NON-TXBL CONVERSION A/0 01/07/11 EXCH 1 SHARE FOR 1.000000 OF CUSIP 4812A2603 TRADE DATE 01/07/11 TRADE DATE 01/07/11 1/7 Non Taxable Exchange JPMORGAN PRIME MM FD INSTL CL 829 NON-TXBL CONVERSION A/0 01/07/11 EXCH 1 SHARE FOR 1.000000 OF CUSIP 4812A0367 TRADE DATE 01/07/11 TRADE DATE 01/07/11 12,425,447.190 (12,425,44

CAPITAL SHARE CLASS FUND 3605 FOR JAN @ VARIOUS RATES FROM 0.0003540% TO 0.0004201% 2/1 2/2 Domestic Dividend/Distribution Misc. Disbursement JPMORGAN PRIME MM FD INSTL CL 829 FOR JAN @ VARIOUS RATES FROM 0.0002719% TO 0.0003380% TRANSFERRED BY WIRE TO FIRSTBANK PUERTO RICO FAO FINANCIAL TRUST COMPANY INC AS REQUESTED

there is no change in the interest rate and all interest is left in the account. Cash & Short Term Detail Quantity Cash US DOLLAR Short Term JPMORGAN PRIME MM FD INSTL CL 829 7-Day Annualized Yield: .14% 4812A2-60-3 1,982,348.17 1.00 1,982,348.17 1,982,348.17 1,982.34 269.12 0.10% 1,515.22 1.00 1,515.22 1,515.22

there is no change in the interest rate and all interest is left in the account. Cash & Short Term Detail Quantity Cash US DOLLAR Short Term JPMORGAN PRIME MM FD INSTL CL 829 7-Day Annualized Yield: .10% 4812A2-60-3 1,982,804.13 1.00 1,982,804.13 1,982,804.13 1,982.80 151.28 0.10% 1,515.30 1.00 1,515.30 1,515.30

there is no change in the interest rate and all interest is left in the account. Cash & Short Term Detail Quantity Cash US DOLLAR Short Term JPMORGAN PRIME MM FD INSTL CL 829 7-Day Annualized Yield: .17% 4812A2-60-3 1,982,052.25 1.00 1,982,052.25 1,982,052.25 3,964.10 295.92 0.20% 1,515.18 1.00 1,515.18 1,515.18

there is no change in the interest rate and all interest is left in the account. Cash & Short Term Detail Quantity Cash US DOLLAR Short Term JPMORGAN PRIME MM FD INSTL CL 829 7-Day Annualized Yield: .09% 4812A2-60-3 1,982,617.29 1.00 1,982,617.29 1,982,617.29 1,982.61 186.84 0.10% 1,515.26 1.00 1,515.26 1,515.26

there is no change in the interest rate and all interest is left in the account. Cash & Short Term Detail Quantity Cash US DOLLAR Short Term JPMORGAN PRIME MM FD INSTL CL 829 7-Day Annualized Yield: .10% 4812A2-60-3 1,982,955.41 1.00 1,982,955.41 1,982,955.41 1,982.95 188.78 0.10% 1,515.34 1.00 1,515.34 1,515.34

Page 8 of 20 EFTA01559425 FINANCIAL TRUST COMPANY, INC. ACCT. For the Period 1/1/11 to 1/31/11 Cash & Short Term Detail Quantity Short Term JPMORGAN PRIME MM FD INSTL CL 829 7-Day Annualized Yield: .11% 4812A2-60-3 982,094.07 1.00 982,094.07 982,094.07 982.09 145.50 0.10% Price Market Value Tax Cost Adjusted