Subscription Receipts

On November 24th, 2005, Versacold completed an offering of subscription receipts. Holders of Versacold Subscription Receipts on November 30th, 2005 received a distribution of $0.0775 per receipt, with return of capital being $0.06473 per receipt. This one-time return of capital should be subtracted manually from the cost of the subscription receipt and the conversion of the receipts into Versacold units should be entered as a buy of Versacold units using the ACB of the receipts as the settlement amount.