Brian David McChesney

Energy Split Corp. Inc. (the 'Company'), incorporated under the laws of Québec on July 24, 2003, is a mutual fund corporation created to generate fixed cumulative preferential tax efficient distributions for the holders of the ROC Preferred Shares and to enable holders of the Capital Yield Shares to receive leveraged tax efficient distributions from a fixed portfolio (the 'Royalty Trust Portfolio') consisting of oil and gas royalty trusts listed on the Toronto Stock Exchange (the 'TSX'). The Company has its registered office at 1155 René-Lévesque Boulevard West, 40th Floor, Montréal, Québec, H3B 3V2.

Founded in 1939, Scotia Capital, Inc. is a full-service financial services firm headquartered in Toronto, Ontario. The firm is a subsidiary of the Bank of Nova Scotia (NYSE: BNS) Their global operations are divided into two primary business units: (1) global corporate and investment banking and (2) global capital markets.

Energy Split Corp. II, Inc. is a mutual fund corporation created to generate fixed cumulative preferential tax efficient distributions for the holders of the ROC preferred shares and enable holders of the capital yield shares to receive leveraged tax efficient distributions from a fixed portfolio, consisting of oil and gas royalty trusts listed on the Toronto Stock Exchange. The company was founded on September 29, 2004 and is headquartered Toronto, Canada.

BNS Split Corp. II is closed-end investment trust, which invests in common shares of The Bank of Nova Scotia. The company was founded on June 29, 2004 and is headquartered in Toronto, Canada.

Allbanc Split Corp. II is a closed end investment fund. It invests in common shares of Bank of Montreal, Canadian Imperial Bank of Commerce, National Bank of Canada, Royal Bank of Canada, The Bank of Nova Scotia and The Toronto-Dominion Bank. The company was founded on December 7, 2005 and is headquartered in Toronto, Canada.

Canadian Wireless Trust operates as a closed-end investment trust, which holds common shares that reflect an initially equal weighted exposure to the Canadian telecommunications companies. Its investments and portfolio is managed by the Canadian Wireless Ltd. The company was founded on September 28, 2006 and is headquartered in Toronto, Canada.

Diversified Private Equity Corp. is a mutual fund company provides shareholders with tax efficient exposure to the total return of an initially equally-weighted portfolio of securities consisting of ten firms specializing in private equity investments that are publicly traded in North America and ten firms specializing in private equity investments that are publicly traded in Europe. Scotia Capital Inc. is the administrator of the Company. The company was founded on November 11, 2006 and is headquartered in Toronto, Canada

R Split III Corp. is a mutual fund company, which invests in common shares of the Royal Bank of Canada. The company was founded on January 30, 2007 and is headquartered in Toronto, Canada.

SL Split Corp. is a close-end investment fund/investment trust. The company invest its funds in common shares of Sun Life Financial, Inc. It provides the holders with a leveraged investment, the value of which is linked to changes in the market price of the Sun Life Shares. SL Split was founded on September 20, 2007 and is headquartered in Toronto, Canada.

Advantaged Canadian High Yield Bond Fund operates as a closed-end investment fund. Its investment objective is to preserve and enhance the net asset value of the fund; and provide unitholders with quarterly distributions through investment in the portfolio of Canadian high yield corporate bonds. The company was founded on March 7, 2011 and is headquartered in Toronto, Canada.

Moneda Latam Corporate Bond Fund is a closed-end investment fund. It provides investment exposure to investors and unit holders who invest in a diversified portfolio of fixed income securities of companies located in, or with significant operations in, Latin America. The firm’s investment objectives are to preserve and enhance the net asset value of the fund and provide unit holders with quarterly tax-advantaged distributions consisting primarily of returns of capital. The company was founded on October 26, 2011 and is headquartered in Toronto, Canada.

Moneda LatAm Fixed Income Fund is a closed end investment fund. The fund's investment objectives are to preserve and enhance the net asset value of the fund and provide unit holders with quarterly tax advantaged distributions consisting primarily of returns of capital, in each case through exposure by virtue of the forward agreement to a diversified portfolio consisting primarily of U.S. dollar denominated high yield fixed income securities of companies in Latin America. The company was founded on May 30, 2012 and is headquartered in Toronto, Canada.

Top 20 Dividend Trust is a closed-end investment trust. It provides stable monthly distributions and the opportunity for capital appreciation. The company Its investment objectives are to provide holders of units with stable monthly distributions and the opportunity for capital appreciation. The company is managed by Scotia Managed Cos Administration Inc. Top 20 Dividend Trust was founded on April 27, 2012 and is headquartered in Toronto, Canada.

Top 20 U.S. Dividend Trust is a closed-end investment fund. It provides investors with investment exposure to an equally-weighted portfolio. The company was founded on September 12, 2012 and is headquartered in Toronto, Canada.

Top 20 Europe Dividend Trust operates as a closed-end investment fund/investment trust. It provides investors with investment exposure, on a tax-advantaged basis, to an equally-weighted portfolio comprised of the twenty highest yielding equity securities included in The Europe Dow, a regional index of the Dow Jones Industrial Average. Top 20 Europe Dividend Trust was founded on November 27, 2012 and is headquartered in Toronto, Canada.

Moneda LatAm Growth Fund is a closed-end investment fund. It offers investment exposure to publicly-listed equity securities, opportunity for capital appreciation, and quarterly distributions to its clients. The company was founded on April 29, 2013 and is headquartered in Toronto, Canada.

B Split II Corp. is a mutual fund corporation. The company's principal activity is undertaking is to invest in common shares of BCE Inc. The company is headquartered in Toronto, Canada.

Scotia Managed Companies Administration, Inc. (Scotia Managed Companies) is a mutual fund manager headquartered in Toronto, Ontario. The firm is a subsidiary of Scotia Capital, Inc., which is owned by The Bank of Nova Scotia (TSE: BNS) in Canada. Scotia Managed Companies structures and manages investment products that provide exceptional return opportunities to investors and offers a range of different investment products.

AllBanc Split Corp. is a mutual fund corporation. It holds a portfolio of common shares of Bank of Montreal; Bank of Nova Scotia; Canadian Imperial Bank of Commerce; Royal Bank of Canada; and The Toronto-Dominion Bank. The company was founded on December 17, 1997 and is headquartered in Toronto, Canada.

SCITI ROCS Trust is a Closed-End Investment Fund/Investment Trust. The fund primarily invests in the equity securities of income funds, corporations and other entities which are held by SCITI Fund as a unit holder of the trust. It is an investment trust established under the laws of the province of Ontario and is governed by an amended and restated declaration of Trust. The company was founded on April 28, 2005 and is headquartered in Toronto, Canada.

GVIC Communications Corp. operates as an information and marketing solutions company. The firm engages in the provision of information and related services through print and digital media. It operates through following segments: Environmental and Property Information, Commodity Information and Community Media. The company was founded in 1990 and is headquartered in Vancouver, Canada.