0001752724-20-004043.txt : 20200114
0001752724-20-004043.hdr.sgml : 20200114
20200114094506
ACCESSION NUMBER: 0001752724-20-004043
CONFORMED SUBMISSION TYPE: N-CEN
PUBLIC DOCUMENT COUNT: 2
CONFORMED PERIOD OF REPORT: 20191031
FILED AS OF DATE: 20200114
DATE AS OF CHANGE: 20200114
EFFECTIVENESS DATE: 20200114
FILER:
COMPANY DATA:
COMPANY CONFORMED NAME: CREDIT SUISSE HIGH YIELD BOND FUND
CENTRAL INDEX KEY: 0001061353
IRS NUMBER: 134009166
STATE OF INCORPORATION: DE
FISCAL YEAR END: 1031
FILING VALUES:
FORM TYPE: N-CEN
SEC ACT: 1940 Act
SEC FILE NUMBER: 811-08777
FILM NUMBER: 20525126
BUSINESS ADDRESS:
STREET 1: ELEVEN MADISON AVENUE
CITY: NEW YORK
STATE: NY
ZIP: 10010
BUSINESS PHONE: 2123252000
MAIL ADDRESS:
STREET 1: ELEVEN MADISON AVENUE
CITY: NEW YORK
STATE: NY
ZIP: 10010
FORMER COMPANY:
FORMER CONFORMED NAME: DLJ HIGH YIELD BOND FUND
DATE OF NAME CHANGE: 19980508
N-CEN
1
primary_doc.xml
X0201
N-CEN
LIVE
0001061353
XXXXXXXX
811-08777
false
false
false
N-2
CREDIT SUISSE HIGH YIELD BOND FUND
811-08777
0001061353
549300R9HE7C1IL42N58
ELEVEN MADISON AVENUE
NEW YORK
10010
US-NY
US
212-325-2000
State Street Bank and Trust Company
1 Lincoln Street
Boston
02111
617-786-3000
Custody and Accounting Records
N
N
N-2
Y
Jeffrey E. Garten
000000000
N
Mahendra R. Gupta
000000000
N
Steven N. Rappaport
000000000
N
Laura A. DeFelice
000000000
N
John G. Popp
001497733
Y
Emidio Morizio
001614446
Eleven Madison Avenue
New York City
10010
XXXXXX
N
N
N
N
N
JonesTrading Institutional Services LLC
8-26089
000006888
2138008JJ5PA8H5UIL69
N
N
KPMG LLP
185
5493003PVCIGA21K0K42
N
N
N
N
N
N
CREDIT SUISSE HIGH YIELD BOND FUND
549300R9HE7C1IL42N58
N
0
0
0
N/A
Y
N
Y
N
N
State Street Bank and Trust Company
571474TGEMMWANRLN572
N
N
Cash collateral reinvestment fee
Revenue sharing split
12995020.34000000
74909.00000000
Rule 10f-3 (17 CFR 270.10f-3)
Rule 12d1-1 (17 CFR 270.12d1-1)
Rule 32a-4 (17 CFR 270.32a-4)
Y
Y
N
N
Credit Suisse Asset Management, LLC
801-37170
000106012
5493008W2093UORD3V27
N
Computershare Trust Company, National Association
85-11340
2549001YYB62BVMSAO13
N
N
N
Bloomberg L.P.
549300B56MD0ZC402L06
N
J.P. Morgan Securities LLC
ZBUT11V806EZRVTWT807
N
Refinitiv US Holdings Inc.
549300NF240HXJO7N016
N
ICE Data Services, Inc.
13-3668779
Tax ID
N
IHS Markit Ltd.
549300HLPTRASHS0E726
GB
N
N
State Street Trust Company Canada
549300L71XG2CTQ2V827
CA
N
Y
Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
State Street Bank and Trust Company
571474TGEMMWANRLN572
N
N
Bank - section 17(f)(1) (15 U.S.C. 80a-17(f)(1))
Clearstream Banking S.A.
549300OL514RA0SXJJ44
LU
N
Y
Foreign securities depository - rule 17f-7 (17 CFR 270.17f-7)
N
Computershare Trust Company, National Association
2549001YYB62BVMSAO13
N
N
N
State Street Bank and Trust Company
571474TGEMMWANRLN572
N
N
N
0
Goldman Sachs & Co. LLC
8-129
000000361
FOR8UP27PHTHYVLBNG30
1289901.5
BofA Securities, Inc.
8-69787
000283942
549300HN4UKV1E2R3U73
3621915
4911816.5
N
263673663.18
Common stock
Credit Suisse High Yield Bond Fund
N
N
N
N
N
1.3
2.71
2.53000000
2.54
true
INTERNAL CONTROL RPT
2
NCEN_4635221673030627.txt
Report of Independent Registered Public Accounting
Firm
To the Shareholders and Board of Trustees
Credit Suisse High Yield Bond Fund:
In planning and performing our audit of the financial
statements of Credit Suisse High Yield Bond Fund (the
"Fund"), as of and for the year ended October 31, 2019,
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 Fund's 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 trustees 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 to the 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 October 31, 2019.
This report is intended solely for the information and use
of management and the Board of Trustees of Credit
Suisse High Yield Bond Fund and the Securities and
Exchange Commission and is not intended to be and
should not be used by anyone other than these specified
parties.
New York, New York
December 20, 2019