Procedures
Unitholders’ Rights
For the details of principal rights held by the unitholders under the Act on Investment Trusts and Investment Corporations and CSIF’s Articles of Incorporation and the outline of procedures for exercising the rights, please refer to the following.
Investment risks
Outlined below are principal matters that are potential risk factors in investment in CSIF’s investment securities. Please note, however, that these factors do not cover all risks related to investment in CSIF’s investment securities and that there are risks other than those described below.
CSIF will make every effort to avoid such risks and to deal with any of the risks if they do arise; however, no assurances can be given that this avoidance and handling will ultimately be sufficient. If any of the risks described below arises, the market value of the investment units may decline or the amount of dividend may decrease, potentially resulting in losses for the unitholders.
Investment decisions concerning the investment units will need to be made at investors’ own responsibility after carefully considering the following matters.
Tax treatment
For the general tax requirement that applies to CSIF’s unitholders who are residents in Japan or Japanese corporations, please refer to the following. The content is subject to change in accordance with any amendment of tax laws and so forth and any change in the interpretation or operation of the tax laws by the tax authorities and so forth. Moreover, tax treatment may depend on the individual circumstances of each unitholder.