0001041062-16-001313.txt : 20161129 0001041062-16-001313.hdr.sgml : 20161129 20161129162729 ACCESSION NUMBER: 0001041062-16-001313 CONFORMED SUBMISSION TYPE: NSAR-B PUBLIC DOCUMENT COUNT: 4 CONFORMED PERIOD OF REPORT: 20160930 FILED AS OF DATE: 20161129 DATE AS OF CHANGE: 20161129 EFFECTIVENESS DATE: 20161129 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SEI INSTITUTIONAL INTERNATIONAL TRUST CENTRAL INDEX KEY: 0000835597 IRS NUMBER: 000000000 STATE OF INCORPORATION: MA FISCAL YEAR END: 0228 FILING VALUES: FORM TYPE: NSAR-B SEC ACT: 1940 Act SEC FILE NUMBER: 811-05601 FILM NUMBER: 162023037 BUSINESS ADDRESS: STREET 1: SEI INVESTMENTS ATTN: CAREN ROSCH STREET 2: 1FREEDOM CIRCLE DRIVE CITY: OAKS STATE: PA ZIP: 19456 BUSINESS PHONE: 610 676-3097 MAIL ADDRESS: STREET 1: SEI INVESTMENTS ATTN: CAREN ROSCH STREET 2: 1FREEDOM CIRCLE DRIVE CITY: OAKS STATE: PA ZIP: 19456 FORMER COMPANY: FORMER CONFORMED NAME: SEI INTERNATIONAL TRUST DATE OF NAME CHANGE: 19920703 FORMER COMPANY: FORMER CONFORMED 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B010100 Y 070 B020100 N 070 C010100 Y 070 C020100 N 070 D010100 Y 070 D020100 N 070 E010100 Y 070 E020100 N 070 F010100 Y 070 F020100 Y 070 G010100 Y 070 G020100 N 070 H010100 Y 070 H020100 N 070 I010100 Y 070 I020100 N 070 J010100 Y 070 J020100 Y 070 K010100 Y 070 K020100 Y 070 L010100 Y 070 L020100 Y 070 M010100 Y 070 M020100 Y 070 N010100 Y 070 N020100 Y 070 O010100 Y 070 O020100 N 070 P010100 Y 070 P020100 Y 070 Q010100 Y 070 Q020100 N 070 R010100 Y 070 R020100 N 070 A010200 Y 070 A020200 N 070 B010200 Y 070 B020200 N 070 C010200 Y 070 C020200 N 070 D010200 Y 070 D020200 N 070 E010200 Y 070 E020200 Y 070 F010200 Y 070 F020200 N 070 G010200 Y 070 G020200 N 070 H010200 Y 070 H020200 N 070 I010200 Y PAGE 17 070 I020200 N 070 J010200 Y 070 J020200 Y 070 K010200 Y 070 K020200 Y 070 L010200 Y 070 L020200 Y 070 M010200 Y 070 M020200 Y 070 N010200 Y 070 N020200 Y 070 O010200 Y 070 O020200 N 070 P010200 Y 070 P020200 N 070 Q010200 Y 070 Q020200 N 070 R010200 Y 070 R020200 N 070 A010500 Y 070 A020500 N 070 B010500 Y 070 B020500 N 070 C010500 Y 070 C020500 N 070 D010500 Y 070 D020500 N 070 E010500 Y 070 E020500 N 070 F010500 Y 070 F020500 N 070 G010500 Y 070 G020500 N 070 H010500 Y 070 H020500 N 070 I010500 Y 070 I020500 N 070 J010500 Y 070 J020500 Y 070 K010500 Y 070 K020500 Y 070 L010500 Y 070 L020500 Y 070 M010500 Y 070 M020500 Y 070 N010500 Y 070 N020500 Y 070 O010500 Y 070 O020500 N 070 P010500 Y 070 P020500 Y PAGE 18 070 Q010500 Y 070 Q020500 N 070 R010500 Y 070 R020500 N 070 A010600 Y 070 A020600 N 070 B010600 N 070 B020600 N 070 C010600 Y 070 C020600 N 070 D010600 Y 070 D020600 N 070 E010600 Y 070 E020600 Y 070 F010600 Y 070 F020600 N 070 G010600 Y 070 G020600 N 070 H010600 Y 070 H020600 Y 070 I010600 Y 070 I020600 N 070 J010600 Y 070 J020600 Y 070 K010600 Y 070 K020600 Y 070 L010600 Y 070 L020600 Y 070 M010600 Y 070 M020600 Y 070 N010600 Y 070 N020600 Y 070 O010600 Y 070 O020600 N 070 P010600 Y 070 P020600 N 070 Q010600 Y 070 Q020600 N 070 R010600 Y 070 R020600 N 071 A000100 1325400 071 B000100 1184199 071 C000100 2650861 071 D000100 45 071 A000200 498419 071 B000200 489050 071 C000200 459413 071 D000200 106 071 A000500 1132223 071 B000500 1170208 071 C000500 1433831 PAGE 19 071 D000500 79 071 A000600 1170288 071 B000600 1113031 071 C000600 1297638 071 D000600 86 072 A000100 12 072 B000100 489 072 C000100 71222 072 D000100 0 072 E000100 2543 072 F000100 14236 072 G000100 12686 072 H000100 15 072 I000100 6662 072 J000100 277 072 K000100 0 072 L000100 556 072 M000100 41 072 N000100 64 072 O000100 0 072 P000100 0 072 Q000100 12 072 R000100 118 072 S000100 106 072 T000100 0 072 U000100 0 072 V000100 0 072 W000100 782 072 X000100 35555 072 Y000100 111 072 Z000100 38810 072AA000100 0 072BB000100 91664 072CC010100 202828 072CC020100 0 072DD010100 27578 072DD020100 1706 072EE000100 0 072 A000200 12 072 B000200 10156 072 C000200 0 072 D000200 0 072 E000200 0 072 F000200 1501 072 G000200 2252 072 H000200 3 072 I000200 1230 072 J000200 82 072 K000200 0 072 L000200 96 072 M000200 7 PAGE 20 072 N000200 11 072 O000200 0 072 P000200 0 072 Q000200 0 072 R000200 21 072 S000200 19 072 T000200 0 072 U000200 0 072 V000200 0 072 W000200 292 072 X000200 5514 072 Y000200 304 072 Z000200 4946 072AA000200 0 072BB000200 10462 072CC010200 40876 072CC020200 0 072DD010200 27071 072DD020200 1 072EE000200 812 072 A000500 12 072 B000500 161 072 C000500 32986 072 D000500 0 072 E000500 1322 072 F000500 15380 072 G000500 6596 072 H000500 8 072 I000500 3510 072 J000500 648 072 K000500 0 072 L000500 280 072 M000500 22 072 N000500 33 072 O000500 0 072 P000500 0 072 Q000500 0 072 R000500 119 072 S000500 55 072 T000500 0 072 U000500 0 072 V000500 0 072 W000500 420 072 X000500 27071 072 Y000500 1406 072 Z000500 8804 072AA000500 0 072BB000500 79183 072CC010500 353213 072CC020500 0 072DD010500 10995 PAGE 21 072DD020500 481 072EE000500 0 072 A000600 12 072 B000600 95824 072 C000600 0 072 D000600 0 072 E000600 168 072 F000600 12214 072 G000600 6466 072 H000600 8 072 I000600 3359 072 J000600 488 072 K000600 0 072 L000600 284 072 M000600 21 072 N000600 39 072 O000600 0 072 P000600 0 072 Q000600 0 072 R000600 61 072 S000600 54 072 T000600 0 072 U000600 0 072 V000600 0 072 W000600 478 072 X000600 23472 072 Y000600 3817 072 Z000600 76337 072AA000600 0 072BB000600 82605 072CC010600 226772 072CC020600 0 072DD010600 0 072DD020600 0 072EE000600 0 073 A010100 0.0952 073 A020100 0.0000 073 B000100 0.0000 073 C000100 0.0000 073 A010200 0.5732 073 A020200 0.6000 073 B000200 0.0174 073 C000200 0.0000 073 A010500 0.0695 073 A020500 0.0942 073 B000500 0.0000 073 C000500 0.0000 073 A010600 0.0000 073 A020600 0.0000 073 B000600 0.0000 073 C000600 0.0000 PAGE 22 074 A000100 80623 074 B000100 0 074 C000100 3040 074 D000100 319425 074 E000100 43672 074 F000100 2734011 074 G000100 0 074 H000100 0 074 I000100 0 074 J000100 2794 074 K000100 0 074 L000100 12875 074 M000100 24 074 N000100 3196464 074 O000100 3265 074 P000100 2648 074 Q000100 0 074 R010100 0 074 R020100 0 074 R030100 0 074 R040100 287729 074 S000100 0 074 T000100 2902822 074 U010100 285094 074 U020100 18046 074 V010100 9.58 074 V020100 0.00 074 W000100 0.0000 074 X000100 2067 074 Y000100 0 074 A000200 9177 074 B000200 0 074 C000200 3219 074 D000200 497477 074 E000200 0 074 F000200 0 074 G000200 0 074 H000200 0 074 I000200 0 074 J000200 3077 074 K000200 0 074 L000200 4111 074 M000200 3712 074 N000200 520773 074 O000200 5204 074 P000200 359 074 Q000200 0 074 R010200 0 074 R020200 0 074 R030200 0 074 R040200 5152 PAGE 23 074 S000200 0 074 T000200 510058 074 U010200 47293 074 U020200 1228 074 V010200 10.51 074 V020200 10.50 074 W000200 0.0000 074 X000200 417 074 Y000200 0 074 A000500 21282 074 B000500 0 074 C000500 0 074 D000500 41229 074 E000500 32471 074 F000500 1486860 074 G000500 0 074 H000500 0 074 I000500 273762 074 J000500 9951 074 K000500 0 074 L000500 3060 074 M000500 30 074 N000500 1868645 074 O000500 10775 074 P000500 2159 074 Q000500 0 074 R010500 0 074 R020500 0 074 R030500 0 074 R040500 250533 074 S000500 0 074 T000500 1605178 074 U010500 152004 074 U020500 7146 074 V010500 10.09 074 V020500 10.11 074 W000500 0.0000 074 X000500 1692 074 Y000500 0 074 A000600 40800 074 B000600 0 074 C000600 0 074 D000600 1504345 074 E000600 0 074 F000600 0 074 G000600 0 074 H000600 0 074 I000600 36938 074 J000600 8730 074 K000600 821 074 L000600 22556 PAGE 24 074 M000600 5662 074 N000600 1619852 074 O000600 16806 074 P000600 1795 074 Q000600 0 074 R010600 0 074 R020600 0 074 R030600 0 074 R040600 47099 074 S000600 0 074 T000600 1554152 074 U010600 144167 074 U020600 9934 074 V010600 10.08 074 V020600 10.12 074 W000600 0.0000 074 X000600 1425 074 Y000600 0 075 A000100 0 075 B000100 2817065 075 A000200 0 075 B000200 500863 075 A000500 0 075 B000500 1464782 075 A000600 0 075 B000600 1435855 076 000100 0.00 076 000200 0.00 076 000500 0.00 076 000600 0.00 077 A000000 Y 077 B000000 N 077 E000000 Y 077 I000000 Y 077 Q010000 Y 078 000000 N 080 A00AA00 Continental, St. Paul, AXIS, Federal Ins 080 B00AA00 N/A 080 C00AA00 40000 081 A00AA00 Y 081 B00AA00 193 082 A00AA00 Y 082 B00AA00 150 083 A00AA00 N 083 B00AA00 0 084 A00AA00 N 084 B00AA00 0 085 A00AA00 Y 085 B00AA00 N 086 A010000 0 086 A020000 0 PAGE 25 086 B010000 0 086 B020000 0 086 C010000 0 086 C020000 0 086 D010000 0 086 D020000 0 086 E010000 0 086 E020000 0 086 F010000 0 086 F020000 0 SIGNATURE JIM HOFFMAYER TITLE CFO EX-99.77B ACCT LTTR 2 ICL.txt Report of Independent Registered Public Accounting Firm To the Board of Trustees and Shareholders SEI Institutional International Trust: In planning and performing our audits of the financial statements of SEI Institutional International Trust, comprised of the International Equity Fund, Emerging Markets Equity Fund, International Fixed Income Fund, and the Emerging Markets Debt Fund (collectively, the Funds), as of and for the year ended September 30, 2016, in accordance with the standards of the Public Company Accounting Oversight Board (United States), we considered the Funds 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-SAR, but not for the purpose of expressing an opinion on the effectiveness of the Funds internal control over financial reporting. Accordingly, we express no such opinion. Management of the Funds 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 companys 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 companys 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 companys 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 Funds annual or interim financial statements will not be prevented or detected on a timely basis. Our consideration of the Funds 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 Funds 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 September 30, 2016. This report is intended solely for the information and use of management and the Board of Trustees of SEI Institutional International Trust and the Securities and Exchange Commission and is not intended to be and should not be used by anyone other than these specified parties. /s/ KPMG LLP Philadelphia, PA November 28, 2016 EX-99.77Q1 OTHR EXHB 3 COE.txt SEI LIQUID ASSET TRUST SEI TAX EXEMPT TRUST SEI DAILY INCOME TRUST SEI INSTITUTIONAL MANAGED TRUST SEI INSTITUTIONAL INTERNATIONAL TRUST SEI ASSET ALLOCATION TRUST SEI INSTITUTIONAL INVESTMENTS TRUST ADVISER MANAGED TRUST NEW COVENANT FUNDS SEI INSURANCE PRODUCTS TRUST SEI CATHOLIC VALUES TRUST SEI CAYMAN FOREIGN CORPORATIONS Financial Officer Code of Ethics 1. Introduction The reputation and integrity of SEI Liquid Asset Trust, SEI Tax Exempt Trust, SEI Daily Income Trust, SEI Institutional Managed Trust, SEI Institutional International Trust, SEI Asset Allocation Trust, SEI Institutional Investments Trust, Adviser Managed Trust, New Covenant Funds, SEI Insurance Products Trust, SEI Catholic Values Trust and SEI Cayman Foreign Corporations (each a Trust and, collectively, the Trusts) are valuable assets that are vital to the each Trusts success. The Trusts senior financial officers (SFOs) are responsible for conducting the Trusts business in a manner that demonstrates a commitment to the highest standards of integrity. The Trusts SFOs include the principal executive officer, the principal financial officer, comptroller or principal accounting officer, and any person who performs a similar function. The Sarbanes-Oxley Act of 2002 (the Act) effected sweeping corporate disclosure and financial reporting reform on public companies, including mutual funds, to address corporate malfeasance and assure investors that the companies in which they invest are accurately and completely disclosing financial information. Under the Act, all public companies (including the Trusts) must either have a code of ethics for their SFOs, or disclose why they do not. The Act was intended to foster corporate environments which encourage employees to question and report unethical and potentially illegal business practices. Each Trust has chosen to adopt this Financial Officer Code of Ethics (the Code) to encourage its SFOs to act in a manner consistent with the highest principles of ethical conduct. 2. Purposes of the Code The purposes of this Code are: To promote honest and ethical conduct by each Trusts SFOs, including the ethical handling of actual or apparent conflicts of interest between personal and professional relationships; To assist each Trusts SFOs in recognizing and avoiding conflicts of interest, including disclosing to an appropriate person any material transaction or relationship that reasonably could be expected to give rise to such a conflict; To promote full, fair, accurate, timely, and understandable disclosure in reports and documents that the Trusts file with, or submit to, the SEC and in other public communications made by the Trusts; To promote compliance with applicable laws, rules and regulations; To encourage the prompt internal reporting to an appropriate person of violations of this Code; and To establish accountability for adherence to this Code. 3. Questions about this Code Each Trusts compliance officer designated to oversee compliance with the Trusts Code of Ethics adopted pursuant to Rule 17j-1 shall serve as Compliance Officer for the implementation and administration of this Code. You should direct your questions about this Code to the Compliance Officer. 4. Conduct Guidelines Each Trust has adopted the following guidelines under which the Trusts SFOs must perform their official duties and conduct the business affairs of the Trust. a) Ethical and honest conduct is of paramount importance. Each Trusts SFOs must act with honesty and integrity and avoid violations of this Code, including the avoidance of actual or apparent conflicts of interest with the Trust in personal and professional relationships. b) SFOs must disclose material transactions or relationships. Each Trusts SFOs must disclose to the Compliance Officer any actual or apparent conflicts of interest the SFO may have with the Trust that reasonably could be expected to give rise to any violations of this Code. Such conflicts of interest may arise as a result of material transactions or business or personal relationships to which the SFO may be a party. If it is not possible to disclose the matter to the Compliance Officer, it should be disclosed to the Trusts Chief Financial Officer, Chief Executive Officer or another appropriate person. In addition to disclosing any actual or apparent conflicts of interest in which an SFO is personally involved, the Trusts SFOs have an obligation to report any other actual or apparent conflicts which they discover or of which they otherwise become aware. If you are unsure whether a particular fact pattern gives rise to a conflict of interest, or whether a particular transaction or relationship is material, you should bring the matter to the attention of the Compliance Officer. c) Standards for quality of information shared with service providers of the Trusts. Each Trusts SFOs must at all times seek to provide information to the Trusts service providers (adviser, administrator, outside auditor, outside counsel, custodian, etc.) that is accurate, complete, objective, relevant, timely, and understandable. d) Standards for quality of information included in periodic reports. Each Trusts SFOs must at all times endeavor to ensure full, fair, timely, accurate, and understandable disclosure in the Trusts periodic reports. e) Compliance with laws. Each Trusts SFOs must comply with the federal securities laws and other laws and rules applicable to the Trusts, such as the Internal Revenue Code. f) Standard of care. Each Trusts SFOs must at all times act in good faith and with due care, competence and diligence, without misrepresenting material facts or allowing your independent judgment to be subordinated. Each Trusts SFOs must conduct the affairs of the Trust in a responsible manner, consistent with this Code. g) Confidentiality of information. Each Trusts SFOs must respect and protect the confidentiality of information acquired in the course of their professional duties, except when authorized by the Trust to disclose it or where disclosure is otherwise legally mandated. You may not use confidential information acquired in the course of your work for personal advantage. h) Sharing of information and educational standards. Each Trusts SFOs should share information with relevant parties to keep them informed of the business affairs of the Trust, as appropriate, and maintain skills important and relevant to the Trusts needs. i) Promote ethical conduct. Each Trusts SFOs should at all times proactively promote ethical behavior among peers in your work environment. j) Standards for recordkeeping. Each Trusts SFOs must at all times endeavor to ensure that the Trusts financial books and records are thoroughly and accurately maintained to the best of their knowledge in a manner consistent with applicable laws and this Code. 5. Waivers of this Code You may request a waiver of a provision of this Code by submitting your request in writing to the Compliance Officer for appropriate review. For example, if a family member works for a service provider that prepares a Trusts financial statements, you may have a potential conflict of interest in reviewing those statements and should seek a waiver of this Code to review the work. An executive officer of each Trust, or another appropriate person (such as a designated Board or Audit Committee member), will decide whether to grant a waiver. All waivers of this code must be disclosed to the applicable Trusts shareholders to the extent required by SEC rules. 6. Affirmation of the Code Upon adoption of the Code, each Trusts SFOs must affirm in writing that they have received, read and understand the Code, and annually thereafter must affirm that they have complied with the requirements of the Code. To the extent necessary, each Trusts Compliance Officer will provide guidance on the conduct required by this Code and the manner in which violations or suspected violations must be reported and waivers must be requested. 7. Reporting Violations In the event that an SFO discovers or, in good faith, suspects a violation of this Code, the SFO must immediately report the violation or suspected violation to the Compliance Officer. The Compliance Officer may, in his discretion, consult with another member of the Trusts senior management or the Board in determining how to address the suspected violation. For example, a Code violation may occur when a periodic report or financial statement of a Trust omits a material fact, or is technically accurate but, in the view of the SFO, is written in a way that obscures its meaning. SFOs who report violations or suspected violations in good faith will not be subject to retaliation of any kind. Reported violations will be investigated and addressed promptly and will be treated as confidential to the extent possible. 8. Violations of the Code Dishonest or unethical conduct or conduct that is illegal will constitute a violation of this Code, regardless of whether this Code specifically refers to such particular conduct. A violation of this Code may result in disciplinary action, up to and including removal as an SFO of the Trust. A variety of laws apply to the Trusts and their operations, including the Securities Act of 1933, the Investment Company Act of 1940, state laws relating to duties owed by Trust officers, and criminal laws. The Trusts will report any suspected criminal violations to the appropriate authorities, and will investigate, address and report, as appropriate, non- criminal violations. Dated: September 2015 EX-99.77E LEGAL 4 LEGAL.txt The lawsuit entitled Steven Curd and Rebel Curd v. SEI Investments Management Corporation and SEI Investments Global Funds Services, which was initially filed in the U.S. District Court for the Eastern District of Pennsylvania (the Court) on December 11, 2013, was dismissed with prejudice pursuant to a Stipulation of Dismissal filed with the Court on November 21, 2016.