The Fund adjusts the classification of distributions to shareholders to reflect
the differences between financial statement amounts and distributions determined
in accordance with income tax regulations. Accordingly, during the year ended
September 30, 2001, amounts have been reclassified to reflect a decrease in
paid-in capital of $17,514,910, a decrease in overdistributed net investment
income of $431,117, and a decrease in accumulated net realized loss on
investments of $17,083,793. As noted in the Statement of Changes in Net Assets,
for federal income tax purposes, the Fund realized a return of capital of
$16,326,092. Net assets of the Fund were unaffected by the reclassifications.