0000940400-01-500390.txt : 20011101 0000940400-01-500390.hdr.sgml : 20011101 ACCESSION NUMBER: 0000940400-01-500390 CONFORMED SUBMISSION TYPE: NSAR-B PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20010831 FILED AS OF DATE: 20011030 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MATTHEWS INTERNATIONAL FUNDS CENTRAL INDEX KEY: 0000923184 STANDARD INDUSTRIAL CLASSIFICATION: [] FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: NSAR-B SEC ACT: 1940 Act SEC FILE NUMBER: 811-08510 FILM NUMBER: 1770524 BUSINESS ADDRESS: STREET 1: C/O FIRST DATA INVESTOR SERVICE GROUP IN STREET 2: 3200 HORIZON DRIVE BOX 61503 CITY: KING OF PRUSSIA STATE: PA ZIP: 19406 MAIL ADDRESS: STREET 1: FIRST DATA INVESTOR SERIVES GROUP INC STREET 2: 3200 HORIZON DRIVE CITY: KING OF PRUSSIA STATE: PA ZIP: 19406 NSAR-B 1 matthews.fil PAGE 1 000 B000000 08/31/2001 000 C000000 0000923184 000 D000000 N 000 E000000 NF 000 F000000 Y 000 G000000 N 000 H000000 N 000 I000000 6.1 000 J000000 A 001 A000000 MATTHEWS INTERNATIONAL 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000500 Y 038 000500 79 039 000500 Y 040 000500 N 041 000500 N 042 A000500 0 042 B000500 0 042 C000500 0 042 D000500 0 042 E000500 0 042 F000500 0 042 G000500 0 042 H000500 0 043 000500 0 044 000500 0 049 000500 N 050 000500 N 051 000500 N 052 000500 N 053 A000500 Y 053 B000500 Y 058 A000500 N 059 000500 Y 060 A000500 Y 060 B000500 Y 061 000500 2500 062 A000500 N 062 B000500 0.0 062 C000500 0.0 062 D000500 0.0 062 E000500 0.0 062 F000500 0.0 062 G000500 0.0 062 H000500 0.0 062 I000500 0.0 062 J000500 0.0 062 K000500 0.0 062 L000500 0.0 062 M000500 0.0 062 N000500 0.0 062 O000500 0.0 062 P000500 0.0 062 Q000500 0.0 062 R000500 0.0 063 A000500 0 063 B000500 0.0 066 A000500 Y PAGE 21 066 C000500 Y 067 000500 N 068 A000500 N 068 B000500 Y 069 000500 N 071 A000500 8941 071 B000500 16683 071 C000500 12578 071 D000500 71 072 A000500 6 072 B000500 -2 072 C000500 71 072 D000500 0 072 E000500 79 072 F000500 125 072 G000500 18 072 H000500 0 072 I000500 35 072 J000500 25 072 K000500 0 072 L000500 5 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0 028 B040600 1374 028 C010600 810 028 C020600 0 028 C030600 0 028 C040600 1488 028 D010600 657 028 D020600 0 028 D030600 0 028 D040600 184 028 E010600 1367 028 E020600 0 028 E030600 0 028 E040600 631 028 F010600 578 028 F020600 0 028 F030600 0 PAGE 23 028 F040600 1512 028 G010600 7897 028 G020600 0 028 G030600 0 028 G040600 7218 028 H000600 0 029 000600 N 030 A000600 0 030 B000600 0.00 030 C000600 0.00 031 A000600 0 031 B000600 0 032 000600 0 033 000600 0 037 000600 Y 038 000600 442 039 000600 Y 040 000600 N 041 000600 N 042 A000600 0 042 B000600 0 042 C000600 0 042 D000600 0 042 E000600 0 042 F000600 0 042 G000600 0 042 H000600 0 043 000600 0 044 000600 0 049 000600 N 050 000600 N 051 000600 N 052 000600 N 053 A000600 Y 053 B000600 Y 053 C000600 N 058 A000600 N 059 000600 Y 060 A000600 Y 060 B000600 Y 061 000600 2500 062 A000600 N 062 B000600 0.0 062 C000600 0.0 062 D000600 0.0 062 E000600 0.0 062 F000600 0.0 062 G000600 0.0 062 H000600 0.0 062 I000600 0.0 062 J000600 0.0 PAGE 24 062 K000600 0.0 062 L000600 0.0 062 M000600 0.0 062 N000600 0.0 062 O000600 0.0 062 P000600 0.0 062 Q000600 0.0 062 R000600 0.0 063 A000600 0 063 B000600 0.0 066 A000600 Y 066 C000600 Y 067 000600 N 068 A000600 N 068 B000600 Y 069 000600 N 071 A000600 24405 071 B000600 28671 071 C000600 13466 071 D000600 181 072 A000600 6 072 B000600 5 072 C000600 64 072 D000600 0 072 E000600 442 072 F000600 133 072 G000600 21 072 H000600 0 072 I000600 41 072 J000600 74 072 K000600 0 072 L000600 5 072 M000600 2 072 N000600 27 072 O000600 0 072 P000600 0 072 Q000600 14 072 R000600 8 072 S000600 1 072 T000600 0 072 U000600 25 072 V000600 0 072 W000600 5 072 X000600 358 072 Y000600 92 072 Z000600 244 072AA000600 0 072BB000600 12868 072CC010600 2014 072CC020600 0 072DD010600 615 PAGE 25 072DD020600 0 072EE000600 0 073 A010600 0.2165 073 A020600 0.0000 073 B000600 0.0000 073 C000600 0.0000 074 A000600 26 074 B000600 0 074 C000600 0 074 D000600 0 074 E000600 0 074 F000600 9597 074 G000600 0 074 H000600 0 074 I000600 0 074 J000600 0 074 K000600 0 074 L000600 3 074 M000600 25 074 N000600 9651 074 O000600 6 074 P000600 9 074 Q000600 0 074 R010600 0 074 R020600 0 074 R030600 0 074 R040600 29 074 S000600 0 074 T000600 9607 074 U010600 2725 074 U020600 0 074 V010600 3.53 074 V020600 0.00 074 W000600 0.0000 074 X000600 362 074 Y000600 0 075 A000600 0 075 B000600 13601 076 000600 0.00 SIGNATURE MICHAEL O'DONNELL TITLE FINANCIAL ACCOUNTANT EX-99 3 mathews77.txt EXHIBIT INDEX Exhibit A: Attachment to item 77B: Accountants report on internal control ------------------------------------------------------- Exhibit A: REPORT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS ON INTERNAL CONTROL STRUCTURE The Board of Trustees Matthews Asian Funds San Francisco, California In planning and performing our audits of the financial statements of Matthews Pacific Tiger Fund, Matthews Asian Growth and Income Fund, Matthews Korea Fund, Matthews Dragon Century China Fund, Matthews Asian Technology Fund and Matthews Japan Fund, each a series of shares of common stock of Matthews Asian Funds, for the year ended August 31, 2001, we considered their internal control structure, including procedures for safeguarding securities, in order to determine our auditing procedures for the purpose of expressing our opinion on the financial statements and to comply with the requirements of Form N-SAR, not to provide assurance on the internal control structure. The management of the Funds is responsible for establishing and maintaining an internal control structure. In fulfilling this responsibility, estimates and judgments by management are required to assess the expected benefits and related costs of internal control structure policies and procedures. Two of the objectives of an internal control structure are to provide management with reasonable, but not absolute, assurance that assets are safeguarded against loss from unauthorized use or disposition, and that transactions are executed in accordance with management's authorization and recorded properly to permit preparation of financial statements in conformity with accounting principles generally accepted in the United States of America. Because of inherent limitations in any internal control structure, errors or irregularities may occur and not be detected. Also, projection of any evaluation of the structure to future periods is subject to the risk that it may become inadequate because of changes in conditions or that the effectiveness of the design and operation may deteriorate. Our consideration of the internal control structure would not necessarily disclose all matters in the internal control structure that might be material weaknesses under standards established by the American Institute of Certified Public Accountants. A material weakness is a condition in which the design or operation of the specific internal control structure elements does not reduce to a relatively low level the risk that errors or irregularities in amounts that would be material in relation to the financial statements being audited may occur and not be detected within a timely period by employees in the normal course of performing their assigned functions. However, we noted no matters involving the internal control structure, including procedures for safeguarding securities, that we consider to be material weaknesses, as defined above, as of August 31, 2001. This report is intended solely for the information and use of management and the Securities and Exchange Commission, and should not be used for any other purpose. TAIT, WELLER & BAKER Philadelphia, Pennsylvania October 5, 2001