W.P. Stewart & Co., Ltd. Notes to Global Equity Composite Historical Performance

Account Inclusion

The W.P. Stewart Global Equity Composite currently consists of five accounts which are managed using our global management approach and over which we have complete discretionary authority. W.P. Stewart began using its current approach to managing global equity portfolios with one client account in 2004.
 
Performance Calculation
Performance figures have been calculated using a "time-weighted" rate of return method, such that additions and withdrawals of capital are weighted based on the amount of time such capital is held in the account during the period. The annual performance of an account is derived by linking the periodic rates of return for such account. The pre-fee performance of our accounts reflects the deduction of brokerage commissions but not the deduction of advisory fees which would reduce the overall return. The post-fee performance of our accounts reflects the deduction of brokerage commissions as well as actual advisory fees charged to each account, adjusted for the effect of capital additions and withdrawals.
 
MSCI World Index
The MSCI World Index is a free float-adjusted market capitalization index that is designed to measure global developed market equity performance.  The MSCI World Index’s quarterly and annual percentage returns were obtained from Morgan Stanley Capital International Inc.’s website and include net dividends reinvested.  The numbers do not reflect the deduction of any transaction or custodial costs that would be involved in investing in the MSCI World Index.  The effect of these costs would be to reduce the indicated return for the MSCI World Index by an undetermined amount.  For further information on the composition of this Index or its reported returns, go to www.msci.com.