expense adjustments. Function Service Review financial statement and footnote disclosures for content and completeness; update for any new FASB, SOP, etc. Process all changes and comments to the financial statement templates and footnote library. Review prior period financial statements and notes. Discuss any required reporting changes with ▇▇Ea▇▇▇ ▇▇▇▇▇. Produce up to four drafts of financial statements for each semi-annual and annual reporting cycle. Distribute financial statement drafts. Generate financial statements available to ▇▇Ea▇▇▇ ▇▇▇▇▇ via ▇ia laser printing or electronic mail. Distribute financial statement drafts to appropriate parties. Process comments/edits to the shareholder report. Make edits to the financial statement and notes based on comments from relevant parties. Assist in the resolution of audit and reporting issues. Prepare MD&A, President’s Letter, graphics, charts, cover art work, etc. N/A. To be coordinated by ▇▇Ea▇▇▇ ▇▇▇▇▇. Book final adjustments/closing entries. Provide Fund Accounting with adjustments. Review posting and closing entries. Coordinate distribution of the clearance draft and facilitate any questions on the SALT (blueline) draft of the shareholder report coordinated by ▇▇Ea▇▇▇ ▇▇▇▇▇. ▇▇Ea▇▇▇ ▇▇▇▇▇ approves ▇pproves shareholder reports printing. Transmit shareholder report files to the printer, ▇▇Bo▇▇▇, for creation of postscript draft. Process all changes and comments to the financial statements with the printer through the clearance draft. Coordinate mailing of shareholder reports. N/A. To be coordinated by ▇▇Ea▇▇▇ ▇▇▇▇▇. Convert financial statements into appropriate filing format and file with the SEC via ▇▇Ed▇▇▇ on ▇n form N-CSR. Coordinate ▇▇Ed▇▇▇ conversion ▇onversion with printer and filing with the SEC via ▇▇Ed▇▇▇, including wrappers and certifications provided by ▇▇Ea▇▇▇ ▇▇▇▇▇. Review printer provided ▇▇Ed▇▇▇ documents ▇ocuments to verify inclusion of financial statements for applicable series/class filings. Request ▇▇Bo▇▇▇ to ▇o file Form N-CSR with the SEC, upon authorization from ▇▇Ea▇▇▇ ▇▇▇▇▇. Provide acknowledgement to ▇▇Ea▇▇▇ ▇▇▇▇▇ of ▇f filing Form N-CSR with the SEC.

Financial Statements and Notes. Continuously monitor reporting process against Monitor status of financial statement the calendar and address potential timing issues production. Address any timing issues with with auditors and ▇▇▇▇▇ ▇▇▇▇▇. Monitor status of financial statement production. Address any timing issues with ▇▇▇▇▇ ▇▇▇▇▇. Review and approve shareholder report format Modify report layout and design as directed. and layout for new funds and provide changes Use reasonable commercial efforts to effect to existing formats and layouts. Modify report layout and design as directed. Use reasonable commercial efforts to effect any changes requested within thirty days prior to financial reporting period end. Ensure financial statements are presented in Prepare financial statements in accordance with accordance with generally accepted accounting GAAP and SEC Rules and Regulations for principles (GAAP) and SEC Rules and investment companies. Coordinate any Regulations (S-X). Financial Statements required tax and expense adjustments. include statement of assets and liabilities, statements of operations, statement of changes, cash flows, supplementary data and selected per share data and ratios. Prepare financial statements in accordance with GAAP and SEC Rules and Regulations for investment companies. Coordinate any required tax and expense adjustments. Review financial statement and footnote Process all changes and comments to the disclosures for content and completeness; financial statement templates and footnote update for any new FASB, SOP, etc. Process all changes and comments to the financial statement templates and footnote library. Review prior period financial statements and notes. Discuss any required reporting changes with ▇▇▇▇▇ ▇▇▇▇▇. Produce up to four drafts of financial Generate financial statements available to statements for each semi-annual and annual reporting cycle. Distribute financial statement drafts. Generate financial statements available to ▇▇▇▇▇ ▇▇▇▇▇ via laser printing or electronic reporting cycle. Distribute financial statement mail. Distribute financial statement drafts to drafts. appropriate parties. Process comments/edits to the shareholder report. Make edits to the financial statement and notes report. based on comments from relevant parties. Assist in the resolution of audit and reporting issues. Prepare MD&A, President’s Letter, graphics, charts, cover art work, etc. N/A. To be coordinated by ▇▇▇▇▇ ▇▇▇▇▇. charts, cover art work, etc. Book final adjustments/closing entries. Provide Fund Accounting with adjustments. Review posting and closing entries. Coordinate distribution of the clearance draft Transmit shareholder report files to the printer, and facilitate any questions on the SALT ▇▇▇▇▇, for creation of postscript draft. Process (blueline) draft of the shareholder report all changes and comments to the financial coordinated by ▇▇▇▇▇ ▇▇▇▇▇. ▇▇▇▇▇ ▇▇▇▇▇ approves shareholder reports printing. Transmit shareholder report files to the printer, ▇▇▇▇▇, for creation of postscript draft. Process all changes and comments to the financial statements with the printer through the approves shareholder reports printing. clearance draft. Coordinate mailing of shareholder reports. N/A. To be coordinated by ▇▇▇▇▇ ▇▇▇▇▇. Convert financial statements into appropriate Coordinate ▇▇▇▇▇ conversion with printer and filing format and file with the SEC via ▇▇▇▇▇ on form N-CSR. Coordinate ▇▇▇▇▇ conversion with printer and filing with the SEC via ▇▇▇▇▇, including on form N-CSR. wrappers and certifications provided by ▇▇▇▇▇ ▇▇▇▇▇. Review printer provided ▇▇▇▇▇ documents to verify inclusion of financial statements for applicable series/class filings. Request ▇▇▇▇▇ to file Form N-CSR with the SEC, upon authorization from ▇▇▇▇▇ ▇▇▇▇▇. Provide acknowledgement to ▇▇▇▇▇ ▇▇▇▇▇ of filing Form N-CSR with the SEC.