EX-99.77J REVALUATN 3 revaluatn.htm RESTATEMENT OF CAPITAL ACCOUNTS

revaluatn.htm

EX-99.77J REVALUATN

Exhibit 77(j)(b) – Restatement of Capital Accounts

For the year ended July 31, 2012, the Mexico Equity and Income Fund made the following permanent tax adjustments on the statements of assets and liabilities:

		Undistributed	Accumulated Net
		Net Investment	Realized
		Income/(Loss)	Gain/(Loss)	Paid-in Capital
		$190,801	$596,977	$(787,778)

The reclassifications have no effect on net assets or net asset value per share.