0001752724-18-001810.txt : 20181114 0001752724-18-001810.hdr.sgml : 20181114 20181113185024 ACCESSION NUMBER: 0001752724-18-001810 CONFORMED SUBMISSION TYPE: N-CEN PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20180831 FILED AS OF DATE: 20181114 DATE AS OF CHANGE: 20181113 EFFECTIVENESS DATE: 20181114 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Oppenheimer International Small-Mid Co Fund CENTRAL INDEX KEY: 0001041102 IRS NUMBER: 133955887 STATE OF INCORPORATION: DE FISCAL YEAR END: 0831 FILING VALUES: FORM TYPE: N-CEN SEC ACT: 1940 Act SEC FILE NUMBER: 811-08299 FILM NUMBER: 181179865 BUSINESS ADDRESS: STREET 1: 6803 SOUTH TUCSON WAY STREET 2: N/A CITY: CENTENNIAL STATE: CO ZIP: 80112-3924 BUSINESS PHONE: 303-768-3200 MAIL ADDRESS: STREET 1: 6803 SOUTH TUCSON WAY STREET 2: N/A CITY: CENTENNIAL STATE: CO ZIP: 80112-3924 FORMER COMPANY: FORMER CONFORMED NAME: Oppenheimer Small-Mid Co Fund DATE OF NAME CHANGE: 20151223 FORMER COMPANY: FORMER CONFORMED NAME: OPPENHEIMER INTERNATIONAL SMALL CO FUND DATE OF NAME CHANGE: 19970617 N-CEN 1 primary_doc.xml X0101 N-CEN LIVE 0001041102 XXXXXXXX 811-08299 N-1A true Oppenheimer INTERNATIONAL SMALL-MID CO Fund 811-08299 0001041102 549300X4C82WEGZI0X14 6803 South Tucson Way Centennial 80112 US-CO US 3037683200 OFI Global Asset Management, Inc., OppenheimerFunds, Inc. and Shareholder Services, Inc., as applicable 6803 South Tucson Way Centennial 80112 3037683200 The accounts, books and other documents required to be maintained by Registrant pursuant to Section 31(a) of the Investment Company Act of 1940 and rules promulgated thereunder Y N N-1A 1 Y Elizabeth Krentzman N/A N Joel W. Motley N/A N Daniel S. Vandivort N/A N Brian F. Wruble N/A N Mary F. Miller N/A N Edmund P. Giambastiani, Jr. N/A N Joanne Pace N/A N Arthur P. Steinmetz N/A Y Beth Ann Brown N/A N Mary Ann Picciotto 004235357 225 Liberty Street New York 10281-1008 XXXXXX N N N N N N N OPPENHEIMERFUNDS DISTRIBUTOR, INC. 8-22992 000007834 N/A Y N KPMG LLP 185 5493003PVCIGA21K0K42 N N N N N N Oppenheimer INTERNATIONAL SMALL-MID CO Fund S000007074 549300X4C82WEGZI0X14 Y 5 0 1 N/A N N N N N/A N/A N/A Rule 17a-6 (17 CFR 270.17a-6) Rule 22d-1 (17 CFR 270.22d-1) Y Y N N OFI Global Asset Management, Inc. 801-76771 000161556 549300LIDDYHF0BY6S79 N OPPENHEIMERFUNDS, INC. 801-08253 000104983 PDOAIGLBY74951MQ1C36 Y N OFI Global Asset Management, Inc. 84-06477 549300LIDDYHF0BY6S79 Y N N Thomson Reuters Markets, LLC 20-4530702 Federal Tax ID Number N N JP Morgan Chase Bank 7H6GLXDRUGQFU57RNE97 N N Bank - section 17(f)(1) (15 U.S.C. 80a-17(f)(1)) N Shareholder Services, Inc. 84-00907 SEC File number Y Y N Brown Brothers Harriman & Co. 5493006KMX1VFTPYPW14 N N N LIQUIDNET, INC. 008-52461 000103987 213800HSKBBO1GCVRG79 328474.96000000 SMBC NIKKO SECURITIES AMERICA, INC. 008-43852 000028602 6PJDTY319315T5LR2241 217105.63999999 INVESTEC SECURITIES (US) LLC 008-67162 000138421 N/A 179979.90999999 DAIWA CAPITAL MARKETS AMERICA INC. 008-12242 000001576 M67H5PRC0NQKM73ZAS82 217302.05999999 SANFORD C. BERNSTEIN & CO., LLC 008-52942 000104474 549300I7JYZHT7D5CO04 208012.40000000 UBS SECURITIES LLC 008-22651 000007654 T6FIZBDPKLYJKFCRVK44 150475.87000000 MIZUHO SECURITIES USA LLC 008-37710 000019647 7TK5RJIZDFROZCA6XF66 209845.71000000 EXANE, INC. 008-49569 000041784 6SDWK6FV8H98XAGSYS75 240983.37000000 BERENBERG BANK 008-68821 000156757 5493007EG0CYRKKG9L11 233532.33000000 CREDIT SUISSE SECURITIES (USA) LLC 008-00422 000000816 1V8Y6QCX6YMJ2OELII46 167737.83999999 4518597.72000000 KEMPEN & CO. U.S.A., INC. 008-48389 000038760 N/A 18407063.65450000 CREDIT SUISSE SECURITIES (USA) LLC 008-00422 000000816 1V8Y6QCX6YMJ2OELII46 39552341.12370000 MERRILL LYNCH, PIERCE, FENNER & SMITH INCORPORATED 008-07221 000007691 8NAV47T0Y26Q87Y0QP81 66201790.41040000 J.P. MORGAN SECURITIES LLC 008-35008 000000079 ZBUT11V806EZRVTWT807 209823788.73440006 DEUTSCHE BANK SECURITIES INC. 008-17822 000002525 DL6FFRRLF74S01HE2M14 55524732.05000001 MORGAN STANLEY & CO. LLC 008-15869 000008209 9R7GPTSO7KV3UQJZQ078 98413026.64559997 GOLDMAN, SACHS & CO. 008-00129 000000361 FOR8UP27PHTHYVLBNG30 168553011.47000003 HSBC SECURITIES (USA) INC. 008-41562 000019585 CYYGQCGNHMHPSMRL3R97 47376211.50000000 CITIGROUP GLOBAL MARKETS INC. 008-08177 000007059 MBNUM2BPBDO7JBLYG310 113834786.60090001 BARCLAYS CAPITAL INC. 008-41342 000019714 AC28XWWI3WIBK2824319 138177254.50000000 1017601268.93610010 Y 10497577860.01362000 Committed 1950000000.00000000 N N N N false false true true false INTERNAL CONTROL RPT 2 cblg5698ncen-intlsmallmidco.htm cblg5698ncen-intlsmallmidco.htm - Generated by SEC Publisher for SEC Filing

Report of Independent Registered Public Accounting Firm

The Board of Trustees and Shareholders Oppenheimer International Small-Mid Company Fund:

In planning and performing our audit of the financial statements of Oppenheimer International Small-Mid Company Fund(the “Fund”) as of and for the year ended August 31, 2018, in accordance with the standards of the Public Company Accounting Oversight Board (United States), we considered the Fund’s internal control over financial reporting, including controls over safeguarding securities, as a basis for designing our auditing procedures for the purpose of expressing our opinion on the financial statements and to comply with the requirements of Form N-CEN, but not for the purpose of expressing an opinion on the effectiveness of the Fund’s internal control over financial reporting. Accordingly, we express no such opinion.

Management of the Fund is responsible for establishing and maintaining effective internal control over financial reporting. In fulfilling this responsibility, estimates and judgments by management are required to assess the expected benefits and related costs of controls. A company’s internal control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles. A company’s internal control over financial reporting includes those policies and procedures that (1) pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of the company; (2) provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally accepted accounting principles, and that receipts and expenditures of the company are being made only in accordance with authorizations of management and directors of the company; and (3) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use, or disposition of the company’s assets that could have a material effect on the financial statements.

Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections of any evaluation of effectiveness to future periods are subject tothe risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate.

A deficiency in internal control over financial reporting exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control over financial reporting, such that there is a reasonable possibility that a material misstatement of the Fund’s annual or interim financial statements will not be prevented or detected on a timely basis.

Our consideration of the Fund’s internal control over financial reporting was for the limited purpose described in the first paragraph and would not necessarily disclose all deficiencies in internal control that

 

might be material weaknesses under standards established by the Public Company Accounting Oversight Board (United States). However, we noted no deficiencies in the Fund’s internal control over financial reporting and its operation, including controls over safeguarding securities that we consider to be a material weakness as defined above as of August 31, 2018.

This report is intended solely for the information and use of management and the Board of Trustees of Oppenheimer International Small-Mid Company Fundand the Securities and Exchange Commission, and is not intended to be and should not be used by anyone other than these specified parties.

KPMG LLP

Denver, Colorado
October 25, 2018