Merger Details:

In a merger effective January 29, 2016, unitholders of the following trusts received units of North American Financials Capital Securities Trust (which concurrently was renamed Global Capital Securities Trust) on the following basis: Australian Banc Capital Securities Trust (Class A - 0.413485 units, Class F - 0.391346 units); Canadian Banc Capital Securities Trust (Class A - 0.968751 units, Class F - 0.970716 units); Euro Banc Capital Securities Trust (0.382254 units); and HBanc Capital Securities Trust (Class A S1 - 0.949297 units, Class A S2 - 0.968918 units). These were tax deferred events.