-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, RnQI5yuxQ9rQCurkOe477pUmaz/YbggL9ZG5m+kEYrjJP80tfgC2yKpr33LmnkCF oVbEsSNNGqzBzgpjgTRhzQ== 0000940400-04-000528.txt : 20041029 0000940400-04-000528.hdr.sgml : 20041029 20041029100853 ACCESSION NUMBER: 0000940400-04-000528 CONFORMED SUBMISSION TYPE: NSAR-B PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20040831 FILED AS OF DATE: 20041029 DATE AS OF CHANGE: 20041029 EFFECTIVENESS DATE: 20041029 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MATTHEWS INTERNATIONAL FUNDS CENTRAL INDEX KEY: 0000923184 IRS NUMBER: 000000000 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: NSAR-B SEC ACT: 1940 Act SEC FILE NUMBER: 811-08510 FILM NUMBER: 041104508 BUSINESS ADDRESS: STREET 1: FOUR EMBARCADERO CENTER STREET 2: SUITE 550 CITY: SAN FRANCISCO STATE: CA ZIP: 94111 BUSINESS PHONE: 8007898742 MAIL ADDRESS: STREET 1: FOUR EMBARCADERO CENTER STREET 2: SUITE 550 CITY: SAN FRANCISCO STATE: CA ZIP: 94111 NSAR-B 1 mathw.fil PAGE 1 000 B000000 08/31/2004 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 FUNDS 001 B000000 811-08510 001 C000000 8007892742 002 A000000 FOUR EMBARCADERO CENTER, SUITE 550 002 B000000 SAN FRANCISCO 002 C000000 CA 002 D010000 94111 003 000000 N 004 000000 N 005 000000 N 006 000000 N 007 A000000 Y 007 B000000 7 007 C010100 1 007 C020100 MATTHEWS PACIFIC TIGER FUND 007 C030100 N 007 C010200 2 007 C020200 MATTHEWS ASIAN GROWTH & INCOME FUND 007 C030200 N 007 C010300 3 007 C020300 MATTHEWS KOREA FUND 007 C030300 N 007 C010400 4 007 C020400 MATTHEWS CHINA FUND 007 C030400 N 007 C010500 5 007 C020500 MATTHEWS JAPAN FUND 007 C030500 N 007 C010600 6 007 C020600 MATTHEWS ASIAN TECHNOLOGY FUND 007 C030600 N 007 C010700 7 007 C020700 MATTHEWS ASIA PACIFIC FUND 007 C030700 N 007 C010800 8 007 C010900 9 007 C011000 10 008 A00AA01 MATTHEWS INTERNATIONAL CAPITAL MANAGEMENT LLC 008 B00AA01 A 008 C00AA01 801-39520 008 D01AA01 SAN FRANCISCO 008 D02AA01 CA PAGE 2 008 D03AA01 94111 010 A00AA01 PFPC INC. 010 C01AA01 KING OF PRUSSIA 010 C02AA01 PA 010 C03AA01 19406 011 A00AA01 PFPC DISTRIBUTORS, INC. 011 B00AA01 8-46564 011 C01AA01 KING OF PRUSSIA 011 C02AA01 PA 011 C03AA01 19406 012 A00AA01 PFPC INC. 012 B00AA01 85-825 012 C01AA01 KING OF PRUSSIA 012 C02AA01 PA 012 C03AA01 19406 013 A00AA01 TAIT, WELLER & BAKER 013 B01AA01 PHILADELPHIA 013 B02AA01 PA 013 B03AA01 19103 015 A00AA01 THE BANK OF NEW YORK 015 B00AA01 C 015 C01AA01 NEW YORK 015 C02AA01 NY 015 C03AA01 10286 015 E01AA01 X 018 00AA00 Y 019 A00AA00 N 019 B00AA00 0 019 C00AA00 MATTHEWSIN 020 A000001 CREDIT LYONNAIS SECURITIES 020 C000001 648 020 A000002 CS FIRST BOSTON 020 B000002 13-5659485 020 C000002 557 020 A000003 GOLDMAN SACHS & CO. 020 B000003 13-5108880 020 C000003 499 020 A000004 UBS WARBURG 020 C000004 433 020 A000005 PARABIS 020 C000005 394 020 A000006 HSBC SECURITIES 020 B000006 13-2650272 020 C000006 392 020 A000007 JPMORGAN CHASE & CO. 020 C000007 369 020 A000008 SAMSUNG SECURITIES SEOUL 020 C000008 319 020 A000009 DEUTSCHE BANK - ALEX BROWN 020 C000009 218 020 A000010 MORGAN STANLEY & CO. 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A000500 0 030 B000500 0.00 030 C000500 0.00 031 A000500 0 031 B000500 0 032 000500 0 033 000500 0 037 000500 Y 038 000500 490 039 000500 Y 040 000500 Y 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 N PAGE 21 058 A000500 N 059 000500 Y 060 A000500 Y 060 B000500 Y 061 000500 500 062 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 066 C000500 Y 067 000500 N 068 A000500 N 068 B000500 Y 069 000500 N 071 A000500 176037 071 B000500 14643 071 C000500 100497 071 D000500 15 072 A000500 12 072 B000500 0 072 C000500 764 072 D000500 0 072 E000500 0 072 F000500 1021 072 G000500 36 072 H000500 0 072 I000500 275 072 J000500 40 072 K000500 0 072 L000500 22 072 M000500 3 072 N000500 40 072 O000500 0 072 P000500 0 PAGE 22 072 Q000500 36 072 R000500 12 072 S000500 6 072 T000500 0 072 U000500 0 072 V000500 0 072 W000500 3 072 X000500 1494 072 Y000500 11 072 Z000500 -719 072AA000500 1695 072BB000500 0 072CC010500 5816 072CC020500 0 072DD010500 0 072DD020500 0 072EE000500 0 073 A010500 0.0000 073 A020500 0.0000 073 B000500 0.0000 073 C000500 0.0000 074 A000500 3662 074 B000500 0 074 C000500 0 074 D000500 0 074 E000500 0 074 F000500 191807 074 G000500 0 074 H000500 0 074 I000500 0 074 J000500 112 074 K000500 0 074 L000500 1131 074 M000500 4 074 N000500 196716 074 O000500 996 074 P000500 195 074 Q000500 0 074 R010500 0 074 R020500 0 074 R030500 0 074 R040500 269 074 S000500 0 074 T000500 195256 074 U010500 13254 074 U020500 0 074 V010500 14.73 074 V020500 0.00 074 W000500 0.0000 074 X000500 12908 074 Y000500 0 PAGE 23 075 A000500 0 075 B000500 103132 076 000500 0.00 024 000600 N 025 D000601 0 025 D000602 0 025 D000603 0 025 D000604 0 025 D000605 0 025 D000606 0 025 D000607 0 025 D000608 0 028 A010600 3421 028 A020600 0 028 A030600 13 028 A040600 2575 028 B010600 9290 028 B020600 0 028 B030600 14 028 B040600 3251 028 C010600 1304 028 C020600 0 028 C030600 29 028 C040600 5200 028 D010600 2094 028 D020600 0 028 D030600 8 028 D040600 1109 028 E010600 1184 028 E020600 0 028 E030600 7 028 E040600 3001 028 F010600 694 028 F020600 0 028 F030600 10 028 F040600 2496 028 G010600 17987 028 G020600 0 028 G030600 81 028 G040600 17632 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 81 PAGE 24 039 000600 Y 040 000600 Y 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 N 058 A000600 N 059 000600 Y 060 A000600 Y 060 B000600 Y 061 000600 500 062 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 0.0 062 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 29303 071 B000600 13578 PAGE 25 071 C000600 32919 071 D000600 41 072 A000600 12 072 B000600 0 072 C000600 546 072 D000600 0 072 E000600 0 072 F000600 340 072 G000600 16 072 H000600 0 072 I000600 94 072 J000600 41 072 K000600 0 072 L000600 12 072 M000600 1 072 N000600 20 072 O000600 0 072 P000600 0 072 Q000600 16 072 R000600 12 072 S000600 2 072 T000600 0 072 U000600 0 072 V000600 0 072 W000600 97 072 X000600 651 072 Y000600 0 072 Z000600 -105 072AA000600 3487 072BB000600 0 072CC010600 0 072CC020600 2096 072DD010600 18 072DD020600 0 072EE000600 0 073 A010600 0.0029 073 A020600 0.0000 073 B000600 0.0000 073 C000600 0.0000 074 A000600 198 074 B000600 0 074 C000600 0 074 D000600 0 074 E000600 0 074 F000600 34254 074 G000600 0 074 H000600 0 074 I000600 0 074 J000600 0 074 K000600 0 074 L000600 204 PAGE 26 074 M000600 23 074 N000600 34679 074 O000600 0 074 P000600 50 074 Q000600 0 074 R010600 0 074 R020600 0 074 R030600 0 074 R040600 332 074 S000600 0 074 T000600 34297 074 U010600 7105 074 U020600 0 074 V010600 4.83 074 V020600 0.00 074 W000600 0.0000 074 X000600 3884 074 Y000600 0 075 A000600 0 075 B000600 33450 076 000600 0.00 024 000700 Y 025 A000701 NOMURA HOLDINGS, INC. 025 C000701 E 025 D000701 1484 025 A000702 HSBC HOLDINGS PLC ADR 025 C000702 E 025 D000702 701 025 D000703 0 025 D000704 0 025 D000705 0 025 D000706 0 025 D000707 0 025 D000708 0 028 A010700 12031 028 A020700 0 028 A030700 7 028 A040700 1472 028 B010700 24934 028 B020700 0 028 B030700 20 028 B040700 3151 028 C010700 4664 028 C020700 0 028 C030700 52 028 C040700 5594 028 D010700 5504 028 D020700 0 028 D030700 5 028 D040700 1190 028 E010700 3017 PAGE 27 028 E020700 0 028 E030700 4 028 E040700 1472 028 F010700 3275 028 F020700 0 028 F030700 6 028 F040700 1743 028 G010700 53425 028 G020700 0 028 G030700 94 028 G040700 14622 028 H000700 0 029 000700 N 030 A000700 0 030 B000700 0.00 030 C000700 0.00 031 A000700 0 031 B000700 0 032 000700 0 033 000700 0 037 000700 Y 038 000700 94 039 000700 Y 040 000700 Y 041 000700 N 042 A000700 0 042 B000700 0 042 C000700 0 042 D000700 0 042 E000700 0 042 F000700 0 042 G000700 0 042 H000700 0 043 000700 0 044 000700 0 049 000700 N 050 000700 N 051 000700 N 052 000700 N 053 A000700 Y 053 B000700 Y 053 C000700 N 058 A000700 N 059 000700 Y 060 A000700 Y 060 B000700 Y 061 000700 500 062 A000700 N 062 B000700 0.0 062 C000700 0.0 062 D000700 0.0 PAGE 28 062 E000700 0.0 062 F000700 0.0 062 G000700 0.0 062 H000700 0.0 062 I000700 0.0 062 J000700 0.0 062 K000700 0.0 062 L000700 0.0 062 M000700 0.0 062 N000700 0.0 062 O000700 0.0 062 P000700 0.0 062 Q000700 0.0 062 R000700 0.0 063 A000700 0 063 B000700 0.0 066 A000700 Y 066 C000700 Y 067 000700 Y 068 A000700 N 068 B000700 Y 069 000700 N 071 A000700 81100 071 B000700 4850 071 C000700 45137 071 D000700 11 072 A000700 12 072 B000700 1 072 C000700 807 072 D000700 0 072 E000700 0 072 F000700 394 072 G000700 17 072 H000700 0 072 I000700 105 072 J000700 52 072 K000700 0 072 L000700 9 072 M000700 1 072 N000700 17 072 O000700 0 072 P000700 0 072 Q000700 17 072 R000700 8 072 S000700 2 072 T000700 0 072 U000700 36 072 V000700 0 072 W000700 1 072 X000700 659 072 Y000700 6 PAGE 29 072 Z000700 155 072AA000700 0 072BB000700 265 072CC010700 0 072CC020700 877 072DD010700 0 072DD020700 0 072EE000700 0 073 A010700 0.0000 073 A020700 0.0000 073 B000700 0.0000 073 C000700 0.0000 074 A000700 724 074 B000700 0 074 C000700 0 074 D000700 0 074 E000700 0 074 F000700 75123 074 G000700 0 074 H000700 0 074 I000700 0 074 J000700 0 074 K000700 0 074 L000700 642 074 M000700 21 074 N000700 76510 074 O000700 0 074 P000700 94 074 Q000700 0 074 R010700 0 074 R020700 0 074 R030700 0 074 R040700 194 074 S000700 0 074 T000700 76222 074 U010700 7124 074 U020700 0 074 V010700 10.70 074 V020700 0.00 074 W000700 0.0000 074 X000700 5452 074 Y000700 0 075 A000700 0 075 B000700 46844 076 000700 0.00 SIGNATURE RODNEY D. YEE TITLE TREASURER EX-99.77B ACCT LTTR 2 mathw77b.txt REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM ON INTERNAL CONTROL The Board of Trustees and Shareholders Matthews Asian Funds San Francisco, California In planning and performing our audit of the financial statements of the Matthews Pacific Tigers Fund, Matthews Asian Growth & Income Fund, Matthews Korea Fund, Matthews China Fund, Matthews Japan Fund, Matthews Asian Technology Fund and Matthews Asia Pacific Fund, each a series of shares of Matthews Asian Funds, for the year ended August 31, 2004, we considered its internal control, including control activities 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 internal control. The management of the Funds is responsible for establishing and maintaining internal control. In fulfilling this responsibility, estimates and judgments by management are required to assess the expected benefits and related costs of controls. Generally, controls that are relevant to an audit pertain to the entity's objective of preparing financial statements for external purposes that are fairly presented in conformity with accounting principles generally accepted in the United States of America. Those controls include the safeguarding of assets against unauthorized acquisition, use, or disposition. Because of inherent limitations in any internal control, errors or fraud may occur and not be detected. Also, projection of any evaluation of the internal control 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 would not necessarily disclose all matters in internal control 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 one or more of the internal control components does not reduce to a relatively low level the risk that misstatements caused by error or fraud 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 internal control and its operation, including controls for safeguarding securities, that we consider to be material weaknesses, as defined above, as of August 31, 2004. This report is intended solely for the information and use of management and the Board of Trustees and Shareholders of Matthews Asian Funds 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/Tait, Weller & Baker Philadelphia, Pennsylvania September 24, 2004 -----END PRIVACY-ENHANCED MESSAGE-----