0000936772-01-500245.txt : 20011009 0000936772-01-500245.hdr.sgml : 20011009 ACCESSION NUMBER: 0000936772-01-500245 CONFORMED SUBMISSION TYPE: N-14/A PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20010926 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ALLIANCE VARIABLE PRODUCTS SERIES FUND INC CENTRAL INDEX KEY: 0000825316 STANDARD INDUSTRIAL CLASSIFICATION: [] FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: N-14/A SEC ACT: 1933 Act SEC FILE NUMBER: 333-66084 FILM NUMBER: 1744797 BUSINESS ADDRESS: STREET 1: 500 PLAZA DRIVE STREET 2: 1345 AVENUE OF THE AMERICAS 31ST FL CITY: NEW YORK STATE: NY ZIP: 10105 BUSINESS PHONE: 2013194105 MAIL ADDRESS: STREET 1: ALLIANCE CAPITAL MANGEMENT LP STREET 2: 1345 AVENUE OF THE AMERICAS CITY: NEW YORK STATE: NY ZIP: 10105 N-14/A 1 edg6973k.txt BRINSON N-14 PRE-EFFECTIVE Document is copied. As filed with the Securities and Exchange Commission on September 26, 2001 Registration No. 333-66084 U.S. SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 ------------------------- FORM N-14 |x|Pre-Effective Amendment No.2 || Post-Effective Amendment No. REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 ------------------------- ALLIANCE VARIABLE PRODUCTS SERIES FUND, INC.* (Exact Name of Registrant as Specified in Charter) (800) 221-5672 (Area Code and Telephone Number) 1345 Avenue of the Americas, New York, New York 10105 (Address of Principal Executive Offices) ------------------------- EDMUND P. BERGAN, JR. Alliance Capital Management, L.P. 1345 Avenue of the Americas New York, New York 10105 (Name and Address of Agents for Service) ------------------------- Approximate Date of Proposed Public Offering: As soon as practicable after this Registration Statement becomes effective. ------------------------- Pursuant to Rule 429 under the Securities Act of 1933, no filing fee is required because an indefinite number of shares have previously been registered pursuant to Rule 24f-2 under the Investment Company Act of 1940, as amended. *On behalf of its Total Return Portfolio, International Portfolio, Global Bond Portfolio, Growth and Income Portfolio, Growth Portfolio, U.S. Government/High Grade Securities Portfolio, High Yield Portfolio and Quasar Portfolio. TABLE OF CONTENTS Section Title Page ---- VOTING INFORMATION.............................................................1 NOTICE OF SPECIAL MEETING OF SHAREHOLDERS......................................7 PROSPECTUS/PROXY STATEMENT....................................................11 OVERVIEW OF MERGER............................................................14 Proposed Transaction......................................................14 Operating Expenses........................................................15 Federal Income Tax Consequences...........................................26 Comparison of Investment Objectives, Policies and Restrictions............26 Comparison of Distribution Policies and Purchase, Exchange and Redemption Procedures.....................................................34 Investment Advisors.......................................................35 SUMMARY OF PRINCIPAL RISKS....................................................36 Interest Rate Risk........................................................36 Credit Risk...............................................................36 Market Risk...............................................................37 Industry/Sector Risk......................................................37 Capitalization Risk.......................................................37 Foreign Risk..............................................................37 Currency Risk.............................................................37 Country or Geographic Risk................................................37 Leveraging Risk...........................................................38 Derivatives Risk..........................................................38 Liquidity Risk............................................................38 Management Risk...........................................................38 Focused Portfolio Risk....................................................38 Allocation Risk...........................................................38 Chart of Principal Risks by Portfolio.....................................39 SPECIAL MEETING OF SHAREHOLDERS...............................................40 THE PROPOSAL..................................................................41 Approval or Disapproval of Agreement and Plan of Acquisition and Termination...............................................................41 Trustees' Recommendations.................................................42 Required Shareholder Vote.................................................42 Background and Reasons for the Proposed Merger............................42 INFORMATION ABOUT THE MERGERS.................................................44 Agreement and Plan of Reorganization......................................44 Description of the Merger Shares..........................................45 Organization..............................................................45 Meetings of Shareholders..................................................46 Quorums...................................................................46 Number of Directors.......................................................46 Removal of Trustees or Directors..........................................46 -i- Indemnification...........................................................46 Personal Liability........................................................48 Termination...............................................................48 Federal income tax consequences...........................................48 Capitalization............................................................50 VOTING INFORMATION............................................................53 Record date, quorum and method of tabulation..............................53 Shares outstanding and beneficial ownership...............................53 Contact owner Instructions................................................53 Soliciation of instructions...............................................53 Revocation of Instructions................................................54 Shareholder Proposals At Future Meetings of Shareholders..................54 Adjournment...............................................................54 INFORMATION ABOUT THE PORTFOLIOS..............................................55 APPENDIX A: FORM OF AGREEMENT AND PLAN OF ACQUISITION AND TERMINATION.......A-1 APPENDIX B: EXCERPTS FROM THE ALLIANCE FUND ANNUAL REPORT....................B-1 Alliance Total Return Portfolio..........................................B-1 Alliance International Portfolio.........................................B-5 Alliance Global Bond Portfolio...........................................B-8 Alliance Growth & Income Portfolio......................................B-11 Alliance Growth Portfolio...............................................B-14 Alliance U.S./High Grade Portfolio......................................B-17 Alliance High Yield Portfolio...........................................B-20 Alliance Quasar Portfolio...............................................B-23 APPENDIX C: FINANCIAL HIGHLIGHTS OF THE ACQUIRING PORTFOLIOS.................C-1 -ii- [LOGO] September 26, 2001 Dear Variable Annuity Contract Owner: [________________] Insurance Company has been offering variable annuity contracts Separate Account [__] (the "Separate Account"), a unit investment trust, since ____. The Separate Account consists of [_________](_#_) investment divisions (the "Divisions"), each of which is available under an annuity contract (each a "Contract") funded through the Separate Account. If you've had your Contract for some time, you'll recall that we periodically ask you to tell us how you would like us to represent your interests at meetings of shareholders of Brinson Series Trust (the "Brinson Trust"). The issues that are considered at shareholder meetings generally have to do with the management of the Brinson Trust and/or the various portfolios within the Brinson Trust. The Brinson Trust is a family of portfolios, some of which underlie the investment options in your Contract, and it includes the Balanced Portfolio, the Global Equity Portfolio, the Global Income Portfolio, the Growth and Income Portfolio, the Growth Portfolio, the High Grade Fixed Income Portfolio, the High Income Portfolio, the Small Cap Portfolio, and the Strategic Income Portfolio. Included in this booklet is information about the upcoming shareholders' meeting (the "Special Meeting"): o A NOTICE OF A SPECIAL MEETING OF THE SHAREHOLDERS OF EACH OF THE BRINSON PORTFOLIOS, which summarizes the issues for which you are being asked to provide voting instructions; o AN INFORMATION STATEMENT, which outlines the voting procedures; and o A PROSPECTUS/PROXY STATEMENT FOR THE SPECIAL MEETING, which provides comprehensive information on the specific issues being considered at the Special Meeting. ALSO ENCLOSED ARE YOUR BALLOT AND POSTAGE-PAID RETURN ENVELOPE. We encourage you to review each of these items thoroughly. Once you've determined how you would like us to vote your shares at the Special Meeting, please mark your preferences on your ballot, making sure that you sign and date your ballot before mailing it to us in the postage-paid return envelope. A prompt response on your part will help to ensure that your interests are represented. Sincerely, [ ] ----------------- [ Title ] ----------------- [INSURANCE COMPANY] NOTICE OF SPECIAL MEETING OF SHAREHOLDERS OF BRINSON SERIES TRUST BALANCED PORTFOLIO GLOBAL EQUITY PORTFOLIO GLOBAL INCOME PORTFOLIO GROWTH AND INCOME PORTFOLIO GROWTH PORTFOLIO HIGH GRADE FIXED INCOME PORTFOLIO HIGH INCOME PORTFOLIO SMALL CAP PORTFOLIO STRATEGIC INCOME PORTFOLIO To be held on October 18, 2001 Dear [Insurance Company] Client: The net purchase payments made under your [Insurance Company ("____")] variable annuity contract ("Contract") have been allocated at your direction to investment divisions ("Divisions") of Separate Account [__] (the "Separate Account"). The Divisions of the Separate Account invest in one or more corresponding series of Brinson Series Trust (the "Brinson Trust"), an open end management investment company, including one or more of the Balanced Portfolio (the "Brinson Balanced Portfolio"), the Global Equity Portfolio (the "Brinson Global Equity Portfolio"), the Global Income Portfolio (the "Brinson Global Income Portfolio"), the Growth and Income Portfolio (the "Brinson Growth and Income Portfolio"), the Growth Portfolio (the "Brinson Growth Portfolio"), the High Grade Fixed Income Portfolio (the "Brinson High Grade Portfolio"), the High Income Portfolio (the "Brinson High Income Portfolio"), the Small Cap Portfolio (the "Brinson Small Cap Portfolio"), and the Strategic Income Portfolio (the "Brinson Strategic Income Portfolio") (each a "Brinson Portfolio"). As a contract owner of record at the close of business on August 10, 2001 (the "Record Date")(a "Contract Owner"), you are entitled to instruct [__] as to how it should vote on certain proposals to be considered at a Special Meeting of each Portfolio's shareholders. The Special Meeting of Shareholders of each Brinson Portfolio will be held on October 18, 2001, at 10:00 a.m. at the offices of UBS PaineWebber Inc., 1285 Avenue of the Americas, New York, New York 10019 to consider the following, on one or more of which you are entitled to provide [___] with voting instructions: 1. To approve an Agreement and Plan of Acquisition and Termination providing for the transfer of all of the assets of the Brinson Balanced Portfolio to the Total Return Portfolio (the "Alliance Total Return Portfolio") of Alliance Variable Products Series Fund, Inc. (the "Alliance Fund"), in exchange for shares of the Alliance Total Return Portfolio and the assumption by the Alliance Total Return Portfolio -2- of stated liabilities of the Brinson Balanced Portfolio, and the distribution of such shares to the shareholders of the Brinson Balanced Portfolio in liquidation and dissolution of the Brinson Balanced Portfolio. (To be voted upon by the shareholders of the Brinson Balanced Portfolio only.) 2. To approve an Agreement and Plan of Acquisition and Termination providing for the transfer of all of the assets of the Brinson Global Equity Portfolio to the International Portfolio of the Alliance Fund (the "Alliance International Portfolio"), in exchange for shares of the Alliance International Portfolio and the assumption by the Alliance International Portfolio of stated liabilities of the Brinson Global Equity Portfolio, and the distribution of such shares to the shareholders of the Brinson Global Equity Portfolio in liquidation and dissolution of the Brinson Global Equity Portfolio. (To be voted upon by the shareholders of the Brinson Global Equity Portfolio only.) 3. To approve an Agreement and Plan of Acquisition and Termination providing for the transfer of all of the assets of the Brinson Global Income Portfolio to the Global Bond Portfolio of the Alliance Fund (the "Alliance Global Bond Portfolio"), in exchange for shares of the Alliance Global Bond Portfolio and the assumption by the Alliance Global Bond Portfolio of stated liabilities of the Brinson Global Income Portfolio, and the distribution of such shares to the shareholders of the Brinson Global Income Portfolio in liquidation and dissolution of the Brinson Global Income Portfolio. (To be voted upon by the shareholders of the Brinson Global Income Portfolio only.) 4. To approve an Agreement and Plan of Acquisition and Termination providing for the transfer of all of the assets of the Brinson Growth and Income Portfolio to the Growth and Income Portfolio of the Alliance Fund (the "Alliance Growth and Income Portfolio"), in exchange for shares of the Alliance Growth and Income Portfolio and the assumption by the Alliance Growth and Income Portfolio of stated liabilities of the Brinson Growth and Income Portfolio, and the distribution of such shares to the shareholders of the Brinson Growth and Income Portfolio in liquidation and dissolution of the Brinson Growth and Income Portfolio. (To be voted upon by the shareholders of the Brinson Growth and Income Portfolio only.) 5. To approve an Agreement and Plan of Acquisition and Termination providing for the transfer of all of the assets of the Brinson Growth Portfolio to the Growth Portfolio of the Alliance Fund (the "Alliance Growth Portfolio"), in exchange for shares of the Alliance Growth Portfolio and the assumption by the Alliance Growth Portfolio of stated liabilities of the Brinson Growth Portfolio, and the distribution of such shares to the shareholders of the Brinson Growth Portfolio in liquidation and dissolution of the Brinson Growth Portfolio. (To be voted upon by the shareholders of the Brinson Growth Portfolio only.) 6. To approve an Agreement and Plan of Acquisition and Termination providing for the transfer of all of the assets of the Brinson High Grade -3- Portfolio to the U.S. Government/High Grade Securities Portfolio of the Alliance Fund (the "Alliance U.S./High Grade Portfolio"), in exchange for shares of the Alliance U.S./High Grade Portfolio and the assumption by the Alliance U.S./High Grade Portfolio of stated liabilities of the Brinson High Grade Portfolio, and the distribution of such shares to the shareholders of the Brinson High Grade Portfolio in liquidation and dissolution of the Brinson High Grade Portfolio. (To be voted upon by the shareholders of the Brinson High Grade Portfolio only.) 7. To approve an Agreement and Plan of Acquisition and Termination providing for the transfer of all of the assets of the Brinson High Income Portfolio to the High Yield Portfolio of the Alliance Fund (the "Alliance High Yield Portfolio"), in exchange for shares of the Alliance High Yield Portfolio and the assumption by the Alliance High Yield Portfolio of stated liabilities of the Brinson High Income Portfolio, and the distribution of such shares to the shareholders of the Brinson High Income Portfolio in liquidation and dissolution of the Brinson High Income Portfolio. (To be voted upon by the shareholders of the Brinson High Income Portfolio only.) 8. To approve an Agreement and Plan of Acquisition and Termination providing for the transfer of all of the assets of the Brinson Small Cap Portfolio to the Quasar Portfolio of the Alliance Fund (the "Alliance Quasar Portfolio"), in exchange for shares of the Alliance Quasar Portfolio and the assumption by the Alliance Quasar Portfolio of stated liabilities of the Brinson Small Cap Portfolio, and the distribution of such shares to the shareholders of the Brinson Small Cap Portfolio in liquidation and dissolution of the Brinson Small Cap Portfolio. (To be voted upon by the shareholders of the Brinson Small Cap Portfolio only.) 9. To approve an Agreement and Plan of Acquisition and Termination providing for the transfer of all of the assets of the Brinson Strategic Income Portfolio to the Alliance Global Bond Portfolio, in exchange for shares of the Alliance Global Bond Portfolio and the assumption by the Alliance Global Bond Portfolio of stated liabilities of the Brinson Strategic Income Portfolio, and the distribution of such shares to the shareholders of the Brinson Strategic Income Portfolio in liquidation and dissolution of the Brinson Strategic Income Portfolio. (To be voted upon by the shareholders of the Brinson Strategic Income Portfolio only.) 10. To transact such other business as may properly come before the meeting. Attached to this notice are the Information Statement of [insurance company] and the Prospectus/Proxy Statement of the Alliance Fund. You are urged to read both of these statements before completing your ballot. ------------------------- Amy R. Doberman Secretary Brinson Series Trust -4- September 26, 2001 -------------------------------------------------------------- It is important that your contract be represented. Please promptly mark your voting instructions on the enclosed ballot; then, sign, date and mail it in the accompanying envelope, which is addressed for your convenience. No postage is required if mailed in the United States. Your prompt response will help avoid the unnecessary expense of a further solicitation of ballots. -------------------------------------------------------------- [________________] INSURANCE COMPANY -------------------------------- INFORMATION STATEMENT REGARDING A SPECIAL MEETING OF THE SHAREHOLDERS OF BRINSON SERIES TRUST BALANCED PORTFOLIO GLOBAL EQUITY PORTFOLIO GLOBAL INCOME PORTFOLIO GROWTH AND INCOME PORTFOLIO GROWTH PORTFOLIO HIGH GRADE FIXED INCOME PORTFOLIO HIGH INCOME PORTFOLIO SMALL CAP PORTFOLIO STRATEGIC INCOME PORTFOLIO ------------------------------ September 26, 2001 GENERAL This information statement is furnished by [___________________] Insurance Company ("[___]"), a [State] life insurance company, to owners ("Contract Owners") of its variable annuity contracts ("Contracts") who had net purchase payments allocated to any of the Balanced Portfolio, the Global Equity Portfolio, the Global Income Portfolio, the Growth and Income Portfolio, the Growth Portfolio, the High Grade Fixed Income Portfolio, the High Income Portfolio, the Small Cap Portfolio, and the Strategic Income Portfolio investment divisions of [___]'s Separate Account [__] (the "Separate Account") as of August 10, 2001 (the "Record Date"). The assets in each such investment division of the Separate Account (the "Divisions") are invested in the shares of beneficial interest of one or more of the Balanced Portfolio (the "Brinson Balanced Portfolio"), the Global Equity Portfolio (the "Brinson Global Equity Portfolio"), the Global Income Portfolio (the "Brinson Global Income Portfolio"), the Growth and Income Portfolio -5- (the "Brinson Growth and Income Portfolio"), the Growth Portfolio (the "Brinson Growth Portfolio"), the High Grade Fixed Income Portfolio (the "Brinson High Grade Portfolio"), the High Income Portfolio (the "Brinson High Income Portfolio"), the Small Cap Portfolio (the "Brinson Small Cap Portfolio") and the Strategic Income Portfolio (the "Brinson Strategic Income Portfolio"), (each "Brinson Portfolio") each a series of Brinson Series Trust (the "Brinson Trust"). [Insurance Company] is required to offer Contract Owners the opportunity to instruct [___], as owner of all Brinson Trust shares held by the Separate Account, as to how it should vote on the proposals to be considered at the Special Meeting of the shareholders of one or more of the Brinson Portfolios referred to in the preceding notice, and at any adjournments thereof (collectively, the "Special Meeting"). The proposals to be considered at the Special Meeting are discussed in the enclosed Prospectus/Proxy Statement. Contract Owners are urged to read the enclosed Prospectus/Proxy Statement prior to completing the ballot. [Insurance Company] is a[n indirect, wholly owned] subsidiary of [__________________]. The home office of [___] is located at [___________________], and the mailing address is [___________________]. This Information Statement and the accompanying ballot are being mailed to Contract Owners on or about October 1, 2001. HOW TO INSTRUCT [____] To instruct [____] as to how to vote their shares of beneficial interest of the Brinson Trust (the "Shares") held in the Divisions, Contract Owners are asked to promptly mark their voting instructions on the enclosed ballot; then, sign, date and mail it in the accompanying postage-paid envelope. IF A BALLOT IS NOT MARKED TO INDICATE VOTING INSTRUCTIONS BUT IS SIGNED, DATED AND RETURNED, IT WILL BE TREATED AS AN INSTRUCTION TO VOTE THE SHARES IN FAVOR OF EACH OF THE PROPOSALS. The number of Shares held in the Divisions for which a Contract Owner may provide voting instructions (in the aggregate, "Shares Attributable to Contract Owners") was determined for each Division as of the Record Date by dividing (i) a Contract's account value (minus any contract indebtedness) allocable to the Division by (ii) the net asset value of one share of the respective Brinson Portfolio. At any time prior to [___]'s voting of the Shares held in the Divisions at the Special Meeting, a Contract Owner may revoke his or her ballot with respect to any of the Divisions by written notice to [__________] or by properly executing a later-dated ballot. -6- HOW [____] WILL VOTE [___________] will vote the Shares for which [_________] receives timely voting instructions from Contract Owners in accordance with those instructions. The Shares attributable to Contract Owners in each Division for which [______] receives no timely voting instructions will be voted by [___] for and against approval of a proposal, and as an abstention, in the same proportion as the Shares attributable to Contract Owners for which [___] receives voting instructions. Shares attributable to amounts retained by [___] in each Division will be voted in the same proportion as votes cast by Contract Owners in respect of each Division. OTHER MATTERS [___] is not aware of any matters, other than the specified proposals, to be acted upon at the Special Meeting. If any other matters come before the Special Meeting, [___] will vote the Shares upon such matters in its discretion. Ballots may be solicited by employees of MIS Corporation and its subsidiaries. The solicitation will be by mail and may also be by telephone, telegram or personal interview.[__] reserves the right to vote for Adjournment of the Special Meeting for the purpose of further solicitation of ballots. MIS Corporation has been retained to assist with solicitation activities (including assembly and mailing of materials to Contract Owners). If the necessary quorum to transact business or the vote required to approve or reject the proposal is not obtained at the Special Meeting, the persons named as proxies may propose one or more adjournments at the Special Meeting, in accordance with applicable law, to permit further solicitation of voting instructions. The persons named as proxies will vote in favor of such adjournment with respect to those voting instructions which have been voted in favor of the proposals and will vote against any such adjournment those voting instructions which have been voted against the proposal. [-------------------] [Secretary] PLEASE PROMPTLY MARK YOUR VOTING INSTRUCTIONS ON THE ENCLOSED BALLOT; THEN SIGN, DATE AND MAIL IT IN THE ENCLOSED POSTAGE-PAID ENVELOPE. IT IS IMPORTANT THAT YOUR CONTRACT BE REPRESENTED. -7- BRINSON SERIES TRUST Balanced Portfolio Global Equity Portfolio Global Income Portfolio Growth and Income Portfolio Growth Portfolio High Grade Fixed Income Portfolio High Income Portfolio Small Cap Portfolio Strategic Income Portfolio NOTICE OF SPECIAL MEETING OF SHAREHOLDERS TO BE HELD ON October 18, 2001 To the Shareholders: This is to notify you that a Special Meeting of Shareholders of the Balanced Portfolio (the "Brinson Balanced Portfolio"), the Global Equity Portfolio (the "Brinson Global Equity Portfolio"), the Global Income Portfolio (the "Brinson Global Income Portfolio"), the Growth and Income Portfolio (the "Brinson Growth and Income Portfolio"), the Growth Portfolio (the "Brinson Growth Portfolio"), the High Grade Fixed Income Portfolio (the "Brinson High Grade Portfolio"), the High Income Portfolio (the "Brinson High Income Portfolio"), the Small Cap Portfolio (the "Brinson Small Cap Portfolio"), and the Strategic Income Portfolio (the "Brinson Strategic Income Portfolio"), each a series of Brinson Series Trust (the "Brinson Trust"), will be held on October 18, 2001 at 10:00 a.m. Eastern Time, at the offices of UBS PaineWebber Inc., 1285 Avenue of the Americas, New York, New York 10019, for the following purposes: 1. To approve an Agreement and Plan of Acquisition and Termination providing for the transfer of all of the assets of the Brinson Balanced Portfolio to the Total Return Portfolio (the "Alliance Total Return Portfolio") of Alliance Variable Products Series Fund, Inc. (the "Alliance Fund"), in exchange for shares of the Alliance Total Return Portfolio and the assumption by the Alliance Total Return Portfolio of stated liabilities of the Brinson Balanced Portfolio, and the distribution of such shares to the shareholders of the Brinson Balanced Portfolio in liquidation and dissolution of the Brinson Balanced Portfolio. (To be voted upon by the shareholders of the Brinson Balanced Portfolio only.) 2. To approve an Agreement and Plan of Acquisition and Termination providing for the transfer of all of the assets of the Brinson Global Equity Portfolio to the International Portfolio of the Alliance Fund (the "Alliance International Portfolio"), in exchange for shares of the Alliance International Portfolio and the assumption by the Alliance International Portfolio of stated liabilities of the Brinson Global Equity Portfolio, and the distribution of such shares to the shareholders of the Brinson Global -8- Equity Portfolio in liquidation and dissolution of the Brinson Global Equity Portfolio. (To be voted upon by the shareholders of the Brinson Global Equity Portfolio only.) 3. To approve an Agreement and Plan of Acquisition and Termination providing for the transfer of all of the assets of the Brinson Global Income Portfolio to the Global Bond Portfolio of the Alliance Fund (the "Alliance Global Bond Portfolio"), in exchange for shares of the Alliance Global Bond Portfolio and the assumption by the Alliance Global Bond Portfolio of stated liabilities of the Brinson Global Income Portfolio, and the distribution of such shares to the shareholders of the Brinson Global Income Portfolio in liquidation and dissolution of the Brinson Global Income Portfolio. (To be voted upon by the shareholders of the Brinson Global Income Portfolio only.) 4. To approve an Agreement and Plan of Acquisition and Termination providing for the transfer of all of the assets of the Brinson Growth and Income Portfolio to the Growth and Income Portfolio of the Alliance Fund (the "Alliance Growth and Income Portfolio"), in exchange for shares of the Alliance Growth and Income Portfolio and the assumption by the Alliance Growth and Income Portfolio of stated liabilities of the Brinson Growth and Income Portfolio, and the distribution of such shares to the shareholders of the Brinson Growth and Income Portfolio in liquidation and dissolution of the Brinson Growth and Income Portfolio. (To be voted upon by the shareholders of the Brinson Growth and Income Portfolio only.) 5. To approve an Agreement and Plan of Acquisition and Termination providing for the transfer of all of the assets of the Brinson Growth Portfolio to the Growth Portfolio of the Alliance Fund (the "Alliance Growth Portfolio"), in exchange for shares of the Alliance Growth Portfolio and the assumption by the Alliance Growth Portfolio of stated liabilities of the Brinson Growth Portfolio, and the distribution of such shares to the shareholders of the Brinson Growth Portfolio in liquidation and dissolution of the Brinson Growth Portfolio. (To be voted upon by the shareholders of the Brinson Growth Portfolio only.) 6. To approve an Agreement and Plan of Acquisition and Termination providing for the transfer of all of the assets of the Brinson High Grade Portfolio to the U.S. Government/High Grade Securities Portfolio of the Alliance Fund (the "Alliance U.S./High Grade Portfolio"), in exchange for shares of the Alliance U.S./High Grade Portfolio and the assumption by the Alliance U.S./High Grade Portfolio of stated liabilities of the Brinson High Grade Portfolio, and the distribution of such shares to the shareholders of the Brinson High Grade Portfolio in liquidation and dissolution of the Brinson High Grade Portfolio. (To be voted upon by the shareholders of the Brinson High Grade Portfolio only.) 7. To approve an Agreement and Plan of Acquisition and Termination providing for the transfer of all of the assets of the Brinson High Income Portfolio to the High Yield Portfolio of the Alliance Fund (the "Alliance High Yield Portfolio"), in exchange for shares of the Alliance High Yield Portfolio and the assumption by the Alliance High Yield Portfolio of stated liabilities of the Brinson High Income -9- Portfolio, and the distribution of such shares to the shareholders of the Brinson High Income Portfolio in liquidation and dissolution of the Brinson High Income Portfolio. (To be voted upon by the shareholders of the Brinson High Income Portfolio only.) 8. To approve an Agreement and Plan of Acquisition and Termination providing for the transfer of all of the assets of the Brinson Small Cap Portfolio to the Quasar Portfolio of the Alliance Fund (the "Alliance Quasar Portfolio"), in exchange for shares of the Alliance Quasar Portfolio and the assumption by the Alliance Quasar Portfolio of stated liabilities of the Brinson Small Cap Portfolio, and the distribution of such shares to the shareholders of the Brinson Small Cap Portfolio in liquidation and dissolution of the Brinson Small Cap Portfolio. (To be voted upon by the shareholders of the Brinson Small Cap Portfolio only.) 9. To approve an Agreement and Plan of Acquisition and Termination providing for the transfer of all of the assets of the Brinson Strategic Income Portfolio to the Alliance Global Bond Portfolio, in exchange for shares of the Alliance Global Bond Portfolio and the assumption by the Alliance Global Bond Portfolio of stated liabilities of the Brinson Strategic Income Portfolio, and the distribution of such shares to the shareholders of the Brinson Strategic Income Portfolio in liquidation and dissolution of the Brinson Strategic Income Portfolio. (To be voted upon by the shareholders of the Brinson Strategic Income Portfolio only.) 10. To transact such other business as may properly come before the meeting. The Trustees of the Brinson Trust have fixed the close of business on August 10, 2001 as the record date for determination of shareholders entitled to notice of, and to vote at, the Special Meeting. By order of the Board of Trustees, ---------------------------- Amy R. Doberman Secretary New York, New York September 26, 2001 -------------------------------------------------------------------------------- WE URGE YOU TO MARK, SIGN, DATE AND MAIL THE ENCLOSED PROXY IN THE POSTAGE-PAID RETURN ENVELOPE PROVIDED SO THAT YOU WILL BE REPRESENTED AT THE SPECIAL MEETING. -------------------------------------------------------------------------------- -10- PROSPECTUS/PROXY STATEMENT September 26, 2001 Acquisition of the assets of: By and in exchange for shares of: ---------------------------- -------------------------------- Balanced Portfolio................. Total Return Portfolio Global Equity Portfolio............ International Portfolio Global Income Portfolio............ Global Bond Portfolio Growth and Income Portfolio........ Growth and Income Portfolio Growth Portfolio................... Growth Portfolio High Grade Fixed Income Portfolio.. U.S. Government/High Grade Securities Portfolio High Income Portfolio.............. High Yield Portfolio Small Cap Portfolio................ Quasar Portfolio Strategic Income Portfolio......... Global Bond Portfolio each a series of each a series of Brinson Series Trust Alliance Variable Products Series Fund, Inc. 51 West 52nd Street 1345 Avenue of the Americas New York, New York 10019-6114 New York, New York 10105 800-986-0088 800-277-4618 This Prospectus/Proxy Statement relates to the proposed mergers (each a "Merger" and, collectively, the "Mergers") of the Balanced Portfolio (the "Brinson Balanced Portfolio"), the Global Equity Portfolio (the "Brinson Global Equity Portfolio"), the Global Income Portfolio (the "Brinson Global Income Portfolio"), the Growth and Income Portfolio (the "Brinson Growth and Income Portfolio"), the Growth Portfolio (the "Brinson Growth Portfolio"), the High Grade Fixed Income Portfolio (the "Brinson High Grade Portfolio"), the High Income Portfolio (the "Brinson High Income Portfolio"), the Small Cap Portfolio (the "Brinson Small Cap Portfolio"), and the Strategic Income Portfolio (the "Brinson Strategic Income Portfolio") (each an "Acquired Portfolio" or a "Brinson Portfolio"), each a series of Brinson Series Trust ("Brinson Trust") into, respectively, the Total Return Portfolio (the "Alliance Total Return Portfolio"), the International Portfolio (the "Alliance International Portfolio"), the Global Bond Portfolio (the "Alliance Global Bond Portfolio"), the Growth and Income Portfolio (the "Alliance Growth and Income Portfolio"), the Growth Portfolio (the "Alliance Growth Portfolio), the U.S. Government/High Grade Securities Portfolio (the "Alliance U.S./High Grade Portfolio"), the High Yield Portfolio (the "Alliance High Yield Portfolio"), the Quasar Portfolio (the "Alliance Quasar Portfolio"), and the Alliance Global Bond Portfolio (each an "Acquiring Portfolio" or an "Alliance Portfolio" and, collectively, together with the Brinson Portfolios, the "Portfolios"), each a series of Alliance Variable Products Series Fund, Inc. (the "Alliance Fund"). The Mergers are to be effected through the transfer of all of the assets of each Acquired Portfolio to the corresponding Acquiring Portfolio in -11- exchange for shares of common stock of that Acquiring Portfolio (the "Merger Shares") and the assumption by that Acquiring Portfolio of certain stated liabilities of the Acquired Portfolio. This will be followed by the distribution of the relevant Merger Shares to the shareholders of the Acquired Portfolio and the liquidation and dissolution of the Acquired Portfolio. As a result of the proposed transaction, each shareholder of an Acquired Portfolio will receive in exchange for his or her Acquired Portfolio shares a number of Merger Shares of the corresponding class equal in aggregate net asset value at the date of the exchange to the aggregate net asset value of the shareholder's Acquired Portfolio shares. This means that you may end up with a different number of shares than you originally held, but the total dollar value of your shares will not be affected by the merger. Because shareholders of each Acquired Portfolio are being asked to approve transactions which will result in their receiving shares of the Acquiring Portfolio, this Proxy Statement also serves as a Prospectus for the Merger Shares of each Acquiring Portfolio. The Securities and Exchange Commisions has not approved or disapproved of these securities or passed upon the adequacy of this prospectus, any representation to the contrary is a criminal offense. The Alliance Fund is an open-end series management investment company organized as a Maryland corporation with principal executive offices at 1345 Avenue of the Americas, New York, New York 10105. The investment objective of each Acquiring Portfolio is as follows: 1. Alliance Total Return Portfolio's investment objective is to achieve a high return through a combination of current income and capital appreciation. 2. Alliance International Portfolio's investment objective is to seek to obtain a total return on its assets from long-term growth of capital principally through a broad portfolio of marketable securities of established international companies, companies participating in foreign economies with prospects for growth, including U.S. companies having their principal activities and interests outside the U.S., and in foreign government securities. As a secondary objective, the Alliance International Portfolio attempts to increase its current income without assuming undue risk. 3. Alliance Global Bond Portfolio's investment objective is to seek a high level of return from a combination of current income and capital appreciation by investing in a globally diversified portfolio of high-quality debt securities denominated in the U.S. dollar and a range of foreign currencies. 4. Alliance Growth and Income Portfolio's investment objective is to seek reasonable current income and reasonable opportunity for appreciation through investments primarily in dividend-paying common stocks of good quality. 5. Alliance Growth Portfolio's investment objective is to provide long-term growth of capital. Current income is incidental to the Alliance Growth Portfolio's objective. 6. Alliance U.S./High Grade Portfolio's investment objective is high current income consistent with preservation of capital. 7. Alliance High Yield Portfolio's investment objective is to earn the -12- highest level of current income available without assuming undue risk by investing principally in high-yielding fixed-income securities rated Baa or lower by Moody's Investors Service, Inc. ("Moody's") or BBB or lower by Standard & Poor's, a division of The McGraw-Hill Companies, Inc. ("S&P"), Duff & Phelps or Fitch or, if unrated, of comparable quality as determined by Alliance Capital Management, L.P. ("Alliance Capital"), the Alliance Portfolios' investment adviser. As a secondary objective, the Alliance High Yield Portfolio seeks capital appreciation. 8. Alliance Quasar Portfolio's investment objective is growth of capital by pursuing aggressive investment policies. Current income is incidental to the Quasar Portfolio's objective. This Prospectus/Proxy Statement explains concisely what you should know before investing in an Acquiring Portfolio. Please read it carefully and keep it for future reference. The following documents have been filed with the Securities and Exchange Commission (the "SEC" or the "Commission") and are incorporated into this Prospectus/Proxy Statement by reference: o the current Prospectus of the Brinson Trust, dated May 1, 2001 (the "Brinson Prospectus"); o The current Class A or Class B Prospectus of the Alliance Fund, as applicable, dated May 1, 2001 (each an "Alliance Prospectus"); and o the Statement of Additional Information relating to this Prospectus/Proxy Statement dated September 26, 2001 (the "Merger SAI"). This Prospectus/Proxy Statement is accompanied by a copy of the Class A or Class B Alliance Prospectus, as applicable. For a free copy of the current Statement of Additional Information of the Alliance Fund, dated May 1, 2001 (the "Alliance SAI") or the Merger SAI, please call 800-277-4618 or write to the Alliance Fund at: Alliance Variable Products Series Fund, Inc. 1345 Avenue of the Americas New York, New York 10105 For a free copy of the Brinson Prospectus or the current Statement of Additional Information of the Brinson Trust dated May 1, 2001 (the "Brinson SAI"), please call 800-986-0088 or write to the Brinson Fund at: Brinson Series Trust 51 West 52nd Street New York, New York 10019-6114 You may lose money by investing in an Acquiring Portfolio. Any Acquiring Portfolio may not achieve its goals, and none of the Acquiring Portfolios is intended as a complete investment program. An investment in an Acquiring Portfolio is not a deposit in a bank and is not insured or guaranteed by the Federal Deposit Insurance Corporation or any other government agency. -13- ================================================================================ OVERVIEW OF MERGER Proposed Transaction Alliance Capital, the adviser and administrator to each Acquiring Portfolio, has served as sub-adviser to each Acquired Portfolio since October 10, 2000 pursuant to sub-advisory contracts with Brinson Advisors, Inc. ("Brinson Advisors", formerly known as Mitchell Hutchins Asset Management Inc.), the investment manager and administrator for each Acquired Portfolio. Both the interim sub-advisory contract dated October 10, 2000 and the subsequent sub-advisory contract dated March 1, 2001 were approved by the Brinson Trust's Board of Trustees (the "Brinson Trustees"), and the subsequent sub-advisory contract was also approved by the shareholders of each Acquired Portfolio on March 1, 2001. Brinson Advisors proposed the Mergers to the Brinson Trustees at a meeting on July 25, 2001 because it believed that the relatively small size of each Acquired Portfolio made it difficult to manage it efficiently and no Acquired Portfolio was likely to achieve the asset growth needed to assure its economic viability in the near future. As a result, Brinson Advisors believed that continuing to operate each Acquired Portfolio as a stand-alone fund was no longer consistent with the best interests of the each Acquired Portfolio's shareholders. In addition, Brinson Advisors believed that each Acquired Portfolio's shareholders would benefit from the proposed Merger because each combined Portfolio would have a larger asset base to invest, which should provide greater opportunities for diversifying investments and realizing economies of scale. In addition, while there can be no assurance that the Mergers will result in savings in operating expenses to shareholders, each Merger is expected to result in lower aggregate operating expenses than those currently borne by the Acquired Portfolios The Brinson Trustees and the Directors of the Alliance Fund (the "Alliance Directors") have approved the proposed mergers on behalf of their respective Portfolios. Each Merger is proposed to be accomplished pursuant to an Agreement and Plan of Acquisition and Termination providing for the transfer of all of the assets of the relevant Acquired Portfolio to the corresponding Acquiring Portfolio in exchange for shares of the Acquiring Portfolio and the assumption by the Acquiring Portfolio of stated liabilities of the Acquired Portfolio, followed by the liquidation and dissolution of the Acquired Portfolio. As a result of the proposed Mergers, each Acquired Portfolio will receive a number of Class A or Class B Merger Shares of the corresponding Acquiring Portfolio equal in aggregate net asset value to the aggregate net asset value of the Acquired Portfolio being transferred that are attributable to the Class H or Class I shares of the Acquired Portfolio, respectively, as the case may be. Following the transfer, (i) the Acquired Portfolio will distribute to each of its Class H and Class I shareholders a number of full and fractional Class A or Class B Merger Shares equal in aggregate net asset value at the date of the exchange to the aggregate net asset value of the shareholder's Class H and Class I Acquired Portfolio shares, respectively, as the case may be,and (ii) the Acquired Portfolio will be liquidated and dissolved. -14- Shares of both the Acquired and the Acquiring Portfolios are sold without a front-end sales charge and are not subject to a contingent deferred sales charge ("CDSC"). You will not be charged a front-end sales load on the issuance of the Merger Shares, or a CDSC on Acquired Portfolio shares exchanged for Merger Shares. The Class H and Class I shares of the Acquired Portfolios have characteristics substantially similar to those of the corresponding classes of shares of the Acquiring Portfolios, as described in the Alliance Prospectus and the Brinson Prospectus. Class A and Class H shares are sold and redeemed at net asset value and do not pay 12b-1 fees. Class B and Class I shares are also sold and redeemed at net asset value and, pursuant to separate Rule 12b-1 Plans adopted by the respective Portfolio, Class B and Class I shares each pay an annual distribution fee of 0.25% of average daily net assets. The level of annual distribution fees payable by Class B shares could be increased to 0.50% of the average daily net assets attributable to such class without a vote of the shareholders. As described more fully below, the Brinson Trustees have approved, and recommend that shareholders of each Acquired Portfolio approve, the Mergers. For more information about the factors considered by the Brinson Trustees, see "Proposals -- Background and Reasons for the Proposed Mergers." Operating Expenses As the following tables suggest, each Merger should result in the relevant Acquired Portfolio shareholders experiencing lower portfolio expenses. Of course, there can be no assurance that the Mergers will result in expense savings for shareholders. These tables summarize expenses for Class H and Class I shares, as applicable, for the Acquired Portfolios and Class A shares and Class B shares, as applicable, for the Acquiring Portfolios: o that each Acquired Portfolio incurred during its fiscal year ended December 31, 2000; o that each corresponding Acquiring Portfolio incurred during its fiscal year ended December 31, 2000; and o that each corresponding Acquiring Portfolio would have incurred during such fiscal year, giving effect on a pro forma combined basis to the proposed Merger, as if the Merger had occurred as of the beginning of such fiscal year.(1) The tables are provided to help you understand your share of the operating expenses that each Portfolio incurs. The examples show the estimated cumulative expenses attributable to a hypothetical $10,000 investment in each Portfolio, and in each Acquiring Portfolio on a pro forma basis, over the specified periods. By translating "Total Annual Fund Operating Expenses" into dollar amounts, these examples help you compare the costs of investing in a Portfolio, or in a particular class of shares, with the costs of investing in other mutual funds. Please note that neither the tables nor the examples reflect any charges or expenses that may be applicable ---------- (1) The pro forma information for the High Income Portfolio and the Strategic Income Portfolio reflect the expected redemptions, in connection with the Mergers, of Brinson's investment in the relevant Acquired Portfolio. -15- to your insurance contract. If such charges or expenses were reflected, the costs shown would be higher. -16-
Annual Fund Operating Expenses ------------------------------------------------------------------------------------------------------------------------------------ Expenses as of 12/31/00 Expenses as of 12/31/00 Pro Forma Expenses Brinson Balanced Alliance Total Return Alliance Total Return Portfolio Portfolio Portfolio ------------------------------------------------------------------------------------------------------------------------------------ Annual Fund Operating Expenses Class H Class I Class A Class B Class A Class B (as a percentage of average net assets) ------------------------------------------------------------------------------------------------------------------------------------ Management Fees 0.75% 0.75% 0.63% 0.63% 0.63% 0.63% ------------------------------------------------------------------------------------------------------------------------------------ 12b-1 Fees 0.00% 0.25% 0.00% 0.25% 0.00% 0.25% ------------------------------------------------------------------------------------------------------------------------------------ Other Expenses 0.59% 0.57% 0.24% 0.24%** 0.19% 0.19%** ------------------------------------------------------------------------------------------------------------------------------------ Total Annual Fund Operating Expenses 1.34% 1.57% 0.87% 1.12% 0.82% 1.07% ------------------------------------------------------------------------------------------------------------------------------------ Waiver/Expense Reimbursement 0.00% 0.03%* 0.00% 0.00% 0.00% 0.00% ------------------------------------------------------------------------------------------------------------------------------------ Net Expenses 1.34% 1.54%* 0.87% 1.12% 0.82% 1.07% ------------------------------------------------------------------------------------------------------------------------------------
* Pursuant to a voluntary fee waiver which was terminated during the 2000 fiscal year. ** Because Class B is being established in connection with the merger, Other Expenses shown are estimates based on the Alliance Total Return Portfolio's Class A Shares. Example of Fund Expenses: An investment of $10,000 would incur the following expenses, assuming 5% annual return, constant expenses and, except as indicated, redemption at the end of each time period:
------------------------------------------------------------------------------------------------------------------------------------ 1 Year 3 Years 5 Years 10 Years ------------------------------------------------------------------------------------------------------------------------------------ Current Expenses Brinson Balanced Portfolio ------------------------------------------------------------------------------------------------------------------------------------ Class H $136 $425 $734 $1,613 ------------------------------------------------------------------------------------------------------------------------------------ Class I $157 $493 $852 $1,865 ------------------------------------------------------------------------------------------------------------------------------------ Alliance Total Return Portfolio ------------------------------------------------------------------------------------------------------------------------------------ Class A $ 89 $278 $482 $1,073 ------------------------------------------------------------------------------------------------------------------------------------ Class B $114 $356 $617 $1,363 ------------------------------------------------------------------------------------------------------------------------------------ Pro Forma Expenses Alliance Total Return Portfolio ------------------------------------------------------------------------------------------------------------------------------------ Class A $ 84 $262 $455 $1,014 ------------------------------------------------------------------------------------------------------------------------------------ Class B $109 $340 $590 $1,306 ------------------------------------------------------------------------------------------------------------------------------------
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Annual Fund Operating Expenses ------------------------------------------------------------------------------------------------------------------------------------ Expenses as of 12/31/00 Expenses as of 12/31/00 Pro Forma Expenses Brinson Global Equity Alliance International Alliance International Portfolio Portfolio Portfolio ------------------------------------------------------------------------------------------------------------------------------------ Annual Fund Operating Expenses Class H Class I Class A Class B Class A Class B (as a percentage of average net assets) ------------------------------------------------------------------------------------------------------------------------------------ Management Fees 0.75% 0.75% 1.00% 1.00% 1.00% 1.00% ------------------------------------------------------------------------------------------------------------------------------------ 12b-1 Fees 0.00% 0.25% 0.00% 0.25% 0.00% 0.25% ------------------------------------------------------------------------------------------------------------------------------------ Other Expenses 0.99% 1.01% 0.34% 0.34%*** 0.34% 0.34%*** ------------------------------------------------------------------------------------------------------------------------------------ Total Annual Fund Operating Expenses 1.74% 2.01% 1.34% 1.59% 1.34% 1.59% ------------------------------------------------------------------------------------------------------------------------------------ Waiver/Expense Reimbursement 0.00% 0.03%* 0.39%** 0.39% 0.39%** 0.39% ------------------------------------------------------------------------------------------------------------------------------------ Net Expenses 1.74% 1.98%* 0.95%** 1.20% 0.95%** 1.20% ------------------------------------------------------------------------------------------------------------------------------------
* Pursuant to a voluntary fee waiver which was terminated during the 2000 fiscal year. ** Reflects Alliance's contractual waiver of a portion of its advisory fee and/or reimbursement of a portion of the Fund's operating expenses. This waiver was terminated during the 2000 fiscal year. *** Because Class B is being established in connection with the merger, Other Expenses shown are estimates based on the Alliance International Portfolio's Class A Shares. Example of Fund Expenses: An investment of $10,000 would incur the following expenses, assuming 5% annual return, constant expenses (reflecting, for the first year only, the contractual waiver described above) and, except as indicated, redemption at the end of each time period:
------------------------------------------------------------------------------------------------------------------------------------ 1 Year 3 Years 5 Years 10 Years ------------------------------------------------------------------------------------------------------------------------------------ Current Expenses Brinson Global Equity Portfolio ------------------------------------------------------------------------------------------------------------------------------------ Class H $177 $548 $ 944 $2,052 ------------------------------------------------------------------------------------------------------------------------------------ Class I $201 $628 $1,080 $2,335 ------------------------------------------------------------------------------------------------------------------------------------ Alliance International Portfolio ------------------------------------------------------------------------------------------------------------------------------------ Class A $ 97 $386 $ 697 $1,579 ------------------------------------------------------------------------------------------------------------------------------------ Class B $122 $465 $ 834 $1,888 ------------------------------------------------------------------------------------------------------------------------------------ Pro Forma Expenses Alliance International Portfolio ------------------------------------------------------------------------------------------------------------------------------------ Class A $ 97 $386 $ 697 $1,579 ------------------------------------------------------------------------------------------------------------------------------------ Class B $122 $465 $ 834 $1,888 ------------------------------------------------------------------------------------------------------------------------------------
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Annual Fund Operating Expenses ------------------------------------------------------------------------------------------------------------------------------------ Expenses as of 12/31/00 Expenses as of 12/31/00 Pro Forma Expenses Brinson Global Income Alliance Global Bond Alliance Global Bond Portfolio Portfolio Portfolio ------------------------------------------------------------------------------------------------------------------------------------ Annual Fund Operating Expenses Class H Class A Class A (as a percentage of average net assets) ------------------------------------------------------------------------------------------------------------------------------------ Management Fees 0.75% 0.65% 0.65% ------------------------------------------------------------------------------------------------------------------------------------ 12b-1 Fees 0.00% 0.00% 0.00% ------------------------------------------------------------------------------------------------------------------------------------ Other Expenses 1.80% 0.41% 0.41% ------------------------------------------------------------------------------------------------------------------------------------ Total Annual Fund Operating Expenses 2.55% 1.06% 1.06% ------------------------------------------------------------------------------------------------------------------------------------ Waiver/Expense Reimbursement 0.00% 0.04%** 0.00% ------------------------------------------------------------------------------------------------------------------------------------ Net Expenses 2.55% 1.02%** 1.06% ------------------------------------------------------------------------------------------------------------------------------------
** Reflects Alliance's contractual waiver of a portion of its advisory fee and/or reimbursement of a portion of the Fund's operating expenses. This waiver was terminated during the 2000 fiscal year. Example of Fund Expenses: An investment of $10,000 would incur the following expenses, assuming 5% annual return, constant expenses (reflecting, for the first year only, the contractual waiver described above) and, except as indicated, redemption at the end of each time period:
------------------------------------------------------------------------------------------------------------------------------------ 1 Year 3 Years 5 Years 10 Years ------------------------------------------------------------------------------------------------------------------------------------ Current Expenses Brinson Global Income Portfolio ------------------------------------------------------------------------------------------------------------------------------------ Class H $258 $793 $1,355 $2,885 ------------------------------------------------------------------------------------------------------------------------------------ Alliance Global Bond Portfolio ------------------------------------------------------------------------------------------------------------------------------------ Class A $104 $325 $ 563 $1,248 ------------------------------------------------------------------------------------------------------------------------------------ Pro Forma Expenses Alliance Global Bond Portfolio ------------------------------------------------------------------------------------------------------------------------------------ Class A $108 $337 $ 585 $1,294 ------------------------------------------------------------------------------------------------------------------------------------
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Annual Fund Operating Expenses ------------------------------------------------------------------------------------------------------------------------------------ Expenses as of 12/31/00 Expenses as of 12/31/00 Pro Forma Expenses Brinson Growth and Alliance Growth and Alliance Growth and Income Portfolio Income Portfolio Income Portfolio ------------------------------------------------------------------------------------------------------------------------------------ Annual Fund Operating Expenses Class H Class I Class A Class B Class A Class B (as a percentage of average net assets) ------------------------------------------------------------------------------------------------------------------------------------ Management Fees 0.70% 0.70% 0.63% 0.63% 0.63% 0.63% ------------------------------------------------------------------------------------------------------------------------------------ 12b-1 Fees 0.00% 0.25% 0.00% 0.25% 0.00% 0.25% ------------------------------------------------------------------------------------------------------------------------------------ Other Expenses 0.44% 0.42% 0.06% 0.07% 0.05% 0.05% ------------------------------------------------------------------------------------------------------------------------------------ Total Annual Fund Operating Expenses 1.14% 1.37% 0.69% 0.95% 0.68% 0.93% ------------------------------------------------------------------------------------------------------------------------------------ Waiver/Expense Reimbursement 0.00% 0.04%* 0.00% 0.00% 0.00% 0.00% ------------------------------------------------------------------------------------------------------------------------------------ Net Expenses 1.14% 1.33%* 0.69% 0.95% 0.68% 0.93% ------------------------------------------------------------------------------------------------------------------------------------
* Pursuant to a voluntary fee waiver which was terminated during the 2000 fiscal year. Example of Fund Expenses: An investment of $10,000 would incur the following expenses, assuming 5% annual return, constant expenses and, except as indicated, redemption at the end of each time period:
------------------------------------------------------------------------------------------------------------------------------------ 1 Year 3 Years 5 Years 10 Years ------------------------------------------------------------------------------------------------------------------------------------ Current Expenses Brinson Growth and Income Portfolio ------------------------------------------------------------------------------------------------------------------------------------ Class H $116 $362 $628 $1,386 ------------------------------------------------------------------------------------------------------------------------------------ Class I $135 $430 $746 $1,643 ------------------------------------------------------------------------------------------------------------------------------------ Alliance Growth and Income Portfolio ------------------------------------------------------------------------------------------------------------------------------------ Class A $ 70 $221 $384 $ 859 ------------------------------------------------------------------------------------------------------------------------------------ Class B $ 97 $303 $525 $1,167 ------------------------------------------------------------------------------------------------------------------------------------ Pro Forma Expenses Alliance Growth and Income Portfolio ------------------------------------------------------------------------------------------------------------------------------------ Class A $ 69 $218 $379 $ 847 ------------------------------------------------------------------------------------------------------------------------------------ Class B $ 95 $296 $515 $1,143 ------------------------------------------------------------------------------------------------------------------------------------
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Annual Fund Operating Expenses ------------------------------------------------------------------------------------------------------------------------------------ Expenses as of 12/31/00 Expenses as of 12/31/00 Pro Forma Expenses Brinson Growth Portfolio Alliance Growth Portfolio Alliance Growth Portfolio ------------------------------------------------------------------------------------------------------------------------------------ Annual Fund Operating Expenses Class H Class I Class A Class B Class A Class B (as a percentage of average net assets) ------------------------------------------------------------------------------------------------------------------------------------ Management Fees 0.75% 0.75% 0.75% 0.75% 0.75% 0.75% ------------------------------------------------------------------------------------------------------------------------------------ 12b-1 Fees 0.00% 0.25% 0.00% 0.25% 0.00% 0.25% ------------------------------------------------------------------------------------------------------------------------------------ Other Expenses 0.36% 0.41% 0.06% 0.08% 0.07% 0.07% ------------------------------------------------------------------------------------------------------------------------------------ Total Annual Fund Operating Expenses 1.11% 1.41% 0.81% 1.08% 0.82% 1.07% ------------------------------------------------------------------------------------------------------------------------------------ Waiver/Expense Reimbursement 0.00% 0.04%* 0.00% 0.00% 0.00% 0.00% ------------------------------------------------------------------------------------------------------------------------------------ Net Expenses 1.11% 1.37%* 0.81% 1.08% 0.82% 1.07% ------------------------------------------------------------------------------------------------------------------------------------
* Pursuant to a voluntary fee waiver which was terminated during the 2000 fiscal year. Example of Fund Expenses: An investment of $10,000 would incur the following expenses, assuming 5% annual return, constant expenses and, except as indicated, redemption at the end of each time period:
------------------------------------------------------------------------------------------------------------------------------------ 1 Year 3 Years 5 Years 10 Years ------------------------------------------------------------------------------------------------------------------------------------ Current Expenses Brinson Growth Portfolio ------------------------------------------------------------------------------------------------------------------------------------ Class H $113 $353 $612 $1,352 ------------------------------------------------------------------------------------------------------------------------------------ Class I $139 $442 $767 $1,687 ------------------------------------------------------------------------------------------------------------------------------------ Alliance Growth Portfolio ------------------------------------------------------------------------------------------------------------------------------------ Class A $ 83 $259 $450 $1,002 ------------------------------------------------------------------------------------------------------------------------------------ Class B $110 $343 $595 $1,318 ------------------------------------------------------------------------------------------------------------------------------------ Pro Forma Expenses Alliance Growth Portfolio ------------------------------------------------------------------------------------------------------------------------------------ Class A $ 84 $262 $455 $1,014 ------------------------------------------------------------------------------------------------------------------------------------ Class B $109 $340 $590 $1,306 ------------------------------------------------------------------------------------------------------------------------------------
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Annual Fund Operating Expenses ------------------------------------------------------------------------------------------------------------------------------------ Expenses as of 12/31/00 Expenses as of 12/31/00 Pro Forma Expenses Brinson High Grade Alliance U.S./High Grade Alliance U.S./High Grade Portfolio Portfolio Portfolio ------------------------------------------------------------------------------------------------------------------------------------ Annual Fund Operating Expenses Class H Class A Class A (as a percentage of average net assets) ------------------------------------------------------------------------------------------------------------------------------------ Management Fees 0.50% 0.60% 0.60% ------------------------------------------------------------------------------------------------------------------------------------ 12b-1 Fees 0.00% 0.00% 0.00% ------------------------------------------------------------------------------------------------------------------------------------ Other Expenses 2.23% 0.35% 0.32% ------------------------------------------------------------------------------------------------------------------------------------ Total Annual Fund Operating Expenses 2.73% 0.95% 0.92% ------------------------------------------------------------------------------------------------------------------------------------ Waiver/Expense Reimbursement 0.00% 0.00% 0.00% ------------------------------------------------------------------------------------------------------------------------------------ Net Expenses 2.73% 0.95% 0.92% ------------------------------------------------------------------------------------------------------------------------------------
Example of Fund Expenses: An investment of $10,000 would incur the following expenses, assuming 5% annual return, constant expenses and, except as indicated, redemption at the end of each time period:
------------------------------------------------------------------------------------------------------------------------------------ 1 Year 3 Years 5 Years 10 Years ------------------------------------------------------------------------------------------------------------------------------------ Current Expenses Brinson High Grade Portfolio ------------------------------------------------------------------------------------------------------------------------------------ Class H $276 $847 $1,445 $3,061 ------------------------------------------------------------------------------------------------------------------------------------ Alliance U.S./High Grade Portfolio ------------------------------------------------------------------------------------------------------------------------------------ Class A $ 97 $303 $ 525 $1,166 ------------------------------------------------------------------------------------------------------------------------------------ Pro Forma Expenses Alliance U.S./High Grade Portfolio ------------------------------------------------------------------------------------------------------------------------------------ Class A $ 94 $293 $ 509 $1,131 ------------------------------------------------------------------------------------------------------------------------------------
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Annual Fund Operating Expenses ------------------------------------------------------------------------------------------------------------------------------------ Expenses as of 12/31/00 Expenses as of 12/31/00 Pro Forma Expenses Brinson High Income Alliance High Yield Alliance High Yield Portfolio Portfolio Portfolio ------------------------------------------------------------------------------------------------------------------------------------ Annual Fund Operating Expenses Class H Class A Class A (as a percentage of average net assets) ------------------------------------------------------------------------------------------------------------------------------------ Management Fees 0.50% 0.75% 0.75% ------------------------------------------------------------------------------------------------------------------------------------ 12b-1 Fees 0.00% 0.00% 0.00% ------------------------------------------------------------------------------------------------------------------------------------ Other Expenses 0.78% 0.67% 0.51% ------------------------------------------------------------------------------------------------------------------------------------ Total Annual Fund Operating Expenses 1.28% 1.42% 1.26% ------------------------------------------------------------------------------------------------------------------------------------ Waiver/Expense Reimbursement 0.00% 0.47%** 0.31%** ------------------------------------------------------------------------------------------------------------------------------------ Net Expenses 1.28% 0.95%** 0.95%** ------------------------------------------------------------------------------------------------------------------------------------
** Reflects Alliance's contractual waiver of a portion of its advisory fee and/or reimbursement of a portion of the Fund's operating expenses. This waiver extends through the Fund's current fiscal year and may be extended by Alliance for additional one-year terms. Example of Fund Expenses: An investment of $10,000 would incur the following expenses, assuming 5% annual return, constant expenses (reflecting, for the first year only, the contractual waiver described above) and, except as indicated, redemption at the end of each time period:
------------------------------------------------------------------------------------------------------------------------------------ 1 Year 3 Years 5 Years 10 Years ------------------------------------------------------------------------------------------------------------------------------------ Current Expenses Brinson High Income Portfolio ------------------------------------------------------------------------------------------------------------------------------------ Class H $130 $406 $702 $1,545 ------------------------------------------------------------------------------------------------------------------------------------ Alliance High Yield Portfolio ------------------------------------------------------------------------------------------------------------------------------------ Class A $ 97 $403 $732 $1,661 ------------------------------------------------------------------------------------------------------------------------------------ Pro Forma Expenses Alliance High Yield Portfolio ------------------------------------------------------------------------------------------------------------------------------------ Class A $ 97 $369 $662 $1,495 ------------------------------------------------------------------------------------------------------------------------------------
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Annual Fund Operating Expenses ------------------------------------------------------------------------------------------------------------------------------------ Expenses as of 12/31/00 Expenses as of 12/31/00 Pro Forma Expenses Brinson Small Cap Alliance Quasar Alliance Quasar Portfolio Portfolio Portfolio ------------------------------------------------------------------------------------------------------------------------------------ Annual Fund Operating Expenses Class H Class I Class A Class B Class A Class B (as a percentage of average net assets) ------------------------------------------------------------------------------------------------------------------------------------ Management Fees 1.00% 1.00% 1.00% 1.00% 1.00% 1.00% ------------------------------------------------------------------------------------------------------------------------------------ 12b-1 Fees 0.00% 0.25% 0.00% 0.25% 0.00% 0.25% ------------------------------------------------------------------------------------------------------------------------------------ Other Expenses 1.21% 1.21% 0.14% 0.16% 0.11% 0.11% ------------------------------------------------------------------------------------------------------------------------------------ Total Annual Fund Operating Expenses 2.21% 2.46% 1.14% 1.41% 1.11% 1.36% ------------------------------------------------------------------------------------------------------------------------------------ Waiver/Expense Reimbursement 0.00% 0.02%* 0.19%** 0.21%** 0.16%** 0.16%** ------------------------------------------------------------------------------------------------------------------------------------ Net Expenses 2.21% 2.44%* 0.95%** 1.20%** 0.95%** 1.20%** ------------------------------------------------------------------------------------------------------------------------------------
* Pursuant to a voluntary fee waiver which was terminated during the 2000 fiscal year. ** Reflects Alliance's contractual waiver of a portion of its advisory fee and/or reimbursement of a portion of the Fund's operating expenses. This waiver extends through the Fund's current fiscal year and may be extended by Alliance for additional one-year terms. Example of Fund Expenses: An investment of $10,000 would incur the following expenses, assuming 5% annual return, constant expenses (reflecting, for the first year only, the contractual waiver described above), and, except as indicated, redemption at the end of each time period:
------------------------------------------------------------------------------------------------------------------------------------ 1 Year 3 Years 5 Years 10 Years ------------------------------------------------------------------------------------------------------------------------------------ Current Expenses Brinson Small Cap Portfolio ------------------------------------------------------------------------------------------------------------------------------------ Class H $224 $691 $1,185 $2,544 ------------------------------------------------------------------------------------------------------------------------------------ Class I $247 $765 $1,309 $2,795 ------------------------------------------------------------------------------------------------------------------------------------ Alliance Quasar Portfolio ------------------------------------------------------------------------------------------------------------------------------------ Class A $116 $322 $544 $1,184 ------------------------------------------------------------------------------------------------------------------------------------ Class B $144 $401 $678 $1,460 ------------------------------------------------------------------------------------------------------------------------------------ Pro Forma Expenses Alliance Quasar Portfolio ------------------------------------------------------------------------------------------------------------------------------------ Class A $ 97 $337 $596 $1,337 ------------------------------------------------------------------------------------------------------------------------------------ Class B $122 $415 $731 $1,632 ------------------------------------------------------------------------------------------------------------------------------------
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Annual Fund Operating Expenses ------------------------------------------------------------------------------------------------------------------------------------ Expenses as of 12/31/00 Expenses as of 12/31/00 Pro Forma Expenses Brinson Strategic Income Alliance Global Bond Alliance Global Bond Portfolio Portfolio Portfolio ------------------------------------------------------------------------------------------------------------------------------------ Annual Fund Operating Expenses Class H Class I Class A Class B Class A Class B (as a percentage of average net assets) ------------------------------------------------------------------------------------------------------------------------------------ Management Fees 0.75% 0.75% 0.65% 0.65% 0.65% 0.65% ------------------------------------------------------------------------------------------------------------------------------------ 12b-1 Fees 0.00% 0.25% 0.00% 0.25% 0.00% 0.25% ------------------------------------------------------------------------------------------------------------------------------------ Other Expenses 0.84% 0.83% 0.41% 0.41% 0.41% 0.41% ------------------------------------------------------------------------------------------------------------------------------------ Total Annual Fund Operating Expenses 1.59% 1.83% 1.06% 1.35% 1.06% 1.31% ------------------------------------------------------------------------------------------------------------------------------------ Waiver/Expense Reimbursement 0.00% 0.03%* 0.04%** 0.04%** 0.00% 0.00% ------------------------------------------------------------------------------------------------------------------------------------ Net Expenses 1.59% 1.80%* 1.02%** 1.31%** 1.06% 1.31% ------------------------------------------------------------------------------------------------------------------------------------
* Pursuant to a voluntary fee waiver which was terminated during the 2000 fiscal year. ** Reflects Alliance's contractual waiver of a portion of its advisory fee and/or reimbursement of a portion of the Fund's operating expenses. This waiver was terminated during the 2000 fiscal year. Example of Fund Expenses: An investment of $10,000 would incur the following expenses, assuming 5% annual return, constant expenses (reflecting, for the first year only, the contractual waiver described above) and, except as indicated, redemption at the end of each time period:
------------------------------------------------------------------------------------------------------------------------------------ 1 Year 3 Years 5 Years 10 Years ------------------------------------------------------------------------------------------------------------------------------------ Current Expenses Brinson Strategic Income Portfolio ------------------------------------------------------------------------------------------------------------------------------------ Class H $162 $502 $866 $1,889 ------------------------------------------------------------------------------------------------------------------------------------ Class I $183 $573 $988 $2,145 ------------------------------------------------------------------------------------------------------------------------------------ Alliance Global Bond Portfolio ------------------------------------------------------------------------------------------------------------------------------------ Class A $104 $333 $581 $1,291 ------------------------------------------------------------------------------------------------------------------------------------ Class B $133 $424 $736 $1,623 ------------------------------------------------------------------------------------------------------------------------------------ Pro Forma Expenses Alliance Global Bond Portfolio ------------------------------------------------------------------------------------------------------------------------------------ Class A $108 $337 $585 $1,294 ------------------------------------------------------------------------------------------------------------------------------------ Class B $133 $415 $718 $1,579 ------------------------------------------------------------------------------------------------------------------------------------
-25- Federal Income Tax Consequences As long as the contracts funded through the separate accounts of the insurance company shareholders (the "Contracts") qualify as annuity contracts under Section 72 of the Internal Revenue Code of 1986, as amended (the "Code"), the Mergers will not create any tax liability for owners of Contracts ("Contract Owners"). For federal income tax purposes, all of the Mergers are expected to be tax-free reorganizations. Accordingly, no gain or loss is expected to be recognized by any Acquired Portfolio or its shareholders as a result of each Merger, and the aggregate tax basis of the Merger Shares received by each Acquired Portfolio shareholder will be the same as the aggregate tax basis of the shareholder's Acquired Portfolio shares. For more information about the federal income tax consequences of the Merger, see "Information about the Mergers--Federal Income Tax Consequences." Comparison of Investment Objectives, Policies and Restrictions At meetings held on November 7, 2000, and February 14, 2001, the Brinson Trustees approved changes in the non-fundamental investment policies (the policies that can be changed without shareholder approval) of each Brinson Portfolio to conform to those of the corresponding Alliance Portfolio to the extent practical. Exceptions to this general rule concern the Brinson Small Cap Portfolio and the Brinson Global Equity Portfolio Portfolio. The name of the Brinson Small Cap Portfolio requires it to invest at least 65% of its total assets in equity securities of small capitalization companies, which it defines as companies having market capitalizations of up to $1.5 billion at the time of purchase. The Alliance Quasar Portfolio has no corresponding restriction, although at present it emphasizes investments in small cap companies, which it also defines as companies having market capitalizations of up to $1.5 billion. The Brinson Global Equity Portfolio's name permits it to include securities of U.S. issuers as part of its normal portfolio investments. The Alliance International Portfolio in general may not invest in the securities of U.S. issuers. To the extent that a Brinson Portfolio has fundamental policies (policies that cannot be changed without the approval of shareholders) that are less restrictive than the fundamental policies of the corresponding Alliance Portfolio, the Brinson Trustees adopted as non-fundamental policies the more restrictive policies of the corresponding Alliance Portfolio. To the extent that the fundamental restrictions of a Brinson Portfolio were more restrictive than those of the corresponding Alliance Portfolio, such differences remain. Each Acquired Portfolio's investment objective, while not identical to, is generally similar to that of the corresponding Acquiring Portfolio. As a result of the actions of the Brinson Trustees described above, most of the Acquired Portfolios now have investment policies that are substantially similar to those of the corresponding Acquiring Portfolio. The investment objectives of each Acquired -26- Portfolio and its corresponding Acquiring Portfolio, and certain differences in their fundamental restrictions, are summarized below.(2) Comparisons of the Portfolios' average annual total returns are also provided. For a more detailed description of the investment strategies, policies and restrictions of each Acquiring Portfolio, please see the Alliance Prospectus. For a more detailed description of the investment strategies, policies, and restrictions of each Acquired Portfolio, please see the Brinson Prospectus. For information concerning the risks associated with investments in the various Portfolios, see "Risk Factors," below. Brinson Balanced Portfolio vs. Alliance Total Return Portfolio The Brinson Balanced Portfolio and the Alliance Total Return Portfolio have similar investment objectives. The Alliance Total Return Portfolio's investment objective is to achieve a high return through a combination of current income and capital appreciation. The Brinson Balanced Portfolio's investment objective is high total return with low volatility. Both Portfolios invest in common and preferred stocks, U.S. government and agency obligations, bonds and fixed-income senior securities (including short- and long-term debt securities and preferred stocks to the extent their value is attributable to their fixed-income characteristics) in such proportions and of such type as Alliance Capital deems best adapted to its current economic and market outlooks. The percentage of each Portfolio's assets invested in each type of security at any time is determined by Alliance Capital, except that the Brinson Balanced Portfolio maintains a fixed income allocation (including bonds and cash) of at least 25%. The average annual total return for the Brinson Balanced Portfolio and the Alliance Total Return Portfolio for certain periods is set forth in the chart below. Average Annual Total Return Comparison As of 6/30/01* Since 1 Year 5 Years 10 Years 12/28/92** ------ --------- -------- -------- Brinson Balanced Portfolio................ 8.71% 11.63% 10.68% 10.60% Alliance Total Return Portfolio......... 12.55% 14.37% N/A 12.20% * Performance shown is for Class H shares of the Brinson Balanced Portfolio and Class A shares of the Alliance Total Return Portfolio and does not reflect any insurance account related charges or expenses. For further information about the Alliance Total Return Portfolio's performance, including information about waivers/reimbursements that affect the Portfolio's performance, see the Alliance Prospectus. ** The commencement of operations of the Alliance Total Return Portfolio. The Brinson Balanced Portfolio may not make loans except through loans of portfolio securities or through repurchase agreements; or invest in real estate. The Alliance Total Return Portfolio has no such restrictions. Brinson Global Equity Portfolio vs. Alliance International Portfolio The Brinson Global Equity Portfolio and the Alliance International Portfolio both ---------- (2) One difference is that the Brinson Portfolios may invest in the securities of other investment companies and certain of the Brinson Portfolios in connection with their securities lending activities invest in Brinson Private Money Fund LLC. Certain Alliance Portfolios' (the Alliance Global Bond Portfolio, the Alliance U.S./High Grade Portfolio and the Alliance High Yield Portfolio) fundamental restrictions prohibit such investments. -27- seek long-term growth of capital. The two Portfolios, however, have different specific investment objectives and use different strategies with respect to their investments in U.S. companies in seeking to achieve their objectives. The Alliance International Portfolio's investment objective is to seek to obtain a total return on its assets from long-term growth of capital principally through a broad portfolio of marketable securities of established international companies, companies participating in foreign economies with prospects for growth, including U.S. companies having their principal activities and interests outside the U.S., and in foreign government securities. As a secondary objective, the Alliance International Portfolio attempts to increase its current income without assuming undue risk. The Portfolio also may invest in other types of securities, including debt securities of foreign issuers when Alliance believes that the total return on these types of securities may equal or exceed the return on equity securities. The Brinson Global Equity Portfolio's investment objective is long-term capital appreciation. The Brinson Global Equity Portfolio's investments are similar to those of the Alliance International Portfolio, except that the Brinson Global Equity Portfolio also invests in equity securities of U.S. companies and, under normal circumstances, invests at least 65% of its total assets in common stocks and securities convertible into common stocks. The average annual total return for the Brinson Global Equity Portfolio and the Alliance International Portfolio for certain periods is set forth in the chart below. Average Annual Total Return Comparison As of 6/30/01* Since 1 Year 5 Years 10 Years 12/28/92** ------ --------- -------- -------- Brinson Global Equity Portfolio................ (19.21)% 3.69% 4.24% 7.55% Alliance International Portfolio................ (31.51)% 1.50% N/A 6.02% * Performance shown is for Class H shares of the Brinson Global Equity Portfolio and Class A shares of the Alliance International Portfolio and does not reflect any insurance account related charges or expenses. For further information about the Alliance International Portfolio's performance, including information about waivers/reimbursements that affect the Portfolio's performance, see the Alliance Prospectus. ** The commencement of operations of the Alliance International Portfolio. The Alliance International Portfolio has a fundamental restriction prohibiting investment in other investment companies, whereas Brinson Global Equity Portfolio has no such fundamental restriction. The Brinson Global Equity Portfolio may not make loans except through loans of portfolio securities or through repurchase agreements. The Alliance International Portfolio has no such restrictions. Brinson Global Income Portfolio vs. Alliance Global Bond Portfolio The Brinson Global Income Portfolio and the Alliance Global Bond Portfolio have similar investment objectives in that both seek high current income and capital appreciation. The Alliance Global Bond Portfolio's investment objective is to seek a high level of return from a combination of current income and capital appreciation by investing in a globally diversified portfolio of high-quality debt securities denominated in the U.S. dollar and a range of foreign currencies. The Brinson Global Income Portfolio's investment objective is high -28- current income consistent with prudent investment risk; capital appreciation is a secondary objective. Both Portfolios invest in debt securities of U.S. or non-U.S. governments, supranational entities, U.S. and non-U.S. companies and commercial paper of banks and bank holding companies. Both Portfolios' foreign investments are generally denominated in foreign currencies, including the Euro. Normally, each Portfolio invests at least 65% of its total assets in debt securities of at least three (and usually considerably more) countries and invests approximately 25% of its total assets in U.S. dollar denominated debt securities. The average weighted maturity of each Portfolio's investments in fixed-income securities is expected to vary between one year or less and 10 years. AIGAM International Limited ("AIGAM") serves as sub-adviser for the Alliance Global Bond Portfolio. More information about AIGAM is set forth in the Alliance Prospectus that accompanies this Prospectus/Proxy Statement. The average annual total return for the Brinson Global Income Portfolio and the Alliance Global Bond Portfolio for certain periods is set forth in the chart below. Average Annual Total Return Comparison As of 6/30/01* Since 1 Year 5 Years 10 Years 07/15/91** ------ --------- -------- -------- Brinson Global Income Portfolio................ 1.27% 2.92% 5.03% 6.67% Alliance Global Bond Portfolio........... (2.88)% 1.97% N/A 5.42% * Performance shown is for Class H shares of the Brinson Global Income Portfolio and Class A shares of the Alliance Global Bond Portfolio and does not reflect any insurance account related charges or expenses. For further information about the Alliance Global Bond Portfolio's performance, including information about waivers/reimbursements that affect the Portfolio's performance, see the Alliance Prospectus. ** The commencement of operations of the Alliance Global Bond Portfolio. Both Portfolios are "non-diversified." This means that each Portfolio may invest more of its assets in the securities of fewer companies than a diversified portfolio. This increases each Portfolio's vulnerability to factors affecting a single investment and can result in greater losses and volatility. The Alliance Global Bond Portfolio has a fundamental restriction prohibiting investment in a security if, as a result, it would own any securities of an open-end investment company, whereas Brinson Global Income Portfolio has no such fundamental restriction. Brinson Growth and Income Portfolio vs. Alliance Growth and Income Portfolio The Brinson Growth and Income Portfolio and the Alliance Growth and Income Portfolio have similar investment objectives. The Alliance Growth and Income Portfolio's investment objective is to seek reasonable current income and reasonable opportunity for appreciation through investments primarily in dividend-paying common stocks of good quality. The Brinson Growth and Income Portfolio's investment objective is current income and capital growth. Both Portfolios invest primarily in dividend-paying common stocks of large, well-established "blue-chip" companies. When the economic outlook is unfavorable for common stocks, each Portfolio may invest in other types of securities, such as bonds, convertible bonds, preferred stocks and convertible preferred stocks. Each -29- Portfolio may invest in foreign securities, although the Brinson Growth and Income Portfolio is more limited in that it may invest only up to 25% of its total assets in U.S. dollar denominated equity securities and bonds of foreign issuers that are traded on recognized U.S. exchanges or in the U.S. over-the-counter market. Because investing in foreign securities entails certain political and economic risks, both Portfolios restrict investments in these securities to issues of high quality. The average annual total return for the Brinson Growth and Income Portfolio and the Alliance Growth and Income Portfolio for certain periods is set forth in the chart below. Average Annual Total Return Comparison As of 6/30/01* Since 1 Year 5 Years 10 Years 01/02/92** ------ --------- -------- -------- Brinson Growth and Income Portfolio.......... 3.05% 13.57% N/A 10.51% Alliance Growth and Portfolio................ 14.46% 18.77% 15.72% 16.37% * Performance shown is for Class H shares of the Brinson Growth and Income Portfolio and Class A shares of the Alliance Growth and Income Portfolio and does not reflect any insurance account related charges or expenses. For further information about the Alliance Growth and Income Portfolio's performance, including information about waivers/reimbursements that affect the Portfolio's performance, see the Alliance Prospectus. ** The commencement of operations of the Brinson Growth and Income Portfolio. Performance shown in this column for the Alliance Growth and Income Portfolio is from 12/31/91, the month end closest to the Brinson Growth and Income Portfolio's inception date. The performance of the Alliance Growth and Income Portfolio from its inception, on January 14, 1991, is 15.14%. The Brinson Growth and Income Portfolio may not make loans except through loans of portfolio securities or through repurchase agreements; engage in the business of underwriting securities; or invest in commodities or real estate. The Alliance Growth and Income Portfolio has no such restrictions, although its investments in repurchase agreements are limited to 10% of its total assets. Brinson Growth Portfolio vs. Alliance Growth Portfolio The Brinson Growth Portfolio and the Alliance Growth Portfolio have very similar investment objectives. The Alliance Growth Portfolio's investment objective is to provide long-term growth of capital. Current income is only an incidental consideration. The Brinson Growth Portfolio's investment objective is long-term capital appreciation. Both Portfolios invest primarily in equity securities of companies with favorable earnings outlooks and whose long-term growth rates are expected to exceed that of the U.S. economy over time. Both Portfolios emphasize investments in large- and mid-cap companies. The average annual total return for the Brinson Growth Portfolio and the Alliance Growth Portfolio for certain periods is set forth in the chart below. Average Annual Total Return Comparison As of 6/30/01* Since 1 Year 5 Years 10 Years 09/15/94** ------ --------- -------- -------- Brinson Growth Portfolio ............... (29.28)% 7.76% 11.73% 17.26% Alliance Growth Portfolio ............... (28.97)% 12.52% N/A 16.83% * Performance shown is for Class H shares of the Brinson Growth Portfolio and Class A shares of the Alliance Growth Portfolio and does not reflect any insurance account related charges or expenses. For further information about the Alliance Growth Portfolio's performance, including information about waivers/reimbursements that affect the Portfolio's performance, see the Alliance Prospectus. -30- ** The commencement of operations of the Alliance Growth Portfolio. The Brinson Growth Portfolio may not invest in physical commodities, but may invest in financial futures and other financial contracts or derivative instruments. The Alliance Growth Portfolio has no such restriction. Brinson High Grade Portfolio vs. Alliance U.S./High Grade Portfolio The Brinson High Grade Portfolio and the Alliance U.S./High Grade Portfolio have very similar investment objectives. The Alliance U.S./High Grade Portfolio's investment objective is high current income consistent with preservation of capital. The Brinson High Grade Portfolio's primary investment objective is current income; capital appreciation is a secondary investment objective. Both Portfolios invest primarily in U.S. government securities (including those backed by mortgages), repurchase agreements and forward contracts relating to U.S. government securities and other high-grade debt securities (including non-U.S. government mortgage- and asset-backed securities) that are, at the time of purchase, rated within one of the three highest grades assigned by S&P, or Moody's, comparably rated by another rating agency or, if unrated, determined by Alliance Capital to be of comparable quality. The average annual total return for the Brinson High Grade Portfolio and the Alliance U.S./High Grade Portfolio for certain periods is set forth in the chart below. Average Annual Total Return Comparison As of 6/30/01* Since 1 Year 5 Years 11/08/93** ------ --------- -------- Brinson High Grade Portfolio.... 7.94% 5.07% 3.39% Alliance U.S./High Grade Securities Portfolio..... 10.40% 6.79% 4.37% * Performance shown is for Class H shares of the Brinson High Grade Portfolio and Class A shares of the Alliance U.S./High Grade Portfolio and does not reflect any insurance account related charges or expenses. For further information about the Alliance U.S./High Grade Portfolio's performance, including information about waivers/reimbursements that affect the Portfolio's performance, see the Alliance Prospectus. ** The commencement of operations of the Brinson High Grade Portfolio. Performance shown in this column for the Alliance U.S./High Grade Securities Portfolio is from 10/31/98, the month end closest to the Brinson High Grade Portfolio's inception date. The performance of the Alliance U.S./High Grade Portfolio from its inception, on September 17, 1992, is 5.97%. The Alliance U.S./High Grade Portfolio has a fundamental restriction prohibiting investment in a security if, as a result, it would own any securities of any other investment company, whereas Brinson High Grade Portfolio has no such fundamental restriction. The Brinson High Grade Portfolio may not make loans except through loans of portfolio securities or through repurchase agreements; or engage in the business of underwriting securities. The Alliance U.S./High Grade Portfolio has no such restrictions. Brinson High Income Portfolio vs. Alliance High Yield Portfolio The Brinson High Income Portfolio and the Alliance High Yield Portfolio have similar investment objectives in that both focus primarily on high current income. The Alliance High Yield Portfolio's investment objective is to earn the highest level of current income available without assuming undue risk by investing principally in high-yielding fixed income securities rated Baa or lower by Moody's or BBB or lower by S&P, Duff & Phelps or Fitch or, if unrated, of comparable quality as determined by -31- Alliance Capital. As a secondary objective, the Alliance High Yield Portfolio seeks capital appreciation. The Brinson High Income Portfolio's investment objective is to provide high income. Both Portfolios invest in a diversified mix of high-yield, high-risk debt securities rated below investment grade (commonly known as "junk bonds"). Each Portfolio normally invests at least 65% of its total assets in high-yield corporate bonds that, at the time of purchase, are rated at least BBB or lower by S&P, Baa or lower by Moody's, are comparably rated by another rating agency or, if unrated, of comparable quality as determined by Alliance Capital. The Portfolios normally do not invest in bonds that are rated below CCC by S&P, Caa by Moody's, comparably rated by another rating agency or, if unrated, of comparable quality as determined by Alliance Capital. The average annual total return for the Brinson High Income Portfolio and the Alliance High Yield Portfolio for certain periods is set forth in the chart below. Average Annual Total Return Comparison As of 6/30/01* Since 1 Year 09/28/98** ------ -------- Brinson High Income Portfolio.... (14.36)% (3.96)% Alliance High Yield Portfolio..... (3.21)% (2.06)% * Performance shown is for Class H shares of the Brinson High Income Portfolio and Class A shares of the Alliance High Yield Portfolio and does not reflect any insurance account related charges or expenses. For further information about the Alliance U.S. High Yield Portfolio's performance, including information about waivers/reimbursements that affect the Portfolio's performance, see the Alliance Prospectus. ** The commencement of operations of the Brinson High Income Portfolio. Performance shown in this column for the Alliance High Yield Portfolio is from 9/30/98, the month end closest to the Brinson High Income Portfolio's inception date. The performance of the Alliance High Yield Portfolio from its inception, on October 27, 1997, is (1.79)%. The Alliance High Yield Portfolio has a fundamental restriction prohibiting investment in a security if, as a result, it would own any securities of any other investment company, whereas Brinson High Income Portfolio has no such fundamental restriction. The Brinson High Income Portfolio may not make loans except through loans of portfolio securities or through repurchase agreements; or invest in commodities. In addition, the Brinson Portfolio may only invest 25% of its portfolio in U.S. dollar denominated securities of foreign issuers and 20% of its total assets in securities denominated in foreign currencies. The Alliance High Yield Portfolio has no such restrictions. The Brinson High Income Portfolio may write covered call options provided that the amount does not exceed 25% of its total assets and may write covered put options provided that the amount does not exceed 15% of its total assets. The Alliance High Yield Portfolio may write call and put options provided that the aggregate value of its portfolio securities subject to outstanding options does not exceed 15% of its total assets. Brinson Small Cap Portfolio vs. Alliance Quasar Portfolio The Brinson Small Cap Portfolio and the Alliance Quasar Portfolio have similar investment objectives in that both seek long-term growth of capital. The Alliance Quasar Portfolio's investment objective is growth of capital by pursuing aggressive investment policies. The Brinson Small Cap Portfolio's investment objective is long-term capital -32- appreciation. The Brinson Small Cap Portfolio's name requires that it normally invest at least 65% of its total assets in equity securities of small capitalization ("small cap") companies, which it defines as companies having market capitalizations of up to $1.5 billion at the time of purchase. The Alliance Quasar Portfolio has no corresponding restriction, although at present it emphasizes investments in small cap companies, which it defines as companies having market capitalizations of up to $1.5 billion. As of June 30, 2001, approximately 96.8% of the Alliance Quasar Portfolio's total assets were invested in small cap companies. Current income is only an incidental consideration in selecting investments for both Portfolios. The Alliance Quasar Portfolio generally invests in a widely diversified portfolio of equity securities spread among many industries that offer the possibility of above-average earnings growth and may invest in both well-known, established companies and new, unseasoned companies. The Alliance Quasar Portfolio also may invest in non-convertible bonds, preferred stocks and foreign securities. The Brinson Small Cap Portfolio, subject to the requirement that it normally invest at least 65% of its total assets in equity securities of small cap companies, has similar investment policies. Both Portfolios may invest in securities of foreign issuers, although the Brinson Small Cap Portfolio limits these investments to no more than 25% of its total assets and further limits such investments to U.S. dollar denominated securities of foreign issuers that are traded on recognized U.S. exchanges or in the U.S. over-the-counter market. Both Portfolios may invest in special situations which occur when the securities of a company are expected to appreciate due to a development particularly or uniquely applicable to that company regardless of general business conditions or movements of the market as a whole. The average annual total return for the Brinson Small Cap Portfolio and the Alliance Quasar Portfolio for certain periods is set forth in the chart below. Average Annual Total Return Comparison As of 6/30/01* Since 1 Year 09/28/98** ------ -------- Brinson Small Cap Portfolio.... 14.78% 21.80% Alliance Quasar Portfolio..... 15.34% 7.80% * Performance shown is for Class H shares of the Brinson Small Cap Portfolio and Class A shares of the Alliance Quasar Portfolio and does not reflect any insurance account related charges or expenses. For further information about the Alliance Quasar Portfolio's performance, including information about waivers/reimbursements that affect the Portfolio's performance, see the Alliance Prospectus. ** The commencement of operations of the Brinson Small Cap Portfolio. Performance shown in this column for the Alliance Quasar Portfolio is from 9/30/98, the month end closest to the Brinson Small Cap Portfolio's inception date. The performance of the Alliance Quasar Portfolio from its inception, on August 15, 1996, is 5.20%. Brinson Strategic Income Portfolio vs. Alliance Global Bond Portfolio The Brinson Strategic Income Portfolio and the Alliance Global Bond Portfolio have similar investment objectives in that both seek current income and capital appreciation. The Alliance Global Bond Portfolio's investment objective is to seek a high level of return from a combination of current income and capital appreciation by investing in a globally diversified portfolio of high-quality debt securities denominated in the U.S. dollar and a range of foreign -33- currencies. The Brinson Strategic Income Portfolio's investment objective is to achieve a high level of current income. As a secondary objective, the Portfolio seeks capital appreciation. Both Portfolios invest in debt securities of U.S. or non-U.S. governments, supranational entities, and U.S. and non-U.S. companies. The Portfolios' foreign investments are generally denominated in foreign currencies, including the Euro. Both Portfolios limit their investments to high-quality bonds and also normally invest at least 65% of their total assets in debt securities of at least three (and usually considerably more) countries and approximately 25% of their total assets in U.S. dollar denominated debt securities. Both Portfolios also normally maintain an average weighted maturity for fixed-income investments of between one year or less and ten years. AIGAM serves as sub-adviser for the Alliance Global Bond Portfolio. More information about AIGAM is set forth in the Alliance Prospectus that accompanies this Prospectus/Proxy Statement. The average annual total return for the Brinson Strategic Income Portfolio and the Alliance Global Bond Portfolio for certain periods is set forth in the chart below. Average Annual Total Return Comparison As of 6/30/01* Since 1 Year 5 Years 9/28/98** ------ ------- ------- Brinson Strategic Income Portfolio.... (1.25)% N/A 1.19% Alliance Global Bond Portfolio...... (2.88)% 1.97% (3.03)% * Performance shown is for Class H shares of the Brinson Strategic Income Portfolio and Class A shares of the Alliance Global Bond Portfolio and does not reflect any insurance account related charges or expenses. For further information about the Alliance Global Bond Portfolio's performance, including information about waivers/ reimbursements that affect the Portfolio's performance, see the Alliance Prospectus. ** The commencement of operations of the Brinson Strategic Income Portfolio. Performance shown in this column for the Alliance Global Bond Portfolio is from 9/30/98, the month end closest to the Brinson Strategic Income Portfolio's inception date. The performance of the Alliance Global Bond Portfolio from its inception, on July 15, 1991, is 5.42%. Both Portfolios are non-diversified. This means that each Portfolio may invest more of its assets in the securities of fewer companies than a diversified portfolio. This increases each Portfolio's vulnerability to factors affecting a single investment and can result in greater losses and volatility. The Alliance Global Bond Portfolio has a fundamental restriction prohibiting investment in a security if, as a result, it would own any securities of an open-end investment company, whereas Brinson Strategic Income Portfolio has no such fundamental restriction. Comparison of Distribution Policies and Purchase, Exchange and Redemption Procedures Each of the Portfolios declares and pays dividends and net realized capital gains at least annually. Both the Brinson Trust and the Alliance Fund make income and capital gains distributions in shares of each Portfolio. It is expected that, shortly prior to the closing date of each Agreement and Plan of Acquisition and Termination (the "Closing Date"), each of the Acquired Portfolios will declare and distribute as a special dividend any investment company taxable income (computed without regard to the deduction for dividends paid) and any net realized capital gains through the Closing Date not previously distributed. -34- The Acquired Portfolios and the Acquiring Portfolios have substantially the same procedures for purchasing shares. Each of the Portfolios offers its shares to the separate accounts of life insurance companies ("Accounts"). Each day on which a Portfolio's net asset value is calculated, the Accounts transmit to that Portfolio any orders to purchase or redeem shares of that Portfolio based upon the purchase payments, redemption (surrender) requests and transfer requests from Contract Owners which are priced as of that day. The Portfolios may also suspend redemptions, if permitted under the Investment Company Act of 1940, as amended (the "1940 Act"), for any period during which the New York Stock Exchange ("NYSE") is closed or during which trading is restricted by the SEC for the protection of a Portfolio's shareholders. Each Account purchases either Class H or Class I shares of a Brinson Portfolio, or Class A or Class B shares of an Alliance Portfolio as applicable. Class H and Class A shares are sold and redeemed at net asset value and do not pay any 12b-1 fees. Class I and Class B shares are also sold and redeemed at net asset value and pay annual distribution fees of 0.25% of their average daily net assets. The level of annual distribution fees payable by Class B shares could be increased to 0.50% of the average daily net assets attributable to such shares without a vote of the shareholders. Shares of each Brinson Portfolio can be exchanged for shares of the same class of any other Brinson Portfolio, provided that the relevant separate account invests in both Portfolios. Although the shares of the Alliance Portfolios cannot be exchanged for shares of the same class of another Alliance Portfolio, the shareholders can redeem shares of one Alliance Portfolio and purchase shares of another Alliance Portfolio. See the Alliance Prospectus and Alliance SAI and the Brinson Prospectus and the Brinson SAI for further information. Investment Advisors Brinson Advisors is the investment manager and administrator for each of the Brinson Portfolios. Alliance Capital is the sub-adviser for each Brinson Portfolio. Alliance Capital is the investment adviser of each of the Alliance Portfolios. AIGAM, is the sub-adviser for the Alliance Global Bond Portfolio. -35- ================================================================================ SUMMARY OF PRINCIPAL RISKS Certain risks associated with an investment in the Acquiring Portfolios are summarized below. As described above under "Comparison of Investment Objectives, Policies and Restrictions", the investment policies of the Acquired Portfolios, with some exceptions, have generally been conformed to those of the corresponding Acquiring Portfolios. Therefore, subject to such limited exceptions, the risks of an investment in an Acquiring Portfolio are substantially similar to the risks of an investment in the corresponding Acquired Portfolio. More detailed descriptions of the risks associated with an investment in an Acquiring Portfolio can be found in the Alliance Prospectus and the Alliance SAI. The value of your investment in an Acquiring Portfolio will change with changes in the values of that Portfolio's investments. Many factors can affect those values. In this Summary, we describe the principal risks that may affect a Portfolio's investments as a whole. These risks and the Portfolios particularly subject to each risk are summarized in a chart at the end of this section. Each of the Acquiring Portfolios could be subject to additional principal risks because the types of investments made by each Portfolio can change over time. Interest Rate Risk This is the risk that changes in interest rates will affect the value of a Portfolio's investments in debt securities, such as bonds, notes, and asset-backed securities, or other income-producing securities. Debt securities are obligations of the issuer to make payments of principal and/or interest on future dates. Interest rate risk is particularly applicable to Portfolios that invest in fixed-income securities. Increases in interest rates may cause the value of a Portfolio's investments in such securities to decline. Even Portfolios that invest a substantial portion of their assets in the highest quality debt securities, including U.S. Government securities, are subject to interest rate risk. Interest rate risk is, however, generally greater for those Portfolios that invest a significant portion of their assets in lower-rated securities or comparable unrated securities. Interest rate risk is also generally greater for Portfolios that invest in debt securities with longer maturities. Such risk may also be greater for the Portfolios that invest a substantial portion of their assets in mortgage-related or other asset-backed securities. The value of these securities is affected more by changes in interest rates because when interest rates rise, the maturities of these types of securities tend to lengthen and the value of the securities decreases more significantly. In addition, these types of securities are subject to prepayment when interest rates fall, which generally results in lower returns because the Portfolios must reinvest their assets in debt securities with lower interest rates. Increased interest rate risk is also likely for a Portfolio that invests in debt securities paying no current interest, such as zero coupon, principal-only, and interest-only securities, or paying non-cash interest in the form of other debt securities (payment-in-kind securities). Credit Risk This is the risk that the issuer or the guarantor of a debt security, or the counterparty to a derivatives contract, will be unable or unwilling to make timely payments of interest or principal, or to otherwise honor its obligations. The degree of risk for a particular security may be reflected in its credit rating. Credit risk is greater for Portfolios that invest in lower- -36- rated securities. High-yield, high-risk debt securities and similar unrated securities (commonly known as "junk bonds") have speculative elements and are predominately speculative credit risks. Credit risk is greater for Portfolios that invest in debt securities issued in connection with corporate restructurings by highly leveraged issuers and in debt securities not current in the payment of interest or principal or which are in default. Portfolios that invest in foreign debt securities are also subject to increased credit risk because of the difficulties of requiring foreign entities, including issuers of sovereign debt obligations, to honor their contractual commitments, and because a number of foreign governments and other issuers are already in default. Market Risk This is the risk that the value of a Portfolio's investments will fluctuate as the stock or bond markets fluctuate and that prices overall will decline over shorter or longer-term periods. All of the Portfolios are subject to this risk. Industry Risk This is the risk of investing in a particular industry. Market or economic factors affecting that industry could have a major effect on the value of a Portfolio's investments. Business Sector Risk This is the risk of investing in a particular business sector. Market or economic factors affecting that sector could have a major effect on the value of a Portfolio's investments. Capitalization Risk This is the risk of investments in small- to mid-capitalization companies. Investments in small-to-mid-cap companies may be more volatile than investments in large-cap companies. In addition, a Portfolio's investments in smaller capitalization stocks may have additional risks because these companies often have limited product lines, markets, or financial resources. Foreign Risk This is the risk of investing in issuers located in foreign countries. All Portfolios that invest in foreign securities are subject to this risk. A Portfolio's investments in foreign securities may experience more rapid and extreme changes in value than investments in securities of U.S. companies. This is because the securities markets of many foreign countries are relatively small, with a limited number of companies representing a small number of industries. Additionally, foreign securities issuers are not usually subject to the same degree of regulation as are U.S. issuers. Reporting, accounting, and auditing standards of foreign countries differ, in some cases significantly, from U.S. standards. Also, nationalization, expropriation or confiscatory taxation, currency blockage, political changes, or diplomatic developments could adversely affect a Portfolio's investments in a foreign country. In the event of nationalization, expropriation, or other confiscation, a Portfolio could lose its entire investment. Currency Risk This is the risk that fluctuations in the exchange rates between the U.S. dollar and foreign currencies may negatively affect the value of a Portfolio's investments. Portfolios with foreign currency denominated investments are subject to this risk. Country or Geographic Risk This is the risk of investing in issuers located in a particular country or geographic region. Market changes or other factors affecting that country or region, including political instability and unpredictable economic -37- conditions, may have a particularly significant effect on a Portfolio's net asset value. Political, social, and economic changes in a particular country could result in increased risks for a Portfolio that invests a substantial portion of its assets in sovereign debt obligations, such as Brady Bonds. Investments in emerging market countries are likely to involve significant risks. These countries, such as Mexico, Argentina, Brazil, Morocco, the Philippines, Russia and Venezuela, have a history of political and economic instability. Leveraging Risk When a Portfolio borrows money or otherwise leverages its assets, the value of an investment in that Portfolio will be more volatile and all other risks will tend to be compounded. Portfolios may create leverage by using reverse repurchase agreements, inverse floating rate instruments or derivatives, or by borrowing money. Derivatives Risk The Portfolios may use derivatives, which are financial contracts whose value depends on, or is derived from, the value of an underlying asset, reference rate or index. Alliance Capital will sometimes use derivatives as part of a strategy designed to reduce other risks. Generally, however, the Portfolios use derivatives as direct investments to earn income, enhance yield, and broaden portfolio diversification, which entail greater risks than if used solely for hedging purposes. In addition to other risks, such as the credit risk of the counterparty, derivatives involve the risk of difficulties in pricing and valuation and the risk that changes in the value of the derivative may not correlate perfectly with the underlying assets, rates or indices. Liquidity Risk Liquidity risk exists when particular investments are difficult to purchase or sell, possibly preventing a Portfolio from selling these illiquid securities at an advantageous price. The Portfolios may be subject to greater liquidity risk if they use derivatives or invest in securities having substantial interest rate and credit risk. In addition, liquidity risk tends to increase to the extent a Portfolio invests in securities whose sale may be restricted by law or contract. Management Risk Each Portfolio is subject to management risk because it is an actively managed investment portfolio. Alliance Capital will apply its investment techniques and risk analyses in making investment decisions for the Portfolios, but there can be no guarantee that its decisions will produce the desired results. In some cases, the use of derivative and other investment techniques may be unavailable or Alliance Capital may determine not to use them, possibly even under market conditions where their use could benefit a Portfolio. Focused Portfolio Risk Portfolios that invest in a limited number of companies may have more risk because changes in the value of a single security may have a more significant effect, either negative or positive, on the Portfolio's net asset value. Similarly, a Portfolio may have more risk if it is "non-diversified," meaning that it can invest more of its assets in a smaller number of companies than can a "diversified" fund. Allocation Risk Those Portfolios that allocate their investments between equity and debt securities may have a more significant risk that poor performance of one asset class will have a greater effect on the Portfolio's net asset value. -38- Chart of Principal Risks by Portfolio The following chart summarizes the principal risks of each Alliance Portfolio. Risks not marked for a particular Portfolio may, however, still apply to some extent to that Portfolio at various times.
PORTFOLIO Interest Credit Market Industry/ Capital- Foreign Currency Country or Lever- Derivatives Rate Risk Risk Sector ization Risk Risk Geographic aging Risk Risk Risk Risk Risk Risk ------------------------------------------------------------------------------------------------------------------------------------ Growth and X X X X X Income Portfolio US X X X X Government/ High Grade Securities Portfolio High Yield X X X X X X X Portfolio Total Return X X X Portfolio International X X X X Portfolio Global Bond X X X X X X X Portfolio Growth X X X X X X Portfolio Quasar X X X X X X Portfolio PORTFOLIO Liquidity Manage- Focused Alloca- Risk ment Portfolio tion Risk Risk Risk --------------------------------------------------------------------- Growth and X Income Portfolio US X Government/ High Grade Securities Portfolio High Yield X X Portfolio Total Return X X Portfolio International X Portfolio Global Bond X X X Portfolio Growth X Portfolio Quasar X Portfolio
-39- ================================================================================ SPECIAL MEETING OF SHAREHOLDERS This Prospectus/Proxy Statement is being furnished in connection with a Special Meeting of Shareholders of each Acquired Portfolio to be held on October 18, 2001 or at such later time as may be made necessary by adjournment (the "Meeting") and the solicitation of proxies by and on behalf of the shareholders of the Acquired Portfolios for use at the Meeting. The Meeting is being held to consider the proposed Merger of each Acquired Portfolio with the corresponding Acquiring Portfolio by the transfer of all of the Acquired Portfolio's assets and its stated liabilities to the Acquiring Portfolio (Proposals 1 through 9). This Prospectus/Proxy Statement and the enclosed form of proxy are initially being mailed to shareholders on or about October 1, 2001. The Brinson Trustees know of no matters to be brought before the Meeting other than those set forth herein. If, however, any other matters properly come before the Meeting, it is the Brinson Trustees' intention that proxies will be voted on such matters in accordance with the judgment of the persons named in the enclosed form of proxy. If a Reorganization is not approved by shareholders at the Meeting, each applicable Acquired Portfolio will continue to operate as a series of Brinson Trust and the Brinson Trustees will then consider other options and alternatives for the future of such Acquired Portfolio, including the liquidation of the Acquired Portfolio, resubmitting the proposal for shareholder approval or other appropriate action. -40- ================================================================================ THE PROPOSALS Approval of Agreement and Plan of Acquisition and Termination The shareholders of the Brinson Balanced Portfolio are being asked to approve a Merger between the Brinson Balanced Portfolio and the Alliance Total Return Portfolio (Proposal 1); the shareholders of the Brinson Global Equity Portfolio are being asked to approve a Merger between the Brinson Global Equity Portfolio and the Alliance International Portfolio (Proposal 2); the shareholders of the Brinson Global Income Portfolio are being asked to approve a Merger between the Brinson Global Income Portfolio and the Alliance Global Bond Portfolio (Proposal 3); the shareholders of the Brinson Growth and Income Portfolio are being asked to approve a Merger between the Brinson Growth and Income Portfolio and the Alliance Growth and Income Portfolio (Proposal 4); the shareholders of the Brinson Growth Portfolio are being asked to approve a Merger between the Brinson Growth Portfolio and the Alliance Growth Portfolio (Proposal 5); the shareholders of the Brinson High Grade Portfolio are being asked to approve a Merger between the Brinson High Grade Portfolio and the Alliance U.S./High Grade Portfolio (Proposal 6); the shareholders of the Brinson High Income Portfolio are being asked to approve a Merger between the Brinson High Income Portfolio and the Alliance High Yield Portfolio (Proposal 7); the shareholders of the Brinson Small Cap Portfolio are being asked to approve a Merger between the Brinson Small Cap Portfolio and the Alliance Quasar Portfolio (Proposal 8); and the shareholders of the Brinson Strategic Income Portfolio are being asked to approve a Merger between the Brinson Strategic Income Portfolio and the Alliance Global Bond Portfolio (Proposal 9). Each Merger is proposed to take place pursuant to an Agreement and Plan of Acquisition and Termination between the Acquired Portfolio and the Acquiring Portfolio (the "Agreements"), each of which is in the form attached to this Prospectus/Proxy Statement as Appendix A. Each Agreement provides, among other things, for the transfer of all of the assets of the relevant Acquired Portfolio to the corresponding Acquiring Portfolio in exchange for (i) the issuance to the Acquired Portfolio of the Class A and Class B Merger Shares, the number of which will be calculated by dividing the value of the net assets attributable to the Class H and Class I shares, respectively, of the Acquired Portfolio acquired by the Acquiring Portfolio by the net asset value per Class A and Class B share of the relevant Acquiring Portfolio and (ii) the assumption by the relevant Acquiring Portfolio of all of the stated liabilities of the Acquired Portfolio, all as more fully described below under "Information About the Mergers." After receipt of the Merger Shares, each Acquired Portfolio will cause the Class A Merger Shares to be distributed to its Class H shareholders, and the Class B Merger Shares to be distributed to its Class I shareholders, as applicable, in termination of the Acquired Portfolio. Each shareholder of an Acquired Portfolio will receive a number of full and fractional Class A and Class B Merger Shares equal in value as of Closing Date to the aggregate value of the shareholder's Class H and Class I Acquired Portfolio shares. -41- Trustees' Recommendations The Brinson Trustees have voted unanimously to approve each Merger and to recommend that shareholders of each Acquired Portfolio also approve the Merger applicable to them. Required Shareholder Vote Approval of each Merger requires the approval of a "majority of the outstanding voting securities" of the Portfolio, which, as defined in the 1940 Act, means the lesser of (A) 67% or more of the shares of the Portfolio present at a meeting, if the holders of more than 50% of the outstanding shares of the Portfolio are present or represented by proxy, or (B) more than 50% of the outstanding shares of the Portfolio. Background and Reasons for the Proposed Merger The Brinson Trustees, including all of the Brinson Trustees who are not "interested persons" of the Brinson Portfolios (the "Independent Trustees"), have unanimously determined that each Merger would be in the best interests of the relevant Acquired Portfolio, and that the interests of each Acquired Portfolio's shareholders would not be diluted as a result of effecting its Merger. At a meeting held on July 25, 2001, the Brinson Trustees unanimously approved each proposed Merger and recommended approval by shareholders. In determining whether to approve each Merger and to recommend its approval to shareholders, the Brinson Trustees, including the Independent Trustees, considered the potential impact of the Mergers on Brinson Trust shareholders and a variety of factors relating thereto, including among others: 1) the expertise, resources and historical performance of Alliance; 2) the viability of, and expense involved in operating, each Acquired Portfolio on a stand-alone basis; 3) the fact that the Acquired Portfolios are currently being subadvised by Alliance; 4) the terms and conditions of the Agreements and Plans of Acquisition and Termination, including provisions intended to avoid any dilution of shareholder interests; 5) the compatibility of the investment objectives, policies and limitations of each Acquired Portfolio and corresponding Acquiring Portfolio; 6) the historical and projected operating expenses of the Acquired Portfolios and the Acquiring Portfolios; 7) the historical performance of the Acquired Portfolios and the Acquiring Portfolios; 8) the fact that Alliance and Brinson will share equally all of the expenses associated with the Mergers, other than portfolio transfer costs (if any), brokerage and other similar expenses, all of which will be borne by the relevant Brinson Portfolio; 9) any direct or indirect costs to be incurred by the Acquired Portfolios or Acquiring Portfolios as a result of each Merger; 10) the tax consequences of each Merger; 11) the fact that seed capital will be redeemed from the High Income Portfolio, the Small Cap Portfolio, and the Strategic Income Portfolio prior to the consummation of the Merger; and 12) possible alternatives to the Merger. In reaching the decision to recommend approval of each Merger, the Brinson Trustees concluded that each Merger is in the -42- best interests of each Acquired Portfolios and its respective shareholders. The principal reasons why the Brinson Trustees recommend each Merger are as follows: (i) Sustainable decreases in overall expenses. The Mergers are expected to result in aggregate operating expenses that would be lower than those expected to be borne by the Acquired Portfolios as described more fully in the Overview under "Operating Expenses." Of course, there can be no assurance that the Mergers will result in savings in operating expenses to shareholders. (ii) Appropriate investment objectives, diversification, etc. The investment objective, policies, and restrictions of each Acquiring Portfolio are, in general, substantially similar to those of each corresponding Acquired Portfolio. Although the investment objectives and policies of certain of the Acquired Portfolios are different from those of the corresponding Acquiring Portfolios (as described above in "Comparison of Investment Objectives, Policies and Restrictions"), because of the similarity between the broader goals of each Acquiring Portfolio and those of its respective Acquired Portfolio, the Brinson Trustees believe that an investment in shares of each Acquiring Portfolio will provide Acquired Portfolio shareholders with an investment opportunity comparable to that currently afforded by the corresponding Acquired Portfolio. (iii) Economics of Scale. The Brinson Trustees further believe that the greater size of each combined Portfolio will offer Brinson shareholders greater prospects for efficient Portfolio management and economic viability, as well as the potential for reduced investment risk because of the opportunities for additional diversification of portfolio investments. -43- ================================================================================ INFORMATION ABOUT THE MERGERS Agreement and Plan of Acquisition and Termination Each proposed Agreement and Plan of Acquisition and Termination provides that the relevant Acquiring Portfolio will acquire all of the assets of the corresponding Acquired Portfolio in exchange for the issuance of Class A and Class B Merger Shares and for the assumption by the Acquiring Portfolio of the stated liabilities of the Acquired Portfolio, all as of the Effective Time (defined in each Agreement to be 4:00 p.m. on the Closing Date). The following discussion of the Agreements is qualified in its entirety by the full text of each Agreement, the form of which is attached as Appendix A to this Prospectus/Proxy Statement. At the Effective Time, each Acquired Portfolio will sell all of its assets to the corresponding Acquiring Portfolio, and, in exchange, the Acquiring Portfolio will assume the stated liabilities of the Acquired Portfolio and deliver to the Acquired Portfolio (i) a number of full and fractional Class A Merger Shares having an aggregate net asset value equal to the aggregate net asset value of the Acquired Portfolio attributable to its Class H shares, less the value of the liabilities of the Acquired Portfolio assumed by the Acquiring Portfolio attributable to the Class H shares of the Acquired Portfolio, and (ii) a number of full and fractional Class B Merger Shares having an aggregate net asset value equal to the aggregate net asset value of the Acquired Portfolio attributable to its Class I shares, less the value of the liabilities of the Acquired Portfolio assumed by the Acquiring Portfolio attributable to the Class I shares of the Acquired Portfolio. At or as soon as reasonably practical after the Effective Time, each Acquired Portfolio will terminate by transferring to its shareholders of record as of the Effective Time the full and fractional Merger Shares received by the Acquired Portfolio, with Class A Merger Shares being distributed to holders of Class H shares of the Acquired Portfolio and Class B Merger Shares being distributed to holders of Class I shares of the Acquired Portfolio. As a result of the proposed transaction, each holder of Class H and Class I shares of the Acquired Portfolio will receive a number of Class A and Class B Merger Shares equal in aggregate net asset value at the Effective Time to the aggregate net asset value of the Class H and Class I shares, respectively, of the Acquired Portfolio held by the shareholder. Each Acquiring Portfolio shall record on its books the ownership by the corresponding Acquired Portfolio's shareholders of the Class A and Class B Merger Shares, and the Acquired Portfolio shall simultaneously redeem and cancel on its books all of its issued and outstanding Class H and Class I shares. The consummation of each Merger is subject to the conditions set forth in the Agreement, any of which may be waived by the party entitled to its protections, except for the condition requiring shareholder approval of the Agreement. The Agreement may be terminated and the Merger abandoned at any time, before or after approval by the shareholders of the Acquired Portfolio, prior to the Effective Time, by a majority of either the Alliance Directors or the Brinson Trustees if (i) any of the Portfolio's conditions precedent as set forth in the Agreement has not been fulfilled or (ii) -44- the Alliance Directors or the Brinson Trustees determine that the consummation of the Acquisition is not in the best interests of the Portfolio or its shareholders and gives notice of such termination to the other party. All expenses incurred in connection with the Agreement, and all transactions contemplated thereby, will be borne equally by Alliance and Brinson Advisors (other than portfolio transfer cost (if any), brokerage and other similar expenses, all of which will be borne by the relevant Portfolio, except that such expenses, if any, incurred in connection with the redemption of seed capital from the High Income Portfolio, the Small Cap Portfolio and the Strategic Income Portfolio will not be excluded). Notwithstanding the foregoing, expenses will in any event be paid by the party directly incurring such expenses if and to the extent that the payment by any other party of such expenses would result in the disqualification of the first party as a "regulated investment company" within the meaning of Section 851 of the Code. Neither Brinson Advisors nor the Brinson Trust is currently aware of any such expenses and neither Brinson Advisors nor the Brinson Trust believe that any will be incurred in connection with the Mergers. Indemnification of Acquiring Funds In connection with the Mergers, Brinson Advisors has agreed to indemnify each Acquiring Fund and its affiliates from and against losses which it may suffer as a result of any liabilities, whether absolute, accrued, contingent or otherwise, and to reimburse such Acquiring Fund and its affiliates for any reasonable legal or other costs and expenses incurred by it or its affiliates in connection with discharging, investigating or defending against any such liability. Description of the Merger Shares Full and fractional Merger Shares will be issued to each Acquired Portfolio's shareholders in accordance with the procedure under the Agreement as described above. The Merger Shares are Class A and Class B shares of the Acquiring Portfolio, which have characteristics substantially similar to those of, respectively, the Class H and Class I shares of each Acquired Portfolio with respect to 12b-1 servicing and/or distribution fees. Class H and Class A shares are purchased at net asset value. Class I and Class B shares are also sold and redeemed at net asset value and, pursuant to separate Rule 12b-1 Plans adopted by the respective Portfolio, Class B and Class I shares each pay an annual distribution fee of 0.25% of average daily net assets. The level of annual distribution fees payable by Class B shares could be increased to 0.50% of the average daily net assets attributable to such class without a vote of the shareholders. Each of the Merger Shares will be fully paid and nonassessable by the Acquiring Portfolio when issued, will be transferable without restriction, and will have no preemptive or conversion rights. See the Alliance Prospectus for more information about the characteristics of Class A and Class B shares of the Acquiring Portfolios. Organization The following is a summary of the major differences between the governing documents and laws applicable to each of the Acquiring Funds and the Acquired Funds. The Brinson Trust is organized as a Massachusetts business trust and the Alliance Fund is organized as a Maryland corporation. Except as otherwise noted -45- below, the provisions of Maryland law and the Articles of Incorporation (the "Alliance Articles") and Bylaws (the "Alliance Bylaws") of the Alliance Fund are substantially similar to those of Massachusetts law, the Declaration of Trust (the "Brinson Declaration of Trust") and the Bylaws (the "Brinson Bylaws") of the Brinson Trust. All of the Acquiring Portfolios and the Acquired Portfolios are subject to the 1940 Act. Meetings of Shareholders The Brinson Declaration of Trust gives the Brinson Trustees and shareholders holding at least 10% of the shares then outstanding the right to call (or cause to be called) a special meeting of shareholders. By contrast, the Alliance Bylaws enable a special meeting of the shareholders to be called by the chairman of the board, the president, the Board of Directors, or upon the written request of shareholders entitled to cast 25% of the votes at such special meeting, by the secretary. Quorums The Brinson Declaration of Trust provides that a majority of shares entitled to vote constitutes a quorum at a shareholders' meeting. The Alliance Articles provide that one-third of the shares entitled to vote constitutes a quorum at shareholder meetings. Unlike the Brinson Declaration of Trust, which provide that a majority of Trustees constitutes a quorum for a meeting of Trustees, the Alliance Bylaws provide that one-third of the Directors (but no fewer than two) constitutes a quorum for a meeting of Directors. Number of Directors The Brinson Declaration of Trust provides for a minimum of one and a maximum of 15 Trustees. The Alliance Articles provide that the number of Directors shall initially be one and may be increased or decreased by a majority of the entire board of directors, but shall not be greater than 20. Removal of Trustees or Directors The Brinson Declaration of Trust provides that a Trustee may be removed (i) with or without cause at any time by written instrument signed by at least two-thirds of the Trustees, or (ii) at any special meeting of shareholders of the Brinson Trust by a vote of at least two-thirds of the outstanding shares. Pursuant to Maryland law and the Alliance Bylaws, any Director may be removed with or without cause at any meeting of shareholders at which a quorum is present by the affirmative vote of a majority of the votes entitled to be cast. Indemnification of Trustees, Directors and Officers The Brinson Declaration of Trust provides that every person who is or has been a Trustee or an officer shall be indemnified to the fullest extent permitted by Massachusetts law against all liabilities and against all expenses reasonably incurred in connection with any indemnifiable claim. However, no indemnification is provided (i) to any person who is adjudicated by a court (a) to be liable to the Brinson Trust by reason of willful misfeasance, bad faith, gross negligence or reckless disregard of such person's duties, or (b) not to have acted in good faith in the reasonable belief that his action was in the best interest of the Brinson Trust, or (ii) in the event of a settlement, unless there is a determination that the Trustee or officer did not engage in willful misfeasance, bad faith, gross negligence or reckless disregard of the duties involved in the conduct of his office, (a) by the court -46- approving the settlement, (b) by a majority of the disinterested Trustees, or (c) by written opinion of independent legal counsel. Similarly, the Alliance Articles indemnify current and former directors and officers and those persons who, at the Alliance Fund's request serve or have served another organization as a director or officer to the maximum extent permitted under Maryland Law. Under Maryland law, a corporation may indemnify any director against liabilities for acts incurred by reason of service as a director unless it is established that (i) the act or omission was material to the matter giving rise to the proceeding and (a) was committed in bad faith or (b) was the result of active and deliberate dishonesty, (ii) the director actually received an improper personal benefit or (iii) in the case of a criminal proceeding, the director had reasonable cause to believe the act or omission was unlawful. In addition, indemnification may not be made (i) in a proceeding by or in the right of the corporation where the director is found liable to the corporation (a "Corporate Liability") or (ii) in a proceeding charging improper personal benefit where the director is found to be liable because such benefit was improperly received, whether or not involving action in the director's official capacity (a "Personal Liability"). Maryland law also provides that indemnification is not payable by a corporation unless a determination has been made that the director has met the standard of conduct noted in the foregoing paragraph. Such determination may be made by (i) a vote of a majority of a quorum of directors consisting of directors not, at the time, parties to the proceedings, or, if such a quorum cannot be obtained, then by a majority vote of a committee of the board (designated by a majority of the board in which directors who are parties may participate) consisting solely of two or more directors not, at the time, parties to such proceedings, (ii) special legal counsel selected by the board or a committee as set forth in (i) above, or if the quorum of the full board cannot be obtained and the committee cannot be established, by a majority vote of the full board in which directors who are parties may participate, or (iii) the stockholders. Upon the application of a director, a court may order indemnification if it determines that (i) a director is entitled to reimbursement because such director has been successful, on the merits or otherwise, in the defense of a proceeding in which such director has been determined to have met the applicable standards of conduct or (ii) whether or not the director has met the applicable standards of conduct, the director is entitled to indemnification in view of all the relevant circumstances, provided that the indemnification payment shall be limited to the director's expenses in cases involving Corporate Liability or Personal Liability. The Brinson Declaration of Trust provides that indemnification expenses may be paid in advance only if (i) there is an undertaking to repay the advance and appropriate security for such undertaking is given, (ii) the relevant Portfolio is insured against losses arising from any such advance payments, or (iii) either a majority of the disinterested Trustees, or independent legal counsel, in a written opinion, determines that there is reason to believe that the indemnified persons will be found to be entitled to indemnification. Under Maryland law, indemnification expenses may be paid in advance of the final disposition if a director provides (i) a written affirmation of -47- his good faith belief that the standard of conduct necessary for indemnification has been met, and (ii) a written undertaking to repay the amount if it is determined that the standard of conduct has not been met. This undertaking need not be secured. Personal Liability Under Massachusetts law, shareholders of a Massachusetts business trust could, under certain circumstances, be held personally liable for the obligations of the trust. However, the Brinson Declaration of Trust disclaims shareholder liability for acts or obligations of the Brinson Trust and requires that notice of such disclaimer be given in each agreement, undertaking, or obligation entered into or executed by the Brinson Trust, the Acquired Portfolios or the Brinson Trustees. The Brinson Declaration of Trust provides for indemnification out of Acquired Portfolio property for all loss and expense of any shareholder held personally liable for the obligations of the Acquired Portfolio. Thus, the risk of a shareholder's incurring financial loss from shareholder liability is limited to circumstances in which the Acquired Portfolio would be unable to meet its obligations. The likelihood of such a circumstance is considered remote. Under Maryland law, shareholders have no personal liability for acts or obligations of the corporation. Termination The Brinson Declaration of Trust provides that the Brinson Trust or any series thereof may be terminated by a "majority of the outstanding voting securities" (which, as defined in the 1940 Act, means the lesser of (A) 67% or more of the shares of the portfolio present at a meeting, if the holders of more than 50% of the outstanding shares of the portfolio are present or represented by proxy, or (B) more than 50% of the outstanding shares of the portfolio) of the series or the Trust, or by the Trustees without obtaining a "majority of the outstanding voting securities" if a majority of the Trustees makes a determination that the continuation of a Series or the Trust is not in the best interests of such Series or Trust or their respective shareholders. Under Maryland law, a corporation may be dissolved by vote of the majority of the Directors. Amendments The Brinson Declaration of Trust may be amended by a majority of the Brinson Trustees, as long as the amendment does not adversely affect the rights of any shareholder. If an Amendment adversely affects the rights of shareholders, it may be adopted by a majority of the Brinson Trustees when authorized to do so by a "majority of the outstanding voting securities." The Brinson Bylaws may be amended by a majority of the Brinson Trustees. The Alliance Articles may be amended by a vote of two-thirds of all the votes entitled to be cast by the shareholders. The Alliance Bylaws may only be amended by the Directors. Federal income tax consequences As long as the Contracts funded through the separate accounts of the insurance company shareholders qualify as annuity contracts under Section 72 of the Internal Revenue Code, the Mergers will not create any tax liability for Contract Owners. Each Acquired Portfolio and each Acquiring Portfolio will receive an opinion from Ropes & Gray, special counsel to the Alliance Fund, to the effect that, on the basis -48- of the existing provisions of the Code, current administrative rules and court decisions, for federal income tax purposes: (i) under Section 361 of the Code, no gain or loss will* be recognized by the Acquired Portfolio as a result of the Merger; (ii) under Section 354 of the code, no gain or loss will* be recognized by shareholders of the Acquired Portfolio on the distribution of Merger Shares to them in exchange for their shares of the Acquired Portfolio; (iii) under Section 358 of the Code, the aggregate tax basis of the Merger Shares that the Acquired Portfolio's shareholders receive in exchange for their Acquired Portfolio shares will* be the same as the aggregate tax basis of the Acquired Portfolio shares exchanged; (iv) under Section 1223(1) of the Code, an Acquired Portfolio's shareholder's holding period for the Merger Shares received pursuant to the Agreement will* be determined by including the holding period for the Acquired Portfolio shares exchanged for the Merger Shares, provided that the shareholder held the Acquired Portfolio shares as a capital asset; (v) under Section 1032 of the Code, no gain or loss will* be recognized by the Acquiring Portfolio as a result of the reorganization; (vi) under Section 362(b) of the Code, the Acquiring Portfolio's tax basis in the assets that the Acquiring Portfolio receives from the Acquired Portfolio will* be the same as the Acquired Portfolio's tax basis in such assets; and (vii) under Section 1223(2) of the Code, the Acquiring Portfolio's holding period in such assets will* include the Acquired Portfolio's holding period in such assets. The opinion will be based on certain factual certifications made by officers of Brinson Advisors and Alliance Capital and will also be based on customary assumptions and qualifications. A substantial portion of the assets of each Acquired Portfolio has been or will be sold in connection with the Mergers of those Portfolios into the respective Acquiring Portfolios. The actual tax impact of such sales will depend on the difference between the price at which such portfolio assets are sold and the selling Portfolio's basis in such assets. Any capital gains recognized in these sales will be distributed to the selling Portfolio's shareholders (but not Contract Owners) as capital gain dividends (to the extent of the excess of net realized long-term capital gains over net realized short-term capital losses) and ordinary dividends (to the extent of net realized short-term capital gains) during or with respect to the year of sale, and such distributions will be taxable to shareholders (but not to the Contract Owners). For all of the Mergers, prior to the Exchange Date, the Acquired Portfolio will declare a distribution to its shareholders which, together with all previous distributions, will have the effect of distributing to its shareholders all of its investment company taxable income (computed without regard to the deduction for dividends paid) and net realized capital gains, if any, through the Exchange Date. The foregoing description of the federal income tax consequences of the Mergers is made without regard to the particular circumstances of any shareholder. ---------- * The word "should" applies in place of the word "will" where indicated in the case of the Mergers involving the Brinson Balanced Portfolio, the Brinson Global Equity Portfolio and the Brinson High Income Portfolio. -49- Shareholders are therefore urged to consult their tax advisers as to the specific consequences to them of the Mergers, including the applicability and effect of state, local, foreign and other taxes. Capitalization The following tables show the capitalization of each Acquired Portfolio and each Acquiring Portfolio as of December 31, 2000 and of each Acquiring Portfolio on a pro forma basis as of that date, giving effect to the proposed acquisition by the Acquiring Portfolio of the assets and stated liabilities of the corresponding Acquired Portfolio at net asset value, and in the case of the High Income Portfolio, the Small Cap Portfolio and the Strategic Income Portfolio, the redemption by Brinson of its shares of such Portfolio in connection with the merger: -50- Capitalization Tables 6/30/01 (Unaudited)
------------------------------------------------------------------------------------------------------------------------------------ Brinson Balanced Alliance Total Return Pro Forma Combined Portfolio Portfolio ------------------------------------------------------------------------------------------------------------------------------------ Class H Class I Class A Class A Class B ------------------------------------------------------------------------------------------------------------------------------------ Net assets (000's omitted) 13,188 1,675 148,629 161,817 1,675 ------------------------------------------------------------------------------------------------------------------------------------ Shares outstanding (000's omitted) 1,503 191 8,259 8,990 191 ------------------------------------------------------------------------------------------------------------------------------------ Net asset value per share ($) 8.77 8.75 18.00 18.00 8.75 ------------------------------------------------------------------------------------------------------------------------------------ ------------------------------------------------------------------------------------------------------------------------------------ Brinson Global Equity Alliance International Pro Forma Combined Portfolio Portfolio ------------------------------------------------------------------------------------------------------------------------------------ Class H Class I Class A Class A Class B ------------------------------------------------------------------------------------------------------------------------------------ Net assets (000's omitted) 6,218 518 66,055 72,273 518 ------------------------------------------------------------------------------------------------------------------------------------ Shares outstanding (000's omitted) 642 54 5,353 5,857 54 ------------------------------------------------------------------------------------------------------------------------------------ Net asset value per share ($) 9.69 9.64 12.34 12.34 9.64 ------------------------------------------------------------------------------------------------------------------------------------ ------------------------------------------------------------------------------------------------------------------------------------ Brinson Global Brinson Strategic Alliance Global Pro Forma Income Portfolio Income Portfolio Bond Portfolio Combined ------------------------------------------------------------------------------------------------------------------------------------ Class H Class H* Class I Class A Class B Class A** Class B ------------------------------------------------------------------------------------------------------------------------------------ Net assets (000's omitted) 4,900 11,088 1,895 44,981 5,438 50,638 7,333 ------------------------------------------------------------------------------------------------------------------------------------ Shares outstanding (000's omitted) 472 1,004 172 4,303 523 4,846 705 ------------------------------------------------------------------------------------------------------------------------------------ Net asset value per share ($) 10.38 11.04 11.03 10.45 10.40 10.45 10.40 ------------------------------------------------------------------------------------------------------------------------------------ * Includes seed capital that will be withdrawn before consummation of the Acquisition. ** Reflects the redemption of $10,331,000 of seed capital. ------------------------------------------------------------------------------------------------------------------------------------ Brinson Growth and Alliance Growth and Pro Forma Combined Income Portfolio Income Portfolio ------------------------------------------------------------------------------------------------------------------------------------ Class H Class I Class A Class B Class A Class B ------------------------------------------------------------------------------------------------------------------------------------ Net assets (000's omitted) 16,080 8,554 682,943 453,043 699,023 461,587 ------------------------------------------------------------------------------------------------------------------------------------ Shares outstanding (000's omitted) 1,305 695 29,276 19,520 29,962 19,888 ------------------------------------------------------------------------------------------------------------------------------------ Net asset value per share ($) 12.33 12.31 23.33 23.21 23.33 23.21 ------------------------------------------------------------------------------------------------------------------------------------ ------------------------------------------------------------------------------------------------------------------------------------ Brinson Growth Alliance Growth Pro Forma Combined Portfolio Portfolio ------------------------------------------------------------------------------------------------------------------------------------ Class H Class I Class A Class B Class A Class B ------------------------------------------------------------------------------------------------------------------------------------ Net assets (000's omitted) 15,955 1,547 270,353 81,084 286,308 82,631 ------------------------------------------------------------------------------------------------------------------------------------ Shares outstanding (000's omitted) 2,643 258 14,889 4,490 15,765 4,575 ------------------------------------------------------------------------------------------------------------------------------------ Net asset value per share ($) 6.04 5.99 18.16 18.06 18.16 18.06 ------------------------------------------------------------------------------------------------------------------------------------ ------------------------------------------------------------------------------------------------------------------------------------ Brinson High Grade Alliance U.S./High Pro Forma Combined Fixed Income Portfolio Grade Portfolio ------------------------------------------------------------------------------------------------------------------------------------ Class H Class A Class B Class A Class B ------------------------------------------------------------------------------------------------------------------------------------ Net assets (000's omitted) 2,117 69,640 4,810 71,757 4,810 ------------------------------------------------------------------------------------------------------------------------------------ Shares outstanding (000's omitted) 249 6,076 421 6,262 421 ------------------------------------------------------------------------------------------------------------------------------------ Net asset value per share ($) 8.50 11.46 11.42 11.46 11.42 ------------------------------------------------------------------------------------------------------------------------------------
-51-
------------------------------------------------------------------------------------------------------------------------------------ Brinson High Income Alliance High Yield Pro Forma Combined** Portfolio* Portfolio ------------------------------------------------------------------------------------------------------------------------------------ Class H Class A Class A ------------------------------------------------------------------------------------------------------------------------------------ Net assets (000's omitted) 9,629 26,551 27,236 ------------------------------------------------------------------------------------------------------------------------------------ Shares outstanding (000's omitted) 1,412 3,580 3,670 ------------------------------------------------------------------------------------------------------------------------------------ Net asset value per share ($) 8.44 7.42 7.42 ------------------------------------------------------------------------------------------------------------------------------------ * Includes seed capital that will be withdrawn before consumation of the Acquisition. ** Reflects the redemption of $8,944,000 of seed capital. ------------------------------------------------------------------------------------------------------------------------------------ Brinson Small Cap Alliance Quasar Pro Forma Combined Portfolio Portfolio ------------------------------------------------------------------------------------------------------------------------------------ Class H* Class I Class A Class B Class A** Class B ------------------------------------------------------------------------------------------------------------------------------------ Net assets (000's omitted) 5,825 853 225,452 5,032 226,108 5,885 ------------------------------------------------------------------------------------------------------------------------------------ Shares outstanding (000's omitted) 387 57 20,317 455 20,370 532 ------------------------------------------------------------------------------------------------------------------------------------ Net asset value per share ($) 15.07 14.98 11.10 11.07 11.10 11.07 ------------------------------------------------------------------------------------------------------------------------------------
* Includes seed capital that will be withdrawn before consummation of the Acquisition. ** Reflects the redemption of $5,169,000 of seed capital. -52- ================================================================================ VOTING INFORMATION Record date, quorum and method of tabulation Shareholders of record of each Acquired Portfolio at the close of business on August 10, 2001 (the "Record Date") will be entitled to notice of and to vote at the Meeting or any adjournment thereof. The holders of a majority of the shares of each Acquired Portfolio outstanding at the close of business on the Record Date present in person or represented by proxy will constitute a quorum for the Meeting. Shareholders are entitled to one vote for each share held, with fractional shares voting proportionally. Class H and Class I shareholders of each Acquired Portfolio will vote together as a single class in connection with the approval or disapproval of the Mergers. Shareholders of each Acquired Portfolio will vote only on the approval or disapproval of that Portfolio's Merger. Votes cast by proxy or in person at the Meeting will be counted by persons appointed by the Brinson Trustees as tellers for the Meeting. The tellers will count the total number of votes cast "for" approval of each Proposal for purposes of determining whether sufficient affirmative votes have been cast. Proxies with respect to which an Account has not received instructions will be voted for, voted against, or withheld from voting on each proposal in the same proportion as the other outstanding shares of the same Portfolio held by such Account are voted. The tellers will count broker non-votes as shares that are present and entitled to vote on the matter for purposes of determining the presence of a quorum. So long as a quorum is present, abstentions and broker non-votes have the effect of negative votes on the Merger. Shares outstanding and beneficial ownership. As of the Record Date, as shown on the books of each Acquired Portfolio and each Acquiring Portfolio, there were issued and outstanding the following number of shares of beneficial interest of each class of each Acquired Portfolio and each class of each Acquiring Portfolio. Brinson Series Trust Class H Class I Brinson Balanced Portfolio 1,470,730 187,661 Brinson Global Equity Portfolio 610,818 53,869 Brinson Global Income Portfolio 469,139 N/A Brinson Growth and Income Portfolio 1,289,923 721,677 Brinson Growth Portfolio 2,592,961 240,217 Brinson High Grade Portfolio 236,184 N/A Brinson High Income Portfolio 1,138,098 N/A Brinson Small Cap Portfolio 386,402 45,480 Brinson Strategic Income Portfolio 1,003,276 171,328 Alliance Variable Products Series Fund, Inc. Class A Class B Alliance Total Return Portfolio 8,484,423 N/A Alliance International Portfolio 5,360,147 N/A Alliance Global Bond Portfolio 4,145,267 517,701 Alliance Growth and Income Portfolio 29,179,168 24,217,299 Alliance Growth Portfolio 14,341,797 4,870,417 Alliance U.S./High Grade Portfolio 6,263,417 440,032 Alliance High Yield Portfolio 3,557,583 N/A Alliance Quasar Portfolio 20,380,328 447,407 As of the Record Date, trustees and officers owned in the aggregate less than 1% of the outstanding shares of any class of each Brinson Portfolio and directors and officers owned in the aggregate less than of 1% of the outstanding shares of any class of each Alliance Portfolio. To the knowledge of the Brinson Trust's management, as of the Record Date, there were no Contract Owners with the ability to provide voting instructions with respect to more than 5% of a class of an Acquired Portfolio's shares. To the knowledge of the Alliance Fund's Management, as of the Record Date, there were no Contract Owners with the ability to give voting instructions with respect to more than 5% of a class of an Acquiring Portfolio's shares. However, the proportionate voting by the insurance companies of shares for which no voting instruction cards are returned may result in certain Contract Owners' instructions affecting the vote of 5% or more of the outstanding shares of a class. Those persons who beneficially own more than 25% of a particular class of shares may be deemed to control such class. Brinson Advisors and the following insurance company separate accounts are shown on the Brinson Trust's records as owning 5% or more of a class of a Brinson Portfolio's shares as of the Record Date:
PORTFOLIO PERCENTAGE OWNED SHAREHOLDER ---- ---------------- ----------- BRINSON BALANCED PORTFOLIO --Class H shares 47.18% PaineWebber Life Insurance Company 1285 Avenue of the Americas New York, New York 10019 36.31% American Republic Insurance Company Attn: Annuity Administration P.O. Box 1 Des Moines IA 50301 12.17% AIG Life Paradigm Variable Annuity c/o Robert Shock Stop 6-01B 1 Alico Plaza Wilmington, DE 19801 --Class I shares 100% Keyport Life Insurance Company 125 High Street Boston, MA 02110-2712 BRINSON GLOBAL EQUITY PORTFOLIO --Class H shares 61.75% PaineWebber Life Insurance Company 37.30% American Republic Insurance Company --Class I shares 97.84% Keyport Life Insurance Company BRINSON GLOBAL INCOME PORTFOLIO --Class H shares 52.29% American Republic Insurance Company 34.03% PaineWebber Life Insurance Company 10.18% AIG Life Paradigm Variable Annuity BRINSON GROWTH AND INCOME PORTFOLIO --Class H shares 38.05% AIG Life Paradigm Variable Annuity 28.31% PaineWebber Life Insurance Company 16.57% American Republic Insurance Company 14.84% Conseco Variable Insurance Company Attn: Carla Higgs - Separate Accounts 11825 N. Pennsylvania Street Carmel, IN 46032 --Class I shares 45.80% Hartford Life Insurance Company Separate Account Two Attn: Carol Lewis 200 Hopmeadow Street Simsbury, CT 06089 29.07% The Ohio National Life Insurance Company One Financial Way Cincinnati, OH 45242 13.06% Keyport Life Insurance Company 11.25% Aetna Life Insurance & Annuity Company ARS Central Valuation Unit Attn: Gordon Elrod 151 Farmington Ave. Hartford, CT 06156 BRINSON GROWTH PORTFOLIO --Class H shares 49.63% American Republic Insurance Company 38.96% PaineWebber Life Insurance Company 10.13% AIG Life Paradigm Variable Annuity --Class I shares 99.44% Keyport Life Insurance Company BRINSON HIGH GRADE FIXED INCOME PORTFOLIO --Class H shares 100% PaineWebber Life Insurance Company BRINSON HIGH INCOME PORTFOLIO --Class H shares 93.11% Brinson Advisors 51 W. 52nd Street New York, New York 10019-6114 5.05% AIG Life Paradigm Variable Annuity BRINSON SMALL CAP PORTFOLIO --Class H shares 88.76% Brinson Advisors 9.77% AIG Life Paradigm Variable Annuity --Class I shares 68.11% The Ohio National Life Insurance Company 31.88% Aetna Life Insurance & Annuity Company BRINSON STRATEGIC INCOME PORTFOLIO --Class H shares 93.26% Brinson Advisors 6.04% AIG Life Paradigm Variable Annuity --Class I shares 39.91% Hartford Life Insurance Company Separate Account Two 34.47% The Ohio National Life Insurance Company 25.61% Keyport Life Insurance Company
The following insurance company separate accounts are shown on the Alliance Fund's records as owning 5% or more of a class of an Alliance Portfolio's shares as of the Record Date:
PORTFOLIO PERCENTAGE OWNED SHAREHOLDER --------- ---------------- ----------- ALLIANCE TOTAL RETURN PORTFOLIO --Class A Shares 87.27% AIG Life Insurance Company One ALICO Plaza 600 N. King Street Wilmington DE 19801 12.73% American International Life Assurance Company of New York (American International Life) 80 Pine St New York, New York 10005 ALLIANCE INTERNATIONAL PORTFOLIO --Class A Shares 84.96% AIG Life Insurance Company 11.47% American International Life ALLIANCE GLOBAL BOND PORTFOLIO --Class A Shares 60.89% Keyport Life Insurance Company 19.52% National Union Fire Insurance c/o American International Life Attn: Bill Tucker 80 Pine St. New York, New York 10005 16.54% AIG Life Insurance Company --Class B Shares 100.00% Keyport Life Insurance ALLIANCE GROWTH AND INCOME PORTFOLIO --Class A Shares 67.68% AIG Life Insurance Company 11.25% Merrill Lynch Life Insurance Administrative Offices 800 Scudder Mill Rd. Plainsboro, NJ 08536 10.19% American International Life --Class B Shares 26.44% Allmerica Financial Life Insurance 440 Lincoln St. Worcester, MA 01653 21.23% AIG Life Insurance Company 18.83% Northbrook Life Insurance Company 3100 Sanders Rd Northbrook, IL 60062 7.79% Lincoln Life Variable Annuity 1300 South Clinton Fort Wayne, IL 46802 6.30% GE Life and Annuity Assurance 6610 West Broad St. Richmond, VA 23230 5.77% Keyport Life Insurance ALLIANCE GROWTH PORTFOLIO --Class A Shares 85.49% AIG Life Insurance Company 14.47% American International Life --Class B Shares 59.54% AIG Life Insurance Company 16.24% Northbrook Life Insurance Company 15.33% Lincoln National Separate Account 5.14% Allmerica Financial Life Insurance ALLIANCE U.S. GOVERNMENT / HIGH GRADE SECURITIES PORTFOLIO --Class A Shares 89.58% AIG Life Insurance Company 10.42% American International Life --Class B Shares 55.88% American Enterprise Life Insurance 44.12% AIG Life Insurance Company ALLIANCE HIGH YIELD PORTFOLIO --Class A Shares 92.60% AIG Life Insurance Company 7.40% American International Life ALLIANCE QUASAR PORTFOLIO --Class A Shares 66.32% Merrill Lynch Insurance Group 29.00% AIG Life Insurance Company --Class B Shares 59.50% GE Life and Annuity Assurance 40.50% Sun Life Financial Futurity 1 Copley Place Suite 200 Boston, MA 02116
The following pro forma table shows the insurance company separate accounts that will own 5% or more of a class of an Aqquiring Portfolio's shares giving effect to the proposed acquisition by the Acquiring Portfolio of the assets and stated liabilities of the corresponding Acquired Portfolio at net asset value, and in the case of the High Income Portfolio, the Small Cap Portfolio and the Strategic Income Portfolio, the redemption by Brinson of its shares of such Portfolio in connection with the merger.
PROFORMA PORTFOLIO PERCENTAGE OWNED SHAREHOLDER --------- ---------------- ----------- ALLIANCE TOTAL RETURN PORTFOLIO --Class A Shares 80.43% AIG Life Insurance Company 11.74% American International Life --Class B Shares 97.84% Keyport Life Insurance Company ALLIANCE INTERNATIONAL PORTFOLIO --Class A Shares 77.92% AIG Life Insurance Company 10.52% American International Life 5.12% PaineWebber Life Insurance Company ALLIANCE GLOBAL BOND PORTFOLIO --Class A Shares 53.97% Keyport Life Insurance Company 17.30% National Union Fire Insurance 16.99% AIG Life Insurance Company 5.17% American Republic Insurance Co. --Class B Shares 100.00% Keyport Life Insurance ALLIANCE GROWTH AND INCOME PORTFOLIO --Class A Shares 66.13% AIG Life Insurance Company 11.00% Merrill Lynch Life Insurance 9.96% American International Life --Class B Shares 26.02% Allmerica Financial Life Insurance 20.90% AIG Life Insurance Company 18.53% Northbrook Life Insurance Company 7.67% Lincoln Life Variable Annuity 6.50% Keyport Life Insurance 6.20% GE Life and Annuity Assurance ALLIANCE GROWTH PORTFOLIO --Class A Shares 80.65% AIG Life Insurance Company 13.66% American International Life --Class B Shares 58.57% AIG Life Insurance Company 15.97% Northbrook Life Insurance Company 15.80% Lincoln National Separate Account 5.06% Allmerica Financial Life Insurance ALLIANCE U.S. GOVERNMENT / HIGH GRADE SECURITIES PORTFOLIO --Class A Shares 87.15% AIG Life Insurance Company 10.14% American International Life --Class B Shares 53.28% American Enterprise Life Insurance 44.12% AIG Life Insurance Company ALLIANCE HIGH YIELD PORTFOLIO --Class A Shares 92.13% AIG Life Insurance Company 7.22% American International Life ALLIANCE QUASAR PORTFOLIO --Class A Shares 66.26% Merrill Lynch Insurance Group 29.17% AIG Life Insurance Company --Class B Shares 52.36% GE Life and Annuity Assurance 35.64% Sun Life Financial Futurity 8.17% The Ohio National Life Insurance Co.
Contract Owner Instructions. Each Contract Owner is entitled to instruct his or her insurance company as to how to vote its shares and can do so by marking voting instructions on a ballot enclosed with the insurance company's information statement and this Prospectus/Proxy Statement and then signing, dating and mailing the ballot to the insurance company shareholder. If a ballot is not marked to indicated voting instructions, but is signed, dated and returned, it will be treated as an instruction to vote the shares in favor of each of the proposals. Each insurance company shareholder will vote the shares for which it receives timely voting instructions from Contract Owners in accordance with those instructions and will vote those shares for which it receives no timely voting instructions for and against approval of a proposal, and as an abstention, in the same proportion as the shares for which it receives voting instructions. Shares attributable to amounts retained by each insurance company shareholder will be voted in the same proportion as votes cast by Contract Owners. Solicitation of instructions. -53- Solicitation of instructions by personal interview, mail, or telephone, may be made by officers and Brinson Trustees and employees of Brinson Advisors and Alliance and their affiliates. The costs for solicitation of instructions, like the other costs associated with the Mergers, will be borne by Brinson Advisors and Alliance. See "Information About The Merger." Revocation of Instructions Any Contract Owner giving instructions has the power to revoke such instructions by mail by executing superseding instructions or by voting in person. All properly executed instructions received in time for the Meeting will be voted as specified in the instructions. Shareholder Proposals At Future Meetings of Shareholders The Brinson Declaration of Trust does not provide for annual meetings of shareholders and the Brinson Trust does not currently intend to hold such a meeting in 2001. Shareholder proposals to be considered at any subsequent meeting of any Acquired Portfolio's shareholders must be received by the Brinson Trust within a reasonable period of time prior to any such meeting. If the Merger of an Acquired Portfolio is consummated, that Portfolio's existence will terminate on the Closing Date, or shortly thereafter, after which there would be no meetings of the shareholders of that Brinson Portfolio. Adjournment If sufficient votes in favor of any Proposal are not received by the time scheduled for the Meeting, the persons named as proxies may propose one or more adjournments of the Meeting to permit further solicitation of proxies. Any adjournment will require the affirmative vote of a majority of the votes cast on the question in person or by proxy at the session of the Meeting to be adjourned. If the Meeting is adjourned only with respect to one Proposal, any other Proposal may still be acted upon by the shareholders. The persons named as proxies will vote in favor of such adjournment those proxies, which they are entitled to vote in favor of the Proposal. They will vote against any such adjournment those proxies required to be voted against the Proposal. Brinson Advisors and Alliance will pay the costs of any additional solicitation and of any adjourned session. Third Party Proxy Solicitation As noted above MIS Corporation has been retained to assist with solicitation activities in connection with the Mergers (including assembly and mailing of materials to Contract Owners). Brinson Advisors and Alliance have estimated the cost of these services to be approximately $33,300. -54- INFORMATION ABOUT THE PORTFOLIOS Other information regarding the Acquired and Acquiring Portfolios, including information with respect to their investment objectives, policies and restrictions and financial histories, may be found in, respectively, the Brinson Prospectus, and the Brinson SAI, which are available free of charge upon request by calling 1-800-986-0088; and in the Alliance Prospectus which accompanies this Prospectus/Proxy Statement, the Merger SAI, and the Alliance SAI, which are available free of charge upon request by calling 1-800-277-4618. Proxy materials, reports and other information filed by the Brinson Trust with respect to the Brinson Portfolios and by the Alliance Fund with respect to the Alliance Portfolios can be inspected and copied at the SEC's public reference room, located at 450 5th Street NW, Room 1200, Washington DC 20549. You may call the Commission at 1-202-942-8090 for information about the operation of the public reference rooms. You may also access reports and other information about the Trusts on the EDGAR database or the Commission's Internet site at http://www.sec.gov. You may also obtain copies of this information, with payment of a duplication fee, by electronic request at the following email address: publicinfo@sec.gov or by writing the Public Reference Section of the Commission, Washington, D.C. 20549-6009. You may need to refer to the following file numbers: File No. 811-4919: Brinson Series Trust File No. 811-05398: Alliance Variable Products Series Fund, Inc. Certain information and commentary from the Acquiring Portfolios' most recent annual reports relating to the Acquiring Portfolios' recent investment performance is set forth in Appendix B to this Prospectus/Proxy Statement. Financial Highlights intended to help you understand each of the Acquired and Acquiring Portfolio's recent financial performance are incorporated by reference to the Merger SAI. September 26, 2001 -55- Appendix A FORM OF AGREEMENT AND PLAN OF ACQUISITION AND TERMINATION [ ], 2001 This Agreement and Plan of Acquisition and Termination (the "Plan") is made as of this [__] day of [__________], 2001, by and between ________________ Portfolio (the "Acquiring Fund"), a series of Alliance Variable Products Series Fund, Inc., a Maryland corporation ("AVP"), and [___________] Portfolio (the "Acquired Fund"), a series of Brinson Series Trust, a Massachusetts business trust ("BST"). All agreements, representations, actions and obligations herein that are made or to be taken or undertaken by the Acquiring Fund or the Acquired Fund are made and shall be taken or undertaken by AVP or BST, respectively, on its behalf. WHEREAS, the Acquiring Fund and the Acquired Fund are open-end management investment companies registered with the Securities and Exchange Commission (the "SEC") under the Investment Company Act of 1940, as amended (the "1940 Act"); WHEREAS, the parties desire that the Acquiring Fund acquire the assets and assume the Liabilities of the Acquired Fund in exchange for shares of equal net asset value of the Acquiring Fund and the distribution of such shares of the Acquiring Fund to the shareholders of the Acquired Fund (the "Acquisition") and that the Acquired Fund thereafter liquidate and dissolve; and WHEREAS, the parties intend that the Acquisition qualify as a "reorganization" within the meaning of section 368(a) of the Internal Revenue Code of 1986, as amended (the "Code"), and that with respect to the Acquisition, the Acquiring Fund and the Acquired Fund will each be a "party to a reorganization" within the meaning of section 368(b) of the Code; Now, therefore, the Acquiring Fund and the Acquired Fund agree as follows: A-1 1. Definitions. In addition to the terms elsewhere defined herein, each of the following terms shall have the meaning indicated for that term as follows: 1933 Act Securities Act of 1933, as amended. 1934 Act Securities Exchange Act of 1934, as amended. Assets All assets of any kind and all interests, rights, privileges and powers of or attributable to the Acquired Fund or any class of the Acquired Fund's shares, as appropriate, at the Effective Time (or, for purposes of Section 4(d) hereof, the time of delivery of the list referred to therein), whether or not determinable at the Effective Time and wherever located, including, without limitation, all cash, cash equivalents, securities, claims (whether absolute or contingent, known or unknown, accrued or unaccrued or conditional or unmatured), contract rights and receivables (including dividend and interest receivables) owned by the Acquired Fund or attributable to any class of the Acquired Fund's shares and any deferred or prepaid expense shown as an asset on the Acquired Fund's books. Closing Date Such date prior to December 31, 2001 as the parties agree to. A-2 Effective Time 4:00 p.m. Eastern time on the Closing Date, or such other time as the parties may agree to in writing. Financial Statements The audited financial statements of the relevant Fund for its most recently completed fiscal year and, if applicable, the unaudited financial statements of that Fund for its most recently completed semi- annual period. Fund The Acquiring Fund and/or the Acquired Fund, as the case may be. Liabilities All liabilities of the Acquired Fund at the Effective Time, whether accrued or unaccrued, absolute or contingent or conditional or unmatured, but only to the extent disclosed or provided for in the most recent Financial Statements of the Acquired Fund referred to in paragraph 6(i) and not identified by the Acquired Fund to the Acquiring Fund as having been paid or provided for on or prior to the Closing Date, or otherwise disclosed in writing to, and accepted by, the Acquiring Fund as of the Valuation Time. N-14 Registration Statement The Registration Statement of the Acquiring Fund on Form N-14 under the 1940 Act that will register the shares of the Acquiring Fund to be issued in the Acquisition and will include the proxy materials necessary for the shareholders of the Acquired Fund to approve the Acquisition. A-3 Valuation Time The time on the Closing Date, or the business day immediately preceding the Closing Date if the Closing Date is not a business day or such other date as the parties may agree to in writing, when for purposes of this Plan the Acquiring Fund determines its net asset value per share and the Acquired Fund determines the net value of the Assets. 2. Regulatory Filings. The Acquiring Fund shall promptly prepare and file the N-14 Registration Statement with the SEC, and each Fund also shall make any other required or appropriate filings with respect to the actions contemplated hereby. Each Fund, if requested, shall use reasonable commercial efforts to cooperate in such filings. 3. Shareholder Action As soon as practicable after the effective date of the N-14 Registration Statement, the Acquired Fund shall hold a shareholder meeting to consider and approve the Acquisition and this Plan, and such other matters as the Trustees of BST may determine. Such approval by the shareholders of the Acquired Fund shall, to the extent necessary to permit the consummation of the transactions contemplated herein without violating any investment objective, policy or restriction of the Acquired Fund, be deemed to constitute approval by the shareholders of a temporary amendment of any investment objective, policy or restriction that would otherwise be inconsistent with or violated upon the consummation of such transactions solely for the purpose of consummating such transactions. A-4 4. Transfer of the Acquired Fund's Assets. Each Fund shall take the following steps with respect to the Acquisition, as applicable: (a) Prior to the Effective Time, the Acquired Fund shall declare and pay to its shareholders a dividend and/or other distribution in an amount such that it will have distributed substantially all of its theretofore undistributed investment company taxable income, (as defined in section 852 of the Code, if any, and net capital gain (as defined in Code section 1222), if any. (b) At the Effective Time, the Acquired Fund shall assign, transfer, deliver and convey the Assets to the Acquiring Fund, subject to the Liabilities. The Acquiring Fund shall then accept the Assets and assume the Liabilities such that at and after the Effective Time (i) the Assets at or after the Effective Time shall become and be assets of the Acquiring Fund, and (ii) the Liabilities at the Effective Time shall attach to the Acquiring Fund, enforceable against the Acquiring Fund to the same extent as if initially incurred by the Acquiring Fund. (c) Within a reasonable time prior to the Closing Date, the Acquired Fund shall provide, if requested, a list of the Assets to the Acquiring Fund. The Acquired Fund may sell any Asset on such list prior to the Effective Time. After the Acquired Fund provides such list, the Acquired Fund will not acquire any additional securities or permit to exist any encumbrances, rights, restrictions or claims not reflected on such list, without the approval of the Acquiring Fund. Within a reasonable time after receipt of the list and prior to the Closing Date, the Acquiring Fund will advise the Acquired Fund in writing of any investments shown on the list that the Acquiring Fund has determined to be inconsistent with its investment objective, policies and restrictions. The Acquired Fund will dispose of any such securities prior to A-5 the Closing Date to the extent practicable and consistent with applicable legal requirements, including the Acquired Fund's investment objectives, policies and restrictions. In addition, if the Acquiring Fund determines that, as a result of the Acquisition, the Acquiring Fund would own an aggregate amount of an investment that would exceed a percentage limitation applicable to the Acquiring Fund, the Acquiring Fund will advise the Acquired Fund in writing of any such limitation and the Acquired Fund shall dispose of a sufficient amount of such investment as may be necessary to avoid the limitation as of the Effective Time, to the extent practicable and consistent with applicable legal requirements, including the Acquired Fund's investment objectives, policies and restrictions. (d) The Acquired Fund shall assign, transfer, deliver and convey the Assets to the Acquiring Fund at the Effective Time on the following basis: (1) the Acquiring Fund shall simultaneously issue and deliver to the Acquired Fund that number of full and fractional shares of common stock of each class of the Acquiring Fund, rounded to the third decimal place or such other decimal place as the parties may agree to in writing, determined by dividing the value of the Assets less the amount of the Liabilities attributable to a class of the Acquired Fund by the net asset value per share of the corresponding class of the Acquiring Fund. (2) For purposes of paragraph (1), the net asset value per share of each class of the Acquiring Fund shall be determined as of the Valuation Time in accordance with the Acquiring Fund's then applicable valuation procedures, and the value of the Assets and the amount of the Liabilities shall be determined as of the Valuation Time in accordance with the then applicable valuation procedures of the Acquired Fund. A-6 (3) The Acquired Fund shall deliver or make arrangements to deliver the Assets with good and marketable title to the custodian for the account of the Acquiring Fund. All cash shall be transferred in the form of immediately available funds payable to the order of the Acquiring Fund's custodian. (e) Promptly after the Closing Date, the Acquired Fund will deliver to the Acquiring Fund a statement of Assets and Liabilities of the Acquired Fund as of the Closing Date. 5. Termination and Dissolution of the Acquired Fund, Registration of Shares of the Acquiring Fund and Access to Records. Each Fund also shall take the following steps, as applicable: (a) At or as soon as reasonably practical after the Effective Time, the Acquired Fund shall terminate by transferring to shareholders of record of each class of the Acquired Fund full and fractional shares of common stock of the corresponding class of the Acquiring Fund equal in value to the shares of the class of the Acquired Fund held by the shareholder. Each shareholder also shall have the right to receive any unpaid dividends or other distributions that the Acquired Fund declared with respect to the class of the Acquired Fund's shares held by the shareholder before the Effective Time. The Acquiring Fund shall record on its books the ownership by the Acquired Fund's shareholders of the Acquiring Fund shares so transferred to such shareholders and the Acquired Fund shall simultaneously redeem and cancel on its books all of the issued and outstanding shares of each class of the Acquired Fund. The Acquiring Fund shall issue certificates representing the Acquiring Fund shares A-7 in accordance with the then current Acquiring Fund prospectus; provided, however, that the Acquiring Fund shall not issue certificates representing the Acquiring Fund shares to replace certificates representing Acquired Fund shares unless the Acquired Fund share certificates are first surrendered to the Acquiring Fund. Following distribution by the Acquired Fund to its shareholders of all of the shares of the Acquiring Fund delivered to the Acquired Fund, the Acquired Fund shall wind up its affairs and shall take all steps as are necessary and proper to dissolve as soon as is reasonably practical after the Effective Time. (b) At and after the Closing Date, the Acquired Fund shall provide the Acquiring Fund and its transfer agent with immediate access to: (i) all records containing the names, addresses and taxpayer identification numbers of all of the Acquired Fund's shareholders and the number and percentage ownership of the outstanding shares of each class of the Acquired Fund owned by shareholders as of the Effective Time, and (ii) all original documentation (including all applicable Internal Revenue Service forms, certificates, certifications and correspondence) relating to the Acquired Fund shareholders' taxpayer identification numbers and their liability for or exemption from back-up withholding. The Acquired Fund shall preserve and maintain, or shall direct its service providers to preserve and maintain, records with respect to the Acquired Fund as required by Section 31 of, and Rules 31a-1 and 31a-2 under, the 1940 Act. 6. Certain Representations and Warranties of the Acquired Fund. BST, on behalf of the Acquired Fund, represents and warrants to the Acquiring Fund as follows: (a) The Acquired Fund is a series of BST, a business trust duly formed, validly existing and in good standing under the laws of the Commonwealth of A-8 Massachusetts, and has the power to own all of its properties and assets and to carry out its obligations under this Plan. BST is qualified as a foreign association in every jurisdiction where required, except to the extent that failure to so qualify would not have a material adverse effect on BST. The Board of Trustees of BST duly established and designated each class of the Acquired Fund as a class of the Acquired Fund. BST is registered with the SEC as an open-end management investment company under the 1940 Act, and such registration will be in full force and effect as of the Effective Time. (b) BST, on behalf of the Acquired Fund has the power and all necessary federal, state and local qualifications and authorizations to own all its assets, to carry on its business as now being conducted, to enter into and carry out this Plan, and to consummate the transactions contemplated herein. (c) The Board of Trustees of BST has duly authorized the execution and delivery of this Plan by BST on behalf of the Acquired Fund and the transactions contemplated herein. Duly authorized officers of BST have executed and delivered this Plan on behalf of the Acquired Fund. Assuming that this Plan has been duly authorized and executed by AVP on behalf of the Acquiring Fund, this Plan represents a valid and binding contract, enforceable in accordance with its terms, subject as to enforcement to bankruptcy, insolvency, reorganization, arrangement, moratorium, and other similar laws of general applicability relating to or affecting creditors' rights and to general equity principles. The execution and delivery of this Plan does not, and, subject to the approval of its shareholders referred to in Section 3 hereof, the consummation of the transactions contemplated by this Plan will not, violate BST's Declaration of Trust, its By-Laws or any material agreement to which the Acquired Fund is subject. Except for the approval of the Acquired Fund's shareholders, BST does not need to take any other action to authorize its A-9 officers to effectuate this Plan and the transactions contemplated herein on behalf of the Acquired Fund. (d) The Acquired Fund has qualified as a regulated investment company under Part I of Subchapter M of Subtitle A, Chapter 1, of the Code, in respect of each taxable year since the commencement of its operations and intends to continue to qualify as a regulated investment company thereunder for its taxable year ending upon the transfer of Acquiring Fund shares pursuant to Section 5(a) hereof. (e) The information pertaining to the Acquired Fund included within the N-14 Registration Statement when filed with the SEC, when Part A of the N-14 Registration Statement is distributed to shareholders, at the time of the shareholder meeting of the Acquired Fund for approval of the Acquisition and at the Effective Time shall (i) comply in all material respects with the applicable provisions of the 1933 Act, the 1934 Act and the 1940 Act, and the rules and regulations thereunder and applicable state securities laws, and (ii) not contain any untrue statement of a material fact or omit to state a material fact required to be stated therein or necessary to make the statements made therein not misleading. (f) On behalf of the Acquired Fund, BST has duly authorized and validly issued all of the issued and outstanding shares of beneficial interest in the Acquired Fund, and all such shares are fully paid and non-assessable and were offered for sale and sold in conformity with the registration requirements of all applicable federal and state securities laws. There are no outstanding options, warrants or other rights to subscribe for or purchase any of the shares of the Acquired Fund, nor are there any securities convertible into shares of the Acquired Fund. A-10 (g) The Acquired Fund shall operate its business in the ordinary course between the date hereof and the Effective Time. Such ordinary course of business will include the declaration and payment of customary dividends and distributions and any other dividends and distributions referred to in Section 4(b) hereof. (h) At the Effective Time, the Acquired Fund will have good and marketable title to the Assets and full right, power and authority to assign, transfer, deliver and convey the Assets free and clear of all liens, security interests and other encumbrances. (i) The Financial Statements of the Acquired Fund, copies of which have been previously delivered to the Acquiring Fund, fairly present the financial position of the Acquired Fund as of the Acquired Fund's most recent fiscal year-end and, if applicable, as of the most recently completed semi-annual period, and the results of the Acquired Fund's operations and changes in the Acquired Fund's net assets for the periods indicated in accordance with generally accepted accounting principles. (j) To the knowledge of the Acquired Fund, the Acquired Fund has no liabilities, whether or not determined or determinable, other than the Liabilities disclosed or provided for in its Financial Statements or liabilities incurred in the ordinary course of business subsequent to the date of the most recent Financial Statement referencing Liabilities. (k) The Acquired Fund does not know of any claims, actions, suits, investigations or proceedings of any type pending or threatened against it. There are no facts that the Acquired Fund has reason to believe are likely to form the basis for the institution of any such claim, action, suit, investigation or proceeding against it. The Acquired Fund is not a party to or subject to the provisions of any order, decree or judgment of any court or A-11 governmental body that adversely affects, or is reasonably likely to adversely affect, its financial condition, results of operations, or the Assets or its ability to consummate the transactions contemplated by this Plan. (l) Except for agreements entered into or granted in the ordinary course of its business, in each case under which no material default exists, the Acquired Fund is not a party to or subject to any material contract, debt instrument, employee benefit plan, lease, franchise, license or permit of any kind or nature whatsoever. (m) The Acquired Fund has filed its federal income tax returns, copies of which have been previously made available to the Acquiring Fund, for all taxable years for which such returns are due and has paid all taxes payable pursuant to such returns. No such return is currently under audit and no unpaid assessment has been asserted with respect to such returns. The Acquired Fund will timely file its federal income tax return for each subsequent taxable year including its current taxable year. (n) Since the date of the Financial Statements of the Acquired Fund, there has been no material adverse change in its financial condition, results of operations, business or Assets. For this purpose, negative investment performance shall not be considered a material adverse change. (o) No consent, approval, authorization or order of any court or governmental authority is required for the consummation by the Acquired Fund of the transactions contemplated by this Agreement. 7. Certain Representations and Warranties of the Acquiring Fund. AVP, on behalf of the Acquiring Fund, represents and warrants to the Acquired Fund as follows: A-12 (a) AVP is a corporation duly incorporated, validly existing and in good standing under the laws of the State of Maryland and has the power to own all of its assets and to carry out its obligations under this Plan. The Board of Directors of AVP duly established and designated the Acquiring Fund as a series of AVP and each class of shares of the Acquiring Fund as a class of the Acquiring Fund. AVP is registered with the SEC as an open-end management investment company under the 1940 Act, and such registration will be in full force and effect as of the Effective Time. (b) On behalf of the Acquiring Fund, AVP has the power and all necessary federal, state and local qualifications and authorizations to own all of its assets, to carry on its business, to enter into and carry out this Plan, and to consummate the transactions contemplated herein. (c) The Board of Directors of AVP has duly authorized the execution and delivery of this Plan and the transactions contemplated herein by AVP on behalf of the Acquiring Fund. Duly authorized officers of AVP have executed and delivered this Plan. Assuming that this Plan has been duly authorized and executed by BST on behalf of the Acquired Fund, this Plan represents a valid and binding contract, enforceable in accordance with its terms, subject as to enforcement to bankruptcy, insolvency, reorganization, arrangement, moratorium and other similar laws of general applicability relating to or affecting creditors' rights and to general equity principles. The execution and delivery of this Plan does not, and the consummation of the transactions contemplated by this Plan will not, violate the Articles of Incorporation of AVP, its By-Laws or any material agreement to which the Acquiring Fund is subject. AVP does not need to take any other action to authorize its officers to effectuate this Plan and the transactions contemplated herein. A-13 (d) The Acquiring Fund has qualified as a regulated investment company under Part I of Subchapter M of Subtitle A, Chapter 1, of the Code in respect of each taxable year since the commencement of its operations and qualifies and intends to continue to qualify as a regulated investment company thereunder for its current taxable year. (e) The N-14 Registration Statement, when filed with the SEC, when Part A of the N-14 Registration Statement is distributed to shareholders, at the time of the shareholder meeting of the Acquired Fund for the approval of the Acquisition and at the Effective Time, insofar as it relates to the Acquiring Fund shall (i) comply in all material respects with the applicable provisions of the 1933 Act, the 1934 Act and the 1940 Act, and the rules and regulations thereunder and applicable state securities laws, and (ii) not contain any untrue statement of a material fact or omit to state a material fact required to be stated therein or necessary to make the statements made therein not misleading. (f) On behalf of the Acquiring Fund, AVP has duly authorized and validly issued all of the issued and outstanding shares of common stock of the Acquiring Fund, and all such shares are fully paid and non-assessable and were offered for sale and sold in conformity with the registration requirements of all applicable federal and state securities laws. AVP has duly authorized shares of the Acquiring Fund to be issued and delivered to the Acquired Fund as of the Effective Time. When issued and delivered, such shares of the Acquiring Fund shall be validly issued, fully paid and non-assessable, and no stockholder of the Acquiring Fund shall have any preemptive right of subscription or purchase in respect of any such share. There are no outstanding options, warrants or other rights to subscribe for or purchase any shares of the Acquiring Fund, nor are there any securities convertible into shares of the Acquiring Fund. A-14 (g) The Acquiring Fund does not know of any claims, actions, suits, investigations or proceedings of any type pending or threatened against it. There are no facts that the Acquiring Fund currently has reason to believe are likely to form the basis for the institution of any such claim, action, suit, investigation or proceeding against it. The Acquiring Fund is not a party to or subject to the provisions of any order, decree or judgment of any court or governmental body that adversely affects, or is reasonably likely to adversely affect, its financial condition, results of operations, its assets or its ability to consummate the transactions contemplated by this Plan. (h) Except for agreements entered into or granted in the ordinary course of its business, in each case under which no material default exists, the Acquiring Fund is not a party to or subject to any material contract, debt instrument, employee benefit plan, lease, franchise, license or permit of any kind or nature whatsoever. (i) AVP, on behalf of the Acquiring Fund, has filed its federal income tax returns, copies of which have been previously made available to the Acquired Fund, for all taxable years for which such returns are due and has paid all taxes payable pursuant to such returns. No such return is currently under audit and no unpaid assessment has been asserted with respect to such returns. AVP, on behalf of the Acquiring Fund, will timely file its federal income tax return for each subsequent taxable year including its current taxable year. (j) Since the date of the Financial Statements of the Acquiring Fund, there has been no material adverse change in its financial condition, results of operations, business or assets. For this purpose, negative investment performance shall not be considered a material adverse change. A-15 (k) No consent, approval, authorization or order of any court or governmental authority is required for the consummation by the Acquiring Fund of the transactions contemplated by this Plan, other than the effectiveness of the N-14 Registration Statement. 8. Conditions to the Obligations of each Fund. The obligations of each Fund with respect to the Acquisition shall be subject to the following conditions precedent: (a) The shareholders of the Acquired Fund shall have approved the Acquisition in the manner required by BST's Declaration of Trust, its By-Laws and applicable law. If shareholders of the Acquired Fund fail to approve the Acquisition, that failure shall release the Funds of their obligations under this Plan. (b) Each of AVP and BST shall have delivered to the other party a certificate dated as of the Closing Date and executed in its name by its President, in a form reasonably satisfactory to the receiving party, stating that the representations and warranties of the Acquiring Fund or the Acquired Fund, as applicable, in this Plan are true and correct in all material respects at and as of the Effective Time. (c) AVP, on behalf of the Acquiring Fund, and BST, on behalf of the Acquired Fund, shall have performed and complied in all material respects with each of its representations and warranties required by this Plan to be performed or complied with by it prior to or at the Valuation Time and the Effective Time. (d) There shall have been no material adverse change in the financial condition, results of operations, business, properties or assets of the Acquired Fund or the Acquiring Fund since December 31, 2000. For this purpose, negative investment performance shall not be considered a material adverse change. A-16 (e) The Acquiring Fund and the Acquired Fund shall have received an opinion of Ropes & Gray, in form and substance reasonably satisfactory to each of them, based upon representations made in certificates provided by the Funds, their affiliates and/or principal stockholders and dated as of the Closing Date, substantially to the effect that, based on facts and assumptions stated therein, for federal income tax purposes: (1) the Acquisition will constitute a "reorganization" within the meaning of section 368(a) of the Code and that the Acquiring Fund and the Acquired Fund will each be "a party to a reorganization" within the meaning of section 368(b) of the Code; (2) each stockholder of the Acquired Fund will recognize no gain or loss on such stockholder's receipt of shares of the Acquiring Fund (including any fractional share to which the stockholder may be entitled) in exchange for the stockholder's shares of the Acquired Fund in connection with the Acquisition; (3) neither the Acquired Fund nor the Acquiring Fund will recognize any gain or loss upon the transfer of all of the Assets to the Acquiring Fund in exchange for shares of the Acquiring Fund and the assumption by the Acquiring Fund of the Liabilities pursuant to this Plan or upon the distribution of shares of the Acquiring Fund to stockholders of the Acquired Fund in exchange for their respective shares of Acquired Fund; A-17 (4) the holding period and tax basis of the Assets acquired by the Acquiring Fund will be the same as the holding period and tax basis that the Acquired Fund had in such Assets immediately prior to the Acquisition; (5) the aggregate tax basis of the Acquiring Fund shares received in connection with the Acquisition by each stockholder of the Acquired Fund (including any fractional share to which the stockholder may be entitled) will be the same as the aggregate tax basis of the shares of the Acquired Fund surrendered in exchange therefor; (6) the holding period of the Acquiring Fund shares received in connection with the Acquisition by each stockholder of the Acquired Fund (including any fractional share to which the stockholder may be entitled) will include the holding period of the shares of the Acquired Fund surrendered in exchange therefor, provided that such Acquired Fund shares constitute capital assets in the hands of the stockholder as of the Closing Date; and the Acquiring Fund will succeed to the capital loss carryovers of the Acquired Fund, if any, under Section 381 of the Code, but the use by the Acquiring Fund of any such capital loss carryovers (and of capital loss carryovers of the Acquiring Fund) may be subject to limitation under section 383 of the Code. (f) The N-14 Registration Statement shall have become effective under the 1933 Act as to the shares of the Acquiring Fund, and the SEC shall not have A-18 instituted and to the knowledge of the Acquiring Fund shall not be contemplating instituting, any stop order suspending the effectiveness of the N-14 Registration Statement. (g) No action, suit or other proceeding shall be threatened or pending before any court or governmental agency in which it is sought to restrain or prohibit, or obtain damages or other relief in connection with, the Acquisition. (h) The SEC shall not have issued any unfavorable advisory report under Section 25(b) of the 1940 Act nor instituted any proceeding seeking to enjoin consummation of the Acquisition under Section 25(c) of the 1940 Act. (i) Neither party shall have terminated this Plan pursuant to Section 12 of this Plan. 9. Additional Conditions to the Obligations of the Acquired Fund. The obligations of the Acquired Fund with respect to the Acquisition shall be subject to the following additional conditions precedent: (a) The Acquired Fund shall have received an opinion of counsel to AVP in form and substance reasonably satisfactory to the Acquired Fund and dated as of the Closing Date, substantially to the effect that: (1) AVP is a corporation duly incorporated, validly existing and in good standing under the laws of the State of Maryland and is an open-end, management investment company registered under the 1940 Act, and the Acquiring Fund is a duly established series thereof; A-19 (2) This Plan has been duly authorized, executed and delivered by AVP, on behalf of the Acquiring Fund, and, assuming due authorization, execution and delivery of this Plan by BST, on behalf of the Acquired Fund, represents a legal, valid and binding contract, enforceable in accordance with its terms, subject to the effect of bankruptcy, insolvency, moratorium, fraudulent conveyance and transfer and similar laws relating to or affecting creditors' rights generally and court decisions with respect thereto, and further subject to the application of equitable principles in any proceeding, whether at law or in equity or with respect to the enforcement of provisions of this Plan and the effect of judicial decisions which have held that certain provisions are unenforceable when their enforcement would violate an implied covenant of good faith and fair dealing or would be commercially unreasonable or when default under this Plan is not material; (3) The shares of the Acquiring Fund to be delivered as provided for by this Plan are duly authorized and upon delivery will be validly issued, fully paid and non-assessable by the Acquiring Fund; (4) The execution and delivery of this Plan did not, and the consummation of the Acquisition will not, violate the Articles of Incorporation of AVP, its By-Laws or any agreement of the Acquiring Fund known to such counsel, after reasonable inquiry; and A-20 (5) To the knowledge of such counsel, no consent, approval, authorization or order of any federal or state court or administrative or regulatory agency is required for the Acquiring Fund to enter into this Plan or carry out its terms, except those that have been obtained under the 1933 Act, the 1940 Act and the rules and regulations under those Acts or that may be required under state securities laws, or subsequent to the Effective Time or when the failure to obtain the consent, approval, authorization or order would not have a material adverse effect on the operation of the Acquiring Fund. In rendering such opinion, counsel to AVP may (i) rely on the opinion of Maryland counsel to the extent set forth in such opinion, (ii) make assumptions regarding the authenticity, genuineness and/or conformity of documents and copies thereof without independent verification thereof, (iii) limit such opinion to applicable federal and state law, (iv) define the word "knowledge" and related terms to mean the knowledge of attorneys then with such firm who have devoted substantive attention to matters directly related to this Plan and (v) rely on certificates of officers or directors of AVP as to factual matters. 10. Additional Conditions to the Obligations of the Acquiring Fund. The obligations of the Acquiring Fund with respect to the Acquisition shall be subject to the following additional conditions precedent: A-21 (a) The Acquiring Fund shall have received an opinion of Kirkpatrick & Lockhart LLP, as counsel to the Acquired Fund, in form and substance reasonably satisfactory to the Acquiring Fund and dated as of the Closing Date, substantially to the effect that: (1) BST is a business trust duly organized, validly existing and in good standing under the laws of the Commonwealth of Massachusetts and is an open-end, management investment company registered under the 1940 Act, and the Acquired Fund is a duly established series thereof; (2) This Plan has been duly authorized, executed and delivered by the Acquired Fund and, assuming due authorization, execution and delivery of this Plan by AVP, on behalf of the Acquiring Fund, represents a legal, valid and binding contract, enforceable in accordance with its terms, subject to the effect of bankruptcy, insolvency, moratorium, fraudulent conveyance and transfer and similar laws relating to or affecting creditors' rights generally and court decisions with respect thereto, and further subject to the application of equitable principles in any proceeding, whether at law or in equity or with respect to the enforcement of provisions of this Plan and the effect of judicial decisions which have held that certain provisions are unenforceable when their enforcement would violate an implied covenant of good faith and fair dealing or would be commercially unreasonable or when default under this Plan is not material; A-22 (3) The execution and delivery of this Plan did not, and the consummation of the Acquisition will not, violate the Declaration of Trust of BST, its By-Laws or any agreement of the Acquired Fund, known to such counsel, after reasonable inquiry; and (4) To the knowledge of such counsel, no consent, approval, authorization or order of any federal or state court or administrative or regulatory agency is required for the Acquired Fund to enter into this Plan or carry out its terms, except those that have been obtained under the 1933 Act, the 1940 Act and the rules and regulations under those Acts or that may be required under state securities laws or subsequent to the Effective Time or when the failure to obtain the consent, approval, authorization or order would not have a material adverse effect on the operation of the Acquired Fund. In rendering such opinion, Kirkpatrick & Lockhart, LLP may (i) rely on the opinion of other counsel to the extent set forth in such opinion, (ii) make assumptions regarding the authenticity, genuineness and/or conformity of documents and copies thereof without independent verification thereof, (iii) limit such opinion to applicable federal and state law, (iv) define the word "knowledge" and related terms to mean the knowledge of attorneys then with such firm who have devoted substantive attention to matters directly related to this Plan and (v) rely on certificates of officers or Trustees of BST as to factual matters. A-23 (b) Except to the extent prohibited by Rule 19b-1 under the 1940 Act, the Acquired Fund shall have declared a dividend or dividends that, together with all previous such dividends, shall have the effect of distributing to the shareholders of the Acquired Fund substantially all of its investment company taxable income, (as defined in Code section 852), if any, and all of its net capital gain (as defined in Code section 1222), if any. (c) The Acquiring Fund shall have received a letter from Brinson Advisors, Inc. in which Brinson Advisors, Inc. agrees to indemnify the Acquiring Fund and its affiliates in respect of any and all liabilities of the Acquired Fund that are not reflected in the net asset value of the Acquired Fund as of the Valuation Time, such agreement to be in a form satisfactory to the Acquiring Fund. 11. Survival of Representations and Warranties. No representations, warranties or covenants in or pursuant to this Plan (including certificates of officers) shall survive the completion of the transactions contemplated herein. 12. Termination of Plan. A majority of the Board of Directors of AVP or the Board of Trustees of BST may terminate this Plan at any time before the applicable Effective Time if: (i) the conditions precedent to the Fund's obligations set forth in Sections 8, 9 or 10, as appropriate, are not satisfied; or (ii) the Board of Directors of AVP or the Board of Trustees of BST determines that the consummation of the Acquisition is not in the best interests of the relevant Fund or its shareholders and gives notice of such termination to the other party. 13. Governing Law. This Plan and the transactions contemplated hereby shall be governed, construed and enforced in accordance with the laws of the State of New York, except to the extent preempted by federal law, without regard to conflicts of law principles. A-24 14. Brokerage Fees. Each party represents and warrants that there are no brokers or finders entitled to receive any payments in connection with the transactions provided for in this Plan. 15. Amendments. The parties may, by agreement in writing authorized by its respective Board, amend this Plan at any time before or after the shareholders of the Acquired Fund approve the Acquisition. However, after shareholders of the Acquired Fund approve the Acquisition, the parties may not amend this Plan in a manner that materially alters the obligations of either party. This Section shall not preclude the parties from changing the Closing Date or the Effective Time by mutual agreement. 16. Waivers. At any time prior to the Closing Date, either party may by written instrument signed by it (i) waive the effect of any inaccuracies in the representations and warranties made to it contained herein and (ii) waive compliance with any of the agreements, covenants or conditions made for its benefit contained herein. Any waiver shall apply only to the particular inaccuracy or requirement for compliance waived, and not any other or future inaccuracy or lack of compliance. 17. Cooperation and Further Assurances. Each party will cooperate with the other in fulfilling its obligations under this Plan and will provide such information and documentation as is reasonably requested by the other in carrying out this Plan's terms. Each party will provide such further assurances concerning the performance of its obligations hereunder and execute all documents for or in connection with the consummation of the Acquisition as, with respect to such assurances or documents, the other shall deem necessary or appropriate. A-25 18. Updating of N-14 Registration Statement. If at any time prior to the Effective Time, a party becomes aware of any untrue statement of a material fact or omission to state a material fact required to be stated therein or necessary to make the statements made not misleading in the N-14 Registration Statement, the party discovering the item shall notify the other party and the parties shall cooperate in promptly preparing, filing and clearing with the SEC and, if appropriate, distributing to shareholders appropriate disclosure with respect to the item. 19. Limitation on Liabilities. The obligations of each Fund shall not bind any of the directors, trustees, shareholders, nominees, officers, employees or agents of BST or AVP personally or any series of either AVP or BST except the parties hereto, but shall bind only the Acquired Fund or the Acquiring Fund, as appropriate. The execution and delivery of this Plan by an officer of either party shall not be deemed to have been made by the officer individually or to impose any liability on the officer personally, but shall bind only BST, on behalf of the Acquired Fund, or AVP, on behalf of the Acquiring Fund, as applicable. 20. Termination of the Acquired Fund. If the parties complete the Acquisition, the Acquired Fund shall terminate and dissolve. 21. Notices. Any notice, report, statement, certificate or demand required or permitted by any provision of this Plan shall be in writing and shall be given in person or by telecopy, certified mail or overnight express courier to: For the Acquired Fund: [Acquired Fund] of Brinson Series Trust 51 West 52nd St. New York, New York 10019 Attention: Secretary A-26 For the Acquiring Fund: [Acquiring Fund] of Alliance Variable Products Series Fund, Inc. 1345 Avenue of the Americas New York, New York 10105 Attention: Secretary 22. Expenses. Alliance Capital Management L.P., the investment adviser to the Acquiring Fund, and Brinson Advisors, Inc., the investment manager to the Acquired Fund, will share equally all expenses incurred in connection with this Plan, and all transactions contemplated hereby, whether or not the Acquisition is consummated. 23. General. This Plan supersedes all prior agreements between the parties with respect to the subject matter hereof and may be amended only in writing signed by both parties. The headings contained in this Plan are for reference only and shall not affect in any way the meaning or interpretation of this Plan. Whenever the context so requires, the use in this Plan of the singular will be deemed to include the plural and vice versa. Nothing in this Plan, expressed or implied, confers upon any other person any rights or remedies under or by reason of this Plan. Neither party may assign or transfer any right or obligation under this Plan without the written consent of the other party. A-27 In Witness Whereof, the parties hereto have executed this Plan as of the day and year first above written. BRINSON SERIES TRUST, on behalf of [Acquired Fund] Attest: By:______________________________ By:______________________________ Name: Name: Title: Title: A-28 Alliance Variable Products Series Fund, Inc., on behalf of [Acquiring Fund] Attest: By:______________________________ By:______________________________ Name: Name: Title: Title: Accepted and agreed with respect to Section 22 only: Alliance Capital Management L.P. By: Alliance Capital Management Corporation, its General Partner By:________________________________ Name_______________________________ Title:_____________________________ Accepted and agreed with respect to Section 22 only: Brinson Advisors, Inc. By:________________________________ Name_______________________________ Title:_____________________________ A-29 Appendix B Excerpts from Alliance Fund Annual Report Dated December 31, 2000 Management Discussion and Analysis Alliance Total Return Portfolio Investment Objective The Total Return Portfolio seeks to achieve a high return through a combination of current income and capital appreciation by investing in a diversified portfolio of common and preferred stocks, senior corporate debt securities, and U.S. government and agency obligations, bonds and senior debt securities. Market Review In stark contrast to the beginning of the year "New Millennium fanfare," the U.S. economy hobbled through year-end in rather tired shape. In 2000, bold "New Era" proclamations succumbed to the laws of financial gravity and the Internet was deemed not to be ready for prime time. The NASDAQ imploded (down 39% for the year and 54% off its March high), taking consumer confidence down with it. As the trajectory of economic growth became less certain, fixed income and equity investors sharpened their pencils and concluded that the economics of many a "New Era" business model just would not work. Against this backdrop of heightened sensitivity to financial risk, conservative assets performed better than risky assets, reversing the trend of the prior two years (at least in equities). Generally, global capital markets saw high quality assets perform better than low quality assets and fixed investments perform better than equities. Over the six- and 12-month periods ended December 31, 2000, the Lehman Government/Credit Index returned 7.36% and 11.85%, respectively. Corporate bonds underperformed, returning 9.39% for the 12-month period. During 2000, investors were challenged to avoid problem situations in rapidly deteriorating credits, both operationally (Bank of America, Conseco, Finova, Xerox, auto part firms and most retailers) and special situations (Owens Corning and other Asbestos exposed companies). Decelerating corporate earnings growth, escalating defaults, tighter credit availability, and expectations of weaker economic growth in 2001 argue for caution. Many industries continue to be plagued by over-capacity and are wrestling with short-term pressures from higher energy costs and tight labor markets. As for equities, smaller and more mid-sized companies performed better than large companies, and value stocks significantly outperformed growth stocks. For the full calendar year, B-1 value stocks delivered their best returns ever when compared to growth stocks as the extreme disconnect in last year's market, between the underlying economic values of businesses as compared to their equity market valuations, appears to have undergone a substantial adjustment. As measured by the Russell 1000 Value Index, value stocks were up 7.1%, while growth stocks, as measured by the Russell 1000 Growth Index, were down 22.4%. Equities The Portfolio's equity investments meaningfully outperformed the S&P 500 during the past six- and 12-month periods ended December 31, 2000. Our strong performance was driven in large part by the success of our value style philosophy and the outsized returns generated from some of our largest equity holdings. On a more thematic note, the Portfolio's performance benefited from the preference shift undertaken by investors as they reduced their holdings of risky assets in favor of more conservative ones. The attractive relationship between our investments and their underlying economic values provided great resiliency and positive impetus to Portfolio results in 2000. The extreme success of growth strategies in 1998 and 1999 peaked in March of last year as an unprecedented valuation anomaly opened between growth and value style securities. As evidence of slower economic growth became more prevalent through 2000, the high valuation structure of growth stocks succumbed to the pressure of downward earnings revisions and high profile, richly valued growth stocks dramatically underperformed. One cannot help but sit in awe of the dramatic swings in investor sentiment and stock prices that have become this market's signature feature. The combination of lower corporate profit growth expectations, partly engineered by the Federal Reserve, and the apparent lack of investor conviction underpinning the price structure of individual securities conspired to create one of the most elevated periods of market volatility ever observed. By staying focused on the economics of individual company businesses, the increase in market volatility generated many opportunities for the Portfolio to respond. Equity investments favorably impacting last year's performance were mainly in companies where earnings were believed to be relatively insensitive to the overall level of economic activity. In fact, many of this year's winners would have been characterized as "out-of-favor" earlier on this year. Securities negatively impacting performance were concentrated in technology and telecommunications, areas where fortunately, we were meaningfully underweighted versus the S&P 500. Fixed Income Performance of the fixed income portion of the Portfolio modestly underperformed its benchmark (the Lehman Brother's Government Corporate Index) as widened corporate spreads negatively impacted the Portfolio's BBB rated bonds. The Portfolio's shorter-than-market duration, relatively high cash position, and lack of government agencies also contributed to the B-2 shortfall. During December, cash was deployed to increase duration, agencies, and corporate bonds. At year-end, the Portfolio's positions were more closely aligned to our fixed income benchmark. Duration was lengthened to 5.5 years (comparable to the index) in expectation of lower Treasury yields in 2001. Investments in non-investment grade securities remained moderate and relatively high in quality. These actions allowed the Portfolio to narrow its performance differential relative to its benchmark in December and positioned it for outperformance in 2001. Our fixed-income investments are positioned to benefit from lower interest rates and greater demand for spread product in 2001 as risk spreads revert to more normal levels in the wake of the Fed's efforts to increase system liquidity. We will continue to closely monitor economic developments and, as long as a recession is not envisioned, selectively add corporate bonds to the Portfolio. We shall continue to actively trade positions when securities reach fairly valued prices and will strive to minimize exposure to weakening credits. Investment Results(3) Over the six- and 12-month periods ended December 31, 2000, the Total Return Portfolio significantly outperformed its composite benchmark (40% Lehman Brothers Government/Credit Bond Index and 60% S&P 500 Stock Index). The Total Return Portfolio returned 7.91% for the six-month period and 12.52% for the 12-month period, respectively. Investment Outlook The Federal Reserve's policy to slow U.S. economic activity to relieve potential inflation pressure appears to have achieved its desired intent. With the recent surge in disappointing corporate earnings pre-announcements confirming the perception of a slower U.S. economy, it appears the Federal Reserve has embraced a more liberal policy directive committed to engineering interest rates lower to support the economy. Our outlook for the economy and financial markets assume that the level of U.S. business activity will continue slowing into the first half of 2001. More determined easing by the Federal Reserve of another 100-150 basis points should help to cushion the downturn, and a reacceleration of growth to 3% is possible later this year. Elsewhere the slowdown will be less pronounced. However, we expect moderating growth to become a more consistent global theme for at least the next few quarters. Central banks will adopt more accommodative rhetoric and policies, and bond yields are more likely to move lower than higher. Slower U.S. profit growth over the next 12-18 months should keep broad stock market gains in single-digit territory. Investment Results As Of December 31, 2000(4) ---------- (3) Average annual total returns are for the Portfolio's Class A shares. B-3 Listed below are the Portfolio's average annual total returns for Class A shares for the one-year, five-year (where applicable) and since inception periods ended December 31, 2000. Total Return Portfolio 1 Year 12.52% 5 Years 4.36% Since Inception (12/92) 12.42% Performance Update 12/31/92* 12/31/93 12/31/94 12/31/95 12/31/96 12/31/97 ----------------------------------------------------------------------------- Fund $10,000 $10,970 $10,557 $13,055 $15,036 $18,210 Composite $10,000 $11,045 $10,976 $14,311 $16,311 $16,571 12/31/98 12/31/99 12/31/00 -------------------------------------------- Fund $21,304 $22,695 $25,536 Composite $20,857 $25,718 $29,662 Past performance is no guarantee of future results. These charts illustrate the total value of an assumed $10,000 investment in each Portfolio as compared to the performance of an appropriate broad-based index for the time frames indicated for each Portfolio. Performance results for each Portfolio represent the Portfolio's total -------------------------------------------------------------------------------- (4) Total returns are based on net asset value (NAV) performance for Class A shares and reflect reinvestment of dividends and/or capital gains distributions in additional shares. these figures do not reflect insurance company separate account or annuity contract charges, which would reduce total return to a contract owner. Past performance does not guarantee future results. Investment return and principal value will fluctuate so that an investor's shares, when redeemed, may be worth more or less than their original cost. B-4 return at net asset value (NAV). An investor cannot invest directly in an index or average, and its results are not indicative of the performance for any Alliance mutual fund. International Portfolio Investment Objective The International Portfolio seeks to obtain a total return on its assets from long-term growth of capital principally through a broad portfolio of marketable securities of established non-United States companies (or United States companies having their principal activities and interests outside the United States), companies participating in foreign economies with prospects for growth, and foreign government securities. Market Review The Year 2000 began with much fanfare. The world had entered into a new decade, a new century and a new millennium. Global markets continued their "race to the moon" with a 1% gain in the world markets, a 3% gain in the Standard & Poor's (S&P) 500 Stock Index and a powerful 10.7% gain in the NASDAQ in the first quarter of 2000. Technology, media and telecommunication (TMT) stocks maintained their reign of superior performance. We had entered the world of the "new" economy, a new way of life. What a difference a year makes. The great engine of global growth, the U.S. economy, began to sputter and subsequently slow, the technology revolution lost its fire and technology stocks began to crumble under the weight of overextended valuations. Global markets nose-dived, the euro touched new lows, the Japanese recovery became unconvincing and the U.S. finally ended a heated and chaotic election. Despite the triumphant beginning and great expectations for 2000, global markets returned the worst results seen in a decade. The Morgan Stanley Capital World Index and the Morgan Stanley Capital Index (MSCI) Europe, Australasia and Far East (EAFE) Index were down 13.2% and 14.2%, respectively. The S&P 500 declined 9.1% and the NASDAQ dropped 39.3%. The euro declined 6.3% versus the U.S. dollar and hit a low of .827 per U.S. dollar in November. The Japanese yen fell 10.5% against the greenback. The swing in market sentiment towards economic growth was swift this past year. Only 12 months prior, annualized fourth quarter growth for U.S. gross domestic product (GDP) was over 8%. That compares with a 2.7% consensus forecast for fourth quarter 2000. Certainly, the continuous increasing of interest rates around the world by central banks had a dampening effect on global economies. High energy prices also served as a brake on economic growth. In addition, the stockpiling of inventories, particularly in the technology arena, in order to ameliorate earlier problems of drastic component shortages, may have exacerbated the situation, causing growth to decline more rapidly. Signs of growing inventories and shorter lead times upset the markets, and technology stocks tumbled as a result. B-5 With concerns over economic growth and slowing demand, the easy capital flows for internet-related investments during the prior two years suddenly ceased, and certain credit markets around the world tightened rapidly. As a result, those companies with shaky and/or extended business models and no immediate cash flow soon fell by the wayside. With continuous news of dot.com bankruptcies, technology companies' earnings misses and market declines, the consumer has taken a rather sober view of the world recently, and has in turn, affected global growth negatively. This year's holiday spending may have been the lowest in years. Investment Results(5) With a growth bias, the Portfolio underperformed the MSCI EAFE Index for the year 2000. The overweight position in TMT stocks hurt performance of the Portfolio on a relative basis, leading to a -19.86% return for the year. Mitigating the negative results vis-a-vis the Index were the Portfolio's large positions in financial and pharmaceutical stocks. Relative to global growth indices, such as the MSCI EAFE Growth Index, the Portfolio returned superior results given the holdings in these latter groups. Investment Outlook Our investment process has always stressed valuation as well as growth and we continue to focus on those stocks where the most exciting growth is available at the best price. The Portfolio is diversified among industries and concentrated in those companies offering the best earning visibility over the next year. We remain fully invested and believe the focus on strong relative earnings fundamentals will be rewarded by the markets in the future and over the long-term. Portfolio Strategy In Europe, media and telecommunication stocks were the hardest hit sectors in the Portfolio as the market grasped for clarity on valuations. As mobile phone providers bid colossal amounts for third generation licenses, investors began to question the ultimate returns expected. Concerns over balance sheet strength and ballooning capital expenditures replaced last year's fascination with subscriber growth and monumental mergers. In Europe, as in the U.S., cable companies lost their luster, and the promise of interactive television moved realistically further into the future. Again, similar to the U.S., the largest contributors to performance in Europe were financial and health care-related stocks. Despite Japan's weak showing this year (the MSCI Japan Index was down 28.2% in 2000), the Portfolio's holdings in the region contributed positively to performance. The increase in value of the pharmaceutical, financial, and consumer stock positions more than offset the decline in technology-related holdings. ---------- (5) Average annual total returns are for the Portfolio's Class A shares. B-6 Asia Pacific performance was mixed for the year. Positions in China and Hong Kong added to performance, while positions in Australia and Korea detracted from performance. The shift in psychology has been very rapid and has spread to almost all sectors of the economy. With the exception of financials, energy/utilities, pharmaceutical and consumer staples, all other industry sectors underperformed the world markets during 2000. Investor concerns are myopic in nature with extreme focus on the upcoming quarter's results with little or no value ascribed to growth prospects over the next 12-18 months. Despite the obvious change in global growth fundamentals, we believe the pendulum is beginning to swing too far to the other side. Global markets seem to be discounting a rather negative earnings scenario. With the decline in earnings estimates around the world complemented by numerous analyst-rating downgrades, global markets have settled into more realistic expectations, which we believe is favorable for the market. Although timing is very difficult, we believe 2001 can bring recovery to global markets. With the recent shift in focus from inflation to economic growth by the Federal Reserve, the U.S. will likely see the Fed lower rates further in the year 2001. In addition, there are signs of growing concerns of central bank members over an economic slowdown in both the Europe/UK and the Japan regions, which may result in lower rates outside the U.S. as well. Investment Results As Of December 31, 2000(6) Listed below are the Portfolios' average annual total returns for Class A shares for the one-year, five-year (where applicable) and since inception periods ended December 31, 2000. International Portfolio 1 Year 19.86% 5 Years 7.08% Since Inception (12/92) 9.08% Performance Update ---------- (6) Total returns are based on net asset value (NAV) performance for Class A shares and reflect reinvestment of dividends and/or capital gains distributions in additional shares. These figures do not reflect insurance company separate account or annuity contract charges, which would reduce total return to a contract owner. Past performance does not guarantee future results. Investment return and principal value will fluctuate so that an investor's shares, when redeemed, may be worth more or less than their original cost. B-7 12/31/92* 12/31/93 12/31/94 12/31/95 12/31/96 ----------------------------------------------------------------------------- Fund $10,000 $12,160 $12,975 $14,254 $15,287 MSCI EAFE Index $10,000 $13,294 $14,366 $16,026 $17,045 Lipper International Funds Avg $10,000 $13,625 $13,572 $15,049 $17,014 12/31/97 12/31/98 12/31/99 12/31/00 ------------------------------------------------------------------ Fund $15,796 $17,852 $25,034 20,062 MSCI EAFE Index $17,396 $20,933 $26,647 22,928 Lipper International Funds Avg $18,044 $20,521 $28,151 23,629 Past performance is no guarantee of future results. These charts illustrate the total value of an assumed $10,000 investment in each Portfolio as compared to the performance of an appropriate broad-based index for the time frames indicated for each Portfolio. Performance results for each Portfolio represent the Portfolio's total return at net asset value (NAV). An investor cannot invest directly in an index or average, and its results are not indicative of the performance for any Alliance mutual fund. Global Bond Portfolio Investment Objective The Global Bond Portfolio (the "Portfolio") seeks a high level of return from a combination of current income and capital appreciation by investing in a globally diversified portfolio of high-quality debt securities denominated in the U.S. dollar and a range of foreign securities. Market Review After a strong first half of the year, the global economy lost some momentum during the third quarter. Past interest rate increases, stable-to-lower stock prices, and higher oil prices dampened global growth. Monetary policy makers retained their tightening bias, but appeared to be nearing the end of their tightening cycle. B-8 In the U.S., economic growth moderated with a downshift in consumer spending. In May, the U.S. Federal Reserve raised interest rates by 50 basis points from 6.00% to 6.50%. Faced with a growing budget surplus, the Treasury began a long-term project to reduce the supply of outstanding government debt. Therefore, even in the face of higher official rates, the two-year Treasury yields fell from 6.72% to 5.91%, while 30-year Treasury yields fell from 5.99% to 5.79%. Stable growth allowed the Federal Reserve to hold rates steady thus far and their focus remains on inflationary imbalances in the labor market and inflation threats from higher oil prices. In the euro region, a weaker euro currency and higher oil prices dampened consumer confidence. Similar to the U.S., European monetary policy makers have also retained their aggressive attitudes. In Japan, the economy remains fragile and dependent on public spending and exports. There appears to be a moderation in private demand and a substantial decline in public spending. The Bank of Japan (BOJ) abandoned its "zero-rate" policy in August and raised its short-term rates to 0.25%. Global economic growth remained strong, as most individual country returns were positive toward the end of 2000. Ecuador posted the largest gain as a result of its progress in the dollarization process and debt restructuring reforms (Dollarization is the official adoption of the U.S. dollar as the currency of choice in a foreign country). Within the Latin American region, performance of Venezuelan debt remained positive, helped by rising oil prices (Venezuela is very dependent on oil exports). Other individual outperformers included Mexico and Brazil. Peru was among the worst performers on the back of growing political and economic uncertainties. The external environment has been very supportive of Mexican debt over the past six months as it benefited from a strong U.S. economy and robust oil prices. Internal factors such as sound fiscal policy, a credit rating upgrade to investment quality and a peaceful election also enhanced the performance of Mexican bonds. These positive credit events led to the lowering of the yield premium over Treasuries that investors demand from their Mexican holdings. The July election marked the first time that Mexico has seen a peaceful and democratic transfer of power between political parties. In Argentina, economic growth remains anemic, and the country has been severely hampered by external shocks--restrictive U.S. monetary policy, a weak euro currency and low agricultural commodity prices. Investment Results(7) During the reporting period ended December 31, 2000, the Portfolio underperformed the benchmark, as represented by the Salomon Smith Barney World Government Bond Index (unhedged), over the 12-month period posting a return of 1.17% as compared to 1.59%, ---------- (7) Average annual total returns are for the Portfolio's Class A shares. B-9 respectively. However, over the six-month reporting period, the Portfolio outperformed the benchmark with a return of 1.86% as compared to 1.56%, respectively. Investment Outlook Although we expect the U.S. economy to slow further during the first half of 2001, we do not anticipate an outright recession. Further aggressive easing by the Federal Reserve--as much as another 100 to 150 basis points--should help cushion the downturn and make a re-acceleration of growth to 3% later this year possible. In our view, the Federal Reserve will continue to lower rates, the yield curve will steepen further, and volatility will likely remain high. The fundamental economic causes of the current slowdown are harder for the Federal Reserve to ameliorate than the more purely financial challenges of 1995 and 1998. As a result, rates are likely to fall further and stay low for a sustained period of time. Although the prospects of an easier monetary policy in the U.S. and a likely end to global tightening should benefit emerging markets, a hard landing for the U.S. would probably cancel those gains, while the effects of further declines in oil prices will vary from country to country. On balance, we look for oil-importing countries to benefit, while oil exporters will be negatively affected. Despite the inevitable variation across countries, we believe that most emerging-market governments remain committed to necessary economic and financial reforms. Going forward, we believe emerging-market debt will continue to produce attractive returns, albeit with considerable volatility over the medium term. Average annual total returns are for the Portfolio's Class A shares. Investment Results as of December 31, 2000(8) Listed below are the Portfolios' average annual total returns for Class A shares for the one-year, five-year (where applicable) and since inception periods ended December 31, 2000. Global Bond Portfolio 1 Year 1.17% 5 Years 2.99% Since Inception (7/91) 6.24% ---------- 8) Total returns are based on net asset value (NAV) performance for Class A shares and reflect reinvestment of dividends and/or capital gains distributions in additional shares. These figures do not reflect insurance company separate account or annuity contract charges, which would reduce total return to a contract owner. Past performance does not guarantee future results. Investment return and principal value will fluctuate so that an investor's shares, when redeemed, may be worth more or less than their original cost. B-10 Performance Update 7/31/91* 12/31/91 12/31/92 12/31/93 12/31/94 12/31/95 ------------------------------------------------------------------------------ Fund $10,000 $11,100 $11,641 $12,939 $12,272 $15,306 Salomon Brothers World Gov't Bond Index (unhedged) $10,000 $11,436 $12,068 $13,670 $13,991 $16,655 12/31/96 12/31/97 12/31/98 12/31/99 12/31/00 ------------------------------------------------------------------- Fund $16,257 $16,366 $18,676 $17,534 $17,740 Salomon Brothers World Gov't Bond Index (unhedged) $17,258 $17,298 $19,944 $19,093 $19,396 Past performance is no guarantee of future results. These charts illustrate the total value of an assumed $10,000 investment in each Portfolio as compared to the performance of an appropriate broad-based index for the time frames indicated for each Portfolio. Performance results for each Portfolio represent the Portfolio's total return at net asset value (NAV). An investor cannot invest directly in an index or average, and its results are not indicative of the performance for any Alliance mutual fund. Growth & Income Portfolio Investment Objective The Growth & Income Portfolio seeks reasonable current income and reasonable opportunities for appreciation through investments primarily in dividend-paying common stocks of good quality. Market Review For the full calendar year, value stocks delivered their best returns ever as compared to growth stocks at the extreme disconnect in last year's market. Between the underlying economic values of businesses compared to their equity market valuations, a substantial adjustment appears B-11 to have occurred. As measured by the Russell 1000 Value Index, value stocks were up 7.1%, while growth stocks, as measured by the Russell 1000 Growth Index, were down 22.4%. The extreme success of growth strategies in 1998 and 1999 peaked in March of 2000 as an unprecedented valuation anomaly opened between growth and value style securities. As evidence of slower economic growth became more prevalent through the calendar year, the high multiple structure of growth succumbed to the pressure of downward earnings revisions, and expensive growth stocks dramatically underperformed. One cannot help but sit in awe of the dramatic swings in investor sentiment and stock prices that have become this market's signature feature. The combination of lower corporate profit growth expectations, partly engineered by the Federal Reserve, and the apparent lack of investor conviction underpinning the price structure of individual securities conspired to create one of the most elevated periods of market volatility ever observed. By staying focused on the economics of individual company businesses, the increase in market volatility generated many opportunities for the Portfolio. The Federal Reserve's policy to slow U.S. economic activity and relieve potential inflation pressure appears to have achieved its desired intent. As always, the key questions for investors relate to the levels of interest rates and earnings. With the recent surge in disappointing corporate earnings pre-announcements confirming the perception of a slower U.S. economy, it seems appropriate to conclude that the Federal Reserve's policy focus will continue to be more hospitable than was the case in 1999 and 2000. Investment Results(9) For the 12-month period ended December 31, 2000, the Alliance Variable Products Series Growth & Income Portfolio generated a 13.89% return, compared with a return of -9.10% for the S&P 500 Index and -0.59% for the Lipper Growth and Income Funds Average (using 1546 funds from Lipper's Variable Annuity Universe). The broad market declined sharply in 2000 as evidenced by the S&P 500's decline and NASDAQ's 39.3% plunge. Generally, small and mid-sized companies performed better than large companies, and value stocks significantly outperformed growth stocks. Portfolio Strategy The Portfolio's performance benefited from the preference shift undertaken by investors as they reduced their holdings of risky assets in favor of more conservative ones. The attractive relationship between our investments and their underlying economic values provided great resiliency and positive impetus to the Portfolio's results in this year's difficult market. Securities favorably impacting the Portfolio's performance were mainly investments in companies where company earnings are believed to be relatively insensitive to overall economic activity. ---------- (9) Average annual total returns are for the Portfolio's Class A shares. B-12 Securities negatively impacting performance were concentrated in the technology and telecommunications sectors. Average annual total returns are for the Portfolio's Class A shares. Investment Results as of December 31, 2000(10) Listed below are the Portfolios' average annual total returns for Class A shares for the one-year, five-year (where applicable) and since inception periods ended December 31, 2000. Growth & Income Portfolio 1 Year 13.89% 5 Years 19.63% Since Inception (1/91) 15.30% Performance Update ---------- (10) Total returns are based on net asset value (NAV) performance for Class A shares and reflect reinvestment of dividends and/or capital gains distributions in additional shares. These figures do not reflect insurance company separate account or annuity contract charges, which would reduce total return to a contract owner. Past performance does not guarantee future results. Investment return and principal value will fluctuate so that an investor's shares, when redeemed, may be worth more or less than their original cost. B-13 1/31/91* 12/31/91 12/31/92 12/31/93 12/31/94 12/31/95 ------------------------------------------------------------------------------- Fund $10,000 $10,350 $11,171 $12,477 $12,434 $16,879 S&P 500 Stock Index $10,000 $12,497 $13,448 $14,800 $14,995 $20,623 Lipper G&I Funds Avg $10,000 $12,264 $13,145 $14,734 $14,614 $19,143 12/31/96 12/31/97 12/31/98 12/31/99 12/31/00 -------------------------------------------------------------------- Fund $20,945 $26,976 $32,611 $36,319 $41,362 S&P 500 Stock Index $25,355 $33,811 $43,480 $52,626 $47,836 Lipper G&I Funds Avg $23,018 $29,268 $34,685 $38,858 $37,242 Past performance is no guarantee of future results. These charts illustrate the total value of an assumed $10,000 investment in each Portfolio as compared to the performance of an appropriate broad-based index for the time frames indicated for each Portfolio. Performance results for each Portfolio represent the Portfolio's total return at net asset value (NAV). An investor cannot invest directly in an index or average, and its results are not indicative of the performance for any Alliance mutual fund. Growth Portfolio Investment Objective The Growth Portfolio (the "Portfolio") seeks long-term growth of capital by investing primarily in common stocks and other equity securities of companies with favorable earnings outlooks and long-term growth rates that are expected to exceed that of the U.S. economy over time. The Portfolio emphasizes investments in large- and mid-cap companies. The Portfolio also may invest up to 25% of its total assets in lower-rated, fixed income securities and convertible bonds and generally up to 20% of its total assets in foreign securities. Market Review The market was nervous throughout 2000 as high valuations and rising interest rates created an unstable environment for equities. Rotation among sectors was dramatic between defensive groups, health care particularly, and more aggressive sectors such as B-14 telecommunications and technology. In the fourth quarter, a serious correction in the technology sector and related industries occurred as concerns about a slowing economy raised fears of earnings disappointments. This sell-off reduced a great deal of overvaluation but exacerbated investor fears regarding the rate of earnings growth in 2001. Investment Results(11) During the six- and 12-month periods ended December 31, 2000, the Portfolio returned -16.08% and -17.51%, respectively. The Portfolio's benchmarks, as represented by the Russell 1000 Growth Stock Index and the Standard and Poor's (S&P) 500 Stock Index, posted returns of -25.57% and -8.71%, respectively, for the six-month period, and -22.42% and -9.10% for the 12-month period, respectively. Higher volatility characterized the equity market in 2000. Dramatic price swings were particularly intense during the fourth quarter. Evidence that the economy was slowing made investors cautious about future earnings growth. Pre-announcements from technology companies as well as Home Depot, Inc. and consumer durables companies increased investor nervousness. The decline was particularly adverse for technology stocks, which were selling at significant price-to-earnings ratio premiums to the market. The correction was indiscriminate, taking companies with intact fundamentals down as much as those with questionable business models. The Portfolio was underweighted in the technology sector versus growth indices throughout the year - representation focused on leading companies was appropriate. This helped performance relative to the Russell 1000 Growth Stock Index, but hurt results relative to the S&P 500 Stock Index. Investment Outlook For some time, we have been expecting a slowdown in the economy led by the consumer where spending has been unsustainably strong. We were convinced that the Federal Reserve would keep real short-term rates high until slower growth was apparent. However, deceleration of growth was remarkably abrupt in the fourth quarter. Not only were investors taken aback by the severity of the slowdown, but the Federal Reserve was as well. The 50 basis point reduction in the Federal Funds Rate only three days into January signaled that the Federal Reserve did not want a recession. Going forward, we look for further rate cuts during the first half of the year depending on the tone of the economy. Slower consumer spending and reduction of excess inventories will likely subdue gross domestic product (GDP) growth in the first half of this year. Further, cutbacks in capital spending are generally expected. Inflation is expected to remain subdued, reflecting continued good productivity experience. An absence of any inflation threats gives the Federal Reserve latitude in further reducing rates. In the environment described above, profits are expected to be flat. To summarize, we look for GDP to grow around 2% in the first half of 2001, and to accelerate to 3% in the second half. Long term rates are likely to fluctuate ---------- (11) Average annual total returns are for the Portfolio's Class A shares. B-15 between 5.0% and 6.0%. Inflation is estimated at 2.0% to 3.0%. In this environment, equities with intact earnings are likely to do well. Time will be required, however, before investors become comfortable with slower growth. Areas of Opportunity Clearly, we believe this year will require even greater diligence in stock selection. We are constructive regarding equities, but believe the positive response to lower interest rates probably will be gradual. We believe the broad market indices have experienced most of the correction likely, and that stocks generally are priced attractively. The obvious exception is the technology sector, where concerns about disappointing earnings continue to create unprecedented price volatility. Patience will be required for the next one to two quarters, as investors assess the impact of lower interest rates and restoration of appropriate inventory levels. During this time, some of the Portfolio's more defensive holdings in health care and staples probably will continue to outperform. We intend to use the expected volatility in technology to consolidate holdings in those companies with unique products and undiminished leadership positions. We believe these stocks will respond strongly when investors become more comfortable about the prospect of growth resuming. Finally, financial services will continue to be an important position of the Portfolio for all the reasons previously cited: they are beneficiaries of consolidation both domestically and abroad; merger and acquisition activity likely will pick up as interest rates decline; and valuation levels are compelling. The proposed change by the Financial Accounting Standards Board (FASB) to eliminate goodwill in corporate combinations also would be an added positive if passed. Average annual total returns are for the Portfolio's Class A shares. Investment Results as of December 31, 2000(12) Listed below are the Portfolios' average annual total returns for Class A shares for the one-year, five-year (where applicable) and since inception periods ended December 31, 2000. Growth Portfolio 1 Year 17.51% 5 Years 18.99% Since Inception (9/94) 21.42% ---------- (12) Total returns are based on net asset value (NAV) performance for Class A shares and reflect reinvestment of dividends and/or capital gains distributions in additional shares. These figures do not reflect insurance company separate account or annuity contract charges, which would reduce total return to a contract owner. Past performance does not guarantee future results. Investment return and principal value will fluctuate so that an investor's shares, when redeemed, may be worth more or less than their original cost. B-16 Performance Update 9/30/94* 12/31/94 12/31/95 12/31/96 12/31/97 12/31/98 ------------------------------------------------------------------------------- Fund $10,000 $10,530 $14,239 $18,295 $23,788 $30,621 Russell 1000 Growth Index $10,000 $10,075 $13,821 $17,017 $22,205 $30,800 S&P 500 Stock Index $10,000 $9,998 $13,751 $16,906 $22,545 $28,992 12/31/99 12/31/00 ----------------------------------- Fund $41,176 $33,967 Russell 1000 Growth Index $41,012 $31,815 S&P 500 Stock Index $35,090 $31,896 Past performance is no guarantee of future results. These charts illustrate the total value of an assumed $10,000 investment in each Portfolio as compared to the performance of an appropriate broad-based index for the time frames indicated for each Portfolio. Performance results for each Portfolio represent the Portfolio's total return at net asset value (NAV). An investor cannot invest directly in an index or average, and its results are not indicative of the performance for any Alliance mutual fund. U.S./High Grade Portfolio Investment Objective The U.S. Government/High Grade Securities Portfolio (the "Portfolio") seeks a high level of current income consistent with the preservation of capital by investing principally in a portfolio of U.S. government securities and other high-grade debt securities. Market Review Following a strong first half of the year, the U.S. economy lost momentum during the third and fourth quarters. U.S. gross domestic product (GDP) growth slowed from 5.2% in the first half of the year to 1.8% in the second half. Past interest-rate increases, lower stock prices B-17 and higher oil prices contributed to the slowdown. The Federal Reserve removed its tightening bias late in the year in response to slower economic growth. The U.S. bond market as measured by the Lehman Brothers Aggregate Bond Index (the "Index") returned 11.63% during 2000 - its best annual return since 1995. In general, fixed-income securities benefited from slowing economic growth and weak equity markets in 2000. Among the traditional sectors of the Index, U.S. Treasuries posted the strongest result at 13.52%, followed by commercial mortgage-backed securities (CMBS) at 13.47%, U.S. agencies at 12.18%, mortgage-backed securities (MBS) at 11.16%, asset-backed securities (ABS) at 10.84% and investment-grade corporates at 9.39%. Higher-quality securities outperformed lower-quality securities as the economy slowed and investors sought out less risky instruments. U.S. Treasuries also benefited from the government's plan to use the fiscal surplus to reduce outstanding government debt. Longer-maturity issues outperformed shorter issues as expectations for interest rate cuts rose. The CMBS sector benefited from increased investor interest due to credit deterioration in other fixed-income sectors, as well as from sound commercial real estate fundamentals. Real estate markets in general remained healthy, and capital market participation in commercial real estate finance should mitigate some of the valuation fluctuations that have occurred in the past. In addition, the Department of Labor finally declared all investment-grade classes of CMBS to be ERISA eligible, which increased demand incrementally for double A through triple B rated CMBS securities. Rising prepayment expectations dampened MBS performance, though less so than we had anticipated. Because mortgage interest rates stand at their lowest level since the spring of 1999, more of the sector is subject to refinancing risk than at any time in the past three years. The investment-grade corporate sector posted relatively weak results because of deteriorating corporate earnings, rising defaults, tighter credit availability and expectations of weaker economic growth in 2000. Investment Results(13) For the 12-month period ended December 31, 2000, the Portfolio returned 11.08%, compared with 12.78% for its composite benchmark (a blend of 67% Lehman Brothers (LB) Government Bond Index and 33% LB Credit Bond Index). In the first half of the year, our maturity structure detracted from our relative performance: our Treasury holdings were in a barbell structure, between short and long maturities when the Treasury yield curve became less inverted during the second quarter. However, our subsequent repositioning of our maturity structure in anticipation of a steepening yield curve added significantly to our relative returns in the second half of the year. In fact, our concern regarding a slowing economy and the resulting decline in interest rates proved well justified. ---------- (13) Average annual total returns are for the Portfolio's Class A shares. B-18 The stock market weakened, consumers scaled back and the Treasury yield curve steepened as a result of slowing economic growth. The Portfolio also benefited from our underweighting of the corporate sector in light of slowing economic growth, and from our focus on higher-quality corporates in a deteriorating credit environment. The agency sector, in which we gradually increased holdings to an overweight position, also contributed to performance. Our mortgage security selection had the greatest negative impact on the Portfolio's relative returns. As interest rates declined and the Federal Reserve prepared to cut rates late in the year, the risk increased that homeowners would begin to refinance their higher-interest home loans. In response, we shifted into lower-coupon mortgage pass-throughs, which are better protected from this prepayment risk. When prepayment risk depressed mortgage performance less than we had anticipated in the fourth quarter, our holdings of lower-coupon mortgages dampened the Portfolio's relative performance. Investment Outlook While the odds of a "hard landing" for the U.S. economy have risen in recent months, the fact that the Federal Reserve moved so quickly in the new year to lower interest rates should help to ensure a "soft landing." We believe that the economy will slow in 2001 to a 2.5% to 3% growth rate, with most of the slowing coming in the first half. In our view, the Federal Reserve will likely continue to lower rates, the yield curve will steepen further and volatility will remain high. In anticipation of a steepening yield curve, we are concentrating the Portfolio in intermediate maturities. Within the government sector, we expect to remain overweighted in both Treasury and agency debt. On the one hand, lower rates and a steeper yield curve bode well for the corporate sector; on the other hand, the credit cycle is clearly in a downtrend, and earnings disappointments abound. Therefore, over the near term, we plan to maintain a neutral exposure to the sector. Falling interest rates and the rising prepayments that accompany them cause us to remain underweighted in mortgages and to focus our holdings on lower-coupon securities, which will be less subject to a wave of mortgage refinancings. Average annual total returns are for the Portfolio's Class A shares. Investment Results as of December 31, 2000(14) Listed below are the Portfolios' average annual total returns for Class A shares for the one-year, five-year (where applicable) and since inception periods ended December 31, 2000. ---------- (14) Total returns are based on net asset value (NAV) performance for Class A shares and reflect reinvestment of dividends and/or capital gains distributions in additional shares. These figures do not reflect insurance company separate account or annuity contract charges, which would reduce total return to a contract owner. Past performance does not guarantee future results. Investment return and principal value will fluctuate so that an investor's shares, when redeemed, may be worth more or less than their original cost. B-19 U.S. Government/High Grade Securities Portfolio 1 Year 11.08% 5 Years 5.50% Since Inception (9/92) 5.95% Performance Update 9/30/92* 12/31/92 12/31/93 12/31/94 12/31/95 12/31/96 ------------------------------------------------------------------------------- Fund $10,000 $9,890 $10,800 $10,364 $12,360 $12,675 Composite $10,000 $9,988 $11,069 $10,721 $12,711 $13,114 12/31/97 12/31/98 12/31/99 12/31/00 -------------------------------------------------------- Fund $13,776 $14,907 14,542 16,153 Composite $14,317 $15,653 15,427 17,275 Past performance is no guarantee of future results. These charts illustrate the total value of an assumed $10,000 investment in each Portfolio as compared to the performance of an appropriate broad-based index for the time frames indicated for each Portfolio. Performance results for each Portfolio represent the Portfolio's total return at net asset value (NAV). An investor cannot invest directly in an index or average, and its results are not indicative of the performance for any Alliance mutual fund. High Yield Portfolio Investment Objective The High Yield Portfolio (the "Portfolio") seeks the highest level of current income available by investing principally in high-yield fixed-income securities without assuming undue risk. The Portfolio invests a substantial portion of its assets in higher-yielding, higher-risk fixed- B-20 income securities (commonly known as "junk bonds") that are rated below investment grade and are considered to have predominantly speculative characteristics. Market Review During 2000, the high-yield market recorded its third consecutive year of weak performance, returning -5.21%, as represented by the Credit Suisse First Boston (CSFB) High Yield Index. This negative performance reflected the Federal Reserve's long-held tightening bias, as well as fundamental concerns about credit quality and weakening sentiment toward the telecommunications and technology sectors. Higher-than-average default levels supported these concerns. Although credit availability dried up across all investment grades, it was felt most acutely in the high-yield market, as investors avoided lending to the riskier issuers. In keeping with investors' preference for better quality high-yield debt, double B issuers outperformed single B issuers by more than 1200 basis points. The energy, gaming, utility and financial sectors posted the strongest returns, while entertainment, fixed communications, automotive and metals posted the weakest returns. The yield difference between the high-yield market and risk-free Treasuries reached 9.5% at year-end--the largest yield advantage in a decade, and nearly 4% higher than levels just one year ago. Money continued to flow out of high-yield mutual funds, with outflows totaling approximately $10 billion in 2000. Not surprisingly, high-yield debt issuance declined during the year. Investment Results(15) The Portfolio returned -5.15% for the 12-month period ended December 31, 2000, modestly outperforming the -5.21% return of its benchmark, the CSFB High Yield Index. Given the increasingly negative tone of the market, we moved to a more defensive posture during the year, adding double B securities. We also shortened the Portfolio's duration and acquired an overweight position in cash and in traditionally defensive sectors, such as cable and energy. As a result, the Portfolio outperformed both the index and the Lipper average high-yield fund. Our outlook for 2001 is more positive. We expect to lengthen duration, while remaining selective with regard to cyclical industries. In our analysis, single B debt will continue to be more attractive over the long term. The Portfolio will continue to be well diversified. Investment Outlook We believe the Federal Reserve will aggressively lower interest rates, easing in excess of an additional 100 basis points by spring of 2001. This should lead to a "soft landing" for the U.S. economy: we estimate the year 2001 U.S. economic growth rate to be approximately 3%, with the second half of 2001 outpacing the first. Slower U.S. profit growth over the next 12 months should mute stock price gains. We expect to see positive returns in high yield over the near term, reflecting interest rate stability and continued modest economic growth. Substantial returns ---------- (15) Average annual total returns are for the Portfolio's Class A shares. B-21 remain dependent on increased retail and institutional demand. Prospects for the high-yield market should improve as the rate of economic growth slows and the Federal Reserve shifts to an accommodative monetary policy. With a healthy economy, a more relaxed monetary policy and high-yield securities yielding more than 13%, we believe the high-yield market offers significant value. Average annual total returns are for the Portfolio's Class A shares. Investment Results as of December 31, 2000(16) Listed below are the Portfolio's average annual total returns for Class A shares for the one-year, five-year (where applicable) and since inception periods ended December 31, 2000. High Yield Portfolio 1 Year -5.15% Since Inception (10/97) -2.61% Performance Update ---------- (16) Total returns are based on net asset value (NAV) performance for Class A shares and reflect reinvestment of dividends and/or capital gains distributions in additional shares. These figures do not reflect insurance company separate account or annuity contract charges, which would reduce total return to a contract owner. Past performance does not guarantee future results. Investment return and principal value will fluctuate so that an investor's shares, when redeemed, may be worth more or less than their original cost. B-22 10/31/97* 12/31/97 12/31/98 12/31/99 12/31/00 ------------------------------------------------------------------------ Fund $10,000 $10,330 $9,949 $9,692 $9,193 CS First Boston High Yield Index $10,000 $10,163 $10,222 $10,557 $10,007 Past performance is no guarantee of future results. These charts illustrate the total value of an assumed $10,000 investment in each Portfolio as compared to the performance of an appropriate broad-based index for the time frames indicated for each Portfolio. Performance results for each Portfolio represent the Portfolio's total return at net asset value (NAV). An investor cannot invest directly in an index or average, and its results are not indicative of the performance for any Alliance mutual fund. Quasar Portfolio Investment Objective The Quasar Portfolio seeks growth of capital by pursuing aggressive investment policies. While it invests primarily in the equity securities of small-capitalization companies, it may invest in any type of securities issues, by any company, in any industry that we believe to offer possibilities for capital appreciation. The Portfolio may also pursue investment opportunities outside of the United States. Market Review While perhaps not the global meltdown that many doomsayers had forecasted, Y2K certainly posed many challenges to small-cap growth stock investors. 2000 was a year marked by ongoing economic uncertainty, enormous volatility, massive sector rotation and, ultimately, disappointing small-cap growth stock returns. In fact, the Russell 2000 Growth Index turned in its single worst calendar year performance since its inception in 1979. B-23 Investment Results(17) The Quasar Portfolio finished out the year with strong second half relative performance. For the six-month period ended December 31, 2000, the Portfolio decreased in value by 12.5% versus a 23.5% decline in the Russell 2000 Growth Index. This brings the Portfolio's full-year return to -6.1%, which compares favorably to the Russell 2000 Growth Index's -22.4% return. As for the environment, year 2000 was filled with ups and downs. The run from January 1 to March 10 was one of the most powerful, euphoric rides ever experienced by small-cap investors. Over this timeframe, the Russell 2000 Growth Index gained more than 30%, as investors aggressively bid up new-economy stocks to unprecedented levels. The good news did not last long. Over the course of the next 25 trading sessions, the Russell 2000 Growth Index would give up all of its year-to-date gains, and then some, as it declined an astonishing 34%. Although small-cap growth stocks would stage periodic rallies of varying intensity, the Russell 2000 Growth Index ultimately went on to decline another 18% before finding a hitting bottom on December 21, 46% below the March 10 high. Consistent with the portfolio management team's historical discipline, the Portfolio's sector bets during the six- and 12-month periods were kept to a minimum. A modest overweight in health care and a modest underweight in technology did favorably impact relative performance for the six-month period. Overall, stock selection proved to be by far the single largest contributor to outperformance for both the six- and 12-month periods. In fact, for the year, all four-sectors significantly outperformed the Russell 2000 Growth Index. Investment Outlook Looking forward, we believe that small-cap growth stocks are well positioned for strong relative performance. Coming off what was obviously a disappointing year, relative valuations have improved to near-historical lows. As is the case when looking at specific stocks, however, cheap is never reason enough to expect outperformance. In the case of small-cap growth stocks, we believe a more accommodating Federal Reserve will provide the catalyst for small-cap outperformance. Reviewing the past 11 declining interest rate cycles, small-cap stocks have outperformed nearly 75% of the time. While performance during a Fed easing can vary dramatically, small-caps have on average outperformed large-caps by nearly 400 basis points and 700 basis points, respectively, over the six- and 12- month periods following an initial cut. We do not expect the road to outperformance to be without speed bumps. As is typically the case around inflection points, increased investor uncertainty is likely to keep volatility high. This will clearly pose unique challenges to small-cap investors. However, cognizant of the changes underway, the Alliance Small Cap Team is very focused on making appropriate ---------- (17) Average annual total returns are for the Portfolio's Class A shares. B-24 adjustments to the Portfolio with a view toward improvements in economic activity likely later in the year. Average annual total returns are for the Portfolio's Class A shares. Investment Results as of December 31, 2000(18) Listed below are the Portfolios' average annual total returns for Class A shares for the one-year, five-year (where applicable) and since inception periods ended December 31, 2000. Quasar Portfolio 1 Year -6.09% Since Inception (8/96) 6.59% Performance Update 8/31/96* 12/31/96 12/31/97 12/31/98 12/31/99 12/31/00 ----------------------------------------------------------------------------- Fund $10,000 $10,640 $12,619 $12,052 $14,111 $13,252 Russell 2000 Growth Index $10,000 $10,543 $11,908 $12,054 $17,248 $13,380 ---------- (18) Total returns are based on net asset value (NAV) performance for Class A shares and reflect reinvestment of dividends and/or capital gains distributions in additional shares. These figures do not reflect insurance company separate account or annuity contract charges, which would reduce total return to a contract owner. Past performance does not guarantee future results. Investment return and principal value will fluctuate so that an investor's shares, when redeemed, may be worth more or less than their original cost. B-25 Past performance is no guarantee of future results. These charts illustrate the total value of an assumed $10,000 investment in each Portfolio as compared to the performance of an appropriate broad-based index for the time frames indicated for each Portfolio. Performance results for each Portfolio represent the Portfolio's total return at net asset value (NAV). An investor cannot invest directly in an index or average, and its results are not indicative of the performance for any Alliance mutual fund. B-26 FORM N-14 PART B ALLIANCE VARIABLE PRODUCTS SERIES FUND, INC. STATEMENT OF ADDITIONAL INFORMATION September 26, 2001 This Statement of Additional Information relates to the proposed mergers (each a "Merger" and, collectively, the "Mergers") of the Balanced Portfolio(the "Brinson Balanced Portfolio"), the Global Equity Portfolio (the "BrinsonGlobal Equity Portfolio"), the Global Income Portfolio (the "Brinson GlobalIncome Portfolio"), the Growth and Income Portfolio (the "Brinson Growth andIncome Portfolio"), the Growth Portfolio (the "Brinson Growth Portfolio"), theHigh Grade Fixed Income Portfolio (the "Brinson High Grade Portfolio"), the HighIncome Portfolio (the "Brinson High Income Portfolio"), the Small Cap Portfolio(the "Brinson Small Cap Portfolio"), and the Strategic Income Portfolio (the "Brinson Strategic Income Portfolio") (each an "Acquired Portfolio" or a "Brinson Portfolio"), each a series of Brinson Series Trust ("Brinson Trust") into, respectively, the Total Return Portfolio (the "Alliance Total Return Portfolio"), the International Portfolio (the "Alliance International Portfolio"), the Global Bond Portfolio (the "Alliance Global Bond Portfolio"), the Growth and Income Portfolio (the "Alliance Growth and Income Portfolio"), the Growth Portfolio (the "Alliance Growth Portfolio), the U.S. Government/High Grade Securities Portfolio (the "Alliance U.S./High Grade Portfolio"), the High Yield Portfolio (the "Alliance High Yield Portfolio"), the Quasar Portfolio (the "Alliance Quasar Portfolio"), and the Alliance Global Bond Portfolio (each an "Acquiring Portfolio" or an "Alliance Portfolio" and, collectively, together with the Brinson Portfolios, the "Portfolios"), each a series of Alliance Variable Products Series Fund, Inc. (the "Alliance Fund"). This SAI contains information which may be of interest to shareholders, but which is not included in the Prospectus/Proxy Statement dated September 26, 2001 (the "Prospectus/Proxy Statement") of the Acquiring Portfolios, which relates to the Mergers. As described in the Prospectus/Proxy Statement, the Mergers are to be effected through the transfer of all of the assets of each Acquired Portfolio to the corresponding Acquiring Portfolio in exchange for shares of beneficial interest of that Acquiring Portfolio (the "Merger Shares") and the assumption by that Acquiring Portfolio of the stated liabilities of the Acquired Portfolio. This will be followed by the distribution of the relevant Merger Shares to the shareholders of the Acquired Portfolio in liquidation of the Acquired Portfolio. This SAI is not a prospectus and should be read in conjunction with the Prospectus/Proxy Statement. The Prospectus/Proxy Statement has been filed with the Securities and Exchange Commission and is available upon request and without charge by writing to the Alliance Fund, 1345 Avenue of the Americas, New York,New York, 10105, or by calling 1-800-221-5672. Table of Contents I. Additional Information about the Acquiring Portfolios and the Acquired Portfolios................................................................ II. Financial Statements...................................................... I. Additional Information about the Acquiring Portfolios and the Acquired Portfolios. Incorporated by reference (1) to Post-Effective Amendment No. 32 to the Registrant's Registration Statement on Form N-1A (filed on April 27, 2001) (Registration Nos. 33-21677 and 811-05547), and (2) to Post-Effective Amendment No. 32 to the Registration Statement of the Brinson Series Trust on Form N-1A (filed on April 20, 2001) (Registration Nos. 33-10438 and 811-4919). II. Financial Statements. Pro forma financial statements of the Alliance International Portfolio, the Alliance Global Bond Portfolio and the Alliance High Yield Portfolio for the Merger are provided on the following pages. Pro forma financial statements of the Alliance Total Return Portfolio, the Alliance Growth and Income Portfolio, the Alliance Growth Portfolio, the Alliance U.S./High Grade Portfolio, and the Alliance Quasar Portfolio are not provided because as of July 6, 2001, the net asset value of each of the Brinson Balanced Portfolio, the Brinson Growth and Income Portfolio, the Brinson Growth Portfolio, the Brinson High Grade Portfolio, and the Brinson Small Cap Portfolio does not exceed ten percent of the net asset value of, respectively, the Alliance Total Return Portfolio, the Alliance Growth and Income Portfolio, the Alliance Growth Portfolio, the Alliance U.S./High Grade Portfolio, and the Alliance Quasar Portfolio. PRO-FORMA COMBINED ---------------------------------------- FINANCIAL STATEMENTS ---------------------------------------- BRINSON SERIES TRUST-- GLOBAL EQUITY PORTFOLIO ALLIANCE VARIABLE PRODUCTS SERIES FUND-- INTERNATIONAL PORTFOLIO JUNE 30, 2001 (unaudited) PORTFOLIO OF INVESTMENTS PRO-FORMA COMBINED June 30, 2001 (unaudited) Brinson Series Trust--Global Equity Portfolio Alliance Variable Products Series Fund--International Portfolio ================================================================================
Brinson Alliance Global Equity International Pro-Forma Combined Portfolio Portfolio Adjustments Combined (b) Shares (U.S.$ Value) (U.S.$ Value) (U.S.$ Value) (U.S.$ Value) --------------------------------------------------------------------------------------------------------------- COMMON STOCKS - 96.2% AUSTRALIA - 1.2% National Australia Bank, Ltd. .... 1,954 $ 34,934 $ -0- $ -0- $ 34,934 New Corp., Ltd. (ADR) ............ 22,270 69,471 757,860 -0- 827,331 ------------- ------------- ------------- ------------- 104,405 757,860 -0- 862,265 ------------- ------------- ------------- ------------- AUSTRIA - 0.0% OMV AG ........................... 448 37,586 -0- -0- 37,586 ------------- ------------- ------------- ------------- CANADA - 0.1% Nortel Networks Corp. ............ 370 3,413 -0- -0- 3,413 Potash Corp. of Saskatchewan, Inc. 511 29,331 -0- -0- 29,331 Royal Bank of Canada ............. 1,032 33,029 -0- -0- 33,029 ------------- ------------- ------------- ------------- 65,773 -0- -0- 65,773 ------------- ------------- ------------- ------------- FINLAND - 2.0% Elisa Communications ............. 1,035 16,937 -0- -0- 16,937 Nokia AB Corp. ................... 63,028 48,276 1,381,591 -0- 1,429,867 ------------- ------------- ------------- ------------- 65,213 1,381,591 -0- 1,446,804 ------------- ------------- ------------- ------------- FRANCE - 15.0% Alcatel, SA Cl.A ................. 32,330 48,771 627,960 -0- 676,731 Alstom ........................... 570 15,873 -0- -0- 15,873 Ass Gen De France ................ 269 14,977 -0- -0- 14,977 AXA .............................. 2,684 76,539 -0- -0- 76,539 BNP Paribas, SA .................. 26,840 64,467 2,273,776 -0- 2,338,243 Cap Gemini, SA ................... 165 12,025 -0- -0- 12,025 Carrefour, SA .................... 31,100 -0- 1,647,230 -0- 1,647,230 Lafarge .......................... 556 47,590 -0- -0- 47,590 L'Oreal, SA ...................... 15,500 -0- 1,001,580 -0- 1,001,580 LVMH Moet Hennessy Louis Vuitton . 6,000 -0- 302,540 -0- 302,540 Orange, SA (a) ................... 35,000 17,085 267,659 -0- 284,744 Rhodia Inc., SA .................. 2,630 28,974 -0- -0- 28,974 Rhone Poulenc, SA ................ 1,889 150,959 -0- -0- 150,959 Sanofi-Synthelabo, SA ............ 34,340 -0- 2,255,360 -0- 2,255,360 STMicroelectronics NV ............ 22,600 -0- 785,247 -0- 785,247 Suez, SA ......................... 1,400 45,084 -0- -0- 45,084 TotalFinaElf, SA Cl.B ............ 8,564 118,302 1,082,098 -0- 1,200,400 Vivendi Universal ................ 700 40,843 -0- -0- 40,843 ------------- ------------- ------------- ------------- 681,489 10,243,450 -0- 10,924,939 ------------- ------------- ------------- ------------- GERMANY - 1.5% Deutsche Bank AG ................. 620 44,471 -0- -0- 44,471 Direkt Anlage Bank (a) ........... 528 7,383 -0- -0- 7,383 Dresdner Bank AG ................. 1,490 68,123 -0- -0- 68,123 Ergo Versicherungs ............... 220 32,375 -0- -0- 32,375 Metro AG ......................... 1,400 52,345 -0- -0- 52,345 Munchener Ruckvers AG ............ 364 101,549 -0- -0- 101,549 SAP AG ........................... 4,600 -0- 638,965 -0- 638,965 Schering AG ...................... 500 26,271 -0- -0- 26,271 Siemens AG ....................... 870 53,453 -0- -0- 53,453 Veba AG .......................... 800 41,993 -0- -0- 41,993 ------------- ------------- ------------- ------------- 427,963 638,965 -0- 1,066,928 ------------- ------------- ------------- -------------
1 PORTFOLIO OF INVESTMENTS PRO-FORMA COMBINED (continued) Brinson Series Trust--Global Equity Portfolio Alliance Variable Products Series Fund--International Portfolio ================================================================================
Brinson Alliance Global Equity International Pro-Forma Combined Portfolio Portfolio Adjustments Combined (b) Shares (U.S.$ Value) (U.S.$ Value) (U.S.$ Value) (U.S.$ Value) ---------------------------------------------------------------------------------------------------------------- GREECE - 0.0% Hellenic Telecommunications (ADR) .......................... 1,460 $ 9,359 $ -0- $ -0- $ 9,359 ------------- ------------- ------------- ------------- HONG KONG - 4.1% Cheung Kong Holdings, Ltd. ....... 66,000 -0- 719,249 -0- 719,249 China Mobile (Hong Kong), Ltd. (a) ....................... 128,000 -0- 674,479 -0- 674,479 Citic Pacific, Ltd. .............. 299,000 -0- 925,774 -0- 925,774 Li & Fung, Ltd. .................. 400,000 -0- 656,427 -0- 656,427 ------------- ------------- ------------- ------------- -0- 2,975,929 -0- 2,975,929 ------------- ------------- ------------- ------------- IRELAND - 2.4% Bank of Ireland .................. 3,919 38,862 -0- -0- 38,862 CRH Plc .......................... 99,750 -0- 1,696,592 -0- 1,696,592 ------------- ------------- ------------- ------------- 38,862 1,696,592 -0- 1,735,454 ------------- ------------- ------------- ------------- ISRAEL - 0.0% Orbotech, Ltd. (a) ............... 597 20,632 -0- -0- 20,632 ------------- ------------- ------------- ------------- ITALY - 3.9% Alleanza Assicurazioni ........... 182,600 -0- 1,928,114 -0- 1,928,114 ENI SpA .......................... 16,000 -0- 195,252 -0- 195,252 Ras .............................. 3,410 41,960 -0- -0- 41,960 San Paolo - IMI SpA .............. 52,000 51,321 615,859 -0- 667,180 ------------- ------------- ------------- ------------- 93,281 2,739,225 -0- 2,832,506 ------------- ------------- ------------- ------------- JAPAN - 24.3% Asahi Bank ....................... 5,000 10,825 -0- -0- 10,825 Bank of Fukuoka, Ltd. ............ 181,000 -0- 812,766 -0- 812,766 Banyu Pharmaceutical Co., Ltd. ... 31,000 -0- 567,998 -0- 567,998 Canon, Inc. ...................... 58,200 8,083 2,343,998 -0- 2,352,081 Chugai Pharmaceutical Co. ........ 2,000 30,423 -0- -0- 30,423 Fujitsu, Ltd. .................... 1,000 10,504 -0- -0- 10,504 Furukawa Electric ................ 1,000 7,979 -0- -0- 7,979 Hitachi, Ltd. .................... 38,000 -0- 373,266 -0- 373,266 Honda Motor Co., Ltd. ............ 9,000 -0- 395,478 -0- 395,478 Hoya Corp. ....................... 18,000 -0- 1,140,245 -0- 1,140,245 Kao Corp. ........................ 73,000 -0- 1,814,610 -0- 1,814,610 Keyence Corp. .................... 2,000 -0- 396,921 -0- 396,921 Kyocera Corp. .................... 200 17,641 -0- -0- 17,641 Matsushita Electric Industrial Co. Ltd. ........... 1,000 15,652 -0- -0- 15,652 NEC Corp. ........................ 78,000 27,023 1,026,862 -0- 1,053,885 Nikko Securities Co., Ltd. ....... 4,000 32,042 -0- -0- 32,042 Nippon Telephone & Telegraph Corp. 4 20,848 -0- -0- 20,848 Nomura Securities Co., Ltd. ...... 52,000 38,329 958,223 -0- 996,552 NTT Docomo, Inc. ................. 93 -0- 1,618,234 -0- 1,618,234 NTT Mobile Communication ......... 1 17,400 -0- -0- 17,400 Shin-Etsu Chemical Co., Ltd. ..... 43,000 -0- 1,579,184 -0- 1,579,184 SMC Corp. ........................ 4,000 -0- 428,193 -0- 428,193 Sony Corp. ....................... 700 46,027 -0- -0- 46,027 Sumitomo Trust & Banking Co., Ltd. 241,000 -0- 1,516,999 -0- 1,516,999 Takeda Chemical Industries, Ltd. . 50,500 23,254 2,325,395 -0- 2,348,649 Toshiba Corp. .................... 6,000 31,705 -0- -0- 31,705 UFJ Holdings, Inc. ............... 4 21,522 -0- -0- 21,522 Yamada Denki Co. ................. 400 32,716 -0- -0- 32,716 ------------- ------------- ------------- ------------- 391,973 17,298,372 -0- 17,690,345 ------------- ------------- ------------- -------------
2 Brinson Series Trust--Global Equity Portfolio Alliance Variable Products Series Fund--International Portfolio ================================================================================
Brinson Alliance Global Equity International Pro-Forma Combined Portfolio Portfolio Adjustments Combined (b) Shares (U.S.$ Value) (U.S.$ Value) (U.S.$ Value) (U.S.$ Value) ---------------------------------------------------------------------------------------------------------------- KOREA - 0.1% Korea Telecom Corp. .............. 479 $ 10,529 $ -0- $ -0- $ 10,529 Samsung Electronic ............... 200 29,527 -0- -0- 29,527 ------------- ------------- ------------- ------------- -- 40,056 -0- -0- 40,056 ------------- ------------- ------------- ------------- MEXICO - 0.2% Grupo Televisa, SA (ADR) (a) ..... 3,400 -0- 136,034 -0- 136,034 ------------- ------------- ------------- ------------- NETHERLANDS - 2.3% Ahold Kon NV ..................... 912 28,596 -0- -0- 28,596 Akzo Nobel NV .................... 938 39,745 -0- -0- 39,745 ASM Lithography Holding NV (a) ... 43,400 -0- 974,284 -0- 974,284 Buhrmann NV ...................... 2,117 19,986 -0- -0- 19,986 Getronics NV ..................... 2,150 8,928 -0- -0- 8,928 ING Groep NV (a) ................. 2,080 136,080 -0- -0- 136,080 Kon KPN NV ....................... 1,607 9,124 -0- -0- 9,124 Koninklijke Philips Electronics NV ................ 2,722 72,225 -0- -0- 72,225 Numico Kon NV .................... 812 31,193 -0- -0- 31,193 Unilever NV ...................... 660 39,600 -0- -0- 39,600 United Pan-Europe Communications NV Series A (a) ............... 137,288 4,256 344,778 -0- 349,034 ------------- ------------- ------------- ------------- 389,733 1,319,062 -0- 1,708,795 ------------- ------------- ------------- ------------- NORWAY - 0.0% Petroleum Geo Services (a) ....... 1,394 14,120 -0- -0- 14,120 ------------- ------------- ------------- ------------- PORTUGAL - 0.1% Brisa Auto Estrada ............... 9,285 78,686 -0- -0- 78,686 ------------- ------------- ------------- ------------- SINGAPORE - 0.6% Flextronics International, Ltd. (a) ...................... 17,800 -0- 464,758 -0- 464,758 ------------- ------------- ------------- ------------- SOUTH KOREA - 2.4% Samsung Electronics Co., Ltd. .... 6,520 -0- 962,584 -0- 962,584 SK Telecom Co., Ltd. (ADR) ....... 45,250 -0- 764,725 -0- 764,725 ------------- ------------- ------------- ------------- -0- 1,727,309 -0- 1,727,309 ------------- ------------- ------------- ------------- SPAIN - 3.7% Banco Bilbao Vizcaya Argentaria, SA ................ 161,200 -0- 2,087,384 -0- 2,087,384 Telefonica, SA ................... 43,700 8,637 530,571 -0- 539,208 Telefonica, SA (ADR) (a) ......... 859 31,989 -0- -0- 31,989 ------------- ------------- ------------- ------------- 40,626 2,617,955 -0- 2,658,581 ------------- ------------- ------------- ------------- SWEDEN - 3.4% Atlas Copco AB Series A .......... 58,520 -0- 1,159,851 -0- 1,159,851 Ericsson LM B Shares ............. 8,384 45,880 -0- -0- 45,880 Investor AB ...................... 6,910 88,019 -0- -0- 88,019 Nordbanken Holding ............... 12,264 69,932 -0- -0- 69,932 Skandia Forsakrings AB ........... 116,600 -0- 1,072,381 -0- 1,072,381 ------------- ------------- ------------- ------------- 203,831 2,232,232 -0- 2,436,063 ------------- ------------- ------------- ------------- SWITZERLAND - 1.0% Credit Suisse Group .............. 3,000 -0- 493,460 -0- 493,460 Novartis AG ...................... 2,440 88,351 -0- -0- 88,351 Syngenta AG (a) .................. 20 1,052 -0- -0- 1,052 UBS AG ........................... 542 77,687 -0- -0- 77,687 Zurich Financial Services Group .. 231 78,821 -0- -0- 78,821 ------------- ------------- ------------- ------------- 245,911 493,460 -0- 739,371 ------------- ------------- ------------- -------------
3 PORTFOLIO OF INVESTMENTS PRO-FORMA COMBINED (continued) Brinson Series Trust--Global Equity Portfolio Alliance Variable Products Series Fund--International Portfolio ================================================================================
Brinson Alliance Global Equity International Pro-Forma Combined Portfolio Portfolio Adjustments Combined (b) Shares (U.S.$ Value) (U.S.$ Value) (U.S.$ Value) (U.S.$ Value) ---------------------------------------------------------------------------------------------------------------- TAIWAN - 0.5% Taiwan Semiconductor Manufacturing Co., Ltd. ....... 139,776 $ -0- $ 259,822 $ -0- $ 259,822 Taiwan Semiconductor Manufacturing Co., Ltd. (ADR) .................... 7,980 -0- 121,216 -0- 121,216 ------------- ------------- ------------- ------------- -0- 381,038 -0- 381,038 ------------- ------------- ------------- ------------- UNITED KINGDOM - 27.4% Aegis Group Plc .................. 17,191 25,421 -0- -0- 25,421 Amvescap Plc ..................... 3,936 68,457 -0- -0- 68,457 AstraZeneca Group Plc ............ 46,139 11,056 2,141,555 -0- 2,152,611 BG Group Plc ..................... 6,630 26,167 -0- -0- 26,167 BP Plc ........................... 254,886 91,254 2,006,843 -0- 2,098,097 British Sky Broadcasting Group Plc (a) ....................... 179,910 -0- 1,733,032 -0- 1,733,032 British Telecommunications Plc ... 4,500 28,328 -0- -0- 28,328 Cable & Wireless Plc ............. 3,500 20,616 -0- -0- 20,616 Carlton Communications Plc ....... 5,001 23,664 -0- -0- 23,664 Centrica Plc ..................... 191,000 -0- 611,269 -0- 611,269 CGNU Plc ......................... 155,500 -0- 2,152,678 -0- 2,152,678 Commercial Union Plc ............. 19,000 263,028 -0- -0- 263,028 Diageo Plc ....................... 160,663 163,266 1,601,575 -0- 1,764,841 Dixons Group Plc ................. 184,557 -0- 605,594 -0- 605,594 GlaxoSmithKline Plc .............. 3,690 103,933 -0- -0- 103,933 Lattice Group .................... 6,630 14,822 -0- -0- 14,822 Logica Plc ....................... 8,600 -0- 104,521 -0- 104,521 Marconi Plc ...................... 2,940 10,475 -0- -0- 10,475 Misys ............................ 2,470 17,288 -0- -0- 17,288 National Grid Group Plc .......... 27,000 -0- 199,247 -0- 199,247 Reckitt & Colman Plc ............. 5,015 72,392 -0- -0- 72,392 Reuters Group Plc ................ 121,400 -0- 1,578,031 -0- 1,578,031 RMC Group ........................ 3,200 30,870 -0- -0- 30,870 Rolls-Royce Plc .................. 11,900 39,299 -0- -0- 39,299 Royal & Sun Alliance ............. 11,300 85,139 -0- -0- 85,139 Royal Bank of Scotland Group Plc ........................... 91,700 -0- 2,023,641 -0- 2,023,641 Spirent Plc ...................... 3,630 11,298 -0- -0- 11,298 Standard Chartered Plc ........... 103,793 -0- 1,331,624 -0- 1,331,624 Tesco Plc ........................ 154,000 -0- 556,293 -0- 556,293 Unilever Plc ..................... 3,380 28,513 -0- -0- 28,513 United Business Media Plc (a) .... 3,529 28,726 -0- -0- 28,726 United Business Media Plc, B Shares ...................... 5,355 18,552 -0- -0- 18,552 Vodafone Group Plc ............... 949,091 68,643 2,036,510 -0- 2,105,153 WPP Group Plc .................... 2,800 27,603 -0- -0- 27,603 ------------- ------------- ------------- ------------- 1,278,810 18,682,413 -0- 19,961,223 ------------- ------------- ------------- -------------
4 Brinson Series Trust--Global Equity Portfolio Alliance Variable Products Series Fund--International Portfolio ================================================================================
Combined Shares or Brinson Alliance Principal Global Equity International Pro-Forma Amount Portfolio Portfolio Adjustments Combined (b) (000) (U.S.$ Value) (U.S.$ Value) (U.S.$ Value) (U.S.$ Value) ---------------------------------------------------------------------------------------------------------------- UNITED STATES - 0.0% AOL Time Warner, Inc. ............ 598 $ 31,694 $ -0- $ (31,694) $ -0- Cisco Systems, Inc. .............. 2,233 40,641 -0- (40,641) -0- Citigroup, Inc. .................. 1,780 94,055 -0- (94,055) -0- Honeywell, Inc. .................. 696 24,353 -0- (24,353) -0- Household International, Inc. .... 1,000 66,700 -0- (66,700) -0- IBM Corp. ........................ 850 96,050 -0- (96,050) -0- Ingersoll Rand Co. ............... 716 29,499 -0- (29,499) -0- Intel Corp. ...................... 1,342 39,253 -0- (39,253) -0- International Paper Co. .......... 534 19,064 -0- (19,064) -0- J.P. Morgan Chase & Co. .......... 2,651 118,235 -0- (118,235) -0- JDS Uniphase Corp. ............... 747 9,338 -0- (9,338) -0- Johnson Controls, Inc. ........... 466 33,771 -0- (33,771) -0- Knight-Ridder, Inc. .............. 1,225 72,642 -0- (72,642) -0- Lear Corp. ....................... 1,210 42,229 -0- (42,229) -0- MBNA Corp. ....................... 1,286 42,374 -0- (42,374) -0- Mettler-Toledo International, Inc ........................... 734 31,745 -0- (31,745) -0- Microsoft Corp. .................. 1,548 113,004 -0- (113,004) -0- Morgan Stanley Dean Witter & Co. ......................... 1,303 83,692 -0- (83,692) -0- Motorola, Inc. ................... 2,395 39,661 -0- (39,661) -0- New York Times Co., Cl.A ......... 849 35,658 -0- (35,658) -0- Pfizer, Inc. ..................... 2,398 96,040 -0- (96,040) -0- Phillips Petroleum Co. ........... 713 40,641 -0- (40,641) -0- Providian Corp. .................. 706 41,795 -0- (41,795) -0- Royal Dutch Petroleum Co., ADR ... 1,583 92,242 -0- (92,242) -0- Schering-Plough Corp. ............ 2,229 80,779 -0- (80,779) -0- Target Corp. ..................... 2,978 103,039 -0- (103,039) -0- Texas Instruments, Inc. .......... 1,000 31,500 -0- (31,500) -0- Tosco Corp. ...................... 908 39,997 -0- (39,997) -0- Transocean Sedco Forex, Inc. ..... 463 19,099 -0- (19,099) -0- TRW, Inc. ........................ 663 27,183 -0- (27,183) -0- Tyco International Ltd., ADR ..... 1,021 55,644 -0- (55,644) -0- United Technologies Corp. ........ 930 68,132 -0- (68,132) -0- Verizon Communications ........... 1,000 53,500 -0- (53,500) -0- Viacom, Inc. Cl.B ................ 559 28,928 -0- (28,928) -0- Weyerhaeuser Co. ................. 1,467 80,641 -0- (80,641) -0- WorldCom, Inc. ................... 2,176 30,899 -0- (30,899) -0- WorldCom, Inc.- MCI Group ........ 87 1,402 -0- (1,402) -0- ------------- ------------- ------------- ------------- 1,955,119 -0- (1,955,119) -0- ------------- ------------- ------------- ------------- Total Common Stocks (cost $78,724,358) ............ 6,183,428 65,786,245 (1,955,119) 70,014,554 ------------- ------------- ------------- ------------- SHORT-TERM INVESTMENT REPURCHASE AGREEMENT - 0.8% Repurchase Agreement dated 6/29/01 with State Street Bank & Trust Co., collateralized by $618,000 U.S. Treasury Bills, 3.310% due 12/27/01 (value - $607,185); proceeds: $595,195 (cost $595,000) ...... $ 595 595,000 -0- -0- 595,000 ------------- ------------- ------------- -------------
5 PORTFOLIO OF INVESTMENTS PRO-FORMA COMBINED (continued) Brinson Series Trust--Global Equity Portfolio Alliance Variable Products Series Fund--International Portfolio ================================================================================
Brinson Alliance Global Equity International Pro-Forma Portfolio Portfolio Adjustments Combined (b) (U.S.$ Value) (U.S.$ Value) (U.S.$ Value) (U.S.$ Value) -------------------------------------------------------------------------------------------------------------- TOTAL INVESTMENTS - 97.0% (cost $79,319,358) ............ $ 6,778,428 $ 65,786,245 $ (1,955,119) $ 70,609,554 Other assets less liabilities - 3.0% ............ (42,083) 269,110 1,955,119 2,182,146 ------------- ------------- ------------- ------------- NET ASSETS - 100% ................ $ 6,736,345 $ 66,055,355 $ -0- $ 72,791,700 ============= ============= ============= =============
---------- (a) Non-income producing security. (b) The pro-forma combined information reflects the sale of U.S. holdings held by the Brinson portfolio before consummation of the acquisition. Glossary: ADR - American Depositary Receipt. See notes to financial statements. 6 SECTOR DIVERSIFICATION PRO-FORMA COMBINED June 30, 2001 (unaudited) Brinson Series Trust--Global Equity Portfolio Alliance Variable Products Series Fund--International Portfolio ================================================================================
Brinson Alliance Pro-Forma Global Equity International Pro-Forma Combined(a) Portfolio Portfolio Adjustments Combined (a) (Percent of (U.S.$ Value) (U.S.$ Value) (U.S.$ Value) (U.S.$ Value) Net Assets) --------------------------------------------------------------------------------------------------------------------------------- Aerospace & Defense .................... $ 39,299 $ -0- $ -0- $ 39,299 0.1% Basic Industries ....................... 226,772 1,579,184 (99,705) 1,706,251 2.3 Capital Goods .......................... 362,607 1,588,044 (131,402) 1,819,249 2.5 Consumer Manufacturing ................. 241,296 2,092,070 (101,157) 2,232,209 3.1 Consumer Services ...................... 625,127 11,173,363 (271,961) 11,526,529 15.8 Consumer Staples ....................... 363,560 6,923,828 -0- 7,287,388 10.0 Energy ................................. 453,943 3,284,193 (191,979) 3,546,157 4.9 Finance ................................ 2,026,722 17,986,154 (446,851) 19,566,025 26.9 Healthcare ............................. 611,066 7,290,308 (176,819) 7,724,555 10.6 Multi Industry ......................... 174,293 925,774 (79,997) 1,020,070 1.4 Technology ............................. 689,211 11,602,240 (369,447) 11,922,004 16.4 Utilities .............................. 369,532 1,341,087 (85,801) 1,624,818 2.2 ------------- ------------- ------------- ------------- ---------- Total Investments* ..................... 6,183,428 65,786,245 (1,955,119) 70,014,554 96.2 Cash and receivables, net of liabilities ......................... 552,917 269,110 1,955,119 2,777,146 3.8 ------------- ------------- ------------- ------------- ---------- Net Assets ............................. $ 6,736,345 $ 66,055,355 $ -0- $ 72,791,700 100.0% ============= ============= ============= ============= ==========
---------- * Excludes short-term obligations. (a) The pro-forma combined information reflects the sale of U.S. holdings held by the Brinson portfolio before consummation of the acquisition. 7 STATEMENT OF ASSETS AND LIABILITIES June 30, 2001 (unaudited) Brinson Series Trust--Global Equity Portfolio Alliance Variable Products Series Fund--International Portfolio ================================================================================
Brinson Alliance Global Equity International Pro-Forma Portfolio Portfolio Adjustments Combined (a) ============= ============= ============= ============= ASSETS Investments in securities, at value (cost $79,319,358) ........ $ 6,778,428 $ 65,786,245 $ (1,955,119) $ 70,609,554 Cash .............................. 6,137 15,286 -0- 21,423 Foreign cash, at value (cost $238,097) ................. -0- 238,229 -0- 238,229 Receivable for investment securities sold ................. -0- -0- 1,955,119 1,955,119 Receivable for foreign taxes withheld ........................ 9,168 -0- -0- 9,168 Collateral held securities loaned .......................... -0- 455,000 -0- 455,000 Dividends and interest receivable ...................... 5,802 106,360 -0- 112,162 Other assets ...................... 3,020 -0- -0- 3,020 ------------- ------------- ------------- ------------- Total assets ...................... 6,802,555 66,601,120 -0- 73,403,675 ------------- ------------- ------------- ------------- LIABILITIES Payable for collateral received on securities loaned ............ -0- 455,000 -0- 455,000 Payable to affiliate .............. 4,358 -0- -0- 4,358 Advisory fee payable .............. -0- 35,465 -0- 35,465 Accrued expenses and other liabilities ..................... 61,852 55,300 -0- 117,152 ------------- ------------- ------------- ------------- Total liabilities ................. 66,210 545,765 -0- 611,975 ------------- ------------- ------------- ------------- NET ASSETS ........................... $ 6,736,345 $ 66,055,355 $ -0- $ 72,791,700 ============= ============= ============= ============= Class H Shares Class A Shares Class A Shares Net assets ........................ $ 6,218,279 $ 66,055,355 $ 72,273,634 ============= ============= ============= Shares of capital stock outstanding (b) ................. 641,645 5,352,869 (137,733) 5,856,781 ============= ============= ============= ============= Net asset value per share ......... $ 9.69 $ 12.34 $ 12.34 ============= ============= ============= Class I Shares Class B Shares Net assets ........................ $ 518,066 $ 518,066 ============= ============= Shares of capital stock outstanding (b) ................. 53,760 (11,777) 41,983 ============= ============= ============= Net asset value per share ......... $ 9.64 $ 12.34 ============= =============
---------- (a) The pro-forma combined information reflects the sale of U.S. holdings held by the Brinson portfolio before consummation of the acquisition. (b) The Class H and Class I shares of the Global Equity Portfolio have characteristics substantially similar to the Class A and Class B shares of the International Portfolio, respectively. Class A and Class H shares are sold and redeemed at net asset value and do not pay 12b-1 fees. Class B and Class I shares are also sold and redeemed at net asset value. However, under a Rule 12b-1 plan adopted by each Portfolio, Class B and Class I shares pay annual distribution fees equal to .25% of the average daily net assets attributable to such respective class. Class B shares is being established in connection with the proposed merger. See notes to financial statements. 8 STATEMENT OF OPERATIONS Twelve Months Ended June 30, 2001 (unaudited) Brinson Series Trust--Global Equity Portfolio Alliance Variable Products Series Fund--International Portfolio ================================================================================
Brinson Alliance Global Equity International Pro-Forma Portfolio Portfolio Adjustments Combined* ============= ============= ============= ============ INVESTMENT INCOME Dividend (net of foreign withholding taxes of $123,591) ................... $ 116,293 $ 823,036 $ -0- $ 939,329 Interest ...................... 39,839 102,065 -0- 141,904 ------------- ------------- ------------- ------------ Total investment income ....... 156,132 925,101 -0- 1,081,233 ------------- ------------- ------------- ------------ EXPENSES Advisory fee .................. 64,286 790,430 4,252 858,968 (a) Distribution fee - Class B .... 1,461 -0- -0- 1,461 (b) Audit and legal ............... 34,378 52,468 (27,769) 59,077 (c) Printing ...................... 32,670 10,728 (29,315) 14,083 (c) Custodian ..................... 22,551 149,062 (10,593) 161,020 (d) Directors' fees ............... 7,500 1,542 (7,500) 1,542 (c) Transfer agency ............... 3,000 969 (3,000) 969 (c) Administrative ................ -0- 67,281 -0- 67,281 (c) Miscellaneous ................. 2,810 7,511 (1,516) 8,805 (c) ------------- ------------- ------------- ------------ Total expenses ................ 168,656 1,079,991 (75,441) 1,173,206 Expenses waived and reimbursed .................. -0- (329,083) (26,642) (355,725) ------------- ------------- ------------- ------------ Net expenses .................. 168,656 750,908 (102,083) 817,481 ------------- ------------- ------------- ------------ Net investment income (loss) .. (12,524) 174,193 102,083 263,752 ------------- ------------- ------------- ------------ REALIZED AND UNREALIZED GAIN (LOSS) ON INVESTMENTS Net realized gain (loss) on investment transactions ..... 130,920 (4,202,550) -0- (4,071,630) Net realized loss on foreign currency transactions ....... (5,452) (71,498) -0- (76,950) Net change in unrealized appreciation/depreciation of: Investments ................ (1,199,839) (9,639,417) -0- (10,839,256) Foreign currency denominated assets and liabilities ... (698) (3,531) -0- (4,229) ------------- ------------- ------------- ------------ Net loss on investments ....... (1,075,069) (13,916,996) -0- (14,992,065) ------------- ------------- ------------- ------------ NET DECREASE IN NET ASSETS FROM OPERATIONS ............... $ (1,087,593) $ (13,742,803) $ 102,083 $(14,728,313) ============= ============= ============= ============
---------- * Based on combined net assets for the twelve months ended June 30, 2001. (a) Advisory fee based on an annual rate of 1.00% of the total combined average net assets for the twelve months ended June 30, 2001. (b) Distribution fee based on an annual rate of .25% of the total combined average net assets for the twelve months ended June 30, 2001. (c) Expenses are based on one fund. (d) Custodian fees are based on monthly fixed fees and on average net assets. See notes to financial statements. 9 NOTES TO PRO-FORMA COMBINED FINANCIAL STATEMENTS June 30, 2001 (unaudited) Brinson Series Trust--Global Equity Portfolio Alliance Variable Products Series Fund--International Portfolio ================================================================================ NOTE A: General The Pro-Forma Financial Statements give effect to the proposed acquisition of the assets of Brinson Series Trust - Global Equity Portfolio by Alliance Variable Products Series Fund - International Portfolio (the "Portfolio") pursuant to an Agreement and Plan of Acquisition and Termination. The acquisition would be accomplished by a tax-free exchange of the assets of Brinson Series Trust - Global Equity Portfolio for shares of the Portfolio. The unaudited Pro-Forma Statements of Investments, of Assets and Liabilities and of Operations have been prepared as though the acquisition had been effective June 30, 2001 and should be read in conjunction with the historical financial statements and schedules of investments of the Portfolio, included in the Statement of Additional information. The Pro-Forma Statement of Operations has been prepared under the assumption that certain expenses would be lower for the combined entity as a result of the acquisition. The expense of the acquisition, including the cost of proxy solicitation, will be borne by Alliance Capital Management L.P. -------------------------------------------------------------------------------- NOTE B: Significant Accounting Policies The financial statements have been prepared in accordance with accounting principles generally accepted in the United States, which require management to make certain estimates and assumptions that affect the reported amounts of assets and liabilities in the financial statements and amounts of income and expenses during the reporting period. Actual results could differ from those estimates. 1. Security Valuation Portfolio securities traded on a national securities exchange or on a foreign securities exchange (other than foreign securities exchanges whose operations are similar to those of the United States over-the-counter market) or on The Nasdaq Stock Market, Inc., are generally valued at the last reported sales price or if no sale occurred, at the mean of the closing bid and asked prices on that day. Readily marketable securities traded in the over-the-counter market, securities listed on a foreign securities exchange whose operations are similar to the U.S. over-the-counter market, and securities listed on a national securities exchange whose primary market is believed to be over-the-counter (but excluding securities traded on The Nasdaq Stock Market, Inc.), are valued at the mean of the current bid and asked prices. U.S. government and fixed income securities which mature in 60 days or less are valued at amortized cost, unless this method does not represent fair value. Securities for which current market quotations are not readily available are valued at their fair value as determined in good faith by, or in accordance with procedures adopted by, the Board of Directors. Fixed income securities may be valued on the basis of prices obtained from a pricing service when such prices are believed to reflect the fair market value of such securities. 2. Currency Translation Assets and liabilities denominated in foreign currencies and commitments under forward exchange currency contracts are translated into U.S. dollars at the mean of the quoted bid and asked price of such currencies against the U.S. dollar. Purchases and sales of portfolio securities are translated at the rates of exchange prevailing when such securities were acquired or sold. Income and expenses are translated at rates of exchange prevailing when accrued. Net realized gains and losses on foreign currency transactions represent foreign exchange gains and losses from sales and maturities of securities and forward exchange currency contracts, holdings of foreign currencies, exchange gains and losses realized between the trade and settlement dates on investment transactions, and the difference between the amounts of interest, dividends and foreign withholding tax reclaims recorded on the Portfolio's books and the U.S. dollar equivalent amounts actually received or paid. Net unrealized currency gains and losses from valuing foreign currency denominated assets and liabilities at period end exchange rates are reflected as a component of net unrealized appreciation or depreciation of investments and foreign currency denominated assets and liabilities. 3. Taxes It is the Portfolio's policy to meet the requirements of the Internal Revenue Code applicable to regulated investment companies and to distribute all of its investment company taxable income and net realized gains, if any, to shareholders. Therefore, no provisions for federal income or excise taxes are required. 10 Brinson Series Trust--Global Equity Portfolio Alliance Variable Products Series Fund--International Portfolio ================================================================================ 4. Investment Income and Investment Transactions Dividend income is recorded on the ex-dividend date. Interest income is accrued daily. Investment transactions are accounted for on the date securities are purchased or sold. The Portfolio accretes discounts as adjustments to interest income. Investment gains and losses are determined on the identified cost basis. 5. Dividends and Distributions The Portfolio declares and distributes dividend and distributions from net investment income and net realized gains, respectively, if any, at least annually. Income dividends and capital gains distributions to shareholders are recorded on the ex-dividend date. Income dividends and capital gains distributions are determined in accordance with federal tax regulations and may differ from those determined in accordance with accounting principles generally accepted in the United States. To the extent these differences are permanent, such amounts are reclassified within the capital accounts based on their federal tax basis treatment; temporary differences do not require such reclassification. -------------------------------------------------------------------------------- NOTE C: Advisory Fee and Other Transactions with Affiliates Under the terms of an investment advisory agreement, the Portfolio pays Alliance Capital Management L.P. (the "Adviser"), an investment advisory fee at an annualized rate of 1% of the Portfolio's average daily net assets. During the twelve months ended June 30, 2001, the Adviser agreed to waive its fee and to reimburse the additional operating expenses to the extent necessary to limit total operating expenses on an annual basis to .95% of the average daily net assets for Class A shares. Expense waivers/reimbursements, if any, are accrued daily and paid monthly. For the twelve months ended June 30, 2001, such waivers/reimbursements would amount to $329,083. -------------------------------------------------------------------------------- NOTE D: Distribution Plan The Portfolio has adopted a Plan for Class B shares pursuant to Rule 12b-1 under the Investment Company Act of 1940 (the "Plan"). Under the Plan, the Portfolio pays distribution and servicing fees to the Distributor at an annual rate of up to .50% of each portfolio's average daily net assets attributable to the Class B shares. The fees are accrued daily and paid monthly. The Board of Directors currently limit payments under the Plan to .25% of the Portfolio's average daily net assets attributable to Class B shares. The Plan provides that the Distributor will use such payments in their entirety for distribution assistance and promotional activities. 11 (This page left intentionally blank.) (This page left intentionally blank.) PRO-FORMA COMBINED ---------------------------------------- FINANCIAL STATEMENTS ---------------------------------------- BRINSON SERIES TRUST-- GLOBAL INCOME PORTFOLIO STRATEGIC INCOME PORTFOLIO ALLIANCE VARIABLE PRODUCTS SERIES FUND-- GLOBAL BOND PORTFOLIO JUNE 30, 2001 (unaudited) PORTFOLIO OF INVESTMENTS PRO-FORMA COMBINED June 30, 2001 (unaudited) Brinson Series Trust--Global Income Portfolio Brinson Series Trust--Strategic Income Portfolio Alliance Variable Products Series Fund--Global Bond Portfolio ================================================================================
Combined Brinson Brinson Alliance Principal Global Income Strategic Income Global Bond Pro-Forma Amount Portfolio Portfolio Portfolio Adjustments Combined(e) (000) (U.S.$ Value) (U.S.$ Value) (U.S.$ Value) (U.S.$ Value) (U.S.$ Value) ---------------------------------------------------------------------------------------------------------------------------------- AUSTRALIA - 0.2% DEBT OBLIGATION-0.2% National Australia Bank 4.665%, 5/19/10 (a) ....... US$ 113 $ 113,645 $ -0- $ -0- $ -0- $ 113,645 ------------- --------------- ------------- ------------- ------------- BRAZIL - 0.1% GOVERNMENT OBLIGATIONS-0.1% Federal Republic of Brazil, DCB 5.500%, 4/15/12 (a) ... 62 43,710 -0- -0- -0- 43,710 ------------- --------------- ------------- ------------- ------------- CANADA - 4.5% GOVERNMENT OBLIGATIONS-4.5% Government of Canada 5.00%, 9/01/04 (b) ........ CAD 500 -0- -0- 325,155 -0- 325,155 5.50%, 6/01/10 (b) ........ 3,900 192,232 384,252 1,921,455 (192,126) 2,305,813 ------------- --------------- ------------- ------------- ------------- 192,232 384,252 2,246,610 (192,126) 2,630,968 ------------- --------------- ------------- ------------- ------------- DENMARK - 2.8% GOVERNMENT OBLIGATION-2.8% Kingdom of Denmark 6.00%, 11/15/09 (b) ....... DKK 13,590 -0- -0- 1,619,925 -0- 1,619,925 ------------- --------------- ------------- ------------- ------------- FRANCE - 4.4% GOVERNMENT OBLIGATIONS-4.4% Government of France 4.00%, 4/25/09 (b) ........ EUR 2,950 -0- -0- 2,330,286 -0- 2,330,286 5.50%, 10/25/07 ........... 130 113,714 -0- -0- -0- 113,714 Republic of France 5.50%, 4/25/29 ............ 97 78,831 -0- -0- -0- 78,831 ------------- --------------- ------------- ------------- ------------- 192,545 -0- 2,330,286 -0- 2,522,831 ------------- --------------- ------------- ------------- ------------- GERMANY - 14.9% GOVERNMENT OBLIGATIONS-14.6% Federal Republic of Germany 4.00%, 7/04/09 (b) ........ 2,350 -0- -0- 1,864,028 -0- 1,864,028 5.00%, 2/17/06 (b) ........ 2,500 -0- -0- 2,151,887 -0- 2,151,887 6.00%, 2/16/06 (b) ........ 4,350 -0- -0- 3,879,681 -0- 3,879,681 3.25% to 6.25%, 2/17/04 to 1/04/30 ........ DEM 3,423 561,681 2,390,202 -0- (2,390,202) 561,681 ------------- --------------- ------------- ------------- ------------- 561,681 2,390,202 7,895,596 (2,390,202) 8,457,277 ------------- --------------- ------------- ------------- ------------- DEBT OBLIGATION-0.3% Deutsche Ausgleichbank 7.00%, 6/23/05 ............ US$ 150 158,261 -0- -0- -0- 158,261 ------------- --------------- ------------- ------------- ------------- 719,942 2,390,202 7,895,596 (2,390,202) 8,615,538 ------------- --------------- ------------- ------------- ------------- HUNGARY - 0.1% GOVERNMENT OBLIGATION-0.1% Government of Hungary 13.50%, 6/12/01 ........... HUF 20,000 69,554 -0- -0- -0- 69,554 ------------- --------------- ------------- ------------- -------------
1 PORTFOLIO OF INVESTMENTS PRO-FORMA COMBINED (continued) Brinson Series Trust--Global Income Portfolio Brinson Series Trust--Strategic Income Portfolio Alliance Variable Products Series Fund--Global Bond Portfolio ================================================================================
Combined Brinson Brinson Alliance Principal Global Income Strategic Income Global Bond Pro-Forma Amount Portfolio Portfolio Portfolio Adjustments Combined(e) (000) (U.S.$ Value) (U.S.$ Value) (U.S.$ Value) (U.S.$ Value) (U.S.$ Value) ---------------------------------------------------------------------------------------------------------------------------------- ITALY - 5.2% GOVERNMENT OBLIGATIONS-5.2% Republic of Italy 4.75%, 7/01/05 ............ ITL $ 650 $ -0- $ 551,811 $ -0- $ (275,906) $ 275,905 5.00%, 5/01/08 (b) ........ EUR 3,000 -0- -0- 2,511,856 -0- 2,511,856 8.50%, 4/01/04 ............ ITL 245 228,781 -0- -0- -0- 228,781 ------------- --------------- ------------- ------------- ------------- 228,781 551,811 2,511,856 (275,906) 3,016,542 ------------- --------------- ------------- ------------- ------------- JAPAN - 5.0% GOVERNMENT OBLIGATIONS-5.0% Government of Japan 1.10%, 3/21/11 (b) ........ JPY 335,000 -0- -0- 2,673,607 -0- 2,673,607 1.90%, 12/20/10 ........... 29,000 249,299 -0- -0- -0- 249,299 ------------- --------------- ------------- ------------- ------------- 249,299 -0- 2,673,607 -0- 2,922,906 ------------- --------------- ------------- ------------- ------------- MEXICO - 0.2% DEBT OBLIGATION-0.2% PEMEX Finance, Ltd. 6.125%, 11/15/03 .......... US$ 123 123,544 -0- -0- -0- 123,544 ------------- --------------- ------------- ------------- ------------- NETHERLANDS - 3.1% GOVERNMENT OBLIGATIONS-3.1% Government of Netherlands 5.50%, 7/15/10 (b) ........ EUR 1,710 -0- -0- 1,477,977 -0- 1,477,977 5.50%, 1/15/28 ............ NLG 316 258,605 -0- -0- -0- 258,605 8.750%, 09/15/01 .......... 100 85,404 -0- -0- -0- 85,404 ------------- --------------- ------------- ------------- ------------- 344,009 -0- 1,477,977 -0- 1,821,986 ------------- --------------- ------------- ------------- ------------- SPAIN - 8.1% GOVERNMENT OBLIGATIONS-8.1% Government of Spain 4.95%, 7/30/05 ............ ESP 270 230,477 -0- -0- -0- 230,477 6.00%, 1/31/29 (b) ........ EUR 1,780 -0- -0- 1,518,982 -0- 1,518,982 7.90%, 2/28/02 (b) ........ 3,415 -0- -0- 2,957,009 -0- 2,957,009 ------------- --------------- ------------- ------------- ------------- 230,477 -0- 4,475,991 -0- 4,706,468 ------------- --------------- ------------- ------------- ------------- SWEDEN - 3.6% GOVERNMENT OBLIGATION-3.6% Kingdom of Sweden 5.00%, 11/15/04 (b) ....... SEK 15,000 -0- -0- 1,383,294 -0- 1,383,294 8.00%, 8/15/07 (b) ........ 7,900 105,248 242,114 481,873 (121,057) 708,178 ------------- --------------- ------------- ------------- ------------- 105,248 242,114 1,865,167 (121,057) 2,091,472 ------------- --------------- ------------- ------------- ------------- UNITED KINGDOM - 6.4% GOVERNMENT OBLIGATION-6.4% United Kingdom Gilt 6.50% to 10.00%, 8/27/02 to 12/07/07 ....... GBP 980 543,661 936,210 -0- (936,210) 543,661 United Kingdom Treasury 6.25%, 11/25/10 (b) ....... 2,090 -0- -0- 3,141,434 -0- 3,141,434 ------------- --------------- ------------- ------------- ------------- 543,661 936,210 3,141,434 (936,210) 3,685,095 ------------- --------------- ------------- ------------- -------------
2 Brinson Series Trust--Global Income Portfolio Brinson Series Trust--Strategic Income Portfolio Alliance Variable Products Series Fund--Global Bond Portfolio ================================================================================
Combined Brinson Brinson Alliance Principal Global Income Strategic Income Global Bond Pro-Forma Amount Portfolio Portfolio Portfolio Adjustments Combined(e) (000) (U.S.$ Value) (U.S.$ Value) (U.S.$ Value) (U.S.$ Value) (U.S.$ Value) ---------------------------------------------------------------------------------------------------------------------------------- UNITED STATES - 25.8% GOVERNMENT AND AGENCY OBLIGATIONS-25.8% Federal National Mortgage Association 1.75%, 3/26/08 (b) ........ JPY 200,000 $ -0- $ -0- $ 1,722,182 $ -0- $ 1,722,182 5.25% to 7.125%, 3/15/07 to 4/29/09 ........ US$ 1,505 -0- 1,497,458 -0- (1,497,458) -0- U.S. Treasury Bond 6.125%, 8/15/29 ........... 415 -0- 430,398 -0- -0- 430,398 6 375%, 8/15/27 (b) ....... 3,095 -0- -0- 3,280,700 -0- 3,280,700 U S Treasury Notes 3 875%, 1/15/09 ........... 249 89,725 167,086 -0- -0- 256,811 4 75%, 11/15/08 (b) ....... 3,180 -0- -0- 3,069,686 -0- 3,069,686 5 00%, 2/15/11 (b) ........ 1,000 -0- -0- 970,150 -0- 970,150 5 50%, 5/15/09 (b) ........ 2,420 -0- -0- 2,441,175 -0- 2,441,175 5 75%, 8/15/03 (b) ........ 2,000 -0- -0- 2,056,860 -0- 2,056,860 5 000% to 6 125%, 2/15/11 to 11/15/27 ....... 1,400 400,127 970,312 -0- (680,938) 689,501 ------------- --------------- ------------- ------------- ------------- 489,852 3,065,254 13,540,753 (2,178,396) 14,917,463 ------------- --------------- ------------- ------------- ------------- CORPORATE DEBT OBLIGATIONS-7.3% Abbey National Capital Trust 8.963%, 6/30/30 (c) ....... 79 88,349 -0- -0- -0- 88,349 AES Corp. 9.50%, 6/01/09 ............ 125 -0- 126,563 -0- (126,563) -0- Airplanes Pass-Through Trust 10.875%, 3/15/19 .......... 123 -0- 82,720 -0- (82,720) -0- Allegiance Telecom, Inc. 12.875%, 5/15/08 .......... 125 -0- 110,000 -0- (110,000) -0- Allied Waste North America, Inc. 10.00%, 8/01/09 ........... 125 -0- 128,437 -0- (128,437) -0- Avecia Group Plc 11.00%, 7/01/09 ........... 125 -0- 127,500 -0- (127,500) -0- BCI US Funding Trust One 8.01%, 7/15/08 ............ 200 -0- 200,692 -0- (200,692) -0- British Telecommunications PLC 8.875%, 12/15/30 .......... 400 -0- 436,223 -0- (436,223) -0- Centaur Funding 9.08%, 4/21/20 ............ 200 -0- 213,750 -0- (213,750) -0- Clorox Corp. 8.80%, 7/15/01 ............ 200 200,211 -0- -0- -0- 200,211 Fairchild Semiconductor Corp. 10.125%, 3/15/07 .......... 125 -0- 120,000 -0- (120,000) -0- Fidelity Investment Co. 7.57%, 6/15/29 ............ 120 125,518 -0- -0- -0- 125,518 GE Financial Assurance Holdings 1.60%, 6/20/11 (b) ...... 400 -0- -0- 3,228,290 -0- 3,228,290 General Motors Acceptance Corp. 5.75%, 11/10/03 ........... 185 186,307 -0- -0- -0- 186,307 Global Crossing Holdings, Ltd. 8.70%, 8/01/07 ............ 150 -0- 114,000 -0- (114,000) -0-
3 PORTFOLIO OF INVESTMENTS PRO-FORMA COMBINED (continued) Brinson Series Trust--Global Income Portfolio Brinson Series Trust--Strategic Income Portfolio Alliance Variable Products Series Fund--Global Bond Portfolio ================================================================================
Combined Brinson Brinson Alliance Principal Global Income Strategic Income Global Bond Pro-Forma Amount Portfolio Portfolio Portfolio Adjustments Combined(e) (000) (U.S.$ Value) (U.S.$ Value) (U.S.$ Value) (U.S.$ Value) (U.S.$ Value) ---------------------------------------------------------------------------------------------------------------------------------- HSBC Capital Funding LP 10.176%, 6/30/30 (c)(d) ... US$ 73 $ 90,174 $ -0- $ -0- $ -0- $ 90,174 Huntsman ICI Chemicals LLC 10.125%, 7/01/09 .......... 125 -0- 123,125 -0- (123,125) -0- Knology Holdings, Inc. 11.875%, 10/15/07 ......... 200 -0- 65,000 -0- (65,000) -0- Lyondell Chemical Co. 9.875%, 5/01/07 ........... 250 -0- 249,375 -0- (249,375) -0- McLeodUSA, Inc. 11.375%, 1/01/09 .......... 100 -0- 63,000 -0- (63,000) -0- Metromedia Fiber Network, Inc. 10.00%, 11/15/08 ..... 105 -0- 40,425 -0- (40,425) -0- MGM Grand, Inc. 9.75%, 6/01/07 ............ 250 -0- 266,250 -0- (266,250) -0- Morgan Stanley Dean Witter & Co. 7.75%, 6/15/05 ...... 104 110,768 -0- -0- -0- 110,768 Nextel Communications, Inc. 9.375%, 11/15/09 .......... 150 -0- 118,875 -0- (118,875) -0- 9.95%, 2/15/08 ............ 125 -0- 80,000 -0- (80,000) -0- NorthEast Optic Network, Inc. 12.75%, 8/15/08 ........... 125 -0- 35,000 -0- (35,000) -0- NTL Communications Group 12.375%, 2/01/08 .......... 200 -0- 122,033 -0- (122,033) -0- Park Place Entertainment Corp. 7.875%, 12/15/05 .......... 125 -0- 125,312 -0- (125,312) -0- PSE&G Energy 8.500%, 6/15/11 ........... 300 99,823 199,356 -0- (199,356) 99,823 Spectrasite Holdings, Inc. 11.25%, 4/15/09 ........... 125 -0- 56,250 -0- (56,250) -0- Stena AB 8.75%, 6/15/07 ............ 175 -0- 157,500 -0- (157,500) -0- Tembec Industry, Inc. 8.625%, 6/30/09 ........... 125 -0- 127,500 -0- (127,500) -0- Tenet Healthcare Corp. 8.125%, 12/01/08 .......... 100 -0- 103,125 -0- (103,125) -0- UIH Australia Pacific, Inc. 14.00%, 5/15/06 ........... 250 -0- 106,250 -0- (106,250) -0- United Pan Europe Communications N.V. 10.875%, 8/01/09 .......... 175 -0- 54,872 -0- (54,872) -0- 13.375%, 11/01/09 ......... 200 -0- 32,000 -0- (32,000) -0- Voicestream Wireless Corp. 10.375%, 11/15/09 ......... 250 -0- 283,635 -0- (283,635) -0- Versatel Telecom 4.00%, 3/30/05 ............ 500 -0- 117,967 -0- (117,967) -0- Wells Fargo Co. 6.50%, 9/03/02 ............ 99 101,209 -0- -0- -0- 101,209 Williams Communications Group 10.875%, 10/01/09 ......... 125 -0- 50,000 -0- (50,000) -0- ------------- --------------- ------------- ------------- ------------- 1,002,359 4,236,735 3,228,290 (4,236,735) 4,230,649 ------------- --------------- ------------- ------------- -------------
4 Brinson Series Trust--Global Income Portfolio Brinson Series Trust--Strategic Income Portfolio Alliance Variable Products Series Fund--Global Bond Portfolio ================================================================================
Combined Brinson Brinson Alliance Principal Global Income Strategic Income Global Bond Pro-Forma Amount Portfolio Portfolio Portfolio Adjustments Combined(e) (000) (U.S.$ Value) (U.S.$ Value) (U.S.$ Value) (U.S.$ Value) (U.S.$ Value) ---------------------------------------------------------------------------------------------------------------------------------- TIME DEPOSIT-8.1% State Street Euro Dollar 3.25%, 7/02/01 ............ US$ 4,706 $ -0- $ -0- $ 4,706,000 $ -0- $ 4,706,000 ------------- --------------- ------------- ------------- ------------- 1,492,211 7,301,989 21,475,043 (6,415,131) 23,854,112 ------------- --------------- ------------- ------------- ------------- REPURCHASE AGREEMENT-3.8% Repurchase agreement dated 6/29/01 with State Street Bank and Trust Co., collateralized by $2,310,000 U.S. Treasury Bills 3.310% due 12/27/01 (value - $2,269,575); proceeds: $2,225,729 ................ 2,225 0 2,225,000 0 0 2,225,000 ------------- --------------- ------------- ------------- ------------- TOTAL INVESTMENTS - 103.6% (cost $61,844,192) ........ 4,648,858 14,031,578 51,713,492 (10,330,632) 60,063,296 Other assets less liabilities - (3.6%) ...... 250,895 (1,048,311) (1,294,546) 0 (2,091,962) ------------- --------------- ------------- ------------- ------------- NET ASSETS - 100% ............ $ 4,899,753 $ 12,983,267 $ 50,418,946 $ (10,330,632) $ 57,971,334 ============= =============== ============= ============= =============
---------- (a) Floating rate securities -- the interest rates shown are the current rates as of June 30, 2001. (b) Securities or portion thereof, with an aggregate market value of $47,007,492 have been segregated to collateralize forward exchange currency contracts. (c) Maturity date shown is the callable date for perpetual rewriting securities. (d) Securities exempt from registration under Rule 144A of the Securities Act of 1933. These securities may be resold in transactions exempt from registration normally to qualified institutional buyers. At June 30, 2001, the aggregate market value of these securities amounted to $90,174 or 0.2% of net assets. (e) The pro-forma combined information is prepared based on merged net assets net of the withdrawal of seed capital of $10,330,632 by Brinson, in the Strategic Income Portfolio, before consummation of the acquisition. Glossary: DCB -Debt Conversion Bond. See notes to financial statements. 5 STATEMENT OF ASSETS AND LIABILITIES June 30, 2001 (unaudited) Brinson Series Trust--Global Income Portfolio Brinson Series Trust--Strategic Income Portfolio Alliance Variable Products Series Fund--Global Bond Portfolio ================================================================================
Brinson Brinson Global Strategic Alliance Income Income Global Bond Pro-Forma Portfolio Portfolio Portfolio Adjustments Combined(b) ============= ============= ============= ============== ============= ASSETS Investments in securities, at value (cost $61,844,192) ...................... $ 4,648,858 $ 14,031,578 $ 51,713,492 $ (10,330,632) $ 60,063,296 Cash ...................................... 115,504 31,658 257 -0- 147,419 Foreign currency (cost $124,336) .......... -0- -0- 123,318 -0- 123,318 Receivable for investment securities sold . 364,668 663,625 2,001,559 -0- 3,029,852 Interest receivable ....................... 102,612 281,774 864,221 -0- 1,248,607 Unrealized appreciation on forward exchange currency contracts ............. 5,593 19,393 18,090 -0- 43,076 Other assets .............................. 710 24,552 -0- -0- 25,262 ------------- ------------- ------------- -------------- ------------- Total assets .............................. 5,237,945 15,052,580 54,720,937 (10,330,632) 64,680,830 ------------- ------------- ------------- -------------- ------------- LIABILITIES Payable for investment securities purchased ............................... 295,476 2,043,030 4,209,935 -0- 6,548,441 Payable to affiliates ..................... 3,095 8,619 -0- -0- 11,714 Payable of capital stock redeemed ......... 1,868 -0- -0- -0- 1,868 Advisory fee payable ...................... -0- -0- 27,185 -0- 27,185 Accrued expenses .......................... 37,753 17,664 64,871 -0- 120,288 ------------- ------------- ------------- -------------- ------------- Total liabilities ......................... 338,192 2,069,313 4,301,991 -0- 6,709,496 ------------- ------------- ------------- -------------- ------------- NET ASSETS ................................... $ 4,899,753 $ 12,983,267 $ 50,418,946 $ (10,330,632) $ 57,971,334 ============= ============= ============= ============== ============= Class H Shares Class H Shares Class A Shares Class A Shares Net assets ................................ $ 4,899,753 $ 11,087,857 $ 44,981,136 $ (10,330,632) $ 50,638,114 ============= ============= ============= ============== ============= Shares of capital stock outstanding (a) ... 472,001 1,004,159 4,302,549 (934,822) 4,843,887 ============= ============= ============= ============== ============= Net asset value per share ................. $ 10.38 $ 11.04 $ 10.45 $ 10.45 ============= ============= ============== ============= Class I Shares Class B Shares Class B Shares Net assets ................................ $ 1,895,410 $ 5,437,810 $ 7,333,220 ============= ============== ============= Shares of capital stock outstanding (a) ... 171,853 522,720 10,398 704,971 ============= ============= ============== ============= Net asset value per share ................. $ 11.03 $ 10.40 $ 10.40 ============= ============== =============
---------- (a) The Class H and Class I shares of the Global Income and Strategic Income Portfolios have characteristics substantially similar to the Class A and Class B shares of the Global Bond Portfolio, respectively. Class A and Class H shares are sold and redeemed at net asset value and do not pay 12b-1 fees. Class B and Class I shares are also sold and redeemed at net asset value. However, under a Rule 12b-1 plan adopted by each Portfolio, Class B and Class I shares pay annual distribution fees equal to .25% of the average daily net assets attributable to such respective class. (b) The pro-forma combined information is prepared based on merged net assets net of the withdrawal of seed capital of $10,330,632 by Brinson, in the Strategic Income Portfolio, before consummation of the acquisition. See notes to financial statements. 6 STATEMENT OF OPERATIONS Twelve Months Ended June 30, 2001 (unaudited) Brinson Series Trust--Global Income Portfolio Brinson Series Trust--Strategic Income Portfolio Alliance Variable Products Series Fund--Global Bond Portfolio ================================================================================
Brinson Brinson Global Strategic Alliance Income Income Global Bond Pro-Forma Portfolio Portfolio Portfolio Adjustments Combined* ========= =========== =========== =========== =========== INVESTMENT INCOME Interest (net of foreign withholding taxes of $1,408) ....................... $ 419,233 $ 1,147,646 $ 2,539,315 $ (918,117) $ 3,188,077 --------- ----------- ----------- ----------- ----------- EXPENSES Advisory fee ............................. 45,947 102,838 354,499 (99,196) 404,088(a) Distribution fee--Class B ................ -0- 5,405 14,221 -0- 19,626(b) Custodian ................................ 51,911 11,701 120,655 (55,178) 129,089(c) Audit and legal .......................... 33,068 36,292 32,769 (67,196) 34,933(d) Printing ................................. 15,635 21,790 14,447 (37,081) 14,791(d) Directors' fees .......................... 7,500 7,500 1,450 (15,000) 1,450(d) Transfer agency .......................... 3,000 3,000 947 (6,000) 947(d) Administrative ........................... -0- -0- 67,076 -0- 67,076(d) Miscellaneous ............................ 3,099 6,480 1,495 (9,396) 1,678(d) --------- ----------- ----------- ----------- ----------- Total expenses ........................... 160,160 195,006 607,559 (289,047) 673,678 --------- ----------- ----------- ----------- ----------- Net investment income .................... 259,073 952,640 1,931,756 (629,070) 2,514,399 --------- ----------- ----------- ----------- ----------- REALIZED AND UNREALIZED GAIN (LOSS) ON INVESTMENTS Net realized gain (loss) on investment transactions ........................... 12,825 (225,561) 167,547 180,449 135,260 Net realized gain (loss) on foreign currency transactions .................. 11,597 145,945 (574,041) (116,756) (533,255) Net change in unrealized appreciation/ depreciation of: Investments ............................ (285,336) (967,770) (2,983,873) 774,216 (3,462,763) Foreign currency denominated assets and liabilities ...................... (21,621) 262,150 56,270 (209,720) 87,079 --------- ----------- ----------- ----------- ----------- Net loss on investments, futures contracts and foreign currency transactions ...... (282,535) (785,236) (3,334,097) 628,189 (3,773,679) --------- ----------- ----------- ----------- ----------- NET INCREASE (DECREASE) IN NET ASSETS FROM OPERATIONS .......................... $ (23,462) $ 167,404 $(1,402,341) $ (881) $(1,259,280) ========= =========== =========== =========== ===========
---------- * The pro-forma combined information is prepared based on merged net assets net of the withdrawal by Brinson, in the Strategic Income Portfolio, of seed capital of $10,330,632 at the beginning of the period on July 1, 2000. (a) Advisory fee based on an annual rate of .65% of the total combined average net assets for the twelve months ended June 30, 2001. (b) Distribution fee based on an annual rate of .25% of the total combined average net assets for the twelve months ended June 30, 2001. (c) Custodian fees are based on monthly fixed fees and on average net assets. (d) Expenses are based on one fund. See notes to financial statements. 7 NOTES TO PRO-FORMA COMBINED FINANCIAL STATEMENTS June 30, 2001 (unaudited) Brinson Series Trust--Global Income Portfolio Brinson Series Trust--Strategic Income Portfolio Alliance Variable Products Series Fund--Global Bond Portfolio ================================================================================ NOTE A: General The Pro-Forma Financial Statements give effect to the proposed acquisition of the assets of Brinson Series Trust - Global Income Portfolio and Strategic Income Portfolio by Alliance Variable Products Series Fund - Global Bond Portfolio (the "Portfolio") pursuant to an Agreement and Plan of Acquisition and Termination. The acquisition would be accomplished by a tax-free exchange of the assets of Brinson Series Trust - Global Income Portfolio and Strategic Income Portfolio for shares of the Portfolio. The unaudited Pro-Forma Portfolio of Investments, Statements of Assets and Liabilities and of Operations have been prepared as though the acquisition had been effective June 30, 2001 and should be read in conjunction with the historical financial statements and schedules of investments of the Portfolio, included in the Statement of Additional information. The Pro-Forma Statement of Operations has been prepared under the assumption that certain expenses would be lower for the combined entity as a result of the acquisition. The expense of the acquisition, including the cost of proxy solicitation, will be borne by Alliance Capital Management L.P. -------------------------------------------------------------------------------- NOTE B: Significant Accounting Policies The financial statements have been prepared in accordance with accounting principles generally accepted in the United States, which require management to make certain estimates and assumptions that affect the reported amounts of assets and liabilities in the financial statements and amounts of income and expenses during the reporting period. Actual results could differ from those estimates. 1. Security Valuation Portfolio securities traded on a national securities exchange or on a foreign securities exchange (other than foreign securities exchanges whose operations are similar to those of the United States over-the-counter market) or on The Nasdaq Stock Market, Inc., are generally valued at the last reported sales price or if no sale occurred, at the mean of the closing bid and asked prices on that day. Readily marketable securities traded in the over-the-counter market, securities listed on a foreign securities exchange whose operations are similar to the U.S. over-the-counter market, and securities listed on a national securities exchange whose primary market is believed to be over-the-counter (but excluding securities traded on The Nasdaq Stock Market, Inc.), are valued at the mean of the current bid and asked prices. U.S. government and fixed income securities which mature in 60 days or less are valued at amortized cost, unless this method does not represent fair value. Securities for which current market quotations are not readily available are valued at their fair value as determined in good faith by, or in accordance with procedures adopted by, the Board of Directors. Fixed income securities may be valued on the basis of prices obtained from a pricing service when such prices are believed to reflect the fair market value of such securities. 2. Currency Translation Assets and liabilities denominated in foreign currencies and commitments under forward exchange currency contracts are translated into U.S. dollars at the mean of the quoted bid and asked price of such currencies against the U.S. dollar. Purchases and sales of portfolio securities are translated at the rates of exchange prevailing when such securities were acquired or sold. Income and expenses are translated at rates of exchange prevailing when accrued. Net realized gains and losses on foreign currency transactions represent foreign exchange gains and losses from sales and maturities of securities and forward exchange currency contracts, holdings of foreign currencies, exchange gains and losses realized between the trade and settlement dates on investment transactions, and the difference between the amounts of interest, dividends and foreign withholding tax reclaims recorded on the Portfolio's books and the U.S. dollar equivalent amounts actually received or paid. Net unrealized currency gains and losses from valuing foreign currency denominated assets and liabilities at period end exchange rates are reflected as a component of net unrealized appreciation or depreciation of investments and foreign currency denominated assets and liabilities. 8 NOTES TO PRO-FORMA COMBINED FINANCIAL STATEMENTS (continued) Brinson Series Trust--Global Income Portfolio Brinson Series Trust--Strategic Income Portfolio Alliance Variable Products Series Fund--Global Bond Portfolio ================================================================================ 3. Taxes It is the Portfolio's policy to meet the requirements of the Internal Revenue Code applicable to regulated investment companies and to distribute all of its investment company taxable income and net realized gains, if any, to shareholders. Therefore, no provisions for federal income or excise taxes are required. 4. Investment Income and Investment Transactions Dividend income is recorded on the ex-dividend date. Interest income is accrued daily. Investment transactions are accounted for on the date securities are purchased or sold. The Portfolio accretes discounts as adjustments to interest income. Investment gains and losses are determined on the identified cost basis. 5. Dividends and Distributions The Portfolio declares and distributes dividend and distributions from net investment income and net realized gains, respectively, if any, at least annually. Income dividends and capital gains distributions to shareholders are recorded on the ex-dividend date. Income dividends and capital gains distributions are determined in accordance with federal tax regulations and may differ from those determined in accordance with accounting principles generally accepted in the United States. To the extent these differences are permanent, such amounts are reclassified within the capital accounts based on their federal tax basis treatment; temporary differences do not require such reclassification. -------------------------------------------------------------------------------- NOTE C: Advisory Fee and Other Transactions with Affiliates Under the terms of an investment advisory agreement, the Portfolio pays Alliance Capital Management L.P. (the "Adviser"), an investment advisory fee at an annualized rate of .65% of the Portfolio's average daily net assets. -------------------------------------------------------------------------------- NOTE D: Distribution Plan The Portfolio has adopted a Plan for Class B shares pursuant to Rule 12b-1 under the Investment Company Act of 1940 (the "Plan"). Under the Plan, the Portfolio pays distribution and servicing fees to the Distributor at an annual rate of up to .50% of each portfolio's average daily net assets attributable to the Class B shares. The fees are accrued daily and paid monthly. The Board of Directors currently limit payments under the Plan to .25% of the Portfolio's average daily net assets attributable to Class B shares. The Plan provides that the Distributor will use such payments in their entirety for distribution assistance and promotional activities. 9 PRO-FORMA COMBINED ---------------------------------------- FINANCIAL STATEMENTS ---------------------------------------- BRINSON SERIES TRUST-- HIGH INCOME PORTFOLIO ALLIANCE VARIABLE PRODUCTS SERIES FUND-- HIGH YIELD PORTFOLIO JUNE 30, 2001 (unaudited) PORTFOLIO OF INVESTMENTS PRO-FORMA COMBINED June 30, 2001 (unaudited) Brinson Series Trust--High Income Portfolio Alliance Variable Products Series Fund--High Yield Portfolio ================================================================================
Combined Brinson Alliance Principal High Income High Yield Pro-Forma Amount Portfolio Portfolio Adjustments Combined (g) (000) (Value) (Value) (Value) (Value) --------------------------------------------------------------------------------------------------------------------------------- CORPORATE DEBT OBLIGATIONS - 70.1% AIR TRANSPORTATION - 0.5% US Airways, Inc. 10.375%, 3/01/13 (a) ...................... $135 $ -0- $ 132,735 $ -0- $ 132,735 ------------- ------------- ------------- ------------- AUTOMOTIVE - 1.4% Collins & Aikman Products 11.50%, 4/15/06 (a) ....................... 490 28,350 61,750 (28,350) 61,750 Delco Remy International, Inc. 11.00%, 5/01/09 (a)(b) .................... 120 36,400 88,825 (36,400) 88,825 Dura Operating Corp. 9.00%, 5/01/09 (a) ........................ 130 37,600 85,050 (37,600) 85,050 9.00%, 5/01/09 (a)(b) ..................... 40 14,100 23,625 (14,100) 23,625 Hayes Lemmerz International, Inc. 11.875%, 6/15/06 (a)(b) ................... 180 53,350 122,813 (53,350) 122,813 Lear Corp. 7.96%, 5/15/05 ............................ 250 254,472 -0- (254,472) -0- ------------- ------------- ------------- ------------- 424,272 382,063 (424,272) 382,063 ------------- ------------- ------------- ------------- BANKING - 1.9% Chohung Bank Co., Ltd. 11.875%, 4/01/10 (a)(b) ................... 200 52,375 155,895 (52,375) 155,895 Golden State Holdings 6.75%, 8/01/01 (a) ........................ 100 -0- 99,948 -0- 99,948 Hanvit Bank 12.75%, 3/01/10 (a)(b) .................... 325 80,625 268,750 (80,625) 268,750 ------------- ------------- ------------- ------------- 133,000 524,593 (133,000) 524,593 ------------- ------------- ------------- ------------- BROADCASTING/MEDIA - 3.1% Allbritton Communications Co. 8.875%, 2/01/08 (a) ....................... 250 -0- 250,000 -0- 250,000 Fox Family Worldwide, Inc. 9.25%, 11/01/07 (a) ....................... 675 175,875 507,500 (175,875) 507,500 Mediacom Broadband LLC 11.00%, 7/15/13 (a)(b) .................... 70 30,525 40,900 (30,525) 40,900 Primedia, Inc. 8.875%, 5/15/11 (a)(b) .................... 70 18,500 46,500 (18,500) 46,500 ------------- ------------- ------------- ------------- 224,900 844,900 (224,900) 844,900 ------------- ------------- ------------- ------------- BUILDING/REAL ESTATE - 2.0% D.R. Horton, Inc. 8.00%, 2/01/09 ............................ 250 240,000 -0- (240,000) -0- LNR Property Corp. 10.50%, 1/15/09 (a) ....................... 490 120,000 371,850 (120,000) 371,850 Meritage Corp. 9.75%, 6/01/11 (a)(b) ..................... 60 -0- 60,000 -0- 60,000 Schuler Homes, Inc. 9.375%, 7/15/09 (a)(b) .................... 65 -0- 65,325 -0- 65,325 10.50%, 7/15/11 (a)(b) .................... 60 -0- 60,300 -0- 60,300 ------------- ------------- ------------- ------------- 360,000 557,475 (360,000) 557,475 ------------- ------------- ------------- -------------
1 PORTFOLIO OF INVESTMENTS PRO-FORMA COMBINED (continued) Brinson Series Trust--High Income Portfolio Alliance Variable Products Series Fund--High Yield Portfolio ================================================================================
Combined Shares or Brinson Alliance Principal High Income High Yield Pro-Forma Amount Portfolio Portfolio Adjustments Combined (g) (000) (Value) (Value) (Value) (Value) --------------------------------------------------------------------------------------------------------------------------------- CABLE - 9.0% @Entertainment, Inc 14.50%, 7/15/08 ........................... $110 $ 35,475 $ -0- $ (35,475) $ -0- Adelphia Communications Corp. 10.25%, 6/15/11 (a) ....................... 155 50,006 103,950 (50,006) 103,950 10.875%, 10/01/10 (a) ..................... 175 50,006 127,187 (50,006) 127,187 Charter Communications Holdings LLC 9.625%, 11/15/09 (a)(b) ................... 60 -0- 60,375 -0- 60,375 10.00%, 5/15/11 (a)(b) .................... 155 121,800 35,700 (121,800) 35,700 10.75%, 10/01/09 (a) ...................... 845 221,025 671,512 (221,025) 671,512 11.75%, 5/15/11 (a)(b)( c) ................ 645 116,000 260,325 (116,000) 260,325 Comcast UK Cable Partners, Ltd. 11.20%, 11/15/07 (a)(c) ................... 250 -0- 171,250 -0- 171,250 EchoStar DBS Corp. 9.25%, 2/01/06 (a) ........................ 300 -0- 297,000 -0- 297,000 9.375%, 2/01/09 (a) ....................... 570 214,500 344,750 (214,500) 344,750 NTL Communications Corp. 11.20%, 11/15/01 .......................... 63 42,210 -0- (42,210) -0- 11.50%, 10/01/08 (a) ...................... 70 26,400 19,950 (26,400) 19,950 Park 'N View, Inc. warrants .................................. 842 8 -0- (8) -0- Telewest Communications Plc 11.00%, 10/01/07 (a)(c) ................... 500 168,500 254,250 (168,500) 254,250 UIH Australia Pacific, Inc. 14.00%, 5/15/06 ........................... 250 106,250 -0- (106,250) -0- United Pan-Europe Communications NV Series B 11.50%, 2/01/10 ........................... 30 10,800 -0- (10,800) -0- 13.75%, 2/01/10 (a) ....................... 100 -0- 15,500 -0- 15,500 14.50%, 7/15/08 (a) ....................... 265 -0- 86,788 -0- 86,788 ------------- ------------- ------------- ------------- 1,162,980 2,448,537 (1,162,980) 2,448,537 ------------- ------------- ------------- ------------- CHEMICALS - 3.1% Applied Extrusion Technologies, Inc. 10.75%, 7/01/11 ........................... 50 50,500 -0- (50,500) -0- Avecia Group Plc 11.00%, 7/01/09 (a) ....................... 500 204,000 300,000 (204,000) 300,000 Equistar Chemicals LP 8.50%, 2/15/04 (a) ........................ 50 -0- 48,400 -0- 48,400 Georgia Gulf Corp. 10.375%, 11/01/07 (a) ..................... 150 -0- 153,750 -0- 153,750 Huntsman ICI Chemicals LLC 10.125%, 7/01/09 (a) ...................... 425 123,125 297,000 (123,125) 297,000 Lyondell Chemical Co. 10.875%, 5/01/09 .......................... 140 137,900 -0- (137,900) -0- Millennium America, Inc. 9.25%, 6/15/08 (a)(b) ..................... 60 19,900 40,000 (19,900) 40,000 ------------- ------------- ------------- ------------- 535,425 839,150 (535,425) 839,150 ------------- ------------- ------------- -------------
2 Brinson Series Trust--High Income Portfolio Alliance Variable Products Series Fund--High Yield Portfolio ================================================================================
Combined Shares or Brinson Alliance Principal High Income High Yield Pro-Forma Amount Portfolio Portfolio Adjustments Combined (g) (000) (Value) (Value) (Value) (Value) --------------------------------------------------------------------------------------------------------------------------------- COMMUNICATIONS - 0.6% Tele1 Europe Holding AB 11.875%, 12/01/09 (a) ..................... $ 35 $ -0- $ 17,500 $ -0- $ 17,500 Tritel PCS, Inc. 10.375%, 1/15/11 (a)(b) ................... 200 45,625 138,000 (45,625) 138,000 ------------- ------------- ------------- ------------- 45,625 155,500 (45,625) 155,500 ------------- ------------- ------------- ------------- COMMUNICATIONS - FIXED - 1.6% Allegiance Telecom Inc. 12.875%, 5/15/08 (a) ...................... 185 127,600 35,400 (127,600) 35,400 Global Crossing Holdings Ltd. 8.70%, 8/01/07 ............................ 35 26,600 -0- (26,600) -0- Level 3 Communications, Inc. 11.00%, 3/15/08 (a) ....................... 275 -0- 122,375 -0- 122,375 McLeod Usa, Inc. 11.375%, 1/01/09 (a) ...................... 225 44,100 98,425 (44,100) 98,425 Metromedia Fiber Network, Inc. 10.00%, 11/15/08 (a) ...................... 55 9,625 11,550 (9,625) 11,550 10.00%, 12/15/09 (a) ...................... 30 -0- 11,550 -0- 11,550 NorthEast Optic Network, Inc. 12.75%, 8/15/08 ........................... 125 35,000 -0- (35,000) -0- Time Warner Telecom, Inc. 10.125%, 2/01/11 (a) ...................... 105 22,500 72,400 (22,500) 72,400 Viatel, Inc. 12.50%, 4/15/08 ........................... 250 7,500 -0- (7,500) -0- Williams Communications Group, Inc. 10.875%, 10/01/09 ......................... 125 50,000 -0- (50,000) -0- 11.70%, 8/01/08 (a) ....................... 85 -0- 35,700 -0- 35,700 11.875%, 8/01/10 (a) ...................... 135 -0- 56,700 -0- 56,700 ------------- ------------- ------------- ------------- 322,925 444,100 (322,925) 444,100 ------------- ------------- ------------- ------------- COMMUNICATIONS - MOBILE - 7.2% American Cellular Corp. 9.50%, 10/15/09 (a)(b) .................... 180 51,700 118,125 (51,700) 118,125 Dobson/Sygnet Communications 12.25%, 12/15/08 (a) ...................... 285 85,850 203,000 (85,850) 203,000 Iridium Capital Corp. LLC 14.00%, 7/15/05 (a)(d) .................... 550 -0- 25,438 -0- 25,438 Microcell Telecommunications, Inc. 14.00%, 6/01/06 ........................... 35 25,900 -0- (25,900) -0- 17.83%, 6/01/06 (a) ....................... 75 -0- 55,875 -0- 55,875 Nextel Communications, Inc. 5.25%, 1/15/10 (a) ........................ 295 53,154 126,075 (53,154) 126,075 9.375%, 11/15/09 (a) ...................... 10 -0- 7,950 -0- 7,950 9.50%, 2/01/11 ............................ 15 11,756 -0- (11,756) -0- 9.95%, 2/15/08 ............................ 250 160,000 -0- (160,000) -0- 10.65%, 9/15/07 (a)(c) .................... 60 -0- 42,525 -0- 42,525 Nextel International, Inc. 12.75%, 8/01/10 (a) ....................... 120 11,600 25,600 (11,600) 25,600 Nextel Partners, Inc. 11.00%, 3/15/10 (a) ....................... 195 46,200 106,650 (46,200) 106,650
3 PORTFOLIO OF INVESTMENTS PRO-FORMA COMBINED (continued) Brinson Series Trust--High Income Portfolio Alliance Variable Products Series Fund--High Yield Portfolio ================================================================================
Combined Brinson Alliance Principal High Income High Yield Pro-Forma Amount Portfolio Portfolio Adjustments Combined (g) (000) (Value) (Value) (Value) (Value) --------------------------------------------------------------------------------------------------------------------------------- Rogers Wireless Communications, Inc. 9.625%, 5/01/11 (a)(b) .................... $ 90 $ 30,150 $ 60,600 $ (30,150) $ 60,600 TeleCorp PCS, Inc. 10.625%, 7/15/10 (a) ...................... 500 -0- 472,500 -0- 472,500 11.625%, 4/15/09 (a)(c) ................... 350 61,000 157,500 (61,000) 157,500 Triton PCS, Inc. 11.00%, 5/01/08 (a) ....................... 50 -0- 40,562 -0- 40,562 Voicestream Wireless Co. 10.375%, 11/15/09 (a) ..................... 700 283,635 515,250 (283,635) 515,250 ------------- ------------- ------------- ------------- 820,945 1,957,650 (820,945) 1,957,650 ------------- ------------- ------------- ------------- CONGLOMERATES - 0.2% Netia Holdings BV 11.25%, 11/01/07 (a)(c ) .................. 175 19,500 49,375 (19,500) 49,375 ------------- ------------- ------------- ------------- CONSUMER MANUFACTURING - 0.2% Playtex Products, Inc. 9.375%, 6/01/11 (a)(b) .................... 85 25,438 61,350 (25,438) 61,350 ------------- ------------- ------------- ------------- CORPORATE - 1.3% Lyondell Chemical Co. 10.875%, 5/01/09 (a) ...................... 350 -0- 344,750 -0- 344,750 ------------- ------------- ------------- ------------- DIVERSIFIED INDUSTRIES - 0.0% Atlantic Express Transportation Corp. 10.75%, 2/01/04 ........................... 200 122,000 -0- (122,000) -0- ------------- ------------- ------------- ------------- ENERGY - 2.0% Chesapeake Energy Corp. 8.125%, 4/01/11 (a)(b) .................... 185 51,425 122,200 (51,425) 122,200 Dresser, Inc. 9.375%, 4/15/11 (a)(b) .................... 85 25,312 61,050 (25,312) 61,050 EOTT Energy Partners LP 11.00%, 10/01/09 (a) ...................... 110 37,712 80,625 (37,712) 80,625 Lone Star Technologies, Inc. 9.00%, 6/01/11 (a)(b) ..................... 75 24,125 48,500 (24,125) 48,500 PG&E National Energy Group, Inc. 10.375%, 5/16/11 (a)(b) ................... 225 69,872 154,951 (69,872) 154,951 R & B Falcon Corp. 9.50%, 12/15/08 ........................... 250 287,417 -0- (287,417) -0- Range Resources Corp. 8.75%, 1/15/07 (a)(b) ..................... 75 -0- 72,750 -0- 72,750 ------------- ------------- ------------- ------------- 495,863 540,076 (495,863) 540,076 ------------- ------------- ------------- ------------- ENTERTAINMENT & LEISURE - 0.9% Six Flags, Inc. 9.50%, 2/01/09 (a)(b) ..................... 175 74,906 100,375 (74,906) 100,375 9.75%, 6/15/07 (a) ........................ 100 -0- 101,000 -0- 101,000 10.00%, 4/01/08 (a)(c ) ................... 85 12,113 56,875 (12,113) 56,875 ------------- ------------- ------------- ------------- 87,019 258,250 (87,019) 258,250 ------------- ------------- ------------- ------------- FINANCIAL - 4.7% Conseco, Inc. 8.75%, 2/09/04 (a) ........................ 250 70,875 166,250 (70,875) 166,250 Dime Bancorp, Inc. 9.00%, 12/19/02 (a) ....................... 150 -0- 155,474 -0- 155,474
4 Brinson Series Trust--High Income Portfolio Alliance Variable Products Series Fund--High Yield Portfolio ================================================================================
Combined Brinson Alliance Principal High Income High Yield Pro-Forma Amount Portfolio Portfolio Adjustments Combined (g) (000) (Value) (Value) (Value) (Value) --------------------------------------------------------------------------------------------------------------------------------- Finova Capital Corp. 7.125%, 5/01/02 (a) ....................... $ 55 $ -0- $ 52,097 $ -0- $ 52,097 7.25%, 11/08/04 (a) ....................... 255 84,263 153,410 (84,263) 153,410 Intrawest Corp. 10.50%, 2/01/10 (a) ....................... 150 -0- 156,750 -0- 156,750 Renaissancere Capital Trust 8.54%, 3/01/27 (a) ........................ 175 -0- 142,643 -0- 142,643 Safeco Capital Trust I 8.072%, 7/15/37 (a) ....................... 540 128,946 329,662 (128,946) 329,662 W.R. Berkley Capital Trust 8.197%, 12/15/45 (a) ...................... 140 32,188 80,707 (32,188) 80,707 Willis Corroon Corp. 9.00%, 2/01/09 (a) ........................ 50 15,263 35,612 (15,263) 35,612 ------------- ------------- ------------- ------------- 331,535 1,272,605 (331,535) 1,272,605 ------------- ------------- ------------- ------------- FOOD/BEVERAGE - 0.4% Chiquita Brands International, Inc. 10.00%, 6/15/09 (a) ....................... 100 -0- 68,250 -0- 68,250 Del Monte Corp. 9.25%, 5/15/11 (a)(b) ..................... 50 15,300 35,175 (15,300) 35,175 ------------- ------------- ------------- ------------- 15,300 103,425 (15,300) 103,425 ------------- ------------- ------------- ------------- GAMING - 3.3% Ameristar Casinos, Inc. 10.75%, 2/15/09 (a)(b) .................... 175 52,250 131,250 (52,250) 131,250 Mandalay Resort Group 10.25%, 8/01/07 (a) ....................... 475 182,000 315,750 (182,000) 315,750 MGM Grand, Inc. 9.75%, 6/01/07 ............................ 250 266,250 -0- (266,250) -0- MGM Mirage, Inc. 8.375%, 2/01/11 (a) ....................... 250 100,625 151,688 (100,625) 151,688 Park Place Entertainment Corp. 7.875%, 12/15/05 .......................... 250 250,625 -0- (250,625) -0- 9.375%, 2/15/07 (a) ....................... 300 -0- 316,125 -0- 316,125 ------------- ------------- ------------- ------------- 851,750 914,813 (851,750) 914,813 ------------- ------------- ------------- ------------- GENERAL INDUSTRIAL - 0.0% Blount, Inc. 13.00%, 8/01/09 ........................... 150 90,000 -0- (90,000) -0- ------------- ------------- ------------- ------------- HEALTHCARE - 3.8% Concentra Operating Corp. 13.00%, 8/15/09 (a) ....................... 265 80,438 204,725 (80,438) 204,725 HCA-The Healthcare Co. 7.875%, 2/01/11 (a) ....................... 525 151,312 378,848 (151,312) 378,848 Iasis Healthcare Corp. 13.00%, 10/15/09 (a) ...................... 400 106,000 319,500 (106,000) 319,500 Triad Hospitals, Inc. 8.75%, 5/01/09 (a)(b) ..................... 95 30,525 66,462 (30,525) 66,462 11.00%, 5/15/09 (a) ....................... 100 32,325 75,775 (32,325) 75,775 ------------- ------------- ------------- ------------- 400,600 1,045,310 (400,600) 1,045,310 ------------- ------------- ------------- -------------
5 PORTFOLIO OF INVESTMENTS PRO-FORMA COMBINED (continued) Brinson Series Trust--High Income Portfolio Alliance Variable Products Series Fund--High Yield Portfolio ================================================================================
Combined Shares or Brinson Alliance Principal High Income High Yield Pro-Forma Amount Portfolio Portfolio Adjustments Combined (g) (000) (Value) (Value) (Value) (Value) --------------------------------------------------------------------------------------------------------------------------------- HOME FURNISHINGS - 0.3% Sealy Mattress Co. 9.875%, 12/15/07 (a)(b) ................... $115 $ 34,562 $ 79,400 $ (34,562) $ 79,400 ------------- ------------- ------------- ------------- HOTEL/LODGING - 2.2% Extended Stay America, Inc. 9.875%, 6/15/11 (a)(b) .................... 90 29,934 59,850 (29,934) 59,850 Felcor Lodging LP 8.50%, 6/01/11 (a)(b) ..................... 90 57,300 28,800 (57,300) 28,800 9.50%, 9/15/08 (a)(b) ..................... 100 -0- 101,000 -0- 101,000 Host Marriott LP 8.375%, 2/15/06 ........................... 200 195,500 -0- (195,500) -0- 9.25%, 10/01/07 (a) ....................... 410 -0- 414,100 -0- 414,100 ------------- ------------- ------------- ------------- 282,734 603,750 (282,734) 603,750 ------------- ------------- ------------- ------------- INDUSTRIAL - 3.6% Amtrol, Inc. 10.625%, 12/31/06 (a) ..................... 145 -0- 119,625 -0- 119,625 Applied Extrusion Technologies, Inc. 10.75%, 7/01/11 (a)(b) .................... 105 -0- 106,575 -0- 106,575 Flowserve Corp. 12.25%, 8/15/10 (a) ....................... 250 -0- 268,750 -0- 268,750 Hexcel Corp. 9.75%, 1/15/09 (a) ........................ 105 28,875 72,000 (28,875) 72,000 9.75%, 1/15/09 (a)(b) ..................... 75 24,063 48,000 (24,063) 48,000 LIN Holdings Co. 10.00%, 3/01/08 (a) ....................... 110 27,475 58,875 (27,475) 58,875 Resolution Performance 13.50%, 11/15/10 (a) ...................... 100 -0- 109,000 -0- 109,000 Russell-Stanley Holdings, Inc. 10.875%, 2/15/09 (a) ...................... 500 -0- 77,500 -0- 77,500 Service Corp. International 6.00%, 12/15/05 (a) ....................... 190 69,962 87,675 (69,962) 87,675 6.30%, 3/15/20 (a) ........................ 15 4,713 9,375 (4,713) 9,375 6.50%, 3/15/08 (a) ........................ 30 -0- 24,300 -0- 24,300 ------------- ------------- ------------- ------------- 155,088 981,675 (155,088) 981,675 ------------- ------------- ------------- ------------- MEDIA - 0.0% Paxson Communications Corp. 10.75%, 7/15/08 ........................... 30 30,000 -0- (30,000) -0- ------------- ------------- ------------- ------------- MINING & METALS - 0.2% Republic Technologies International 13.75%, 7/15/09 (a) ....................... 500 -0- 60,000 -0- 60,000 warrants, expiring 7/15/09 (b)(e) ......... 500 -0- 5 -0- 5 ------------- ------------- ------------- ------------- -0- 60,005 -0- 60,005 ------------- ------------- ------------- ------------- PAPER/PACKAGING - 5.3% Doman Industries, Ltd. 12.00%, 7/01/04 (a) ....................... 575 180,250 412,000 (180,250) 412,000 Owens-Illinois, Inc. 7.80%, 5/15/18 (a) ........................ 120 24,400 53,125 (24,400) 53,125 7.85%, 5/15/04 (a) ........................ 90 24,400 44,275 (24,400) 44,275
6 Brinson Series Trust--High Income Portfolio Alliance Variable Products Series Fund--High Yield Portfolio ================================================================================
Combined Shares or Brinson Alliance Principal High Income High Yield Pro-Forma Amount Portfolio Portfolio Adjustments Combined (g) (000) (Value) (Value) (Value) (Value) --------------------------------------------------------------------------------------------------------------------------------- Pliant Corp. warrants, expiring 6/01/10 (b)(e) ......... 125 $ -0- $ 12 $ -0- $ 12 Riverwood International Corp. 10.625%, 8/01/07 (a) ...................... $450 102,000 360,500 (102,000) 360,500 Stone Container Corp. 9.25%, 2/01/08 (a)(b) ..................... 275 76,312 204,250 (76,312) 204,250 9.75%, 2/01/11 (a)(b) ..................... 325 76,313 256,250 (76,313) 256,250 Tembec Industries, Inc. 8.625%, 6/30/09 (a) ....................... 350 255,000 102,500 (255,000) 102,500 ------------- ------------- ------------- ------------- 738,675 1,432,912 (738,675) 1,432,912 ------------- ------------- ------------- ------------- PETROLEUM PRODUCTS - 0.6% Frontier Oil Corp. 11.75%, 11/15/09 (a) ...................... 150 -0- 161,250 -0- 161,250 ------------- ------------- ------------- ------------- PUBLIC UTILITIES - ELECTRIC & GAS - 3.8% AES Corp. 8.875%, 2/15/11 (a) ....................... 315 155,887 156,000 (155,887) 156,000 9.375%, 9/15/10 (a)(b) .................... 200 -0- 203,000 -0- 203,000 Calpine Canada Energy Finance 8.50%, 5/01/08 (a) ........................ 470 146,244 312,383 (146,244) 312,383 Calpine Corp. 8.625%, 8/15/10 (a) ....................... 100 24,309 72,692 (24,309) 72,692 CMS Energy Corp. 8.50%, 4/15/11 (a) ........................ 90 29,138 58,370 (29,138) 58,370 Northeast Utilities 8.38%, 3/01/05 (a) ........................ 10 -0- 9,841 -0- 9,841 PSEG Energy Holdings, Inc. 10.00%, 10/01/09 (a) ...................... 200 -0- 215,509 -0- 215,509 ------------- ------------- ------------- ------------- 355,578 1,027,795 (355,578) 1,027,795 ------------- ------------- ------------- ------------- PUBLISHING - 0.2% Quebecor Media, Inc. 11.125%, 7/15/11 (a)(b) ................... 90 29,442 60,075 (29,442) 60,075 ------------- ------------- ------------- ------------- RETAIL - 1.3% Jostens, Inc. 12.75%, 5/01/10 (a) ....................... 280 80,400 204,000 (80,400) 204,000 warrants, expiring 5/01/10 (b)(e) ......... 240 800 3,025 (800) 3,025 Rite Aid Corp. 11.25%, 7/01/08 (a)(b) .................... 140 40,350 101,375 (40,350) 101,375 Saks, Inc. 8.25%, 11/15/08 (a) ....................... 120 50,050 59,475 (50,050) 59,475 ------------- ------------- ------------- ------------- 171,600 367,875 (171,600) 367,875 ------------- ------------- ------------- ------------- SERVICES - 3.9% Allied Waste North America, Inc. 8.875%, 4/01/08 (a)(b) .................... 285 87,231 206,250 (87,231) 206,250 10.00%, 8/01/09 (a) ....................... 700 205,500 516,250 (205,500) 516,250 Avis Rent a Car, Inc. 11.00%, 5/01/09 (a) ....................... 250 -0- 280,313 -0- 280,313 Stewart Enterprises, Inc. 10.75%, 7/01/08 (a)(b) .................... 75 25,750 51,750 (25,750) 51,750 ------------- ------------- ------------- ------------- 318,481 1,054,563 (318,481) 1,054,563 ------------- ------------- ------------- -------------
7 PORTFOLIO OF INVESTMENTS PRO-FORMA COMBINED (continued) Brinson Series Trust--High Income Portfolio Alliance Variable Products Series Fund--High Yield Portfolio ================================================================================
Combined Shares or Brinson Alliance Principal High Income High Yield Pro-Forma Amount Portfolio Portfolio Adjustments Combined (g) (000) (Value) (Value) (Value) (Value) --------------------------------------------------------------------------------------------------------------------------------- TECHNOLOGY - 1.5% Fairchild Semiconductor Corp. 10.125%, 3/15/07 (a) ...................... $ 275 $ 120,000 $ 144,750 $ (120,000) $ 144,750 10.50%, 2/01/09 (a) ....................... 100 -0- 98,000 -0- 98,000 Filtronic Plc 10.00%, 12/01/05 (a) ...................... 275 52,688 141,500 (52,688) 141,500 ------------- ------------- ------------- ------------- 172,688 384,250 (172,688) 384,250 ------------- ------------- ------------- ------------- Total Corporate Debt Obligations (cost $20,644,185) ........................ 8,757,925 19,090,207 (8,757,925) 19,090,207 ------------- ------------- ------------- ------------- SOVEREIGN DEBT OBLIGATION - 0.8% United Mexican States 11.375%, 9/15/16 (cost $223,074) (a) ....................... 275 102,000 228,475 (102,000) 228,475 ------------- ------------- ------------- ------------- PREFERRED STOCKS - 5.9% CABLE - 2.1% CSC Holdings, Inc. (f) ....................... 5,427 -0- 580,689 -0- 580,689 ------------- ------------- ------------- ------------- COMMUNICATIONS - 1.1% Global Crossing Holdings, Ltd. 10.50%, 6/01/02 (f) ....................... 7,000 115,000 288,750 (115,000) 288,750 ------------- ------------- ------------- ------------- COMMUNICATIONS - FIXED - 0.9% Intermedia Communication 13.50%, 3/31/09 (f) ....................... 356 11,400 242,299 (11,400) 242,299 XO Communications, Inc. 14.00%, 2/01/09 (f) ....................... 105 158 333 (158) 333 ------------- ------------- ------------- ------------- 11,558 242,632 (11,558) 242,632 ------------- ------------- ------------- ------------- COMMUNICATIONS - MOBILE - 1.3% Nextel Communications, Inc. 11.125%, 2/15/03 (f) ...................... 637 -0- 350,350 -0- 350,350 ------------- ------------- ------------- ------------- FINANCIAL - 0.5% Sovereign Real Estate Investor Trust 12.00%, 8/29/49 (a)(b)(f) ................. 215 84,575 130,000 (84,575) 130,000 ------------- ------------- ------------- ------------- Total Preferred Stocks (cost $1,928,926) ......................... 211,133 1,592,421 (211,133) 1,592,421 ------------- ------------- ------------- ------------- SHORT-TERM INVESTMENTS - 18.8% TIME DEPOSIT - 18.8% State Street Euro Dollar 3.25%, 7/02/01 (amortized cost $5,128,000) ............... 5,128 -0- 5,128,000 -0- 5,128,000 ------------- ------------- ------------- -------------
8 Brinson Series Trust--High Income Portfolio Alliance Variable Products Series Fund--High Yield Portfolio ================================================================================
Brinson Alliance Principal High Income High Yield Pro-Forma Amount Portfolio Portfolio Adjustments Combined (g) (000) (Value) (Value) (Value) (Value) --------------------------------------------------------------------------------------------------------------------------------- REPURCHASE AGREEMENT - 0.0% State Street Bank and Trust Co. 3.93%, dated 6/29/01, due 7/02/01 (cost $347,000; collateralized by $360,000 U.S. Treasury Bills, 0.00%, 12/27/01, value $353,700; proceeds $347,114) (cost $347,000) ........ $347 $ 347,000 $ -0- $ (347,000) $ -0- ------------- ------------- ------------- ------------- TOTAL INVESTMENTS - 95.6% (cost $27,924,185) ........................ 9,418,058 26,039,103 (9,418,058) 26,039,103 Other assets less liabilities - 4.4% ......... 210,594 511,957 473,808 1,196,359 ------------- ------------- ------------- ------------- NET ASSETS - 100% ............................ $ 9,628,652 $ 26,551,060 $ (8,944,250) $ 27,235,462 ============= ============= ============= =============
---------- (a) Securities, or portions thereof, with an aggregate market value of $19,445,640 have been segregated to collateralize forward exchange currency contracts. (b) Securities exempt from registration under Rule 144A of the Securities Act of 1933. These securities may be resold in transactions exempt from registration normally applied to certain qualified buyers. At June 30, 2001, the aggregate market value of these securities amounted to $4,139,738 or 15.2% of net assets. (c) Indicates a security that has a zero coupon that remains in effect until a predetermined date at which time the stated coupon rate becomes effective until final maturity. (d) Security is in default and is non-income producing. (e) Non-income producing security. (f) PIK (Paid-in-kind) preferred quarterly stock payments. (g) The pro-forma combined information is prepared based on merged net assets net of the withdrawal of seed capital of $8,944,250 by Brinson before consummation of the acquisition. See note to financial statements. 9 STATEMENT OF ASSETS AND LIABILITIES June 30, 2001 (unaudited) Brinson Series Trust--High Income Portfolio Alliance Variable Products Series Fund--High Yield Portfolio ================================================================================
Brinson Alliance High Income High-Yield Pro-Forma Portfolio Portfolio Adjustments Combined (a) ============= ============= ============= ============= ASSETS Investments in securities, at value (cost $27,924,185) ............. $ 9,418,058 $ 26,039,103 $ (9,418,058) $ 26,039,103 Cash .............................. 938 581 -0- 1,519 Receivable for investment securities sold ................ 344,666 106,126 473,808 924,600 Interest receivable ............... 247,398 573,779 -0- 821,177 Other assets ...................... 43 -0- -0- 43 ------------- ------------- ------------- ------------- Total assets ...................... 10,011,103 26,719,589 (8,944,250) 27,786,442 ------------- ------------- ------------- ------------- LIABILITIES Payable for investment securities purchased ...................... 345,827 115,016 -0- 460,843 Payable to affiliate .............. 4,069 -0- -0- 4,069 Advisory fee payable .............. -0- 14,460 -0- 14,460 Unrealized depreciation of forward exchange currency contracts ...................... -0- 414 -0- 414 Accrued expenses and other liabilities .................... 32,555 38,639 -0- 71,194 ------------- ------------- ------------- ------------- Total liabilities ................. 382,451 168,529 -0- 550,980 ------------- ------------- ------------- ------------- NET ASSETS ........................... $ 9,628,652 $ 26,551,060 $ (8,944,250) $ 27,235,462 ============= ============= ============= ============= Class H Shares Class A Shares Class A Shares Net assets ........................ $ 9,628,652 $ 26,551,060 $ (8,944,250) $ 27,235,462 ============= ============= ============= ============= Shares of capital stock outstanding (b) ................ 1,141,511 3,579,858 (1,049,274) 3,672,095 ============= ============= ============= ============= Net asset value per share ......... $ 8.44 $ 7.42 $ 7.42 ============= ============= =============
---------- (a) The pro-forma combined information is prepared based on merged net assets net of the withdrawal of seed capital of $8,944,250 by Brinson before consummation of the acquisition. (b) The Class H Shares of the High Income Portfolio has characteristics substantially similar to Class A shares of the High-Yield Portfolio. Class H and Class A shares are redeemed at the net asset value and do not pay 12b-1 fees. See notes to financial statements. 10 STATEMENT OF OPERATIONS Twelve Months Ended June 30, 2001 (unaudited) Brinson Series Trust--High Income Portfolio Alliance Variable Products Series Fund--High Yield Portfolio ================================================================================
Brinson Alliance High Income High-Yield Pro-Forma Portfolio Portfolio Adjustments Combined (a) ============= ============= ============= ============= INVESTMENT INCOME Interest ....................... $ 1,121,796 $ 2,331,914 $ (1,043,270) $ 2,410,440 Dividends (net of foreign withholding taxes of $196) .. 14,804 74,491 (13,768) 75,527 ------------- ------------- ------------- ------------- Total investment income ........ 1,136,600 2,406,405 (1,057,038) 2,485,967 ------------- ------------- ------------- ------------- EXPENSES Advisory fee ................... 52,948 181,607 (47,577) 186,978 (a) Audit and legal ................ 41,908 30,537 (41,337) 31,108 (b) Printing ....................... 28,589 23,292 (28,105) 23,776 (b) Custodian ...................... 7,231 67,467 (6,845) 67,853 (c) Directors' fees ................ 7,500 1,268 (7,500) 1,268 (b) Transfer agency ................ 1,500 932 (1,500) 932 (b) Administrative ................. -0- 67,281 -0- 67,281 (b) Miscellaneous .................. 7,947 520 (7,585) 882 (b) ------------- ------------- ------------- ------------- Total expenses ................. 147,623 372,904 (140,449) 380,078 Expenses waived and reimbursed . -0- (142,867) -0- (142,867) ------------- ------------- ------------- ------------- Net expenses ................... 147,623 230,037 (140,449) 237,211 ------------- ------------- ------------- ------------- Net investment income .......... 988,977 2,176,368 (916,589) 2,248,756 ------------- ------------- ------------- ------------- REALIZED AND UNREALIZED GAIN (LOSS) ON INVESTMENTS Net realized loss on investment transactions ................ (1,554,834) (2,058,768) 1,445,996 (2,167,606) Net realized gain (loss) on foreign currency transactions (1,763) 2,868 1,640 2,745 Net change in unrealized appreciation/depreciation of: Investments ................. 593,075 1,164,869 (551,560) 1,206,384 Foreign currency denominated assets and liabilities .... -0- (415) -0- (415) ------------- ------------- ------------- ------------- Net loss on investments and foreign currency transactions ................ (963,522) (891,446) 896,076 (958,892) ------------- ------------- ------------- ------------- NET INCREASE IN NET ASSETS FROM OPERATIONS ................ $ 25,455 $ 1,284,922 $ (20,513) $ 1,289,864 ============= ============= ============= =============
---------- * The pro-forma combined information is prepared based on merged net assets net of the withdrawal by Brinson of seed capital of $8,944,250 at the beginning of the period on July 1, 2000. (a) Advisory fee based on an annual rate of .75% of the total combined average net assets for the twelve months ended June 30, 2001. (b) Expenses are based on one fund. (c) Custodian fees are based on monthly fixed fees and on average net assets. See notes to financial statements. 11 NOTES TO PRO-FORMA COMBINED FINANCIAL STATEMENTS June 30, 2001 (unaudited) Brinson Series Trust--High Income Portfolio Alliance Variable Products Series Fund--High Yield Portfolio ================================================================================ NOTE A: General The Pro-Forma Financial Statements give effect to the proposed acquisition of the assets of Brinson Series Trust - High Income Portfolio by Alliance Variable Products Series Fund - High Yield Portfolio (the "Portfolio") pursuant to an Agreement and Plan of Acquisition and Termination. The acquisition would be accomplished by a tax-free exchange of the assets of Brinson Series Trust - High Income Portfolio for shares of the Portfolio. The unaudited Pro-Forma Portfolio of Investments, Statements of Assets and Liabilities and of Operations have been prepared as though the acquisition had been effective June 30, 2001 and should be read in conjunction with the historical financial statements and schedules of investments of the Portfolio, included in the Statement of Additional information. The Pro-Forma Statement of Operations has been prepared under the assumption that certain expenses would be lower for the combined entity as a result of the acquisition. The expense of the acquisition, including the cost of proxy solicitation, will be borne by Alliance Capital Management L.P. -------------------------------------------------------------------------------- NOTE B: Significant Accounting Policies The financial statements have been prepared in accordance with accounting principles generally accepted in the United States, which require management to make certain estimates and assumptions that affect the reported amounts of assets and liabilities in the financial statements and amounts of income and expenses during the reporting period. Actual results could differ from those estimates. 1. Security Valuation Portfolio securities traded on a national securities exchange or on a foreign securities exchange (other than foreign securities exchanges whose operations are similar to those of the United States over-the-counter market) or on The Nasdaq Stock Market, Inc., are generally valued at the last reported sales price or if no sale occurred, at the mean of the closing bid and asked prices on that day. Readily marketable securities traded in the over-the-counter market, securities listed on a foreign securities exchange whose operations are similar to the U.S. over-the-counter market, and securities listed on a national securities exchange whose primary market is believed to be over-the-counter (but excluding securities traded on The Nasdaq Stock Market, Inc.), are valued at the mean of the current bid and asked prices. U.S. government and fixed income securities which mature in 60 days or less are valued at amortized cost, unless this method does not represent fair value. Securities for which current market quotations are not readily available are valued at their fair value as determined in good faith by, or in accordance with procedures adopted by, the Board of Directors. Fixed income securities may be valued on the basis of prices obtained from a pricing service when such prices are believed to reflect the fair market value of such securities. 2. Currency Translation Assets and liabilities denominated in foreign currencies and commitments under forward exchange currency contracts are translated into U.S. dollars at the mean of the quoted bid and asked price of such currencies against the U.S. dollar. Purchases and sales of portfolio securities are translated at the rates of exchange prevailing when such securities were acquired or sold. Income and expenses are translated at rates of exchange prevailing when accrued. Net realized gains and losses on foreign currency transactions represent foreign exchange gains and losses from sales and maturities of securities and forward exchange currency contracts, holdings of foreign currencies, exchange gains and losses realized between the trade and settlement dates on investment transactions, and the difference between the amounts of interest, dividends and foreign withholding tax reclaims recorded on the Portfolio's books and the U.S. dollar equivalent amounts actually received or paid. Net unrealized currency gains and losses from valuing foreign currency denominated assets and liabilities at period end exchange rates are reflected as a component of net unrealized appreciation or depreciation of investments and foreign currency denominated assets and liabilities. 3. Taxes It is the Portfolio's policy to meet the requirements of the Internal Revenue Code applicable to regulated invest- 12 NOTES TO PRO-FORMA COMBINED FINANCIAL STATEMENTS (continued) Brinson Series Trust--High Income Portfolio Alliance Variable Products Series Fund--High Yield Portfolio ================================================================================ ment companies and to distribute all of its investment company taxable income and net realized gains, if any, to shareholders. Therefore, no provisions for federal income or excise taxes are required. 4. Investment Income and Investment Transactions Dividend income is recorded on the ex-dividend date. Interest income is accrued daily. Investment transactions are accounted for on the date securities are purchased or sold. The Portfolio accretes discounts as adjustments to interest income. Investment gains and losses are determined on the identified cost basis. 5. Dividends and Distributions The Portfolio declares and distributes dividend and distributions from net investment income and net realized gains, respectively, if any, at least annually. Income dividends and capital gains distributions to shareholders are recorded on the ex-dividend date. Income dividends and capital gains distributions are determined in accordance with federal tax regulations and may differ from those determined in accordance with accounting principles generally accepted in the United States. To the extent these differences are permanent, such amounts are reclassified within the capital accounts based on their federal tax basis treatment; temporary differences do not require such reclassification. -------------------------------------------------------------------------------- NOTE C: Advisory Fee and Other Transactions with Affiliates Under the terms of an investment advisory agreement, the Portfolio pays Alliance Capital Management L.P. (the "Adviser"), an investment advisory fee at an annualized rate of .75% of the Portfolio's average daily net assets. For the twelve months ended June 30, 2001, the Adviser agreed to waive its fee and to reimburse the additional operating expenses to the extent necessary to limit total operating expenses on an annual basis to .95% of the average daily net assets for Class A shares. Expense waivers/reimbursements, if any, are accrued daily and paid monthly. For the twelve months ended June 30, 2001, such waivers/reimbursements would amount to $142,867. 13 A Guide to the Portfolios' Financial Statements from each Acquiring Portfolio's Semi-Annual Report, dated June 30, 2001, and from each Acquired Portfolio's Semi-Annual Report, dated June 30, 2001. The following pages constitute the financial statements of each Acquiring Portfolio and each Acquired Portfolio. o The Portfolio of Investments lists all of a Portfolio's investments and their values as of the last day of the reporting period. Holdings are organized by asset type and industry sector, country, or state to show areas of concentration and diversification. o The statement of assets and liabilities shows how a Portfolio's net assets and share price are determined. All investment and noninvestment assets are added together. Any unpaid expenses and other liabilities are subtracted from this total. The result is divided by the number of shares to determine the net asset value per share, which is calculated separately for each class of shares. o The statement of operations shows a Portfolio's net investment gain or loss for the reporting period. This is determined by adding up all the Portfolio's earnings -- from dividends and interest income -- and subtracting its operating expenses. This statement also lists any net gain or loss the Portfolio realized on the sales of its holdings and -- for holdings that remain in the portfolio -- any change in unrealized gains or losses over the period. Statement of changes in net assets shows how the Portfolio's net assets were affected by distributions to shareholders and by changes in the number of the Portfolio's shares. It lists distributions and their sources (net investment income or realized capital gains) over the current reporting period and the most recent fiscal year-end. The distributions listed here may not match the sources listed in the Statement of operations because the distributions are determined on a tax basis and may be paid in a different period from the one in which they were earned. o The statement of changes and assets shows the increases and decreases in a Portfolio's assets. o The financial highlights provide an overview of the Portfolio's investment results, per-share distributions, expense ratios, net investment income ratios and portfolio turnover in one summary table, reflecting the five most recent reporting periods and the current reporting period. A separate table is provided for each share class. ALLIANCE ------------------------------ VARIABLE PRODUCTS ------------------------------ SERIES FUND ------------------------------ TOTAL RETURN PORTFOLIO ------------------------------ SEMI-ANNUAL REPORT JUNE 30, 2001 Investment Products Offered --------------------------- > Are Not FDIC Insured > May Lose Value > Are Not Bank Guaranteed --------------------------- TOTAL RETURN PORTFOLIO TEN LARGEST HOLDINGS June 30, 2001 (unaudited) Alliance Variable Products Series Fund ================================================================================ -------------------------------------------------------------------------------- U.S. $ VALUE PERCENT OF NET ASSETS -------------------------------------------------------------------------------- U.S. Treasury Notes $ 19,272,737 13.0% -------------------------------------------------------------------------------- Federal National Mortgage Assoc. 11,254,929 7.6 -------------------------------------------------------------------------------- U.S. Treasury Bonds 4,904,801 3.3 -------------------------------------------------------------------------------- AT&T Corp. 4,664,527 3.1 -------------------------------------------------------------------------------- Citigroup, Inc. 3,963,000 2.6 -------------------------------------------------------------------------------- Tyco International, Ltd. 3,815,000 2.6 -------------------------------------------------------------------------------- Household International, Inc. 3,568,450 2.4 -------------------------------------------------------------------------------- Philip Morris Cos., Inc. 3,552,500 2.4 -------------------------------------------------------------------------------- Kroger Co. 3,375,000 2.3 -------------------------------------------------------------------------------- J.P. Morgan Chase & Co. 3,345,000 2.2 -------------------------------------------------------------------------------- $ 61,715,944 41.5% -------------------------------------------------------------------------------- 1 TOTAL RETURN PORTFOLIO PORTFOLIO OF INVESTMENTS June 30, 2001 (unaudited) Alliance Variable Products Series Fund ================================================================================ Company Shares U.S. $ Value -------------------------------------------------------------------------------- COMMON STOCKS - 61.7% FINANCE - 15.4% BANKING - MONEY CENTERS - 2.3% J.P. Morgan Chase & Co. ...................... 75,000 $ 3,345,000 ----------- BANKS - REGIONAL - 5.4% Bank of America Corp. ........................ 45,000 2,701,350 Bank One Corp. ............................... 80,000 2,864,000 KeyCorp. ..................................... 65,000 1,693,250 National City Corp. .......................... 25,000 769,500 ----------- 8,028,100 ----------- INSURANCE - 1.6% ACE, Ltd. .................................... 20,000 781,800 PMI Group, Inc. .............................. 11,000 788,260 XL Capital, Ltd. Cl.A ........................ 10,000 821,000 ----------- 2,391,060 ----------- SAVINGS AND LOAN - 0.5% Washington Mutual, Inc. ...................... 18,500 694,675 ----------- MISCELLANEOUS - 5.6% Citigroup, Inc. .............................. 75,000 3,963,000 Household International, Inc. ................ 53,500 3,568,450 MBNA Corp. ................................... 25,000 823,750 ----------- 8,355,200 ----------- 22,814,035 ----------- CONSUMER STAPLES - 8.6% BEVERAGES - 2.1% Anheuser Busch Cos., Inc. .................... 55,000 2,266,000 The Pepsi Bottling Group, Inc. ...................................... 20,000 802,000 ----------- 3,068,000 ----------- COSMETICS - 1.5% Avon Products, Inc. .......................... 50,000 2,314,000 ----------- HOUSEHOLD PRODUCTS - 0.3% Colgate-Palmolive Co. ........................ 8,500 501,415 ----------- RETAIL - FOOD & DRUG - 2.3% Kroger Co. (a) ............................... 135,000 3,375,000 ----------- TOBACCO - 2.4% Philip Morris Cos., Inc. ..................... 70,000 3,552,500 ----------- 12,810,915 ----------- ENERGY - 7.6% DOMESTIC INTEGRATED - 1.0% Kerr-McGee Corp. ............................. 21,500 1,424,805 ----------- INTERNATIONAL - 2.8% BP Plc (ADR) (United Kingdom) .......................... 50,000 2,492,500 Chevron Corp. ................................ 8,500 769,250 Exxon Mobil Corp. ............................ 10,000 873,500 ----------- 4,135,250 ----------- OIL SERVICE - 1.9% Baker Hughes, Inc. ........................... 30,000 1,005,000 Noble Drilling Corp. (a) ..................... 27,500 900,625 Transocean Sedco Forex, Inc. ................. 22,500 928,125 ----------- 2,833,750 ----------- MISCELLANEOUS - 1.9% Dynegy, Inc. ................................. 62,500 2,906,250 ----------- 11,300,055 ----------- HEALTH CARE - 5.8% DRUGS - 1.9% Pharmacia Corp. .............................. 62,500 2,871,875 ----------- MEDICAL PRODUCTS - 1.8% Abbott Laboratories .......................... 16,000 768,160 Guidant Corp. (a) ............................ 7,500 270,000 Johnson & Johnson ............................ 32,500 1,625,000 ----------- 2,663,160 ----------- MEDICAL SERVICES - 2.1% IMS Health, Inc. ............................. 26,000 741,000 Tenet Healthcare Corp. ....................... 45,000 2,321,550 ----------- 3,062,550 ----------- 8,597,585 ----------- CONSUMER SERVICES - 5.7% AIRLINES - 1.8% AMR Corp. .................................... 40,000 1,445,200 Continental Airlines, Inc. Cl.B (a) .................................. 25,000 1,231,250 ----------- 2,676,450 ----------- BROADCASTING & CABLE - 2.8% AT&T Corp. - Liberty Media Group Cl.A (a) ............................ 50,000 874,500 Comcast Corp. Cl.A (a) ....................... 75,000 3,255,000 ----------- 4,129,500 ----------- ENTERTAINMENT & LEISURE - 0.7% Royal Caribbean Cruises, Ltd. ...................................... 15,000 331,650 Walt Disney Co. .............................. 25,000 722,250 ----------- 1,053,900 ----------- RETAIL - GENERAL MERCHANDISE - 0.4% Limited, Inc. ................................ 40,000 660,800 ----------- 8,520,650 ----------- UTILITIES - 5.6% ELECTRIC & GAS UTILITIES - 1.7% AES Corp. (a) ................................ 17,500 753,375 Duke Energy Corp. ............................ 13,500 526,635 FirstEnergy Corp. ............................ 20,000 643,200 FPL Group, Inc. .............................. 10,000 602,100 ----------- 2,525,310 ----------- TELEPHONE UTILITIES - 3.9% AT&T Corp. ................................... 127,500 2,805,000 BellSouth Corp. .............................. 17,500 704,725 SBC Communications, Inc. ..................... 40,000 1,602,400 Sprint Corp. ................................. 17,500 373,800 2 Alliance Variable Products Series Fund ================================================================================ Company Shares U.S. $ Value -------------------------------------------------------------------------------- WorldCom, Inc. ............................... 17,500 $ 248,500 WorldCom, Inc. - MCI Group ................... 700 11,270 ----------- 5,745,695 ----------- 8,271,005 ----------- TECHNOLOGY - 5.1% COMPUTER SERVICES - 1.1% Electronic Data Systems Corp. ..................................... 12,500 781,250 First Data Corp. ............................. 12,500 803,125 ----------- 1,584,375 ----------- CONTRACT MANUFACTURING - 1.8% Flextronics International, Ltd. (Singapore) (a) ........................... 50,000 1,305,500 Sanmina Corp. (a) ............................ 40,000 936,400 Solectron Corp. (a) .......................... 20,000 366,000 ----------- 2,607,900 ----------- SEMI-CONDUCTOR COMPONENTS - 1.8% Fairchild Semiconductor Corp. (a) ................................. 25,000 575,000 Micron Technology, Inc. (a) .................. 52,500 2,157,750 ----------- 2,732,750 ----------- SOFTWARE - 0.4% Amdocs, Ltd. (Guerensey) (a) ................. 12,500 673,125 ----------- 7,598,150 ----------- MULTI-INDUSTRY COMPANIES - 3.4% Honeywell International, Inc. ................ 36,000 1,259,640 Tyco International, Ltd. ..................... 70,000 3,815,000 ----------- 5,074,640 ----------- CAPITAL GOODS - 2.2% MISCELLANEOUS - 2.2% General Electric Co. ......................... 15,000 731,250 United Technologies Corp. .................... 35,000 2,564,100 ----------- 3,295,350 ----------- BASIC INDUSTRIES - 1.8% CHEMICALS - 1.5% E.I. du Pont de Nemours & Co. ....................................... 17,500 844,200 Eastman Chemical Co. ......................... 7,000 333,410 Lyondell Chemical Co. ........................ 50,000 769,000 Solutia, Inc. ................................ 25,000 318,750 ----------- 2,265,360 ----------- MINING & METALS - 0.3% Alcoa, Inc. .................................. 11,500 453,100 ----------- 2,718,460 ----------- AUTOS & TRANSPORTATION - 0.5% RAILROAD - 0.5% Union Pacific Corp. .......................... 14,000 768,740 ----------- Total Common Stocks (cost $82,294,377) ........................ 91,769,585 ----------- Principal Amount Company (000) U.S. $ Value -------------------------------------------------------------------------------- U.S. GOVERNMENT & AGENCY OBLIGATIONS - 23.8% Federal National Mortgage Assoc 5.50%, 3/15/11 ............................ $ 2,500 $ 2,385,257 6.00%, 12/15/05 ........................... 1,000 1,019,840 6.625%, 10/15/07 .......................... 2,250 2,350,193 6.75%, 8/15/02 ............................ 5,350 5,499,639 U.S. Treasury Bonds 6.25%, 8/15/23 ............................ 1,400 1,456,868 6.875%, 8/15/25 ........................... 1,615 1,810,561 8.125%, 8/15/19 ........................... 1,315 1,637,372 U.S. Treasury Notes 5.00%, 2/15/11 ............................ 7,000 6,791,050 5.625%, 5/15/08 ........................... 800 831,496 5.75%, 8/15/10 ............................ 725 741,784 6.125%, 8/31/02 ........................... 1,500 1,535,625 6.25%, 2/15/07 ............................ 4,600 4,854,058 6.50%, 10/15/06 (b) ....................... 250 266,230 6.875%, 5/15/06 ........................... 1,750 1,887,270 7.25%, 5/15/04 ............................ 1,600 1,712,256 7.50%, 2/15/05 ............................ 600 652,968 ----------- Total U.S. Government & Agency Obligations (cost $35,259,875) ........................ 35,432,467 ----------- CORPORATE DEBT OBLIGATIONS - 11.1% AEROSPACE & DEFENSE - 0.2% Northrop Grumman Corp. 7.125%, 2/15/11 (c) .......................... 175 173,145 Raytheon Co. 8.20%, 3/01/06 ............................... 100 103,820 ----------- 276,965 ----------- AUTOMOTIVE - 0.0% Federal Mogul Corp. 7.875%, 7/01/10 ............................ 100 15,000 ----------- BANKING - 2.0% Bank One Corp. 7.875%, 8/01/10 ........................... 150 160,794 BBVA Bancomer Capital Trust 10.50%, 2/16/11 (c) ....................... 150 165,750 Cho Hung Bank Co., Ltd. 11.875%, 4/01/10 (c) ...................... 80 83,144 Citicorp 6.375%, 11/15/08 .......................... 500 494,905 First Massachusetts Bank 7.625%, 6/15/11 ........................... 200 197,907 First Union Capital II 7.95%, 11/15/29 ........................... 150 153,837 First Union National Bank 7.80%, 8/18/10 ............................ 350 375,446 Hanvit Bank 12.75%, 3/01/10 (c) ....................... 200 215,000 HSBC Capital Funding LP 9.547%, 12/31/49 (c)(d) .................. 200 226,429 10.176%, 6/30/30 (c) ...................... 200 247,853 Sanwa Bank, Ltd. 7.40%, 6/15/11 ............................ 400 386,425 3 TOTAL RETURN PORTFOLIO PORTFOLIO OF INVESTMENTS (continued) Alliance Variable Products Series Fund ================================================================================ Principal Amount Company (000) U.S. $ Value -------------------------------------------------------------------------------- Unicredito Italiano Capital Trust 9.20%, 10/05/10 (c) ....................... $ 150 $ 163,119 Zions Financial Corp. 6.95%, 5/15/06 (c) ........................ 150 150,196 ----------- 3,020,805 ----------- BROADCASTING/MEDIA - 0.5% AT&T Corp. - Liberty Media Corp. 8.25%, 2/01/30 ............................ 250 215,492 Clear Channel Communications, Inc 7.875%, 6/15/05 ........................... 150 157,680 Liberty Media Corp. 7.875%, 7/15/09 ........................... 125 120,050 PRIMEDIA, Inc. 8.875%, 5/15/11 (c) ....................... 200 186,000 ----------- 679,222 ----------- BUILDING/REAL ESTATE - 0.1% Meritage Corp. 9.75%, 6/01/11 (c) ........................ 100 100,000 ----------- CABLE - 0.3% Charter Communications Holdings, Inc. 10.00%, 5/15/11 (c) ....................... 200 204,000 Cox Communications, Inc. 7.75%, 11/01/10 ........................... 150 156,903 Shaw Communications, Inc. 8.25%, 4/11/10 ............................ 150 157,902 ----------- 518,805 ----------- CHEMICALS - 0.1% Lyondell Chemical Co. 9.875%, 5/01/07 ........................... 150 149,250 ----------- COMMUNICATIONS - 1.4% AT&T Canada, Inc. 7.65%, 9/15/06 ............................ 200 197,873 British Telecommunications Plc 1.00%, 12/15/10 ........................... 650 691,614 Global TeleSystems, Inc. 11.00%, 12/01/09 (a)(b) .................. 100 13,136 Paramount Communications, Inc. 7.50%, 7/15/23 ............................ 300 286,851 Qwest Capital Funding, Inc. 7.90%, 8/15/10 ............................ 150 155,216 Sprint Capital Corp. 6.875%, 11/15/28 .......................... 300 255,439 7.625%, 1/30/11 ........................... 300 298,165 Tritel PCS, Inc. 10.375%, 1/15/11 .......................... 150 138,000 ----------- 2,036,294 ----------- COMMUNICATIONS - MOBILE - 0.5% AT&T Wireless Services, Inc. 7.875%, 3/01/11 (c) ....................... 450 451,612 Nextel Communications, Inc. 9.375%, 11/15/09 .......................... 250 198,750 TELUS Corp. 7.50%, 6/01/07 ............................ 150 153,292 ----------- 803,654 ----------- ENERGY - 0.4% Apache Finance PTY, Ltd. 6.50%, 12/15/07 ........................... 250 250,930 Conoco, Inc. 5.90%, 4/15/04 ............................ 150 151,937 Union Pacific Resources Group, Inc. 7.30%, 4/15/09 ............................ 150 154,348 ----------- 557,215 ----------- FINANCIAL - 1.5% Capital One Bank 6.875%, 2/01/06 ........................... 500 488,575 Ford Motor Credit Co. 6.875%, 2/01/06 ........................... 50 50,704 7.60%, 8/01/05 ............................ 100 104,403 7.875%, 6/15/10 ........................... 100 104,442 Goldman Sachs Group, Inc. 6.65%, 5/15/09 ............................ 200 199,016 Household Finance Corp. 6.50%, 1/24/06 ............................ 75 76,086 7.875%, 3/01/07 ........................... 150 160,363 Lehman Brothers Holdings, Inc. 7.875%, 8/15/10 ........................... 150 158,302 Merrill Lynch & Co., Inc. 6.00%, 2/17/09 ............................ 500 483,148 PXRE Capital Trust I 8.85%, 2/01/27 ............................ 250 171,945 Washington Mutual Finance Corp. 8.25%, 6/15/05 ............................ 250 268,183 ----------- 2,265,167 ----------- FOOD/BEVERAGE - 0.3% Fosters Finance Corp. 6.875%, 6/15/11 (c) ....................... 200 198,542 Kellogg Co. 6.60%, 4/01/11 (c) ........................ 250 244,732 ----------- 443,274 ----------- GAMING - 0.1% Choctaw Resort Development 9.25%, 4/01/09 (c) ........................ 200 205,000 ----------- HEALTH CARE - 0.2% HCA-The Healthcare Co. 7.875%, 2/01/11 ........................... 150 151,539 Tenet Healthcare Corp. 8.00%, 1/15/05 ............................ 150 154,688 ----------- 306,227 ----------- INDUSTRIAL - 0.5% Continental Cablevision, Inc. 9.00%, 9/01/08 ............................ 300 334,293 Deere & Co. 7.85%, 5/15/10 ............................ 150 160,866 Yosemite Security Trust I 8.25%, 11/15/04 (c) ....................... 200 206,352 ----------- 701,511 ----------- 4 Alliance Variable Products Series Fund ================================================================================ Principal Amount Company (000) U.S. $ Value -------------------------------------------------------------------------------- INSURANCE - 0.1% Markel Capital Trust I 8.71%, 1/01/46 ............................ $ 200 $ 157,213 ------------ NON-AIR TRANSPORTATION - 0.7% CSX Corp. 6.75%, 3/15/11 ............................ 250 245,708 Union Pacific Corp. 6.625%, 2/01/29 ........................... 800 720,462 ------------ 966,170 ------------ PAPER/PACKAGING - 0.4% Abitibi-Consolidated, Inc. 8.55%, 8/01/10 ............................ 500 525,039 ------------ PUBLIC UTILITIES - ELECTRIC & GAS - 1.2% Calpine Corp. 8.50%, 2/15/11 ............................ 100 96,500 Dominion Resources Capital Trust III 8.40%, 1/15/31 ............................ 150 154,416 Dominion Resources, Inc. 8.125%, 6/15/10 ........................... 150 161,807 DPL, Inc. 8.25%, 3/01/07 ............................ 500 529,726 Nevada Power Co. 8.25%, 6/01/11 (c) ........................ 200 204,625 Progress Energy, Inc. 7.10%, 3/01/11 ............................ 325 329,721 PSEG Energy Holdings, Inc. 10.00%, 10/01/09 .......................... 150 161,631 Yorkshire Power 8.25%, 2/15/05 (c) ........................ 150 161,146 ------------ 1,799,572 ------------ RETAIL - 0.2% J.C. Penney Co., Inc. 7.60%, 4/01/07 ............................ 100 93,627 K Mart Funding Corp. 9.44%, 7/01/18 ............................ 150 129,268 Kohl's Corp. 7.25%, 6/01/29 ............................ 150 148,379 ------------ 371,274 ------------ SOVEREIGN - 0.1% Quebec Province of Canada 7.50%, 9/15/29 ............................ 150 159,193 ------------ SUPERMARKET / DRUG - 0.2% Delhaize America, Inc. 9.00%, 4/15/31 (c) ........................ 250 272,681 ------------ TECHNOLOGY - 0.1% Marconi Corp. 7.75%, 9/15/10 ............................ 100 90,137 Motorola, Inc. 7.625%, 11/15/10 .......................... 25 23,743 ------------ 113,880 ------------ Total Corporate Debt Obligations (cost $16,327,636) ........................ 16,443,411 ------------ PREFERRED STOCK - 0.1% BOND AND NOTE - 0.1% Sovereign Real Estate Investor Trust (c) (cost $77,880) ............................ 90,000 90,000 ------------ YANKEE BOND - 0.1% Deutsche Bank Capital, 7.872%, 12/29/49 (c) (cost $100,000) ........................... 100 102,691 ------------ SHORT-TERM INVESTMENT - 3.7% TIME DEPOSIT - 3.7% State Street Euro Dollar 3.25%, 7/02/01 (amortized cost $5,565,000) ............................... 5,565 5,565,000 ------------ TOTAL INVESTMENTS - 100.5% (cost $139,624,768) ....................... 149,403,154 Other assets less liabilities - (0.5%) ...................... (773,891) ------------ NET ASSETS - 100% ............................ $148,629,263 ============ -------------------------------------------------------------------------------- (a) Non-income producing security. (b) Securities, or portion thereof, with an aggregate market value of $279,366 have been segregated to collateralize forward exchange currency contracts. (c) Securities exempt from registration under Rule 144A of the Securities Act of 1933. These securities may be resold in transactions exempt from registration normally applied to certain qualified buyers. At June 30, 2001, the aggregate market value of these securities amounted to $4,052,017 or 2.73% of net assets. (d) Variable rate coupon, rate shown as of June 30, 2001. Glossary: ADR - American Depositary Receipt. See Notes to Financial Statements. 5 TOTAL RETURN PORTFOLIO STATEMENT OF ASSETS AND LIABILITIES June 30, 2001 (unaudited) Alliance Variable Products Series Fund ================================================================================ ASSETS Investments in securities, at value (cost $139,624,768) ....... $149,403,154 Cash .......................................................... 431 Collateral held for securities loaned ......................... 10,073,750 Dividends and interest receivable ............................. 1,113,157 Receivable for investment securities sold ..................... 227,303 Unrealized appreciation of forward exchange currency contracts 708 ------------ Total assets .................................................. 160,818,503 ------------ LIABILITIES Payable for investment securities purchased ................... 1,979,554 Payable for collateral received on securities loaned .......... 10,073,750 Advisory fee payable .......................................... 75,887 Accrued expenses .............................................. 60,049 ------------ Total liabilities ............................................. 12,189,240 ------------ NET ASSETS ....................................................... $148,629,263 ============ COMPOSITION OF NET ASSETS Capital stock, at par ......................................... $ 8,259 Additional paid-in capital .................................... 136,908,731 Undistributed net investment income ........................... 1,435,829 Accumulated net realized gain on investments .................. 497,350 Net unrealized appreciation of investments and foreign currency denominated assets and liabilities .......................... 9,779,094 ------------ $148,629,263 ============ Class A Shares Net assets .................................................... $148,629,263 ============ Shares of capital stock outstanding ........................... 8,259,282 ============ Net asset value per share ..................................... $ 18.00 ============
-------------------------------------------------------------------------------- See Notes to Financial Statements. 6 TOTAL RETURN PORTFOLIO STATEMENT OF OPERATIONS Six Months Ended June 30, 2001 (unaudited) Alliance Variable Products Series Fund ================================================================================ INVESTMENT INCOME Interest .................................................... $ 1,442,637 Dividends (net of foreign taxes withheld of $10,622) ........ 513,157 ----------- Total investment income ..................................... 1,955,794 ----------- EXPENSES Advisory fee ................................................ 390,023 Custodian ................................................... 44,008 Administrative .............................................. 31,325 Audit and legal ............................................. 16,903 Printing .................................................... 15,904 Directors' fees ............................................. 490 Transfer agency ............................................. 437 Miscellaneous ............................................... 2,292 ----------- Total expenses .............................................. 501,382 ----------- Net investment income ....................................... 1,454,412 ----------- REALIZED AND UNREALIZED GAIN (LOSS) ON INVESTMENTS AND FOREIGN CURRENCY TRANSACTIONS Net realized gain on investment transactions ................ 1,175,433 Net realized loss on foreign currency transactions .......... (1,007) Net change in unrealized appreciation/depreciation of: Investments ............................................... 2,713,798 Foreign currency denominated assets and liabilities ....... 5,409 ----------- Net gain on investments and foreign currency transactions ... 3,893,633 ----------- NET INCREASE IN NET ASSETS FROM OPERATIONS ..................... $ 5,348,045 =========== -------------------------------------------------------------------------------- See Notes to Financial Statements. 7 TOTAL RETURN PORTFOLIO STATEMENT OF CHANGES IN NET ASSETS Alliance Variable Products Series Fund ================================================================================
Six Months Ended Year Ended June 30, 2001 December, 31, (unaudited) 2000 ================ ============ INCREASE IN NET ASSETS FROM OPERATIONS Net investment income ............................................$ 1,454,412 $ 2,210,946 Net realized gain on investments and foreign currency transactions 1,174,426 3,318,416 Net change in unrealized appreciation/depreciation of investments and foreign currency denominated assets and liabilities ........ 2,719,207 4,102,738 ------------- ------------ Net increase in net assets from operations ....................... 5,348,045 9,632,100 DIVIDENDS AND DISTRIBUTIONS TO SHAREHOLDERS FROM: Net investment income Class A ........................................................ (2,234,141) (1,673,146) Net realized gain on investments Class A ........................................................ (3,931,155) (5,117,607) CAPITAL STOCK TRANSACTIONS Net increase ..................................................... 58,710,350 12,725,214 ------------- ------------ Total increase ................................................... 57,893,099 15,566,561 NET ASSETS Beginning of period .............................................. 90,736,164 75,169,603 ------------- ------------ End of period (including undistributed net investment income of $1,435,829 and $2,215,558, respectively) .......................$ 148,629,263 $ 90,736,164 ============= ============
-------------------------------------------------------------------------------- See Notes to Financial Statements. 8 TOTAL RETURN PORTFOLIO NOTES TO FINANCIAL STATEMENTS June 30, 2001 (unaudited) Alliance Variable Products Series Fund ================================================================================ NOTE A: Significant Accounting Policies The Total Return Portfolio (the "Portfolio") is a series of Alliance Variable Products Series Fund, Inc. (the "Fund"). The Portfolio's investment objective is to seek to achieve a high return through a combination of current income and capital appreciation. The Fund was incorporated in the State of Maryland on November 17, 1987, as an open-end series investment company. The Fund offers nineteen separately managed pools of assets which have differing investment objectives and policies. The Portfolio offers Class A and Class B shares. As of June 30, 2001, the Portfolio had only Class A shares outstanding. The Portfolio offers and sells its shares only to separate accounts of certain life insurance companies for the purpose of funding variable annuity contracts and variable life insurance policies. Sales are made without a sales charge at the Portfolio's net asset value per share. The financial statements have been prepared in conformity with accounting principles generally accepted in the United States, which require management to make certain estimates and assumptions that affect the reported amounts of assets and liabilities in the financial statements and amounts of income and expenses during the reporting period. Actual results could differ from those estimates. The following is a summary of significant accounting policies followed by the Portfolio. 1. Security Valuation Portfolio securities traded on a national securities exchange or on a foreign securities exchange (other than foreign securities exchanges whose operations are similar to those of the United States over-the-counter market) or on The Nasdaq Stock Market, Inc., are generally valued at the last reported sales price or if no sale occurred, at the mean of the closing bid and asked price on that day. Readily marketable securities traded in the over-the-counter market, securities listed on a foreign securities exchange whose operations are similar to the U.S. over-the-counter market, and securities listed on a national securities exchange whose primary market is believed to be over-the-counter (but excluding securities traded on The Nasdaq Stock Market, Inc.), are valued at the mean of the current bid and asked price. U.S. government and fixed income securities which mature in 60 days or less are valued at amortized cost, unless this method does not represent fair value. Securities for which current market quotations are not readily available are valued at their fair value as determined in good faith by, or in accordance with procedures adopted by, the Board of Directors. Fixed income securities may be valued on the basis of prices obtained from a pricing service when such prices are believed to reflect the fair market value of such securities. 2. Currency Translation Assets and liabilities denominated in foreign currencies and commitments under forward exchange currency contracts are translated into U.S. dollars at the mean of the quoted bid and asked price of such currencies against the U.S. dollar. Purchases and sales of portfolio securities are translated at the rates of exchange prevailing when such securities were acquired or sold. Income and expenses are translated at rates of exchange prevailing when accrued. Net realized gains and losses on foreign currency transactions represent foreign exchange gains and losses from sales and maturities of securities and forward exchange currency contracts, holdings of foreign currencies, exchange gains and losses realized between the trade and settlement dates on investment transactions, and the difference between the amounts of interest, dividends and foreign witholding tax reclaims recorded on the Portfolio's books and the U.S. dollar equivalent amounts actually received or paid. Net unrealized currency gains and losses from valuing foreign currency denominated assets and liabilities at period end exchange rates are reflected as a component of net unrealized appreciation or depreciation of investments and foreign currency denominated assets and liabilities. 3. Taxes It is the Portfolio's policy to meet the requirements of the Internal Revenue Code applicable to regulated investment companies and to distribute all of its investment company taxable income and net realized gains, if any, to shareholders. Therefore, no provisions for federal income or excise taxes are required. 4. Investment Income and Investment Transactions Dividend income is recorded on the ex-dividend date. Interest income is accrued daily. Investment transactions are accounted for on the date securities are purchased or sold. The Portfolio accretes discounts as adjustments to interest income. Investment gains and losses are determined on the identified cost basis. 5. Dividends and Distributions The Portfolio declares and distributes dividends and distributions from net investment income and net realized gains, respectively, if any, at least annually. Income dividends and capital gains distributions to shareholders are recorded on the ex-dividend date. Income dividends and capital gains distributions are determined in accordance with federal tax regulations 9 TOTAL RETURN PORTFOLIO NOTES TO FINANCIAL STATEMENTS (continued) Alliance Variable Products Series Fund ================================================================================ and may differ from those determined in accordance with accounting principles generally accepted in the United States. To the extent these differences are permanent, such amounts are reclassified within the capital accounts based on their federal tax basis treatment; temporary differences do not require such reclassification. 6. Income and Expenses Expenses attributable to a single portfolio are charged to that portfolio. Expenses of the Fund are charged to each portfolio in proportion to net assets. All income earned and expenses incurred by a portfolio with multi-class shares outstanding are borne on a pro-rata basis by each outstanding class of shares, based on the proportionate interest in the portfolio represented by the net assets of such class, except that the portfolio's Class B shares bear the distribution fees. 7. Change in Accounting Principle As required, effective January 1, 2001, the Portfolio has adopted the provisions of the AICPA Audit and Accounting Guide, Audits of Investment Companies, and began amortizing premium on debt securities for financial statement reporting purposes only. This change will have no impact on the net assets of the Portfolio. Prior to January 1, 2001, the Portfolio did not amortize premiums on debt securities. The cumulative effect of this accounting change resulted in a $129,734 reduction in cost of investments and a corresponding $129,734 increase in net unrealized appreciation/depreciation, based on investments owned by the Portfolio on January 1, 2001. The effect of this change for the period ended June 30, 2001, was to decrease net investment income by $22,757, increase net unrealized appreciation (depreciation) by $21,120, and increase net realized gains (losses) by $1,637. The statement of changes in net assets and financial highlights for prior periods have not been restated to reflect the change in accounting principle. -------------------------------------------------------------------------------- NOTE B: Advisory Fee and Other Transactions with Affiliates Under the terms of an investment advisory agreement, the Portfolio pays Alliance Capital Management L.P. (the "Adviser"), an investment advisory fee at an annualized rate of .625% of the Portfolio's average daily net assets. Pursuant to the advisory agreement, the Portfolio paid $31,325 to the Adviser representing the cost of certain legal and accounting services provided to the Portfolio by the Adviser for the six months ended June 30, 2001. During the six months ended June 30, 2001, the Adviser agreed to waive its fee and to reimburse the additional operating expenses to the extent necessary to limit total operating expenses on an annual basis to .95% of the average daily net assets for Class A shares. Expense waivers/reimbursements, if any, are accrued daily and paid monthly. For the six months ended June 30, 2001, the Portfolio received no such waivers/reimbursements. Broker commissions paid on investment transactions for the six months ended June 30, 2001 amounted to $130,431, none of which was paid to Sanford C. Bernstein & Co. LLC, an affiliate of the Adviser. The Portfolio compensates Alliance Global Investor Services, Inc., a wholly-owned subsidiary of the Adviser, under a Transfer Agency Agreement for providing personnel and facilities to perform transfer agency services for the Portfolio. Such compensation amounted to $474 for the six months ended June 30, 2001. -------------------------------------------------------------------------------- NOTE C: Distribution Plan The Portfolio has adopted a Plan for Class B shares pursuant to Rule 12b-1 under the Investment Company Act of 1940 (the "Plan"). Under the Plan, the Portfolio pays distribution and servicing fees to the Distributor at an annual rate of up to .50% of the Portfolio's average daily net assets attributable to the Class B shares. The fees are accrued daily and paid monthly. The Board of Directors currently limit payments under the Plan to .25% of the Portfolio's average daily net assets attributable to Class B shares. The Plan provides that the Distributor will use such payments in their entirety for distribution assistance and promotional activities. The Portfolio is not obligated under the Plan to pay any distribution services fee in excess of the amounts set forth above. The purpose of the payments to the Distributor under the Plan is to compensate the Distributor for its distribution services with respect to the sale of the Portfolio's shares. Since the Distributor's compensation is not directly tied to its expenses, the amount of compensation received by it under the Plan during any year may be more or less than its actual expenses. For this reason, the Plan is characterized by the staff of the Commission as being of the "compensation" variety. In the event that the Plan is terminated or not continued, no distribution services fees (other than current amounts 10 Alliance Variable Products Series Fund ================================================================================ accrued but not yet paid) would be owed by the Portfolio to the Distributor. The Plan also provides that the Adviser may use its own resources to finance the distribution of the Portfolio's shares. -------------------------------------------------------------------------------- NOTE D: Investment Transactions Purchases and sales of investment securities (excluding short-term investments) for the six months ended June 30, 2001, were as follows: Purchases: Stocks and debt obligations ............................. $80,673,032 U.S. government and agencies ............................ 15,877,908 Sales: Stocks and debt obligations ............................. $40,434,347 U.S. government and agencies ............................ 3,776,164 At June 30, 2001, the cost of investments for federal income tax purposes was substantially the same as the cost for financial reporting purposes. Accordingly, gross unrealized appreciation and unrealized depreciation (excluding foreign currency transactions) are as follows: Gross unrealized appreciation .......................... $ 12,947,577 Gross unrealized depreciation .......................... (3,169,191) ------------ Net unrealized appreciation ............................ $ 9,778,386 ============ Foreign currency losses incurred after October 31 ("post-October" losses) within the taxable year are deemed to arise on the first business day of the Portfolio's next taxable year. The Portfolio incurred and will elect to defer net foreign currency losses of $5,496 during the fiscal year. 1. Forward Exchange Currency Contracts The Portfolio may enter into forward exchange currency contracts to hedge exposure to changes in foreign currency exchange rates on foreign portfolio holdings, to hedge certain firm purchase and sales commitments denominated in foreign currencies and for investment purposes. A forward exchange currency contract is a commitment to purchase or sell a foreign currency at a future date at a negotiated forward rate. The Portfolio may enter into contracts to deliver or receive foreign currency it will receive from or require for its normal investment activities. It may also use contracts in a manner intended to protect foreign currency denominated securities from declines in value due to unfavorable exchange rate movements. The gain or loss arising from the difference between the original contracts and the closing of such contracts is included in realized gains or losses from foreign currency transactions. Fluctuations in the value of forward exchange currency contracts are recorded for financial reporting purposes as unrealized gains or losses by the Portfolio. The Portfolio's custodian will place and maintain cash not available for investment or other liquid assets in a separate account of the Portfolio having an approximate value equal to the aggregate amount of the Portfolio's commitments under forward exchange currency contracts entered into with respect to position hedges. Risks may arise from the potential inability of a counterparty to meet the terms of a contract and from unanticipated movements in the value of a foreign currency relative to the U.S. dollar. The face or contract amount, in U.S. dollars, reflects the total exposure the Portfolio has in that particular currency contract. At June 30, 2001, the Portfolio had an outstanding forward exchange currency contract as follows:
Contract U.S. $ Value on U.S. $ Amount Origination Current Unrealized (000) Date Value Appreciation ================ ================ ================ ================ Foreign Currency Sale Contract Euro, settling 7/11/01............ 51 $ 43,918 $ 43,210 $ 708 ==========
2. Option Transactions For hedging and investment purposes, the Portfolio may purchase and write call options and purchase put options on U.S. securities that are traded on U.S. securities exchanges and over-the-counter markets. 11 TOTAL RETURN PORTFOLIO NOTES TO FINANCIAL STATEMENTS (continued) Alliance Variable Products Series Fund ================================================================================ The risk associated with purchasing an option is that the Portfolio pays a premium whether or not the option is exercised. Additionally, the Portfolio bears the risk of loss of premium and change in market value should the counterparty not perform under the contract. Put and call options purchased are accounted for in the same manner as portfolio securities. The cost of securities acquired through the exercise of call options is increased by premiums paid. The proceeds from securities sold through the exercise of put options are decreased by the premiums paid. When the Portfolio writes an option, the premium received by the Portfolio is recorded as a liability and is subsequently adjusted to the current market value of the option written. Premiums received from which written options expire unexercised are recorded by the Portfolio on the expiration date as realized gains from written options. The difference between the premium received and the amount paid on effecting a closing purchase transaction, including brokerage commissions, is also treated as a realized gain, or if the premium received is less than the amount paid for the closing purchase transaction, as a realized loss. If a call option is exercised, the premium received is added to the proceeds from the sale of the underlying security or currency in determining whether the Portfolio has realized a gain or loss. In writing an option, the Portfolio bears the market risk of an unfavorable change in the price of the security or currency underlying the written option. Exercise of an option written by the Portfolio could result in the Portfolio selling or buying a security or currency at a price different from the current market value. The Portfolio had no transactions in options written for the six months ended June 30, 2001. -------------------------------------------------------------------------------- NOTE E: Securities Lending The Portfolio has entered into a securities lending agreement with UBS/Paine Webber, Inc. (the "Lending Agent"). Under the terms of the agreement, the Lending Agent, on behalf of the Portfolio, administers the lending of portfolio securities to certain broker-dealers. In return, the Portfolio receives fee income from the lending transactions. All loans are continuously secured by collateral exceeding the value of the securities loaned. All collateral consists of either cash or U.S. Government securities. The Lending Agent invests the cash collateral in an eligible money market vehicle in accordance with the investment restrictions of the Portfolio. UBS/Paine Webber will indemnify the Portfolio for any loss resulting from a borrower's failure to return a loaned security when due. As of June 30, 2001, the Portfolio had loaned securities with a value of $9,714,304 and received cash collateral of $10,073,750. For the six months ended June 30, 2001, the Portfolio received fee income $27,192 which is included in interest income in the accompanying Statement of Operations. -------------------------------------------------------------------------------- NOTE F: Capital Stock There are 500,000,000 Class A shares of $.001 par value capital stock authorized. Transactions in capital stock were as follows:
-------------------------------- -------------------------------- SHARES AMOUNT -------------------------------- -------------------------------- Six Months Ended Year Ended Six Months Ended Year Ended June 30, 2001 December 31 June 30, 2001 December 31, (unaudited) 2000 (unaudited) 2000 =============== ============== =============== ============== Class A Shares sold.............. 3,254,417 1,071,089 $ 59,415,205 $ 18,551,854 Shares issued in reinvestment of dividends and distributions.......... 339,125 395,732 6,165,296 6,790,753 Shares redeemed.......... (373,511) (724,311) (6,870,151) (12,617,393) -------------- -------------- -------------- -------------- Net increase............. 3,220,031 742,510 $ 58,710,350 $ 12,725,214 ============== ============== ============== ==============
-------------------------------------------------------------------------------- NOTE G: Concentration of Risk Investing in securities of foreign companies or foreign governments involves special risks which include changes in foreign exchange rates and the possibility of future political and economic developments which could adversely affect the value of such securities. Moreover, securities of many foreign companies or foreign governments and their markets may be less liquid and their prices more volatile than those of comparable United States companies or of the United States government. 12 Alliance Variable Products Series Fund ================================================================================ NOTE H: Bank Borrowing A number of open-end mutual funds managed by the Adviser, including the Portfolio, participate in a $750 million revolving credit facility (the "Facility") intended to provide short-term financing if necessary, subject to certain restrictions in connection with abnormal redemption activity. Commitment fees related to the Facility are paid by the participating funds and are included in the miscellaneous expenses in the statement of operations. The Portfolio did not utilize the Facility during the six months ended June 30, 2001. 13 TOTAL RETURN PORTFOLIO FINANCIAL HIGHLIGHTS Alliance Variable Products Series Fund ================================================================================ Selected Data For A Share Of Capital Stock Outstanding Throughout Each Period
--------------------------------------------------------------------------- CLASS A --------------------------------------------------------------------------- Six Months Ended June 30, Year Ended December 31, 2001(a) ============================================================= (unaudited) 2000 1999 1998 1997 1996 =========== ====== ====== ====== ====== ====== Net asset value, beginning of period $18.01 $17.49 $18.06 $16.92 $14.63 $12.80 ------ ------ ------ ------ ------ ------ Income From Investment Operations Net investment income (b) .21 .48 .44 .41(c) .39(c) .27(c) Net realized and unrealized gain on investments and foreign currency transactions .58 1.63 .70 2.36 2.62 1.66 ------ ------ ------ ------ ------ ------ Net increase in net asset value from operations .79 2.11 1.14 2.77 3.01 1.93 ------ ------ ------ ------ ------ ------ Less: Dividends and Distributions Dividends from net investment income (.29) (.39) (.36) (.29) (.23) (.07) Distributions from net realized gains (.51) (1.20) (1.35) (1.34) (.49) (.03) ------ ------ ------ ------ ------ ------ Total dividends and distributions (.80) (1.59) (1.71) (1.63) (.72) (.10) ------ ------ ------ ------ ------ ------ Net asset value, end of period $18.00 $18.01 $17.49 $18.06 $16.92 $14.63 ====== ====== ====== ====== ====== ====== Total Return Total investment return based on net asset value (d) 4.30% 12.52% 6.53% 16.99% 21.11% 15.17% Ratios/Supplemental Data Net assets, end of period (000's omitted) $148,629 $90,736 $75,170 $59,464 $42,920 $25,875 Ratio to average net assets of: Expenses, net of waivers and reimbursements .80%(e) .87% .86% .88% .88% .95% Expenses, before waivers and reimbursements .80%(e) .87% .86% .95% .88% 1.12% Net investment income 2.33%(e) 2.77% 2.48% 2.41%(c) 2.46%(c) 2.76%(c) Portfolio turnover rate 37% 102% 91% 57% 65% 57%
-------------------------------------------------------------------------------- (a) As required, effective January 1, 2001, the Portfolio has adopted the provisions of the AICPA Audit and Accounting Guide, Audits of Investment Companies, and began amortizing premium on debt securities. The effect of this change for the six months ended June 30, 2001 was to decrease net investment income per share by $.02, increase net realized and unrealized gains and losses per share by $.02, and decrease the ratio of net investment income to average net assets from 2.58% to 2.33%. Per share, ratios and supplemental data for periods prior to January 1, 2001 have not been restated to reflect this change in presentation. (b) Based on average shares outstanding. (c) Net of expenses reimbursed or waived by the Adviser. (d) Total investment return is calculated assuming an initial investment made at the net asset value at the beginning of the period, reinvestment of all dividends and distributions at net asset value during the period, and redemption on the last day of the period. Total investment return calculated for a period of less than one year is not annualized. (e) Annualized. 14 Alliance Variable Products Series Fund ================================================================================ BOARD OF DIRECTORS John D. Carifa, Chairman and President Ruth Block (1) David H. Dievler (1) John H. Dobkin (1) William H. Foulk, Jr. (1) Clifford L. Michel (1) Donald J. Robinson (1) OFFICERS Kathleen A. Corbet, Senior Vice President Alfred L. Harrison, Senior Vice President Andrew S. Adelson, Vice President Peter Anastos, Vice President Andrew Aran, Vice President Bruce K. Aronow, Vice President Edward Baker, Vice President Thomas J. Bardong, Vice President Matthew Bloom, Vice President Mark H. Breedon, Vice President Russell Brody, Vice President Kenneth T. Carty, Vice President Frank Caruso, Vice President John F. Chiodi, Vice President Paul J. DeNoon, Vice President Joseph C. Dona, Vice President Gregory Dube, Vice President Marilyn G. Fedak, Vice President F. Jeanne Goetz, Vice President Jane Mack Gould, Vice President David A. Kruth, Vice President Alan E. Levi, Vice President Michael Levy, Vice President Gerald T. Malone, Vice President Andrew Moloff, Vice President Michael Mon, Vice President Raymond J. Papera, Vice President Douglas J. Peebles, Vice President Daniel G. Pine, Vice President Steven Pisarkiewicz, Vice President John Ricciardi, Vice President Paul C. Rissman, Vice President Gregory R. Sawers, Vice President Kevin F. Simms, Vice President Kenneth D. Smalley, Vice President Michael A. Snyder, Vice President Annie Tsao, Vice President Jean Van De Walle, Vice President Sandra Yeager, Vice President Edmund P. Bergan, Jr., Secretary Mark D. Gersten, Treasurer & Chief Financial Officer Thomas Manley, Controller CUSTODIAN State Street Bank and Trust Company 225 Franklin Street Boston, MA 02110 DISTRIBUTOR Alliance Fund Distributors, Inc. 1345 Avenue of the Americas New York, NY 10105 INDEPENDENT AUDITORS Ernst & Young LLP 787 Seventh Avenue New York, NY 10019 LEGAL COUNSEL Seward & Kissel One Battery Park Plaza New York, NY 10004 TRANSFER AGENT Alliance Global Investor Services, Inc. P.O. Box 1520 Secaucus, NJ 07096-1520 Toll-free 1-(800) 221-5672 -------------------------------------------------------------------------------- (1) Member of the Audit Committee. ALLIANCE ------------------------------- VARIABLE PRODUCTS ------------------------------- SERIES FUND ------------------------------- INTERNATIONAL PORTFOLIO ------------------------------- SEMI-ANNUAL REPORT JUNE 30, 2001 Investment Products Offered --------------------------- > Are Not FDIC Insured > May Lose Value > Are Not Bank Guaranteed --------------------------- INTERNATIONAL PORTFOLIO TEN LARGEST HOLDINGS June 30, 2001 (unaudited) Alliance Variable Products Series Fund ================================================================================ -------------------------------------------------------------------------------- COMPANY U.S. $ VALUE PERCENT OF NET ASSETS -------------------------------------------------------------------------------- Canon, Inc. $ 2,343,998 3.6% -------------------------------------------------------------------------------- Takeda Chemical Industries, Ltd. 2,325,395 3.5 -------------------------------------------------------------------------------- BNP Paribas, SA 2,273,776 3.4 -------------------------------------------------------------------------------- Sanofi-Synthelabo, SA 2,255,360 3.4 -------------------------------------------------------------------------------- CGNU Plc 2,152,678 3.3 -------------------------------------------------------------------------------- AstraZeneca Group Plc 2,141,555 3.2 -------------------------------------------------------------------------------- Banco Bilbao Vizcaya Argentaria, SA 2,087,384 3.2 -------------------------------------------------------------------------------- Vodafone Group Plc 2,036,510 3.1 -------------------------------------------------------------------------------- Royal Bank of Scotland Group Plc 2,023,641 3.1 -------------------------------------------------------------------------------- BP Plc 2,006,843 3.0 -------------------------------------------------------------------------------- $ 21,647,140 32.8% -------------------------------------------------------------------------------- SECTOR DIVERSIFICATION June 30, 2001 (unaudited) ================================================================================ -------------------------------------------------------------------------------- SECTOR U.S. $ VALUE PERCENT OF NET ASSETS -------------------------------------------------------------------------------- Basic Industries $ 1,579,184 2.4% -------------------------------------------------------------------------------- Capital Goods 1,588,044 2.4 -------------------------------------------------------------------------------- Consumer Manufacturing 2,092,070 3.2 -------------------------------------------------------------------------------- Consumer Services 11,173,363 16.9 -------------------------------------------------------------------------------- Consumer Staples 6,923,828 10.5 -------------------------------------------------------------------------------- Energy 3,284,193 5.0 -------------------------------------------------------------------------------- Finance 17,986,154 27.2 -------------------------------------------------------------------------------- Healthcare 7,290,308 11.0 -------------------------------------------------------------------------------- Multi Industry 925,774 1.4 -------------------------------------------------------------------------------- Technology 11,602,240 17.6 -------------------------------------------------------------------------------- Utilities 1,341,087 2.0 -------------------------------------------------------------------------------- Total Investments* 65,786,245 99.6 -------------------------------------------------------------------------------- Cash and receivables, net of liabilities 269,110 0.4 -------------------------------------------------------------------------------- Net Assets $ 66,055,355 100.0% -------------------------------------------------------------------------------- -------------------------------------------------------------------------------- * Excludes short-term obligations. 1 INTERNATIONAL PORTFOLIO PORTFOLIO OF INVESTMENTS June 30, 2001 (unaudited) Alliance Variable Products Series Fund ================================================================================ Company Shares U.S. $ Value ------------------------------------------------------------- COMMON STOCKS-99.6% AUSTRALIA-1.1% News Corp., Ltd. (ADR)......... 20,400 $ 757,860 -------------- FINLAND-2.1% Nokia AB Corp. ................ 60,900 1,381,591 -------------- FRANCE-15.5% Alcatel, SA Cl.A............... 30,000 627,960 BNP Paribas, SA................ 26,100 2,273,776 Carrefour, SA.................. 31,100 1,647,230 L' Oreal, SA................... 15,500 1,001,580 LVMH Moet Hennessy Louis Vuitton............... 6,000 302,540 Orange, SA (a)................. 32,900 267,659 Sanofi-Synthelabo, SA.......... 34,340 2,255,360 STMicroelectronics NV.......... 22,600 785,247 TotalFinaElf, SA Cl.B.......... 7,720 1,082,098 -------------- 10,243,450 -------------- GERMANY-1.0% SAP AG......................... 4,600 638,965 -------------- HONG KONG-4.5% Cheung Kong Holdings, Ltd. .... 66,000 719,249 China Mobile (Hong Kong), Ltd. (a).................... 128,000 674,479 Citic Pacific, Ltd. ........... 299,000 925,774 Li & Fung, Ltd. ............... 400,000 656,427 -------------- 2,975,929 -------------- IRELAND-2.6% CRH Plc........................ 99,750 1,696,592 -------------- ITALY-4.1% Alleanza Assicurazioni......... 182,600 1,928,114 ENI SpA........................ 16,000 195,252 San Paolo - IMI SpA............ 48,000 615,859 -------------- 2,739,225 -------------- JAPAN-26.2% Bank of Fukuoka, Ltd. ......... 181,000 812,766 Banyu Pharmaceutical Co., Ltd. 31,000 567,998 Canon, Inc. ................... 58,000 2,343,998 Hitachi, Ltd. ................. 38,000 373,266 Honda Motor Co., Ltd. ......... 9,000 395,478 Hoya Corp. .................... 18,000 1,140,245 Kao Corp. ..................... 73,000 1,814,610 Keyence Corp. ................. 2,000 396,921 NEC Corp. ..................... 76,000 1,026,862 Nomura Securities Co., Ltd. ... 50,000 958,223 NTT Docomo, Inc. .............. 93 1,618,234 Shin-Etsu Chemical Co., Ltd. .. 43,000 1,579,184 SMC Corp. ..................... 4,000 428,193 Sumitomo Trust & Banking Co., Ltd. ....................... 241,000 1,516,999 Takeda Chemical Industries, Ltd. ....................... 50,000 2,325,395 -------------- 17,298,372 -------------- MEXICO-0.2% Grupo Televisa, SA (ADR) (a)... 3,400 136,034 -------------- NETHERLANDS-2.0% ASM Lithography Holding NV (a)...................... 43,400 974,284 United Pan-Europe Communications NV Series A (a)................ 135,614 344,778 -------------- 1,319,062 -------------- SINGAPORE-0.7% Flextronics International, Ltd. (a).................... 17,800 464,758 -------------- SOUTH KOREA-2.6% Samsung Electronics Co., Ltd. . 6,520 962,584 SK Telecom Co., Ltd. (ADR)..... 45,250 764,725 -------------- 1,727,309 -------------- SPAIN-4.0% Banco Bilbao Vizcaya Argentaria, SA ......................... 161,200 2,087,384 Telefonica, SA................. 43,000 530,571 -------------- 2,617,955 -------------- SWEDEN-3.4% Atlas Copco AB Series A........ 58,520 1,159,851 Skandia Forsakrings AB......... 116,600 1,072,381 -------------- 2,232,232 -------------- SWITZERLAND-0.7% Credit Suisse Group............ 3,000 493,460 -------------- TAIWAN-0.6% Taiwan Semiconductor Manufacturing Co., Ltd. .... 139,776 259,822 (ADR)....................... 7,980 121,216 -------------- 381,038 -------------- UNITED KINGDOM-28.3% AstraZeneca Group Plc.......... 45,900 2,141,555 BP Plc......................... 243,800 2,006,843 British Sky Broadcasting Group Plc (a)..................... 179,910 1,733,032 Centrica Plc................... 191,000 611,269 CGNU Plc....................... 155,500 2,152,678 Diageo Plc..................... 145,800 1,601,575 Dixons Group Plc............... 184,557 605,594 Logica Plc..................... 8,600 104,521 National Grid Group Plc........ 27,000 199,247 Reuters Group Plc.............. 121,400 1,578,031 Royal Bank of Scotland Group Plc......................... 91,700 2,023,641 Standard Chartered Plc......... 103,793 1,331,624 Tesco Plc...................... 154,000 556,293 Vodafone Group Plc............. 918,144 2,036,510 -------------- 2 Alliance Variable Products Series Fund ================================================================================ U.S. $ Value ------------------------------------------------------------- 18,682,413 -------------- TOTAL INVESTMENTS-99.6% (cost $73,861,916).......... $ 65,786,245 Other assets less liabilities-0.4% 269,110 -------------- NET ASSETS-100%................ $ 66,055,355 ============== -------------------------------------------------------------------------------- (a) Non-income producing security. Glossary: ADR - American Depositary Receipt. See Notes to Financial Statements. 3 INTERNATIONAL PORTFOLIO STATEMENT OF ASSETS AND LIABILITIES June 30, 2001 (unaudited) Alliance Variable Products Series Fund ================================================================================ ASSETS Investments in securities, at value (cost $73,861,916) ....................... $ 65,786,245 Cash ......................................................................... 15,286 Foreign cash, at value (cost $238,097) ....................................... 238,229 Collateral held for securities loaned ........................................ 455,000 Dividends and interest receivable ............................................ 106,360 ------------ Total assets ................................................................. 66,601,120 ------------ LIABILITIES Payable for collateral received on securities loaned ......................... 455,000 Advisory fee payable ......................................................... 35,465 Accrued expenses ............................................................. 55,300 ------------ Total liabilities ............................................................ 545,765 ------------ NET ASSETS ...................................................................... $ 66,055,355 ============ COMPOSITION OF NET ASSETS Capital stock, at par ........................................................ $ 5,353 Additional paid-in capital ................................................... 78,297,404 Undistributed net investment income .......................................... 197,410 Accumulated net realized loss on investments and foreign currency transactions (4,363,338) Net unrealized depreciation of investments and foreign currency denominated assets and liabilities .................................................... (8,081,474) ------------ $ 66,055,355 ============ Class A Shares Net assets ................................................................... $ 66,055,355 ============ Shares of capital stock outstanding .......................................... 5,352,869 ============ Net asset value per share .................................................... $ 12.34 ============
-------------------------------------------------------------------------------- See Notes to Financial Statements. 4 INTERNATIONAL PORTFOLIO STATEMENT OF OPERATIONS Six Months Ended June 30, 2001 (unaudited) Alliance Variable Products Series Fund ================================================================================ INVESTMENT INCOME Dividends (net of foreign taxes withheld of $76,631) .... $ 556,354 Interest ................................................ 24,075 ------------ Total investment income ................................. 580,429 ------------ EXPENSES Advisory fee ............................................ 361,931 Custodian ............................................... 51,488 Audit and legal ......................................... 34,402 Administrative .......................................... 32,781 Printing ................................................ 6,438 Directors' fees ......................................... 799 Transfer agency ......................................... 498 Miscellaneous ........................................... 3,573 ------------ Total expenses .......................................... 491,910 Less: expenses waived and reimbursed .................... (148,076) ------------ Net expenses ............................................ 343,834 ------------ Net investment income ................................... 236,595 ------------ REALIZED AND UNREALIZED LOSS ON INVESTMENTS AND FOREIGN CURRENCY TRANSACTIONS Net realized loss on investment transactions ............ (4,202,550) Net realized loss on foreign currency transactions ...... (71,498) Net change in unrealized appreciation/depreciation of: Investments .......................................... (9,639,417) Foreign currency denominated assets and liabilities .. (3,531) ------------ Net loss on investments and foreign currency transactions (13,916,996) ------------ NET DECREASE IN NET ASSETS FROM OPERATIONS ................. $(13,680,401) ============ -------------------------------------------------------------------------------- See Notes to Financial Statements. 5 INTERNATIONAL PORTFOLIO STATEMENT OF CHANGES IN NET ASSETS Alliance Variable Products Series Fund ================================================================================
Six Months Ended Year Ended June 30, 2001 December 31, (unaudited) 2000 =================== =================== INCREASE (DECREASE) IN NET ASSETS FROM OPERATIONS Net investment income............................................................ $ 236,595 $ 56,790 Net realized gain (loss) on investments and foreign currency transactions........ (4,274,048) 3,862,846 Net change in unrealized appreciation/depreciation of investments and foreign currency denominated assets and liabilities....................... (9,642,948) (20,979,631) ----------------- ------------------ Net decrease in net assets from operations....................................... (13,680,401) (17,059,995) DIVIDENDS AND DISTRIBUTIONS TO SHAREHOLDERS FROM: Net investment income Class A....................................................................... -0- (105,625) Net realized gain on investments Class A....................................................................... (3,933,101) (7,359,954) CAPITAL STOCK TRANSACTIONS Net increase..................................................................... 4,678,848 22,145,328 ----------------- ------------------ Total decrease................................................................... (12,934,654) (2,380,246) NET ASSETS Beginning of period.............................................................. 78,990,009 81,370,255 ----------------- ------------------ End of period (including undistributed net investment income of $197,410 at June 30, 2001).................................................... $ 66,055,355 $ 78,990,009 ================= =================
-------------------------------------------------------------------------------- See Notes to Financial Statements. 6 INTERNATIONAL PORTFOLIO NOTES TO FINANCIAL STATEMENTS June 30, 2001 (unaudited) Alliance Variable Products Series Fund ================================================================================ NOTE A: Significant Accounting Policies The International Portfolio (the "Portfolio") is a series of Alliance Variable Products Series Fund, Inc. (the "Fund"). The Portfolio's investment objective is to seek to obtain a total return on its assets from long-term growth of capital principally through a broad portfolio of marketable securities of established non-U.S. companies (i.e., companies incorporated outside the U.S.), companies participating in foreign economies with prospects for growth, and foreign government securities. The Fund was incorporated in the State of Maryland on November 17, 1987, as an open-end series investment company. The Fund offers nineteen separately managed pools of assets which have differing investment objectives and policies. The Portfolio offers Class A and Class B shares. As of June 30, 2001, the Portfolio had only Class A shares outstanding. The Portfolio offers and sells its shares only to separate accounts of certain life insurance companies for the purpose of funding variable annuity contracts and variable life insurance policies. Sales are made without a sales charge at the Portfolio's net asset value per share. The financial statements have been prepared in conformity with accounting principles generally accepted in the United States, which require management to make certain estimates and assumptions that affect the reported amounts of assets and liabilities in the financial statements and amounts of income and expenses during the reporting period. Actual results could differ from those estimates. The following is a summary of significant accounting policies followed by the Portfolio. 1. Security Valuation Portfolio securities traded on a national securities exchange or on a foreign securities exchange (other than foreign securities exchanges whose operations are similar to those of the United States over-the-counter market) or on The Nasdaq Stock Market, Inc., are generally valued at the last reported sales price or if no sale occurred, at the mean of the closing bid and asked price on that day. Readily marketable securities traded in the over-the-counter market, securities listed on a foreign securities exchange whose operations are similar to the U.S. over-the-counter market, and securities listed on a national securities exchange whose primary market is believed to be over-the-counter (but excluding securities traded on The Nasdaq Stock Market, Inc.), are valued at the mean of the current bid and asked price. U.S. government and fixed income securities which mature in 60 days or less are valued at amortized cost, unless this method does not represent fair value. Securities for which current market quotations are not readily available are valued at their fair value as determined in good faith by, or in accordance with procedures adopted by, the Board of Directors. Fixed income securities may be valued on the basis of prices obtained from a pricing service when such prices are believed to reflect the fair market value of such securities. 2. Currency Translation Assets and liabilities denominated in foreign currencies and commitments under forward exchange currency contracts are translated into U.S. dollars at the mean of the quoted bid and asked price of such currencies against the U.S. dollar. Purchases and sales of portfolio securities are translated at the rates of exchange prevailing when such securities were acquired or sold. Income and expenses are translated at rates of exchange prevailing when accrued. Net realized gains and losses on foreign currency transactions represent foreign exchange gains and losses from sales and maturities of securities and forward exchange currency contracts, holdings of foreign currencies, exchange gains and losses realized between the trade and settlement dates on investment transactions, and the difference between the amounts of interest, dividends and foreign witholding tax reclaims recorded on the Portfolio's books and the U.S. dollar equivalent amounts actually received or paid. Net unrealized currency gains and losses from valuing foreign currency denominated assets and liabilities at period end exchange rates are reflected as a component of net unrealized appreciation or depreciation of investments and foreign currency denominated assets and liabilities. 3. Taxes It is the Portfolio's policy to meet the requirements of the Internal Revenue Code applicable to regulated investment companies and to distribute all of its investment company taxable income and net realized gains, if any, to shareholders. Therefore, no provisions for federal income or excise taxes are required. 7 INTERNATIONAL PORTFOLIO NOTES TO FINANCIAL STATEMENTS (continued) Alliance Variable Products Series Fund ================================================================================ 4. Investment Income and Investment Transactions Dividend income is recorded on the ex-dividend date. Interest income is accrued daily. Investment transactions are accounted for on the date securities are purchased or sold. The Portfolio accretes discounts as adjustments to interest income. Investment gains and losses are determined on the identified cost basis. 5. Income and Expenses Expenses attributable to a single portfolio are charged to that portfolio. Expenses of the Fund are charged to each portfolio in proportion to net assets. All income earned and expenses incurred by a Portfolio with multi-class shares outstanding are borne on a pro-rata basis by each outstanding class of shares, based on the proportionate interest in the portfolio represented by the net assets of such class, except that the portfolio's Class B shares bear the distribution fees. 6. Dividends and Distributions The Portfolio declares and distributes dividends and distributions from net investment income and net realized gains, respectively, if any, at least annually. Income dividends and capital gains distributions to shareholders are recorded on the ex-dividend date. Income dividends and capital gains distributions are determined in accordance with federal tax regulations and may differ from those determined in accordance with accounting principles generally accepted in the United States. To the extent these differences are permanent, such amounts are reclassified within the capital accounts based on their federal tax basis treatment; temporary differences do not require such reclassification. -------------------------------------------------------------------------------- NOTE B: Advisory Fee and Other Transactions with Affiliates Under the terms of an investment advisory agreement, the Portfolio pays Alliance Capital Management L.P. (the "Adviser"), an investment advisory fee at an annualized rate of 1% of the Portfolio's average daily net assets. During the six months ended June 30, 2001, the Adviser agreed to waive its fee and to reimburse the additional operating expenses to the extent necessary to limit total operating expenses on an annual basis to .95% of the average daily net assets for Class A shares. Expense waivers/reimbursements, if any, are accrued daily and paid monthly. For the six months ended June 30, 2001, such waivers/reimbursements amounted to $148,076. Brokerage commissions paid on investment transactions for the six months ended June 30, 2001 amounted to $77,149, none of which was paid to Sanford C. Bernstein & Co. LLC, an affiliate of the Adviser. The Portfolio compensates Alliance Global Investor Services, Inc., a wholly-owned subsidiary of the Adviser, under a Transfer Agency Agreement for providing personnel and facilities to perform transfer agency services for the Portfolio. Such compensation amounted to $474 for the six months ended June 30, 2001. -------------------------------------------------------------------------------- NOTE C: Distribution Plan The Portfolio has adopted a Plan for Class B shares pursuant to Rule 12b-1 under the Investment Company Act of 1940 (the "Plan"). Under the Plan, the Portfolio pays distribution and servicing fees to the Distributor at an annual rate of up to .50% of the Portfolio's average daily net assets attributable to the Class B shares. The fees are accrued daily and paid monthly. The Board of Directors currently limit payments under the Plan to .25% of the Portfolio's average daily net assets attributable to Class B shares. The Plan provides that the 8 Alliance Variable Products Series Fund ================================================================================ Distributor will use such payments in their entirety for distribution assistance and promotional activities. The Portfolio is not obligated under the Plan to pay any distribution services fee in excess of the amounts set forth above. The purpose of the payments to the Distributor under the Plan is to compensate the Distributor for its distribution services with respect to the sale of the Portfolio's shares. Since the Distributor's compensation is not directly tied to its expenses, the amount of compensation received by it under the Plan during any year may be more or less than its actual expenses. For this reason, the Plan is characterized by the staff of the Commission as being of the "compensation" variety. In the event that the Plan is terminated or not continued, no distribution services fees (other than current amounts accrued but not yet paid) would be owed by the Portfolio to the Distributor. The Plan also provides that the Adviser may use its own resources to finance the distribution of the Portfolio's shares. -------------------------------------------------------------------------------- NOTE D: Investment Transactions Purchases and sales of investment securities (excluding short-term investments) for the six months ended June 30, 2001, were as follows: Purchases: Stocks and debt obligations......................... $ 19,435,078 U.S. government and agencies........................ -0- Sales: Stocks and debt obligations......................... $ 18,755,483 U.S. government and agencies........................ -0- At June 30, 2001, the cost of investments for federal income tax purposes was substantially the same as the cost for financial reporting purposes. Accordingly, gross unrealized appreciation and unrealized depreciation (excluding foreign currency transactions) are as follows: Gross unrealized appreciation....................... $ 3,489,652 Gross unrealized depreciation....................... (11,565,323) ----------------- Net unrealized depreciation......................... $ (8,075,671) ================= Foreign currency losses incurred after October 31 ("post-October" losses) within the taxable year are deemed to arise on the first business day of the Portfolio's next taxable year. The Portfolio incurred and will elect to defer net foreign currency losses of $39,186 during the fiscal year. 1. Forward Exchange Currency Contracts The Portfolio may enter into forward exchange currency contracts to hedge exposure to changes in foreign currency exchange rates on foreign portfolio holdings, to hedge certain firm purchase and sales commitments denominated in foreign currencies and for investment purposes. A forward exchange currency contract is a commitment to purchase or sell a foreign currency at a future date at a negotiated forward rate. The Portfolio may enter into contracts to deliver or receive foreign currency it will receive from or require for its normal investment activities. It may also use contracts in a manner intended to protect foreign currency denominated securities from declines in value due to unfavorable exchange rate movements. The gain or loss arising from the difference between the original contracts and the closing of such contracts is included in realized gains or losses from foreign currency transactions. Fluctuations in the value of forward exchange currency contracts are recorded for financial reporting purposes as unrealized gains or losses by the Portfolio. The Portfolio's custodian will place and maintain cash not available for investment or other liquid assets in a separate account of the Portfolio having an approximate value equal to the aggregate amount of the Portfolio's commitments under forward exchange currency contracts entered into with respect to position hedges. Risks may arise from the potential inability of a counterparty to meet the terms of a contract and from unanticipated movements in the value of a foreign currency relative to the U.S. dollar. The face or contract amount, in U.S. dollars, reflects the total exposure the Portfolio has in that particular cur- 9 INTERNATIONAL PORTFOLIO NOTES TO FINANCIAL STATEMENTS (continued) Alliance Variable Products Series Fund ================================================================================ rency contract. At June 30, 2001, the Portfolio had no outstanding forward exchange currency contracts. 2. Option Transactions For hedging and investment purposes, the Portfolio may purchase and write call options and purchase put options on U.S. securities that are traded on U.S. securities exchanges and over-the-counter markets. The risk associated with purchasing an option is that the Portfolio pays a premium whether or not the option is exercised. Additionally, the Portfolio bears the risk of loss of premium and change in market value should the counterparty not perform under the contract. Put and call options purchased are accounted for in the same manner as portfolio securities. The cost of securities acquired through the exercise of call options is increased by premiums paid. The proceeds from securities sold through the exercise of put options are decreased by the premiums paid. When the Portfolio writes an option, the premium received by the Portfolio is recorded as a liability and is subsequently adjusted to the current market value of the option written. Premiums received from which written options expire unexercised are recorded by the Portfolio on the expiration date as realized gains from written options. The difference between the premium received and the amount paid on effecting a closing purchase transaction, including brokerage commissions, is also treated as a realized gain, or if the premium received is less than the amount paid for the closing purchase transaction, as a realized loss. If a call option is exercised, the premium received is added to the proceeds from the sale of the underlying security or currency in determining whether the Portfolio has realized a gain or loss. In writing an option, the Portfolio bears the market risk of an unfavorable change in the price of the security or currency underlying the written option. Exercise of an option written by the Portfolio could result in the Portfolio selling or buying a security or currency at a price different from the current market value. The Portfolio had no transactions in options written for the six months ended June 30, 2001. -------------------------------------------------------------------------------- NOTE: E Securities Lending The Portfolio has entered into a securities lending agreement with UBS/Paine Webber, Inc. (the "Lending Agent"). Under the terms of the agreement, the Lending Agent, on behalf of the Portfolio, administers the lending of portfolio securities to certain broker-dealers. In return, the Portfolio receives fee income from the lending transactions. All loans are continuously secured by collateral exceeding the value of the securities loaned. All collateral consists of either cash or U.S. Government securities. The Lending Agent invests the cash collateral in an eligible money market vehicle in accordance with the investment restrictions of the Portfolio. UBS/Paine Webber will indemnify the Portfolio for any loss resulting from a borrower's failure to return a loaned security when due. As of June 30, 2001, the Portfolio had loaned securities with a value of $433,265 and received cash collateral of $455,000. For the six months ended June 30, 2001, the Portfolio received fee income of $1,152 which is included in interest income in the accompanying Statement of Operations. -------------------------------------------------------------------------------- NOTE F: Capital Stock There are 500,000,000 Class A shares of $.001 par value capital stock authorized. Transactions in capital stock were as follows:
----------------------------------------- ----------------------------------------- SHARES AMOUNT ----------------------------------------- ----------------------------------------- Six Months Ended Year Ended Six Months Ended Year Ended June 30, 2001 December 31, June 30, 2001 December 31, (unaudited) 2000 (unaudited) 2000 =================== =================== =================== =================== Class A Shares sold............................. 8,809,944 14,724,676 $ 131,083,413 $ 283,890,498 Shares issued in reinvestment of dividends and distributions.......... 312,999 381,286 3,928,132 7,465,579 Shares redeemed......................... (8,704,736) (13,907,844) (130,332,697) (269,210,749) ----------------- ----------------- ----------------- ----------------- Net increase............................ 418,207 1,198,118 $ 4,678,848 $ 22,145,328 ================= ================= ================= =================
10 INTERNATIONAL PORTFOLIO NOTES TO FINANCIAL STATEMENTS (continued) Alliance Variable Products Series Fund ================================================================================ NOTE G: Concentration of Risk Investing in securities of foreign companies or foreign governments involves special risks which include changes in foreign exchange rates and the possibility of future political and economic developments which could adversely affect the value of such securities. Moreover, securities of many foreign companies or foreign governments and their markets may be less liquid and their prices more volatile than those of comparable United States companies or of the United States government. -------------------------------------------------------------------------------- NOTE H: Bank Borrowing A number of open-end mutual funds managed by the Adviser, including the Portfolio, participate in a $750 million revolving credit facility (the "Facility") intended to provide short-term financing if necessary, subject to certain restrictions in connection with abnormal redemption activity. Commitment fees related to the Facility are paid by the participating funds and are included in the miscellaneous expenses in the statement of operations. The Portfolio did not utilize the Facility during the six months ended June 30, 2001. 11 INTERNATIONAL PORTFOLIO FINANCIAL HIGHLIGHTS Alliance Variable Products Series Fund ================================================================================ Selected Data For A Share Of Capital Stock Outstanding Throughout Each Period
---------------------------------------------------------------------------------------- CLASS A ---------------------------------------------------------------------------------------- Six Months Ended Year Ended December 31, June 30, 2001 ====================================================================== (unaudited) 2000 1999 1998 1997 1996 ========== ========== ========== ========== ========== ========== Net asset value, beginning of period .. $ 16.01 $ 21.78 $ 16.17 $ 15.02 $ 14.89 $ 14.07 ---------- ---------- ---------- ---------- ---------- ---------- Income From Investment Operations Net investment income (a)(b) .......... .05 .01 .12 .17 .13 .19 Net realized and unrealized gain (loss) on investments and foreign currency transactions .............. (2.92) (4.01) 6.13 1.80 .39 .83 ---------- ---------- ---------- ---------- ---------- ---------- Net increase (decrease) in net asset value from operations .............. (2.87) (4.00) 6.25 1.97 .52 1.02 ---------- ---------- ---------- ---------- ---------- ---------- Less: Dividends and Distributions Dividends from net investment income . -0- (.03) (.15) (.33) (.15) (.08) Distributions from net realized gains . (.80) (1.74) (.49) (.49) (.24) (.12) ---------- ---------- ---------- ---------- ---------- ---------- Total dividends and distributions ..... (.80) (1.77) (.64) (.82) (.39) (.20) ---------- ---------- ---------- ---------- ---------- ---------- Net asset value, end of period ........ $ 12.34 $ 16.01 $ 21.78 $ 16.17 $ 15.02 $ 14.89 ========== ========== ========== ========== ========== ========== Total Return Total investment return based on net asset value (c) ............. (18.03)% (19.86)% 40.23% 13.02% 3.33% 7.25% Ratios/Supplemental Data Net assets, end of period (000's omitted) .................... $ 66,055 $ 78,990 $ 81,370 $ 65,052 $ 60,710 $ 44,324 Ratio to average net assets of: Expenses, net of waivers and reimbursements ............... .95%(d) .95% .95% .95% .95% .95% Expenses, before waivers and reimbursements ............... 1.36%(d) 1.34% 1.36% 1.37% 1.42% 1.91% Net investment income (a) .......... .65%(d) .07% .69% 1.08% .87% 1.29% Portfolio turnover rate ............... 26% 57% 111% 117% 134% 60%
-------------------------------------------------------------------------------- (a) Net of expenses reimbursed or waived by the Adviser. (b) Based on average shares outstanding. (c) Total investment return is calculated assuming an initial investment made at the net asset value at the beginning of the period, reinvestment of all dividends and distributions at net asset value during the period, and redemption on the last day of the period. Total investment return calculated for a period of less than one year is not annualized. (d) Annualized. 12 Alliance Variable Products Series Fund ================================================================================ BOARD OF DIRECTORS John D. Carifa, Chairman and President Ruth Block (1) David H. Dievler (1) John H. Dobkin (1) William H. Foulk, Jr. (1) Clifford L. Michel (1) Donald J. Robinson (1) OFFICERS Kathleen A. Corbet, Senior Vice President Alfred L. Harrison, Senior Vice President Peter Anastos, Vice President Andrew Aran, Vice President Bruce K. Aronow, Vice President Edward Baker, Vice President Thomas J. Bardong, Vice President Matthew Bloom, Vice President Mark H. Breedon, Vice President Russell Brody, Vice President Kenneth T. Carty, Vice President Frank Caruso, Vice President John F. Chiodi, Vice President Paul J. DeNoon, Vice President Joseph C. Dona, Vice President Gregory Dube, Vice President Marilyn G. Fedak, Vice President F. Jeanne Goetz, Vice President Jane Mack Gould, Vice President David A. Kruth, Vice President Alan E. Levi, Vice President Michael Levy, Vice President Gerald T. Malone, Vice President Andrew Moloff, Vice President Michael Mon, Vice President Raymond J. Papera, Vice President Douglas J. Peebles, Vice President Daniel G. Pine, Vice President Steven Pisarkiewicz, Vice President John Ricciardi, Vice President Paul C. Rissman, Vice President Gregory R. Sawers, Vice President Kevin F. Simms, Vice President Kenneth D. Smalley, Vice President Michael A. Snyder, Vice President Annie Tsao, Vice President Jean Van De Walle, Vice President Sandra Yeager, Vice President Edmund P. Bergan, Jr., Secretary Mark D. Gersten, Treasurer & Chief Financial Officer Thomas Manley, Controller CUSTODIAN State Street Bank and Trust Company 225 Franklin Street Boston, MA 02110 DISTRIBUTOR Alliance Fund Distributors, Inc. 1345 Avenue of the Americas New York, NY 10105 INDEPENDENT AUDITORS Ernst & Young LLP 787 Seventh Avenue New York, NY 10019 LEGAL COUNSEL Seward & Kissel One Battery Park Plaza New York, NY 10004 TRANSFER AGENT Alliance Global Investor Services, Inc. P.O. Box 1520 Secaucus, NJ 07096-1520 Toll-free 1-(800) 221-5672 -------------------------------------------------------------------------------- (1) Member of the Audit Committee. ALLIANCE ------------------------- VARIABLE PRODUCTS ------------------------- SERIES FUND ------------------------- GLOBAL BOND PORTFOLIO ------------------------- SEMI-ANNUAL REPORT JUNE 30, 2001 Investment Products Offered --------------------------- > Are Not FDIC Insured > May Lose Value > Are Not Bank Guaranteed --------------------------- GLOBAL BOND PORTFOLIO PORTFOLIO OF INVESTMENTS June 30, 2001 (unaudited) Alliance Variable Products Series Fund ================================================================================ Principal Amount (000) U.S. $ Value -------------------------------------------------------------------------------- CANADA-4.5% GOVERNMENT OBLIGATIONS-4.5% Government of Canada 5.00%, 9/01/04 (a) .................... CAD 500 $ 325,155 5.50%, 6/01/10 (a) .................... 3,000 1,921,455 ------------ 2,246,610 ------------ DENMARK-3.2% GOVERNMENT OBLIGATION-3.2% Kingdom of Denmark 6.00%, 11/15/09 (a) ................... DKK 13,590 1,619,925 ------------ FRANCE-4.6% GOVERNMENT OBLIGATION-4.6% Government of France 4.00%, 4/25/09 (a) .................... EUR 2,950 2,330,286 ------------ GERMANY-15.7% GOVERNMENT OBLIGATIONS-15.7% Federal Republic of Germany 4.00%, 7/04/09 (a) .................... 2,350 1,864,028 5.00%, 2/17/06 (a) .................... 2,500 2,151,887 6.00%, 2/16/06 (a) .................... 4,350 3,879,681 ------------ 7,895,596 ------------ ITALY-5.0% GOVERNMENT OBLIGATION-5.0% Republic of Italy 5.00%, 5/01/08 (a) .................... 3,000 2,511,856 ------------ JAPAN-5.3% GOVERNMENT OBLIGATION-5.3% Government of Japan 1.10%, 3/21/11 (a) .................... JPY 335,000 2,673,607 ------------ NETHERLANDS-2.9% GOVERNMENT OBLIGATION-2.9% Government of Netherlands 5.50%, 7/15/10 (a) .................... EUR 1,710 1,477,977 ------------ SPAIN-8.9% GOVERNMENT OBLIGATIONS-8.9% Goverment of Spain 6.00%, 1/31/29 (a) .................... 1,780 1,518,982 7.90%, 2/28/02 (a) .................... 3,415 2,957,009 ------------ 4,475,991 ------------ SWEDEN-3.7% GOVERNMENT OBLIGATIONS-3.7% Kingdom of Sweden 5.00%, 1/15/04 (a) .................... SEK 15,000 1,383,294 8.00%, 8/15/07 (a) .................... 4,600 481,873 ------------ 1,865,167 ------------ UNITED KINGDOM-6.2% GOVERNMENT OBLIGATION-6.2% United Kingdom Treasury 6.25%, 11/25/10 (a) ................... GBP 2,090 3,141,434 ------------ UNITED STATES-42.6% FINANCIAL-6.4% GE Financial Assurance Holdings 1.60%, 6/20/11 (a) .................... JPY 400,000 3,228,290 ------------ GOVERNMENT AND AGENCY OBLIGATIONS-26.9% Federal National Mortgage Association 1.75%, 3/26/08 (a) .................... 200,000 1,722,182 U.S. Treasury Bond 6.375%, 8/15/27 (a) ................... US$ 3,095 3,280,700 U.S. Treasury Notes 4.75%, 11/15/08 (a) ................... 3,180 3,069,686 5.00%, 2/15/11 (a) .................... 1,000 970,150 5.50%, 5/15/09 (a) .................... 2,420 2,441,175 5.75%, 8/15/03 (a) .................... 2,000 2,056,860 ------------ 13,540,753 ------------ TIME DEPOSIT-9.3% State Street Euro Dollar 3.25%, 7/02/01 ........................ 4,706 4,706,000 ------------ 21,475,043 ------------ TOTAL INVESTMENTS-102.6% (cost $53,080,315) ...................... 51,713,492 Other assets less liabilities-(2.6%) .... (1,294,546) ------------ NET ASSETS-100% ........................ $ 50,418,946 ============ -------------------------------------------------------------------------------- (a) Securities, or portion thereof, with an aggregate market value of $47,007,492 have been segregated to collateralize forward exchange currency contracts. See Notes to Financial Statements. 1 GLOBAL BOND PORTFOLIO STATEMENT OF ASSETS AND LIABILITIES June 30, 2001 (unaudited) Alliance Variable Products Series Fund ================================================================================ ASSETS Investments in securities, at value (cost $53,080,315) ........................... $ 51,713,492 Cash ............................................................................. 257 Foreign cash, at value (cost $124,336) ........................................... 123,318 Receivable for investment securities sold ........................................ 2,001,559 Interest receivable .............................................................. 864,221 Unrealized appreciation of forward exchange currency contracts ................... 18,090 ------------ Total assets ..................................................................... 54,720,937 ------------ LIABILITIES Payable for investment securities purchased ...................................... 4,209,935 Advisory fee payable ............................................................. 27,185 Accrued expenses ................................................................. 64,871 ------------ Total liabilities ................................................................ 4,301,991 ------------ NET ASSETS ......................................................................... $ 50,418,946 ------------ COMPOSITION OF NET ASSETS Capital stock, at par ............................................................ $ 4,825 Additional paid-in capital ....................................................... 53,507,075 Undistributed net investment income .............................................. 147,175 Accumulated net realized loss on investments ..................................... (1,889,337) Net unrealized depreciation of investments and foreign currency denominated assets and liabilities ................................................................ (1,350,792) ------------ $ 50,418,946 ============ Class A Shares Net assets ....................................................................... $ 44,981,136 ============ Shares of capital stock outstanding .............................................. 4,302,549 ============ Net asset value per share ........................................................ $ 10.45 ============ Class B Shares Net assets ....................................................................... $ 5,437,810 ============ Shares of capital stock outstanding .............................................. 522,720 ============ Net asset value per share ........................................................ $ 10.40 ============
-------------------------------------------------------------------------------- See Notes to Financial Statements. 2 GLOBAL BOND PORTFOLIO STATEMENT OF OPERATIONS Six Months Ended June 30, 2001 (unaudited) Alliance Variable Products Series Fund ================================================================================ INVESTMENT INCOME Interest ..................................................... $ 1,121,170 ----------- EXPENSES Advisory fee ................................................. 172,389 Distribution fee - Class B ................................... 7,255 Custodian .................................................... 51,994 Administrative ............................................... 32,576 Audit and legal .............................................. 12,012 Printing ..................................................... 8,333 Directors' fees .............................................. 721 Transfer agency .............................................. 503 Miscellaneous ................................................ 79 ----------- Total expenses ............................................... 285,862 ----------- Net investment income ........................................ 835,308 ----------- REALIZED AND UNREALIZED GAIN (LOSS) ON INVESTMENTS AND FOREIGN CURRENCY TRANSACTIONS Net realized gain on investment transactions ................. 167,547 Net realized loss on foreign currency transactions ........... (574,041) Net change in unrealized appreciation/depreciation of: Investments ................................................ (2,983,873) Foreign currency denominated assets and liabilities ........ 56,270 ----------- Net loss on investments and foreign currency transactions .... (3,334,097) ----------- NET DECREASE IN NET ASSETS FROM OPERATIONS ..................... $(2,498,789) =========== -------------------------------------------------------------------------------- See Notes to Financial Statements. 3 GLOBAL BOND PORTFOLIO STATEMENT OF CHANGES IN NET ASSETS Alliance Variable Products Series Fund ================================================================================
Six Months Ended Year Ended June 30, 2001 December 31, (unaudited) 2000 =============== ============ INCREASE (DECREASE) IN NET ASSETS FROM OPERATIONS Net investment income .............................................$ 835,308 $ 2,244,856 Net realized loss on investments and foreign currency transactions... (406,494) (4,310,639) Net change in unrealized appreciation/depreciation of investments and foreign currency denominated assets and liabilities ............... (2,927,603) 2,681,054 ------------ ------------ Net increase (decrease) in net assets from operations .............. (2,498,789) 615,271 DIVIDENDS AND DISTRIBUTIONS TO SHAREHOLDERS FROM: Net investment income Class A ........................................................... -0- (1,946,325) Class B ........................................................... -0- (156,771) Tax Return of capital Class A ........................................................... -0- (21,332) Class B ........................................................... -0- (1,718) CAPITAL STOCK TRANSACTIONS Net increase (decrease) .............................................(3,551,891) 5,641,805 ------------ ------------ Total (decrease) ....................................................(6,050,680) 4,130,930 NET ASSETS Beginning of period .................................................56,469,626 52,338,696 ------------ ------------ End of period (including undistributed net investment income of $147,175 at June 30, 2001) ......................................$ 50,418,946 $ 56,469,626 ============ ============
-------------------------------------------------------------------------------- See Notes to Financial Statements. 4 GLOBAL BOND PORTFOLIO NOTES TO FINANCIAL STATEMENTS June 30, 2001 (unaudited) Alliance Variable Products Series Fund ================================================================================ NOTE A: Significant Accounting Policies The Global Bond Portfolio (the "Portfolio") is a series of Alliance Variable Products Series Fund, Inc. (the "Fund"). The Portfolio's investment objective is to seek a high level of return from a combination of current income and capital appreciation by investing in a globally diversified portfolio of high-quality debt securities denominated in the U.S. dollar and a range of foreign currencies. The Fund was incorporated in the State of Maryland on November 17, 1987, as an open-end series investment company. The Fund offers nineteen separately managed pools of assets which have differing investment objectives and policies. The Portfolio offers Class A and Class B shares. Both classes of shares have identical voting, dividend, liquidating and other rights, except that Class B shares bear a distribution expense and have exclusive voting rights with respect to the Class B distribution plan. The Portfolio offers and sells its shares only to separate accounts of certain life insurance companies for the purpose of funding variable annuity contracts and variable life insurance policies. Sales are made without a sales charge at the Portfolio's net asset value per share. The financial statements have been prepared in conformity with accounting principles generally accepted in the United States, which require management to make certain estimates and assumptions that affect the reported amounts of assets and liabilities in the financial statements and amounts of income and expenses during the reporting period. Actual results could differ from those estimates. The following is a summary of significant accounting policies followed by the Portfolio. 1. Security Valuation Portfolio securities traded on a national securities exchange or on a foreign securities exchange (other than foreign securities exchanges whose operations are similar to those of the United States over-the-counter market) or on The Nasdaq Stock Market, Inc., are generally valued at the last reported sales price or if no sale occurred, at the mean of the closing bid and asked price on that day. Readily marketable securities traded in the over-the-counter market, securities listed on a foreign securities exchange whose operations are similar to the U.S. over-the-counter market, and securities listed on a national securities exchange whose primary market is believed to be over-the-counter (but excluding securities traded on The Nasdaq Stock Market, Inc.), are valued at the mean of the current bid and asked price. U.S. government and fixed income securities which mature in 60 days or less are valued at amortized cost, unless this method does not represent fair value. Securities for which current market quotations are not readily available are valued at their fair value as determined in good faith by, or in accordance with procedures adopted by, the Board of Directors. Fixed income securities may be valued on the basis of prices obtained from a pricing service when such prices are believed to reflect the fair market value of such securities. 2. Currency Translation Assets and liabilities denominated in foreign currencies and commitments under forward exchange currency contracts are translated into U.S. dollars at the mean of the quoted bid and asked price of such currencies against the U.S. dollar. Purchases and sales of portfolio securities are translated at the rates of exchange prevailing when such securities were acquired or sold. Income and expenses are translated at rates of exchange prevailing when accrued. Net realized gains and losses on foreign currency transactions represent foreign exchange gains and losses from sales and maturities of securities and forward exchange currency contracts, holdings of foreign currencies, exchange gains and losses realized between the trade and settlement dates on investment transactions, and the difference between the amounts of interest, dividends and foreign witholding tax reclaims recorded on the Portfolio's books and the U.S. dollar equivalent amounts actually received or paid. Net unrealized currency gains and losses from valuing foreign currency denominated assets and liabilities at period end exchange rates are reflected as a component of net unrealized appreciation or depreciation of investments and foreign currency denominated assets and liabilities. 3. Taxes It is the Portfolio's policy to meet the requirements of the Internal Revenue Code applicable to regulated investment companies and to distribute all of its investment company taxable income and net realized gains, if any, to shareholders. Therefore, no provisions for federal income or excise taxes are required. 4. Investment Income and Investment Transactions Dividend income is recorded on the ex-dividend date. Interest income is accrued daily. Investment transactions are accounted for on the date securities are purchased or sold. The Portfolio accretes discounts as adjustments to interest income. Investment gains and losses are determined on the identified cost basis. 5. Income and Expenses Expenses attributable to a single portfolio are charged to that portfolio. Expenses of the Fund are charged to each portfolio in proportion to net assets. All income earned 5 GLOBAL BOND PORTFOLIO NOTES TO FINANCIAL STATEMENTS (continued) Alliance Variable Products Series Fund ================================================================================ and expenses incurred by a portfolio with multi-class shares outstanding are borne on a pro-rata basis by each outstanding class of shares, based on the proportionate interest in the portfolio represented by the net assets of such class, except that the Portfolio's Class B shares bear the distribution fees. 6. Dividends and Distributions The Portfolio declares and distributes dividends and distributions from net investment income and net realized gains, respectively, if any, at least annually. Income dividends and capital gains distributions to shareholders are recorded on the ex-dividend date. Income dividends and capital gains distributions are determined in accordance with federal tax regulations and may differ from those determined in accordance with accounting principles generally accepted in the United States. To the extent these differences are permanent, such amounts are reclassified within the capital accounts based on their federal tax basis treatment; temporary differences do not require such reclassification. 7. Change in Accounting Principle As required, effective January 1, 2001, the Portfolio has adopted the provisions of the AICPA Audit and Accounting Guide, Audits of Investment Companies, and began amortizing premium on debt securities for financial statement reporting purposes only. This change will have no impact on the net assets of the Portfolio. Prior to January 1, 2001, the Portfolio did not amortize premiums on debt securities. The cumulative effect of this accounting change resulted in a $159,128 reduction in cost of investments and a corresponding $159,128 increase in net unrealized appreciation/depreciation, based on investments owned by the Portfolio on January 1, 2001. The effect of this change for the period ended June 30, 2001, was to decrease net investment income by $68,792, increase net unrealized appreciation (depreciation) by $4,331, and increase net realized gains (losses) by $64,461. The statement of changes in net assets and financial highlights for prior periods have not been restated to reflect the change in accounting principle. -------------------------------------------------------------------------------- NOTE B: Advisory Fee and Other Transactions with Affiliates Under the terms of an investment advisory agreement, the Portfolio pays Alliance Capital Management L.P. (the "Adviser"), an investment advisory fee at an annualized rate of .65% of the Portfolio's average daily net assets. Under a sub-advisory agreement, the Adviser retained AIGAM International Limited ("AIGAM"), an affiliate of American International Group, Inc., as a sub-adviser to the Portfolio. Effective February 1, 2001, the Adviser and AIGAM agreed to terminate this sub-advisory agreement. The Adviser now provides the services formerly provided by AIGAM. Pursuant to the advisory agreement, the Portfolio paid $32,576 to the Adviser representing the cost of certain legal and accounting services provided to the Portfolio by the Adviser for the six months ended June 30, 2001. Prior to May 1, 2000, the Adviser agreed to waive its fee and to reimburse the additional operating expenses to the extent necessary to limit total operating expenses on an annual basis to .95% and 1.20% of the average daily net assets for Class A and Class B shares, respectively. Effective May 1, 2000, the Adviser determined not to extend the expense limitation undertaking of the Portfolio. Expense waivers/reimbursements, if any, are accrued daily and paid monthly. For the six months ended June 30, 2001, the Portfolio received no such waivers/reimbursements. The Portfolio compensates Alliance Global Investor Services, Inc., a wholly-owned subsidiary of the Adviser, under a Transfer Agency Agreement for providing personnel and facilities to perform transfer agency services for the Portfolio. Such compensation amounted to $474 for the six months ended June 30, 2001. -------------------------------------------------------------------------------- NOTE C: Distribution Plan The Portfolio has adopted a Plan for Class B shares pursuant to Rule 12b-1 under the Investment Company Act of 1940 (the "Plan"). Under the Plan, the Portfolio pays distribution and servicing fees to the Distributor at an annual rate of up to .50% of the Portfolio's average daily net assets attributable to the Class B shares. The fees are accrued daily and paid monthly. The Board of Directors currently limit payments under the Plan to .25% of the Portfolio's average daily net assets attributable to Class B shares. The Plan provides that the Distributor will use such payments in their entirety for distribution assistance and promotional activities. The Portfolio is not obligated under the Plan to pay any distribution services fee in excess of the amounts set forth above. The purpose of the payments to the Distribu- 6 Alliance Variable Products Series Fund ================================================================================ tor under the Plan is to compensate the Distributor for its distribution services with respect to the sale of the Portfolio's shares. Since the Distributor's compensation is not directly tied to its expenses, the amount of compensation received by it under the Plan during any year may be more or less than its actual expenses. For this reason, the Plan is characterized by the staff of the Commission as being of the "compensation" variety. In the event that the Plan is terminated or not continued, no distribution services fees (other than current amounts accrued but not yet paid) would be owed by the Portfolio to the Distributor. The Plan also provides that the Adviser may use its own resources to finance the distribution of the Portfolio's shares. -------------------------------------------------------------------------------- NOTE D: Investment Transactions Purchases and sales of investment securities (excluding short-term investments) for the six months ended June 30, 2001, were as follows: Purchases: Stocks and debt obligations.................................... $13,821,965 U.S. government and agency obligations......................... 16,803,336 Sales: Stocks and debt obligations.................................... $15,933,662 U.S. government and agency obligations......................... 19,500,584 At June 30, 2001, the cost of investments for federal income tax purposes was substantially the same as the cost for financial reporting purposes. Accordingly, gross unrealized appreciation and unrealized depreciation (excluding foreign currency transactions) are as follows: Gross unrealized appreciation.................................. $ 396,932 Gross unrealized depreciation.................................. (1,747,724) ----------- Net unrealized depreciation.................................... $(1,350,792) =========== At December 31, 2000, for federal income tax purposes, the Portfolio had net capital loss carryforward of $779,983 of which $254,633 expires in the year 2007 and $525,350 expires in the year 2008. Foreign currency losses incurred after October 31 ("post-October" losses) within the taxable year are deemed to arise on the first business day of the Portfolio's next taxable year. The Portfolio incurred and will elect to defer net foreign currency losses of $728,966 during the fiscal year. 1. Forward Exchange Currency Contracts The Portfolio may enter into forward exchange currency contracts to hedge exposure to changes in foreign currency exchange rates on foreign portfolio holdings, to hedge certain firm purchase and sales commitments denominated in foreign currencies and for investment purposes. A forward exchange currency contract is a commitment to purchase or sell a foreign currency at a future date at a negotiated forward rate. The Portfolio may enter into contracts to deliver or receive foreign currency it will receive from or require for its normal investment activities. It may also use contracts in a manner intended to protect foreign currency denominated securities from declines in value due to unfavorable exchange rate movements. The gain or loss arising from the difference between the original contracts and the closing of such contracts is included in realized gains or losses from foreign currency transactions. Fluctuations in the value of forward exchange currency contracts are recorded for financial reporting purposes as unrealized gains or losses by the Portfolio. The Portfolio's custodian will place and maintain cash not available for investment or other liquid assets in a separate account of the Portfolio having an approximate value equal to the aggregate amount of the Portfolio's commitments under forward exchange currency contracts entered into with respect to position hedges. Risks may arise from the potential inability of a counterparty to meet the terms of a contract and from unanticipated movements in the value of a foreign currency relative to the U.S. dollar. The face or contract amount, in U.S. dollars, reflects the total exposure the Portfolio has in that particular currency contract. 7 GLOBAL BOND PORTFOLIO NOTES TO FINANCIAL STATEMENTS (continued) Alliance Variable Products Series Fund ================================================================================ At June 30, 2001, the Portfolio had outstanding forward exchange currency contracts as follows:
Contract U.S. $ Value on U.S. $ Unrealized Amount Origination Current Appreciation (000) Date Value (Depreciation) ========= =============== =========== ============== Forward Exchange Currency Buy Contract Canadian Dollar, settling 7/06/01....... 1,000 $ 656,724 $ 658,852 $ 2,128 Forward Exchange Currency Sale Contracts Canadian Dollar, settling 7/06/01....... 1,000 648,382 658,851 (10,469) Japanese Yen, settling 8/27/01.......... 728,177 5,890,592 5,876,277 14,315 Swedish Krona, settling 8/01/01......... 5,573 524,485 512,369 12,116 ---------- $ 18,090 ==========
2. Option Transactions For hedging and investment purposes, the Portfolio may purchase and write call options and purchase put options on U.S. securities that are traded on U.S. securities exchanges and over-the-counter markets. The risk associated with purchasing an option is that the Portfolio pays a premium whether or not the option is exercised. Additionally, the Portfolio bears the risk of loss of premium and change in market value should the counterparty not perform under the contract. Put and call options purchased are accounted for in the same manner as portfolio securities. The cost of securities acquired through the exercise of call options is increased by premiums paid. The proceeds from securities sold through the exercise of put options are decreased by the premiums paid. When the Portfolio writes an option, the premium received by the Portfolio is recorded as a liability and is subsequently adjusted to the current market value of the option written. Premiums received from which written options expire unexercised are recorded by the Portfolio on the expiration date as realized gains from written options. The difference between the premium received and the amount paid on effecting a closing purchase transaction, including brokerage commissions, is also treated as a realized gain, or if the premium received is less than the amount paid for the closing purchase transaction, as a realized loss. If a call option is exercised, the premium received is added to the proceeds from the sale of the underlying security or currency in determining whether the Portfolio has realized a gain or loss. In writing an option, the Portfolio bears the market risk of an unfavorable change in the price of the security or currency underlying the written option. Exercise of an option written by the Portfolio could result in the Portfolio selling or buying a security or currency at a price different from the current market value. The Portfolio had no transactions in options written for the six months ended June 30, 2001. -------------------------------------------------------------------------------- NOTE E: Securities Lending The Portfolio has entered into a securities lending agreement with UBS/PaineWebber, Inc. (the"Lending Agent"). Under the terms of the agreement, the Lending Agent, on behalf of the Portfolio, administers the lending of portfolio securities to certain broker-dealers. In return, the Portfolio receives fee income from the lending transactions. All loans are continuously secured by collateral exceeding the value of the securities loaned. All collateral consists of either cash or U.S. Government securities. The Lending Agent invests the cash collateral in an eligible money market vehicle in accordance with the investment restrictions of the Port folio. UBS/PaineWebber will indemnify the Portfolio for any loss resulting from a borrower's failure to return a loaned security when due. As of June 30, 2001, the Portfolio had no securities on loan. For the six months ended June 30, 2001, the Portfolio received fee income of $15,550 which is included in interest income in the accompanying Statement of Operations. 8 Alliance Variable Products Series Fund ================================================================================ NOTE F: Capital Stock There are 1,000,000,000 shares of $.001 par value capital stock authorized, divided into two classes, designated Class A and Class B. Each class consists of 500,000,000 authorized shares. Transactions in capital stock were as follows:
---------------------------------- --------------------------------- SHARES AMOUNT ---------------------------------- --------------------------------- Six Months Ended Year Ended Six Months Ended Year Ended June 30, 2001 December 31, June 30, 2001 December 31, (unaudited) 2000 (unaudited) 2000 ================= ============ ================ ============ Class A Shares sold .................... 193,931 696,352 $ 2,079,571 $ 7,639,020 Shares issued in reinvestment of dividends and distributions .. -0- 182,529 -0- 1,967,656 Shares redeemed ................ (484,094) (781,083) (5,204,790) (8,340,456) -------- -------- ----------- ----------- Net increase (decrease) ........ (290,163) 97,798 $(3,125,219) $ 1,266,220 ======== ======== =========== =========== Six Months Ended Year Ended Six Months Ended Year Ended June 30, 2001 December 31, June 30, 2001 December 31, (unaudited) 2000 (unaudited) 2000 ================= ============ ================ ============ Class B Shares sold .................... 36,812 417,310 $ 399,308 $ 4,500,155 Shares issued in reinvestment of dividends .................... -0- 14,743 -0- 158,489 Shares redeemed ................ (76,941) (26,732) (825,980) (283,059) -------- -------- ----------- ----------- Net increase (decrease) ........ (40,129) 405,321 $ (426,672) $ 4,375,585 ======== ======== =========== ===========
-------------------------------------------------------------------------------- NOTE G: Concentration of Risk Investing in securities of foreign companies or foreign governments involves special risks which include changes in foreign exchange rates and the possibility of future political and economic developments which could adversely affect the value of such securities. Moreover, securities of many foreign companies or foreign governments and their markets may be less liquid and their prices more volatile than those of comparable United States companies or of the United States government. -------------------------------------------------------------------------------- NOTE H: Bank Borrowing A number of open-end mutual funds managed by the Adviser, including the Portfolio, participate in a $750 million revolving credit facility (the "Facility") intended to provide short-term financing if necessary, subject to certain restrictions in connection with abnormal redemption activity. Commitment fees related to the Facility are paid by the participating funds and are included in the miscellaneous expenses in the statement of operations. The Portfolio did not utilize the Facility during the six months ended June 30, 2001. 9 GLOBAL BOND PORTFOLIO FINANCIAL HIGHLIGHTS Alliance Variable Products Series Fund ================================================================================ Selected Data For A Share Of Capital Stock Outstanding Throughout Each Period
------------------------------------------------------------------------------- CLASS A ------------------------------------------------------------------------------- Six Months Ended June 30, Year Ended December 31, 2001(a) =============================================================== (unaudited) 2000 1999 1998 1997 1996 =========== ======== ======== ======== ======== ======== Net asset value, beginning of period $ 10.96 $ 11.25 $ 12.42 $ 11.10 $ 11.74 $ 12.15 ------- ------- ------- ------- ------- ------- Income From Investment Operations Net investment income (b)......... .17 .45(c) .48(c) .49(c) .54(c) .67(c) Net realized and unrealized gain (loss) on investments and foreign currency transactions....... (.68) (.32) (1.24) 1.06 (.48) .01 ------- ------- ------- ------- ------- ------- Net increase (decrease) in net asset value from operations ....... (.51) .13 (.76) 1.55 .06 .68 ------- ------- ------- ------- ------- ------- Less: Dividends and Distributions Dividends from net investment income.. -0- (.42) (.37) (.17) (.57) (.84) Distributions from net realized gains..... -0- -0- (.04) (.06) (.13) (.25) ------- ------- ------- ------- ------- ------- Total dividends and distributions ..... -0- (.42) (.41) (.23) (.70) (1.09) ------- ------- ------- ------- ------- ------- Net asset value, end of period ..... $ 10.45 $ 10.96 $ 11.25 $ 12.42 $ 11.10 $ 11.74 ======= ======= ======= ======= ======= ======= Total Return Total investment return based on net asset value (d)......... (4.65)% 1.17% (6.11)% 14.12% .67% 6.21% Ratios/Supplemental Data Net assets, end of period (000's omitted) .. $44,981 $50,325 $50,569 $34,652 $22,194 $18,117 Ratio to average net assets of: Expenses, net of waivers and reimbursements.. .1.05%(e) 1.02% .90% .93% .94% .94% Expenses, before waivers and reimbursements.. .1.05%(e) 1.06% 1.04% 1.17% 1.03% 1.15% Net investment income.......... .3.18%(e) 4.13%(c) 4.16%(c) 4.23%(c) 4.81%(c) 5.76%(c) Portfolio turnover rate .............. 62% 372% 183% 42% 257% 191%
-------------------------------------------------------------------------------- See footnote summary on page 11. 10 Alliance Variable Products Series Fund ================================================================================ Selected Data For A Share Of Capital Stock Outstanding Throughout Each Period
---------------------------------------------- CLASS B ---------------------------------------------- Six Months Ended Year July 16, June 30, Ended 1999(f) to 2001(a) December 31, December 31, (unaudited) 2000 1999 =========== ============ ============ Net asset value, beginning of period ................. $10.92 $11.23 $10.98 ------ ------ ------ Income From Investment Operations Net investment income (b) ............................ .15 .41(b) .21(c) Net realized and unrealized gain (loss) on investments and foreign currency transactions ....................................... (.67) (.31) .04 ------ ------ ------ Net increase (decrease) in net asset value from operations .............................. (.52) .10 .25 ------ ------ ------ Less: Dividends Dividends from net investment income ................. -0- (.41) -0- ------ ------ ------ Net asset value, end of period ....................... $10.40 $10.92 $11.23 ====== ====== ====== Total Return Total investment return based on net asset value (d).. (4.76)% .98% 2.18% Ratios/Supplemental Data Net assets, end of period (000's omitted) ............ $5,438 $6,145 $1,770 Ratio to average net assets of: Expenses, net of waivers and reimbursements ........ 1.30%(e) 1.31% 1.20%(e) Expenses, before waivers and reimbursements ........ 1.30%(e) 1.35% 1.34%(e) Net investment income .............................. 2.87%(e) 3.82%(c) 3.96%(c)(e) Portfolio turnover rate .............................. 62% 372% 183%
-------------------------------------------------------------------------------- (a) As required, effective January 1, 2001, the Portfolio has adopted the provisions of the AICPA Audit and Accounting Guide, Audits of Investment Companies, and began amortizing premium on debt securities. For the six months ended June 30, 2001, the effect of this change to Class A and Class B shares was to decrease net investment income per share by $.04 and $.05, increase net realized and unrealized gains and losses per share by $.04 and $.05, and decrease the ratio of net investment income to average net assets from 4.04% to 3.18% and 3.79% to 2.87%, resepectively. Per share, ratios and supplemental data for periods prior to January 1, 2001 have not been restated to reflect this change in presentation. (b) Based on average shares outstanding. (c) Net of expenses reimbursed or waived by the Adviser. (d) Total investment return is calculated assuming an initial investment made at the net asset value at the beginning of the period, reinvestment of all dividends and distributions at net asset value during the period, and redemption on the last day of the period. Total investment return calculated for a period of less than one year is not annualized. (e) Annualized. (f) Commencement of distribution. 11 Alliance Variable Products Series Fund ================================================================================ BOARD OF DIRECTORS John D. Carifa, Chairman and President Ruth Block (1) David H. Dievler (1) John H. Dobkin (1) William H. Foulk, Jr. (1) Clifford L. Michel (1) Donald J. Robinson (1) OFFICERS Kathleen A. Corbet, Senior Vice President Alfred L. Harrison, Senior Vice President Andrew S. Adelson, Vice President Peter Anastos, Vice President Andrew Aran, Vice President Bruce K. Aronow, Vice President Edward Baker, Vice President Thomas J. Bardong, Vice President Matthew Bloom, Vice President Mark H. Breedon, Vice President Russell Brody, Vice President Kenneth T. Carty, Vice President Frank Caruso, Vice President John F. Chiodi, Vice President Paul J. DeNoon, Vice President Joseph C. Dona, Vice President Gregory Dube, Vice President Marilyn G. Fedak, Vice President F. Jeanne Goetz, Vice President Jane Mack Gould, Vice President David A. Kruth, Vice President Alan E. Levi, Vice President Michael Levy, Vice President Gerald T. Malone, Vice President Andrew Moloff, Vice President Michael Mon, Vice President Raymond J. Papera, Vice President Douglas J. Peebles, Vice President Daniel G. Pine, Vice President Steven Pisarkiewicz, Vice President John Ricciardi, Vice President Paul C. Rissman, Vice President Gregory R. Sawers, Vice President Kevin F. Simms, Vice President Kenneth D. Smalley, Vice President Michael A. Snyder, Vice President Annie Tsao, Vice President Jean Van De Walle, Vice President Sandra Yeager, Vice President Edmund P. Bergan, Jr., Secretary Mark D. Gersten, Treasurer & Chief Financial Officer Thomas Manley, Controller CUSTODIAN State Street Bank and Trust Company 225 Franklin Street Boston, MA 02110 DISTRIBUTOR Alliance Fund Distributors, Inc. 1345 Avenue of the Americas New York, NY 10105 INDEPENDENT AUDITORS Ernst & Young LLP 787 Seventh Avenue New York, NY 10019 LEGAL COUNSEL Seward & Kissel One Battery Park Plaza New York, NY 10004 TRANSFER AGENT Alliance Global Investor Services, Inc. P.O. Box 1520 Secaucus, NJ 07096-1520 Toll-free 1-(800) 221-5672 -------------------------------------------------------------------------------- (1) Member of the Audit Committee. ALLIANCE ----------------------------- VARIABLE PRODUCTS ----------------------------- SERIES FUND ----------------------------- GROWTH AND INCOME PORTFOLIO ----------------------------- SEMI-ANNUAL REPORT JUNE 30, 2001 Investment Products Offered --------------------------- > Are Not FDIC Insured > May Lose Value > Are Not Bank Guaranteed --------------------------- GROWTH AND INCOME PORTFOLIO TEN LARGEST HOLDINGS June 30, 2001 (unaudited) Alliance Variable Products Series Fund ================================================================================ ------------------------------------------------------------------------------- COMPANY U.S. $ VALUE PERCENT OF NET ASSETS ------------------------------------------------------------------------------- Citigroup, Inc. $ 47,556,053 4.2% ------------------------------------------------------------------------------- Household International, Inc. 43,355,000 3.8 ------------------------------------------------------------------------------- Philip Morris Cos., Inc. 43,137,500 3.8 ------------------------------------------------------------------------------- Tyco International, Ltd. 42,237,500 3.7 ------------------------------------------------------------------------------- AT&T Corp. 41,745,000 3.7 ------------------------------------------------------------------------------- Comcast Corp. Cl.A 41,230,000 3.6 ------------------------------------------------------------------------------- J.P. Morgan Chase & Co. 40,140,000 3.6 ------------------------------------------------------------------------------- Kroger Co. 38,750,000 3.4 ------------------------------------------------------------------------------- Dynegy, Inc. 37,200,000 3.3 ------------------------------------------------------------------------------- Pharmacia Corp. 34,462,500 3.0 ------------------------------------------------------------------------------- $ 409,813,553 36.1% ------------------------------------------------------------------------------- 1 GROWTH AND INCOME PORTFOLIO PORTFOLIO OF INVESTMENTS June 30, 2001 (unaudited) Alliance Variable Products Series Fund ================================================================================ Company Shares U.S. $ Value ----------------------------------------------------------------------- COMMON STOCKS-95.2% FINANCE-23.0% BANKING - MONEY CENTER-3.5% J.P. Morgan Chase & Co. ............ 900,000 $ 40,140,000 ---------------- BANKS - REGIONAL-7.3% Bank of America Corp. .............. 500,000 30,015,000 Bank One Corp. ..................... 950,000 34,010,000 KeyCorp. ........................... 357,500 9,312,875 National City Corp. ................ 300,000 9,234,000 ---------------- 82,571,875 ---------------- INSURANCE-1.7% ACE, Ltd. (Bermuda)................. 240,000 9,381,600 Xl Capital, Ltd. Cl.A (Bermuda)..... 125,000 10,262,500 ---------------- 19,644,100 ---------------- MORTGAGE BANKING-1.6% PMI Group, Inc. .................... 125,000 8,957,500 Washington Mutual, Inc. ............ 250,000 9,387,500 ---------------- 18,345,000 ---------------- MISCELLANEOUS-8.9% Citigroup, Inc. .................... 900,001 47,556,053 Household International, Inc. ...... 650,000 43,355,000 MBNA Corp. ......................... 300,000 9,885,000 ---------------- 100,796,053 ---------------- 261,497,028 ---------------- CONSUMER STAPLES-13.4% BEVERAGES-3.2% Anheuser-Busch Cos., Inc. .......... 650,000 26,780,000 The Pepsi Bottling Group, Inc. ..... 250,000 10,025,000 ---------------- 36,805,000 ---------------- COSMETICS-2.5% Avon Products, Inc. ................ 600,000 27,768,000 ---------------- HOUSEHOLD PRODUCTS-0.5% Colgate-Palmolive Co. .............. 100,000 5,899,000 ---------------- RETAIL - FOOD & DRUG-3.4% Kroger Co. (a)...................... 1,550,000 38,750,000 ---------------- TOBACCO-3.8% Philip Morris Cos., Inc. ........... 850,000 43,137,500 ---------------- 152,359,500 ---------------- ENERGY-12.4% DOMESTIC PRODUCERS-1.5% Kerr-McGee Corp. ................... 255,000 16,898,850 ---------------- INTERNATIONAL-4.3% BP Plc (ADR) (United Kingdom)....... 600,000 29,910,000 Chevron Corp. ...................... 110,000 9,955,000 Exxon Mobil Corp. .................. 100,000 8,735,000 ---------------- 48,600,000 ---------------- OIL SERVICE-3.3% Baker Hughes, Inc. ................. 400,000 13,400,000 Noble Drilling Corp. (a)............ 375,000 12,281,250 Transocean Sedco Forex, Inc. ....... 290,000 11,962,500 ---------------- 37,643,750 ---------------- MISCELLANEOUS-3.3% Dynegy, Inc. ....................... 800,000 37,200,000 ---------------- 140,342,600 ---------------- HEALTH CARE-9.0% DRUGS-3.0% Pharmacia Corp. .................... 750,000 34,462,500 ---------------- MEDICAL PRODUCTS-2.6% Abbott Laboratories................. 175,000 8,401,750 Guidant Corp. (a)................... 85,000 3,060,000 Johnson & Johnson................... 365,000 18,250,000 ---------------- 29,711,750 ---------------- MEDICAL SERVICES-3.4% IMS Health, Inc. ................... 300,000 8,550,000 Tenet Healthcare Corp. ............. 575,000 29,664,250 ---------------- 38,214,250 ---------------- 102,388,500 ---------------- CONSUMER SERVICES-8.9% AIRLINES-2.7% AMR Corp. .......................... 500,000 18,065,000 Continental Airlines, Inc. Cl.B (a).................... 250,000 12,312,500 ---------------- 30,377,500 ---------------- BROADCASTING & CABLE-4.4% AT&T Corp.- Liberty Media Group Cl.A (a)................... 500,000 8,745,000 Comcast Corp. Cl.A (a).............. 950,000 41,230,000 ---------------- 49,975,000 ---------------- ENTERTAINMENT & LEISURE-1.1% Royal Caribbean Cruises, Ltd. ............................ 200,000 4,422,000 The Walt Disney Co. ................ 300,000 8,667,000 ---------------- 13,089,000 ---------------- RETAIL - GENERAL MERCHANDISE-0.7% Limited, Inc. ...................... 450,000 7,434,000 ---------------- 100,875,500 ---------------- 2 Alliance Variable Products Series Fund ================================================================================ Company Shares U.S. $ Value ----------------------------------------------------------------------- UTILITIES-8.4% ELECTRIC & GAS UTILITIES-2.5% AES Corp. (a)....................... 186,300 $ 8,020,215 Duke Power Energy Corp. ............ 115,000 4,486,150 FirstEnergy Corp. .................. 275,000 8,844,000 FPL Group, Inc. .................... 125,000 7,526,250 ---------------- 28,876,615 ---------------- TELEPHONE UTILITIES-5.9% AT&T Corp. ......................... 1,500,000 33,000,000 BellSouth Corp. .................... 200,000 8,054,000 SBC Communications, Inc. ........... 500,000 20,030,000 Sprint Corp. (FON Group)............ 150,000 3,204,000 WorldCom, Inc. ..................... 175,000 2,485,000 WorldCom, Inc. - MCI Group (a)...... 7,000 112,700 ---------------- 66,885,700 ---------------- 95,762,315 ---------------- TECHNOLOGY-8.0% COMPUTER SERVICES-1.8% Electronic Data Systems Corp. ...... 125,000 7,812,500 First Data Corp. ................... 200,000 12,850,000 ---------------- 20,662,500 ---------------- CONTRACT MANUFACTURING-2.8% Flextronics International, Ltd. (Singapore) (a)............. 550,000 14,360,500 Sanmina Corp. (a)................... 500,000 11,705,000 Solectron Corp. (a)................. 300,000 5,490,000 ---------------- 31,555,500 ---------------- SEMI-CONDUCTOR COMPONENTS-2.7% Fairchild Semiconductor Corp. (a)... 250,000 5,750,000 Micron Technology, Inc. (a)......... 600,000 24,660,000 ---------------- 30,410,000 ---------------- SOFTWARE-0.7% Amdocs, Ltd. (Guernsey) (a)......... 160,000 8,616,000 ---------------- 91,244,000 ---------------- Shares or Principal Amount Company (000) U.S. $ Value ----------------------------------------------------------------------- MULTI-INDUSTRY COMPANIES-5.0% Honeywell International, Inc. ...... 425,000 $ 14,870,750 Tyco International, Ltd. ........... 775,000 42,237,500 ---------------- 57,108,250 ---------------- CAPITAL GOODS-3.5% MISCELLANEOUS-3.5% General Electric Co. ............... 200,000 9,750,000 United Technologies Corp. .......... 400,000 29,304,000 ---------------- 39,054,000 ---------------- BASIC INDUSTRY-2.7% CHEMICALS-2.3% E.I. du Pont de Nemours & Co. ...... 200,000 9,648,000 Eastman Chemical Co. ............... 75,000 3,572,250 Lyondell Chemical Co. .............. 550,000 8,459,000 Solutia, Inc. ...................... 350,000 4,462,500 ---------------- 26,141,750 ---------------- MINING & METALS-0.4% Alcoa, Inc. ........................ 125,000 4,925,000 ---------------- 31,066,750 ---------------- TRANSPORTATION-0.9% RAILROAD-0.9% Union Pacific Corp. ................ 175,000 9,609,250 ---------------- Total Common Stocks (cost $983,879,061).............. 1,081,307,693 SHORT-TERM INVESTMENT-6.3% TIME DEPOSIT-6.3% State Street Euro Dollar 3.25%, 7/02/01 (amortized cost $71,513,000)..................... $71,513 71,513,000 ---------------- TOTAL INVESTMENTS-101.5% (cost $1,055,392,061)............ 1,152,820,693 Other assets less liabilities-(1.5%)............... (16,835,169) ---------------- NET ASSETS-100%..................... $ 1,135,985,524 ================ -------------------------------------------------------------------------------- (a) Non-income producing security. Glossary ADR - American Depositary Receipt. See Notes to Financial Statements. 3 GROWTH AND INCOME PORTFOLIO STATEMENT OF ASSETS AND LIABILITIES June 30, 2001 (unaudited) Alliance Variable Products Series Fund ================================================================================ ASSETS Investments in securities, at value (cost $1,055,392,061) .. $1,152,820,693 Cash ....................................................... 757 Collateral held for securities loaned ...................... 3,300,000 Receivable for investment securities sold .................. 1,955,401 Dividends and interest receivable .......................... 1,079,043 -------------- Total assets ............................................... 1,159,155,894 -------------- LIABILITIES Payable for investment securities purchased ................ 19,050,714 Payable for collateral received on securities loaned ....... 3,300,000 Advisory fee payable ....................................... 562,594 Accrued expenses ........................................... 257,062 -------------- Total liabilities .......................................... 23,170,370 -------------- NET ASSETS .................................................... $1,135,985,524 ============== COMPOSITION OF NET ASSETS Capital stock, at par ...................................... $ 48,796 Additional paid-in capital ................................. 1,012,604,189 Undistributed net investment income ........................ 3,557,345 Accumulated net realized gain on investments ............... 22,346,561 Net unrealized appreciation of investments ................. 97,428,633 -------------- $1,135,985,524 ============== Class A Shares Net assets ................................................. $ 682,942,550 ============== Shares of capital stock outstanding ........................ 29,276,455 ============== Net asset value per share .................................. $ 23.33 ============== Class B Shares Net assets ................................................. $ 453,042,974 ============== Shares of capital stock outstanding ........................ 19,519,836 ============== Net asset value per share .................................. $ 23.21 ============== -------------------------------------------------------------------------------- See Notes to Financial Statements. 4 GROWTH AND INCOME PORTFOLIO STATEMENT OF OPERATIONS Six Months Ended June 30, 2001 (unaudited) Alliance Variable Products Series Fund ================================================================================ INVESTMENT INCOME Dividends (net of foreign taxes withheld of $120,031) ........... $ 5,866,080 Interest ........................................................ 1,193,343 ----------- Total investment income ......................................... 7,059,423 =========== EXPENSES Advisory fee .................................................... 2,849,318 Distribution fee--Class B ....................................... 343,188 Custodian ....................................................... 65,107 Audit and legal ................................................. 51,204 Printing ........................................................ 45,610 Administrative .................................................. 32,942 Directors' fees ................................................. 793 Transfer agency ................................................. 462 Miscellaneous ................................................... 6,158 ----------- Total expenses .................................................. 3,394,782 ----------- Net investment income ........................................... 3,664,641 ----------- REALIZED AND UNREALIZED GAIN ON INVESTMENTS Net realized gain on investment transactions .................... 26,895,660 Net change in unrealized appreciation/depreciation of investments 16,816,984 ----------- Net gain on investments ......................................... 43,712,644 ----------- NET INCREASE IN NET ASSETS FROM OPERATIONS ......................... $47,377,285 ===========
-------------------------------------------------------------------------------- See Notes to Financial Statements. 5 GROWTH AND INCOME PORTFOLIO STATEMENT OF CHANGES IN NET ASSETS Alliance Variable Products Series Fund ================================================================================
Six Months Ended Year Ended June 30, 2001 December 31, (unaudited) 2000 ================ ================ INCREASE IN NET ASSETS FROM OPERATIONS Net investment income...........................................$ 3,664,641 $ 5,902,644 Net realized gain on investments................................... 26,895,660 40,225,201 Net change in unrealized appreciation/ depreciation of investments.... 16,816,984 32,102,078 -------------- -------------- Net increase in net assets from operations......................... 47,377,285 78,229,923 DIVIDENDS AND DISTRIBUTIONS TO SHAREHOLDERS FROM: Net investment income Class A..........................................................(3,814,813) (3,288,670) Class B......................................................... (2,140,696) (113,881) Net realized gain on investments Class A.........................................................(28,040,271) (34,576,976) Class B.........................................................(16,582,158) (1,241,725) CAPITAL STOCK TRANSACTIONS Net increase..................................................... 390,900,157 179,121,730 -------------- -------------- Total increase................................................... 387,699,504 218,130,401 NET ASSETS Beginning of period.............................................. 748,286,020 530,155,619 -------------- -------------- End of period (including undistributed net investment income of $3,557,345 and $5,848,213, respectively)....................... $1,135,985,524 $ 748,286,020 ============== ==============
-------------------------------------------------------------------------------- See Notes to Financial Statements. 6 GROWTH AND INCOME PORTFOLIO NOTES TO FINANCIAL STATEMENT June 30, 2001 (unaudited) Alliance Variable Products Series Fund ================================================================================ NOTE A: Significant Accounting Policies The Growth and Income Portfolio (the "Portfolio") is a series of Alliance Variable Products Series Fund, Inc. (the "Fund"). The Portfolio's investment objective is to seek reasonable current income and reasonable opportunity for appreciation through investments primarily in dividend-paying, common stocks of good quality. The Fund was incorporated in the State of Maryland on November 17, 1987, as an open-end series investment company. The Fund offers nineteen separately managed pools of assets which have differing investment objectives and policies. The Portfolio offers Class A and Class B shares. Both classes of shares have identical voting, dividend, liquidating and other rights, except that Class B shares bear a distribution expense and have exclusive voting rights with respect to the Class B distribution plan. The Portfolio offers and sells its shares only to separate accounts of certain life insurance companies for the purpose of funding variable annuity contracts and variable life insurance policies. Sales are made without a sales charge at the Portfolio's net asset value per share. The financial statements have been prepared in conformity with accounting principles generally accepted in the United States, which require management to make certain estimates and assumptions that affect the reported amounts of assets and liabilities in the financial statements and amounts of income and expenses during the reporting period. Actual results could differ from those estimates. The following is a summary of significant accounting policies followed by the Portfolio. 1. Security Valuation Portfolio securities traded on a national securities exchange or on a foreign securities exchange (other than foreign securities exchanges whose operations are similar to those of the United States over-the-counter market) or on The Nasdaq Stock Market, Inc., are generally valued at the last reported sales price or if no sale occurred, at the mean of the closing bid and asked price on that day. Readily marketable securities traded in the over-the-counter market, securities listed on a foreign securities exchange whose operations are similar to the U.S. over-the-counter market, and securities listed on a national securities exchange whose primary market is believed to be over-the-counter (but excluding securities traded on The Nasdaq Stock Market, Inc.), are valued at the mean of the current bid and asked price. U.S. government and fixed income securities which mature in 60 days or less are valued at amortized cost, unless this method does not represent fair value. Securities for which current market quotations are not readily available are valued at their fair value as determined in good faith by, or in accordance with procedures adopted by, the Board of Directors. Fixed income securities may be valued on the basis of prices obtained from a pricing service when such prices are believed to reflect the fair market value of such securities. 2. Currency Translation Assets and liabilities denominated in foreign currencies and commitments under forward exchange currency contracts are translated into U.S. dollars at the mean of the quoted bid and asked price of such currencies against the U.S. dollar. Purchases and sales of portfolio securities are translated at the rates of exchange prevailing when such securities were acquired or sold. Income and expenses are translated at rates of exchange prevailing when accrued. Net realized gains and losses on foreign currency transactions represent foreign exchange gains and losses from sales and maturities of securities and forward exchange currency contracts, holdings of foreign currencies, exchange gains and losses realized between the trade and settlement dates on investment transactions, and the difference between the amounts of interest, dividends and foreign witholding tax reclaims recorded on the Portfolio's books and the U.S. dollar equivalent amounts actually received or paid. Net unrealized currency gains and losses from valuing foreign currency denominated assets and liabilities at period end exchange rates are reflected as a component of net unrealized appreciation or depreciation of investments and foreign currency denominated assets and liabilities. 3. Taxes It is the Portfolio's policy to meet the requirements of the Internal Revenue Code applicable to regulated investment companies and to distribute all of its investment company taxable income and net realized gains, if any, to shareholders. Therefore, no provisions for federal income or excise taxes are required. 4. Investment Income and Investment Transactions Dividend income is recorded on the ex-dividend date. Interest income is accrued daily. Investment transactions are accounted for on the date securities are purchased or sold. The Portfolio accretes discounts as adjustments to interest income. Investment gains and losses are determined on the identified cost basis. 5. Income and Expenses Expenses attributable to a single portfolio are charged to that portfolio. Expenses of the Fund are charged to each portfolio in proportion to net assets. All income earned 7 GROWTH AND INCOME PORTFOLIO NOTES TO FINANCIAL STATEMENT (continued) Alliance Variable Products Series Fund ================================================================================ and expenses incurred by a portfolio with multi-class shares outstanding are borne on a pro-rata basis by each outstanding class of shares, based on the proportionate interest in the portfolio represented by the net assets of such class, except that the portfolio's Class B shares bear the distribution fees. 6. Dividends and Distributions The Portfolio declares and distributes dividends and distributions from net investment income and net realized gains, respectively, if any, at least annually. Income dividends and capital gains distributions to shareholders are recorded on the ex-dividend date. Income dividends and capital gains distributions are determined in accordance with federal tax regulations and may differ from those determined in accordance with accounting principles generally accepted in the United States. To the extent these differences are permanent, such amounts are reclassified within the capital accounts based on their federal tax basis treatment; temporary differences do not require such reclassification. NOTE B: Advisory Fee and Other Transactions with Affiliates Under the terms of an investment advisory agreement, the Portfolio pays Alliance Capital Management L.P. (the "Adviser"), an investment advisory fee at an annualized rate of .625% of the Portfolio's average daily net assets. Pursuant to the advisory agreement, the Portfolio paid $32,942 to the Adviser representing the cost of certain legal and accounting services provided to the Portfolio by the Adviser for the six months ended June 30, 2001. During the six months ended June 30, 2001, the Adviser agreed to waive its fee and to reimburse the additional operating expenses to the extent necessary to limit total operating expenses on an annual basis to .95% and 1.20% of the average daily net assets for Class A and Class B shares, respectively. Expense waivers/reimbursements, if any, are accrued daily and paid monthly. For the six months ended June 30, 2001, the Portfolio received no such waivers/reimbursements. Broker Commissions paid on investment transactions for the six months ended June 30, 2001 amounted to $1,346,685, of which $13,475 was paid to Sanford C. Bernstein & Co. LLC, an affiliate of the Adviser. The Portfolio compensates Alliance Global Investor Services, Inc., a wholly-owned subsidiary of the Adviser, under a Transfer Agency Agreement for providing personnel and facilities to perform transfer agency services for the Portfolio. Such compensation amounted to $474 for the six months ended June 30, 2001. -------------------------------------------------------------------------------- NOTE C: Distribution Plan The Portfolio has adopted a Plan for Class B shares pursuant to Rule 12b-1 under the Investment Company Act of 1940 (the "Plan"). Under the Plan, the Portfolio pays distribution and servicing fees to the Distributor at an annual rate of up to .50% of the Portfolio's average daily net assets attributable to the Class B shares. The fees are accrued daily and paid monthly. The Board of Directors currently limit payments under the Plan to .25% of the Portfolio's average daily net assets attributable to Class B shares. The Plan provides that the Distributor will use such payments in their entirety for distribution assistance and promotional activities. The Portfolio is not obligated under the Plan to pay any distribution services fee in excess of the amounts set forth above. The purpose of the payments to the Distributor under the Plan is to compensate the Distributor for its distribution services with respect to the sale of the Portfolio's shares. Since the Distributor's compensation is not directly tied to its expenses, the amount of compensation received by it under the Plan during any year may be more or less than its actual expenses. For this reason, the Plan is characterized by the staff of the Commission as being of the "compensation" variety. In the event that the Plan is terminated or not continued, no distribution services fees (other than current amounts accrued but not yet paid) would be owed by the Portfolio to the Distributor. The Plan also provides that the Adviser may use its own resources to finance the distribution of the Portfolio's shares. 8 Alliance Variable Products Series Fund ================================================================================ NOTE D: Investment Transactions Purchases and sales of investment securities (excluding short-term investments) for the six months ended June 30, 2001, were as follows: Purchases: Stocks and debt obligations.................................. $ 712,007,879 U.S. government and agencies................................. -0- Sales: Stocks and debt obligations.................................. $ 381,935,239 U.S. government and agencies................................. -0- At June 30, 2001, the cost of investments for federal income tax purposes was substantially the same as the cost for financial reporting purposes. Accordingly, gross unrealized appreciation and unrealized depreciation are as follows: Gross unrealized appreciation............................... $ 133,232,357 Gross unrealized depreciation............................... (35,803,725) -------------- Net unrealized appreciation................................. $ 97,428,632 ============== Capital losses incurred after October 31 ("post-October" losses) within the taxable year are deemed to arise on the first business day of the Portfolio's next taxable year. The Portfolio incurred and will elect to defer net capital losses of $78,326 during the fiscal year. 1. Forward Exchange Currency Contracts The Portfolio may enter into forward exchange currency contracts to hedge exposure to changes in foreign currency exchange rates on foreign portfolio holdings, to hedge certain firm purchase and sales commitments denominated in foreign currencies and for investment purposes. A forward exchange currency contract is a commitment to purchase or sell a foreign currency at a future date at a negotiated forward rate. The Portfolio may enter into contracts to deliver or receive foreign currency it will receive from or require for its normal investment activities. It may also use contracts in a manner intended to protect foreign currency denominated securities from declines in value due to unfavorable exchange rate movements. The gain or loss arising from the difference between the original contracts and the closing of such contracts is included in realized gains or losses from foreign currency transactions. Fluctuations in the value of forward exchange currency contracts are recorded for financial reporting purposes as unrealized gains or losses by the Portfolio. The Portfolio's custodian will place and maintain cash not available for investment or other liquid assets in a separate account of the Portfolio having an approximate value equal to the aggregate amount of the Portfolio's commitments under forward exchange currency contracts entered into with respect to position hedges. Risks may arise from the potential inability of a counterparty to meet the terms of a contract and from unanticipated movements in the value of a foreign currency relative to the U.S. dollar. The face or contract amount, in U.S. dollars, reflects the total exposure the Portfolio has in that particular currency contract. At June 30, 2001, the Portfolio had no outstanding forward exchange currency contracts. 2. Option Transactions For hedging and investment purposes, the Portfolio may purchase and write call options and purchase put options on U.S. securities that are traded on U.S. securities exchanges and over-the-counter markets. The risk associated with purchasing an option is that the Portfolio pays a premium whether or not the option is exercised. Additionally, the Portfolio bears the risk of loss of premium and change in market value should the counterparty not perform under the contract. Put and call options purchased are accounted for in the same manner as portfolio securities. The cost of securities acquired through the exercise of call options is increased by premiums paid. The proceeds from securities sold through the exercise of put options are decreased by the premiums paid. When the Portfolio writes an option, the premium received by the Portfolio is recorded as a liability and is subsequently adjusted to the current market value of the option written. Premiums received from which written options expire unexercised are recorded by the Portfolio on the expiration date as realized gains from written options. The difference between the premium received and the amount paid on effecting a closing purchase transaction, including brokerage commissions, is also treated as a realized gain, or if the premium received is 9 GROWTH AND INCOME PORTFOLIO NOTES TO FINANCIAL STATEMENT (continued) Alliance Variable Products Series Fund ================================================================================ less than the amount paid for the closing purchase transaction, as a realized loss. If a call option is exercised, the premium received is added to the proceeds from the sale of the underlying security or currency in determining whether the Portfolio has realized a gain or loss. In writing an option, the Portfolio bears the market risk of an unfavorable change in the price of the security or currency underlying the written option. Exercise of an option written by the Portfolio could result in the Portfolio selling or buying a security or currency at a price different from the current market value. The Portfolio had no transactions in options written for the six months ended June 30, 2001. -------------------------------------------------------------------------------- NOTE E: Securities Lending The Portfolio has entered into a securities lending agreement with UBS/Paine Webber, Inc. (the "Lending Agent"). Under the terms of the agreement, the Lending Agent, on behalf of the Portfolio, administers the lending of portfolio securities to certain broker-dealers. In return, the Portfolio receives fee income from the lending transactions. All loans are continuously secured by collateral exceeding the value of the securities loaned. All collateral consists of either cash or U.S. Government securities. The Lending Agent invests the cash collateral in an eligible money market vehicle in accordance with the investment restrictions of the Portfolio. UBS/Paine Webber will indemnify the Portfolio for any loss resulting from a borrower's failure to return a loaned security when due. As of June 30, 2001, the Portfolio had loaned securities with a value of $3,225,000 and received cash collateral of $3,300,000. For the six months ended June 30, 2001, the Portfolio received fee income of $1,762 which is included in the interest income in the accompanying Statement of Operations. -------------------------------------------------------------------------------- NOTE F: Capital Stock There are 1,000,000,000 shares of $.001 par value capital stock authorized, divided into two classes, designated Class A and Class B shares. Each class consists of 500,000,000 authorized shares. Transactions in capital stock were as follows:
----------------------------------- ----------------------------------- SHARES AMOUNT ----------------------------------- ----------------------------------- Six Months Ended Year Ended Six Months Ended Year Ended June 30, 2001 December 31, June 30, 2001 December 31, (unaudited) 2000 (unaudited) 2000 ================ ================ ================ ================ Class A Shares sold......................5,660,453 9,993,773 $ 134,651,474 $ 221,532,935 Shares issued in reinvestment of dividends and distributions....1,347,508 1,690,431 31,855,085 37,865,646 Shares redeemed..................(3,496,025) (9,888,538) (83,360,569) (218,923,844) -------------- -------------- -------------- -------------- Net increase..................... 3,511,936 1,795,666 $ 83,145,990 $ 40,474,737 ============== ============== ============== ============== Class B Shares sold..................... 12,601,873 6,504,279 $ 299,974,811 $ 145,161,481 Shares issued in reinvestment of dividends and distributions.... 796,040 60,654 18,722,853 1,355,605 Shares redeemed................... (458,352) (351,966) (10,943,497) (7,870,093) -------------- -------------- -------------- -------------- Net increase.....................12,939,561 6,212,967 $ 307,754,167 $ 138,646,993 ============== ============== ============== ==============
-------------------------------------------------------------------------------- NOTE G: Concentration of Risk Investing in securities of foreign companies or foreign governments involves special risks which include changes in foreign exchange rates and the possibility of future political and economic developments which could adversely affect the value of such securities. Moreover, securities of many foreign companies or foreign governments and their markets may be less liquid and their prices more volatile than those of comparable United States companies or of the United States government. 10 Alliance Variable Products Series Fund ================================================================================ NOTE H: Bank Borrowing A number of open-end mutual funds managed by the Adviser, including the Portfolio, participate in a $750 million revolving credit facility (the "Facility") intended to provide short-term financing if necessary, subject to certain restrictions in connection with abnormal redemption activity. Commitment fees related to the Facility are paid by the participating funds and are included in the miscellaneous expenses in the statement of operations. The Portfolio did not utilize the Facility during the six months ended June 30, 2001. 11 GROWTH AND INCOME PORTFOLIO FINANCIAL HIGHLIGHTS Alliance Variable Products Series Fund ================================================================================ Selected Data For A Share Of Capital Stock Outstanding Throughout Each Period
------------------------------------------------------------------------------------- CLASS A ------------------------------------------------------------------------------------- Six Months Ended Year Ended December 31, June 30, 2001 ==================================================================== (unaudited) 2000 1999 1998 1997 1996 =========== =========== =========== =========== =========== =========== Net asset value, beginning of period $ 23.15 $ 21.79 $ 21.84 $ 19.93 $ 16.40 $ 15.79 ----------- ----------- ----------- ----------- ----------- ----------- Income From Investment Operations Net investment income (a) ....... .10 .22 .16 .22 .21(b) .24(b) Net realized and unrealized gain on investment transactions ..... 1.23 2.75 2.25 3.81 4.39 3.18 ----------- ----------- ----------- ----------- ----------- ----------- Net increase in net asset value from operations .. 1.33 2.97 2.41 4.03 4.60 3.42 ----------- ----------- ----------- ----------- ----------- ----------- Less: Dividends and Distributions Dividends from net investment income (.14) (.14) (.18) (.16) (.13) (.25) Distributions from net realized gains (1.01) (1.47) (2.28) (1.96) (.94) (2.56) ----------- ----------- ----------- ----------- ----------- ----------- Total dividends and distributions (1.15) (1.61) (2.46) (2.12) (1.07) (2.81) ----------- ----------- ----------- ----------- ----------- ----------- Net asset value, end of period ... $ 23.33 $ 23.15 $ 21.79 $ 21.84 $ 19.93 $ 16.40 =========== =========== =========== =========== =========== =========== Total Return Total investment return based on net asset value (c) ...... 5.66% 13.89% 11.37% 20.89% 28.80% 24.09% Ratios/Supplemental Data Net assets, end of period (000's omitted) .. $ 682,943 $ 596,547 $ 522,163 $381,614 $250,202 $ 126,729 Ratio to average net assets of: Expenses, net of waivers and reimbursements . .67%(d) .69% .71% .73% .72% .82% Expenses, before waivers and reimbursements. .67%(d) .69% .71% .73% .72% .82% Net investment income ....... .87%(d) 1.01% .75% 1.07% 1.16%(b) 1.58%(b) Portfolio turnover rate ................... 43% 74% 46% 79% 86% 87%
-------------------------------------------------------------------------------- See footnote summary on page 15. 12 Alliance Variable Products Series Fund ================================================================================ Selected Data For A Share Of Capital Stock Outstanding Throughout Each Period
--------------------------------------------- CLASS B --------------------------------------------- Six Months Year June 1, 1999(e) Ended Ended to June 30, 2001 December 31, December 31, (unaudited) 2000 1999 =========== =========== =========== Net asset value, beginning of period ........... $ 23.06 $ 21.76 $ 21.37 ----------- ----------- ----------- Income From Investment Operations Net investment income (a) ...................... .07 .18 .07 Net realized and unrealized gain on investment transactions 1.22 2.73 .32 ----------- ----------- ----------- Net increase in net asset value from operations ............................. 1.29 2.91 .39 ----------- ----------- ----------- Less: Dividends and Distributions Dividends from net investment income ........... (.13) (.14) -0- Distributions from net realized gains .......... (1.01) (1.47) -0- ----------- ----------- ----------- Total dividends and distributions .............. (1.14) (1.61) -0- ----------- ----------- ----------- Net asset value, end of period ................. $ 23.21 $ 23.06 $ 21.76 =========== =========== =========== Total Return Total investment return based on net asset value (c) .............................. 5.52% 13.59% 1.83% Ratios/Supplemental Data Net assets, end of period (000's omitted) ...... $ 453,043 $ 151,739 $ 7,993 Ratio to average net assets of: Expenses .................................... .92%(d) .95% .97%(d) Net investment income ....................... .64%(d) .85% .55%(d) Portfolio turnover rate ........................ 43% 74% 46%
-------------------------------------------------------------------------------- (a) Based on average shares outstanding. (b) Net of expenses reimbursed or waived by the Adviser. (c) Total investment return is calculated assuming an initial investment made at the net asset value at the beginning of the period, reinvestment of all dividends and distributions at net asset value during the period, and redemption on the last day of the period. Total investment return calculated for a period of less than one year is not annualized. (d) Annualized. (e) Commencement of distribution. 13 Alliance Variable Products Series Fund ================================================================================ BOARD OF DIRECTORS Ruth Block (1) David H. Dievler (1) John H. Dobkin (1) BOARD OF DIRECTORS John D. Carifa, Chairman and President William H. Foulk, Jr. (1) Clifford L. Michel (1) Donald J. Robinson (1) OFFICERS Kathleen A. Corbet, Senior Vice President Alfred L. Harrison, Senior Vice President Andrew S. Adelson, Vice President Peter Anastos, Vice President Andrew Aran, Vice President Bruce K. Aronow, Vice President Edward Baker, Vice President Matthew Bloom, Vice President Thomas J. Borders, Vice President Mark H. Breedon, Vice President Russell Brody, Vice President Kenneth T. Carty, Vice President Frank Caruso, Vice President John F. Chiodi, Vice President Paul J. DeNoon, Vice President Joseph C. Dona, Vice President Gregory Dube, Vice President Marilyn G. Fedak, Vice President F. Jeanne Goetz, Vice President Jane Mack Gould, Vice President David A. Kruth, Vice President Alan E. Levi, Vice President Michael Levy, Vice President Gerald T. Malone, Vice President Andrew Moloff, Vice President Michael Mon, Vice President Raymond J. Papera, Vice President Douglas J. Peebles, Vice President Daniel G. Pine, Vice President Steven Pisarkiewicz, Vice President John Ricciardi, Vice President Paul C. Rissman, Vice President Gregory R. Sawers, Vice President Kevin F. Simms, Vice President Kenneth D. Smalley, Vice President Michael A. Snyder, Vice President Annie Tsao, Vice President Jean Van De Walle, Vice President Sandra Yeager, Vice President Edmund P. Bergan, Jr., Secretary Mark D. Gersten, Treasurer & Chief Financial Officer Thomas Manley, Controller CUSTODIAN State Street Bank and Trust Company 225 Franklin Street Boston, MA 02110 DISTRIBUTOR Alliance Fund Distributors, Inc. 1345 Avenue of the Americas New York, NY 10105 INDEPENDENT AUDITORS Ernst & Young LLP 787 Seventh Avenue New York, NY 10019 LEGAL COUNSEL Seward & Kissel One Battery Park Plaza New York, NY 10004 TRANSFER AGENT Alliance Global Investor Services, Inc. P.O. Box 1520 Secaucus, NJ 07096-1520 Toll-free 1-(800) 221-5672 14 ALLIANCE ----------------------------- VARIABLE PRODUCTS ----------------------------- SERIES FUND ----------------------------- GROWTH PORTFOLIO ----------------------------- SEMI-ANNUAL REPORT JUNE 30, 2001 Investment Products Offered --------------------------- > Are Not FDIC Insured > May Lose Value > Are Not Bank Guaranteed --------------------------- GROWTH PORTFOLIO TEN LARGEST HOLDINGS June 30, 2001 (unaudited) Alliance Variable Products Series Fund ================================================================================ -------------------------------------------------------------------------------- COMPANY U.S. $ VALUE PERCENT OF NET ASSETS -------------------------------------------------------------------------------- Citigroup, Inc. $ 22,874,278 6.5% -------------------------------------------------------------------------------- AT&T Corp. - Liberty Media Group Cl.A 19,569,499 5.6 -------------------------------------------------------------------------------- Tyco International, Ltd. 17,278,898 4.9 -------------------------------------------------------------------------------- Kohl's Corp. 12,338,991 3.5 -------------------------------------------------------------------------------- Pfizer, Inc. 12,015,000 3.4 -------------------------------------------------------------------------------- Flextronics International, Ltd. 11,582,396 3.3 -------------------------------------------------------------------------------- American International Group, Inc. 11,443,934 3.3 -------------------------------------------------------------------------------- AOL Time Warner, Inc. 11,209,500 3.2 -------------------------------------------------------------------------------- IMS Health, Inc. 10,376,850 2.9 -------------------------------------------------------------------------------- Solectron Corp. 9,325,680 2.7 -------------------------------------------------------------------------------- $ 138,015,026 39.3% -------------------------------------------------------------------------------- 1 GROWTH PORTFOLIO PORTFOLIO OF INVESTMENTS June 30, 2001 (unaudited) Alliance Variable Products Series Fund ================================================================================ Company Shares U.S. $ Value ------------------------------------------------------------- COMMON STOCKS-98.3% TECHNOLOGY-21.8% COMMUNICATION EQUIPMENT-4.8% Cisco Systems, Inc. (a)........ 442,300 $ 8,049,860 Juniper Networks, Inc. (a)..... 93,200 2,898,520 Nokia Corp. (ADR) (Finland).... 179,000 3,945,160 Research In Motion, Ltd. (Canada) (a)................ 25,000 806,250 TyCom, Ltd. (Bermuda) (a)...... 65,000 1,118,000 -------------- 16,817,790 -------------- CONTRACT MANUFACTURING-8.2% Celestica, Inc. ............... 34,000 1,751,000 Flextronics International, Ltd. (Singapore) (a)............. 443,600 11,582,396 Sanmina Corp. (a).............. 259,800 6,081,918 Solectron Corp. (a)............ 509,600 9,325,680 -------------- 28,740,994 -------------- SEMI-CONDUCTOR COMPONENTS-1.8% Altera Corp. (a)............... 150,900 4,376,100 Applied Micro Circuits Corp. (a)................... 118,400 2,036,480 -------------- 6,412,580 -------------- SOFTWARE-6.0% Amdocs, Ltd. (Guernsey) (a).... 141,300 7,609,005 BEA Systems, Inc. (a).......... 114,000 3,500,940 Mercury Interactive Corp. (a).. 34,000 2,036,600 VERITAS Software Corp. (a)..... 116,000 7,717,480 -------------- 20,864,025 -------------- TELECOMMUNICATIONS-0.0% Intermedia Communications, Inc. 539 8,031 -------------- MISCELLANEOUS-1.0% Thermo Electron Corp. (a)...... 165,000 3,633,300 -------------- 76,476,720 -------------- FINANCE-21.3% BANKING-MONEY CENTER-2.1% J. P. Morgan Chase & Co. ...... 168,410 7,511,086 -------------- BANKING-REGIONAL-2.5% Bank One Corp. ................ 243,000 8,699,400 -------------- BROKERAGE & MONEY MANAGEMENT-1.1% Legg Mason, Inc. .............. 75,000 3,732,000 -------------- INSURANCE-5.4% AFLAC, Inc. ................... 244,600 7,702,454 American International Group, Inc. ....................... 133,069 11,443,934 -------------- 19,146,388 -------------- MISCELLANEOUS-10.2% Ambac Financial Group, Inc. ... 91,000 5,296,200 Citigroup, Inc. ............... 432,897 22,874,278 MBNA Corp. .................... 233,975 7,709,476 -------------- 35,879,954 -------------- 74,968,828 -------------- HEALTH CARE-21.1% DRUGS-10.0% Allergan, Inc. ................ 55,000 4,702,500 American Home Products Corp. .. 98,500 5,756,340 Forest Laboratories, Inc. (a).. 59,000 4,189,000 Pfizer, Inc. .................. 300,000 12,015,000 Pharmacia Corp. ............... 115,400 5,302,630 Schering-Plough Corp. ......... 90,000 3,261,600 -------------- 35,227,070 -------------- MEDICAL PRODUCTS-3.2% Medtronic, Inc. ............... 115,000 5,291,150 Stryker Corp. ................. 110,000 6,033,500 -------------- 11,324,650 -------------- MEDICAL SERVICES-7.9% Cardinal Health, Inc. ......... 119,300 8,231,700 Health Management Associates, Inc. Cl.A (a)............... 430,000 9,047,200 IMS Health, Inc. .............. 364,100 10,376,850 -------------- 27,655,750 -------------- 74,207,470 -------------- CONSUMER SERVICES-17.8% AIRLINES-0.5% Southwest Airlines Co. ........ 105,300 1,946,997 -------------- BROADCASTING & CABLE-9.4% AOL Time Warner, Inc. (a)...... 211,500 11,209,500 AT&T Corp.-Liberty Media Group Cl.A (a).............. 758,056 13,258,399 Comcast Corp. Cl.A (a)......... 197,000 8,549,800 -------------- 33,017,699 -------------- CELLULAR COMMUNICATIONS-1.8% AT&T Wireless Group (a)........ 386,000 6,311,100 -------------- ENTERTAINMENT & LEISURE-2.6% Harley-Davidson, Inc. ......... 192,400 9,058,192 -------------- RETAIL-GENERAL MERCHANDISE-3.5% Kohl's Corp. (a)............... 196,700 12,338,991 -------------- 62,672,979 -------------- MULTI-INDUSTRY COMPANIES-6.5% Danaher Corp. ................. 100,800 5,644,800 Tyco International, Ltd. ...... 317,044 17,278,898 -------------- 22,923,698 -------------- 2 GROWTH PORTFOLIO PORTFOLIO OF INVESTMENTS (continued) Alliance Variable Products Series Fund ================================================================================ Company Shares U.S. $ Value ------------------------------------------------------------- CONSUMER STAPLES-2.4% RETAIL-FOOD & DRUG-2.4% CVS Corp. ..................... 46,600 $ 1,798,760 Kroger Co. (a)................. 259,000 6,475,000 -------------- 8,273,760 -------------- UTILITIES-2.1% ELECTRIC & GAS UTILITY-2.1% AES Corp. (a).................. 172,500 7,426,125 -------------- CAPITAL GOODS-2.0% ENGINEERING & CONSTRUCTION-0.6% Jacobs Engineering Group, Inc. (a).................... 30,000 1,956,900 -------------- MISCELLANEOUS-1.4% General Electric Co. .......... 102,800 5,011,500 -------------- 6,968,400 -------------- ENERGY-2.0% OIL SERVICE-2.0% Baker Hughes, Inc. ............ 92,000 3,082,000 Transocean Sedco Forex, Inc. .. 37,000 1,526,250 Weatherford International, Inc. 49,000 2,352,000 -------------- 6,960,250 -------------- Shares or Principal Amount Company (000) U.S. $ Value ------------------------------------------------------------- TRANSPORTATION-1.3% AIR FREIGHT-1.3% United Parcel Service, Inc. Cl.B................... 80,000 $ 4,624,000 -------------- Total Common Stocks (cost $336,116,683)......... 345,502,230 -------------- SHORT-TERM INVESTMENTS-1.5% TIME DEPOSIT-0.1% State Street Euro Dollar 3.25%, 7/02/01.............. $ 209 209,000 -------------- U.S. GOVERNMENT AGENCY-1.4% Federal National Mortgage Association 3.94%, 7/02/01.............. 5,000 4,999,453 -------------- Total Short-Term Investments (amortized cost $5,208,453)................. 5,208,453 -------------- TOTAL INVESTMENTS-99.8% (cost $341,325,136)............ 350,710,683 Other assets less liabilities-0.2%....... 726,217 -------------- NET ASSETS-100%................ $ 351,436,900 ============== -------------------------------------------------------------------------------- (a) Non-income producing security. Glossary: ADR - American Depositary Receipt. See Notes to Financial Statements. 3 GROWTH PORTFOLIO STATEMENT OF ASSETS AND LIABILITIES June 30, 2001 (unaudited) Alliance Variable Products Series Fund ================================================================================ ASSETS Investments in securities, at value (cost $341,325,136) ... $ 350,710,683 Cash ...................................................... 73,857 Collateral held for securities loaned ..................... 3,156,000 Receivable for investment securities sold ................. 900,971 Dividends and interest receivable ......................... 93,559 ------------- Total assets .............................................. 354,935,070 ------------- LIABILITIES Payable for collateral received on securities loaned ...... 3,156,000 Advisory fee payable ...................................... 218,853 Accrued expenses .......................................... 123,317 ------------- Total liabilities ......................................... 3,498,170 ------------- NET ASSETS ................................................... $ 351,436,900 ============= COMPOSITION OF NET ASSETS Capital stock, at par ..................................... $ 19,379 Additional paid-in capital ................................ 388,843,392 Accumulated net investment loss ........................... (457,298) Accumulated net realized loss on investments .............. (46,354,120) Net unrealized appreciation of investments ................ 9,385,547 ------------- $ 351,436,900 ============= Class A Shares Net assets ................................................ $ 270,352,880 ============= Shares of capital stock outstanding ....................... 14,888,808 ============= Net asset value per share ................................. $ 18.16 ============= Class B Shares Net assets ................................................ $ 81,084,020 ============= Shares of capital stock outstanding ....................... 4,489,698 ============= Net asset value per share ................................. $ 18.06 ============= -------------------------------------------------------------------------------- See Notes to Financial Statements. 4 GROWTH PORTFOLIO STATEMENT OF OPERATIONS Six Months Ended June 30, 2001 (unaudited) Alliance Variable Products Series Fund ================================================================================ INVESTMENT INCOME Dividends (net of foreign taxes withheld of $11,253) ....... $ 915,851 Interest ................................................... 137,778 ------------ Total investment income .................................... 1,053,629 ------------ EXPENSES Advisory fee ............................................... 1,388,709 Distribution fee-Class B ................................... 82,583 Custodian .................................................. 80,512 Audit and legal ............................................ 30,595 Printing ................................................... 25,104 Administrative ............................................. 24,351 Directors' fees ............................................ 724 Transfer agency ............................................ 487 ------------ Total expenses ............................................. 1,633,065 ------------ Net investment loss ........................................ (579,436) ------------ REALIZED AND UNREALIZED LOSS ON INVESTMENTS AND FOREIGN CURRENCY TRANSACTIONS Net realized loss on investment transactions ............... (25,577,390) Net realized loss on foreign currency transactions ......... (285,595) Net change in unrealized appreciation/depreciation of: Investments ............................................. (38,705,195) Foreign currency denominated assets and liabilities ..... (40,342) ------------ Net loss on investments and foreign currency transactions .. (64,608,522) ------------ NET DECREASE IN NET ASSETS FROM OPERATIONS .................... $(65,187,958) ============ -------------------------------------------------------------------------------- See Notes to Financial Statements. 5 GROWTH PORTFOLIO STATEMENT OF CHANGES IN NET ASSETS Alliance Variable Products Series Fund ================================================================================
Six Months Ended Year Ended June 30, 2001 December 31, (unaudited) 2000 =================== ================== INCREASE (DECREASE) IN NET ASSETS FROM OPERATIONS Net investment income (loss)..............................$ (579,436) $ 1,140,973 Net realized gain (loss) on investments and foreign currency transactions........ (25,862,985) 30,450,409 Net change in unrealized appreciation/depreciation of investments and foreign currency denominated assets and liabilities...........................(38,745,537) (118,842,392) ----------------- ----------------- Net decrease in net assets from operations......... (65,187,958) (87,251,010) DIVIDENDS AND DISTRIBUTIONS TO SHAREHOLDERS FROM: Net investment income Class A......................................... (773,424) (301,829) Class B.......................................................(154,946) (5,174) Net realized gain on investments Class A....................................................(39,844,242) (43,806,324) Class B....................................................(11,138,060) (1,270,971) CAPITAL STOCK TRANSACTIONS Net increase...................................................56,743,804 82,693,317 ----------------- ----------------- Total decrease................................................(60,354,826) (49,941,991) NET ASSETS Beginning of period............................................411,791,726 461,733,717 ----------------- ----------------- End of period (including undistributed net investment income of $1,050,508 at December 31, 2000)...$ 351,436,900 $ 411,791,726 ================= =================
-------------------------------------------------------------------------------- See Notes to Financial Statements. 6 GROWTH PORTFOLIO NOTES TO FINANCIAL STATEMENTS June 30, 2001 (unaudited) Alliance Variable Products Series Fund ================================================================================ NOTE A: Significant Accounting Policies The Growth Portfolio (the "Portfolio") is a series of Alliance Variable Products Series Fund, Inc. (the "Fund"). The Portfolio's investment objective is to seek to provide long-term growth of capital. Current income is incidental to the Portfolio's objective. The Fund was incorporated in the State of Maryland on November 17, 1987, as an open-end series investment company. The Fund offers nineteen separately managed pools of assets which have differing investment objectives and policies. The Portfolio offers Class A and Class B shares. Both classes of shares have identical voting, dividend, liquidating and other rights, except that Class B shares bear a distribution expense and have exclusive voting rights with respect to the Class B distribution plan. The Portfolio offers and sells its shares only to separate accounts of certain life insurance companies for the purpose of funding variable annuity contracts and variable life insurance policies. Sales are made without a sales charge at the Portfolio's net asset value per share. The financial statements have been prepared in conformity with accounting principles generally accepted in the United States, which require management to make certain estimates and assumptions that affect the reported amounts of assets and liabilities in the financial statements and amounts of income and expenses during the reporting period. Actual results could differ from those estimates. The following is a summary of significant accounting policies followed by the Portfolio. 1. Security Valuation Portfolio securities traded on a national securities exchange or on a foreign securities exchange (other than foreign securities exchanges whose operations are similar to those of the United States over-the-counter market) or on The Nasdaq Stock Market, Inc., are generally valued at the last reported sales price or if no sale occurred, at the mean of the closing bid and asked price on that day. Readily marketable securities traded in the over-the-counter market, securities listed on a foreign securities exchange whose operations are similar to the U.S. over-the-counter market, and securities listed on a national securities exchange whose primary market is believed to be over-the-counter (but excluding securities traded on The Nasdaq Stock Market, Inc.), are valued at the mean of the current bid and asked price. U.S. government and fixed income securities which mature in 60 days or less are valued at amortized cost, unless this method does not represent fair value. Securities for which current market quotations are not readily available are valued at their fair value as determined in good faith by, or in accordance with procedures adopted by, the Board of Directors. Fixed income securities may be valued on the basis of prices obtained from a pricing service when such prices are believed to reflect the fair market value of such securities. 2. Currency Translation Assets and liabilities denominated in foreign currencies and commitments under forward exchange currency contracts are translated into U.S. dollars at the mean of the quoted bid and asked price of such currencies against the U.S. dollar. Purchases and sales of portfolio securities are translated at the rates of exchange prevailing when such securities were acquired or sold. Income and expenses are translated at rates of exchange prevailing when accrued. Net realized gains and losses on foreign currency transactions represent foreign exchange gains and losses from sales and maturities of securities and forward exchange currency contracts, holdings of foreign currencies, exchange gains and losses realized between the trade and settlement dates on investment transactions, and the difference between the amounts of interest, dividends and foreign witholding tax reclaims recorded on the Portfolio's books and the U.S. dollar equivalent amounts actually received or paid. Net unrealized currency gains and losses from valuing foreign currency denominated assets and liabilities at period end exchange rates are reflected as a component of net unrealized appreciation or depreciation of investments and foreign currency denominated assets and liabilities. 3. Taxes It is the Portfolio's policy to meet the requirements of the Internal Revenue Code applicable to regulated investment companies and to distribute all of its investment company taxable income and net realized gains, if any, to shareholders. Therefore, no provisions for federal income or excise taxes are required. 4. Investment Income and Investment Transactions Dividend income is recorded on the ex-dividend date. Interest income is accrued daily. Investment transactions are accounted for on the date securities are purchased or sold. The Portfolio accretes discounts as adjustments to interest income. Investment gains and losses are determined on the identified cost basis. 5. Income and Expenses Expenses attributable to a single portfolio are charged to that portfolio. Expenses of the Fund are charged to each portfolio in proportion to net assets. All income earned and expenses incurred by a portfolio with multi-class 7 GROWTH PORTFOLIO NOTES TO FINANCIAL STATEMENTS (continued) Alliance Variable Products Series Fund ================================================================================ shares outstanding are borne on a pro-rata basis by each outstanding class of shares, based on the proportionate interest in the Portfolio represented by the net assets of such class, except that the Portfolio's Class B shares bear the distribution fees. 6. Dividends and Distributions The Portfolio declares and distributes dividends and distributions from net investment income and net realized gains, respectively, if any, at least annually. Income dividends and capital gains distributions to shareholders are recorded on the ex-dividend date. Income dividends and capital gains distributions are determined in accordance with federal tax regulations and may differ from those determined in accordance with accounting principles generally accepted in the United States. To the extent these differences are permanent, such amounts are reclassified within the capital accounts based on their federal tax basis treatment; temporary differences do not require such reclassification. -------------------------------------------------------------------------------- NOTE B: Advisory Fee and Other Transactions with Affiliates Under the terms of an investment advisory agreement, the Portfolio pays Alliance Capital Management L.P. (the "Adviser"), an investment advisory fee at an annualized rate of .75% of the Portfolio's average daily net assets. Pursuant to the advisory agreement, the Portfolio paid $24,351 to the Adviser representing the cost of certain legal and accounting services provided to the Portfolio by the Adviser for the six months ended June 30, 2001. During the six months ended June 30, 2001, the Adviser agreed to waive its fee and to reimburse the additional operating expenses to the extent necessary to limit total operating expenses on an annual basis to .95% and 1.20% of the average daily net assets for Class A and Class B shares, respectively. Expense waivers/reimbursements, if any, are accrued daily and paid monthly. For the six months ended June 30, 2001, the Portfolio received no such waivers/reimbursements. Brokerage commissions paid on investment transactions for the six months ended June 30, 2001, amounted to $673,094, of which $26,461 was paid to Sanford C. Bernstein & Co. LLC, an affiliate of the Adviser. The Portfolio compensates Alliance Global Investor Services, Inc., a wholly-owned subsidiary of the Adviser, under a Transfer Agency Agreement for providing personnel and facilities to perform transfer agency services for the Portfolio. Such compensation amounted to $474 for the six months ended June 30, 2001. -------------------------------------------------------------------------------- NOTE C: Distribution Plan The Portfolio has adopted a Plan for Class B shares pursuant to Rule 12b-1 under the Investment Company Act of 1940 (the "Plan"). Under the Plan, the Portfolio pays distribution and servicing fees to the Distributor at an annual rate of up to .50% of the Portfolio's average daily net assets attributable to the Class B shares. The fees are accrued daily and paid monthly. The Board of Directors currently limit payments under the Plan to .25% of the Portfolio's average daily net assets attributable to Class B shares. The Plan provides that the Distributor will use such payments in their entirety for distribution assistance and promotional activities. The Portfolio is not obligated under the Plan to pay any distribution services fee in excess of the amounts set forth above. The purpose of the payments to the Distributor under the Plan is to compensate the Distributor for its distribution services with respect to the sale of the Portfolio's shares. Since the Distributor's compensation is not directly tied to its expenses, the amount of compensation received by it under the Plan during any year may be more or less than its actual expenses. For this reason, the Plan is characterized by the staff of the Commission as being of the "compensation" variety. In the event that the Plan is terminated or not continued, no distribution services fees (other than current amounts accrued but not yet paid) would be owed by the Portfolio to the Distributor. The Plan also provides that the Adviser may use its own resources to finance the distribution of the Portfolio's shares. 8 Alliance Variable Products Series Fund ================================================================================ NOTE D: Investment Transactions Purchases and sales of investment securities (excluding short-term investments) for the six months ended June 30, 2001, were as follows: Purchases: Stocks and debt obligations................................ $ 284,720,458 U.S. government and agencies............................... -0- Sales: Stocks and debt obligations................................ $ 255,329,104 U.S. government and agencies............................... -0- At June 30, 2001, the cost of investments for federal income tax purposes was substantially the same as the cost for financial reporting purposes. Accordingly, gross unrealized appreciation and unrealized depreciation (excluding foreign currency transactions) are as follows: Gross unrealized appreciation.............................. $ 55,823,800 Gross unrealized depreciation.............................. (46,438,253) ----------------- Net unrealized appreciation................................ $ 9,385,547 ================= Capital losses incurred after October 31 ("post-October" losses) within the taxable year are deemed to arise on the first business day of the Portfolio's next taxable year. The Portfolio incurred and will elect to defer net capital losses of $16,969,730 during the fiscal year. 1. Forward Exchange Currency Contracts The Portfolio may enter into forward exchange currency contracts to hedge exposure to changes in foreign currency exchange rates on foreign portfolio holdings, to hedge certain firm purchase and sales commitments denominated in foreign currencies and for investment purposes. A forward exchange currency contract is a commitment to purchase or sell a foreign currency at a future date at a negotiated forward rate. The Portfolio may enter into contracts to deliver or receive foreign currency it will receive from or require for its normal investment activities. It may also use contracts in a manner intended to protect foreign currency denominated securities from declines in value due to unfavorable exchange rate movements. The gain or loss arising from the difference between the original contracts and the closing of such contracts is included in realized gains or losses from foreign currency transactions. Fluctuations in the value of forward exchange currency contracts are recorded for financial reporting purposes as unrealized gains or losses by the Portfolio. The Portfolio's custodian will place and maintain cash not available for investment or other liquid assets in a separate account of the Portfolio having an approximate value equal to the aggregate amount of the Portfolio's commitments under forward exchange currency contracts entered into with respect to position hedges. Risks may arise from the potential inability of a counterparty to meet the terms of a contract and from unanticipated movements in the value of a foreign currency relative to the U.S. dollar. The face or contract amount, in U.S. dollars, reflects the total exposure the Portfolio has in that particular currency contract. At June 30, 2001, the Portfolio had no outstanding forward exchange currency contracts. 2. Option Transactions For hedging and investment purposes, the Portfolio may purchase and write call options and purchase put options on U.S. securities that are traded on U.S. securities exchanges and over-the-counter markets. The risk associated with purchasing an option is that the Portfolio pays a premium whether or not the option is exercised. Additionally, the Portfolio bears the risk of loss of premium and change in market value should the counterparty not perform under the contract. Put and call options purchased are accounted for in the same manner as portfolio securities. The cost of securities acquired through the exercise of call options is increased by premiums paid. The proceeds from securities sold through the exercise of put options are decreased by the premiums paid. When the Portfolio writes an option, the premium received by the Portfolio is recorded as a liability and is subsequently adjusted to the current market value of the option written. Premiums received from which written options expire unexercised are recorded by the Portfolio on the expiration date as realized gains from written options. The difference between the premium received and the amount paid on effecting a closing purchase 9 GROWTH PORTFOLIO NOTES TO FINANCIAL STATEMENTS (continued) Alliance Variable Products Series Fund ================================================================================ transaction, including brokerage commissions, is also treated as a realized gain, or if the premium received is less than the amount paid for the closing purchase transaction, as a realized loss. If a call option is exercised, the premium received is added to the proceeds from the sale of the underlying security or currency in determining whether the Portfolio has realized a gain or loss. In writing an option, the Portfolio bears the market risk of an unfavorable change in the price of the security or currency underlying the written option. Exercise of an option written by the Portfolio could result in the Portfolio selling or buying a security or currency at a price different from the current market value. The Portfolio had no transactions in options written for the six months ended June 30, 2001. -------------------------------------------------------------------------------- NOTE E: Securities Lending The Portfolio has entered into a securities lending agreement with UBS/Paine Webber, Inc. (the "Lending Agent"). Under the terms of the agreement, the Lending Agent, on behalf of the Portfolio, administers the lending of portfolio securities to certain broker-dealers. In return, the Portfolio receives fee income from the lending transactions. All loans are continuously secured by collateral exceeding the value of the securities loaned. All collateral consists of either cash or U.S. Government securities. The Lending Agent invests the cash collateral in an eligible money market vehicle in accordance with the investment restrictions of the Portfolio. UBS/Paine Webber will indemnify the Portfolio for any loss resulting from a borrower's failure to return a loaned security when due. As of June 30, 2001, the Portfolio had loaned securities with a value of $3,034,940 and received cash collateral of $3,156,000. For the six months ended June 30, 2001, the Portfolio received fee income of $1,511 which is included in interest income in the accompanying Statement of Operations. -------------------------------------------------------------------------------- NOTE F: Capital Stock There are 1,000,000,000 shares of $.001 par value capital stock authorized, divided into two classes, designated Class A and Class B shares. Each class consists of 500,000,000 authorized shares. Transactions in capital stock were as follows:
----------------------------------------- ----------------------------------------- SHARES AMOUNT ----------------------------------------- ----------------------------------------- Six Months Ended Year Ended Six Months Ended Year Ended June 30, 2001 December 31, June 30, 2001 December 31, (unaudited) 2000 (unaudited) 2000 =================== =================== =================== =================== Class A Shares sold............. 494,904 2,744,844 $ 11,999,949 $ 84,455,094 Shares issued in reinvestment of dividends and distributions......... 2,189,632 1,426,064 40,617,667 44,108,153 Shares redeemed......... (2,047,482) (3,496,829) (45,337,106) (103,805,556) ----------------- ----------------- ----------------- ----------------- Net increase............ 637,054 674,079 $ 7,280,510 $ 24,757,691 ================= ================= ================= ================= Class B Shares sold............. 2,212,668 2,100,467 $ 49,016,423 $ 60,743,129 Shares issued in reinvestment of dividends and distributions........ 612,087 41,366 11,293,005 1,276,146 Shares redeemed......... (500,666) (146,376) (10,846,134) (4,083,649) ----------------- ----------------- ----------------- ----------------- Net increase............ 2,324,089 1,995,457 $ 49,463,294 $ 57,935,626 ================= ================= ================= =================
-------------------------------------------------------------------------------- NOTE G: Concentration of Risk Investing in securities of foreign companies or foreign governments involves special risks which include changes in foreign exchange rates and the possibility of future political and economic developments which could adversely affect the value of such securities. Moreover, securities of many foreign companies or foreign governments and their markets may be less liquid and their prices more volatile than those of comparable United States companies or of the United States government. 10 Alliance Variable Products Series Fund ================================================================================ NOTE H: Bank Borrowing A number of open-end mutual funds managed by the Adviser, including the Portfolio, participate in a $750 million revolving credit facility (the "Facility") intended to provide short-term financing if necessary, subject to certain restrictions in connection with abnormal redemption activity. Commitment fees related to the Facility are paid by the participating funds and are included in the miscellaneous expenses in the statement of operations. The Portfolio did not utilize the Facility during the six months ended June 30, 2001. 11 GROWTH PORTFOLIO FINANCIAL HIGHLIGHTS Alliance Variable Products Series Fund ================================================================================ Selected Data For A Share Of Capital Stock Outstanding Throughout Each Period
------------------------------------------------------------------------------------- CLASS A ------------------------------------------------------------------------------------- Six Months Ended Year Ended December 31, June 30, 2001 ==================================================================== (unaudited) 2000 1999 1998 1997 1996 =========== =========== =========== =========== =========== =========== Net asset value, beginning of period .. $ 25.10 $ 33.59 $ 27.25 $ 22.42 $ 17.92 $ 14.23 ----------- ----------- ----------- ----------- ----------- ----------- Income From Investment Operations Net investment income (loss) (a) ...... (.03) .08 .03 .10 .07 .06(b) Net realized and unrealized gain (loss) on investments and foreign currency transactions ............ (3.76) (5.36) 8.73 6.19 5.18 3.95 ----------- ----------- ----------- ----------- ----------- ----------- Net increase (decrease) in net asset value from operations ... (3.79) (5.28) 8.76 6.29 5.25 4.01 ----------- ----------- ----------- ----------- ----------- ----------- Less: Dividends and Distributions Dividends from net investment income ....... (.06) (.02) (.09) (.06) (.03) (.04) Distributions from net realized gains .... (3.09) (3.19) (2.33) (1.40) (.72) (.28) ----------- ----------- ----------- ----------- ----------- ----------- Total dividends and distributions ..... (3.15) (3.21) (2.42) (1.46) (.75) (.32) ----------- ----------- ----------- ----------- ----------- ----------- Net asset value, end of period ......... $ 18.16 $ 25.10 $ 33.59 $ 27.25 $ 22.42 $ 17.92 =========== =========== =========== =========== =========== =========== Total Return Total investment return based on net asset value (c) ....... (15.36)% (17.51)% 34.47% 28.73% 30.02% 28.49% Ratios/Supplemental Data Net assets, end of period (000's omitted) ....... $ 270,353 $ 357,664 $ 456,027 $ 328,681 $ 235,875 $ 138,688 Ratio to average net assets of: Expenses, net of waivers and reimbursements ... .84%(d) .81% .84% .87% .84% .93% Expenses, before waivers and reimbursements ... .84%(d) .81% .84% .87% .84% .93% Net investment income (loss) (.26)%(d) .26% .12% .43% .37% .35%(b) Portfolio turnover rate ... 69% 58% 54% 62% 62% 98%
-------------------------------------------------------------------------------- See footnote summary on page 13. 12 Alliance Variable Products Series Fund ================================================================================ Selected Data For A Share Of Capital Stock Outstanding Throughout Each Period
------------------------------------------------- CLASS B ------------------------------------------------- Six Months Year June 1, 1999(e) Ended Ended to June 30, 2001 December 31, December 31, (unaudited) 2000 1999 ============= ============ ============ Net asset value, beginning of period ......................... $ 24.99 $ 33.54 $ 26.83 ---------- ---------- ---------- Income From Investment Operations Net investment income (loss) (a) ............................. (.06) .04 (.03) Net realized and unrealized gain (loss) on investment and foreign currency transactions .............................................. (3.74) (5.39) 6.74 ---------- ---------- ---------- Net increase (decrease) in net asset value from operations ... (3.80) (5.35) 6.71 ---------- ---------- ---------- Less: Dividends and Distributions Dividends from net investment income ......................... (.04) (.01) -0- Distributions from net realized gains ........................ (3.09) (3.19) -0- ---------- ---------- ---------- Total dividends and distributions ............................ (3.13) (3.20) -0- ---------- ---------- Net asset value, end of period ............................... $ 18.06 $ 24.99 $ 33.54 ========== ========== ========== Total Return Total investment return based on net asset value (c) ......... (15.46)% (17.75)% 25.01% Ratios/Supplemental Data Net assets, end of period (000's omitted) .................... $ 81,084 $ 54,127 $ 5,707 Ratio to average net assets of: Expenses .................................................. 1.09%(d) 1.08% 1.12%(d) Net investment income (loss) .............................. (.54)%(d) .13% (.20)%(d) Portfolio turnover rate ...................................... 69% 58% 54%
-------------------------------------------------------------------------------- (a) Based on average shares outstanding. (b) Net of expenses reimbursed or waived by the Adviser. (c) Total investment return is calculated assuming an initial investment made at the net asset value at the beginning of the period, reinvestment of all dividends and distributions at net asset value during the period, and redemption on the last day of the period. Total investment return calculated for a period of less than one year is not annualized. (d) Annualized. (e) Commencement of distribution. 13 Alliance Variable Products Series Fund ================================================================================ BOARD OF DIRECTORS John D. Carifa, Chairman and President Ruth Block (1) David H. Dievler (1) John H. Dobkin (1) William H. Foulk, Jr. (1) Clifford L. Michel (1) Donald J. Robinson (1) OFFICERS Kathleen A. Corbet, Senior Vice President Alfred L. Harrison, Senior Vice President Andrew S. Adelson, Vice President Peter Anastos, Vice President Andrew Aran, Vice President Bruce K. Aronow, Vice President Edward Baker, Vice President Matthew Bloom, Vice President Thomas J. Borders, Vice President Mark H. Breedon, Vice President Russell Brody, Vice President Kenneth T. Carty, Vice President Frank Caruso, Vice President John F. Chiodi, Vice President Paul J. DeNoon, Vice President Joseph C. Dona, Vice President Gregory Dube, Vice President Marilyn G. Fedak, Vice President F. Jeanne Goetz, Vice President Jane Mack Gould, Vice President David A. Kruth, Vice President Alan E. Levi, Vice President Michael Levy, Vice President Gerald T. Malone, Vice President Andrew Moloff, Vice President Michael Mon, Vice President Raymond J. Papera, Vice President Douglas J. Peebles, Vice President Daniel G. Pine, Vice President Steven Pisarkiewicz, Vice President John Ricciardi, Vice President Paul C. Rissman, Vice President Gregory R. Sawers, Vice President Kevin F. Simms, Vice President Kenneth D. Smalley, Vice President Michael A. Snyder, Vice President Annie Tsao, Vice President Jean Van De Walle, Vice President Sandra Yeager, Vice President Edmund P. Bergan, Jr., Secretary Mark D. Gersten, Treasurer & Chief Financial Officer Thomas Manley, Controller CUSTODIAN State Street Bank and Trust Company 225 Franklin Street Boston, MA 02110 DISTRIBUTOR Alliance Fund Distributors, Inc. 1345 Avenue of the Americas New York, NY 10105 INDEPENDENT AUDITORS Ernst & Young LLP 787 Seventh Avenue New York, NY 10019 LEGAL COUNSEL Seward & Kissel One Battery Park Plaza New York, NY 10004 TRANSFER AGENT Alliance Global Investor Services, Inc. P.O. Box 1520 Secaucus, NJ 07096-1520 Toll-free 1-(800) 221-5672 -------------------------------------------------------------------------------- (1) Member of the Audit Committee. 14 ALLIANCE --------------------- VARIABLE PRODUCTS --------------------- SERIES FUND --------------------- U.S. GOVERNMENT/ --------------------- HIGH GRADE SECURITIES --------------------- PORTFOLIO --------------------- SEMI-ANNUAL REPORT JUNE 30, 2001 Investment Products Offered --------------------------- > Are Not FDIC Insured > May Lose Value > Are Not Bank Guaranteed --------------------------- U.S. GOVERNMENT/HIGH GRADE SECURITIES PORTFOLIO PORTFOLIO OF INVESTMENTS June 30, 2001 (unaudited) Alliance Variable Products Series Fund ================================================================================ Principal Amount (000) U.S. $ Value -------------------------------------------------------------------------------- U.S. GOVERNMENT/AGENCY OBLIGATIONS-63.7% FEDERAL AGENCIES-46.1% Federal Home Loan Mortgage Corporation 5.25%, 2/15/04 ........................ $2,500 $ 2,519,925 6.00%, 6/15/11 ........................ 450 443,529 Federal National Mortgage Association 6.00%, 12/15/05 ....................... 3,480 3,549,043 6.00%, 3/01/29 ........................ 1,188 1,144,338 6.00%, 3/01/29 ........................ 1,024 985,811 6.00%, 6/01/29 ........................ 27 26,346 6.00%, 4/01/31 ........................ 150 143,649 6.00%, 7/25/31 ........................ 750 719,767 6.50%, 2/01/16 ........................ 3,346 3,354,424 6.50%, 7/25/16 ........................ 725 726,813 6.50%, 7/01/30 ........................ 1,446 1,424,746 6.50%, 4/01/31 ........................ 199 196,009 6.50%, 7/25/31 ........................ 3,595 3,537,696 6.63%, 10/15/07 ....................... 2,330 2,433,755 6.75%, 8/15/02 ........................ 1,130 1,161,606 7.00%, 2/01/12 ........................ 1,226 1,249,806 7.00%, 2/01/15 ........................ 1,635 1,662,672 7.00%, 12/01/15 ....................... 334 340,039 7.50%, 6/01/31 ........................ 6,458 6,588,994 Government National Mortgage Association 6.50%, 1/15/29 ........................ 2,133 2,111,133 ----------- 34,320,101 ----------- U.S. TREASURY SECURITIES-17.6% U.S. Treasury Bonds 5.375%, 2/15/31 ....................... 500 473,750 8.125%, 8/15/19 ....................... 2,820 3,511,323 8.75%, 11/15/08 ....................... 980 1,069,582 12.00%, 8/15/13 ....................... 840 1,162,484 U.S. Treasury Notes 4.625%, 5/15/06 ....................... 2,715 2,677,669 5.75%, 8/15/03 ........................ 1,810 1,861,458 6.50%, 5/31/02 ........................ 2,300 2,353,912 ----------- 13,110,178 ----------- Total U.S. Government/Agency Obligations (cost $46,944,770) .................... 47,430,279 ----------- CORPORATE DEBT OBLIGATIONS-30.4% AUTOMOTIVE-0.9% Daimler-Chrysler NA Holding Corp. 6.40%, 5/15/06 ........................ 710 704,864 ----------- BANKING-6.3% Bank One Corp. 7.625%, 10/15/26 ...................... 205 212,072 7.875%, 8/01/10 ....................... 400 428,785 Barclays Bank Plc 8.55%, 9/29/49 (a) .................... 415 448,782 Chase Manhattan Corp. 6.375%, 4/01/08 ....................... 345 341,277 Citicorp 6.375%, 11/15/08 ...................... 350 346,434 Citigroup, Inc. 7.25%, 10/01/10 ....................... 450 467,122 Great Western Financial Trust II 8.206%, 2/01/27 ....................... 700 691,164 Sanwa Bank, Ltd. 7.40%, 6/15/11 ........................ 260 251,176 St. George Bank, Ltd. 7.15%, 10/15/05 (a) ................... 500 512,676 Standard Chartered Bank 8.00%, 5/30/31 ........................ 260 264,134 Unicredito Italiano Capital Trust 9.20%, 10/29/49 (a) ................... 575 625,289 Wachovia Corp. 6.375%, 4/15/03 ....................... 75 76,816 ----------- 4,665,727 ----------- BROADCASTING/MEDIA-2.0% AT&T Corp.- Liberty Media Group 8.25%, 2/01/30 ........................ 155 133,605 Time Warner Entertainment Co. 8.375%, 3/15/23 ....................... 425 462,583 8.375%, 7/15/33 ....................... 850 926,725 ----------- 1,522,913 ----------- COMMUNICATIONS-3.2% British Telecommunications Plc 8.875%, 12/15/30 ...................... 650 711,217 Qwest Capital Funding, Inc. 7.90%, 8/15/10 ........................ 1,000 1,034,774 Sprint Capital Corp. 7.625%, 1/30/11 ....................... 200 198,776 WorldCom, Inc. 8.25%, 5/15/31 ........................ 460 452,428 ----------- 2,397,195 ----------- COMMUNICATIONS- MOBILE-0.6% AT&T Wireless Services Inc. 8.75%, 3/01/31 (a) .................... 430 447,949 ----------- ENERGY-0.8% Amerada Hess Corp. 7.875%, 10/01/29 ...................... 280 296,797 The Williams Companies, Inc. 7.50%, 1/15/31 (a) .................... 335 314,895 ----------- 611,692 ----------- 1 U.S. GOVERNMENT/HIGH GRADE SECURITIES PORTFOLIO PORTFOLIO OF INVESTMENTS (continued) Alliance Variable Products Series Fund ================================================================================ Principal Amount (000) U.S. $ Value -------------------------------------------------------------------------------- ENTERTAINMENT & LEISURE-1.7% The Walt Disney Co. 4.875%, 7/02/04 .......................... $1,250 $ 1,228,964 ----------- FINANCIAL-7.5% Associates Corp. N.A 5.75%, 11/01/03 .......................... 575 580,035 Household Finance Corp. 5.875%, 11/01/02 ......................... 1,150 1,164,789 Lehman Brothers Holdings, Inc. 7.875%, 8/15/10 .......................... 575 606,823 Merrill Lynch & Co., Inc. 5.35%, 6/15/04 ........................... 1,800 1,803,798 Morgan Stanley Dean Witter & Co. 6.10%, 4/15/06 ........................... 675 675,112 Washington Mutual Financial Corp. 6.875%, 5/15/11 .......................... 725 723,583 ----------- 5,554,140 ----------- FOOD/BEVERAGE-0.9% Pepsi Bottling Group, Inc. 7.00%, 3/01/29 ........................... 700 702,125 ----------- INDUSTRIAL-0.9% Tyco International Group S.A. 6.375%, 2/15/06 .......................... 630 636,325 ----------- NON-AIR TRANSPORTATION-0.4% Union Pacific Corp. 6.625%, 2/01/29 .......................... 350 315,202 ----------- PUBLIC UTILITIES- ELECTRIC & GAS-2.5% Cilcorp, Inc. 9.375%, 10/15/29 ......................... 325 359,042 KeySpan Corp. 7.25%, 11/15/05 .......................... 275 288,108 Progress Energy, Inc. 7.75%, 3/01/31 ........................... 140 144,930 PSEG Energy Holdings, Inc. 8.50%, 6/15/11 (a) ....................... 710 705,378 TXU Corp. 6.375%, 6/15/06 .......................... 200 197,813 6.375%, 1/01/08 .......................... 165 158,340 ----------- 1,853,611 ----------- RETAIL-0.7% Wal-Mart Stores, Inc. 6.875%, 8/10/09 .......................... 500 518,010 ----------- SOVEREIGN-1.2% Quebec Province 7.50%, 9/15/29 ........................... 250 265,323 State of Qatar 9.75%, 6/15/30 (a) ....................... 180 205,369 United Mexican States 8.375%, 1/14/11 .......................... 445 449,005 ----------- 919,697 ----------- SUPRANATIONALS-0.8% International Bank For Reconstruction & Development 5.00%, 3/28/06 ........................... 600 586,073 ----------- Total Corporate Debt Obligations (cost $22,236,197) ....................... 22,664,487 ----------- ASSET BACKED SECURITIES-5.8% Citibank Credit Card Issuance Trust Series 2000-A3 6.875%, 11/15/09 ......................... 1,475 1,526,964 Citibank Credit Card Master Trust I Series 1997-6A 6.323%, 8/15/06 .......................... 875 739,104 Discover Card Master Trust I Series 1999-6A 6.85%, 7/17/07 ........................... 735 765,774 Discover Card Master Trust I Series 2000-9A 6.35%, 7/15/08 ........................... 560 572,381 Fleet Credit Card Master Trust II Series 2001-B 5.60%, 12/15/08 .......................... 700 690,816 ----------- (cost $4,273,491) ........................ 4,295,039 ----------- COMMERCIAL MORTGAGE BACKED SECURITIES-1.5% Bear Stearns Commercial Mortgage Securities Inc. 6.48%, 4/15/11 ........................... 725 715,807 GS Mortgage Securities Corp. II 6.624%, 5/03/11 .......................... 410 405,646 ----------- (cost $1,138,885) ........................ 1,121,453 ----------- 2 Alliance Variable Products Series Fund ================================================================================ Principal Amount (000) U.S. $ Value -------------------------------------------------------------------------------- SHORT-TERM INVESTMENT-3.0% TIME DEPOSIT-3.0% State Street Euro Dollar 3.25%, 7/02/01 (amortized cost $2,239,000) .................................. $2,239 $ 2,239,000 ----------- TOTAL INVESTMENTS-104.4% (cost $76,832,343) ........................... 77,750,258 Other assets less liabilities-(4.4%) ............ (3,300,029) ----------- NET ASSETS-100% ................................. $74,450,229 =========== -------------------------------------------------------------------------------- (a) Securities exempt from registration under Rule 144A of the Securities Act of 1933. These securities may be resold in transactions exempt from registration normally applied to certain qualified buyers. At June 30, 2001, the aggregate market value of these securities amounted to $3,260,338 or 4.4% of net assets. See Notes to Financial Statements. 3 U.S. GOVERNMENT/HIGH GRADE SECURITIES PORTFOLIO STATEMENT OF ASSETS AND LIABILITIES June 30, 2001 (unaudited) Alliance Variable Products Series Fund ================================================================================ ASSETS Investments in securities, at value (cost $76,832,343) .... $ 77,750,258 Cash ...................................................... 932 Receivable for investment securities sold ................. 1,654,187 Interest receivable ....................................... 887,143 ------------ Total assets .............................................. 80,292,520 ------------ LIABILITIES Payable for investment securities purchased ............... 5,750,173 Advisory fee payable ...................................... 36,170 Accrued expenses .......................................... 55,948 ------------ Total liabilities ......................................... 5,842,291 ------------ NET ASSETS ................................................... $ 74,450,229 ============ COMPOSITION OF NET ASSETS Capital stock, at par ..................................... $ 6,497 Additional paid-in capital ................................ 74,313,644 Undistributed net investment income ....................... 1,716,639 Accumulated net realized loss on investments .............. (2,504,466) Net unrealized appreciation of investments ................ 917,915 ------------ $ 74,450,229 ============ Class A Shares Net assets ................................................ $ 69,639,796 ============ Shares of capital stock outstanding ....................... 6,075,944 ============ Net asset value per share ................................. $ 11.46 ============ Class B Shares Net assets ................................................ $ 4,810,433 ============ Shares of capital stock outstanding ....................... 421,316 ============ Net asset value per share ................................. $ 11.42 ============ -------------------------------------------------------------------------------- See Notes to Financial Statements. 4 U.S. GOVERNMENT/HIGH GRADE SECURITIES PORTFOLIO STATEMENT OF OPERATIONS Six Months Ended June 30, 2001 (unaudited) Alliance Variable Products Series Fund ================================================================================
INVESTMENT INCOME Interest ........................................................... $ 2,049,086 ----------- EXPENSES Advisory fee ....................................................... 203,396 Distribution fee - Class B ......................................... 5,471 Custodian .......................................................... 40,587 Administrative ..................................................... 34,474 Audit and legal .................................................... 16,246 Printing ........................................................... 8,183 Directors' fees .................................................... 960 Transfer agency .................................................... 518 Miscellaneous ...................................................... 527 ----------- Total expenses ..................................................... 310,362 ----------- Net investment income .............................................. 1,738,724 ----------- REALIZED AND UNREALIZED GAIN (LOSS) ON INVESTMENTS Net realized gain on investment transactions ....................... 974,873 Net change in unrealized appreciation/depreciation of investments .. (790,297) ----------- Net gain on investments ............................................ 184,576 ----------- NET INCREASE IN NET ASSETS FROM OPERATIONS ............................ $ 1,923,300 ===========
-------------------------------------------------------------------------------- See Notes to Financial Statements. 5 U.S. GOVERNMENT/HIGH GRADE SECURITIES PORTFOLIO STATEMENT OF CHANGES IN NET ASSETS Alliance Variable Products Series Fund ================================================================================
Six Months Ended Year Ended June 30, 2001 December 31, (unaudited) 2000 ================ ============ INCREASE (DECREASE) IN NET ASSETS FROM OPERATIONS Net investment income .............................................. $ 1,738,724 $ 3,465,389 Net realized gain (loss) on investments ............................ 974,873 (1,416,162) Net change in unrealized appreciation/depreciation of investments .. (790,297) 4,129,962 ------------ ------------ Net increase in net assets from operations ......................... 1,923,300 6,179,189 DIVIDENDS TO SHAREHOLDERS FROM: Net investment income Class A .......................................................... (3,237,848) (3,308,824) Class B .......................................................... (225,880) (89,188) CAPITAL STOCK TRANSACTIONS Net increase (decrease) ............................................ 14,193,618 (2,925,641) ------------ ------------ Total increase (decrease) .......................................... 12,653,190 (144,464) NET ASSETS Beginning of period ................................................ 61,797,039 61,941,503 ------------ ------------ End of period (including undistributed net investment income of $1,716,639 and $3,441,643, respectively) ......................... $ 74,450,229 $ 61,797,039 ============ ============
-------------------------------------------------------------------------------- See Notes to Financial Statements. 6 U.S. GOVERNMENT/HIGH GRADE SECURITIES PORTFOLIO NOTES TO FINANCIAL STATEMENTS June 30, 2001 (unaudited) Alliance Variable Products Series Fund ================================================================================ NOTE A: Significant Accounting Policies The U.S. Government/High Grade Securities Portfolio (the "Portfolio") is a series of Alliance Variable Products Series Fund, Inc. (the "Fund"). The Portfolio's investment objective is to seek high current income consistent with preservation of capital. The Fund was incorporated in the State of Maryland on November 17, 1987, as an open-end series investment company. The Fund offers nineteen separately managed pools of assets which have differing investment objectives and policies. The Portfolio offers Class A and Class B shares. Both classes of shares have identical voting, dividend, liquidating and other rights, except that Class B shares bear a distribution expense and have exclusive voting rights with respect to the Class B distribution plan. The Portfolio offers and sells its shares only to separate accounts of certain life insurance companies for the purpose of funding variable annuity contracts and variable life insurance policies. Sales are made without a sales charge at the Portfolio's net asset value per share. The financial statements have been prepared in conformity with accounting principles generally accepted in the United States, which require management to make certain estimates and assumptions that affect the reported amounts of assets and liabilities in the financial statements and amounts of income and expenses during the reporting period. Actual results could differ from those estimates. The following is a summary of significant accounting policies followed by the Portfolio. 1. Security Valuation Portfolio securities traded on a national securities exchange or on a foreign securities exchange (other than foreign securities exchanges whose operations are similar to those of the United States over-the-counter market) or on The Nasdaq Stock Market, Inc., are generally valued at the last reported sales price or if no sale occurred, at the mean of the closing bid and asked price on that day. Readily marketable securities traded in the over-the-counter market, securities listed on a foreign securities exchange whose operations are similar to the U.S. over-the-counter market, and securities listed on a national securities exchange whose primary market is believed to be over-the-counter (but excluding securities traded on The Nasdaq Stock Market, Inc.), are valued at the mean of the current bid and asked price. U.S. government and fixed income securities which mature in 60 days or less are valued at amortized cost, unless this method does not represent fair value. Securities for which current market quotations are not readily available are valued at their fair value as determined in good faith by, or in accordance with procedures adopted by, the Board of Directors. Fixed income securities may be valued on the basis of prices obtained from a pricing service when such prices are believed to reflect the fair market value of such securities. 2. Currency Translation Assets and liabilities denominated in foreign currencies and commitments under forward exchange currency contracts are translated into U.S. dollars at the mean of the quoted bid and asked price of such currencies against the U.S. dollar. Purchases and sales of portfolio securities are translated at the rates of exchange prevailing when such securities were acquired or sold. Income and expenses are translated at rates of exchange prevailing when accrued. Net realized gains and losses on foreign currency transactions represent foreign exchange gains and losses from sales and maturities of securities and forward exchange currency contracts, holdings of foreign currencies, exchange gains and losses realized between the trade and settlement dates on investment transactions, and the difference between the amounts of interest, dividends and foreign witholding tax reclaims recorded on the Portfolio's books and the U.S. dollar equivalent amounts actually received or paid. Net unrealized currency gains and losses from valuing foreign currency denominated assets and liabilities at period end exchange rates are reflected as a component of net unrealized appreciation or depreciation of investments and foreign currency denominated assets and liabilities. 3. Taxes It is the Portfolio's policy to meet the requirements of the Internal Revenue Code applicable to regulated investment companies and to distribute all of its investment company taxable income and net realized gains, if any, to shareholders. Therefore, no provisions for federal income or excise taxes are required. 4. Investment Income and Investment Transactions Dividend income is recorded on the ex-dividend date. Interest income is accrued daily. Investment transactions are accounted for on the date securities are purchased or sold. The Portfolio accretes discounts as adjustments to interest income. Investment gains and losses are determined on the identified cost basis. 5. Income and Expenses Expenses attributable to a single portfolio are charged to that portfolio. Expenses of the Fund are charged to each portfolio in proportion to net assets. All income earned and expenses incurred by a portfolio with multi-class 7 U.S. GOVERNMENT/HIGH GRADE SECURITIES PORTFOLIO NOTES TO FINANCIAL STATEMENTS (continued) Alliance Variable Products Series Fund ================================================================================ shares outstanding are borne on a pro-rata basis by each outstanding class of shares, based on the proportionate interest in the portfolio represented by the net assets of such class, except that the portfolio's Class B shares bear the distribution fees. 6. Dividends and Distributions The Portfolio declares and distributes dividends and distributions from net investment income and net realized gains, respectively, if any, at least annually. Income dividends and capital gains distributions to shareholders are recorded on the ex-dividend date. Income dividends and capital gains distributions are determined in accordance with federal tax regulations and may differ from those determined in accordance with accounting principles generally accepted in the United States. To the extent these differences are permanent, such amounts are reclassified within the capital accounts based on their federal tax basis treatment; temporary differences do not require such reclassification. 7. Change in Accounting Principle As required, effective January 1, 2001, the Portfolio has adopted the provisions of the AICPA Audit and Accounting Guide, Audits of Investment Companies, and began amortizing premium on debt securities for financial statement reporting purposes only. This change will have no impact on the net assets of the Portfolio. Prior to January 1, 2001, the Portfolio did not amortize premiums on debt securities. The cumulative effect of this accounting change resulted in a $51,917 reduction in cost of investments and a corresponding $51,917 increase in net unrealized appreciation/ depreciation, based on investments owned by the Portfolio on January 1, 2001. The effect of this change for the period ended June 30, 2001, was to decrease net investment income by $53,312, increase net unrealized appreciation (depreciation) by $24,768, and increase net realized gains (losses) by $28,544. The statement of changes in net assets and financial highlights for prior periods have not been restated to reflect this change in accounting principle. -------------------------------------------------------------------------------- NOTE B: Advisory Fee and Other Transactions with Affiliates Under the terms of an investment advisory agreement, the Portfolio pays Alliance Capital Management L.P. (the "Adviser"), an investment advisory fee at an annualized rate of .60% of the Portfolio's average daily net assets. Pursuant to the advisory agreement, the Portfolio paid $34,474 to the Adviser representing the cost of certain legal and accounting services provided to the Portfolio by the Adviser for the six months ended June 30, 2001. During the six months ended June 30, 2001, the Adviser agreed to waive its fee and to reimburse the additional operating expenses to the extent necessary to limit total operating expenses on an annual basis to .95% and 1.20% of the average daily net assets for Class A and Class B shares, respectively. Expense waivers/reimbursements, if any, are accrued daily and paid monthly. For the six months ended June 30, 2001, the Portfolio received no such waivers/reimbursements. The Portfolio compensates Alliance Global Investor Services, Inc., a wholly-owned subsidiary of the Adviser, under a Transfer Agency Agreement for providing personnel and facilities to perform transfer agency services for the Portfolio. Such compensation amounted to $474 for the six months ended June 30, 2001. -------------------------------------------------------------------------------- NOTE C: Distribution Plan The Portfolio has adopted a Plan for Class B shares pursuant to Rule 12b-1 under the Investment Company Act of 1940 (the "Plan"). Under the Plan, the Portfolio pays distribution and servicing fees to the Distributor at an annual rate of up to .50% of the Portfolio's average daily net assets attributable to the Class B shares. The fees are accrued daily and paid monthly. The Board of Directors currently limit payments under the Plan to .25% of the Portfolio's average daily net assets attributable to Class B shares. The Plan provides that the Distributor will use such payments in their entirety for distribution assistance and promotional activities. The Portfolio is not obligated under the Plan to pay any distribution services fee in excess of the amounts set forth above. The purpose of the payments to the Distributor under the Plan is to compensate the Distributor for its distribution services with respect to the sale of the Portfolio's shares. Since the Distributor's compensation is not directly tied to its expenses, the amount of compensation received by it under the Plan during any year may be more or less than its actual expenses. For this reason, the Plan is characterized by the staff of the Commission as being of the "compensation" variety. 8 Alliance Variable Products Series Fund ================================================================================ In the event that the Plan is terminated or not continued, no distribution services fees (other than current amounts accrued but not yet paid) would be owed by the Portfolios to the Distributor. The Plan also provides that the Adviser may use its own resources to finance the distribution of the Portfolio's shares. -------------------------------------------------------------------------------- NOTE D: Investment Transactions Purchases and sales of investment securities (excluding short-term investments) for the six months ended June 30, 2001, were as follows: Purchases: Stocks and debt obligations ........................... $21,284,069 U.S. government and agencies .......................... 73,887,949 Sales: Stocks and debt obligations ........................... $ 8,090,633 U.S. government and agencies .......................... 69,108,041 At June 30, 2001, the cost of investments for federal income tax purposes was substantially the same as the cost for financial reporting purposes. Accordingly, gross unrealized appreciation and unrealized depreciation are as follows: Gross unrealized appreciation ......................... $ 1,159,934 Gross unrealized depreciation ......................... (242,019) ----------- Net unrealized appreciation ........................... $ 917,915 =========== At December 31, 2000, for federal income tax purposes, the Portfolio had a net capital loss carryforward of $3,445,130 of which $1,546,295 expires in the year 2007, and $1,898,835 expires in the year 2008. Capital losses incurred after October 31 ("post-October losses) within the taxable year are deemed to arise on the first business day of the Portfolio's next taxable year. The Portfolio incurred and will elect to defer net capital losses of $7,336 during the fiscal year. Option Transactions For hedging and investment purposes, the Portfolio may purchase and write call options and purchase put options on U.S. securities that are traded on U.S. securities exchanges and over-the-counter markets. The risk associated with purchasing an option is that the Portfolio pays a premium whether or not the option is exercised. Additionally, the Portfolio bears the risk of loss of premium and change in market value should the counterparty not perform under the contract. Put and call options purchased are accounted for in the same manner as portfolio securities. The cost of securities acquired through the exercise of call options is increased by premiums paid. The proceeds from securities sold through the exercise of put options are decreased by the premiums paid. When the Portfolio writes an option, the premium received by the Portfolio is recorded as a liability and is subsequently adjusted to the current market value of the option written. Premiums received from which written options expire unexercised are recorded by the Portfolio on the expiration date as realized gains from written options. The difference between the premium received and the amount paid on effecting a closing purchase transaction, including brokerage commissions, is also treated as a realized gain, or if the premium received is less than the amount paid for the closing purchase transaction, as a realized loss. If a call option is exercised, the premium received is added to the proceeds from the sale of the underlying security or currency in determining whether the Portfolio has realized a gain or loss. In writing an option, the Portfolio bears the market risk of an unfavorable change in the price of the security or currency underlying the written option. Exercise of an option written by the Portfolio could result in the Portfolio selling or buying a security or currency at a price different from the current market value. The Portfolio had no transactions in options written for the six months ended June 30, 2001. 9 U.S. GOVERNMENT/HIGH GRADE SECURITIES PORTFOLIO NOTES TO FINANCIAL STATEMENTS (continued) Alliance Variable Products Series Fund ================================================================================ NOTE E: Securities Lending The Portfolio has entered into a securities lending agreement with UBS/Paine Webber, Inc. (the "Lending Agent"). Under the terms of the agreement, the Lending Agent, on behalf of the Portfolio administers the lending of portfolio securities to certain broker-dealers. In return, the Portfolio receives fee income from the lending transactions. All loans are continuously secured by collateral exceeding the value of the securities loaned. All collateral consists of either cash or U.S. Government securities. The Lending Agent invests the cash collateral in an eligible money market vehicle in accordance with the investment restrictions of the Portfolio. UBS/Paine Webber will indemnify the Portfolio for any loss resulting from a borrower's failure to return a loaned security when due. As of June 30, 2001, the Portfolio had no securities on loan. For the six months ended June 30, 2001, the Portfolio received fee income of $2,840 which is included in interest income in the accompanying Statement of Operations. -------------------------------------------------------------------------------- NOTE F: Capital Stock There are 1,000,000,000 shares of $.001 par value capital stock authorized, divided into two classes, designated Class A and Class B. Each class consists of 500,000,000 authorized shares. Transactions in capital stock were as follows.
-------------------------------- ---------------------------------- SHARES AMOUNT -------------------------------- ---------------------------------- Six Months Ended Year Ended Six Months Ended Year Ended June 30, 2001 December 31, June 30, 2001 December 31, (unaudited) 2000 (unaudited) 2000 ================ ============ ================ ============ Class A Shares sold ........................ 1,199,021 666,409 $ 14,218,826 $ 7,513,963 Shares issued in reinvestment of dividends ....................... 280,819 305,524 3,237,848 3,308,824 Shares redeemed .................... (383,334) (1,406,462) (4,562,654) (15,772,586) ---------- ---------- ------------ ------------ Net increase (decrease) ............ 1,096,506 (434,529) $ 12,894,020 $ (4,949,799) ========== ========== ============ ============ Class B Shares sold ........................ 219,763 255,354 $ 2,594,993 $ 2,849,180 Shares issued in reinvestment of dividends ....................... 19,659 8,258 225,880 89,188 Shares redeemed .................... (129,647) (80,914) (1,521,275) (914,210) ---------- ---------- ------------ ------------ Net increase ....................... 109,775 182,698 $ 1,299,598 $ 2,024,158 ========== ========== ============ ============
-------------------------------------------------------------------------------- NOTE G: Concentration of Risk Investing in securities of foreign companies or foreign governments involves special risks which include changes in foreign exchange rates and the possibility of future political and economic developments which could adversely affect the value of such securities. Moreover, securities of many foreign companies or foreign governments and their markets may be less liquid and their prices more volatile than those of comparable United States companies or of the United States government. -------------------------------------------------------------------------------- NOTE H: Bank Borrowing A number of open-end mutual funds managed by the Adviser, including the Portfolio, participate in a $750 million revolving credit facility (the "Facility") intended to provide short-term financing if necessary, subject to certain restrictions in connection with abnormal redemption activity. Commitment fees related to the Facility are paid by the participating funds and are included in the miscellaneous expenses in the statement of operations. The Portfolio did not utilize the Facility during the six months ended June 30, 2001. 10 U.S. GOVERNMENT/HIGH GRADE SECURITIES PORTFOLIO FINANCIAL HIGHLIGHTS Alliance Variable Products Series Fund ================================================================================ Selected Data For A Share Of Capital Stock Outstanding Throughout Each Period
------------------------------------------------------------------------------- CLASS A ------------------------------------------------------------------------------- Six Months Ended Year Ended December 31, June 30, 2001 (a) ========================================================= (unaudited) 2000 1999 1998 1997 1996 ================= ======= ======= ======= ======= ======= Net asset value, beginning of period ..$ 11.68 $ 11.18 $ 12.27 $ 11.93 $ 11.52 $ 11.66 ------- ------- ------- ------- ------- ------- Income From Investment Operations Net investment income (b) ................30 .67 .64 .63(c) .68(c) .66(c) Net realized and unrealized gain (loss) on investment transactions ............ .06 .52 (.94) .32 .29 (.39) ------- ------- ------- ------- ------- ------- Net increase (decrease) in net asset value from operations ................. .36 1.19 (.30) .95 .97 .27 ------- ------- ------- ------- ------- ------- Less: Dividends and Distributions Dividends from net investment income ... (.58) (.69) (.49) (.55) (.54) (.28) Distributions from net realized gains .... -0- -0- (.30) (.06) (.02) (.13) ------- ------- ------- ------- ------- ------- Total dividends and distributions ....... (.58) (.69) (.79) (.61) (.56) (.41) ------- ------- ------- ------- ------- ------- Net asset value, end of period ....... $ 11.46 $ 11.68 $ 11.18 $ 12.27 $ 11.93 $ 11.52 ======= ======= ======= ======= ======= ======= Total Return Total investment return based on net asset value (d) .................. 3.02% 11.08% (2.45)% 8.22% 8.68% 2.55% Ratios/Supplemental Data Net assets, end of period (000's omitted) ................ $69,640 $58,170 $60,504 $58,418 $36,198 $29,150 Ratio to average net assets of: Expenses, net of waivers and reimbursements .............. .90%(e) .95% .86% .78% .84% .92% Expenses, before waivers and reimbursements .................... .90%(e) .95% .86% .91% .84% .98% Net investment income ..............5.14%(e) 5.95% 5.51% 5.24%(c) 5.89%(c) 5.87%(c) Portfolio turnover rate ................117% 236% 172% 235% 114% 137%
-------------------------------------------------------------------------------- See footnote summary on page 12. 11 Alliance Variable Products Series Fund ================================================================================ Selected Data For A Share Of Capital Stock Outstanding Throughout Each Period
------------------------------------------------ CLASS B ------------------------------------------------ Six Months Year June 2, Ended Ended 1999 (f) to June 30, 2001 (a) December 31, December 31, (unaudited) 2000 1999 ================= ============ ============ Net asset value, beginning of period .....................$11.64 $11.16 $11.13 ------ ------ ------ Income From Investment Operations Net investment income (b) ................................. .29 .63 .33 Net realized and unrealized gain (loss) on investment transactions .............................. .05 .53 (.30) ------ ------ ------ Net increase in net asset value from operations ..............34 1.16 .03 ------ ------ ------ Less: Dividends Dividends from net investment income ...................... (.56) (.68) -0- ------ ------ ------ Net asset value, end of period .......................... $11.42 $11.64 $11.16 ====== ====== ====== Total Return Total investment return based on net asset value (d) ..... 2.92% 10.84% .27% Ratios/Supplemental Data Net assets, end of period (000's omitted) ............... $4,810 $3,627 $1,438 Ratio to average net assets of: Expenses ............................................. 1.15%(e) 1.20% 1.15%(e) Net investment income ................................ 4.90%(e) 5.67% 5.48%(e) Portfolio turnover rate .................................. 117% 236% 172%
-------------------------------------------------------------------------------- (a) As required, effective January 1, 2001, the Portfolio has adopted the provisions of the AICPA Audit and Accounting Guide, Audits of Investment Companies, and began amortizing premium on debt securities. For the six months ended June 30, 2001, the effect of this change to Class A and Class B shares was to decrease net investment income per share by $.02 and $.02, increase net realized and unrealized gains and losses per share by $.02 and $.02, and decrease the ratio of net investment income to average net assets from 5.46% to 5.14% and 5.21% to 4.90%, respectively. Per share, ratios and supplemental data for periods prior to January 1, 2001 have not been restated to reflect this change in presentation. (b) Based on average shares outstanding. (c) Net of expenses reimbursed or waived by the Adviser. (d) Total investment return is calculated assuming an initial investment made at the net asset value at the beginning of the period, reinvestment of all dividends and distributions at net asset value during the period, and redemption on the last day of the period. Total investment return calculated for a period of less than one year is not annualized. (e) Annualized. (f) Commencement of distribution. 12 Alliance Variable Products Series Fund ================================================================================ BOARD OF DIRECTORS John D. Carifa, Chairman and President Ruth Block (1) David H. Dievler (1) John H. Dobkin (1) William H. Foulk, Jr. (1) Clifford L. Michel (1) Donald J. Robinson (1) OFFICERS Kathleen A. Corbet, Senior Vice President Alfred L. Harrison, Senior Vice President Andrew S. Adelson, Vice President Peter Anastos, Vice President Andrew Aran, Vice President Bruce K. Aronow, Vice President Edward Baker, Vice President Thomas J. Bardong, Vice President Matthew Bloom, Vice President Mark H. Breedon, Vice President Russell Brody, Vice President Kenneth T. Carty, Vice President Frank Caruso, Vice President John F. Chiodi, Vice President Paul J. DeNoon, Vice President Joseph C. Dona, Vice President Gregory Dube, Vice President Marilyn G. Fedak, Vice President F. Jeanne Goetz, Vice President Jane Mack Gould, Vice President David A. Kruth, Vice President Alan E. Levi, Vice President Michael Levy, Vice President Gerald T. Malone, Vice President Andrew Moloff, Vice President Michael Mon, Vice President Raymond J. Papera, Vice President Douglas J. Peebles, Vice President Daniel G. Pine, Vice President Steven Pisarkiewicz, Vice President John Ricciardi, Vice President Paul C. Rissman, Vice President Gregory R. Sawers, Vice President Kevin F. Simms, Vice President Kenneth D. Smalley, Vice President Michael A. Snyder, Vice President Annie Tsao, Vice President Jean Van De Walle, Vice President Sandra Yeager, Vice President Edmund P. Bergan, Jr., Secretary Mark D. Gersten, Treasurer & Chief Financial Officer Thomas Manley, Controller CUSTODIAN State Street Bank and Trust Company 225 Franklin Street Boston, MA 02110 DISTRIBUTOR Alliance Fund Distributors, Inc. 1345 Avenue of the Americas New York, NY 10105 INDEPENDENT AUDITORS Ernst & Young LLP 787 Seventh Avenue New York, NY 10019 LEGAL COUNSEL Seward & Kissel One Battery Park Plaza New York, NY 10004 TRANSFER AGENT Alliance Global Investor Services, Inc. P.O. Box 1520 Secaucus, NJ 07096-1520 Toll-free 1-(800) 221-5672 -------------------------------------------------------------------------------- (1) Member of the Audit Committee. 13 ALLIANCE ----------------------------- VARIABLE PRODUCTS ----------------------------- SERIES FUND ----------------------------- HIGH-YIELD PORTFOLIO ----------------------------- SEMI-ANNUAL REPORT JUNE 30, 2001 Investment Products Offered --------------------------- > Are Not FDIC Insured > May Lose Value > Are Not Bank Guaranteed --------------------------- HIGH-YIELD PORTFOLIO PORTFOLIO OF INVESTMENTS June 30, 2001 (unaudited) Alliance Variable Products Series Fund ================================================================================ Principal Amount (000) U.S. $ Value ------------------------------------------------------------- CORPORATE DEBT OBLIGATIONS-71.9% AIR TRANSPORTATION-0.5% US Airways, Inc. 10.375%, 3/01/13 (a)........ $135 $ 132,735 -------------- AUTOMOTIVE-1.4% Collins & Aikman Products 11.50%, 4/15/06 (a)......... 65 61,750 Delco Remy International, Inc. 11.00%, 5/01/09 (a)(b)...... 85 88,825 Dura Operating Corp. 9.00%, 5/01/09 (a).......... 90 85,050 9.00%, 5/01/09 (a)(b)....... 25 23,625 Hayes Lemmerz International, Inc. 11.875%, 6/15/06 (a)(b)..... 125 122,813 -------------- 382,063 -------------- BANKING-2.0% Chohung Bank Co., Ltd. 11.875%, 4/01/10 (a)(b)..... 150 155,895 Golden State Holdings 6.75%, 8/01/01 (a).......... 100 99,948 Hanvit Bank 12.75%, 3/01/10 (a)(b)...... 250 268,750 -------------- 524,593 -------------- BROADCASTING/MEDIA-3.2% Allbritton Communications Co. 8.875%, 2/01/08 (a)......... 250 250,000 Fox Family Worldwide, Inc. 9.25%, 11/01/07 (a)......... 500 507,500 Mediacom Broadband LLC 11.00%, 7/15/13 (a)(b)...... 40 40,900 Primedia, Inc. 8.875%, 5/15/11 (a)(b)...... 50 46,500 -------------- 844,900 -------------- BUILDING/REAL ESTATE-2.1% LNR Property Corp. 10.50%, 1/15/09 (a)......... 370 371,850 Meritage Corp. 9.75%, 6/01/11 (a)(b)....... 60 60,000 Schuler Homes, Inc. 9.375%, 7/15/09 (a)(b)...... 65 65,325 10.50%, 7/15/11 (a)(b)...... 60 60,300 -------------- 557,475 -------------- CABLE-9.2% Adelphia Communications Corp. 10.25%, 6/15/11 (a)......... 105 103,950 10.875%, 10/01/10 (a)....... 125 127,187 Charter Communications Holdings LLC 9.625%, 11/15/09 (a)(b)..... 60 60,375 10.00%, 5/15/11 (a)(b)...... 35 35,700 10.75%, 10/01/09 (a)........ 635 671,512 11.75%, 5/15/11 (a)(b)(c)... 445 260,325 Comcast UK Cable Partners, Ltd. 11.20%, 11/15/07 (a)(c)..... 250 171,250 EchoStar DBS Corp. 9.25%, 2/01/06 (a).......... 300 297,000 9.375%, 2/01/09 (a)......... 350 344,750 NTL Communications Corp. 11.50%, 10/01/08 (a)........ 30 19,950 Telewest Communications Plc 11.00%, 10/01/07 (a)(c)).... 300 254,250 United Pan-Europe Communications NV Series B 13.75%, 2/01/10 (a)......... 100 15,500 14.50%, 7/15/08 (a)......... 265 86,788 -------------- 2,448,537 -------------- CHEMICALS-3.2% Avecia Group Plc 11.00%, 7/01/09 (a)......... 300 300,000 Equistar Chemicals LP 8.50%, 2/15/04 (a).......... 50 48,400 Georgia Gulf Corp. 10.375%, 11/01/07 (a)....... 150 153,750 Huntsman ICI Chemicals LLC 10.125%, 7/01/09 (a)........ 300 297,000 Millennium America, Inc. 9.25%, 6/15/08 (a)(b)....... 40 40,000 -------------- 839,150 -------------- COMMUNICATIONS-0.6% Tele1 Europe Holding AB 11.875%, 12/01/09(a)........ 35 17,500 Tritel PCS, Inc. 10.375%, 1/15/11 (a)(b)..... 150 138,000 -------------- 155,500 -------------- COMMUNICATIONS - FIXED-1.7% Allegiance Telecom Inc. 12.875%, 5/15/08 (a)........ 40 35,400 Level 3 Communications, Inc. 11.00%, 3/15/08 (a)......... 275 122,375 McLeod Usa, Inc. 11.375%, 1/01/09 (a)........ 155 98,425 Metromedia Fiber Network, Inc. 10.00%, 11/15/08 (a)........ 30 11,550 10.00%, 12/15/09 (a)........ 30 11,550 Time Warner Telecom, Inc. 10.125%, 2/01/11 (a)........ 80 72,400 Williams Communications Group, Inc. 11.70%, 8/01/08 (a)......... 85 35,700 11.875%, 8/01/10 (a)........ 135 56,700 -------------- 444,100 -------------- 1 HIGH-YIELD PORTFOLIO PORTFOLIO OF INVESTMENTS (continued) Alliance Variable Products Series Fund ================================================================================ Principal Amount (000) U.S. $ Value ------------------------------------------------------------- COMMUNICATIONS - MOBILE-7.4% American Cellular Corp. 9.50%, 10/15/09 (a)(b)...... $125 $ 118,125 Dobson/Sygnet Communications 12.25%, 12/15/08 (a)........ 200 203,000 Iridium Capital Corp. LLC 14.00%, 7/15/05 (a)(d)...... 550 25,438 Microcell Telecommunications, Inc. 17.83%, 6/01/06 (a)......... 75 55,875 Nextel Communications, Inc. 5.25%, 1/15/10 (a).......... 205 126,075 9.375%, 11/15/09 (a)........ 10 7,950 10.65%, 9/15/07 (a)(c)...... 60 42,525 Nextel International, Inc. 12.75%, 8/01/10 (a)......... 80 25,600 Nextel Partners, Inc. 11.00%, 3/15/10 (a)......... 135 106,650 Rogers Wireless Communications, Inc. 9.625%, 5/01/11 (a)(b)...... 60 60,600 TeleCorp PCS, Inc. 10.625%, 7/15/10 (a)........ 500 472,500 11.625%, 4/15/09 (a)(c)..... 250 157,500 Triton PCS, Inc. 11.00%, 5/01/08 (a)......... 50 40,562 Voicestream Wireless Co. 10.375%, 11/15/09 (a)....... 450 515,250 -------------- 1,957,650 -------------- CONGLOMERATES-0.2% Netia Holdings BV 11.25%, 11/01/07 (a)(c)..... 125 49,375 -------------- CONSUMER MANUFACTURING-0.2% Playtex Products, Inc. 9.375%, 6/01/11 (a)(b)...... 60 61,350 -------------- CORPORATE-1.3% Lyondell Chemical Co. 10.875%, 5/01/09 (a)........ 350 344,750 -------------- ENERGY-2.0% Chesapeake Energy Corp. 8.125%, 4/01/11 (a)(b)...... 130 122,200 Dresser, Inc. 9.375%, 4/15/11 (a)(b)...... 60 61,050 EOTT Energy Partners LP 11.00%, 10/01/09 (a)........ 75 80,625 Lone Star Technologies, Inc. 9.00%, 6/01/11 (a)(b)....... 50 48,500 PG&E National Energy Group, Inc. 10.375%, 5/16/11 (a)(b)..... 155 154,951 Range Resources Corp. 8.75%, 1/15/07 (a)(b)....... 75 72,750 -------------- 540,076 -------------- ENTERTAINMENT & LEISURE-1.0% Six Flags, Inc. 9.50%, 2/01/09 (a)(b)....... 100 100,375 9.75%, 6/15/07 (a).......... 100 101,000 10.00%, 4/01/08 (a)(c)...... 70 56,875 -------------- 258,250 -------------- FINANCIAL-4.8% Conseco, Inc. 8.75%, 2/09/04 (a).......... 175 166,250 Dime Bancorp, Inc. 9.00%, 12/19/02 (a)......... 150 155,474 Finova Capital Corp. 7.125%, 5/01/02 (a)......... 55 52,097 7.25%, 11/08/04 (a)......... 165 153,410 Intrawest Corp. 10.50%, 2/01/10 (a)......... 150 156,750 Renaissancere Capital Trust 8.54%, 3/01/27 (a).......... 175 142,643 Safeco Capital Trust I 8.072%, 7/15/37 (a)......... 385 329,662 W.R. Berkley Capital Trust 8.197%, 12/15/45 (a)........ 100 80,707 Willis Corroon Corp. 9.00%, 2/01/09 (a).......... 35 35,612 -------------- 1,272,605 -------------- FOOD/BEVERAGE-0.4% Chiquita Brands International, Inc. 10.00%, 6/15/09 (a)......... 100 68,250 Del Monte Corp. 9.25%, 5/15/11 (a)(b)....... 35 35,175 -------------- 103,425 -------------- GAMING-3.4% Ameristar Casinos, Inc. 10.75%, 2/15/09 (a)(b)...... 125 131,250 Mandalay Resort Group 10.25%, 8/01/07 (a)......... 300 315,750 MGM Mirage, Inc. 8.375%, 2/01/11 (a)......... 150 151,688 Park Place Entertainment Corp. 9.375%, 2/15/07 (a)......... 300 316,125 -------------- 914,813 -------------- HEALTHCARE-3.9% Concentra Operating Corp. 13.00%, 8/15/09 (a)......... 190 204,725 HCA-The Healthcare Co. 7.875%, 2/01/11 (a)......... 375 378,848 Iasis Healthcare Corp. 13.00%, 10/15/09 (a)........ 300 319,500 Triad Hospitals, Inc. 8.75%, 5/01/09 (a)(b)....... 65 66,462 11.00%, 5/15/09 (a)......... 70 75,775 -------------- 1,045,310 -------------- 2 Alliance Variable Products Series Fund ================================================================================ Shares or Principal Amount (000) U.S. $ Value ------------------------------------------------------------- HOME FURNISHINGS-0.3% Sealy Mattress Co. 9.875%, 12/15/07 (a)(b)..... $ 80 $ 79,400 -------------- HOTEL/LODGING-2.3% Extended Stay America, Inc 9.875%, 6/15/11 (a)(b)...... 60 59,850 Felcor Lodging LP 8.50%, 6/01/11 (a)(b)....... 30 28,800 9.50%, 9/15/08 (a)(b)....... 100 101,000 Host Marriot LP 9.25%, 10/01/07 (a)......... 410 414,100 -------------- 603,750 -------------- INDUSTRIAL-3.7% Amtrol, Inc. 10.625%, 12/31/06 (a)....... 145 119,625 Applied Extrusion Technologies, Inc. 10.75%, 7/01/11 (a)(b)...... 105 106,575 Flowserve Corp. 12.25%, 8/15/10 (a)......... 250 268,750 Hexcel Corp. 9.75%, 1/15/09 (a).......... 75 72,000 9.75%, 1/15/09 (a)(b)....... 50 48,000 LIN Holdings Co. 10.00%, 3/01/08 (a)......... 75 58,875 Resolution Performance 13.50%, 11/15/10 (a)........ 100 109,000 Russell-Stanley Holdings, Inc. 10.875%, 2/15/09 (a)........ 500 77,500 Service Corp. International 6.00%, 12/15/05 (a)......... 105 87,675 6.30%, 3/15/20 (a).......... 10 9,375 6.50%, 3/15/08 (a).......... 30 24,300 -------------- 981,675 -------------- MINING & METALS-0.2% Republic Technologies International 13.75%, 7/15/09 (a)......... 500 60,000 warrants, expiring 7/15/09 (b)(e).............. 500 5 -------------- 60,005 -------------- PAPER/PACKAGING-5.4% Doman Industries, Ltd. 12.00%, 7/01/04 (a)......... 400 412,000 Owens-Illinois, Inc. 7.80%, 5/15/18 (a).......... 85 53,125 7.85%, 5/15/04 (a).......... 55 44,275 Pliant Corp. warrants, expiring 6/01/10 (b)(e)..... 125 12 Riverwood International Corp. 10.625%, 8/01/07 (a)........ 350 360,500 Stone Container Corp. 9.25%, 2/01/08 (a)(b)....... 200 204,250 9.75%, 2/01/11 (a)(b)....... 250 256,250 Tembec Industries, Inc. 8.625%, 6/30/09 (a)......... 100 102,500 -------------- 1,432,912 -------------- PETROLEUM PRODUCTS-0.6% Frontier Oil Corp. 11.75%, 11/15/09 (a)........ 150 161,250 -------------- PUBLIC UTILITIES - ELECTRIC & GAS-3.9% AES Corp. 8.875%, 2/15/11 (a)......... 160 156,000 9.375%, 9/15/10 (a)(b)...... 200 203,000 Calpine Canada Energy Finance 8.50%, 5/01/08 (a).......... 320 312,383 Calpine Corp. 8.625%, 8/15/10 (a)......... 75 72,692 CMS Energy Corp. 8.50%, 4/15/11 (a).......... 60 58,370 Northeast Utilities 8.38%, 3/01/05 (a).......... 10 9,841 PSEG Energy Holdings, Inc. 10.00%, 10/01/09 (a)........ 200 215,509 -------------- 1,027,795 -------------- PUBLISHING-0.2% Quebecor Media, Inc. 11.125%, 7/15/11 (a)(b)..... 60 60,075 -------------- RETAIL-1.4% Jostens, Inc. 12.75%, 5/01/10 (a)......... 200 204,000 warrants, expiring 5/01/10 (b)(e)..... 200 3,025 Rite Aid Corp. 11.25%, 7/01/08 (a)(b)...... 100 101,375 Saks, Inc. 8.25%, 11/15/08 (a)......... 65 59,475 -------------- 367,875 -------------- SERVICES-4.0% Allied Waste North America, Inc. 8.875%, 4/01/08 (a)(b)...... 200 206,250 10.00%, 8/01/09(a).......... 500 516,250 Avis Rent a Car, Inc. 11.00%, 5/01/09 (a)......... 250 280,313 Stewart Enterprises, Inc. 10.75%, 7/01/08 (a)(b)...... 50 51,750 -------------- 1,054,563 -------------- TECHNOLOGY-1.4% Fairchild Semiconductor Corp. 10.125%, 3/15/07 (a)........ 150 144,750 10.50%, 2/01/09 (a)......... 100 98,000 Filtronic Plc 10.00%, 12/01/05 (a)........ 200 141,500 -------------- 384,250 -------------- Total Corporate Debt Obligations (cost $20,644,185).......... 19,090,207 -------------- 3 HIGH-YIELD PORTFOLIO PORTFOLIO OF INVESTMENTS (continued) Alliance Variable Products Series Fund ================================================================================ Shares or Principal Amount (000) U.S. $ Value ------------------------------------------------------------- PREFERRED STOCKS-6.0% CABLE-2.2% CSC Holdings, Inc. (f)......... $ 5,427 $ 580,689 -------------- COMMUNICATIONS-1.1% Global Crossing Holdings, Ltd. 10.50%, 6/01/02 (f)......... 5,000 288,750 -------------- COMMUNICATIONS - FIXED-0.9% Intermedia Communication 13.50%, 3/31/09 (f)......... 242 242,299 XO Communications, Inc. 14.00%, 2/01/09 (f)......... 70 333 -------------- 242,632 -------------- COMMUNICATIONS - MOBILE-1.3% Nextel Communications, Inc. 11.125%, 2/15/03 (f)........ 637 350,350 -------------- FINANCIAL-0.5% Sovereign Real Estate Investor Trust 12.00%, 8/29/49 (a)(b)(f)... 130 130,000 -------------- Total Preferred Stocks (cost $1,928,926)........... 1,592,421 -------------- SOVEREIGN DEBT OBLIGATION-0.9% United Mexican States 11.375%, 9/15/16 (cost $223,074) (a)......... 190 228,475 -------------- SHORT-TERM INVESTMENT-19.3% TIME DEPOSIT-19.3% State Street Euro Dollar 3.25%, 7/02/01 (amortized cost $5,128,000)................. 5,128 5,128,000 -------------- TOTAL INVESTMENTS-98.1% (cost $27,924,185).......... 26,039,103 Other assets less liabilities-1.9%............ 511,957 -------------- NET ASSETS-100%................ $ 26,551,060 ============== -------------------------------------------------------------------------------- (a) Securities, or portions thereof, with an aggregate market value of $19,445,640 have been segregated to collateralize forward exchange currency contracts. (b) Securities exempt from registration under Rule 144A of the Securities Act of 1933. These securities may be resold in transactions exempt from registration normally applied to certain qualified buyers. At June 30, 2001, the aggregate market value of these securities amounted to $4,139,738 or 15.6% of net assets. (c) Indicates a security that has a zero coupon that remains in effect until a predetermined date at which time the stated coupon rate becomes effective until final maturity. (d) Security is in default and is non-income producing. (e) Non-income producing security. (f) PIK (Paid-in-kind) preferred quarterly stock payments. See Notes to Financial Statements. 4 HIGH-YIELD PORTFOLIO STATEMENT OF ASSETS AND LIABILITIES June 30, 2001 (unaudited) Alliance Variable Products Series Fund ================================================================================ ASSETS Investments in securities, at value (cost $27,924,185) ....................... $ 26,039,103 Cash ......................................................................... 581 Interest receivable .......................................................... 573,779 Receivable for investment securities sold .................................... 106,126 ------------ Total assets ................................................................. 26,719,589 ============ LIABILITIES Payable for investment securities purchased .................................. 115,016 Advisory fee payable ......................................................... 14,460 Unrealized depreciation of forward exchange currency contracts ............... 414 Accrued expenses ............................................................. 38,639 ------------ Total liabilities ............................................................ 168,529 ------------ NET ASSETS ...................................................................... $ 26,551,060 ============ COMPOSITION OF NET ASSETS Capital stock, at par ........................................................ $ 3,580 Additional paid-in capital ................................................... 34,526,243 Undistributed net investment income .......................................... 1,078,704 Accumulated net realized loss on investments and foreign currency transactions (7,171,970) Net unrealized depreciation of investments and foreign currency denominated assets and liabilities .................................................... (1,885,497) ------------ $ 26,551,060 ============ Class A Shares Net assets ................................................................... $ 26,551,060 ============ Shares of capital stock outstanding .......................................... 3,579,858 ============ Net asset value per share .................................................... $ 7.42 ============
-------------------------------------------------------------------------------- See Notes to Financial Statements. 5 HIGH-YIELD PORTFOLIO STATEMENT OF OPERATIONS Six Months Ended June 30, 2001 (unaudited) Alliance Variable Products Series Fund ================================================================================ INVESTMENT INCOME Interest ................................................ $ 1,203,081 Dividends ............................................... 48,241 ----------- Total investment income ................................. 1,251,322 ----------- EXPENSES Advisory fee ............................................ 95,064 Custodian ............................................... 35,275 Administrative .......................................... 32,781 Printing ................................................ 17,894 Audit and legal ......................................... 15,255 Directors' fees ......................................... 632 Transfer agency ......................................... 454 Miscellaneous ........................................... 92 ----------- Total expenses .......................................... 197,447 Less: expenses waived and reimbursed .................... (77,032) ----------- Net expenses ............................................ 120,415 ----------- Net investment income ................................... 1,130,907 ----------- REALIZED AND UNREALIZED GAIN (LOSS) ON INVESTMENTS AND FOREIGN CURRENCY TRANSACTIONS Net realized loss on investment transactions ............ (2,058,768) Net realized gain on foreign currency transactions ...... 2,868 Net change in unrealized appreciation/depreciation of: Investments .......................................... 1,164,869 Foreign currency denominated assets and liabilities .. (415) ----------- Net loss on investments and foreign currency transactions (891,446) ----------- NET INCREASE IN NET ASSETS FROM OPERATIONS ................. $ 239,461 =========== -------------------------------------------------------------------------------- See Notes to Financial Statements. 6 HIGH-YIELD PORTFOLIO STATEMENT OF CHANGES IN NET ASSETS Alliance Variable Products Series Fund ================================================================================
Six Months Ended Year Ended June 30, 2001 December 31, (unaudited) 2000 =================== =================== INCREASE (DECREASE) IN NET ASSETS FROM OPERATIONS Net investment income....................................... $ 1,130,907 $ 2,030,394 Net realized loss on investments and foreign currency transactions.............................................. (2,055,900) (1,507,434) Net change in unrealized appreciation/depreciation of investments and foreign currency denominated assets and liabilities........................................... 1,164,454 (1,719,323) ----------------- ----------------- Net increase (decrease) in net assets from operations....... 239,461 (1,196,363) DIVIDENDS TO SHAREHOLDERS FROM: Net investment income Class A.................................................. (2,037,954) (2,056,687) CAPITAL STOCK TRANSACTIONS Net increase................................................ 6,016,864 1,018,904 ----------------- ----------------- Total increase (decrease)................................... 4,218,371 (2,234,146) NET ASSETS Beginning of period......................................... 22,332,689 24,566,835 ----------------- ----------------- End of period (including undistributed net investment income of $1,078,704 and $1,985,751, respectively)........ $ 26,551,060 $ 22,332,689 ================= =================
-------------------------------------------------------------------------------- See Notes to Financial Statements. 7 HIGH-YIELD PORTFOLIO NOTES TO FINANCIAL STATEMENTS June 30, 2001 (unaudited) Alliance Variable Products Series Fund ================================================================================ NOTE A: Significant Accounting Policies The High-Yield Portfolio (the "Portfolio") is a series of Alliance Variable Products Series Fund, Inc. (the "Fund"). The Portfolio's investment objective is to seek to earn the highest level of current income without assuming undue risk by investing principally in high-yielding, fixed-income securities rated Baa or lower by Moody's or BBB or lower by S&P Duff & Phelps or Fitch or, if unrated of comparable quantity. The Fund was incorporated in the State of Maryland on November 17, 1987, as an open-end series investment company. The Fund offers nineteen separately managed pools of assets which have differing investment objectives and policies. The Portfolio offers Class A and Class B shares. As of June 30, 2001, the Portfolio had only Class A shares outstanding. The Portfolio offers and sells its shares only to separate accounts of certain life insurance companies for the purpose of funding variable annuity contracts and variable life insurance policies. Sales are made without a sales charge at the Portfolio's net asset value per share. The financial statements have been prepared in conformity with accounting principles generally accepted in the United States, which require management to make certain estimates and assumptions that affect the reported amounts of assets and liabilities in the financial statements and amounts of income and expenses during the reporting period. Actual results could differ from those estimates. The following is a summary of significant accounting policies followed by the Portfolio. 1. Security Valuation Portfolio securities traded on a national securities exchange or on a foreign securities exchange (other than foreign securities exchanges whose operations are similar to those of the United States over-the-counter market) or on The Nasdaq Stock Market, Inc., are generally valued at the last reported sales price or if no sale occurred, at the mean of the closing bid and asked price on that day. Readily marketable securities traded in the over-the-counter market, securities listed on a foreign securities exchange whose operations are similar to the U.S. over-the-counter market, and securities listed on a national securities exchange whose primary market is believed to be over-the-counter (but excluding securities traded on The Nasdaq Stock Market, Inc.), are valued at the mean of the current bid and asked price. U.S. government and fixed income securities which mature in 60 days or less are valued at amortized cost, unless this method does not represent fair value. Securities for which current market quotations are not readily available are valued at their fair value as determined in good faith by, or in accordance with procedures adopted by, the Board of Directors. Fixed income securities may be valued on the basis of prices obtained from a pricing service when such prices are believed to reflect the fair market value of such securities. 2. Currency Translation Assets and liabilities denominated in foreign currencies and commitments under forward exchange currency contracts are translated into U.S. dollars at the mean of the quoted bid and asked price of such currencies against the U.S. dollar. Purchases and sales of portfolio securities are translated at the rates of exchange prevailing when such securities were acquired or sold. Income and expenses are translated at rates of exchange prevailing when accrued. Net realized gains and losses on foreign currency transactions represent foreign exchange gains and losses from sales and maturities of securities and forward exchange currency contracts, holdings of foreign currencies, exchange gains and losses realized between the trade and settlement dates on investment transactions, and the difference between the amounts of interest, dividends and foreign witholding tax reclaims recorded on the Portfolio's books and the U.S. dollar equivalent amounts actually received or paid. Net unrealized currency gains and losses from valuing foreign currency denominated assets and liabilities at period end exchange rates are reflected as a component of net unrealized appreciation or depreciation of investments and foreign currency denominated assets and liabilities. 3. Taxes It is the Portfolio's policy to meet the requirements of the Internal Revenue Code applicable to regulated investment companies and to distribute all of its investment company taxable income and net realized gains, if any, to shareholders. Therefore, no provisions for federal income or excise taxes are required. 4. Investment Income and Investment Transactions Dividend income is recorded on the ex-dividend date. Interest income is accrued daily. Investment transactions are accounted for on the date securities are purchased or sold. The Portfolio accretes discounts as adjustments to interest income. Investment gains and losses are determined on the identified cost basis. 5. Income and Expenses Expenses attributable to a single portfolio are charged to that portfolio. Expenses of the Fund are charged to each portfolio in proportion to net assets. All income earned and expenses incurred by a portfolio, with multi-class shares outstanding, are borne on a pro-rata basis by each outstanding class of shares, based on the proportionate 8 Alliance Variable Products Series Fund ================================================================================ interest in the portfolio represented by the net assets of such class, except that the portfolio's Class B shares bear the distribution fees. 6. Dividends and Distributions The Portfolio declares and distributes dividends and distributions from net investment income and net realized gains, respectively, if any, at least annually. Income dividends and capital gains distributions to shareholders are recorded on the ex-dividend date. Income dividends and capital gains distributions are determined in accordance with federal tax regulations and may differ from those determined in accordance with accounting principles generally accepted in the United States. To the extent these differences are permanent, such amounts are reclassified within the capital accounts based on their federal tax basis treatment; temporary differences do not require such reclassification. 7. Change in Accounting Principle As required, effective January 1, 2001, the Portfolio has adopted the provisions of the AICPA Audit and Accounting Guide, Audits of Investment Companies, and began amortizing premium on debt securities for financial statement reporting purposes only. This change will have no impact on the net assets of the Portfolio. Prior to January 1, 2001, the Portfolio did not amortize premiums on debt securities. The cumulative effect of this accounting change resulted in a $10,373 reduction in cost of investments and a corresponding $10,373 increase in net unrealized appreciation / depreciation, based on investments owned by the Portfolio on January 1, 2001. The effect of this change for the period ended June 30, 2001, was to decrease net investment income by $12,275, increase net unrealized appreciation (depreciation) by $2,664, and increase net realized gains (losses) by $9,611. The statement of changes in net assets and financial highlights for prior periods have not been restated to reflect this change in accounting principle. -------------------------------------------------------------------------------- NOTE B: Advisory Fee and Other Transactions with Affiliates Under the terms of an investment advisory agreement, the Portfolio pays Alliance Capital Management L.P. (the "Adviser"), an investment advisory fee at an annualized rate of .75% of the Portfolio's average daily net assets. During the six months ended June 30, 2001, the Adviser agreed to waive its fee and to reimburse the additional operating expenses to the extent necessary to limit total operating expenses on an annual basis to .95% of the average daily net assets for Class A shares. Expense waivers/reimbursements, if any, are accrued daily and paid monthly. For the six months ended June 30, 2001, such waivers/reimbursements amounted to $77,032. The Portfolio compensates Alliance Global Investor Services, Inc., a wholly-owned subsidiary of the Adviser, under a Transfer Agency Agreement for providing personnel and facilities to perform transfer agency services for the Portfolio. Such compensation amounted to $474 for the six months ended June 30, 2001. -------------------------------------------------------------------------------- NOTE C: Distribution Plan The Portfolio has adopted a Plan for Class B shares pursuant to Rule 12b-1 under the Investment Company Act of 1940 (the "Plan"). Under the Plan, the Portfolio pays distribution and servicing fees to the Distributor at an annual rate of up to .50% of the Portfolio's average daily net assets attributable to the Class B shares. The fees are accrued daily and paid monthly. The Board of Directors currently limit payments under the Plan to .25% of the Portfolio's average daily net assets attributable to Class B shares. The Plan provides that the Distributor will use such payments in their entirety for distribution assistance and promotional activities. The Portfolio is not obligated under the Plan to pay any distribution services fee in excess of the amounts set forth above. The purpose of the payments to the Distributor under the Plan is to compensate the Distributor for its distribution services with respect to the sale of the Portfolio's shares. Since the Distributor's compensation is not directly tied to its expenses, the amount of compensation received by it under the Plan during any year may be more or less than its actual expenses. For this reason, the Plan is characterized by the staff of the Commission as being of the "compensation" variety. In the event that the Plan is terminated or not continued, no distribution services fees (other than current amounts accrued but not yet paid) would be owed by the Portfolios to the Distributor. The Plan also provides that the Adviser may use its own resources to finance the distribution of the Portfolio's shares. 9 HIGH-YIELD PORTFOLIO NOTES TO FINANCIAL STATEMENTS (continued) Alliance Variable Products Series Fund ================================================================================ NOTE D: Investment Transactions Purchases and sales of investment securities (excluding short-term investments) for the six months ended June 30, 2001, were as follows: Purchases: Stocks and debt obligations................................. $ 16,054,782 U.S. government and agencies................................ -0- Sales: Stocks and debt obligations................................. $ 13,249,467 U.S. government and agencies................................ -0- At June 30, 2001, the cost of investments for federal income tax purposes was substantially the same as the cost for financial reporting purposes. Accordingly, gross unrealized appreciation and unrealized depreciation are as follows: Gross unrealized appreciation............................... $ 655,553 Gross unrealized depreciation............................... (2,541,050) --------------- Net unrealized depreciation................................. $ (1,885,497) =============== At December 31, 2000, for federal income tax purposes, the Portfolio had net capital loss carryforwards of $5,053,673, of which $63,971 expires in the year 2006, $3,196,833 expires in the year 2007, and $1,792,869 expires in the year 2008. Capital and foreign currency losses incurred after October 31 ("post-October" losses) within the taxable year are deemed to arise on the first business day of the Portfolio's next taxable year. The Portfolio incurred and will elect to defer net capital losses of $62,272 and net foreign currency losses of $2,783 during the fiscal year. 1. Forward Exchange Currency Contracts The Portfolio may enter into forward exchange currency contracts to hedge exposure to changes in foreign currency exchange rates on foreign portfolio holdings, to hedge certain firm purchase and sales commitments denominated in foreign currencies and for investment purposes. A forward exchange currency contract is a commitment to purchase or sell a foreign currency at a future date at a negotiated forward rate. The Portfolio may enter into contracts to deliver or receive foreign currency it will receive from or require for its normal investment activities. It may also use contracts in a manner intended to protect foreign currency denominated securities from declines in value due to unfavorable exchange rate movements. The gain or loss arising from the difference between the original contracts and the closing of such contracts is included in realized gains or losses from foreign currency transactions. Fluctuations in the value of forward exchange currency contracts are recorded for financial reporting purposes as unrealized gains or losses by the Portfolio. The Portfolio's custodian will place and maintain cash not available for investment or other liquid assets in a separate account of the Portfolio having an approximate value equal to the aggregate amount of the portfolio's commitments under forward exchange currency contracts entered into with respect to position hedges. Risks may arise from the potential inability of a counterparty to meet the terms of a contract and from unanticipated movements in the value of a foreign currency relative to the U.S. dollar. The face or contract amount, in U.S. dollars, reflects the total exposure the Portfolio has in that particular currency contract. At June 30, 2001, the Portfolio had outstanding forward exchange currency contracts as follows: 10 Alliance Variable Products Series Fund ================================================================================
Contract U.S. $ Value on U.S. $ Unrealized Amount Origination Current Appreciation (000) Date Value (Depreciation) =================== =================== ================= ================ Forward Exchange Currency Buy Contracts Euro, settling 7/11/01.... 106 $ 91,282 $ 89,810 $ (1,472) Euro, settling 7/31/01.... 38 32,432 31,918 (514) Forward Exchange Currency Sale Contracts Euro, settling 7/31/01.... 118 100,732 99,900 832 Euro, settling 7/31/01.... 80 68,496 67,756 740 -------------- $ (414) ==============
2. Option Transactions For hedging and investment purposes, the Portfolio may purchase and write call options and purchase put options on U.S. securities that are traded on U.S. securities exchanges and over-the-counter markets. The risk associated with purchasing an option is that the Portfolio pays a premium whether or not the option is exercised. Additionally, the Portfolio bears the risk of loss of premium and change in market value should the counterparty not perform under the contract. Put and call options purchased are accounted for in the same manner as portfolio securities. The cost of securities acquired through the exercise of call options is increased by premiums paid. The proceeds from securities sold through the exercise of put options are decreased by the premiums paid. When the Portfolio writes an option, the premium received by the Portfolio is recorded as a liability and is subsequently adjusted to the current market value of the option written. Premiums received from which written options expire unexercised are recorded by the Portfolio on the expiration date as realized gains from written options. The difference between the premium received and the amount paid on effecting a closing purchase transaction, including brokerage commissions, is also treated as a realized gain, or if the premium received is less than the amount paid for the closing purchase transaction, as a realized loss. If a call option is exercised, the premium received is added to the proceeds from the sale of the underlying security or currency in determining whether the Portfolio has realized a gain or loss. In writing an option, the Portfolio bears the market risk of an unfavorable change in the price of the security or currency underlying the written option. Exercise of an option written by the Portfolio could result in the Portfolio selling or buying a security or currency at a price different from the current market value. The Portfolio had no transactions in options written for the six months ended June 30, 2001. -------------------------------------------------------------------------------- NOTE E: Capital Stock There are 500,000,000 Class A shares of $.001 par value capital stock authorized. Transactions in capital stock were as follows:
----------------------------------------- ----------------------------------------- SHARES AMOUNT ----------------------------------------- ----------------------------------------- Six Months Ended Year Ended Six Months Ended Year Ended June 30, 2001 December 31, June 30, 2001 December 31, (unaudited) 2000 (unaudited) 2000 =================== =================== =================== =================== Class A Shares sold........... 941,422 576,169 $ 7,694,547 $ 4,989,359 Shares issued in reinvestment of dividends......... 268,152 250,510 2,037,954 2,056,687 Shares redeemed...... (452,254) (691,158) (3,715,637) (6,027,142) ----------------- ----------------- ----------------- ----------------- Net increase......... 757,320 135,521 $ 6,016,864 $ 1,018,904 ================= ================= ================= =================
11 HIGH-YIELD PORTFOLIO NOTES TO FINANCIAL STATEMENTS (continued) Alliance Variable Products Series Fund ================================================================================ NOTE F: Concentration of Risk Investing in securities of foreign companies or foreign governments involves special risks which include changes in foreign exchange rates and the possibility of future political and economic developments which could adversely affect the value of such securities. Moreover, securities of many foreign companies or foreign governments and their markets may be less liquid and their prices more volatile than those of comparable United States companies or of the United States government. -------------------------------------------------------------------------------- NOTE G: Bank Borrowing A number of open-end mutual funds managed by the Adviser, including the Portfolio, participate in a $750 million revolving credit facility (the "Facility") intended to provide short-term financing if necessary, subject to certain restrictions in connection with abnormal redemption activity. Commitment fees related to the Facility are paid by the participating funds and are included in the miscellaneous expenses in the statement of operations. The Portfolio did not utilize the Facility during the six months ended June 30, 2001. 12 HIGH-YIELD PORTFOLIO FINANCIAL HIGHLIGHTS Alliance Variable Products Series Fund ================================================================================ Selected Data For A Share Of Capital Stock Outstanding Throughout Each Period
---------------------------------------------------------------------------- CLASS A ---------------------------------------------------------------------------- Six Months October 27, Ended Year Ended December 31, 1997(b) to June 30, 2001(a) ======================================== December 31, (unaudited) 2000 1999 1998 1997 ========== ========== ========== ========== ========== Net asset value, beginning of period . $ 7.91 $ 9.14 $ 9.94 $ 10.33 $ 10.00 ---------- ---------- ---------- ---------- ---------- Income From Investment Operations Net investment income (c)(d) ............... .36 .74 .91 1.03 .13 Net realized and unrealized gain (loss) on investments and foreign currency transactions (.20) (1.18) (1.16) (1.41) .20 ---------- ---------- ---------- ---------- ---------- Net increase (decrease) in net asset value from operations .................. .16 (.44) (.25) (.38) .33 ---------- ---------- ---------- ---------- ---------- Less: Dividends Dividends from net investment income ..... (.65) (.79) (.55) (.01) -0- ---------- ---------- ---------- ---------- ---------- Net asset value, end of period ....... $ 7.42 $ 7.91 $ 9.14 $ 9.94 $ 10.33 ========== ========== ========== ========== ========== Total Return Total investment return based on net asset value (e) ................... 1.80% (5.15)% (2.58)% (3.69)% 3.30% Ratios/Supplemental Data Net assets, end of period (000's omitted) $ 26,551 $ 22,333 $ 24,567 $ 16,910 $ 1,141 Ratio to average net assets of: Expenses, net of waivers and reimbursements .... .95%(f) .95% .95% .95% .95%(f) Expenses, before waivers and reimbursements .... 1.56%(f) 1.42% 1.40% 1.80% 8.26%(f) Net investment income (c) ............ 8.92%(f) 8.68% 9.72% 9.77% 7.28%(f) Portfolio turnover rate .................. 60% 175% 198% 295% 8%
-------------------------------------------------------------------------------- (a) As required, effective January 1, 2001, the Portfolio has adopted the provisions of the AICPA Audit and Accounting Guide, Audits of Investment Companies, and began amortizing premium on debt securities. The effect of this change for the six months ended June 30, 2001 was to decrease net investment income per share by $.01, increase net realized and unrealized gains and losses per share by $.01, and decrease the ratio of net investment income to average net assets from 9.10% to 8.92%. Per share, ratios and supplemental data for periods prior to January 1, 2001 have not been restated to reflect this change in presentation. (b) Commencement of operations. (c) Net of expenses reimbursed or waived by the Adviser. (d) Based on average shares outstanding. (e) Total investment return is calculated assuming an initial investment made at the net asset value at the beginning of the period, reinvestment of all dividends and distributions at net asset value during the period, and redemption on the last day of the period. Total investment return calculated for a period of less than one year is not annualized. (f) Annualized. 13 Alliance Variable Products Series Fund ================================================================================ BOARD OF DIRECTORS John D. Carifa, Chairman and President Ruth Block (1) David H. Dievler (1) John H. Dobkin (1) William H. Foulk, Jr. (1) Clifford L. Michel (1) Donald J. Robinson (1) OFFICERS Kathleen A. Corbet, Senior Vice President Alfred L. Harrison, Senior Vice President Andrew S. Adelson, Vice President Peter Anastos, Vice President Andrew Aran, Vice President Bruce K. Aronow, Vice President Edward Baker, Vice President Thomas J. Bardong, Vice President Matthew Bloom, Vice President Mark H. Breedon, Vice President Russell Brody, Vice President Kenneth T. Carty, Vice President Frank Caruso, Vice President John F. Chiodi, Vice President Paul J. DeNoon, Vice President Joseph C. Dona, Vice President Gregory Dube, Vice President Marilyn G. Fedak, Vice President F. Jeanne Goetz, Vice President Jane Mack Gould, Vice President David A. Kruth, Vice President Alan E. Levi, Vice President Michael Levy, Vice President Gerald T. Malone, Vice President Andrew Moloff, Vice President Michael Mon, Vice President Raymond J. Papera, Vice President Douglas J. Peebles, Vice President Daniel G. Pine, Vice President Steven Pisarkiewicz, Vice President John Ricciardi, Vice President Paul C. Rissman, Vice President Gregory R. Sawers, Vice President Kevin F. Simms, Vice President Kenneth D. Smalley, Vice President Michael A. Snyder, Vice President Annie Tsao, Vice President Jean Van De Walle, Vice President Sandra Yeager, Vice President Edmund P. Bergan, Jr., Secretary Mark D. Gersten, Treasurer & Chief Financial Officer Thomas Manley, Controller CUSTODIAN State Street Bank and Trust Company 225 Franklin Street Boston, MA 02110 DISTRIBUTOR Alliance Fund Distributors, Inc. 1345 Avenue of the Americas New York, NY 10105 INDEPENDENT AUDITORS Ernst & Young LLP 787 Seventh Avenue New York, NY 10019 LEGAL COUNSEL Seward & Kissel One Battery Park Plaza New York, NY 10004 TRANSFER AGENT Alliance Global Investor Services, Inc. P.O. Box 1520 Secaucus, NJ 07096-1520 Toll-free 1-(800) 221-5672 -------------------------------------------------------------------------------- (1) Member of the Audit Committee. 14 ALLIANCE ------------------------- VARIABLE PRODUCTS ------------------------- SERIES FUND ------------------------- QUASAR PORTFOLIO ------------------------- SEMI-ANNUAL REPORT JUNE 30, 2001 Investment Products Offered --------------------------- > Are Not FDIC Insured > May Lose Value > Are Not Bank Guaranteed --------------------------- QUASAR PORTFOLIO TEN LARGEST HOLDINGS June 30, 2001 (unaudited) Alliance Variable Products Series Fund ================================================================================ ================================================================================ COMPANY U.S. $ VALUE PERCENT OF NET ASSETS -------------------------------------------------------------------------------- CIMA Labs, Inc. $ 5,526,400 2.4% -------------------------------------------------------------------------------- SICOR, Inc. 3,525,060 1.5 -------------------------------------------------------------------------------- Iron Mountain, Inc. 3,403,356 1.5 -------------------------------------------------------------------------------- Trimeris, Inc. 3,199,473 1.4 -------------------------------------------------------------------------------- Biosite Diagnostics, Inc. 3,189,760 1.4 -------------------------------------------------------------------------------- Retek, Inc. 3,168,834 1.4 -------------------------------------------------------------------------------- Noven Pharmaceuticals, Inc. 3,116,400 1.4 -------------------------------------------------------------------------------- Insight Enterprises, Inc. 2,824,850 1.2 -------------------------------------------------------------------------------- Advent Software, Inc. 2,819,400 1.2 -------------------------------------------------------------------------------- Medicis Pharmaceutical Corp. Cl.A 2,787,800 1.2 -------------------------------------------------------------------------------- $33,561,333 14.6% -------------------------------------------------------------------------------- 1 QUASAR PORTFOLIO PORTFOLIO OF INVESTMENTS June 30, 2001 (unaudited) Alliance Variable Products Series Fund ================================================================================ Company Shares U.S. $ Value -------------------------------------------------------------------------------- COMMON STOCKS-98.6% TECHNOLOGY-25.7% COMMUNICATION EQUIPMENT-1.4% Digital Lightwave, Inc. (a) .................. 35,800 $ 1,323,168 New Focus, Inc. (a) .......................... 93,600 772,200 Stanford Microdevices, Inc. (a) .............. 66,300 1,043,562 ----------- 3,138,930 ----------- COMPUTER PERIPHERALS-1.2% Advanced Energy Industries, Inc. (a) ......... 31,700 1,308,259 Pericom Semiconductor Corp. (a) .............. 92,500 1,454,100 ----------- 2,762,359 ----------- COMPUTER SERVICES-1.6% Netegrity, Inc. (a) .......................... 56,800 1,704,000 PEC Solutions, Inc. (a) ...................... 85,400 1,887,340 ----------- 3,591,340 ----------- CONTRACT MANUFACTURING-3.0% DDi Corp. (a) ................................ 138,700 2,774,000 Plexus Corp. (a) ............................. 39,800 1,313,400 Semtech Corp. (a) ............................ 92,500 2,775,000 ----------- 6,862,400 ----------- INTERNET MEDIA-0.4% EarthLink, Inc. (a) .......................... 66,300 934,830 ----------- NETWORKING SOFTWARE-1.2% Stratos Lightwave, Inc. (a) .................. 109,700 1,426,100 Ulticom, Inc. (a) ............................ 39,100 1,321,580 ----------- 2,747,680 ----------- SEMI-CONDUCTOR CAPITAL EQUIPMENT-1.9% Credence Systems Corp. (a) ................... 48,800 1,182,912 MKS Instruments, Inc. (a) .................... 51,700 1,488,960 Varian Semiconductor Equipment Associates, Inc. (a) .................................. 40,200 1,688,400 ----------- 4,360,272 ----------- SEMI-CONDUCTOR COMPONENTS-6.4% Alpha Industries, Inc. (a) ................... 68,300 2,018,265 ANADIGICS, Inc (a) ........................... 73,500 1,690,500 ASAT Holdings, Ltd. (ADR) (Hong Kong) (a) .... 152,000 694,640 Brooks Automation, Inc. (a) .................. 25,300 1,166,330 Elantec Semiconductor, Inc. (a) .............. 66,900 2,260,551 Intersil Holding Corp. (a) ................... 68,200 2,482,480 IXYS Corp. (a) ............................... 58,500 912,600 Micrel, Inc. (a) ............................. 56,600 1,867,800 Multilink Technology Corp. (a) ............... 36,700 524,810 Virata Corp. (a) ............................. 102,600 1,215,810 ----------- 14,833,786 ----------- SOFTWARE-5.5% Actuate Corp. (a) ............................ 136,700 $ 1,305,485 Advent Software, Inc. (a) .................... 44,400 2,819,400 Informatica Corp. (a) ........................ 120,700 2,095,352 MatrixOne, Inc. (a) .......................... 74,900 1,736,931 NetIQ Corp. (a) .............................. 50,200 1,570,758 Retek, Inc. (a) .............................. 66,100 3,168,834 ----------- 12,696,760 ----------- MISCELLANEOUS-3.1% Aeroflex, Inc. (a) ........................... 130,500 1,370,250 Amphenol Corp. Cl.A (a) ...................... 50,500 2,022,525 Exar Corp. (a) ............................... 97,100 1,918,696 Power-One, Inc. (a) .......................... 71,100 1,183,104 Precise Software Solutions, Ltd. (Israel) (a). 23,400 718,380 ----------- 7,212,955 ----------- 59,141,312 ----------- HEALTH CARE-23.8% BIOTECHNOLOGY-6.0% CV Therapeutics, Inc. (a) .................... 34,900 1,989,300 Matrix Pharmaceutical, Inc. (a) .............. 146,400 1,526,952 OSI Pharmaceuticals, Inc. (a) ................ 41,700 2,193,003 The Medicines Co. (a) ........................ 77,700 1,592,073 Titan Pharmaceuticals, Inc. (a) .............. 70,500 2,115,705 Trimeris, Inc. (a) ........................... 63,900 3,199,473 United Therapeutics Corp. (a) ................ 86,100 1,149,435 ----------- 13,765,941 ----------- DRUGS-8.5% CIMA Labs, Inc. (a) .......................... 70,400 5,526,400 D & K Healthcare Resources, Inc. ............. 4,100 151,085 ICN Pharmaceuticals, Inc. .................... 68,300 2,166,476 InterMune, Inc. (a) .......................... 67,200 2,393,664 Medicis Pharmaceutical Corp. Cl.A (a) ........ 52,600 2,787,800 Noven Pharmaceuticals, Inc. (a) .............. 79,500 3,116,400 SICOR, Inc. (a) .............................. 152,600 3,525,060 ----------- 19,666,885 ----------- MEDICAL PRODUCTS-4.8% Aksys, Ltd. (a) .............................. 108,700 1,129,393 Align Technology, Inc. (a) ................... 9,000 70,560 Biosite Diagnostics, Inc. (a) ................ 71,200 3,189,760 Cytyc Corp. (a) .............................. 95,600 2,203,580 DUSA Pharmaceuticals, Inc. (a) ............... 92,800 1,325,184 Fisher Scientific International, Inc. (a) .... 72,100 2,090,900 INAMED Corp. (a) ............................. 41,500 1,099,750 ----------- 11,109,127 ----------- 2 Alliance Variable Products Series Fund ================================================================================ Company Shares U.S. $ Value -------------------------------------------------------------------------------- MEDICAL SERVICES-3.6% LifePoint Hospitals, Inc. (a) ................ 32,200 $1,425,816 Priority Healthcare Corp. Cl.B (a) ........... 68,500 1,937,180 Universal Health Services, Inc. Cl.B (a) ..... 52,900 2,406,950 US Oncology, Inc. (a) ........................ 94,300 838,327 Ventiv Health, Inc. (a) ...................... 80,200 1,655,328 ----------- 8,263,601 ----------- MISCELLANEOUS-0.9% Albany Molecular Research, Inc. (a) .......... 50,000 1,900,500 Argonaut Technologies, Inc. (a) .............. 24,100 125,320 ----------- 2,025,820 ----------- 54,831,374 ----------- CONSUMER SERVICES-21.7% ADVERTISING-0.3% Getty Images, Inc. (a) ....................... 25,400 667,004 ----------- BROADCASTING & CABLE-2.9% ADVO, Inc. (a) ............................... 17,900 611,285 Hispanic Broadcasting Corp. (a) .............. 42,000 1,204,980 Insight Communications Co., Inc. Cl.A (a) .... 16,600 415,000 Mediacom Communications Corp. Cl.A (a) ....... 78,000 1,092,000 Sirius Satellite Radio, Inc. (a) ............. 77,200 873,132 ValueVision International, Inc. Cl.A (a) ..... 73,000 1,587,750 XM Satellite Radio Holdings, Inc. Cl.A (a) ... 62,800 1,017,360 ----------- 6,801,507 ----------- ENTERTAINMENT & LEISURE-3.4% Activision, Inc. (a) ......................... 62,300 2,445,275 FMC Technologies, Inc. (a) ................... 51,200 1,057,280 Hot Topic, Inc. (a) .......................... 55,200 1,716,720 Penton Media, Inc. ........................... 45,800 801,500 Take-Two Interactive Software, Inc. (a) ...... 92,200 1,710,310 ----------- 7,731,085 ----------- PRINTING & PUBLISHING-1.2% Barnes & Noble, Inc. (a) ..................... 69,100 2,719,085 ----------- RETAIL-GENERAL MERCHANDISE-5.0% American Eagle Outfitters, Inc. (a) .......... 60,350 2,126,734 Freds, Inc. Cl.A ............................. 62,375 1,606,156 Galyan's Trading, Inc. (a) ................... 70,800 1,444,320 MSC Industrial Direct Co., Inc. Cl.A (a) ..... 145,600 2,533,440 THQ, Inc. (a) ................................ 43,300 2,581,979 Ultimate Electronics, Inc. (a) ............... 41,700 1,351,914 ----------- 11,644,543 ----------- MISCELLANEOUS-8.9% Alliance Data Systems Corp. (a) .............. 19,900 $ 298,500 Career Education Corp. (a) .................. 32,000 1,916,800 ChoicePoint, Inc. (a) ........................ 31,898 1,341,311 Copart, Inc. (a) ............................. 55,300 1,617,525 Edison Schools, Inc. Cl.A (a) ................ 46,000 1,050,640 Insight Enterprises, Inc. (a) ................ 115,300 2,824,850 Iron Mountain, Inc. (a) ...................... 75,900 3,403,356 Optimal Robotics Corp. (Canada) (a) .......... 58,300 2,215,400 ScanSource, Inc. (a) ......................... 30,800 1,460,536 Smartforce Public Limited Co. (ADR) (Ireland) (a) ....................... 22,700 799,721 Watson Wyatt & Co. Holdings Cl.A (a) ......... 50,400 1,178,352 West Corp. (a) ............................... 110,000 2,421,100 ----------- 20,528,091 ----------- 50,091,315 ----------- FINANCE-7.8% BANKING-MONEY CENTER-1.1% UCBH Holdings, Inc. .......................... 81,500 2,473,525 ----------- BANKS-REGIONAL-0.6% Greater Bay Bancorp ....................... 53,800 1,343,924 ----------- BROKERAGE & MONEY MANAGEMENT-0.9% Southwest Bancorporation of Texas, Inc. (a) .. 72,800 2,199,288 ----------- INSURANCE-4.3% Arthur J. Gallagher & Co. .................... 93,600 2,433,600 Reinsurance Group of America, Inc. ........... 63,900 2,421,810 RenaissanceRe Holdings, Ltd. (Bermuda) ....... 34,300 2,541,630 StanCorp Financial Group, Inc. ............... 52,900 2,506,931 ----------- 9,903,971 ----------- MISCELLANEOUS-0.9% Investors Financial Services Corp. ........... 19,300 1,293,100 Radian Group, Inc. ........................... 16,800 679,560 ----------- 1,972,660 ----------- 17,893,368 ----------- ENERGY-6.3% DOMESTIC PRODUCERS-0.9% Newfield Exploration Co. (a) ................. 66,400 2,128,784 ----------- OIL SERVICE-2.3% Patterson-UTI Energy, Inc. (a) ............... 72,000 1,286,640 Spinnaker Exploration Co. (a) ................ 56,900 2,268,034 W-H Energy Services, Inc. (a) ................ 95,700 1,818,300 ----------- 5,372,974 ----------- 3 QUASAR PORTFOLIO PORTFOLIO OF INVESTMENTS (continued) Alliance Variable Products Series Fund =============================================================================== Company Shares U.S. $ Value ------------------------------------------------------------------------------- PIPELINES-1.7% Cal Dive International, Inc. (a) .......... 89,800 $ 2,209,080 Hydril Co. (a) ............................ 71,400 1,625,778 ------------ 3,834,858 ------------ MISCELLANEOUS-1.4% Peabody Energy Corp. (a) .................. 41,500 1,359,125 Stone Energy Corp. (a) .................... 41,100 1,820,730 ------------ 3,179,855 ------------ 14,516,471 ------------ CAPITAL GOODS-6.0% ELECTRICAL EQUIPMENT-2.5% Active Power, Inc. (a) .................... 50,900 849,012 C&D Technologies, Inc. .................... 56,200 1,742,200 Cabot Microelectronics Corp. (a) .......... 17,300 1,072,600 L-3 Communications Holding, Inc. (a) ...... 28,300 2,159,290 ------------ 5,823,102 ------------ ENGINEERING & CONSTRUCTION-0.6% Insituform Technologies, Inc. Cl.A (a) .... 34,800 1,270,200 ------------ POLLUTION CONTROL-1.0% Tetra Tech, Inc. (a) ...................... 85,600 2,328,320 ------------ MISCELLANEOUS-1.9% Dal-Tile International, Inc. (a) .......... 146,800 2,723,140 Toll Brothers, Inc. (a) ................... 43,400 1,706,054 ------------ 4,429,194 ------------ 13,850,816 ------------ TRANSPORTATION-2.4% AIR FREIGHT-0.4% Expeditors International of Washington, Inc. ....................... 13,800 827,986 ------------ TRUCKING-1.2% Swift Transportation Co., Inc. (a) ........ 140,600 2,707,956 ------------ MISCELLANEOUS-0.8% Tower Automotive, Inc. (a) ................ 186,500 1,911,625 ------------ 5,447,567 ------------ Shares or Principal Amount Company (000) U.S. $ Value -------------------------------------------------------------------------------- BASIC INDUSTRY-1.9% CHEMICALS-1.0% OM Group, Inc. ............................ 40,600 $ 2,283,750 ------------ PAPER & FOREST PRODUCTS-0.9% Pactiv Corp. (a) .......................... 165,700 2,220,380 ------------ 4,504,130 ------------ CONSUMER STAPLES-1.9% FOOD-1.0% Performance Food Group Co. (a) ............ 81,800 2,253,590 ------------ RETAIL-FOOD & DRUG-0.9% Duane Reade, Inc. (a) ..................... 64,900 2,109,250 ------------ 4,362,840 ------------ UTILITIES-1.1% MISCELLANEOUS-1.1% FLAG Telecom Holdings, Ltd. (Bermuda) (a) . 104,200 529,336 GT Group Telecom, Inc. Cl.B (a) ........... 103,200 619,200 Rural Cellular Corp. Cl.A (a) ............. 30,600 1,386,180 ------------ 2,534,716 ------------ Total Common Stocks (cost $217,225,796) ... 227,173,909 ------------ SHORT-TERM INVESTMENT-2.4% TIME DEPOSIT-2.4% State Street Euro Dollar 3.25%, 7/02/01 (amortized cost $5,659,000) ............................ $ 5,659 5,659,000 ------------ TOTAL INVESTMENTS-101.0% (cost $222,884,796) .................... 232,832,909 Other assets less liabilities-(1.0%) ...... (2,349,326) ------------ NET ASSETS-100% ........................... $230,483,583 ============ -------------------------------------------------------------------------------- (a) Non-income producing security. Glossary of Terms: ADR - American Depositary Receipts. See Notes to Financial Statements. 4 QUASAR PORTFOLIO STATEMENT OF ASSETS AND LIABILITIES June 30, 2001 (unaudited) Alliance Variable Products Series Fund ================================================================================ ASSETS Investments in securities, at value (cost $222,884,796) ... $ 232,832,909 Cash ...................................................... 13 Collateral held for securities loaned ..................... 9,563,000 Receivable for investment securities sold ................. 846,887 Dividends and interest receivable ......................... 23,204 Deferred organization expenses ............................ 767 ------------- Total assets .............................................. $ 243,266,780 ============= LIABILITIES Payable for collateral received on securities loaned ...... 9,563,000 Payable for investment securities purchased ............... 3,020,542 Advisory fee payable ...................................... 137,742 Accrued expenses .......................................... 61,913 ------------- Total liabilities ......................................... 12,783,197 ------------- NET ASSETS ................................................... $ 230,483,583 ============= COMPOSITION OF NET ASSETS Capital stock, at par ..................................... $ 20,771 Additional paid-in capital ................................ 242,104,638 Undistributed net investment loss ......................... (689,772) Accumulated net realized loss on investments .............. (20,900,167) Net unrealized appreciation of investments ................ 9,948,113 ------------- $ 230,483,583 ============= Class A Shares Net assets ................................................ $ 225,451,767 ============= Shares of capital stock outstanding ....................... 20,316,572 ============= Net asset value per share ................................. $ 11.10 ============= Class B Shares Net assets ................................................ $ 5,031,816 ============= Shares of capital stock outstanding ....................... 454,580 ============= Net asset value per share ................................. $ 11.07 ============= -------------------------------------------------------------------------------- See Notes to Financial Statements. 5 QUASAR PORTFOLIO STATEMENT OF OPERATIONS Six Months Ended June 30, 2001 (unaudited) Alliance Variable Products Series Fund ================================================================================ INVESTMENT INCOME Interest .................................................. $ 178,888 Dividends ................................................. 140,700 ------------ Total investment income ................................... 319,588 ------------ EXPENSES Advisory fee .............................................. 1,060,195 Distribution fee - Class B ................................ 2,175 Custodian ................................................. 66,442 Administrative ............................................ 32,781 Audit and legal ........................................... 25,290 Printing .................................................. 9,557 Transfer agency ........................................... 4,391 Amortization of organization expenses ..................... 2,534 Directors' fees ........................................... 724 Miscellaneous ............................................. 268 ------------ Total expenses ............................................ 1,204,357 Less: expenses waived and reimbursed ...................... (194,997) ------------ Net expenses .............................................. 1,009,360 ------------ Net investment loss ....................................... (689,772) ------------ REALIZED AND UNREALIZED GAIN (LOSS) ON INVESTMENTS Net realized loss on investment transactions .............. (19,040,200) Net change in unrealized appreciation/depreciation of investments .......................................... 11,902,221 ------------ Net loss on investments ................................... (7,137,979) ------------ NET DECREASE IN NET ASSETS FROM OPERATIONS ................... $ (7,827,751) ============ -------------------------------------------------------------------------------- See Notes to Financial Statements. 6 QUASAR PORTFOLIO STATEMENT OF CHANGES IN NET ASSETS Alliance Variable Products Series Fund ================================================================================
Six Months Ended Year Ended June 30, 2001 December 31, (unaudited) 2000 ================ ============== INCREASE (DECREASE) IN NET ASSETS FROM OPERATIONS Net investment loss .................................................. $ (689,772) $ (885,381) Net realized gain (loss) investments ................................. (19,040,200) 7,938,018 Net change in unrealized appreciation/depreciation of investments .... 11,902,221 (16,400,536) ------------- ------------- Net decrease in net assets from operations ........................... (7,827,751) (9,347,899) DIVIDENDS AND DISTRIBUTIONS TO SHAREHOLDERS FROM: Net investment income Class A ............................................................ -0- (657,364) Net realized gain on investments Class A ............................................................ (6,864,432) (4,601,546) Class B ............................................................ (177,131) -0- CAPITAL STOCK TRANSACTIONS Net increase ......................................................... 12,678,794 77,669,578 ------------- ------------- Total increase (decrease) ............................................ (2,190,520) 63,062,769 NET ASSETS Beginning of period .................................................. 232,674,103 169,611,334 ------------- ------------- End of period ........................................................ $ 230,483,583 $ 232,674,103 ============= =============
-------------------------------------------------------------------------------- See Notes to Financial Statements. 7 QUASAR PORTFOLIO NOTES TO FINANCIAL STATEMENTS June 30, 2001 (unaudited) Alliance Variable Products Series Fund ================================================================================ NOTE A: Significant Accounting Policies The Quasar Portfolio (the "Portfolio") is a series of Alliance Variable Products Series Fund, Inc. (the "Fund"). The Portfolio's investment objective is to seek growth of capital by pursuing aggressive investment policies. Current income is incidental to the Portfolio's objective. The Fund was incorporated in the State of Maryland on November 17, 1987, as an open-end series investment company. The Fund offers nineteen separately managed pools of assets which have differing investment objectives and policies. The Portfolio offers Class A and Class B shares. Both classes of shares have identical voting, dividend, liquidating and other rights, except that Class B shares bear a distribution expense and have exclusive voting rights with respect to the Class B distribution plan. The Portfolio offers and sells its shares only to separate accounts of certain life insurance companies for the purpose of funding variable annuity contracts and variable life insurance policies. Sales are made without a sales charge at the Portfolio's net asset value per share. The financial statements have been prepared in conformity with accounting principles generally accepted in the United States, which require management to make certain estimates and assumptions that affect the reported amounts of assets and liabilities in the financial statements and amounts of income and expenses during the reporting period. Actual results could differ from those estimates. The following is a summary of significant accounting policies followed by the Portfolio. 1. Security Valuation Portfolio securities traded on a national securities exchange or on a foreign securities exchange (other than foreign securities exchanges whose operations are similar to those of the United States over-the-counter market) or on The Nasdaq Stock Market, Inc., are generally valued at the last reported sales price or if no sale occurred, at the mean of the closing bid and asked price on that day. Readily marketable securities traded in the over-the-counter market, securities listed on a foreign securities exchange whose operations are similar to the U.S. over-the-counter market, and securities listed on a national securities exchange whose primary market is believed to be over-the-counter (but excluding securities traded on The Nasdaq Stock Market, Inc.), are valued at the mean of the current bid and asked price. U.S. government and fixed income securities which mature in 60 days or less are valued at amortized cost, unless this method does not represent fair value. Securities for which current market quotations are not readily available are valued at their fair value as determined in good faith by, or in accordance with procedures adopted by, the Board of Directors. Fixed income securities may be valued on the basis of prices obtained from a pricing service when such prices are believed to reflect the fair market value of such securities. 2. Currency Translation Assets and liabilities denominated in foreign currencies and commitments under forward exchange currency contracts are translated into U.S. dollars at the mean of the quoted bid and asked price of such currencies against the U.S. dollar. Purchases and sales of portfolio securities are translated at the rates of exchange prevailing when such securities were acquired or sold. Income and expenses are translated at rates of exchange prevailing when accrued. Net realized gains and losses on foreign currency transactions represent foreign exchange gains and losses from sales and maturities of securities and forward exchange currency contracts, holdings of foreign currencies, exchange gains and losses realized between the trade and settlement dates on investment transactions, and the difference between the amounts of interest, dividends and foreign witholding tax reclaims recorded on the Portfolio's books and the U.S. dollar equivalent amounts actually received or paid. Net unrealized currency gains and losses from valuing foreign currency denominated assets and liabilities at period end exchange rates are reflected as a component of net unrealized appreciation or depreciation of investments and foreign currency denominated assets and liabilities. 3. Organization Expenses Organization expenses of $26,098 have been deferred and are being amortized on a straight line basis through August 2001. 4. Taxes It is the Portfolio's policy to meet the requirements of the Internal Revenue Code applicable to regulated investment companies and to distribute all of its investment company taxable income and net realized gains, if any, to shareholders. Therefore, no provisions for federal income or excise taxes are required. 5. Investment Income and Investment Transactions Dividend income is recorded on the ex-dividend date. Interest income is accrued daily. Investment transactions are accounted for on the date securities are purchased or sold. The Portfolio accretes discounts as adjustments to interest income. Investment gains and losses are determined on the identified cost basis. 8 Alliance Variable Products Series Fund ================================================================================ 6. Income and Expenses Expenses attributable to a single portfolio are charged to that portfolio. Expenses of the Fund are charged to each portfolio in proportion to net assets. All income earned and expenses incurred by a portfolio with multi-class shares outstanding are borne on a pro-rata basis by each outstanding class of shares, based on the proportionate interest in the portfolio represented by the net assets of such class, except that the portfolio's Class B shares bear the distribution fees. 7. Dividends and Distributions The Portfolio declares and distributes dividends and distributions from net investment income and net realized gains, respectively, if any, at least annually. Income dividends and capital gains distributions to shareholders are recorded on the ex-dividend date. Income dividends and capital gains distributions are determined in accordance with federal tax regulations and may differ from those determined in accordance with accounting principles generally accepted in the United States. To the extent these differences are permanent, such amounts are reclassified within the capital accounts based on their federal tax basis treatment; temporary differences do not require such reclassification. -------------------------------------------------------------------------------- NOTE B: Advisory Fee and Other Transactions with Affiliates Under the terms of an investment advisory agreement, the Portfolio pays Alliance Capital Management L.P. (the "Adviser"), an investment advisory fee at an annualized rate of 1% of the Portfolio's average daily net assets. During the six months ended June 30, 2001, the Adviser agreed to waive its fee and to reimburse the additional operating expenses to the extent necessary to limit total operating expenses on an annual basis to .95% and 1.20% of the average daily net assets for Class A and Class B shares, respectively. Expense waivers/reimbursements, if any, are accrued daily and paid monthly. For the six months ended June 30, 2001, such waivers/reimbursements amounted to $194,997. Brokerage commissions paid on investment transactions for the six months ended June 30, 2001 amounted to $214,430, none of which was paid to Sanford C. Bernstein & Co. LLC, an affiliate of the Adviser. The Portfolio compensates Alliance Global Investor Services, Inc., a wholly-owned subsidiary of the Adviser, under a Transfer Agency Agreement for providing personnel and facilities to perform transfer agency services for the Portfolio. Such compensation amounted to $474 for the six months ended June 30, 2001. -------------------------------------------------------------------------------- NOTE C: Distribution Plan The Portfolio has adopted a Plan for Class B shares pursuant to Rule 12b-1 under the Investment Company Act of 1940 (the "Plan"). Under the Plan, the Portfolio pays distribution and servicing fees to the Distributor at an annual rate of up to .50% of Portfolio's average daily net assets attributable to the Class B shares. The fees are accrued daily and paid monthly. The Board of Directors currently limit payments under the Plan to .25% of the Portfolio's average daily net assets attributable to Class B shares. The Plan provides that the Distributor will use such payments in their entirety for distribution assistance and promotional activities. The Portfolio is not obligated under the Plan to pay any distribution services fee in excess of the amounts set forth above. The purpose of the payments to the Distributor under the Plan is to compensate the Distributor for its distribution services with respect to the sale of the Portfolio's shares. Since the Distributor's compensation is not directly tied to its expenses, the amount of compensation received by it under the Plan during any year may be more or less than its actual expenses. For this reason, the Plan is characterized by the staff of the Commission as being of the "compensation" variety. In the event that the Plan is terminated or not continued, no distribution services fees (other than current amounts accrued but not yet paid) would be owed by the Portfolio to the Distributor. The Plan also provides that the Adviser may use its own resources to finance the distribution of the Portfolio's shares. 9 QUASAR PORTFOLIO NOTES TO FINANCIAL STATEMENTS (continued) Alliance Variable Products Series Fund ================================================================================ NOTE D: Investment Transactions Purchases and sales of investment securities (excluding short-term investments) for the six months ended June 30, 2001, were as follows: Purchases: Stocks and debt obligations ............................ $138,786,344 U.S. government and agencies ........................... -0- Sales: Stocks and debt obligations ............................ $134,159,250 U.S. government and agencies ........................... -0- At June 30, 2001, the cost of investments for federal income tax purposes was substantially the same as the cost for financial reporting purposes. Accordingly, gross unrealized appreciation and unrealized depreciation are as follows: Gross unrealized appreciation .......................... $ 30,272,126 Gross unrealized depreciation .......................... (20,324,013) ------------ Net unrealized appreciation ............................ $ 9,948,113 ============ Capital losses incurred after October 31 ("post-October losses") within the taxable year are deemed to arise on the first business day of the Portfolio's next taxable year. The Portfolio incurred and will elect to defer net capital losses of $771,525 during the fiscal year. 1. Forward Exchange Currency Contracts The Portfolio may enter into forward exchange currency contracts to hedge exposure to changes in foreign currency exchange rates on foreign portfolio holdings, to hedge certain firm purchase and sales commitments denominated in foreign currencies and for investment purposes. A forward exchange currency contract is a commitment to purchase or sell a foreign currency at a future date at a negotiated forward rate. The Portfolio may enter into contracts to deliver or receive foreign currency it will receive from or require for its normal investment activities. It may also use contracts in a manner intended to protect foreign currency denominated securities from declines in value due to unfavorable exchange rate movements. The gain or loss arising from the difference between the original contracts and the closing of such contracts is included in realized gains or losses from foreign currency transactions. Fluctuations in the value of forward exchange currency contracts are recorded for financial reporting purposes as unrealized gains or losses by the Portfolio. The Portfolio's custodian will place and maintain cash not available for investment or other liquid assets in a separate account of the Portfolio having an approximate value equal to the aggregate amount of the Portfolio's commitments under forward exchange currency contracts entered into with respect to position hedges. Risks may arise from the potential inability of a counterparty to meet the terms of a contract and from unanticipated movements in the value of a foreign currency relative to the U.S. dollar. The face or contract amount, in U.S. dollars, reflects the total exposure the Portfolio has in that particular currency contract. At June 30, 2001, the Portfolio had no outstanding forward exchange currency contracts. 2. Option Transactions For hedging and investment purposes, the Portfolio may purchase and write call options and purchase put options on U.S. securities that are traded on U.S. securities exchanges and over-the-counter markets. The risk associated with purchasing an option is that the Portfolio pays a premium whether or not the option is exercised. Additionally, the Portfolio bears the risk of loss of premium and change in market value should the counterparty not perform under the contract. Put and call options purchased are accounted for in the same manner as portfolio securities. The cost of securities acquired through the exercise of call options is increased by premiums paid. The proceeds from securities sold through the exercise of put options are decreased by the premiums paid. When the Portfolio writes an option, the premium received by the Portfolio is recorded as a liability and is subsequently adjusted to the current market value of the option written. Premiums received from which written options expire unexercised are recorded by the Portfolio on the expiration date as realized gains from written options. The difference between the premium received and the amount paid on effecting a closing purchase 10 Alliance Variable Products Series Fund ================================================================================ transaction, including brokerage commissions, is also treated as a realized gain, or if the premium received is less than the amount paid for the closing purchase transaction, as a realized loss. If a call option is exercised, the premium received is added to the proceeds from the sale of the underlying security or currency in determining whether the Portfolio has realized a gain or loss. In writing an option, the Portfolio bears the market risk of an unfavorable change in the price of the security or currency underlying the written option. Exercise of an option written by the Portfolio could result in the Portfolio selling or buying a security or currency at a price different from the current market value. The Portfolio had no transactions in options written for the six months ended June 30, 2001. -------------------------------------------------------------------------------- NOTE E: Securities Lending The Portfolio has entered into a securities lending agreement with UBS/Paine Webber, Inc. (the "Lending Agent"). Under the terms of the agreement, the Lending Agent, on behalf of the Portfolio, administers the lending of portfolio securities to certain broker-dealers. In return, the Portfolio receives fee income from the lending transactions. All loans are continuously secured by collateral exceeding the value of the securities loaned. All collateral consists of either cash or U.S. Government securities. The Lending Agent invests the cash collateral in an eligible money market vehicle in accordance with the investment restrictions of the Portfolio. UBS/Paine Webber will indemnify the Portfolio or any loss resulting from a borrower's failure to return a loaned security when due. As of June 30, 2001, the Portfolio had loaned securities with a value of $9,148,643 and received cash collateral of $9,563,000. For the six months ended June 30, 2001, the Portfolio received fee income of $24,294 which is included in interest income in the accompanying Statement of Operations. -------------------------------------------------------------------------------- NOTE F: Capital Stock There are 1,000,000,000 shares of $.001 par value capital stock authorized, divided into two classes, designated Class A and Class B shares. Each class consists of 500,000,000 authorized shares. Transactions in capital stock were as follows:
----------------------------------- ----------------------------------- SHARES AMOUNT ----------------------------------- ----------------------------------- Six Months Ended Year Ended Six Months Ended Year Ended June 30, 2001 December 31, June 30, 2001 December 31, (unaudited) 2000 (unaudited) 2000 ================ ================ ================ ================ Class A Shares sold....................... 17,174,341 54,680,516 $ 189,688,357 $ 696,227,537 Shares issued in reinvestment of dividends and distributions.... 627,462 417,374 6,864,432 5,258,910 Shares redeemed................... (17,101,779) (48,523,546) (188,609,562) (624,279,001) -------------- -------------- -------------- -------------- Net increase...................... 700,024 6,574,344 $ 7,943,227 $ 77,207,446 ============== ============== ============== ==============
Six Months Ended August 11, 2000* to Six Months Ended August 11, 2000* to June 30, 2001 December 31, June 30, 2001 December 31, (unaudited) 2000 (unaudited) 2000 ================ =================== ================ =================== Class B Shares sold....................... 495,568 37,317 $ 5,525,569 $ 468,643 Shares issued in reinvestment of distributions..................... 16,236 -0- 177,131 -0- Shares redeemed................... (94,017) (524) (967,133) (6,511) -------------- -------------- -------------- -------------- Net increase...................... 417,787 36,793 $ 4,735,567 $ 462,132 ============== ============== ============== ==============
-------------------------------------------------------------------------------- * Commencement of distribution. 11 QUASAR PORTFOLIO NOTES TO FINANCIAL STATEMENTS (continued) Alliance Variable Products Series Fund ================================================================================ NOTE G: Concentration of Risk Investing in securities of foreign companies or foreign governments involves special risks which include changes in foreign exchange rates and the possibility of future political and economic developments which could adversely affect the value of such securities. Moreover, securities of many foreign companies or foreign governments and their markets may be less liquid and their prices more volatile than those of comparable United States companies or of the United States government. -------------------------------------------------------------------------------- NOTE H: Bank Borrowing A number of open-end mutual funds managed by the Adviser, including the Portfolio, participate in a $750 million revolving credit facility (the "Facility") intended to provide short-term financing if necessary, subject to certain restrictions in connection with abnormal redemption activity. Commitment fees related to the Facility are paid by the participating funds and are included in the miscellaneous expenses in the statement of operations. The Portfolio did not utilize the Facility during the six months ended June 30, 2001. 12 QUASAR PORTFOLIO FINANCIAL HIGHLIGHTS Alliance Variable Products Series Fund ================================================================================ Selected Data For A Share Of Capital Stock Outstanding Throughout Each Period
-------------------------------------------------------------------------------------- CLASS A -------------------------------------------------------------------------------------- Six Months August 5, Ended Year Ended December 31, 1996(a) to June 30, 2001 =================================================== December 31, (unaudited) 2000 1999 1998 1997 1996 ============= ========= ========= ========= ========= ============ Net asset value, beginning of period ... $ 11.84 $ 13.00 $ 11.14 $ 12.61 $ 10.64 $ 10.00 --------- --------- --------- --------- --------- --------- Income From Investment Operations Net investment income (loss) (b)(c) .... (.03) (.06) .08 .07 .02 .04 Net realized and unrealized gain (loss) on investment transactions ........................ (.36) (.71) 1.82 (.49) 1.96 .60 --------- --------- --------- --------- --------- --------- Net increase (decrease) in net asset value from operations ............... (.39) (.77) 1.90 (.42) 1.98 .64 --------- --------- --------- --------- --------- --------- Less: Dividends and Distributions Dividends from net investment income ... -0- (.05) (.04) (.01) (.01) -0- Distributions from net realized gains .. (.35) (.34) -0- (1.04) -0- -0- --------- --------- --------- --------- --------- --------- Total dividends and distributions ...... (.35) (.39) (.04) (1.05) (.01) -0- --------- --------- --------- --------- --------- --------- Net asset value, end of period ......... $ 11.10 $ 11.84 $ 13.00 $ 11.14 $ 12.61 $ 10.64 ========= ========= ========= ========= ========= ========= Total Return Total investment return based on net asset value (d) .............. (3.25)% (6.09)% 17.08% (4.49)% 18.60% 6.40% Ratios/Supplemental Data Net assets, end of period (000's omitted) ..................... $ 225,452 $ 232,239 $ 169,611 $ 90,870 $ 59,277 $ 8,842 Ratio to average net assets of: Expenses, net of waivers and reimbursements ................ .95%(e) .95% .95% .95% .95% .95%(e) Expenses, before waivers and reimbursements ................ 1.13%(e) 1.14% 1.19% 1.30% 1.37% 4.44%(e) Net investment income (loss) (c) .... (.65)%(e) (.46)% .72% .55% .17% .93%(e) Portfolio turnover rate ................ 62% 178% 110% 107% 210% 40%
-------------------------------------------------------------------------------- See footnote summary on page 14. 13 QUASAR PORTFOLIO FINANCIAL HIGHLIGHTS (continued) Alliance Variable Products Series Fund ================================================================================ Selected Data For A Share Of Capital Stock Outstanding Throughout Each Period
------------------------------- CLASS B ------------------------------- Six Months August 11, Ended 2000(f) to June 30, 2001 December 31, (unaudited) 2000 ============= ============= Net asset value, beginning of period ............... $ 11.82 $ 13.00 ------- ------- Income From Investment Operations Net investment loss (b)(c) ......................... (.04) (.03) Net realized and unrealized loss on investment transactions ......................... (.36) (1.15) ------- ------- Net decrease in net asset value from operations .... (.40) (1.18) ------- ------- Less: Distributions Dividends from net investment income ............... -0- -0- Distributions from net realized gains .............. (.35) -0- ------- ------- Total distributions ................................ (.35) -0- ------- ------- Net asset value, end of period ..................... $ 11.07 $ 11.82 ======= ======= Total Return Total investment return based on net asset value (d) (3.34)% (8.16)% Ratios/Supplemental Data Net assets, end of period (000's omitted) .......... $ 5,032 $ 435 Ratios to average net assets of: Expenses, net of waivers and reimbursements (e) . 1.20% 1.20% Expenses, before waivers and reimbursements (e) . 1.39% 1.41% Net investment loss (c) (e) ..................... (.89)% (.69)% Portfolio turnover rate ............................ 62% 178%
-------------------------------------------------------------------------------- (a) Commencement of operations. (b) Based on average shares outstanding. (c) Net of expenses reimbursed or waived by the Adviser. (d) Total investment return is calculated assuming an initial investment made at the net asset value at the beginning of the period, reinvestment of all dividends and distributions at net asset value during the period, and redemption on the last day of the period. Total investment return calculated for a period of less than one year is not annualized. (e) Annualized. (f) Commencement of distribution. 14 Alliance Variable Products Series Fund ================================================================================ BOARD OF DIRECTORS John D. Carifa, Chairman and President Ruth Block (1) David H. Dievler (1) John H. Dobkin (1) William H. Foulk, Jr. (1) Clifford L. Michel (1) Donald J. Robinson (1) OFFICERS Kathleen A. Corbet, Senior Vice President Alfred L. Harrison, Senior Vice President Andrew S. Adelson, Vice President Peter Anastos, Vice President Andrew Aran, Vice President Bruce K. Aronow, Vice President Edward Baker, Vice President Thomas J. Bardong, Vice President Matthew Bloom, Vice President Mark H. Breedon, Vice President Russell Brody, Vice President Kenneth T. Carty, Vice President Frank Caruso, Vice President Jack F. Chiodi, Vice President Paul J. DeNoon, Vice President Joseph C. Dona, Vice President Gregory Dube, Vice President Marilyn G. Fedak, Vice President E. Jeanne Goetz, Vice President Jane Mack Gould, Vice President David A. Kruth, Vice President Alan E. Levi, Vice President Michael Levy, Vice President Gerald T. Malone, Vice President Andrew Moloff, Vice President Michael Mon, Vice President Raymond J. Papera, Vice President Douglas J. Peebles, Vice President Daniel G. Pine, Vice President Steven Pisarkiewicz, Vice President John Ricciardi, Vice President Paul C. Rissman, Vice President Gregory R. Sawers, Vice President Kevin F. Simms, Vice President Kenneth D. Smalley, Vice President Michael A. Snyder, Vice President Annie Tsao, Vice President Jean Van De Walle, Vice President Sandra Yeager, Vice President Edmund P. Bergan, Jr., Secretary Mark D. Gersten, Treasurer & Chief Financial Officer Thomas Manley, Controller CUSTODIAN State Street Bank and Trust Company 225 Franklin Street Boston, MA 02110 DISTRIBUTOR Alliance Fund Distributors, Inc. 1345 Avenue of the Americas New York, NY 10105 INDEPENDENT AUDITORS Ernst & Young LLP 787 Seventh Avenue New York, NY 10019 LEGAL COUNSEL Seward & Kissel One Battery Park Plaza New York, NY 10004 TRANSFER AGENT Alliance Global Investor Services, Inc. P.O. Box 1520 Secaucus, NJ 07096-1520 Toll-free 1-(800) 221-5672 -------------------------------------------------------------------------------- (1) Member of the Audit Committee. BRINSON SERIES TRUST BALANCED PORTFOLIO JUNE 30, 2001 SEMIANNUAL REPORT BRINSON SERIES TRUST -- BALANCED PORTFOLIO SEMIANNUAL REPORT August 15, 2001 Dear Contract Owner, We present you with the semiannual report for Brinson Series Trust--Balanced Portfolio for the six months ended June 30, 2001. MARKET REVIEW [GRAPHIC] The six months ended June 30, 2001 saw a steady downward adjustment in the expected earnings for many sectors. A record number of U.S. companies issued profit warnings, a pattern often repeated in the rest of the world. High inventory levels, coupled with falling demand for many technology products, forced companies to reduce their production, write off inventories and lay off employees. Adding to the market's downward momentum was the rapid and violent adjustment of investor expectations to the new environment. The decelerating U.S. economy has negatively impacted other world markets -- export-oriented companies that relied on strong U.S. demand have suffered. The slowdown in capital spending resulted in weak corporate earnings and sluggish economic growth. For the six months ended June 30, 2001, the S&P 500 Index fell 6.70%. The Nasdaq Composite, especially hard-hit by shifting values among technology stocks, retreated 12.53% during the six-month period. The bond market fared somewhat better as investors turned away from the volatility of the equity markets in search of stability. The overall U.S. bond market, as measured by the Lehman Brothers Aggregate Bond Index, returned 3.62% for the six months ended June 30, 2001. The corporate bond sector, as measured by the Lehman Brothers U.S. Credit Index, returned 5.02%, and three-month Treasurys advanced 2.13% for the reporting period. In an effort to reinvigorate the economy, the Federal Reserve (the "Fed") began a series of rate cuts early in the calendar year, making a surprise 50 basis point (one basis point equals 1/100 of one percent) decrease in the Federal Funds rate on January 3, 2001. Five more rate cuts followed through June for a total 2.75% decrease, dropping the rate to 3.75% at the period-end from 6.50% at year-end 2000. Although the rate of unemployment claims was rising at the end of the semiannual period and real GDP (gross domestic product) for the second quarter is expected to be negligible, the economy seems to have neared bottom without encountering a recession. 1 PORTFOLIO REVIEW AVERAGE ANNUAL TOTAL RETURNS, PERIODS ENDED 6/30/01
6 MONTHS 1 YEAR 5 YEARS 10 YEARS INCEPTION+ BALANCED PORTFOLIO (CLASS H) 5.32% 8.71% 11.63% 10.68% 10.11% BALANCED PORTFOLIO (CLASS I) 5.26 8.43 N/A N/A 4.61 S&P 500 INDEX -6.70 -14.83 14.48 15.10 15.29 LB GOV'T/CORP. BOND INDEX 3.51 11.13 7.38 7.93 8.50 90-DAY U.S. T-BILL 2.13 5.26 5.10 4.70 5.38
+ Inception: since commencement of issuance on June 1, 1988 for Class H shares and August 17, 1999 for Class I shares. Index performance is shown as of nearest month end of inception of oldest share class: May 31, 1988. The investment return and the principal value of an investment will fluctuate, so that an investor's shares, when redeemed, may be worth more or less than their original cost. Returns for periods of less than one year are not annualized. Past performance is no guarantee of future performance. Figures assume reinvestment of all dividends and capital gains distributions, if any, at net asset value on the ex-dividend dates and do not include sales charges. In addition, for the fiscal year ended December 31, 1999, and the period from January 1 through February 29, 2000, the Portfolio's investment manager voluntarily waived payment of certain fees on Class I shares. Without this waiver performance would have been lower. Performance relates to the Portfolio and does not reflect separate account charges applicable to variable annuity contracts. PORTFOLIO HIGHLIGHTS For the six months ending June 30, 2001, the Portfolio's Class H shares returned 5.32%, considerably outperforming the S&P 500 with its loss for the period of 6.70%. The contributors to our solid performance during the period were diverse and include financial services stocks benefiting from lower interest rates, such as Household International (2.0%)+ (consumer lending) and the PMI Group (0.5%)+ (mortgage insurance). Also, stable consumer companies like Avon (1.2%)+ and healthcare companies like Tenet Healthcare (1.6%)+ continued to make strong performance contributions. Recently, energy and high quality stable consumer companies have been added to the equity component of the Portfolio at the expense of technology. Technology was reduced in May after having been increased in March and April. + Weightings represent percentages of net assets as of June 30, 2001. The Portfolio is actively managed and its holdings will vary over time. 2 PORTFOLIO STATISTICS ASSET ALLOCATION+ 6/30/01 12/31/00 -------------------------------------------------------------------------------- Equities 49.2% 58.7% Bonds 49.3 42.6 Cash and Equivalents 1.5 0.0 Liabilities in Excess of Other Assets 0.0 -1.3 -------------------------------------------------------------------------------- Total 100.0% 100.0% PORTFOLIO CHARACTERISTICS+ 6/30/01 12/31/00 -------------------------------------------------------------------------------- Net Assets (mm) $ 14.9 $ 15.7 Number of Securities 114 113 -------------------------------------------------------------------------------- TOP FIVE EQUITY SECTORS+ 6/30/01 12/31/00 -------------------------------------------------------------------------------- Financial Services 12.4% Financial Services 15.3% Consumer Noncyclicals 6.9 Technology 8.8 Technology 4.4 Energy 4.0 Capital Goods 4.2 Utilities 3.6 Energy 3.8 Healthcare 2.6 -------------------------------------------------------------------------------- Total 31.7% Total 34.3% TOP TEN EQUITY HOLDINGS+ 6/30/01 12/31/00 -------------------------------------------------------------------------------- Citigroup 2.1% Tyco International 2.7% Household International 2.0 J.P. Morgan 2.4 Tyco International 2.0 Household International 2.4 Philip Morris 2.0 Kroger 2.3 J.P. Morgan Chase & Co 2.0 United Technologies 2.3 Comcast 1.8 Citigroup 2.2 Kroger 1.8 BP Amoco 2.1 Dynegy 1.6 First Data 2.0 AT&T 1.6 Comcast 1.9 Bank One 1.6 BankAmerica 1.8 -------------------------------------------------------------------------------- Total 18.5% Total 22.1% + Weightings represent percentages of net assets as of the dates indicated. The Portfolio is actively managed and its composition will vary over time. 3 PROPOSED MERGER ANNOUNCEMENT The Portfolio's board of trustees has approved the submission to its shareholders of an Agreement and Plan of Acquisition and Termination under which the Portfolio would transfer substantially all of its assets and stated liabilities to Total Return Portfolio, a series of Alliance Variable Products Series Fund, Inc. ("Total Return Portfolio"). If the Portfolio's shareholders approve the proposed merger, shareholders will receive like shares of Total Return Portfolio in exchange for their Portfolio shares and the Portfolio will cease operations. The merger is expected to be a tax-free reorganization, which means that the Portfolio's shareholders will not realize any gain or loss on their receipt of shares in the merger and neither the Portfolio nor the Total Return Portfolio will realize any gain or loss. Proxy solicitation materials that will be mailed to the Portfolio's shareholders will provide more information about the proposed merger. As of the date hereof, it is expected that these materials will be mailed on or about September 4, 2001. Investors may continue to buy, sell and exchange Portfolio shares as described in the current prospectus prior to the shareholder meeting. If the merger proposal is approved, the Portfolio expects to close to new purchases and exchange purchases approximately five business days prior to the date on which the merger is to be effected. OUTLOOK Though well reduced from recent highs, overall market valuation continues to remain full as measured against historical valuations. We believe these valuations can be supported as inflation remains low, if profit trends can resume normal historical patterns. With foreign economic activity weakening and overseas monetary policy responding less energetically than our own Fed, we believe the fundamental environment will remain challenging deep into the coming months. We remain comfortable owning a high quality portfolio of conservative corporate issues. We believe the Portfolio is well positioned against the risk of continued difficulties in corporate growth and profits for the overall market. Our ultimate objective in managing your investments is to help you successfully meet your financial goals. We thank you for your continued support and welcome any comments or questions you may have. Sincerely, /s/ Brian M. Storms BRIAN M. STORMS President and Chief Executive Officer Brinson Advisors, Inc. This letter is intended to assist shareholders in understanding how the Portfolio performed during the six months ended June 30, 2001, and reflects our views at the time of its writing. Of course, these views may change in response to changing circumstances. 4 PORTFOLIO OF INVESTMENTS JUNE 30, 2001 (UNAUDITED)) NUMBER OF SHARES VALUE --------- ----- COMMON STOCKS--49.19% AIRLINES--1.70% 3,250 AMR Corp. $117,423 2,750 Continental Airlines, Inc.* 135,437 -------- 252,860 -------- APPAREL, RETAIL--0.39% 3,500 Limited, Inc. 57,820 -------- BANKS--6.39% 6,500 Bank One Corp. 232,700 3,500 BankAmerica Corp. 210,105 6,500 J.P.Morgan Chase & Co. 289,900 3,000 KeyCorp. 78,150 2,400 National City Corp. 73,872 1,750 Washington Mutual, Inc. 65,712 -------- 950,439 -------- CHEMICALS--1.89% 1,250 E.I. du Pont de Nemours & Co. 60,300 750 Eastman Chemical Co. 35,723 1,750 Kerr-McGee Corp. 115,972 4,500 Lyondell Petrochemical Co. 69,210 -------- 281,205 -------- COMPUTER SOFTWARE--0.40% 1,100 Amdocs Ltd.* 59,235 -------- DEFENSE & AEROSPACE--0.71% 3,000 Honeywell International, Inc. 104,970 -------- DRUGS & MEDICINE--1.55% 5,000 Pharmacia Corp. 229,750 -------- ELECTRIC UTILITIES--3.16% 1,400 AES Corp.* 60,270 5,250 Dynegy, Inc. 244,125 1,750 FirstEnergy Corp. 56,280 750 FPL Group, Inc. 45,157 1,300 General Electric Co. 63,375 -------- 469,207 -------- ELECTRICAL EQUIPMENT--1.54% 4,250 Flextronics International Ltd.* 110,967 3,500 Sanmina Corp.* 81,935 2,000 Solectron Corp.* 36,600 -------- 229,502 -------- ENERGY RESERVES & PRODUCTION--0.87% 700 Chevron Corp. 63,350 750 Exxon Mobil Corp. 65,513 -------- 128,863 -------- ENTERTAINMENT--0.61% 1,500 Royal Caribbean Cruises Ltd. $ 33,165 2,000 Walt Disney Co. 57,780 -------- 90,945 -------- FINANCIAL SERVICES--4.60% 6,000 Citigroup, Inc. 317,040 4,500 Household International, Inc. 300,150 2,000 MBNA Corp. 65,900 -------- 683,090 -------- FOOD RETAIL--3.35% 4,250 Anheuser-Busch Cos., Inc. 175,100 10,500 Kroger Co.* 262,500 1,500 Pepsi Bottling Group, Inc. 60,150 -------- 497,750 -------- HOUSEHOLD PRODUCTS--1.54% 4,000 Avon Products, Inc. 185,120 750 Colgate-Palmolive Co. 44,243 -------- 229,363 -------- INDUSTRIAL PARTS--1.48% 3,000 United Technologies Corp. 219,780 -------- INDUSTRIAL SERVICES & SUPPLIES--2.02% 5,500 Tyco International Ltd. 299,750 -------- INFORMATION & COMPUTER SERVICES--1.33% 1,000 Electronic Data Systems Corp. 62,500 1,000 First Data Corp. 64,250 2,500 IMS Health, Inc. 71,250 -------- 198,000 -------- INSURANCE--1.41% 1,750 ACE Ltd. 68,408 1,000 PMI Group, Inc. 71,660 850 XL Capital Ltd. 69,785 -------- 209,853 -------- LONG DISTANCE & PHONE COMPANIES--3.01% 10,750 AT&T Corp. 236,500 1,500 BellSouth Corp. 60,405 3,000 SBC Communications, Inc. 120,180 2,000 WorldCom, Inc. 28,400 80 WorldCom, Inc.--MCI Group* 1,288 -------- 446,773 -------- 5
NUMBER OF SHARES VALUE --------- ----- COMMON STOCKS--(CONCLUDED) MEDIA--2.27% 3,750 AT&T Liberty Media Corp.* $ 65,587 6,250 Comcast Corp.* 271,250 ---------- 336,837 ---------- MEDICAL PRODUCTS--0.96% 500 Guidant Corp.* 18,000 2,500 Johnson & Johnson 125,000 ---------- 143,000 ---------- MEDICAL PROVIDERS--1.25% 3,600 Tenet Healthcare Corp. 185,724 ---------- METALS & MINING--0.26% 1,000 Alcoa, Inc. 39,400 ---------- OIL REFINING--1.43% 4,250 BP Amoco PLC, ADR $ 211,863 ---------- OIL SERVICES--1.54% 2,500 Baker Hughes, Inc. 83,750 2,250 Noble Drilling Corp.* 73,687 1,750 Transocean Sedco Forex, Inc. 72,188 ---------- 229,625 ---------- RAILROADS--0.46% 1,250 Union Pacific Corp. 68,638 ---------- SEMICONDUCTOR--1.11% 4,000 Micron Technology, Inc.* 164,400 ---------- TOBACCO--1.96% 5,750 Philip Morris Cos., Inc. 291,812 ---------- Total Common Stocks (cost--$6,840,324) 7,310,454 ---------- PRINCIPAL AMOUNT MATURITY INTEREST (000) DATES RATES --------- --------- -------- CORPORATE BONDS--27.82% BANKS--2.08% $ 50 Bank One Corp. 08/01/10 7.875% 53,511 50 Barclays Bank PLC+ 09/29/49 8.550 53,960 100 Capital One Bank 02/01/06 6.875 97,621 50 First Union National Bank 08/18/10 7.800 53,547 50 Zions Financial Corp.+ 05/15/11 6.950 50,004 ------- 308,643 ------- CABLE--0.68% 100 Telecommunications, Inc. 05/01/03 6.375 101,547 ------- DEFENSE & AEROSPACE--0.68% 50 Northrop Grumman Corp. 02/15/11 7.125 49,410 50 Raytheon Co. 03/01/06 8.200 51,860 ------- 101,270 ------- ELECTRIC UTILITIES--1.38% 50 Dominion Resources Capital Trust III 01/15/31 8.400 51,301 50 DPL, Inc. 03/01/07 8.250 52,913 25 Mission Energy Holding Co.+ 07/15/08 13.500 24,482 75 Progress Energy, Inc. 03/01/11 7.100 75,958 ------- 204,654 ------- ELECTRICAL EQUIPMENT--0.64% 100 Motorola, Inc. 11/15/10 7.625 94,721 ------- ENERGY SOURCES--0.36% 50 PSEG Energy Holdings 10/01/09 10.000 53,801 -------
6
PRINCIPAL AMOUNT MATURITY INTEREST (000) DATES RATES VALUE --------- -------------------- --------------- -------- CORPORATE BONDS--(CONTINUED) FINANCIAL SERVICES--4.14% $ 50 Citigroup, Inc. 10/01/10 7.250% $ 52,011 200 Ford Motor Credit Co. 01/14/03 to 02/01/06 6.000 to 6.875 202,563 115 Heller Financial, Inc. 06/15/05 8.000 122,666 160 HSBC Capital Funding LP+ 06/30/10 to 06/30/30 9.547 to 10.176@ 187,120 50 Qwest Capital Funding, Inc. 08/15/10 7.900 51,655 -------- 616,015 -------- FOOD RETAIL--0.69% 50 Delhaize America, Inc.+ 04/15/31 9.000 54,387 50 Kellogg Co.+ 04/01/11 6.600 48,860 -------- 103,247 -------- FOREST PRODUCTS,PAPER--0.18% 25 Abitibi Consolidated, Inc. 08/01/05 8.300 26,294 -------- INSURANCE--3.39% 140 American Re Corp. 12/15/26 7.450 143,305 125 Hartford Financial Services Group, Inc. 11/01/08 6.375 122,975 100 Loews Corp. 12/15/06 6.750 99,680 150 Lumbermen's Mutual Casualty Co.+ 07/01/26 9.150 138,168 -------- 504,128 -------- LONG DISTANCE & PHONE COMPANIES--3.40% 50 AT&T Wireless Services+ 03/01/11 7.875 50,095 50 British Telecommunications PLC 12/15/10 8.125 53,097 75 Sprint Capital Corp. 01/30/11 to 11/15/28 6.875 to 7.625 67,260 50 Tritel PCS, Inc. 01/15/11 10.375 45,750 210 U.S.West Capital Funding, Inc. 07/15/08 6.375 200,589 85 WorldCom, Inc. 05/15/06 8.000 88,116 -------- 504,907 -------- MEDIA--2.18% 75 AT&T Liberty Media Corp. 07/15/09 to 02/01/30 7.875 to 8.250 66,968 50 Cox Communications, Inc. 11/01/10 7.750 52,214 60 News America Holdings, Inc. 10/17/96 8.250 56,787 140 Time Warner, Inc. 06/15/05 7.750 147,372 -------- 323,341 -------- MEDICAL PROVIDERS--1.04% 100 HCA--The Healthcare Co. 09/01/10 to 02/01/11 7.875 to 8.750 103,502 50 Tenet Healthcare Corp. 01/15/05 8.000 51,313 -------- 154,815 -------- MOTOR VEHICLES--0.10% 100 Federal-Mogul Corp. 07/01/10 7.875 14,500 --------
7
PRINCIPAL AMOUNT MATURITY INTEREST (000) DATES RATES VALUE --------- -------------------- -------------- ----------- CORPORATE BONDS--(CONCLUDED) REAL PROPERTY--0.25% $ 35 EOP Operating LP 03/15/06 8.375% $ 37,188 ----------- SECURITIES & ASSET MANAGEMENT--3.38% 140 FMR Corp.+ 06/15/29 7.570 146,437 145 Lehman Brothers Holdings, Inc. 04/01/04 6.625 148,148 200 Morgan Stanley Dean Witter & Co. 01/20/04 to 06/15/05 5.625 to 7.750 208,414 ----------- 502,999 ----------- TELECOMMUNICATIONS--SERVICES--0.34% 50 TELUS Corp. 06/01/07 7.500 51,037 ----------- TOBACCO--0.61% 90 Philip Morris Cos., Inc. 01/15/27 7.750 90,006 ----------- YANKEE--2.30% 66 Abbey National Capital 12/29/49 8.963 73,810 100 Household International Netherlands BV 12/01/03 6.200 100,686 170 Imperial Tobacco Overseas BV 04/01/09 7.125 167,087 ----------- 341,583 ----------- Total Corporate Bonds (cost--$4,117,103) 4,134,696 ----------- U.S. GOVERNMENT AND AGENCY OBLIGATIONS--21.47% 2,025 Federal National Mortgage Association 08/15/02 to 12/15/05 6.000 to 6.750 2,070,201 420 U.S. Treasury Bonds 08/15/19 to 02/15/31 5.375 to 8.125 429,977 675 U.S. Treasury Notes 08/15/03 to 08/15/10 5.750 690,951 ----------- Total U.S. Government and Agency Obligations (cost--$3,185,850) 3,191,129 ----------- REPURCHASE AGREEMENT--1.55% 230 Repurchase Agreement dated 06/29/01 with State Street Bank and Trust Co., collateralized by $239,000 U.S. Treasury Bills, 3.310% due 12/27/01 (value--$234,818); proceeds: $230,075 (cost--$230,000) 07/02/01 3.930 230,000 ----------- Total Investments (cost--$14,373,277)--100.03% 14,866,279 Liabilities in excess of other assets--(0.03)% (4,009) ----------- Net Assets--100.00% $14,862,270 ===========
---------- * Non-income producing security. + Security exempt from registration under Rule 144A of the Securities Act of 1933. These securities may be resold in transactions exempt from registration, normally to qualified instiitutional buyers. @ Variable rate security--interest rates shown are current rates as of June 30, 2001. ADR American Depository Receipt. See accompanying notes to financial statements 8
STATEMENT OF ASSETS AND LIABILITIES JUNE 30, 2001 (UNAUDITED) ASSETS Investments in securities, at value (cost--$14,373,277) $14,866,279 Cash 114 Receivable for investments sold 101,291 Dividends and interest receivable 133,156 Other assets 2,336 ----------- Total assets 15,103,176 ----------- LIABILITIES Payable for investments purchased 202,340 Payable to affiliates 9,643 Accrued expenses and other liabilities 28,923 ----------- Total liabilities 240,906 ----------- NET ASSETS Beneficial interest shares--$0.001 par value (unlimited amount authorized) 13,569,081 Undistributed net investment income 212,365 Accumulated net realized gains from investment transactions 587,822 Net unrealized appreciation of investments 493,002 ----------- Net assets $14,862,270 =========== CLASS H Net assets $13,187,503 ----------- Shares outstanding 1,503,154 ----------- Net asset value, offering price and redemption value per share $8.77 ===== CLASS I Net assets $ 1,674,767 ----------- Shares outstanding 191,475 ----------- Net asset value, offering price and redemption value per share $8.75 =====
See accompanying notes to financial statements 9 STATEMENT OF OPERATIONS
FOR THE SIX MONTHS ENDED JUNE 30, 2001 (UNAUDITED) ------------- INVESTMENT INCOME: Interest $ 247,491 Dividends (net of foreign withholding taxes of $425) 50,732 --------- 298,223 --------- EXPENSES: Investment management and administration 56,922 Professional fees 10,860 Reports and notices to shareholders 5,430 Custody and accounting 4,554 Trustees' fees 3,750 Distribution fees--Class I 2,109 Transfer agency and related services fees 1,500 Other expenses 904 --------- 86,029 Less: Fee waivers from investment manager (194) --------- Net expenses 85,835 --------- Net investment income 212,388 --------- REALIZED AND UNREALIZED GAINS (LOSSES) FROM INVESTMENT ACTIVITIES: Net realized gains from investment transactions 629,831 Net change in unrealized appreciation/depreciation of investments (31,502) --------- NET REALIZED AND UNREALIZED GAINS FROM INVESTMENT ACTIVITIES 598,329 --------- NET INCREASE IN NET ASSETS RESULTING FROM OPERATIONS $ 810,717 =========
See accompanying notes to financial statements 10 STATEMENT OF CHANGES IN NET ASSETS
FOR THE SIX MONTHS ENDED FOR THE JUNE 30, 2001 YEAR ENDED (UNAUDITED) DECEMBER 31, 2000 ------------- ----------------- FROM OPERATIONS: Net investment income $ 212,388 $ 380,365 Net realized gains from: Investment transactions 629,831 1,983,235 Futures -- 281,287 Net change in unrealized appreciation/depreciation of: Investments (31,502) (2,736,313) Futures -- 875 ------------ ------------ Net increase (decrease) in net assets resulting from operations 810,717 (90,551) ------------ ------------ DIVIDENDS AND DISTRIBUTIONS TO SHAREHOLDERS FROM: Net investment income--Class H (338,240) (450,001) Net investment income--Class I (39,565) (17,152) Net realized gains from investment transactions--Class H (1,834,017) (2,610,343) Net realized gains from investment transactions--Class I (230,367) (99,494) ------------ ------------ Total dividends and distributions to shareholders (2,442,189) (3,176,990) ------------ ------------ FROM BENEFICIAL INTEREST TRANSACTIONS: Net proceeds from the sale of shares 349,423 2,521,757 Cost of shares repurchased (1,957,922) (8,785,563) Proceeds from dividends reinvested 2,442,189 3,176,990 ------------ ------------ Net increase (decrease) in net assets from beneficial interest transactions 833,690 (3,086,816) ------------ ------------ Net decrease in net assets (797,782) (6,354,357) NET ASSETS: Beginning of period 15,660,052 22,014,409 ------------ ------------ End of period (including undistributed net investment income of $212,365 and $377,782,respectively) $ 14,862,270 $ 15,660,052 ============ ============
See accompanying notes to financial statements 11 NOTES TO FINANCIAL STATEMENTS (UNAUDITED) ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES Brinson Series Trust-Balanced Portfolio (the "Portfolio") is a diversified portfolio of Brinson Series Trust (the "Fund"), which is organized under Massachusetts law pursuant to an Amended and Restated Declaration of Trust dated February 11, 1998, as amended, and is registered with the Securities and Exchange Commission under the Investment Company Act of 1940, as amended, as an open-end management investment company. The Fund operates as a series company currently offering thirteen portfolios. Shares of the Portfolio are offered to insurance company separate accounts which fund certain variable contracts. Currently, the Portfolio offers Class H and Class I shares. Each class represents interests in the same assets of the Portfolio, and the classes are identical except for differences in their distribution charges. Both classes have equal voting privileges except that Class I has exclusive voting rights with respect to its distribution plan. Class H has no distribution plan. The Fund accounts separately for the assets, liabilities and operations for each portfolio. Expenses directly attributable to each portfolio are charged to that portfolio's operations; expenses which are applicable to all portfolios are allocated among them on a pro rata basis. The preparation of financial statements in accordance with accounting principles generally accepted in the United States requires the Fund's management to make estimates and assumptions that affect the reported amounts and disclosures in the financial statements. Actual results could differ from those estimates. The following is a summary of significant accounting policies: VALUATION OF INVESTMENTS--The Portfolio calculates its net asset value based on the current market value for its portfolio securities. The Portfolio normally obtains market values for its securities from independent pricing sources. Independent pricing sources may use reported last sale prices, current market quotations or valuations from computerized "matrix" systems that derive values based on comparable securities. Securities traded in the over-the-counter ("OTC") market and listed on The Nasdaq Stock Market, Inc. ("Nasdaq") normally are valued at the last sale price on Nasdaq prior to valuation. Other OTC securities are valued at the last bid price available prior to valuation. Securities which are listed on U.S. and foreign stock exchanges normally are valued at the last sale price on the day the securities are valued or, lacking any sales on such day, at the last available bid price. In cases where securities are traded on more than one exchange, the securities are valued on the exchange designated as the primary market by Brinson Advisors, Inc. ("Brinson Advisors", formerly known as Mitchell Hutchins Asset Management Inc.), the investment manager and administrator of the Portfolio, or by Alliance Capital Management L.P. ("Alliance Capital") the Portfolio's sub-advisor. Brinson Advisors is an indirect wholly owned asset management subsidiary of UBS AG, an internationally diversified organization with headquarters in Zurich, Switzerland and operations in many areas of the financial services industry. If a market value is not available from an independent pricing source for a particular security, that security is valued at fair value as determined in good faith by or under the direction of the Fund's board of trustees (the "Board"). The amortized cost method of valuation, which approximates market value, generally is used to value short-term debt instruments with sixty days or less remaining to maturity, unless the Board determines that this does not represent fair value. REPURCHASE AGREEMENTS--The Portfolio's custodian takes possession of the collateral pledged for investments in repurchase agreements. The underlying collateral is valued daily on a mark-to-market basis to ensure that the value, including accrued interest, is at least equal to the repurchase price. In the event of default of the obligation to 12 repurchase, the Portfolio has the right to liquidate the collateral and apply the proceeds in satisfaction of the obligation. Under certain circumstances, in the event of default or bankruptcy by the other party to the agreement, realization and/or retention of the collateral may be subject to legal proceedings. The Portfolio may participate in joint repurchase agreement transactions with other funds managed by, advised or sub-advised Brinson Advisors. INVESTMENT TRANSACTIONS AND INVESTMENT INCOME--Investment transactions are recorded on the trade date. Realized gains and losses from investment transactions are calculated using the identified cost method. Dividend income is recorded on the ex-dividend date ("ex-date"). Interest income is recorded on an accrual basis. Premiums are amortized and discounts are accreted as adjustments to interest income and the identified cost of investments. Income, expenses (excluding class-specific expenses) and realized/unrealized gains/losses are allocated proportionately to each class of shares based upon the relative net asset value of outstanding shares (or the value of dividend-eligible shares, as appropriate) of each class at the beginning of the day (after adjusting for current capital share activity of the respective classes). Class-specific expenses are charged directly to the applicable class of shares. FUTURES CONTRACTS--Upon entering into a financial futures contract, the Portfolio is required to pledge to a broker an amount of cash and/or U.S. Government securities equal to a certain percentage of the contract amount. This amount is known as the "initial margin." Subsequent payments, known as "variation margin", are made or received by the Portfolio each day, depending on the daily fluctuations in the value of the underlying financial futures contracts. Such variation margin is recorded for financial statement purposes on a daily basis as unrealized gain or loss until the financial futures contract is closed, at which time the net gain or loss is reclassified to realized. Using financial futures contracts involves various market risks. The maximum amount at risk from the purchase of a futures contract is the contract value. The Portfolio may use financial futures contracts for hedging or to manage the average duration of the Portfolio's portfolio. However, imperfect correlations between futures contracts and the portfolio securities being hedged, or market disruptions, do not normally permit full control of these risks at all times. DIVIDENDS AND DISTRIBUTIONS--Dividends and distributions to shareholders are recorded on the ex-date. The amount of dividends and distributions are determined in accordance with federal income tax regulations, which may differ from accounting principles generally accepted in the United States. These "book/tax" differences are either considered temporary or permanent in nature. To the extent these differences are permanent in nature, such amounts are reclassified within the capital accounts based on their federal tax-basis treatment; temporary differences do not require reclassification. CONCENTRATION OF RISK The ability of the issuers of the debt securities held by the Portfolio to meet their obligations may be affected by economic and political developments particular to a specific industry, country or region. INVESTMENT MANAGER AND ADMINISTRATOR The Board has approved an investment management and administration contract between the Fund and Brinson Advisors ("Management Contract") under which Brinson Advisors serves as investment manager and administrator of the Portfolio. In accordance with the Management Contract, the Portfolio pays Brinson Advisors an investment management and administration fee, which is accrued daily and paid monthly, at an annual rate of 0.75% of the Portfolio's average daily net assets. Brinson Advisors has entered into a sub-advisory contract ("Alliance Capital Contract") with Alliance Capital, dated March 1, 2001, pursuant to which Alliance Capital serves as investment sub-advisor for the Portfolio. Under the Alliance 13 Capital Contract, Brinson Advisors (not the Portfolio) is obligated to pay Alliance Capital a fee, accrued daily and paid monthly at the annual rate of 0.375% of the Portfolio's average daily net assets. At June 30, 2001, the Portfolio owed Brinson Advisors $9,296 in investment management and administration fees. Brinson Advisors waived a portion of its investment management and administration fees in connection with the Portfolio's investment of cash collateral from securities lending transactions in the Brinson Private Money Market Fund LLC. For the six months ended June 30, 2001, Brinson Advisors waived $194 of its management and administration fees. For the six months ended June 30, 2001, the Portfolio paid $78 in brokerage commissions to UBS PaineWebber Inc. ("UBS PaineWebber(SM)*"), an indirect wholly owned subsidiary of UBS AG, or any other affiliated broker-dealers for transactions executed on behalf of the Portfolio. DISTRIBUTION PLAN Class I shares are offered to insurance company separate accounts where the related insurance companies receive payments for their services in connection with the distribution of the Portfolio's Class I shares. Under the plan of distribution, the Portfolio pays Brinson Advisors a monthly distribution fee at the annual rate of 0.25% of the average daily net assets of Class I shares. Brinson Advisors pays the entire distribution fee to the insurance companies. At June 30, 2001, the Portfolio owed Brinson Advisors $347 in distribution fees. SECURITIES LENDING The Portfolio may lend securities up to 33 1/3% of its total assets to qualified broker-dealers and institutional investors. The loans are secured at all times by cash or U.S. government securities in an amount at least equal to the market value of the securities loaned, plus accrued interest and dividends, determined on a daily basis and adjusted accordingly. The Portfolio will regain record ownership of loaned securities to exercise certain beneficial rights; however, the Portfolio may bear the risk of delay in recovery of, or even loss of rights in, the securities loaned should the borrower fail financially. The Portfolio receives compensation, which is included in interest income, for lending its securities from interest earned on the cash, cash equivalents or U.S. government securities held as collateral, net of fee rebates paid to the borrower plus reasonable administrative and custody fees. For the six months ended June 30, 2001, the Portfolio earned $769 for lending its securities, net of rebates, fees and expenses, and UBS PaineWebber earned $2,219 in compensation from the Fund as the Portfolio's lending agent. At June 30, 2001, the Portfolio did not have any securities out on loan. UBS PaineWebber also has been approved as a borrower under the Portfolio's securities lending program. BANK LINE OF CREDIT The Portfolio may participate with other funds managed, advised or sub-advised by Brinson Advisors in a $200 million committed credit facility ("Facility") to be utilized for temporary financing until the settlement of sales or purchases of portfolio securities, the repurchase or redemption of shares of the Portfolio at the request of shareholders and other temporary or emergency purposes. In connection therewith, the Portfolio has agreed to pay a commitment fee, pro rata, based on the relative asset size of the funds in the Facility. Interest is charged to the Portfolio at rates based on prevailing market rates in effect at the time of borrowing. For the six months ended June 30, 2001, the Portfolio did not borrow under the Facility. ---------- * UBS PaineWebber is a service mark of UBS AG. 14 INVESTMENTS IN SECURITIES For federal income tax purposes, the cost of securities owned at June 30, 2001 was substantially the same as the cost of securities for financial statement purposes. At June 30, 2001, the components of net unrealized appreciation of investments were as follows: Gross appreciation (investments having an excess of value over cost) $ 863,560 Gross depreciation (investments having an excess of cost over value) (370,558) --------- Net unrealized appreciation of investments $ 493,002 ========= For the six months ended June 30, 2001, total aggregate purchases and sales of portfolio securities, excluding short-term securities, were $6,931,056 and $8,753,832, respectively. FEDERAL TAX STATUS The Portfolio intends to distribute all of its taxable income and to comply with the other requirements of the Internal Revenue Code applicable to regulated investment companies. Accordingly, no provision for federal income taxes is required. In addition, by distributing during each calendar year, substantially all of its net investment income, capital gains and certain other amounts, if any, the Portfolio intends not to be subject to a Federal excise tax. SHARES OF BENEFICIAL INTEREST There is an unlimited amount of $0.001 par value shares of beneficial interest authorized. Transactions in shares of beneficial interest were as follows:
CLASS H CLASS I SIX MONTHS ENDED ------------------------ ---------------------- JUNE 30,2001: SHARES AMOUNT SHARES AMOUNT -------- ----------- ------- ---------- Shares sold 40,261 $ 344,983 432 $ 4,440 Shares repurchased (197,333) (1,823,012) (14,422) (134,910) Dividends reinvested 257,376 2,172,257 32,059 269,932 -------- ----------- ------- ---------- Net increase 100,304 $ 694,228 18,069 $ 139,462 ======== =========== ======= ==========
YEAR ENDED DECEMBER 31,2000: Shares sold 68,699 $ 681,314 184,080 $1,840,443 Shares repurchased (797,617) (8,056,649) (73,216) (728,914) Dividends reinvested 309,125 3,060,344 11,782 116,646 -------- ----------- ------- ---------- Net increase (decrease) (419,793) $(4,314,991) 122,646 $1,228,175 ======== =========== ======= ========== 15 FINANCIAL HIGHLIGHTS Selected data for a share of beneficial interest outstanding throughout each period is presented below:
CLASS H ----------------------------------------------------------------- FOR THE SIX MONTHS ENDED FOR THE YEARS ENDED DECEMBER 31, JUNE 30, 2001 -------------------------------------------------- (UNAUDITED) 2000++ 1999 1998 1997 1996# ------------- ------- ------- ------- ------- ------- Net asset value,beginning of period $ 9.94 $ 11.75 $ 11.54 $ 11.33 $ 10.95 $ 10.70 ------- ------- ------- ------- ------- ------- Net investment income 0.13@ 0.28 0.26 0.28 0.28 0.29 Net realized and unrealized gains (losses) from investments and futures 0.33@ (0.25) (0.05) 1.61 2.44 1.49 ------- ------- ------- ------- ------- ------- Net increase from investment operations 0.46 0.03 0.21 1.89 2.72 1.78 ------- ------- ------- ------- ------- ------- Dividends from net investment income (0.25) (0.27) -- (0.27) (0.28) (0.28) Distributions from net realized gains from investment transactions (1.38) (1.57) (0.00)+++ (1.41) (2.06) (1.25) ------- ------- ------- ------- ------- ------- Total dividends and distributions to shareholders (1.63) (1.84) (0.00) (1.68) (2.34) (1.53) ------- ------- ------- ------- ------- ------- Net asset value, end of period $ 8.77 $ 9.94 $ 11.75 $ 11.54 $ 11.33 $ 10.95 ======= ======= ======= ======= ======= ======= Total investment return (1) 5.32% 0.34% 1.82% 16.81% 24.86% 16.82% ======= ======= ======= ======= ======= ======= Ratios/Supplemental data: Net assets, end of period (000's) $13,187 $13,941 $21,418 $28,549 $28,211 $29,224 Expenses to average net assets, before waiver from manager 1.11%* 1.34% 1.25% 0.97% 1.19% 1.24% Expenses to average net assets, after waiver from manager 1.10%* 1.34% 1.25% 0.97% 1.19% 1.24% Net investment income to average net assets, before waiver from manager 2.82%* 2.12% 1.81% 2.08% 2.06% 2.29% Net investment income to average net assets, after waiver from manager 2.83%* 2.12% 1.81% 2.08% 2.06% 2.29% Portfolio turnover 46% 185% 206% 177% 169% 235%
---------- + Commencement of issuance of shares. @ Calculated using average monthly shares outstanding for the period. # Prior to the close of business on January 26, 1996, the Balanced Portfolio was known as the Asset Allocation Portfolio. +++ The Portfolio made a distribution of less than $0.005 during the year ended December 31, 1999. * Annualized. ++ Alliance Capital Management L.P. has served as the Portfolio's sub-advisor since October 10, 2000. Prior to that date, Brinson Advisors, Inc. managed the Portfolio's investments. (1) Total investment return is calculated assuming a $10,000 investment on the first day of each period reported, reinvestment of all dividends and distributions, if any, at net asset value on the ex-dividend dates and a sale at net asset value on the last day of each period reported. The figures do not include additional contract level charges; results would be lower if such charges were included. Total investment return for periods of less than one year has not been annualized. 16
CLASS I ----------------------------------------------- FOR THE PERIOD FOR THE SIX FOR THE AUGUST 17, 1999+ MONTHS ENDED YEAR ENDED THROUGH JUNE 30, 2001 DECEMBER 31, DECEMBER 31, (UNAUDITED) 2000++ 1999 ------------- ------------ ---------------- Net asset value,beginning of period $ 9.91 $11.75 $11.37 ------ ------ ------ Net investment income 0.11@ 0.25 0.04 Net realized and unrealized gains (losses) from investments and futures 0.35@ (0.25) 0.34 ------ ------ ------ Net increase from investment operations 0.46 0.00 0.38 ------ ------ ------ Dividends from net investment income (0.24) (0.27) -- Distributions from net realized gains from investment transactions (1.38) (1.57) (0.00)+++ ------ ------ ------ Total dividends and distributions to shareholders (1.62) (1.84) (0.00) ------ ------ ------ Net asset value, end of period $ 8.75 $ 9.91 $11.75 ====== ====== ====== Total investment return (1) 5.26% 0.04% 3.34% ====== ====== ====== Ratios/Supplemental data: Net assets, end of period (000's) $1,675 $1,719 $ 596 Expenses to average net assets, before waiver from manager 1.35%* 1.57% 1.82%* Expenses to average net assets, after waiver from manager 1.35%* 1.54% 1.57%* Net investment income to average net assets, before waiver from manager 2.58%* 1.98% 1.14%* Net investment income to average net assets, after waiver from manager 2.58%* 2.01% 1.39%* Portfolio turnover 46% 185% 206%
---------- + Commencement of issuance of shares. @ Calculated using average monthly shares outstanding for the period. # Prior to the close of business on January 26, 1996, the Balanced Portfolio was known as the Asset Allocation Portfolio. +++ The Portfolio made a distribution of less than $0.005 during the year ended December 31, 1999. * Annualized. ++ Alliance Capital Management L.P. has served as the Portfolio's sub-advisor since October 10, 2000. Prior to that date, Brinson Advisors, Inc. managed the Portfolio's investments. (1) Total investment return is calculated assuming a $10,000 investment on the first day of each period reported, reinvestment of all dividends and distributions, if any, at net asset value on the ex-dividend dates and a sale at net asset value on the last day of each period reported. The figures do not include additional contract level charges; results would be lower if such charges were included. Total investment return for periods of less than one year has not been annualized. 17 SHAREHOLDER INFORMATION (UNAUDITED) At a Special Meeting of Shareholders held on March 1, 2001, the shareholders of the Fund approved the following proposals, as indicated below:
SHARES SHARES VOTED SHARES PROPOSAL 1 VOTED FOR AGAINST ABSTAIN --------- ------------ ------- TO APPROVE OR DISAPPROVE A NEW INVESTMENT MANAGEMENT AND ADMINISTRATION CONTRACT BETWEEN BRINSON SERIES TRUST ("TRUST") AND BRINSON ADVISORS, INC ("BRINSON ADVISORS") (FORMERLY MITCHELL HUTCHINS ASSET MANAGEMENT INC.) WITH RESPECT TO BALANCED PORTFOLIO ("FUND") 1,165,231 0 357,790 SHARES SHARES VOTED SHARES PROPOSAL 2 VOTED FOR AGAINST ABSTAIN --------- ------------ ------- TO APPROVE OR DISAPPROVE A NEW SUB-ADVISORY CONTRACT BETWEEN BRINSON ADVISORS AND ALLIANCE CAPITAL MANAGEMENT L.P. WITH RESPECT TO THE FUND 1,165,231 0 357,790 SHARES SHARES VOTED SHARES PROPOSAL 2 VOTED FOR AGAINST ABSTAIN --------- ------------ ------- TO APPROVE OR DISAPPROVE A POLICY TO PERMIT BRINSON ADVISORS AND THE TRUST'S BOARD OF TRUSTEES TO APPOINT AND REPLACE SUB-ADVISORS FOR THE FUND AND TO ENTER INTO AND AMEND THEIR SUB-ADVISORY CONTRACTS WITHOUT FURTHER SHAREHOLDER APPROVAL 1,050,322 114,902 357,797
18 THE FINANCIAL INFORMATION INCLUDED HEREIN IS TAKEN FROM THE RECORDS OF THE PORTFOLIO WITHOUT EXAMINATION BY INDEPENDENT AUDITORS WHO DO NOT EXPRESS AN OPINION THEREON. BRINSON ADVISORS (C)2001 Brinson Advisors, Inc. All Rights Reserved BRINSON SERIES TRUST GLOBAL EQUITY PORTFOLIO JUNE 30, 2001 SEMIANNUAL REPORT BRINSON SERIES TRUST -- GLOBAL EQUITY PORTFOLIO SEMIANNUAL REPORT August 15, 2001 Dear Contract Owner, We present you with the semiannual report for Brinson Series Trust -- Global Equity Portfolio for the six months ended June 30, 2001. MARKET REVIEW [GRAPHIC] During the six months ended June 30, 2001, there were remarkable similarities in the performance of most global markets. Most markets lost value, as concerns about the possibility of a global recession dominated investor sentiment. During the period, the MSCI World Index declined 10.50%, the MSCI EAFE Index was down 14.75% and the NIKKEI lost 5.92%. In the United States, a slowdown in capital spending led to weak corporate earnings and sluggish economic growth. In this environment, the Federal Reserve Board (the "Fed") trimmed interest rates six times, for a total decrease of 2.75%, in an effort to stimulate economic growth. While the Fed's actions sparked intermittent short-term rallies, the stock market could not overcome the fact that many companies could offer little guidance as to when their businesses might begin to pick up. As a result, many stocks struggled; and growth stocks, particularly those in the technology sector, suffered the most. The poor showing in the technology sector is reflected in the 12.53% decline of the Nasdaq Composite Index for the period. The S&P 500 Index, an indicator of broad stock market performance, declined 6.70% for the same period. With the globalization of most industries, Europe was not immune to the slowdown in the United States. In Europe, the TMT sector -- technology, media and telecommunications -- was particularly hard hit. While the European markets showed some relative strength early in the semiannual period, corporate earnings forecasts began to deteriorate by period-end. As a result, stocks on many European exchanges declined. Japan continued to be affected by a slowing economy, a banking sector that is mired in bad debt and weak product demand from its trading partners around the world. While select Japanese companies performed well, the broad market declined. The emerging markets of Latin America and Asia faced a number of obstacles. Many of these countries, particularly in Asia, are highly dependent on the United States, Europe and Japan as markets for their goods and services. As economic growth declined in these large industrial regions, many emerging market countries saw their exports shrink. Fewer exports led to lower earnings, and ultimately, to lower stock prices. Debt problems and political concerns were also factors in the performance of the emerging markets. Bad loan problems in Argentina and Turkey and political issues in Indonesia and the Philippines contributed to an uncertain investment environment. 1 PORTFOLIO REVIEW AVERAGE ANNUAL TOTAL RETURNS, PERIODS ENDED 6/30/01
6 MONTHS 1 YEAR 5 YEARS 10 YEARS INCEPTION* GLOBAL EQUITY PORTFOLIO (CLASS H) -12.76% 19.21% 3.69% 4.24% 5.26% GLOBAL EQUITY PORTFOLIO (CLASS I) -12.95 -19.35 N/A N/A -6.21 MSCI WORLD INDEX -10.50 -20.14 8.52 10.51 8.44
* Inception: since commencement of issuance on May 4, 1987 for Class H shares and August 5, 1999 for Class I shares. Index performance is shown as of nearest month end of inception of oldest share class: April 30, 1987. The investment return and the principal value of an investment in the Portfolio will fluctuate, so that an investor's shares, when redeemed, may be worth more or less than their original cost. Returns for periods of less than one year are not annualized. Past performance is no guarantee of future performance. Figures assume reinvestment of all dividends and capital gains distributions, if any, at net asset value on the ex-dividend dates and do not include sales charges. In addition, for the fiscal year ended December 31, 1999 and the period from January 1, 2000 through February 29, 2000, the Portfolio's investment manager voluntarily waived payment of certain fees for Class I shares. Without this waiver performance would have been lower. Performance relates to the Portfolio and does not reflect separate account charges applicable to variable annuity contracts. PORTFOLIO HIGHLIGHTS Our strategy during the semiannual period was based on maintaining a fairly balanced portfolio with overweighted positions in certain technology, pharmaceutical and financial stocks. After declining for several months, U.S. markets rallied in April, as investors began to anticipate a bottom in the economic slowdown. Technology stocks led the rally with a 15% increase in the Nasdaq for the month of April. As is often the case with market rallies, when one sector emerges from the doldrums, others sell off. In this instance, the renewed popularity of technology shares triggered a decline in the Portfolio's defensive stocks, which tend to perform well in difficult economic environments. The upturn in technology performance was brief, however. Unfortunately, negative earnings announcements from many technology companies in May and June engendered a shift in investor sentiment and many stocks gave up their gains. As a result, the U.S. technology stocks in the Portfolio detracted from performance for the period. On the positive side, U.S. financial, media and industrial companies with superior earnings growth prospects benefited the Portfolio's return. The Portfolio's position in Europe, albeit underweighted, negatively affected performance. The telecommunication and media sectors were particularly weak. Relative strength in pharmaceutical, bank and energy stocks offset some of the weakness in other sectors. 2 At the beginning of the year, expectations for Japan were dim as the economy continued to slide toward recession. Nevertheless, the Japanese market and yen were fairly resilient on a relative global basis. Stock selection in Japan was positive, and the Portfolio's Japanese stocks were among its best performers. Pharmaceutical stocks in Japan hampered performance, but financial stocks added to the Portfolio's return. Investments in the Asia/Pacific ex-Japan region were a slight positive. Stocks in Australia, South Korea and Taiwan gained in value, while positions in Hong Kong declined. The Portfolio is well diversified among industries. We continue to own high quality technology stocks that should benefit returns when the market environment improves. We also have a number of large positions in U.S. and European financial stocks. We favor financial stocks for their reasonable valuations and solid prospects for growth over the next few years and because they tend to perform well in a low-inflation environment. Pharmaceutical companies in various regions of the world are also well represented in the Portfolio. Pharmaceutical stocks are fairly defensive in nature and, therefore, they tend to perform well during periods of economic weakness. Earnings for the pharmaceutical companies in the Portfolio register in double-digits and valuations are attractive. In terms of geographic focus, the Portfolio is slightly overweighted in the U.S., Asia and Japan and underweighted in Europe. Because of the recent correction in European equity markets, we may add to the European position in the weeks ahead. During these turbulent times, we continue to seek and hold stocks that have the most attractive valuations and the best growth profiles over the next 12 to 18 months. 3 PORTFOLIO STATISTICS
ASSET ALLOCATION* 6/30/01 12/31/00 -------------------------------------------------------------------------------- United States(1) 37.2% 38.6% International 62.8 61.4 -------------------------------------------------------------------------------- Total 100.0% 100.0% TOP FIVE COUNTRIES* 6/30/01 12/31/00 -------------------------------------------------------------------------------- United States(1) 37.2% United States 38.6% United Kingdom 19.0 United Kingdom 17.5 France 10.1 France 9.5 Germany 6.4 Netherlands 6.1 Japan 5.8 Germany 6.0 -------------------------------------------------------------------------------- Total 78.5% Total 77.7% TOP TEN STOCKS* 6/30/01 12/31/00 -------------------------------------------------------------------------------- Commercial Union 3.9% Commercial Union 3.5% Diageo 2.4 Diageo 1.9 Rhone Poulenc 2.2 ING Groep 1.9 ING Groep 2.0 Rhone Poulenc 1.9 Total Fina 1.8 Exxon Mobil 1.9 J.P. Morgan Chase & Co. 1.8 Zurich Financial Services Group 1.6 Microsoft 1.7 Alcatel 1.5 GlaxoSmithKline 1.5 Munchener Ruckvers AG 1.5 Target 1.5 Schering-Plough 1.5 Munchener Ruckvers AG 1.5 Total Fina 1.4 -------------------------------------------------------------------------------- Total 20.3% Total 18.6% PORTFOLIO CHARACTERISTICS* 6/30/01 12/31/00 -------------------------------------------------------------------------------- Net assets (mm) $6.7 $8.7 Number of Securities 137 160 Stocks 91.8% 98.8% Cash 8.8% 1.8% Liabilities in Excess of Other Assets -0.6% -0.6% -------------------------------------------------------------------------------- TOP FIVE SECTORS* 6/30/01 12/31/00 -------------------------------------------------------------------------------- Financial Services 30.1% Financial Services 29.2% Technology 13.3 Energy 9.0 Consumer Cyclicals 11.1 Consumer Cyclicals 8.8 Consumer Noncyclicals 7.6 Healthcare 8.4 Energy 6.7 Technology 7.7 -------------------------------------------------------------------------------- Total 68.8% Total 63.1%
* Weightings represent percentages of net assets as of the dates indicated. The Portfolio is actively managed and its composition will vary over time. (1) On June 30, 2001, 8.2% of total net assets were in cash and liabilities in excess of other assets. 4 PROPOSED MERGER ANNOUNCEMENT The Portfolio's board of trustees has approved the submission to its shareholders of an Agreement and Plan of Acquisition and Termination under which the Portfolio would transfer substantially all of its assets and stated liabilities to International Portfolio, a series of Alliance Variable Products Series Fund, Inc. ("International Portfolio"). If the Portfolio's shareholders approve the proposed merger, shareholders will receive like shares of International Portfolio in exchange for their Portfolio shares and the Portfolio will cease operations. The merger is expected to be a tax-free reorganization, which means that the Portfolio's shareholders will not realize any gain or loss on their receipt of shares in the merger and neither the Portfolio nor the International Portfolio will realize any gain or loss. Proxy solicitation materials that will be mailed to the Portfolio's shareholders will provide more information about the proposed merger. As of the date hereof, it is expected that these materials will be mailed on or about September 4, 2001. Investors may continue to buy, sell and exchange Portfolio shares as described in the current prospectus prior to the shareholder meeting. If the merger proposal is approved, the Portfolio expects to close to new purchases and exchange purchases approximately five business days prior to the date on which the merger is to be effected. OUTLOOK We are generally optimistic about the global markets over the long term. We believe that the Federal Reserve Board's interest-rate cuts should begin to have a positive effect on the U.S. economy in the future and that a lift in the U.S. economy should help other world markets. Moreover, the period of unfavorable results in the growth area may be coming to an end; the rapid decline in global markets during the last year has corrected much of the valuation disparity between typical growth and value stocks. Our ultimate objective in managing your investments is to help you successfully meet your financial goals. We thank you for your continued support and welcome any comments or questions you may have. Sincerely, /s/ Brian M. Storms BRIAN M. STORMS President and Chief Executive Officer Brinson Advisors, Inc. This letter is intended to assist shareholders in understanding how the Portfolio performed during the six months ended June 30, 2001, and reflects our views at the time of its writing. Of course, these views may change in response to changing circumstances. 5 PORTFOLIO OF INVESTMENTS JUNE 30, 2001 (UNAUDITED)
NUMBER OF SHARES VALUE --------- -------- COMMON STOCKS--91.79% AUSTRALIA--1.55% BANKS--0.52% 1,954 National Australia Bank Ltd. $ 34,934 -------- MEDIA--1.03% 1,870 News Corp. Ltd., ADR 69,471 -------- Total Australia Common Stocks 104,405 -------- AUSTRIA--0.56% ENERGY SOURCES--0.56% 448 OMV AG 37,586 -------- CANADA--0.98% BANKS--0.49% 1,032 Royal Bank of Canada 33,029 -------- ELECTRICAL EQUIPMENT--0.05% 370 Nortel Networks Corp. 3,413 -------- METALS & MINING--0.44% 511 Potash Corp. of Saskatchewan, Inc. 29,331 -------- Total Canada Common Stocks 65,773 -------- FINLAND--0.97% ELECTRICAL EQUIPMENT--0.72% 2,128 Nokia AB OY 48,276 -------- TELECOMMUNICATIONS--0.25% 1,035 Elisa Communications 16,937 -------- Total Finland Common Stocks 65,213 -------- FRANCE--10.12% BANKS--0.96% 740 Banque National Paris 64,467 -------- BUILDING MATERIALS--0.71% 556 Lafarge 47,590 -------- CHEMICALS--0.43% 2,630 Rhodia Inc. S.A 28,974 -------- COMPUTER SOFTWARE & SERVICES--0.18% 165 Cap Gemini S.A 12,025 -------- ELECTRICAL EQUIPMENT--0.23% 570 Alstom 15,873 -------- ENERGY SOURCES--1.75% 844 Total Fina Elf S.A. (Class B) 118,302 -------- ENVIRONMENTAL SERVICES--0.61% 700 Vivendi Universal 40,843 -------- HEALTH & PERSONAL CARE--2.24% 1,889 Rhone Poulenc S.A 150,959 -------- INSURANCE--1.36% 269 Ass Gen De France $ 14,977 2,684 AXA 76,539 -------- 91,516 -------- TELECOMMUNICATIONS--0.98% 2,330 Alcatel 48,771 2,100 Orange S.A.* 17,085 -------- 65,856 -------- UTILITIES--0.67% 1,400 Suez S.A. 45,084 -------- Total France Common Stocks 681,489 -------- GERMANY--6.35% BANKS--1.78% 620 Deutsche Bank AG 44,471 528 Direkt Anlarge Bank* 7,383 1,490 Dresdner Bank AG 68,123 -------- 119,977 -------- DIVERSIFIED-INDUSTRIAL--0.79% 870 Siemens AG 53,453 -------- DRUGS & MEDICINE--0.39% 500 Schering AG 26,271 -------- INSURANCE--1.99% 220 Ergo Versicherungs 32,375 364 Munchener Ruckvers AG 101,549 -------- 133,924 -------- RETAIL--0.78% 1,400 Metro AG 52,345 -------- UTILITIES--0.62% 800 Veba AG 41,993 -------- Total Germany Common Stocks 427,963 -------- GREECE--0.14% TELECOMMUNICATIONS--0.14% 1,460 Hellenic Telecommunications, ADR 9,359 -------- IRELAND--0.58% BANKS--0.58% 3,919 Bank of Ireland 38,862 -------- ISRAEL--0.31% ELECTRICAL EQUIPMENT--0.31% 597 Orbotech Lt* 20,632 -------- ITALY--1.38% BANKS--0.76% 4,000 San Paolo - IMI SPA 51,321 --------
6
NUMBER OF SHARES VALUE --------- -------- COMMON STOCKS--(CONTINUED) ITALY--(CONCLUDED) INSURANCE--0.62% 3,410 Ras $ 41,960 -------- Total Italy Common Stocks 93,281 -------- JAPAN--5.82% BANKS--0.48% 5,000 Asahi Bank 10,825 4 UFJ Holdings, Inc. 21,522 -------- 32,347 -------- COMPUTER HARDWARE--0.68% 200 Canon, Inc. 8,083 1,000 Fujitsu 10,504 2,000 NEC Corp. 27,023 -------- 45,610 -------- CONSUMER DURABLES--0.68% 700 Sony Corp. 46,027 -------- DRUGS & MEDICINE--0.45% 2,000 Chugai Pharmaceutical Co. 30,423 -------- ELECTRONIC COMPONENTS & INSTRUMENTS--0.47% 6,000 Toshiba Corp. 31,705 -------- ELECTRONIC EQUIPMENT--0.35% 1,000 Furukawa Electric 7,979 1,000 Matsushita Electric Industrial Co. Ltd. 15,652 -------- 23,631 -------- FINANCIAL SERVICES--1.05% 4,000 Nikko Securities Co. Ltd. 32,042 2,000 Nomura Securities Co. Ltd. 38,329 -------- 70,371 -------- HEALTH & PERSONAL CARE--0.34% 500 Takeda Chemical Industries 23,254 -------- RETAIL--0.49% 400 Yamada Denki Co. 32,716 -------- SEMICONDUCTOR--0.26% 200 Kyocera Corp. 17,641 -------- TELECOMMUNICATIONS--0.26% 1 NTT Mobile Communication 17,400 -------- TELEPHONE COMPANIES--0.31% 4 Nippon Telephone & Telegraph Corp. 20,848 -------- Total Japan Common Stocks 391,973 -------- KOREA--0.59% ELECTRICAL EQUIPMENT--0.44% 200 Samsung Electronic $ 29,527 -------- TELECOMMUNICATIONS--0.15% 479 Korea Telecom Corp. 10,529 -------- Total Korea Common Stocks 40,056 -------- NETHERLANDS--5.78% BANKS--2.02% 2,080 ING Groep N.V.* 136,080 -------- CHEMICALS--0.59% 938 Akzo Nobel N.V. 39,745 -------- COMPUTER SERVICES--0.13% 2,150 Getronics N.V. 8,928 -------- FOOD--0.89% 912 Ahold Kon N.V. 28,596 812 Numico Kon N.V. 31,193 -------- 59,789 -------- FOOD & HOUSEHOLD PRODUCTS--0.59% 660 Unilever N.V. 39,600 -------- PAPER & FOREST PRODUCTS--0.29% 2,117 Buhrmann N.V. 19,986 -------- SEMICONDUCTOR--1.07% 2,722 Koninklijke Philips Electronics N.V 72,225 -------- TELECOMMUNICATIONS--0.20% 1,607 Kon KPN N.V. 9,124 1,674 United Pan-Europe Communications N.V.* 4,256 -------- 13,380 -------- Total Netherlands Common Stocks 389,733 -------- NORWAY--0.21% ENERGY RESERVES & PRODUCTION--0.21% 1,394 Petroleum Geo Services* 14,120 -------- PORTUGAL--1.17% RAILROADS--1.17% 9,285 Brisa Auto Estrada 78,686 -------- SPAIN--0.60% TELEPHONE COMPANIES--0.60% 700 Telefonica S.A. 8,637 859 Telefonica S.A., Class A 31,989 -------- 40,626 --------
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NUMBER OF SHARES VALUE --------- -------- COMMON STOCKS--(CONTINUED) SWEDEN--3.03% BANKS--1.04% 12,264 Nordbanken Holding $ 69,932 --------- ELECTRICAL EQUIPMENT--0.68% 8,384 Ericsson LM B Shares 45,880 --------- FINANCIAL SERVICES--1.31% 6,910 Investor AB 88,019 --------- Total Sweden Common Stocks 203,831 --------- SWITZERLAND--3.65% BANKS--1.15% 542 UBS AG 77,687 --------- CHEMICALS--0.02% 20 Syngenta AG* 1,052 --------- DRUGS & MEDICINE--1.31% 2,440 Novartis AG 88,351 --------- INSURANCE--1.17% 231 Zurich Financial Services Group 78,821 --------- Total Switzerland Common Stocks 245,911 --------- UNITED KINGDOM--18.98% BEVERAGES & TOBACCO--2.42% 14,863 Diageo PLC 163,266 --------- BUILDING MATERIALS & COMPONENTS--0.46% 3,200 RMC Group 30,870 --------- COMPUTER SERVICES--0.26% 2,470 Misys 17,288 --------- DEFENSE/AEROSPACE--0.58% 11,900 Rolls-Royce PLC 39,299 --------- DRUGS & MEDICINE--1.71% 239 AstraZeneca PLC 11,056 3,690 GlaxoSmithKline PLC 103,933 --------- 114,989 --------- ELECTRICAL POWER--0.15% 2,940 Marconi PLC 10,475 --------- ELECTRONIC COMPONENTS & INSTRUMENTS--0.17% 3,630 Spirent PLC 11,298 --------- ENERGY RESERVES & PRODUCTION--1.35% 11,086 BP Amoco 91,254 --------- FOOD & HOUSEHOLD PRODUCTS--1.50% 5,015 Reckitt & Colman PLC 72,392 3,380 Unilever PLC 28,513 --------- 100,905 --------- GAS/WATER UTILITIES--0.39% 6,630 BG Group PLC $ 26,167 --------- INFORMATION & COMPUTER SERVICES--0.41% 2,800 WPP Group PLC 27,603 --------- INSURANCE--5.17% 19,000 Commercial Union PLC 263,028 11,300 Royal & Sun Alliance 85,139 --------- 348,167 --------- LONG DISTANCE & PHONE COMPANIES--0.73% 4,500 British Telecommunications PLC 28,328 3,500 Cable & Wireless PLC 20,616 --------- 48,944 --------- MEDIA--1.43% 17,191 Aegis Group PLC 25,421 5,001 Carlton Communications PLC 23,664 3,529 United Business Media PLC* 28,726 5,355 United Business Media PLC, B Shares 18,552 --------- 96,363 --------- SECURITIES & ASSET MANAGEMENT--1.01% 3,936 Amvescap PLC 68,457 --------- TRANSPORTATION--0.22% 6,630 Lattice Group 14,822 --------- WIRELESS TELECOMMUNICATIONS--1.02% 30,947 Vodafone Group PLC 68,643 --------- Total United Kingdom Common Stocks 1,278,810 --------- UNITED STATES--29.02% BANKS--1.76% 2,651 J.P. Morgan Chase & Co. 118,235 --------- COMPUTER HARDWARE--0.60% 2,233 Cisco Systems, Inc.* 40,641 --------- COMPUTER SOFTWARE--3.10% 850 IBM Corp. 96,050 1,548 Microsoft Corp.* 113,004 --------- 209,054 --------- DEFENSE/AEROSPACE--0.76% 696 Honeywell, Inc. 24,353 663 TRW, Inc. 27,183 --------- 51,536 --------- DRUGS & MEDICINE--2.62% 2,398 Pfizer, Inc. 96,040 2,229 Schering-Plough Corp. 80,779 --------- 176,819 ---------
8
NUMBER OF SHARES VALUE --------- -------- COMMON STOCKS--(CONCLUDED) UNITED STATES--(CONTINUED) ENERGY RESERVES & PRODUCTION--2.57% 713 Phillips Petroleum Co. $ 40,641 1,583 Royal Dutch Petroleum Co., ADR 92,242 908 Tosco Corp. 39,997 --------- 172,880 --------- ENTERTAINMENT--0.43% 559 Viacom, Inc., Class B* 28,928 --------- FINANCIAL SERVICES--3.64% 1,780 Citigroup, Inc. 94,055 1,000 Household International, Inc. 66,700 1,286 MBNA Corp. 42,374 706 Providian Corp. 41,795 --------- 244,924 --------- INDUSTRIAL COMPONENTS--1.92% 716 Ingersoll Rand Co. 29,499 734 Mettler-Toledo International, Inc.* 31,745 930 United Technologies Corp. 68,132 --------- 129,376 --------- INDUSTRIAL SERVICES & SUPPLIES--0.83% 1,021 Tyco International Ltd., ADR 55,644 --------- MANUFACTURING-HIGH TECHNOLOGY--0.59% 2,395 Motorola, Inc. 39,661 --------- MEDIA--0.47% 598 AOL Time Warner, Inc.* 31,694 --------- MOTOR VEHICLES & PARTS--1.13% 466 Johnson Controls, Inc. 33,771 1,210 Lear Corp.* 42,229 --------- 76,000 --------- OIL SERVICES--0.28% 463 Transocean Sedco Forex, Inc. $ 19,099 --------- PAPER & FOREST PRODUCTS--1.48% 534 International Paper Co. 19,064 1,467 Weyerhaeuser Co. 80,641 --------- 99,705 --------- PUBLISHING--1.61% 1,225 Knight-Ridder, Inc. 72,642 849 New York Times Co., Class A 35,658 --------- 108,300 --------- RETAIL--1.53% 2,978 Target Corp. 103,039 --------- SECURITIES & ASSET MANAGEMENT--1.24% 1,303 Morgan Stanley Dean Witter & Co. 83,692 --------- SEMICONDUCTOR--1.19% 1,342 Intel Corp. 39,253 747 JDS Uniphase Corp.* 9,338 1,000 Texas Instruments, Inc. 31,500 --------- 80,091 --------- TELECOMMUNICATIONS--0.48% 2,176 WorldCom, Inc. 30,899 87 WorldCom, Inc.- MCI Group* 1,402 --------- 32,301 --------- TELEPHONE COMPANIES--0.79% 1,000 Verizon Communications 53,500 --------- Total United States Common Stocks 1,955,119 --------- Total Common Stocks (cost--$7,046,982) 6,183,428 --------- PRINCIPAL AMOUNT MATURITY INTEREST (000) DATE RATE VALUE --------- -------- -------- ---------- REPURCHASE AGREEMENT--8.83% $595 Repurchase Agreement dated 06/29/01 with State Street Bank & Trust Co., collateralized by $618,000 U.S. Treasury Bills, 3.310% due 12/27/01 (value--$607,185); proceeds: $595,195 (cost--$595,000) 07/02/01 3.930% 595,000 ---------- Total Investments (cost--$7,641,982)--100.62% 6,778,428 .Liabilities in excess of other assets--(0.62)% 42,083) . ---------- Net Assets--100.00% $6,736,345 . ==========
---------- * Non-income producing security. ADR American Depositary Receipt. See accompanying notes to financial statements 9 STATEMENT OF ASSETS AND LIABILITIES JUNE 30, 2001 (UNAUDITED) ASSETS Investments in securities, at value (cost--$7,641,982) $ 6,778,428 Cash (including cash denominated in foreign currencies, at value) 6,137 Receivable for foreign taxes withheld 9,168 Dividends and interest receivable 5,802 Other assets 3,020 ----------- Total assets 6,802,555 ----------- LIABILITIES Payable to affiliate 4,358 Accrued expenses and other liabilities 61,852 ----------- Total liabilities 66,210 ----------- NET ASSETS Beneficial interest shares--$0.001 par value (unlimited amount authorized) 7,547,616 Undistributed net investment income 8,789 Accumulated net realized gains from investments, futures and foreign currency transactions 44,232 Net unrealized depreciation of investments and other assets and liabilities denominated in foreign currencies (864,292) ----------- Net assets $ 6,736,345 =========== CLASS H Net assets $ 6,218,279 ----------- Shares outstanding 641,645 ----------- Net asset value, offering price and redemption value per share $9.69 ===== CLASS I Net assets $ 518,066 ----------- Shares outstanding 53,760 ----------- Net asset value, offering price and redemption value per share $9.64 =====
See accompanying notes to financial statements 10 STATEMENT OF OPERATIONS
FOR THE SIX MONTHS ENDED JUNE 30, 2001 (UNAUDITED) ------------- INVESTMENT INCOME: Dividends (net of foreign withholding taxes of $9,144) $ 74,901 Interest 14,904 ----------- 89,805 ----------- EXPENSES: Investment management and administration 28,437 Professional fees 19,720 Reports and notices to shareholders 15,575 Custody and accounting 9,479 Trustees' fees 3,750 Transfer agency and related services fees 1,500 Distribution fees-Class I 687 Other expenses 1,809 ----------- 80,957 ----------- Net investment income 8,848 ----------- REALIZED AND UNREALIZED GAINS (LOSSES) FROM INVESTMENT ACTIVITIES: Net realized gains (losses) from: Investments 130,920 Foreign currency transactions (5,452) Net change in unrealized appreciation/depreciation of: Investments (1,199,839) Other assets and liabilities denominated in foreign currencies (698) ----------- NET REALIZED AND UNREALIZED LOSSES FROM INVESTMENT ACTIVITIES (1,075,069) ----------- NET DECREASE IN NET ASSETS RESULTING FROM OPERATIONS $(1,066,221) ===========
See accompanying notes to financial statements 11 STATEMENT OF CHANGES IN NET ASSETS
FOR THE SIX MONTHS ENDED FOR THE JUNE 30, 2001 YEAR ENDED (UNAUDITED) DECEMBER 31, 2000 ------------- ----------------- FROM OPERATIONS: Net investment income $ 8,848 $ 12,997 Net realized gains from investments, futures and foreign currency transactions 125,468 1,124,335 Net change in unrealized appreciation/depreciation of investments, futures and other assets and liabilities denominated in foreign currencies (1,200,537) (2,201,237) ----------- ------------ Net decrease in net assets resulting from operations (1,066,221) (1,063,905) ----------- ------------ DIVIDENDS AND DISTRIBUTIONS TO SHAREHOLDERS FROM: Net investment income-Class H -- (104,192) Net investment income-Class I -- (4,746) Net realized gains from investments-Class H (1,065,145) (1,144,750) Net realized gains from investments-Class I (81,745) (52,147) ----------- ------------ Total dividends and distributions to shareholders (1,146,890) (1,305,835) ----------- ------------ FROM BENEFICIAL INTEREST TRANSACTIONS: Net proceeds from the sale of shares 81,829 731,332 Cost of shares repurchased (1,024,703) (4,324,378) Proceeds from dividends reinvested 1,146,890 1,305,835 ----------- ------------ Net increase (decrease) in net assets from beneficial interest transactions 204,016 (2,287,211) ----------- ------------ Net decrease in net assets (2,009,095) (4,656,951) NET ASSETS: Beginning of period 8,745,440 13,402,391 ----------- ------------ End of period (including undistributed net investment income of $8,789 at June 30, 2001) $ 6,736,345 $ 8,745,440 =========== ============
See accompanying notes to financial statements 12 NOTES TO FINANCIAL STATEMENTS (UNAUDITED) ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES Brinson Series Trust--Global Equity Portfolio (the "Portfolio") is a diversified portfolio of Brinson Series Trust (the "Fund"), which is organized under Massachusetts law pursuant to an Amended and Restated Declaration of Trust dated February 11, 1998, as amended, and is registered with the Securities and Exchange Commission under the Investment Company Act of 1940, as amended, as an open-end management investment company. The Fund operates as a series company currently offering thirteen portfolios. Shares of the Portfolio are offered to insurance company separate accounts which fund certain variable contracts. Currently, the Portfolio offers Class H and Class I shares. Each class represents interests in the same assets of the Portfolio, and the classes are identical except for differences in their distribution charges. Both classes have equal voting privileges except that Class I has exclusive voting rights with respect to its distribution plan. Class H has no distribution plan. The Fund accounts separately for the assets, liabilities and operations for each portfolio. Expenses directly attributable to each portfolio are charged to that portfolio's operations; expenses which are applicable to all portfolios are allocated among them on a pro rata basis. The preparation of financial statements in accordance with accounting principles generally accepted in the United States requires the Fund's management to make estimates and assumptions that affect the reported amounts and disclosures in the financial statements. Actual results could differ from those estimates. The following is a summary of significant accounting policies: VALUATION OF INVESTMENTS--The Portfolio calculates its net asset value based on the current market value for its portfolio securities. The Portfolio normally obtains market values for its securities from independent pricing sources. Independent pricing sources may use reported last sale prices, current market quotations or valuations from computerized "matrix" systems that derive values based on comparable securities. Securities traded in the over-the-counter ("OTC") market and listed on The Nasdaq Stock Market, Inc. ("Nasdaq") normally are valued at the last sale price on Nasdaq prior to valuation. Other OTC securities are valued at the last bid price available prior to valuation. Securities which are listed on U.S. and foreign stock exchanges normally are valued at the last sale price on the day the securities are valued or, lacking any sales on such day, at the last available bid price. In cases where securities are traded on more than one exchange, the securities are valued on the exchange designated as the primary market by Brinson Advisors, Inc. ("Brinson Advisors", formerly known as Mitchell Hutchins Asset Management Inc.), the investment manager and administrator of the Portfolio, or by Alliance Capital Management L.P. ("Alliance Capital") the Portfolio's sub-advisor. Brinson Advisors is an indirect wholly owned asset management subsidiary of UBS AG, an internationally diversified organization with headquarters in Zurich, Switzerland and operations in many areas of the financial services industry. If a market value is not available from an independent pricing source for a particular security, that security is valued at fair value as determined in good faith by or under the direction of the Fund's board of trustees (the "Board"). The amortized cost method of valuation, which approximates market value, generally is used to value short-term debt instruments with sixty days or less remaining to maturity, unless the Board determines that this does not represent fair value. All investments quoted in foreign currencies will be valued daily in U.S. dollars on the basis of the foreign currency exchange rates prevailing at the time such valuation is determined by the Portfolio's custodian. 13 Foreign currency exchange rates are generally determined prior to the close of the New York Stock Exchange ("NYSE"). Occasionally, events affecting the value of foreign investments and such exchange rates occur between the time at which they are determined and the close of the NYSE, which will not be reflected in the computation of the Portfolio's net asset value. If events materially affecting the value of such securities or currency exchange rates occur during such time periods, the securities will be valued at their fair value as determined in good faith by or under the direction of the Board. REPURCHASE AGREEMENTS--The Portfolio's custodian takes possession of the collateral pledged for investments in repurchase agreements. The underlying collateral is valued daily on a mark-to-market basis to ensure that the value, including accrued interest, is at least equal to the repurchase price. In the event of default of the obligation to repurchase, the Portfolio has the right to liquidate the collateral and apply the proceeds in satisfaction of the obligation. Under certain circumstances, in the event of default or bankruptcy by the other party to the agreement, realization and/or retention of the collateral may be subject to legal proceedings. The Portfolio may participate in joint repurchase agreement transactions with other funds managed, advised or sub-advised by Brinson Advisors. INVESTMENT TRANSACTIONS AND INVESTMENT INCOME--Investment transactions are recorded on the trade date. Realized gains and losses from investment transactions and foreign exchange transactions are calculated using the identified cost basis. Dividend income is recorded on the ex-dividend date ("ex-date") (except in the case of certain foreign dividends which are recorded as soon after the ex-date as, using reasonable diligence, Alliance Capital becomes aware of such dividends). Income, expenses (excluding class-specific expenses) and realized/unrealized gains/losses are allocated proportionately to each class of shares based upon the relative net asset value of outstanding shares (or the value of dividend-eligible shares, as appropriate) of each class at the beginning of the day (after adjusting for current capital share activity of the respective classes). Class-specific expenses are charged directly to the applicable class of shares. FOREIGN CURRENCY TRANSLATIONS--The books and records of the Portfolio are maintained in U.S. dollars. Foreign currency amounts are translated into U.S. dollars as follows: (1) the foreign currency market value of investment securities and other assets and liabilities stated in foreign currencies are translated at the exchange rates prevailing at the end of the period; and (2) purchases, sales, income and expenses are translated at the rate of exchange prevailing on the respective dates of such transactions. The resulting exchange gains and losses are included in the Statement of Operations. Although the net assets and the market values of the Portfolio securities are presented at the foreign exchange rates at the end of the period, the Portfolio does not generally isolate the effects of fluctuations in foreign exchange rates from the effects of fluctuations in the market prices of securities. However, the Portfolio does isolate the effect of fluctuations in foreign exchange rates when determining the realized gain or loss upon the sale or maturity of foreign currency-denominated debt obligations pursuant to federal income tax regulations. Certain foreign exchange gains and losses included in realized and unrealized gains and losses are included in or are a reduction of ordinary income for income tax reporting purposes. Net realized foreign currency gain (loss) is treated as ordinary income for income tax reporting purposes. Gains/losses from translating foreign currency-denominated assets (other than investments) and liabilities at the year-end exchange rates are included in the change in unrealized appreciation/depreciation of other assets and liabilities denominated in foreign currencies. 14 FUTURES CONTRACTS--Upon entering into a financial futures contract, the Portfolio is required to pledge to a broker an amount of cash and/or U.S. government securities equal to a certain percentage of the contract amount. This amount is known as the "initial margin." Subsequent payments, known as "variation margin", are made or received by the Portfolio each day, depending on the daily fluctuations in the value of the underlying financial futures contracts. Such variation margin is recorded for financial statement purposes on a daily basis as an unrealized gain or loss until the financial futures contract is closed, at which time the net gain or loss is reclassified to realized. Using financial futures contracts involves various market risks. The maximum amount at risk from the purchase of a futures contract is the contract value. The Portfolio may use financial futures contracts for hedging purposes and to adjust exposure to U.S. and foreign equity markets in connection with a reallocation of the Portfolio's assets. However, imperfect correlations between futures contracts and the related securities or markets, or market disruptions, do not normally permit full control of these risks at all times. DIVIDENDS AND DISTRIBUTIONS--Dividends and distributions to shareholders are recorded on the ex-date. The amount of dividends and distributions is determined in accordance with federal income tax regulations, which may differ from accounting principles generally accepted in the United States. These "book/tax" differences are either considered temporary or permanent in nature. To the extent these differences are permanent in nature, such amounts are reclassified within the capital accounts based on their federal tax-basis treatment; temporary differences do not require reclassification. CONCENTRATION OF RISK Investing in securities of foreign issuers and currency transactions may involve certain considerations and risks not typically associated with investments in the United States. These risks include revaluation of currencies, adverse fluctuations in foreign currency values and possible adverse political, social and economic developments, including those particular to a specific industry, country or region, which could cause the securities and their markets to be less liquid and prices more volatile than those of comparable U.S. companies and U.S. government securities. These risks are greater with respect to securities of issuers located in emerging market countries in which the Portfolio is authorized to invest. The ability of the issuers of debt securities held by the Portfolio to meet their obligations may be affected by economic and political developments particular to a specific industry, country or region. INVESTMENT MANAGER AND ADMINISTRATOR The board has approved an investment management and administration contract between the Fund and Brinson Advisors ("Management Contract"), under which Brinson Advisors serves as investment manager and administrator of the Portfolio. In accordance with the Management Contract, the Portfolio pays Brinson Advisors an investment management and administration fee, which is accrued daily and paid monthly, at an annual rate of 0.75% of the Portfolio's average daily net assets. Brinson Advisors has entered into a sub-advisory contract with Alliance Capital dated March 1, 2001 ("Alliance Capital Contract"), pursuant to which Alliance Capital serves as investment sub-advisor for the Portfolio. Under the Alliance Capital Contract, Brinson Advisors (not the Portfolio) is obligated to pay Alliance Capital a fee, computed daily and paid monthly at the annual rate of 0.375% of the Portfolio's average daily net assets. At June 30, 2001, the Portfolio owed Brinson Advisors $4,250 in investment management and administration fees. 15 For the six months ended June 30, 2001, the Portfolio did not pay brokerage commissions to UBS PaineWebber Inc. ("UBS PaineWebber(SM)*"), an indirect wholly owned subsidiary of UBS AG, or any other affiliated broker-dealer for transactions executed on behalf of the Portfolio. DISTRIBUTION PLAN Class I shares are offered to insurance company separate accounts where the related insurance companies receive payments for their services in connection with the distribution of the Portfolio's Class I shares. Under the plan of distribution, the Portfolio pays Brinson Advisors a monthly distribution fee at the annual rate of 0.25% of the average daily net assets of Class I shares. Brinson Advisors pays the entire distribution fee to the insurance companies. At June 30, 2001, the Portfolio owed Brinson Advisors $108 in distribution fees. SECURITIES LENDING The Portfolio may lend securities up to 30% of its total assets to qualified broker-dealers or institutional investors. The loans are secured at all times by cash or U.S. government securities in an amount at least equal to the market value of the securities loaned, plus accrued interest and dividends, determined on a daily basis and adjusted accordingly. The Portfolio will regain record ownership of loaned securities to exercise certain beneficial rights; however, the Portfolio may bear the risk of delay in recovery of, or even loss of rights in, the securities loaned should the borrower fail financially. The Portfolio receives compensation, which is included in interest income, for lending its securities from interest earned on the cash, cash equivalents or U.S. government securities held as collateral, net of fee rebates paid to the borrower plus reasonable administrative and custody fees. For the six months ended June 30, 2001, the Portfolio had no securities lending activity. UBS PaineWebber also has been approved as a borrower under the Portfolio's securities lending program. BANK LINE OF CREDIT The Portfolio may participate with other funds managed, advised or sub-advised by Brinson Advisors in a $200 million committed credit facility ("Facility") to be utilized for temporary financing until the settlement of sales or purchases of portfolio securities, the repurchase or redemption of shares of the Portfolio at the request of the shareholders or other temporary or emergency purposes. In connection therewith, the Portfolio has agreed to pay a commitment fee, pro rata, based on the relative asset size of the funds in the Facility. Interest is charged to the Portfolio at rates based on prevailing market rates in effect at the time of borrowings. For the six months ended June 30, 2001, the Portfolio did not borrow under the Facility. INVESTMENTS IN SECURITIES For federal income tax purposes, the cost of securities owned at June 30, 2001 was substantially the same as the cost of securities for financial statement purposes. ---------- * UBS PaineWebber is a service mark of UBS AG. 16 At June 30, 2001, the components of net unrealized depreciation of investments were as follows: Gross appreciation (investments having an excess of value over cost) $ 575,497 Gross depreciation (investments having an excess of cost over value) (1,439,051) ---------- Net unrealized depreciation of investments $ (863,554) ==========
For the six months ended June 30, 2001, aggregate purchases and sales of portfolio securities, excluding short-term securities, were $19,335 and $1,406,251, respectively. FEDERAL TAX STATUS The Portfolio intends to distribute all of its taxable income and to comply with the requirements of the Internal Revenue Code applicable to regulated investment companies. Accordingly, no provision for federal income taxes is required. In addition, by distributing during each calendar year, substantially all of its net investment income, capital gains and certain other amounts, if any, the Portfolio intends not to be subject to a Federal excise tax. SHARES OF BENEFICIAL INTEREST There is an unlimited amount of $0.001 par value shares of beneficial interest authorized. Transactions in shares of beneficial interest were as follows:
CLASS H CLASS I SIX MONTHS ENDED ------------------------- ------------------- JUNE 30, 2001: SHARES AMOUNT SHARES AMOUNT ------- ----------- ------- -------- Shares sold 5,829 $ 61,321 1,941 $ 20,508 Shares repurchased (90,804) (983,796) (3,498) (40,907) Dividends reinvested 108,467 1,065,145 8,358 81,745 ------- ----------- ------- -------- Net increase 23,492 $ 142,670 6,801 $ 61,346 ======= =========== ======= ======== YEAR ENDED DECEMBER 31, 2000: Shares sold 23,259 $ 354,082 25,507 $377,250 Shares repurchased (293,638) (4,232,345) (6,351) (92,033) Dividends reinvested 85,427 1,248,942 3,987 56,893 -------- ----------- ------- -------- Net increase (decrease) (184,952) $(2,629,321) 23,053 $342,110 ======== =========== ======= ========
17 FINANCIAL HIGHLIGHTS Selected data for a share of beneficial interest outstanding throughout each period is presented below:
CLASS H ------------------------------------------------------------------------ FOR THE SIX MONTHS ENDED FOR THE YEARS ENDED DECEMBER 31, JUNE 30, 2001 --------------------------------------------------------- (UNAUDITED) 2000# 1999 1998 1997 1996 ----------- ------- -------- -------- -------- -------- Net asset value, beginning of period $ 13.15 $ 16.21 $ 13.74 $ 14.62 $ 13.74 $ 12.00 --------- ------- -------- -------- -------- -------- Net investment income (loss) 0.01 0.02 (0.03) 0.08 0.04 0.07 Net realized and unrealized gains (losses) from investments, futures and foreign currency transactions (1.66) (1.42) 2.56 1.92 0.94 1.75 --------- ------- -------- -------- -------- -------- Net increase (decrease) from investment operations (1.65) (1.40) 2.53 2.00 0.98 1.82 --------- ------- -------- -------- -------- -------- Dividends from net investment income -- (0.14) (0.05) -- (0.04) (0.08) Distributions from net realized gains from investment activities (1.81) (1.52) (0.01) (2.88) (0.06) -- --------- ------- -------- -------- -------- -------- Total dividends and distributions to shareholders (1.81) (1.66) (0.06) (2.88) (0.10) (0.08) --------- ------- -------- -------- -------- -------- Net asset value, end of period $ 9.69 $ 13.15 $ 16.21 $ 13.74 $ 14.62 $ 13.74 ========= ======= ======== ======== ======== ======== Total investment return(1) (12.76)% (9.69)% 18.47% 13.50% 7.16% 15.14% ========= ======= ======== ======== ======== ======== Ratios/supplemental data: Net assets, end of period (000's) $ 6,218 $ 8,129 $ 13,015 $ 15,799 $ 21,215 $ 25,701 Expenses to average net assets, before waiver from manager 2.12%* 1.74% 1.85% 1.33% 1.07% 1.10% Expenses to average net assets, after waiver from manager 2.12%* 1.74% 1.85% 1.33% 1.07% 1.10% Net investment income (loss) to average net assets, before waiver from manager 0.25%* 0.14% 0.13% 0.46% 0.26% 0.46% Net investment income (loss) to average net assets, after waiver from manager 0.25%* 0.14% 0.13% 0.46% 0.26% 0.46% Portfolio turnover 0% 99% 63% 154% 81% 44%
---------- + Commencement of issuance of shares. # Alliance Capital Management L.P. has served as the Portfolio's sub-advisor since October 10, 2000. Prior to that date, Brinson Advisors, Inc. and Invista Capital Management, LLC managed the Portfolio's investments. * Annualized. (1) Total investment return is calculated assuming a $10,000 investment on the first day of each period reported, reinvestment of all dividends and distributions, if any, at net asset value on the ex-dividend dates and a sale at net asset value on the last day of each period reported. The figures do not include additional contract level charges; results would be lower if such charges were included. Total investment return for periods of less than one year has not been annualized. 18
CLASS I ------------------------------------------------- FOR THE PERIOD FOR THE SIX FOR THE AUGUST 5, 1999+ MONTHS ENDED YEAR ENDED THROUGH JUNE 30, 2001 DECEMBER 31, DECEMBER 31, (UNAUDITED) 2000# 1999 ------------- ----------- --------------- Net asset value, beginning of period $ 13.12 $ 16.20 $ 14.43 -------- ------- ------- Net investment income (loss) (0.01) (0.01) 0.01 Net realized and unrealized gains (losses) from investments, futures and foreign currency transactions (1.66) (1.41) 1.82 -------- ------- ------- Net increase (decrease) from investment operations (1.67) (1.42) 1.83 -------- ------- ------- Dividends from net investment income -- (0.14) (0.05) Distributions from net realized gains from investment activities (1.81) (1.52) (0.01) -------- ------- ------- Total dividends and distributions to shareholders (1.81) (1.66) (0.06) -------- ------- ------- Net asset value, end of period $ 9.64 $ 13.12 $ 16.20 ======== ======= ======= Total investment return(1) (12.95)% (9.82)% 12.74% ======== ======= ======= Ratios/supplemental data: Net assets, end of period (000's) $ 518 $ 616 $ 387 Expenses to average net assets, before waiver from manager 2.37%* 2.01% 2.25%* Expenses to average net assets, after waiver from manager 2.37%* 1.98% 2.00%* Net investment income (loss) to average net assets, before waiver from manager (0.02)%* (0.18)% (0.89)%* Net investment income (loss) to average net assets, after waiver from manager (0.02)%* (0.15)% (0.64)%* Portfolio turnover 0% 99% 63%
---------- + Commencement of issuance of shares. # Alliance Capital Management L.P. has served as the Portfolio's sub-advisor since October 10, 2000. Prior to that date, Brinson Advisors, Inc. and Invista Capital Management, LLC managed the Portfolio's investments. * Annualized. (1) Total investment return is calculated assuming a $10,000 investment on the first day of each period reported, reinvestment of all dividends and distributions, if any, at net asset value on the ex-dividend dates and a sale at net asset value on the last day of each period reported. The figures do not include additional contract level charges; results would be lower if such charges were included. Total investment return for periods of less than one year has not been annualized. 19 SHAREHOLDER INFORMATION (UNAUDITED) At a Special Meeting of Shareholders held on March 1, 2001, the shareholders of the Fund approved the following proposals, as indicated below:
SHARES SHARES VOTED SHARES VOTED FOR AGAINST ABSTAIN PROPOSAL 1 --------- ------------ ------- TO APPROVE OR DISAPPROVE A NEW INVESTMENT MANAGEMENT AND ADMINISTRATION CONTRACT BETWEEN BRINSON SERIES TRIST ("TRUST") AND BRINSON ADVISORS, INC. ("BRINSON ADVISORS") (FORMERLY MITCHELL HUTCHINS ASSET MANAGEMENT INC.) WITH RESPECT TO GLOBAL EQUITY PORTFOLIO ("FUND") 333,631 0 276,772 SHARES SHARES VOTED SHARES VOTED FOR AGAINST ABSTAIN PROPOSAL 2 --------- ------------ ------- TO APPROVE OR DISAPPROVE A NEW SUB-ADVISORY CONTRACT BETWEEN BRINSON ADVISORS AND ALLIANCE CAPITAL MANAGEMENT L.P. WITH RESPECT TO THE FUND 333,631 0 276,772
20 THE FINANCIAL INFORMATION INCLUDED HEREIN IS TAKEN FROM THE RECORDS OF THE PORTFOLIO WITHOUT EXAMINATION BY INDEPENDENT AUDITORS WHO DO NOT EXPRESS AN OPINION THEREON. BRINSON ADVISORS (C)2001 Brinson Advisors, Inc. All Rights Reserved BRINSON SERIES TRUST GLOBAL INCOME PORTFOLIO JUNE 30, 2001 SEMIANNUAL REPORT BRINSON SERIES TRUST--GLOBAL INCOME PORTFOLIO SEMIANNUAL REPORT August 15, 2001 Dear Contract Owner, We present you with the semiannual report for Brinson Series Trust--Global Income Portfolio for the six months ended June 30, 2001. MARKET REVIEW [GRAPHIC] In the first six months of 2001, the economic slowdown in the United States had a larger impact on Europe, Japan and the emerging markets than previously anticipated. In the United States, the correction in the technology and telecommunications sectors of the economy continued, as companies reported poor earnings forecasts that disappointed equity and bond markets. Furthermore, economic releases indicate a declining manufacturing sector and rising jobless claims. In order to help stimulate economic growth, the U.S. Federal Reserve Board aggressively reduced short-term interest rates six times during the six months ended June 30, 2001 for a total rate cut of 2.75%. Central banks around the world also trimmed interest rates although not to the same extent as the United States. The U.S. bond market, as measured by the Lehman Brothers Aggregate Bond Index, was one of the strongest performing fixed-income markets in the world returning 3.62% for the six months ended June 30, 2001. The U.S. market benefited from lower interest rates and renewed investor interest in fixed-income securities, as investors sought relief from the turbulent stock market. However, the Salomon Smith Barney World Government Bond Index (WGBI) (unhedged) fell 4.56% during the same period. Global government bond markets had a disappointing six months, despite successive reductions in official rates. PORTFOLIO REVIEW AVERAGE ANNUAL TOTAL RETURNS, PERIODS ENDED 6/30/01
6 MONTHS 1 YEAR 5 YEARS 10 YEARS INCEPTION* GLOBAL INCOME PORTFOLIO (CLASS H) -3.17% 1.27% 2.92% 5.03% 5.98% WGBI (UNHEDGED) -4.56 -3.07 2.44 6.58 6.35
* Inception: since commencement of issuance on May 1, 1988. Index performance is shown as of nearest month end of inception of Class H shares: April 30, 1988. The investment return and the principal value of an investment will fluctuate, so that an investor's shares, when redeemed, may be worth more or less than their original cost. Returns for periods of less than one year are not annualized. Past performance is no guarantee of future performance. Figures assume reinvestment of all dividends and capital gains distributions, if any, at net asset value on the ex-dividend dates and do not include sales charges. Performance relates to the Portfolio and does not reflect separate account charges applicable to variable annuity contracts. 1 PORTFOLIO HIGHLIGHTS For the six months ended June 30, 2001, the Portfolio declined 3.17%, outperforming its benchmark, the WGBI (unhedged), which fell 4.56%. We continue to believe that the credit-sensitive sectors of the bond market in the United States offer value. However, we are cautious on credit markets in Europe and Japan. We find select emerging markets attractive, with Mexico being our top pick. We are cautious about Argentina, Brazil and Russia and negative about Venezuela and Turkey. During the six months ended June 30, 2001, sector allocation remained relatively flat. Adjustments included a decrease in exposure to foreign corporates/sovereigns--at the start of the period, the Portfolio's allocation was 10.9% of net assets, and at period-end, that percentage was lowered to 8.5%--reflecting our concerns about certain markets in the near term. There was also a mild increase in the Portfolio's exposure to dollar bloc countries from 5.7% to 6.2% of net assets at period-end. PORTFOLIO STATISTICS
CHARACTERISTICS* 6/30/01 12/31/00 -------------------------------------------------------------------------------- Weighted Average Duration 5.4 yrs. 5.4 yrs. Weighted Average Maturity 10.4 yrs. 10.1 yrs. Net Assets (mm) $4.90 $6.29 -------------------------------------------------------------------------------- CURRENCY EXPOSURE* 6/30/01 12/31/00 -------------------------------------------------------------------------------- U.S. Denominated 39.4% 40.8% Hedged to U.S. Dollar 15.6 13.6 Foreign Currency Unhedged 45.0 45.6 -------------------------------------------------------------------------------- Total 100.0% 100.0% ASSET ALLOCATION* 6/30/01 12/31/00 -------------------------------------------------------------------------------- U.S. Treasurys/Corporates 30.5% 30.7% Europe 49.7 50.8 Foreign Corporates/Sovereigns 8.5 10.9 Dollar Bloc: Australia, Canada, New Zealand 6.2 5.7 Cash and Equivalents 0.0 0.6 Other Assets in Excess of Liabilities 5.1 1.3 -------------------------------------------------------------------------------- Total 100.0% 100.0% CREDIT QUALITY* 6/30/01 12/31/00 -------------------------------------------------------------------------------- A1/P1 5.1% 2.0% AAA 51.1 68.8 AA 29.6 11.3 A 9.8 9.2 BBB 3.5 6.4 BB 0.0 0.9 B 0.9 1.4 -------------------------------------------------------------------------------- Total 100.0% 100.0%
* Weightings represent percentages of net assets as of the dates indicated. The Portfolio is actively managed and its composition will vary over time. 2 PROPOSED MERGER ANNOUNCEMENT The Portfolio's board of trustees has approved the submission to its shareholders of an Agreement and Plan of Acquisition and Termination under which the Portfolio would transfer substantially all of its assets and stated liabilities to Global Bond Portfolio, a series of Alliance Variable Products Series Fund, Inc. ("Global Bond Portfolio"). If the Portfolio's shareholders approve the proposed merger, shareholders will receive like shares of Global Bond Portfolio in exchange for their Portfolio shares and the Portfolio will cease operations. The merger is expected to be a tax-free reorganization, which means that the Portfolio's shareholders will not realize any gain or loss on their receipt of shares in the merger and neither the Portfolio nor the Global Bond Portfolio will realize any gain or loss. Proxy solicitation materials that will be mailed to the Portfolio's shareholders will provide more information about the proposed merger. As of the date hereof, it is expected that these materials will be mailed on or about September 4, 2001. Investors may continue to buy, sell and exchange Portfolio shares as described in the current prospectus prior to the shareholder meeting. If the merger proposal is approved, the Portfolio expects to close to new purchases and exchange purchases approximately five business days prior to the date on which the merger is to be effected. OUTLOOK We believe the combination of tax cuts and lower interest rates in the United States has significantly reduced the risk of recession. We expect the U.S. economy to recover later in 2001, in either the third or fourth quarter. We are less optimistic about Japan. The Japanese economy continues to be surprisingly weak. While the new Japanese prime minister has proposed major economic reforms after the next national election, we are cautious about his ability to institute such reforms. We expect global growth to be positive over the next several months but below potential. As a result, it is likely that central banks around the world will either continue to reduce interest rates or keep rates on hold for the next six months. Our ultimate objective in managing your investments is to help you successfully meet your financial goals. We thank you for your continued support and welcome any comments or questions you may have. Sincerely, /s/ Brian M. Storms BRIAN M. STORMS President and Chief Executive Officer Brinson Advisors, Inc. This letter is intended to assist shareholders in understanding how the Portfolio performed during the six months ended June 30, 2001, and reflects our views at the time of its writing. Of course, these views may change in response to changing circumstances. 3 PORTFOLIO OF INVESTMENTS JUNE 30, 2001 (UNAUDITED)
PRINCIPAL AMOUNT MATURITY INTEREST (000)* DATES RATES VALUE ---------- --------------------- -------------- ---------- LONG-TERM DEBT SECURITIES--87.63% AUSTRALIA--2.32% US$ 113 National Australia Bank 05/19/10 4.665%@ $ 113,645 --------- BRAZIL--0.89% US$ 62 Federal Republic of Brazil, DCB 04/15/12 5.500@ 43,710 --------- CANADA--3.92% 300 Government of Canada 06/01/10 5.500 192,232 --------- FRANCE--3.93% 130 Government of France 10/25/07 5.500 113,714 97 Republic of France 04/25/29 5.500 78,831 --------- 192,545 --------- GERMANY--14.69% US$ 150 Deutsche Ausgleichbank 06/23/05 7.000 158,261 657 Federal Republic of Germany 02/17/04 to 01/04/30 3.250 to 6.250 561,681 --------- 719,942 --------- ITALY--4.67% 245 Republic of Italy 04/01/04 8.500 228,781 --------- JAPAN--5.09% 29,000 Government of Japan 12/20/10 1.900 249,299 --------- MEXICO--2.52% US$ 123 PEMEX Finance Ltd. 11/15/03 6.125 123,544 --------- NETHERLANDS--5.28% 316 Government of Netherlands 01/15/28 5.500 258,605 --------- SPAIN--4.70% 270 Government of Spain 07/30/05 4.950 230,477 --------- SWEDEN--2.15% 1,000 Kingdom of Sweden 08/15/07 8.000 105,248 --------- UNITED KINGDOM--11.10% 365 United Kingdom Gilt 08/27/02 to 12/07/03 6.500 to 10.000 543,661 --------- UNITED STATES--26.37% 79 Abbey National Capital Trust 06/30/30+ 8.963 88,349 120 Fidelity Investment Co. 06/15/29 7.570 125,518 185 General Motors Acceptance Corp. 11/10/03 5.750 186,307 73 HSBC Capital Funding LP** 06/30/30+ 10.176 90,174 104 Morgan Stanley Dean Witter & Co. 06/15/05 7.750 110,768 100 PSE&G Energy 06/15/11 8.500 99,823 87 U.S. Treasury Inflation Index Notes 01/15/09 3.875 89,725 400 U.S. Treasury Notes 02/15/11 to 11/15/27 5.000 to 6.125 400,127 99 Wells Fargo Co. 09/03/02 6.500 101,209 --------- 1,292,000 --------- Total Long-Term Debt Securities (cost--$4,614,017) 4,293,689 ---------
4
PRINCIPAL AMOUNT MATURITY INTEREST (000)* DATES RATES VALUE --------- --------- -------- ---------- SHORT-TERM DEBT SECURITIES--7.25% HUNGARY--1.42% 20,000 Government of Hungary 06/12/01 13.500% $ 69,554 ---------- NETHERLANDS--1.74% 100 Government of Netherlands 09/15/01 8.750 85,404 ---------- UNITED STATES--4.09% 200 Clorox Corp. 07/15/01 8.800 200,211 ---------- Total Short-Term Debt Securities (cost--$423,765) 355,169 ---------- Total Investments (cost--$5,037,782)--94.88% 4,648,858 Other assets in excess of liabilities--5.12% 250,895 ---------- Net Assets--100.00% $4,899,753 ==========
---------------- Note: The Portfolio of Investments is listed by the issuer's country of origin. * In local currency unless otherwise indicated. ** Securities exempt from registration under Rule 144A of the Securities Act of 1933. These securities may be resold in transactions exempt from registration, normally to qualified Institutional buyers. @ Floating rate securities--the interest rates shown are the current rates as of June 30, 2001. + Maturity date shown is the callable date for perpetual rewriting securities. DCB Debt Conversion Bond. 5 FORWARD FOREIGN CURRENCY CONTRACTS
CONTRACTS TO IN EXCHANGE MATURITY UNREALIZED DELIVER FOR DATES APPRECIATION ------------ --------------- -------- ------------ British Pounds 400,000 USD 566,800 07/16/01 $3,655 Canadian Dollar 296,317 USD 195,545 08/02/01 414 U.S. Dollars 244,851 GBP 175,000 07/16/01 1,524 ------ $5,593 ======
-------------- CURRENCY TYPE ABBREVIATIONS: GBP--British Pounds USD--U.S. Dollars INVESTMENTS BY TYPE OF ISSUER
PERCENT OF NET ASSETS -------------------------- LONG-TERM SHORT-TERM --------- ---------- Government and other public issuers 66.42% 3.16% Bank and other financial institutions 18.69 -- Industrial 2.52 4.09 ----- ---- 87.63% 7.25% ===== ====
See accompanying notes to financial statements 6 STATEMENT OF ASSETS AND LIABILITIES JUNE 30, 2001 (UNAUDITED) ASSETS Investments in securities, at value (cost--$5,037,782) $ 4,648,858 Cash 115,504 Receivables for investments sold 364,668 Interest receivable 102,612 Unrealized appreciation of forward foreign currency contracts 5,593 Other assets 710 ----------- Total assets 5,237,945 ----------- LIABILITIES Payable for investments purchased 295,476 Payable to affiliates 3,095 Payable for shares of beneficial interest repurchased 1,868 Accrued expenses and other liabilities 37,753 ----------- Total liabilities 338,192 ----------- NET ASSETS Beneficial interest shares of $0.001 par value outstanding--472,001 (unlimited amount authorized) 5,514,380 Undistributed net investment income 35,086 Accumulated net realized losses from investment and foreign currency transactions (262,759) Net unrealized depreciation of investments, other assets, liabilities and forward contracts denominated in foreign currencies (386,954) ----------- Net assets $ 4,899,753 =========== Net asset value, offering price and redemption value per share $ 10.38 ===========
See accompanying notes to financial statements 7 STATEMENT OF OPERATIONS
FOR THE SIX MONTHS ENDED JUNE 30, 2001 (UNAUDITED) ------------- INVESTMENT INCOME: Interest (net of foreign withholding taxes of $228) $ 188,720 --------- EXPENSES: Investment management and administration 20,971 Custody and accounting 25,950 Professional fees 16,748 Reports and notices to shareholders 6,695 Trustees' fees 3,750 Transfer agency and related services fees 1,250 Other expenses 2,552 --------- 77,916 --------- Net investment income 110,804 --------- REALIZED AND UNREALIZED GAINS (LOSSES) FROM INVESTMENT ACTIVITIES: Net realized gains from: Investment transactions 12,825 Foreign currency transactions 11,597 Net change in unrealized appreciation/depreciation of: Investments (285,336) Other assets, liabilities and forward contracts denominated in foreign currencies (21,621) --------- NET REALIZED AND UNREALIZED LOSSES FROM INVESTMENT ACTIVITIES (282,535) --------- NET DECREASE IN NET ASSETS RESULTING FROM OPERATIONS $(171,731) =========
See accompanying notes to financial statements 8 STATEMENT OF CHANGES IN NET ASSETS
FOR THE SIX MONTHS ENDED FOR THE JUNE 30, 2001 YEAR ENDED (UNAUDITED) DECEMBER 31, 2000 ------------- ----------------- FROM OPERATIONS: Net investment income $ 110,804 $ 334,303 Net realized gains (losses) from investment and foreign currency transactions 24,422 (475,452) Net change in unrealized appreciation/depreciation of investments, other assets, liabilities and forward contracts denominated in foreign currencies (306,957) 412,036 ----------- ----------- Net increase (decrease) in net assets resulting from operations (171,731) 270,887 ----------- ----------- DIVIDENDS TO SHAREHOLDERS FROM: Net investment income -- (255,315) ----------- ----------- FROM BENEFICIAL INTEREST TRANSACTIONS: Net proceeds from the sale of shares 132,340 174,695 Cost of shares repurchased (1,355,475) (2,978,940) Proceeds from dividends reinvested -- 255,315 ----------- ----------- Net decrease in net assets from beneficial interest transactions (1,223,135) (2,548,930) ----------- ----------- Net decrease in net assets (1,394,866) (2,533,358) NET ASSETS: Beginning of period 6,294,619 8,827,977 ----------- ----------- End of period (including undistributed net investment income of $35,086 at June 30, 2001) $ 4,899,753 $ 6,294,619 =========== ===========
See accompanying notes to financial statements 9 NOTES TO FINANCIAL STATEMENTS (UNAUDITED) ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES Brinson Series Trust--Global Income Portfolio (the "Portfolio") is a non-diversified portfolio of Brinson Series Trust (the "Fund"), which is organized under Massachusetts law pursuant to an Amended and Restated Declaration of Trust dated February 11, 1998, as amended, and is registered with the Securities and Exchange Commission under the Investment Company Act of 1940, as amended, as an open-end management investment company. The Fund operates as a series company currently offering thirteen portfolios. Shares of the Portfolio are offered to insurance company separate accounts which fund certain variable contracts. The Fund accounts separately for the assets, liabilities and operations for each portfolio. Expenses directly attributable to each portfolio are charged to that portfolio's operations; expenses which are applicable to all portfolios are allocated among them on a pro rata basis. The preparation of financial statements in accordance with accounting principles generally accepted in the United States requires the Fund's management to make estimates and assumptions that affect the reported amounts and disclosures in the financial statements. Actual results could differ from those estimates. The following is a summary of significant accounting policies: VALUATION OF INVESTMENTS--The Portfolio calculates its net asset value based on the current market value for its portfolio securities. The Portfolio normally obtains market values for its securities from independent pricing sources. Independent pricing sources may use reported last sale prices, current market quotations or valuations from computerized "matrix" systems that derive values based on comparable securities. Securities traded in the over-the-counter ("OTC") market and listed on The Nasdaq Stock Market, Inc. ("Nasdaq") normally are valued at the last sale price on Nasdaq prior to valuation. Other OTC securities are valued at the last bid price available prior to valuation. Securities which are listed on U.S. and foreign stock exchanges normally are valued at the last sale price on the day the securities are valued or, lacking any sales on such day, at the last available bid price. In cases where securities are traded on more than one exchange, the securities are valued on the exchange designated as the primary market by Brinson Advisors, Inc. ("Brinson Advisors," formerly known as Mitchell Hutchins Asset Management Inc.), the investment manager and administrator of the Portfolio, or by Alliance Capital Management L.P. ("Alliance Capital") the Portfolio's sub-advisor. Brinson Advisors is an indirect wholly owned asset management subsidiary of UBS AG, an internationally diversified organization with headquarters in Zurich, Switzerland and operations in many areas of the financial services industry. If a market value is not available from an independent pricing source for a particular security, that security is valued at fair value as determined in good faith by or under the direction of the Fund's board of trustees (the "Board"). The amortized cost method of valuation, which approximates market value, generally is used to value short-term debt instruments with sixty days or less remaining to maturity, unless the Board determines that this does not represent fair value. All investments quoted in foreign currencies will be valued daily in U.S. dollars on the basis of the foreign currency exchange rates prevailing at the time such valuation is determined by the Portfolio's custodian. Foreign currency exchange rates are generally determined prior to the close of the New York Stock Exchange ("NYSE"). Occasionally, events affecting the value of foreign investments and such exchange rates occur between the time at which they are determined and the close of the NYSE, which will not be reflected in the computation of the Portfolio's net asset value. If events materially affecting the value of such securities or currency exchange rates occur during such time periods, the securities will be valued at their fair value as determined in good faith by or under the direction of the Board. 10 REPURCHASE AGREEMENTS--The Portfolio's custodian takes possession of the collateral pledged for investments in repurchase agreements. The underlying collateral is valued daily on a mark-to-market basis to ensure that the value, including accrued interest, is at least equal to the repurchase price. In the event of default of the obligation to repurchase, the Portfolio has the right to liquidate the collateral and apply the proceeds in satisfaction of the obligation. Under certain circumstances, in the event of default or bankruptcy by the other party to the agreement, realization and/or retention of the collateral may be subject to legal proceedings. The Portfolio may participate in joint repurchase agreement transactions with other funds managed, advised or sub-advised by Brinson Advisors. INVESTMENT TRANSACTIONS AND INVESTMENT INCOME--Investment transactions are recorded on the trade date. Realized gains and losses from investment transactions are calculated using the identified cost basis. Interest income is recorded on an accrual basis. Discounts and premiums are accreted and amortized as adjustments to interest income and the identified cost of investments. FOREIGN CURRENCY TRANSLATION--The books and records of the Portfolio are maintained in U.S. dollars as follows: (1) the foreign currency market value of investment securities and other assets and liabilities stated in foreign currencies are translated at the exchange rates prevailing at the end of the period; and (2) purchases, sales, income and expenses are translated at the rate of exchange prevailing on the respective dates of such transactions. The resulting exchange gains and losses are included in the Statement of Operations. Although the net assets and the market value of the Portfolio's securities are presented at the foreign exchange rates at the end of the period, the Portfolio does not generally isolate the effect of fluctuations in foreign exchange rates from the effects of fluctuations in the market price of securities. However, the Portfolio does isolate the effect of fluctuations in foreign exchange rates when determining the realized gain or loss upon the sale or maturity of foreign currency-denominated debt obligations pursuant to federal income tax regulations. Certain foreign exchange gains and losses included in realized and unrealized gains and losses are included in or are a reduction of ordinary income for income tax reporting purposes. Net realized foreign currency gain (loss) is treated as ordinary income for income tax reporting purposes. Gains/losses from translating foreign-denominated assets and liabilities at the year-end exchange rates are included in the change in unrealized appreciation/depreciation of other assets and liabilities denominated in foreign currencies. FORWARD FOREIGN CURRENCY CONTRACTS--The Portfolio may enter into forward foreign currency exchange contracts ("forward contracts") in connection with planned purchases or sales of securities or to hedge the U.S. dollar value of portfolio securities denominated in a particular currency. The Portfolio may also engage in cross-hedging by using forward contracts in one currency to hedge fluctuations in the value of securities denominated in a different currency if Alliance Capital anticipates that there is a correlation between the two currencies. Forward contracts may also be used to shift the Portfolio's exposure to foreign currency fluctuations from one country to another. The Portfolio has no specific limitation on the percentage of assets which may be committed to such contracts; however, the value of all forward contracts will not exceed the total market value of the Portfolio's total assets. The Portfolio may enter into forward contracts or maintain a net exposure to forward contracts only if (1) the consummation of the contracts would not obligate the Portfolio to deliver an amount of foreign currency in excess of the value of the positions being hedged by such contracts or (2) the Portfolio maintains cash or liquid securities in a segregated account in an amount not less than the value of the Portfolio's total assets committed to the consummation of the forward contracts and not covered as provided in (1) above, as marked-to-market daily. 11 Risks may arise upon entering into forward contracts from the potential inability of counterparties to meet the terms of their contracts and from unanticipated movements in the value of foreign currencies relative to the U.S. dollar. Fluctuations in the value of forward contracts are recorded for financial reporting purposes as unrealized gains or losses by the Portfolio. Realized gains and losses include net gains or losses recognized by the Portfolio on contracts which have matured. DIVIDENDS AND DISTRIBUTIONS--Dividends and distributions to shareholders are recorded on the ex-dividend date. The amount of dividends and distributions are determined in accordance with federal income tax regulations, which may differ from accounting principles generally accepted in the United States. These "book/tax" differences are either considered temporary or permanent in nature. To the extent these differences are permanent in nature, such amounts are reclassified within the capital accounts based on their federal tax-basis treatment; temporary differences do not require reclassification. CONCENTRATION OF RISK Investing in securities of foreign issuers and currency transactions may involve certain considerations and risks not typically associated with investments in the United States. These risks include revaluation of currencies, adverse fluctuations in foreign currency values and possible adverse political, social and economic developments, including those particular to a specific industry, country or region, which could cause the securities and their markets to be less liquid and prices more volatile than those of comparable U.S. companies and U.S. government securities. These risks are greater with respect to securities of issuers located in emerging market countries in which the Portfolio is authorized to invest. The ability of the issuers of debt securities held by the Portfolio to meet its obligations may be affected by economic and political developments particular to a specific industry, country or region. INVESTMENT MANAGER AND ADMINISTRATOR The Board has approved an investment management and administration contract between the Fund and Brinson Advisors ("Management Contract"), under which Brinson Advisors serves as investment manager and administrator of the Portfolio. In accordance with the Management Contract, the Portfolio pays Brinson Advisors an investment management and administration fee, which is accrued daily and paid monthly at the annual rate of 0.75% of the Portfolio's average daily net assets. At June 30, 2001, the Portfolio owed Brinson Advisors $3,095 in investment management and administration fees. Brinson Advisors has entered into a sub-advisory contract with Alliance Capital dated March 1, 2001 ("Alliance Capital Contract"), pursuant to which Alliance Capital serves as investment sub-advisor for the Portfolio. Under the Alliance Capital Contract, Brinson Advisors (not the Portfolio) is obligated to pay Alliance Capital a fee, accrued daily and paid monthly at the annual rate of 0.375% of the Portfolio's average daily net assets. SECURITIES LENDING The Portfolio may lend securities up to 30% of its total assets to qualified broker-dealers or institutional investors. The loans are secured at all times by cash or U.S. government securities in an amount at least equal to the market value of the securities loaned, plus accrued interest and dividends, determined on a daily basis and adjusted accordingly. The Portfolio will regain record ownership of loaned securities to exercise certain beneficial rights; however, the Portfolio may bear the risk of delay in recovery of, or even loss of rights in, the securities loaned should the borrower fail financially. The Portfolio receives compensation, which is included in interest income, for lending its securities from interest earned on the cash or U.S. government securities held as collateral, net of fee rebates paid to the borrower plus 12 reasonable administrative and custody fees. UBS PaineWebber Inc. ("UBS PaineWebber(SM)*"), an indirect wholly owned subsidiary of UBS AG, serves as the Portfolio's lending agent and has been approved as a borrower under the Portfolio's securities lending program. At June 30, 2001, there were no securities on loan from the Portfolio. BANK LINE OF CREDIT The Portfolio may participate with other funds managed, advised or sub-advised by Brinson Advisors in a $200 million committed credit facility ("Facility") to be utilized for temporary financing until the settlement of sales or purchases of portfolio securities, the repurchase or redemption of shares of the Portfolio at the request of the shareholders or other temporary or emergency purposes. In connection therewith, the Portfolio has agreed to pay a commitment fee, pro rata, based on the relative asset size of the funds in the Facility. Interest is charged to the Portfolio at rates based on prevailing market rates in effect at the time of borrowings. For the six months ended June 30, 2001, the Portfolio did not borrow under the Facility. INVESTMENTS IN SECURITIES For federal income tax purposes, the cost of securities owned at June 30, 2001 was substantially the same as the cost of securities for financial statement purposes. At June 30, 2001, the components of net unrealized depreciation of investments were as follows:
Gross appreciation (investments having an excess of value over cost) $ 56,144 Gross depreciation (investments having an excess of cost over value) (445,068) --------- Net unrealized depreciation of investments $(388,924) =========
For the six months ended June 30, 2001, aggregate purchases and sales of portfolio securities, excluding short-term securities, were $2,398,117 and $3,667,336, respectively. FEDERAL TAX STATUS The Portfolio intends to distribute all of its taxable income and to comply with the requirements of the Internal Revenue Code applicable to regulated investment companies. Accordingly, no provision for federal income taxes is required. In addition, by distributing during each calendar year, substantially all of its net investment income, capital gains and certain other amounts, if any, the Portfolio intends not to to be subject to a Federal excise tax. At December 31, 2000, the Portfolio had a net capital loss carryforward of $281,109. It is available as a reduction, to the extent provided in the regulations, of future net realized capital gains, and will expire as follows: $76,040 by December 31, 2007 and $205,069 by December 31, 2008. To the extent that such losses are used to offset future net realized capital gains as provided in the regulations, it is probable that the gains will not be distributed. SHARES OF BENEFICIAL INTEREST There are an unlimited amount of $0.001 par value shares of beneficial interest authorized. Transactions in shares of beneficial interest were as follows:
FOR THE SIX FOR THE MONTHS ENDED YEAR ENDED JUNE 30, 2001 DECEMBER 31, 2000 ------------- ----------------- Shares sold 12,658 16,978 Shares repurchased (127,809) (292,698) Dividends reinvested -- 25,006 -------- -------- Net decrease (115,151) (250,714) ======== ========
------------------- * UBS PaineWebber is a service mark of UBS AG. 13 FINANCIAL HIGHLIGHTS Selected data for a share of beneficial interest outstanding throughout each period is presented below:
FOR THE SIX MONTHS ENDED FOR THE YEARS ENDED DECEMBER 31, JUNE 30, 2001 ------------------------------------------------------- (UNAUDITED) 2000+ 1999 1998 1997 1996 ------------- ------- ------- ------- ------- ------- Net asset value, beginning of period $ 10.72 $ 10.54 $ 11.07 $ 10.81 $ 11.14 $ 11.20 ---------- ------- ------- ------- ------- ------- Net investment income 0.43@ 0.53 0.59 0.69 0.75 0.87 Net realized and unrealized gains (losses) from investments and foreign currency (0.77)@ (0.03) (1.12) 0.36 (0.36) (0.13) ---------- ------- ------- ------- ------- ------- Net increase (decrease) from investment operations (0.34) 0.50 (0.53) 1.05 0.39 0.74 ---------- ------- ------- ------- ------- ------- Dividends from net investment income -- (0.32) -- (0.61) (0.71) (0.79) Distributions from net realized gains from investments -- -- -- (0.18) (0.01) (0.01) ---------- ------- ------- ------- ------- ------- Total dividends and distributions -- (0.32) -- (0.79) (0.72) (0.80) ---------- ------- ------- ------- ------- ------- Net asset value, end of period $ 10.38 $ 10.72 $ 10.54 $ 11.07 $ 10.81 $ 11.14 ========== ======= ======= ======= ======= ======= Total investment return(1) (3.17)% 4.87% (4.79)% 9.69% 3.50% 6.62% ========== ======= ======= ======= ======= ======= Ratios/Supplemental Data: Net assets, end of period (000's) $ 4,900 $ 6,295 $ 8,828 $14,702 $17,730 $24,436 Expenses to average net assets 2.79%* 2.55% 2.09% 1.68% 1.52% 1.56% Net investment income to average net assets 3.96%* 4.54% 4.62% 5.53% 6.34% 6.56% Portfolio turnover rate 47% 115% 43% 104% 142% 134%
-------------- + Alliance Capital Management L.P. has served as the Portfolio's sub-advisor since October 10, 2000. Prior to that date, Brinson Advisors, Inc. managed the Portfolio's investments. * Annualized @ Calculated using average monthly shares outstanding for the period. (1) Total investment return is calculated assuming a $10,000 investment on the first day of each period reported, reinvestment of all dividends and distributions at net asset value on the ex-dividend dates and a sale at net asset value on the last day of each period reported. The figures do not include additional contract level charges; results would be lower if such charges were included. Total investment return for period less than one year has not been annualized. 14 SHAREHOLDER INFORMATION (UNAUDITED) At a Special Meeting of Shareholders held on March 1, 2001, the shareholders of the Fund approved the following proposals, as indicated below:
SHARES SHARES VOTED SHARES PROPOSAL 1 VOTED FOR AGAINST ABSTAIN --------- ------------ ------- TO APPROVE OR DISAPPROVE A NEW INVESTMENT MANAGEMENT AND ADMINISTRATION CONTRACT BETWEEN BRINSON SERIES TRUST ("TRUST") AND BRINSON ADVISORS, INC. ("BRINSON ADVISORS") (FORMERLY MITCHELL HUTCHINS ASSET MANAGEMENT INC.) WITH RESPECT TO GLOBAL INCOME PORTFOLIO ("FUND") 320,008 0 194,966 SHARES SHARES VOTED SHARES PROPOSAL 2 VOTED FOR AGAINST ABSTAIN --------- ------------ ------- TO APPROVE OR DISAPPROVE A NEW SUB-ADVISORY CONTRACT BETWEEN BRINSON ADVISORS AND ALLIANCE CAPITAL MANAGEMENT L.P. WITH RESPECT TO THE FUND 320,008 0 194,966 SHARES SHARES VOTED SHARES PROPOSAL 3 VOTED FOR AGAINST ABSTAIN --------- ------------ ------- TO APPROVE OR DISAPPROVE A POLICY TO PERMIT BRINSON ADVISORS AND THE TRUST'S BOARD OF TRUSTEES TO APPOINT AND REPLACE SUB-ADVISORS FOR THE FUND AND TO ENTER INTO AND AMEND THEIR SUB-ADVISORY CONTRACTS WITHOUT FURTHER SHAREHOLDER APPROVAL 312,531 0 193,168
15 THE FINANCIAL INFORMATION INCLUDED HEREIN IS TAKEN FROM THE RECORDS OF THE PORTFOLIO WITHOUT EXAMINATION BY INDEPENDENT AUDITORS WHO DO NOT EXPRESS AN OPINION THEREON. BRINSON ADVISORS (C)2001 Brinson Advisors, Inc. All Rights Reserved BRINSON SERIES TRUST GROWTH AND INCOME PORTFOLIO JUNE 30, 2001 SEMIANNUAL REPORT BRINSON SERIES TRUST--GROWTH AND INCOME PORTFOLIO SEMIANNUAL REPORT August 15, 2001 Dear Contract Owner, We present you with the semiannual report for Brinson Series Trust--Growth and Income Portfolio for the six months ended June 30, 2001. MARKET REVIEW [GRAPHIC] The six months ended June 30, 2001 saw a steady downward adjustment in the expected earnings for many companies. A record number of U.S. companies issued profit warnings, a pattern often repeated in the rest of the world. High inventory levels, coupled with falling demand for many technology products, forced companies to reduce their production, write off inventories and lay off employees. The market's decline over this period reflected changing investor expectations to the new environment. The decelerating U.S. economy has negatively impacted other world markets -- export-oriented companies that relied on strong U.S. demand have suffered. The slowdown in capital spending resulted in weak corporate earnings and sluggish economic growth. For the six months ended June 30, 2001, the S&P 500 Index fell 6.70%. In an effort to reinvigorate the economy, the Federal Reserve (the "Fed") began a series of rate cuts early in the calendar year, making a surprise 50 basis point (one basis point equals 1/100th of one percent) decrease in the Fed rate in January 2001. Five more rate cuts followed through June for a total decrease of 2.75%, dropping the rate to 3.75% at period-end from 6.50% at year-end 2000. Although the rate of unemployment claims was rising at the end of the semiannual period and real GDP (gross domestic product) for the second quarter is expected to be negligible, the economy seems to have neared bottom without encountering a recession. 1 PORTFOLIO REVIEW AVERAGE ANNUAL TOTAL RETURNS, PERIODS ENDED 6/30/01
6 MONTHS 1 YEAR 5 YEARS INCEPTION* GROWTH AND INCOME PORTFOLIO (CLASS H) 5.68% 3.05% 13.57% 10.51% GROWTH AND INCOME PORTFOLIO (CLASS I) 5.44 2.68 N/A 4.41 S&P 500 Index -6.70 -14.83 14.48 14.35
* Inception: since commencement of issuance on January 2, 1992 for Class H shares and January 5, 1999 for Class I shares. Index performance is shown as of nearest month end of inception of oldest share class: December 31, 1991. The investment return and the principal value of an investment will fluctuate, so that an investor's shares, when redeemed, may be worth more or less than their original cost. Returns for periods of less than one year are not annualized. Past performance is no guarantee of future performance. Figures assume reinvestment of all dividends and capital gains distributions, if any, at net asset value on the ex-dividend dates and do not include sales charges. In addition, for the fiscal year ended December 31, 1999 and the period from January 1, 2000 through February 29, 2000, the Portfolio's investment manager voluntarily waived payment of certain fees on Class I shares. Without this waiver, performance would have been lower. Performance relates to the Portfolio and does not reflect separate account charges applicable to variable annuity contracts. PORTFOLIO HIGHLIGHTS For the six months ended June 30, 2001, Class H shares of the Brinson Series Trust Growth and Income Portfolio gained 5.68%, outperforming the -6.70% return of its benchmark, the S&P 500 Index. During the period, the Portfolio's holdings were well diversified among industries and individual stocks. Companies that benefit from lower interest rates were particularly good performers. Many of these were in the financial sector; and portfolio holdings, such as Household International (3.93%),* a consumer lending company, and the PMI Group (0.87%),* a mortgage insurance company, aided the Portfolio's performance. High quality stable consumer and healthcare companies also helped performance. In a challenging economic environment, such companies tend to perform well, because demand for their products and services remains relatively constant. In the consumer area, Avon Products (2.44%),* a personal care products company, helped performance. In the healthcare sector, Tenet Health Care (2.51%),* a company that operates acute care facilities in 17 states, stands out as a strong contributor to performance. Relatively late in the period we reduced the technology position in the Portfolio in favor of energy and consumer companies. We had raised the Portfolio's technology allocation in March and April, when it appeared that valuations had declined significantly and were attractive. Because earnings-per-share estimates continued to decline, however, the risk/reward dynamic of such stocks changed. As earnings forecasts weakened, we felt that the valuations of such stocks did not compensate for their higher levels of risk. Therefore, in May we reduced the Portfolio's commitment to technology stocks. At one point, technology accounted for about 17% of the Portfolio; but by June 30, 2001, the technology position had been reduced to 9.3% as a result of repositioning. * Weightings represent percentages of net assets as of June 30, 2001. The Portfolio is actively managed and its composition will vary over time. 2 PORTFOLIO STATISTICS
PORTFOLIO CHARACTERISTICS* 6/30/01 12/31/00 ------------------------------------------------------------------------------- Stocks 95.3% 92.8% Convertible Bonds/Preferred Stocks 3.6% 3.7% Cash Equivalents/Liabilities in Excess of Other Assets 1.1% 3.5% Number of Securities 64 79 Net Assets (mm) $24.6 $25.5 -------------------------------------------------------------------------------
TOP FIVE SECTORS* 6/30/01 12/31/00 ------------------------------------------------------------------------------------------------- Financial Services 27.3% Financial Services 27.4% Consumer Cyclicals 14.0 Consumer Cyclicals 18.2 Consumer Noncyclicals 13.3 Technology 14.4 Technology 9.3 Energy 7.1 Healthcare 8.1 Consumer Noncyclicals 7.0 ------------------------------------------------------------------------------------------------- Total 72.0% Total 74.1% TOP 10 HOLDINGS* 6/30/01 12/31/00 ------------------------------------------------------------------------------------------------- Citigroup 4.3% J.P. Morgan 4.2% Household International 3.9 Household International 3.9 Tyco International 3.8 Tyco International 3.8 Kroger 3.7 Citigroup 3.5 J.P. Morgan Chase & Co. 3.6 United Technologies 3.4 Philip Morris 3.6 BP Amoco 3.3 Comcast 3.5 First Data 3.1 Dynegy 3.2 Philip Morris 3.0 Pharmacia 3.0 Comcast 2.7 Bank One 3.0 BankAmerica 2.7 ------------------------------------------------------------------------------------------------- Total 35.6% Total 33.6%
* Weightings represent percentages of net assets as of the dates indicated. The Portfolio is actively managed and its composition will vary over time. 3 PROPOSED MERGER ANNOUNCEMENT The Portfolio's board of trustees has approved the submission to its shareholders of an Agreement and Plan of Acquisition and Termination under which the Portfolio would transfer substantially all of its assets and stated liabilities to Growth and Income Portfolio, a series of Alliance Variable Products Series Fund, Inc. ("Growth and Income Portfolio"). If the Portfolio's shareholders approve the proposed merger, shareholders will receive like shares of Growth and Income Portfolio in exchange for their Portfolio shares and the Portfolio will cease operations. The merger is expected to be a tax-free reorganization, which means that the Portfolio's shareholders will not realize any gain or loss on their receipt of shares in the merger and neither the Portfolio nor the Growth and Income Portfolio will realize any gain or loss. Proxy solicitation materials that will be mailed to the Portfolio's shareholders will provide more information about the proposed merger. As of the date hereof, it is expected that these materials will be mailed on or about September 4, 2001. Investors may continue to buy, sell and exchange Portfolio shares as described in the current prospectus prior to the shareholder meeting. If the merger proposal is approved, the Portfolio expects to close to new purchases and exchange purchases approximately five business days prior to the date on which the merger is to be effected. OUTLOOK >From a valuation perspective, the overall market appears to be reasonably balanced as the excesses of the last couple of years have been largely eliminated. Though well off its high, market valuation is full in relation to historical valuation. However, we believe the higher valuation can be supported in a low-inflation environment, if profit trends resume to normal historical patterns. With foreign economic activity weakening and overseas monetary policy responding less energetically than U.S. monetary policy, we believe the fundamental environment will be challenging for the remainder of 2001. Because there is a lack of clear earnings visibility, we are currently maintaining a high quality portfolio of conservative businesses. Our ultimate objective in managing your investments is to help you successfully meet your financial goals. We thank you for your continued support and welcome any comments or questions you may have. Sincerely, /s/ Brian M. Storms BRIAN M. STORMS President and Chief Executive Officer Brinson Advisors, Inc. This letter is intended to assist shareholders in understanding how the Portfolio performed during the six months ended June 30, 2001, and reflects our views at the time of its writing. Of course, these views may change in response to changing circumstances. 4 PORTFOLIO OF INVESTMENTS JUNE 30, 2001 (UNAUDITED) NUMBER OF SHARES VALUE ---------- ------------ COMMON STOCKS--95.32% AIRLINES--3.07% 10,000 AMR Corp.* $ 361,300 8,000 Continental Airlines, Class B* 394,000 ----------- 755,300 ----------- APPAREL, RETAIL--0.84% 12,500 Limited, Inc. 206,500 ----------- BANKS--16.42% 11,500 Bank of America Corp. 690,345 20,500 Bank One Corp. 733,900 20,000 Citigroup, Inc. 1,056,800 20,000 J. P. Morgan Chase & Co. 892,000 9,000 KeyCorp. 234,450 7,500 National City Corp. 230,850 5,500 Washington Mutual, Inc. 206,525 ----------- 4,044,870 ----------- CHEMICALS--3.65% 4,500 DuPont (E.I.) de Nemours & Co. 217,080 2,000 Eastman Chemical Co. 95,260 5,500 Kerr-McGee Corp. 364,485 14,500 Lyondell Chemical Co. 223,010 ----------- 899,835 ----------- COMPUTER SOFTWARE & SERVICES--0.77% 3,500 Amdocs Ltd.* 188,475 ----------- DRUGS & MEDICINE--3.88% 7,750 IMS Health, Inc. 220,875 16,000 Pharmacia Corp. 735,200 ----------- 956,075 ----------- ELECTRIC UTILITIES--5.68% 4,350 AES Corp.* 187,267 2,000 Duke Energy Corp. 78,020 17,000 Dynegy, Inc., Class A 790,500 5,500 FirstEnergy Corp. 176,880 2,750 FPL Group, Inc. 165,578 ----------- 1,398,245 ----------- ELECTRICAL EQUIPMENT--1.42% 10,000 Honeywell, Inc. 349,900 ----------- ENERGY RESERVES & PRODUCTION--4.24% 12,500 BP PLC, ADR 623,125 2,250 Chevron Corp. 203,625 2,500 Exxon Mobil Corp. 218,375 ----------- 1,045,125 ----------- ENTERTAINMENT--1.12% 4,000 Royal Caribbean Cruises Ltd. 88,440 6,500 Walt Disney Co. 187,785 ----------- 276,225 ----------- FINANCIAL SERVICES--4.76% 14,500 Household International, Inc. $ 967,150 6,250 MBNA Corp. 205,938 ----------- 1,173,088 ----------- FOOD & BEVERAGES--3.24% 14,000 Anheuser-Busch Cos., Inc. 576,800 5,500 Pepsi Bottling Group, Inc. 220,550 ----------- 797,350 ----------- FOOD RETAIL--3.65% 36,000 Kroger Co.* 900,000 ----------- HOUSEHOLD PRODUCTS--2.80% 13,000 Avon Products, Inc. 601,640 1,500 Colgate-Palmolive Co. 88,485 ----------- 690,125 ----------- INDUSTRIAL PARTS--2.97% 10,000 United Technologies Corp. 732,600 ----------- INFORMATION & COMPUTER SERVICES--1.67% 3,250 Electronic Data Systems Corp. 203,125 3,250 First Data Corp. 208,812 ----------- 411,937 ----------- LONG DISTANCE & PHONE COMPANIES--5.79% 32,500 AT&T Corp. 715,000 5,000 BellSouth Corp. 201,350 10,500 SBC Communications, Inc. 420,630 6,000 WorldCom, Inc.* 85,200 240 WorldCom, Inc. - MCI Group 3,864 ----------- 1,426,044 ----------- MANUFACTURING - HIGH TECHNOLOGY--2.91% 13,000 Flextronics International Ltd.* 339,430 11,000 Sanmina Corp.* 257,510 6,500 Solectron Corp.* 118,950 ----------- 715,890 ----------- MEDIA--4.41% 12,500 AT&T Liberty Media Corp.* 218,625 20,000 Comcast Corp., Class A* 868,000 ----------- 1,086,625 ----------- MEDICAL PRODUCTS--1.67% 8,250 Johnson & Johnson 412,500 ----------- MEDICAL PROVIDERS--2.51% 12,000 Tenet Healthcare Corp.* 619,080 ----------- MINING & METALS--0.56% 3,500 Alcoa, Inc. 137,900 ----------- MULTI INDUSTRY--4.60% 4,250 General Electric Co. 207,187 17,000 Tyco International Ltd. 926,500 ----------- 1,133,687 ----------- 5 NUMBER OF SHARES VALUE ---------- ------------ COMMON STOCKS--(CONCLUDED) OIL SERVICES--3.24% 8,000 Baker Hughes, Inc. $ 268,000 8,000 Noble Drilling Corp.* 262,000 6,500 Transocean Sedco Forex, Inc. 268,125 ----------- 798,125 ----------- OTHER INSURANCE--2.50% 5,000 ACE Ltd. 195,450 3,000 PMI Group, Inc. 214,980 2,500 XL Capital Ltd. 205,250 ----------- 615,680 ----------- RAILROADS--0.84% 3,750 Union Pacific Corp. 205,913 ----------- SEMICONDUCTOR--2.50% 15,000 Micron Technology, Inc.* $ 616,500 ----------- TOBACCO--3.61% 17,500 Philip Morris Cos., Inc. 888,125 ----------- Total Common Stocks (cost--$22,147,624) 23,481,719 -----------
PRINCIPAL AMOUNT (000) MATURITY DATES INTEREST RATES ----- -------------- -------------- CONVERTIBLE BONDS--3.59% FINANCIAL SERVICES--3.59% $ 900 Bell Atlantic Financial Services, Inc.+ (cost--$900,000) 4.250% 884,250 REPURCHASE AGREEMENT--2.28% 562 Repurchase agreement dated 06/29/01 with State Street Bank and Trust Co. collateralized by $583,000 U.S. Treasury Bills, Zero Coupon due 12/27/01 (value--$573,261); proceeds: $562,184 (cost--$562,000) 07/02/01 3.930 562,000 ----------- Total Investments (cost--$23,609,624)--101.19% 24,927,969 Liabilities in excess of other assets--(1.19)% (293,433) ----------- Net Assets--100.00% $24,634,536 ===========
------------------- * Non-income producing security ADR American Depository Receipt + Security exempt from registration under Rule 144A of the Securities Act of 1933. The security may be resold in transactions exempt from registration normally to qualified institutional buyers. See accompanying notes to financial statements 6
STATEMENT OF ASSETS AND LIABILITIES JUNE 30, 2001 (UNAUDITED) ASSETS Investments in securities, at value (cost--$23,609,624) $24,927,969 Cash 240 Receivable for investments sold 34,717 Dividends and interest receivable 34,110 Other assets 1,702 ----------- Total assets 24,998,738 ----------- LIABILITIES Payable for investments purchased 294,270 Payable to investment manager and administrator 19,933 Accrued expenses and other liabilities 49,999 ----------- Total liabilities 364,202 ----------- NET ASSETS Beneficial interest--$0.001 par value (unlimited amount authorized) 21,840,308 Undistributed net investment income 57,255 Accumulated net realized gain from investment transactions 1,418,628 Net unrealized appreciation of investments 1,318,345 ----------- Net assets $24,634,536 =========== CLASS H: Net assets $16,080,367 ----------- Shares outstanding 1,304,511 ----------- Net asset value, offering price and redemption value per share $12.33 ====== CLASS I: Net assets $ 8,554,169 ----------- Shares outstanding 694,643 ----------- Net asset value, offering price and redemption value per share $12.31 ======
See accompanying notes to financial statements 7
STATEMENT OF OPERATIONS FOR THE SIX MONTHS ENDED JUNE 30, 2001 (UNAUDITED) -------------- INVESTMENT INCOME: Dividends (net of foreign withholding taxes of $1,312) $ 158,856 Interest 42,177 ----------- 201,033 ----------- EXPENSES: Investment management and administration 88,459 Professional fees 17,100 Distribution fees--Class I 10,584 Reports and notices to shareholders 8,900 Custody and accounting 7,580 Trustees' fees 3,750 Transfer agency and related service fees 1,500 Other expenses 5,828 ----------- 143,701 ----------- Net investment income 57,332 ----------- REALIZED AND UNREALIZED GAINS (LOSSES) FROM INVESTMENT ACTIVITIES: Net realized gain from investment transactions 1,491,175 Net change in unrealized appreciation/depreciation of investments (258,015) ----------- NET REALIZED AND UNREALIZED GAIN FROM INVESTMENT ACTIVITIES 1,233,160 ----------- NET INCREASE IN NET ASSETS RESULTING FROM OPERATIONS $ 1,290,492 ===========
See accompanying notes to financial statements 8
STATEMENTS OF CHANGES IN NET ASSETS FOR THE SIX MONTHS ENDED FOR THE JUNE 30, 2001 YEAR ENDED (UNAUDITED) DECEMBER 31, 2000 ------------- ----------------- FROM OPERATIONS: Net investment income $ 57,332 $ 211,859 Net realized gains from investment transactions 1,491,175 4,769,550 Net change in unrealized appreciation/depreciation of investments (258,015) (6,305,752) ------------ ------------ Net increase (decrease) in net assets resulting from operations 1,290,492 (1,324,343) ------------ ------------ DIVIDENDS AND DISTRIBUTIONS TO SHAREHOLDERS FROM: Net investment income--Class H (155,813) (69,395) Net investment income--Class I (55,785) (22,273) Net realized gain on investments--Class H (3,307,621) (1,376,246) Net realized gain on investments--Class I (1,534,142) (441,712) ------------ ------------ Total dividends and distributions to shareholders (5,053,361) (1,909,626) ------------ ------------ FROM BENEFICIAL INTEREST TRANSACTIONS: Net proceeds from the sale of shares 3,888,757 7,448,630 Cost of shares repurchased (6,060,708) (9,266,446) Proceeds from dividends reinvested 5,053,361 1,909,625 ------------ ------------ Net increase in net assets from beneficial interest transactions 2,881,410 91,809 ------------ ------------ Net decrease in net assets (881,459) (3,142,160) NET ASSETS: Beginning of period 25,515,995 28,658,155 ------------ ------------ End of period (including undistributed net investment income of $57,255 and $211,521, respectively) $ 24,634,536 $ 25,515,995 ============ ============
See accompanying notes to financial statements 9 NOTES TO FINANCIAL STATEMENTS (UNAUDITED) ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES Brinson Series Trust--Growth and Income Portfolio (the "Portfolio") is a diversified portfolio of Brinson Series Trust (the "Fund"), which is organized under Massachusetts law pursuant to an Amended and Restated Declaration of Trust dated February 11, 1998, as amended, and is registered with the Securities and Exchange Commission under the Investment Company Act of 1940, as amended, as an open-end management investment company. The Fund operates as a series company currently offering thirteen portfolios. Shares of the Portfolio are offered to insurance company separate accounts which fund certain variable contracts. Currently, the Portfolio offers Class H and Class I shares. Each class represents interests in the same assets of the Portfolio, and the classes are identical except for differences in their distribution charges. Both classes have equal voting privileges except that Class I has exclusive voting rights with respect to its distribution plan. Class H has no distribution plan. The Fund accounts separately for the assets, liabilities, and operations for each portfolio. Expenses directly attributable to each portfolio are charged to that portfolio's operations; expenses which are applicable to all portfolios are allocated among them on a pro rata basis. The preparation of financial statements in accordance with accounting principles generally accepted in the United States requires the Fund's management to make estimates and assumptions that affect the reported amounts and disclosures in the financial statements. Actual results could differ from those estimates. The following is a summary of significant accounting policies: VALUATION OF INVESTMENTS--The Portfolio calculates its net asset value based on the current market value for its portfolio securities. The Portfolio normally obtains market values for its securities from independent pricing sources. Independent pricing sources may use reported last sale prices, current market quotations or valuations from computerized "matrix" systems that derive values based on comparable securities. Securities traded in the over-the-counter ("OTC") market and listed on The Nasdaq Stock Market, Inc. ("Nasdaq") normally are valued at the last sale price on Nasdaq prior to valuation. Other OTC securities are valued at the last bid price available prior to valuation. Securities which are listed on U.S. and foreign stock exchanges normally are valued at the last sale price on the day the securities are valued or, lacking any sales on such day, at the last available bid price. In cases where securities are traded on more than one exchange, the securities are valued on the exchange designated as the primary market by Brinson Advisors, Inc. ("Brinson Advisors," formerly known as Mitchell Hutchins Asset Management Inc.), the investment manager and administrator of the Portfolio, or by Alliance Capital Management L.P. ("Alliance Capital"), the Portfolio's sub-advisor. Brinson Advisors is an indirect wholly owned asset management subsidiary of UBS AG. UBS AG is an internationally diversified organization with headquarters in Zurich, Switzerland and operations in many areas of the financial services industry. If a market value is not available from an independent pricing source for a particular security, that security is valued at fair value as determined in good faith by or under the direction of the Fund's board of trustees (the "Board"). The amortized cost method of valuation, which approximates market value, generally is used to value short-term debt instruments with sixty days or less remaining to maturity, unless the Board determines that this does not represent fair value. REPURCHASE AGREEMENTS--The Portfolio's custodian takes possession of the collateral pledged for investments in repurchase agreements. The underlying collateral is valued daily on a mark-to-market basis to ensure that the value, 10 including accrued interest, is at least equal to the repurchase price. In the event of default of the obligation to repurchase, the Portfolio has the right to liquidate the collateral and apply the proceeds in satisfaction of the obligation. Under certain circumstances, in the event of default or bankruptcy by the other party to the agreement, realization and/or retention of the collateral may be subject to legal proceedings. The Portfolio may participate in joint repurchase agreement transactions with other funds managed, advised or sub-advised by Brinson Advisors. INVESTMENT TRANSACTIONS AND INVESTMENT INCOME--Investment transactions are recorded on the trade date. Realized gains and losses from investment transactions are calculated using the identified cost method. Dividend income is recorded on the ex-dividend date ("ex-date"). Interest income is recorded on an accrual basis. Premiums are amortized and discounts are accreted as adjustments to interest income and the identified cost of investments. Income, expenses (excluding class-specific expenses) and realized/unrealized gains/losses are allocated proportionately to each class of shares based upon the relative net asset value of outstanding shares (or the value of dividend-eligible shares, as appropriate) of each class at the beginning of the day (after adjusting for current capital share activity of the respective classes). Class-specific expenses are charged directly to the applicable class of shares. DIVIDENDS AND DISTRIBUTIONS--Dividends and distributions to shareholders are recorded on the ex-date. The amount of dividends and distributions are determined in accordance with federal income tax regulations, which may differ from accounting principles generally accepted in the United States. These "book/tax" differences are either considered temporary or permanent in nature. To the extent these differences are permanent in nature, such amounts are reclassified within the capital accounts based on their federal tax-basis treatment; temporary differences do not require reclassification. INVESTMENT MANAGER AND ADMINISTRATOR The Board has approved an investment management and administration contract between the Fund and Brinson Advisors ("Management Contract"), under which Brinson Advisors serves as investment manager and administrator of the Portfolio. In accordance with the Management Contract, the Portfolio pays Brinson Advisors an investment management and administration fee, which is computed daily and payable monthly, at the annual rate of 0.70% of the Portfolio's average daily net assets. At June 30, 2001, the Portfolio owed Brinson Advisors $14,483 in investment management and administration fees. Brinson Advisors has entered into a sub-advisory contract with Alliance Capital dated March 1, 2001 ("Alliance Capital Contract"), pursuant to which Alliance Capital serves as investment sub-advisor for the Portfolio. Under the Alliance Capital Contract, Brinson Advisors (not the Portfolio) is obligated to pay Alliance Capital a fee, accrued daily and paid monthly, at the annual rate of 0.35% of the Portfolio's average daily net assets. For the six months ended June 30, 2001, the Portfolio paid $326 in brokerage commissions to UBS Warburg LLC, an affiliate of Brinson Advisors and an indirect wholly owned subsidiary of UBS AG, for transactions executed on behalf of the Portfolio. DISTRIBUTION PLAN Class I shares are offered to insurance company separate accounts where the related insurance companies receive payments for their services in connection with the distribution of the Portfolio's Class I shares. Under the plan of distribution, the Portfolio pays Brinson Advisors a monthly distribution fee at the annual rate of 0.25% of the average 11 daily net assets of Class I shares. Brinson Advisors pays the entire distribution fee to the insurance companies. At June 30, 2001, the Portfolio owed Brinson Advisors $5,450 in distribution fees. SECURITIES LENDING The Portfolio may lend securities up to 33 1/3% of its total assets to qualified broker-dealer or institutional investors. The loans are secured at all times by cash or U.S. government securities in an amount at least equal to the market value of the securities loaned, plus accrued interest and dividends, determined on a daily basis and adjusted accordingly. The Portfolio will regain record ownership of loaned securities to exercise certain beneficial rights; however, the Portfolio may bear the risk of delay in recovery of, or even loss of rights in, the securities loaned should the borrower fail financially. The Portfolio receives compensation, which is included in interest income, for lending its securities from interest earned on the cash or U.S. government securities held as collateral, net of fee rebates paid to the borrower plus reasonable administrative and custody fees. UBS PaineWebber Inc. ("UBS PaineWebber(SM)*"), an indirect wholly owned subsidiary of UBS AG, serves as the Portfolio's lending agent and has been approved as a borrower under the Portfolio's securities lending program. For the six months ended June 30, 2001, UBS PaineWebber earned $37 in compensation from the Portfolio as the Portfolio's lending agent. For the six months ended June 30, 2001, the Portfolio earned $113 net of fees, rebates and expenses, for securities lending transactions. At June 30, 2001, there were no securities out on loan. BANK LINE OF CREDIT The Portfolio may participate with other funds managed, advised or sub-advised by Brinson Advisors in a $200 million committed credit facility ("Facility") to be utilized for temporary financing until the settlement of sales or purchases of portfolio securities, the repurchase or redemption of shares of the Portfolio at the request of the shareholders or other temporary or emergency purposes. In connection therewith, the Portfolio has agreed to pay commitment fees, pro rata, based on the relative asset size of the funds in the Facility. Interest is charged to the Portfolio at a rate based on prevailing market rates in effect at the time of borrowings. For the six months ended June 30, 2001, the Portfolio did not borrow under the Facility. INVESTMENTS IN SECURITIES For federal income tax purposes, the cost of securities owned at June 30, 2001 was substantially the same as the cost of securities for financial statement purposes. At June 30, 2001, the components of net unrealized appreciation of investments were as follows: Gross appreciation (investments having an excess of value over cost) $ 2,314,920 Gross depreciation (investments having an excess of cost over value) (996,575) ----------- Net unrealized appreciation of investments $ 1,318,345 =========== For the six months ended June 30, 2001, aggregate purchases and sales of portfolio securities, excluding short-term securities, were $15,298,525 and $16,769,585, respectively. -------------------- * UBS PaineWebber is a service mark of UBS AG. 12 FEDERAL TAX STATUS The Portfolio intends to distribute all of its taxable income and to comply with the requirements of the Internal Revenue Code applicable to regulated investment companies. Accordingly, no provision for federal income taxes is required. In addition, by distributing during each calendar year, substantially all of its net investment income, capital gains and certain other amounts, if any, the Portfolio intends not to be subject to a Federal excise tax. SHARES OF BENEFICIAL INTEREST There are an unlimited amount of $0.001 par value shares of beneficial interest authorized. Transactions in shares of beneficial interest were as follows:
CLASS H CLASS I SIX MONTHS ENDED -------------------------- -------------------------- JUNE 30, 2001: SHARES AMOUNT SHARES AMOUNT ----------- ----------- ----------- ----------- Shares sold 203,500 $ 2,765,407 83,839 $ 1,123,350 Shares repurchased (402,708) (5,017,366) (82,014) (1,043,342) Dividends reinvested 300,645 3,463,434 138,015 1,589,927 ----------- ----------- ----------- ----------- Net increase 101,437 $ 1,211,475 139,840 $ 1,669,935 =========== =========== =========== =========== CLASS H CLASS I YEAR ENDED -------------------------- -------------------------- DECEMBER 31,2000: SHARES AMOUNT SHARES AMOUNT ----------- ----------- ----------- ----------- Shares sold 261,538 $ 4,009,770 226,278 $ 3,438,860 Shares repurchased (524,977) (8,037,983) (80,514) (1,228,463) Dividends reinvested 92,433 1,445,642 29,647 463,983 ----------- ----------- ----------- ----------- Net increase (decrease) (171,006) $(2,582,571) 175,411 $ 2,674,380 =========== =========== =========== ===========
13 FINANCIAL HIGHLIGHTS Selected data for a share of beneficial interest outstanding throughout each period is presented below:
CLASS H --------------------------------------------------------------------------- FOR THE SIX MONTHS ENDED FOR THE YEARS ENDED DECEMBER 31, JUNE 30,2001 ----------------------------------------------------------- (UNAUDITED) 2000(2) 1999 1998 1997 1996 ------------ ------- ------- ------- ------- ------- Net asset value, beginning of period $ 14.52 $ 16.34 $ 14.81 $ 13.69 $ 12.27 $ 11.83 ------- ------- ------- ------- ------- ------- Net investment income 0.03 0.13@ 0.05@ 0.07 0.10 0.06 Net realized and unrealized gains (losses) from investments 0.60 (0.85)@ 1.48@ 2.16 3.88 2.53 ------- ------- ------- ------- ------- ------- Net increase (decrease) from investment operations 0.63 (0.72) 1.53 2.23 3.98 2.59 ------- ------- ------- ------- ------- ------- Dividends from net investment income (0.13) (0.05) (0.00)# (0.07) (0.10) (0.06) Distributions from net realized gain on investments (2.69) (1.05) -- (1.04) (2.46) (2.09) ------- ------- ------- ------- ------- ------- Total dividends and distributions (2.82) (1.10) (0.00)# (1.11) (2.56) (2.15) ------- ------- ------- ------- ------- ------- Net asset value,end of period $ 12.33 $ 14.52 $ 16.34 $ 14.81 $ 13.69 $ 12.27 ======= ======= ======= ======= ======= ======= Total investment return(1) 5.68% (4.87)% 10.33% 16.32% 32.45% 22.12% ======= ======= ======= ======= ======= ======= Ratios/Supplemental data: Net assets, end of period (000's) $16,080 $17,471 $22,457 $24,497 $18,493 $14,520 Expenses to average net assets, before waiver from manager 1.07%* 1.14% 1.23% 1.04% 1.04% 1.58% Expenses to average net assets, after waiver from manager 1.07%* 1.14% 1.23% 1.04% 1.04% 1.58% Net investment income to average net assets, before waiver from manager 0.53%* 0.83% 0.36% 0.46% 0.71% 0.49% Net investment income to average net assets, after waiver from manager 0.53%* 0.83% 0.36% 0.46% 0.71% 0.49% Portfolio turnover rate 62% 122% 65% 69% 92% 99% CLASS I ------------------------------------------- FOR THE PERIOD FOR THE SIX FOR THE JANUARY 5, MONTHS ENDED YEAR ENDED 1999+ THROUGH JUNE 30, 2001 DECEMBER 31, DECEMBER 31, (UNAUDITED) 2000(2) 1999 -------------- ------- ------- Net asset value, beginning of period $ 14.50 $ 16.35 $ 14.70 ------- ------- ------- Net investment income 0.02 0.10@ 0.04@ Net realized and unrealized gains (losses) from investments 0.58 (0.85)@ 1.61@ ------- ------- ------- Net increase (decrease) from investment operations 0.60 (0.75) 1.65 ------- ------- ------- Dividends from net investment income (0.10) (0.05) (0.00)# Distributions from net realized gain on investments (2.69) (1.05) -- ------- ------- ------- Total dividends and distributions (2.79) (1.10) (0.00)# ------- ------- ------- Net asset value,end of period $ 12.31 $ 14.50 $ 16.35 ======= ======= ======= Total investment return(1) 5.44% (5.06)% 11.23% ======= ======= ======= Ratios/Supplemental data: Net assets,end of period (000's) $ 8,554 $ 8,045 $ 6,201 Expenses to average net assets, before waiver from manager 1.30%* 1.37% 1.48%* Expenses to average net assets, after waiver from manager 1.30%* 1.33% 1.23%* Net investment income to average net assets, before waiver from manager 0.30%* 0.62% 0.04%* Net investment income to average net assets, after waiver from manager 0.30%* 0.66% 0.29%* Portfolio turnover rate 62% 122% 65%
--------------- + Commencement of issuance of shares. @ Calculated using average monthly shares outstanding for the period. Represents less than $0.005 per share. * Annualized. (1) Total investment return is calculated assuming a $10,000 investment on the first day of each period reported, reinvestment of all dividends and distributions, if any, at net asset value on the ex-dividend dates and a sale at net asset value on the last day of each period reported. The figures do not include additional contract level charges; results would be lower if such charges were included. Total investment return for periods of less than one year has not been annualized. (2) Alliance Capital Management L.P. has served as the Portfolio's sub-advisor since October 10, 2000. Prior to that date Brinson Advisors, Inc. managed the Portfolio's investments. 14 SHAREHOLDER INFORMATION (UNAUDITED) At a Special Meeting of Shareholders held on March 1, 2001, the shareholders of the Fund approved the following proposals, as indicated below:
SHARES SHARES VOTED SHARES PROPOSAL 1 VOTED FOR AGAINST ABSTAIN --------- ------------ ------- TO APPROVE OR DISAPPROVE A NEW INVESTMENT MANAGEMENT AND ADMINISTRATION CONTRACT BETWEEN BRINSON SERIES TRUST ("TRUST") AND BRINSON ADVISORS, INC. ("BRINSON ADVISORS") (FORMERLY MITCHELL HUTCHINS ASSET MANAGEMENT INC.) WITH RESPECT TO GLOBAL INCOME PORTFOLIO ("FUND"). 1,665,845 21,790 46,540 SHARES SHARES VOTED SHARES PROPOSAL 2 VOTED FOR AGAINST ABSTAIN --------- ------------ ------- TO APPROVE OR DISAPPROVE A NEW SUB-ADVISORY CONTRACT BETWEEN BRINSON ADVISORS AND ALLIANCE CAPITAL MANAGEMENT L.P. WITH RESPECT TO THE FUND. 1,661,978 25,657 46,540 SHARES SHARES VOTED SHARES PROPOSAL 3 VOTED FOR AGAINST ABSTAIN --------- ------------ ------- TO APPROVE OR DISAPPROVE A POLICY TO PERMIT BRINSON ADVISORS AND THE TRUST'S BOARD OF TRUSTEES TO APPOINT AND REPLACE SUB-ADVISORS FOR THE FUND AND TO ENTER INTO AND AMEND THEIR SUB-ADVISORY CONTRACTS WITHOUT FURTHER SHAREHOLDER APPROVAL. 1,656,033 31,602 46,540
15 THE FINANCIAL INFORMATION INCLUDED HEREIN IS TAKEN FROM THE RECORDS OF THE PORTFOLIO WITHOUT EXAMINATION BY INDEPENDENT AUDITORS WHO DO NOT EXPRESS AN OPINION THEREON. BRINSON ADVISORS (C)2001 Brinson Advisors, Inc. All Rights Reserved BRINSON SERIES TRUST GROWTH PORTFOLIO JUNE 30, 2001 SEMIANNUAL REPORT BRINSON SERIES TRUST--GROWTH PORTFOLIO SEMIANNUAL REPORT August 15, 2001 Dear Contract Owner, We present you with the semiannual report for Brinson Series Trust--Growth Portfolio for the six months ended June 30, 2001. MARKET REVIEW [GRAPHIC] In the first half of 2001, the major stock indices continued the decline that began in mid-2000. The broad sell-off in U.S. stocks officially became a bear market in March as the S&P 500 Index dipped more than 20% below its all-time high set a year earlier. Blue chip stocks also flirted with bearish territory as the Dow Jones Industrial Average fell to within a dozen points of a 20% drop before recovering in late March. Earnings disappointments, decelerated capital spending, bloated business inventories and shaky consumer confidence were a continuous cause for concern during the period. Year to date, growth strategies have continued to underperform the broad market. While the overall market, as measured by the S&P 500 Index, fell 6.70% for the six months ended June 30, 2001, the Russell 1000 Growth Index fell 14.24% and the BARRA Growth Index declined 11.04%. The biggest culprit was the slumping technology sector, which was down over 20% for the period as measured by the Nasdaq 100 Index. However, in the second quarter of 2001, technology recovered somewhat and led to favorable relative performance for growth indices (the BARRA Growth Index posted gains of 7.71% in the second quarter). PORTFOLIO REVIEW AVERAGE ANNUAL TOTAL RETURNS, PERIODS ENDED 6/30/01
6 MONTHS 1 YEAR 5 YEARS 10 YEARS INCEPTION* GROWTH PORTFOLIO (CLASS H) -12.86% -29.28% 7.76% 11.73% 11.99% GROWTH PORTFOLIO (CLASS I) -13.02 -29.52 N/A N/A -10.20 S&P 500 INDEX -6.70 -14.83 14.48 15.10 13.58
* Inception: since commencement of issuance on May 4, 1987 for Class H shares and July 18, 1999 for Class I shares. Index performance is shown as of nearest month end inception of oldest share class: April 30, 1987. The investment return and the principal value of an investment will fluctuate, so that an investor's shares, when redeemed, may be worth more or less than their original cost. Returns for periods of less than one year are not annualized. Past performance is no guarantee of future performance. Figures assume reinvestment of all dividends and capital gains distributions, if any, at net asset value on the ex-dividend dates and do not include sales charges. In addition, for the fiscal year ended December 31, 1999 and the period from January 1, 2000 through February 29, 2000, the Portfolio's advisor voluntarily waived payment of certain fees for Class I shares. Without this waiver performance would have been lower. Performance relates to the Portfolio and does not reflect separate account charges applicable to variable annuity contracts. 1 PORTFOLIO HIGHLIGHTS For the six months ended June 30, 2001, the Portfolio declined 12.86%, underperforming the S&P 500 Index which slid 6.70%. During the period, we doubled the Portfolio's allocation to the financial services sector to take advantage of the positive influence of lower interest rates on quality stocks in this sector. We also increased our exposure to healthcare from 5.9% in December 2000, to 17.6% of net assets at period-end. The Portfolio's better performing stocks were in the consumer cyclical, financial services and specialty healthcare sectors. Harley-Davidson (3.0%)*, Tiffany (1.6%),* Forest Laboratories (1.3%),* Health Management Associates (2.7%),* AFLAC (2.5%),* Legg Mason (1.2%),* Citigroup (5.7%),* Tyco (5.2%),* Altera (1.3%)* and VERITAS (2.5%)* all contributed to better second quarter performance. PORTFOLIO STATISTICS
PORTFOLIO CHARACTERISTICS* 6/30/01 12/31/00 ---------------------------------------------------------------------------------------------------- Stocks 100.1% 97.5% Cash/Liabilities in Excess of Other Assets -0.1% 2.5% Number of Securities 53 87 Net Assets (mm) $17.5 $23.4 ---------------------------------------------------------------------------------------------------- TOP FIVE SECTORS* 6/30/01 12/31/00 ---------------------------------------------------------------------------------------------------- Consumer Cyclicals 24.1% Technology 38.9% Financial Services 21.7 Telecommunications 24.6 Healthcare 17.6 Financial Services 10.9 Consumer Noncyclicals 14.6 Consumer Cyclicals 7.2 Technology 13.8 Healthcare 5.9 ---------------------------------------------------------------------------------------------------- Total 91.8% Total 87.5% TOP TEN HOLDINGS* 6/30/01 12/31/00 ---------------------------------------------------------------------------------------------------- Citigroup 5.7% AT&T Liberty Media Group 3.9% Tyco International 5.2 Vodafone Air Touch 3.5 Kohl's 3.7 Cisco Systems 3.0 American International 3.6 Flextronics International 2.6 AOL Time Warner 3.4 BankAmerica 2.6 AT&T Liberty Media Group 3.2 Paychex 2.4 Flextronics International 3.2 AT&T Wireless 2.4 Harley-Davidson 3.0 Tyco International 2.4 Pfizer 2.9 Chase Manhattan 2.4 Comcast 2.8 Sanmina 2.3 ---------------------------------------------------------------------------------------------------- Total 36.7% Total 27.5%
* Weightings represent percentages of net assets as of the dates indicated. The Portfolio is actively managed and its composition will vary over time. 2 PROPOSED MERGER ANNOUNCEMENT The Portfolio's board of trustees has approved the submission to its shareholders of an Agreement and Plan of Acquisition and Termination under which the Portfolio would transfer substantially all of its assets and stated liabilities to Growth Portfolio, a series of Alliance Variable Products Series Fund, Inc. ("Growth Portfolio"). If the Portfolio's shareholders approve the proposed merger, shareholders will receive like shares of Growth Portfolio in exchange for their Portfolio shares and the Portfolio will cease operations. The merger is expected to be a tax-free reorganization, which means that the Portfolio's shareholders will not realize any gain or loss on their receipt of shares in the merger and neither the Portfolio nor the Growth Portfolio will realize any gain or loss. Proxy solicitation materials that will be mailed to the Portfolio's shareholders will provide more information about the proposed merger. As of the date hereof, it is expected that these materials will be mailed on or about September 4, 2001. Investors may continue to buy, sell and exchange Portfolio shares as described in the current prospectus prior to the shareholder meeting. If the merger proposal is approved, the Portfolio expects to close to new purchases and exchange purchases approximately five business days prior to the date on which the merger is to be effected. OUTLOOK Our strategy continues to balance the more volatile technology sector with the more stable, visible healthcare sector. Financial services continue to hold a prominent position, as we believe the sector represents attractive growth combined with global consolidation opportunities. Looking ahead, a reduction of excess inventories is progressing, liquidity measures have improved materially, the consumer has continued to spend and probably will be encouraged by the tax refund albeit in a modest way. Concern remains about the slowdown in Europe and implications for our exports as well as the outlook for capital spending. In the environment anticipated, we plan to leave the Portfolio relatively unchanged. Our ultimate objective in managing your investments is to help you successfully meet your financial goals. We thank you for your continued support and welcome any comments or questions you may have. Sincerely, /s/ Brian M. Storms BRIAN M. STORMS President and Chief Executive Officer Brinson Advisors, Inc. This letter is intended to assist shareholders in understanding how the Portfolio performed during the six months ended June 30, 2001, and reflects our views at the time of its writing. Of course, these views may change in response to changing circumstances. 3
PORTFOLIO OF INVESTMENTS JUNE 30, 2001 (UNAUDITED) NUMBER OF SHARES VALUE ------------- ------------ COMMON STOCKS--100.13% AIRLINES--0.58% 5,500 Southwest Airlines Co. $ 101,695 ----------- BANKS--10.09% 12,800 Bank One Corp. 458,240 18,940 Citigroup, Inc. 1,000,790 6,900 J. P. Morgan Chase & Co. 307,740 ----------- 1,766,770 ----------- COMPUTER HARDWARE--1.86% 17,920 Cisco Systems, Inc.* 326,144 ----------- COMPUTER SOFTWARE--6.64% 7,500 Amdocs Ltd.* 403,875 6,500 BEA Systems, Inc.* 199,615 2,000 Mercury Interactive Corp.* 119,800 6,600 VERITAS Software Co.* 439,098 ----------- 1,162,388 ----------- DEPARTMENT STORE--3.70% 10,330 Kohl's Corp.* 648,001 ----------- DRUGS--11.43% 2,700 Allergan, Inc. 230,850 4,600 American Home Products Corp. 268,824 6,300 Cardinal Health, Inc. 434,700 3,200 Forest Laboratories, Inc.* 227,200 12,500 Pfizer, Inc. 500,625 3,500 Pharmacia Corp. 160,825 4,900 Schering-Plough Corp. 177,576 ----------- 2,000,600 ----------- ELECTRIC UTILITIES--2.34% 9,500 AES Corp.* 408,975 ----------- ELECTRICAL EQUIPMENT--12.72% 1,800 Celestica, Inc.* 92,700 5,300 Danaher Corp. 296,800 21,300 Flextronics International Ltd.* 556,143 9,800 Nokia Corp., ADR 215,992 1,400 Research In Motion Ltd.* 45,150 14,900 Sanmina Corp.* 348,809 23,700 Solectron Corp.* 433,710 8,100 Thermo Electron Corp.* 178,362 3,400 TyCom Ltd.* 58,480 ----------- 2,226,146 ----------- FINANCIAL SERVICES--2.64% 14,040 MBNA Corp. 462,618 ----------- FOOD RETAIL--1.86% 13,000 Kroger Co.* 325,000 ----------- FREIGHT, AIR, SEA & LAND--1.49% 4,500 United Parcel Service, Inc., Class B $ 260,100 ----------- INDUSTRIAL SERVICES & SUPPLIES--0.56% 1,500 Jacobs Engineering Group, Inc.* 97,845 ----------- INFORMATION & COMPUTER SERVICES--2.64% 16,200 IMS Health, Inc. 461,700 ----------- INTERNET--0.80% 4,500 Juniper Networks, Inc.* 139,950 ----------- LEISURE--3.04% 11,300 Harley-Davidson, Inc. 532,004 ----------- LIFE INSURANCE--2.52% 14,000 AFLAC, Inc. 440,860 ----------- MEDIA--9.41% 11,350 AOL Time Warner, Inc.* 601,550 32,250 AT&T Corp. Liberty Media A* 564,052 11,100 Comcast Corp., Class A* 481,740 ----------- 1,647,342 ----------- MEDICAL PRODUCTS--3.52% 6,000 Medtronic, Inc. 276,060 6,200 Stryker Corp. 340,070 ----------- 616,130 ----------- MEDICAL PROVIDERS--2.69% 22,400 Health Management Associates, Inc., Class A* 471,296 ----------- MULTI INDUSTRY--5.17% 16,600 Tyco International Ltd. 904,700 ----------- OIL SERVICES--2.12% 4,900 Baker Hughes, Inc. 164,150 2,000 Transocean Sedco Forex, Inc. 82,500 2,600 Weatherford International, Inc.* 124,800 ----------- 371,450 ----------- OTHER INSURANCE--3.64% 7,400 American International Group, Inc. 636,400 ----------- PROPERTY INSURANCE--1.65% 4,950 AMBAC Financial Group, Inc. 288,090 ----------- SECURITIES & ASSET MANAGEMENT--1.19% 4,200 Legg Mason, Inc. 208,992 ----------- SEMICONDUCTOR--1.88% 7,620 Altera Corp.* 220,980 6,300 Applied Micro Circuits Corp.* 108,360 ----------- 329,340 -----------
4
NUMBER OF SHARES VALUE ------------- ------------ COMMON STOCKS--(CONCLUDED) SPECIALTY RETAIL--2.17% 2,600 CVS Corp. $ 100,360 7,700 Tiffany & Co. 278,894 ----------- 379,254 ----------- WIRELESS TELECOMMUNICATIONS--1.78% 19,000 AT&T Wireless Services, Inc.* 310,650 ----------- Total Investments (cost--$18,395,772)--100.13% $17,524,440 Liabilities in excess of other assets--(0.13)% (21,990) ----------- Net Assets--100.00% $17,502,450 ===========
---------- * Non-Income producing security ADR American Depositary Receipt See accompanying notes to financial statements. 5
STATEMENT OF ASSETS AND LIABILITIES JUNE 30, 2001 (UNAUDITED) ASSETS Investments in securities, at value (cost--$18,395,772) $ 17,524,440 Receivable for investments sold 81,921 Dividends and interest receivable 11,493 Other assets 2,193 ------------ Total assets 17,620,047 ------------ LIABILITIES Payable to custodian 50,274 Payable to affiliates 12,000 Accrued expenses and other liabilities 55,323 ------------ Total liabilities 117,597 ------------ NET ASSETS Beneficial interest--$0.001 par value (unlimited amount authorized) 16,395,193 Accumulated net investment loss (68,984) Accumulated net realized gain from investment transactions 2,047,573 Net unrealized depreciation of investments (871,332) ------------ Net assets $ 17,502,450 ============ CLASS H Net assets $ 15,955,151 ------------ Shares outstanding 2,642,799 ------------ Net asset value, offering price and redemption value per share $6.04 ===== CLASS I Net assets $ 1,547,299 ------------ Shares outstanding 258,276 ------------ Net asset value, offering price and redemption value per share $5.99 =====
See accompanying notes to financial statements. 6 STATEMENT OF OPERATIONS
FOR THE SIX MONTHS ENDED JUNE 30, 2001 (UNAUDITED) ----------- INVESTMENT INCOME: Dividends (net of foreign withholding taxes of $1,043) $ 45,926 Interest 17,368 ----------- 63,294 ----------- EXPENSES: Investment management and administration 74,423 Professional fees 20,548 Reports and notices to shareholders 19,910 Custody and accounting 5,954 Trustees' fees 3,750 Distribution fees--Class I 2,056 Transfer agency and related service fees 1,500 Other expenses 4,248 ----------- 132,389 Less: Fee waivers from investment manager (111) ----------- NET EXPENSES 132,278 ----------- Net investment loss (68,984) ----------- REALIZED AND UNREALIZED GAINS (LOSSES) FROM INVESTMENT ACTIVITIES: Net realized gain from investment activities 2,110,444 Net change in unrealized appreciation/depreciation of investments (4,840,739) ----------- NET REALIZED AND UNREALIZED LOSS FROM INVESTMENT ACTIVITIES (2,730,295) ----------- NET DECREASE IN NET ASSETS RESULTING FROM OPERATIONS ($2,799,279) ===========
See accompanying notes to financial statements. 7 STATEMENTS OF CHANGES IN NET ASSETS
FOR THE SIX MONTHS ENDED FOR THE JUNE 30, 2001 YEAR ENDED (UNAUDITED) DECEMBER 31, 2000 ----------- ----------------- FROM OPERATIONS: Net investment loss $ (68,984) $ (186,071) Net realized gains from investment transactions 2,110,444 9,931,709 Net change in unrealized appreciation/depreciation of investments (4,840,739) (15,923,494) ------------ ------------ Net decrease in net assets resulting from operations (2,799,279) (6,177,856) ------------ ------------ DISTRIBUTIONS TO SHAREHOLDERS FROM: Net realized gain on investments--Class H (8,983,989) (7,668,526) Net realized gain on investments--Class I (807,231) (481,021) ------------ ------------ Total dividends and distributions to shareholders (9,791,220) (8,149,547) ------------ ------------ FROM BENEFICIAL INTEREST TRANSACTIONS: Net proceeds from the sale of shares 636,672 3,279,596 Cost of shares repurchased (3,708,660) (12,530,309) Proceeds from dividends reinvested 9,791,220 8,149,547 ------------ ------------ Net increase (decrease) in net assets from beneficial interest transactions 6,719,232 (1,101,166) ------------ ------------ Net decrease in net assets (5,871,267) (15,428,569) NET ASSETS: Beginning of period 23,373,717 38,802,286 ------------ ------------ End of period $ 17,502,450 $ 23,373,717 ============ ============
See accompanying notes to financial statements. 8 NOTES TO FINANCIAL STATEMENTS (unaudited) ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES Brinson Series Trust--Growth Portfolio (the "Portfolio") is a diversified portfolio of Brinson Series Trust (the "Fund"), which is organized under Massachusetts law pursuant to an Amended and Restated Declaration of Trust dated February 11, 1998, as amended, and is registered with the Securities and Exchange Commission under the Investment Company Act of 1940, as amended, as an open-end management investment company. The Fund operates as a series company currently offering thirteen portfolios. Shares of the Portfolio are offered to insurance company separate accounts which fund certain variable contracts. Currently, the Portfolio offers Class H and Class I shares. Each class represents interests in the same assets of the Portfolio, and the classes are identical except for differences in their distribution charges. Both classes have equal voting privileges except that Class I has exclusive voting rights with respect to its distribution plan. Class H has no distribution plan. The Fund accounts separately for the assets, liabilities and operations for each portfolio. Expenses directly attributable to each portfolio are charged to that portfolio's operations; expenses which are applicable to all portfolios are allocated among them on a pro rata basis. The preparation of financial statements in accordance with accounting principles generally accepted in the United States requires the Fund's management to make estimates and assumptions that affect the reported amounts and disclosures in the financial statements. Actual results could differ from those estimates. The following is a summary of significant accounting policies: VALUATION OF INVESTMENTS--The Portfolio calculates its net asset value based on the current market value for its portfolio securities. The Portfolio normally obtains market values for its securities from independent pricing sources. Independent pricing sources may use reported last sale prices, current market quotations or valuations from computerized "matrix" systems that derive values based on comparable securities. Securities traded in the over-the-counter ("OTC") market and listed on The Nasdaq Stock Market, Inc. ("Nasdaq") normally are valued at the last sale price on Nasdaq prior to valuation. Other OTC securities are valued at the last bid price available prior to valuation. Securities which are listed on U.S. and foreign stock exchanges normally are valued at the last sale price on the day the securities are valued or, lacking any sales on such day, at the last available bid price. In cases where securities are traded on more than one exchange, the securities are valued on the exchange designated as the primary market by Brinson Advisors, Inc. ("Brinson Advisors", formerly known as Mitchell Hutchins Asset Management Inc.), the investment manager and administrator of the Portfolio, or by Alliance Capital Management L.P. ("Alliance Capital"), the Portfolio's sub-advisor. Brinson Advisors is an indirect wholly owned asset management subsidiary of UBS AG. UBS AG is an internationally diversified organization with headquarters in Zurich, Switzerland and operations in many areas of the financial services industry. If a market value is not available from an independent pricing source for a particular security, that security is valued at fair value as determined in good faith by or under the direction of the Fund's board of trustees (the "Board"). The amortized cost method of valuation, which approximates market value, generally is used to value short-term debt instruments with sixty days or less remaining to maturity, unless the Board determines that this does not represent fair value. REPURCHASE AGREEMENTS--The Portfolio's custodian takes possession of the collateral pledged for investments in repurchase agreements. The underlying collateral is valued daily on a mark-to-market basis to ensure that the value, including accrued interest, is at least equal to the repurchase price. In the event of default of the obligation to 9 repurchase, the Portfolio has the right to liquidate the collateral and apply the proceeds in satisfaction of the obligation. Under certain circumstances, in the event of default or bankruptcy by the other party to the agreement, realization and/or retention of the collateral may be subject to legal proceedings. The Portfolio may participate in joint repurchase agreement transactions with other funds managed, advised or sub-advised by Brinson Advisors. INVESTMENT TRANSACTIONS AND INVESTMENT INCOME--Investment transactions are recorded on the trade date. Realized gains and losses from investment transactions are calculated using the identified cost method. Dividend income is recorded on the ex-dividend date ("ex-date"). Interest income is recorded on an accrual basis. Premiums are amortized and discounts are accreted as adjustments to interest income and the identified cost of investments. Income, expenses (excluding class-specific expenses) and realized/unrealized gain/losses are allocated proportionately to each class of shares based upon the relative net asset value of outstanding shares (or the value of dividend-eligible shares, as appropriate) of each class at the beginning of the day (after adjusting for current capital share activity of the respective classes). Class-specific expenses are charged directly to the applicable class of shares. DIVIDENDS AND DISTRIBUTIONS--Dividends and distributions to shareholders are recorded on the ex-date. The amount of dividends and distributions are determined in accordance with federal income tax regulations, which may differ from accounting principles generally accepted in the United States. These "book/tax" differences are either considered temporary or permanent in nature. To the extent these differences are permanent in nature, such amounts are reclassified within the capital accounts based on their federal tax-basis treatment; temporary differences do not require reclassification. INVESTMENT MANAGER AND ADMINISTRATOR The Board has approved an investment management and administration contract between the Fund and Brinson Advisors ("Management Contract"), under which Brinson Advisors serves as investment manager and administrator of the Portfolio. In accordance with the Management Contract, the Portfolio pays Brinson Advisors an investment management and administration fee, which is computed daily and payable monthly, at an annual rate of 0.75% of the Portfolio's average daily net assets. At June 30, 2001, the Portfolio owed Brinson Advisors $11,023 in investment management and administration fees. Brinson Advisors waived a portion of its investment management and administration fees in connection with the Portfolio's investment of cash collateral from securities lending transactions in Brinson Private Money Market Fund LLC. For the six months ended June 30, 2001, Brinson Advisors waived $111 of its investment management and administration fees. Brinson Advisors has entered into a sub-advisory contract with Alliance Capital dated March 1, 2001 ("Alliance Capital Contract"), pursuant to which Alliance Capital serves as investment sub-advisor for the Portfolio. Under the Alliance Capital Contract, Brinson Advisors (not the Portfolio) is obligated to pay Alliance Capital a fee, accrued daily and paid monthly at the annual rate of 0.375% of the Portfolio's average daily net assets. For the six months ended June 30, 2001, the Portfolio paid $485 in brokerage commissions to UBS Warburg LLC, an affiliate of Brinson Advisors and an indirect wholly owned subsidiary of UBS AG, for transactions executed on behalf of the Portfolio. DISTRIBUTION PLAN Class I shares are offered to insurance company separate accounts where the related insurance companies receive 10 payments for their services in connection with the distribution of the Portfolio's Class I shares. Under the plan of distribution, the Portfolio pays Brinson Advisors a monthly distribution fee at the annual rate of 0.25% of the average daily net assets of Class I shares. Brinson Advisors pays the entire distribution fee to the insurance companies. At June 30, 2001, the Portfolio owed Brinson Advisors $977 in distribution fees. SECURITIES LENDING The Portfolio may lend securities up to 25% of its total assets to qualified broker-dealers or institutional investors. The loans are secured at all times by cash or U.S. government securities in an amount at least equal to the market value of the securities loaned, plus accrued interest and dividends, determined on a daily basis and adjusted accordingly. The Portfolio will regain record ownership of loaned securities to exercise certain beneficial rights; however, the Portfolio may bear the risk of delay in recovery of, or even loss of rights in, the securities loaned should the borrower fail financially. The Portfolio receives compensation, which is included in interest income, for lending its securities from interest earned on the cash or U.S. government securities held as collateral, net of fee rebates paid to the borrower plus reasonable administrative and custody fees. UBS PaineWebber Inc. ("UBS PaineWebber(SM)*"), an indirect wholly owned subsidiary of UBS AG, serves as the Portfolio's lending agent and has been approved as a borrower under the Portfolio's securities lending program. For the six months ended June 30, 2001, UBS PaineWebber earned $329 in compensation from the Portfolio as the Portfolio's lending agent. For the six months ended June 30, 2001, the Portfolio earned $941 net of fees, rebates and expenses, for securities lending transactions. At June 30, 2001, there were no securities out on loan. BANK LINE OF CREDIT The Portfolio may participate with other funds managed, advised or sub-advised by Brinson Advisors in a $200 million committed credit facility ("Facility") to be utilized for temporary financing until the settlement of sales or purchases of portfolio securities, the repurchase or redemption of shares of the Portfolio at the request of the shareholders or other temporary or emergency purposes. In connection therewith, the Portfolio has agreed to pay commitment fees, pro rata, based on the relative asset size of the funds in the Facility. Interest is charged to the Portfolio at rates based on prevailing market rates in effect at the time of borrowings. For the six months ended June 30, 2001, the Portfolio did not borrow under the Facility. INVESTMENTS IN SECURITIES For federal income tax purposes, the cost of securities owned at June 30, 2001 was substantially the same as the cost of securities for financial statement purposes. At June 30, 2001, the components of net unrealized depreciation of investments were as follows:
Gross depreciation (investments having an excess of cost over value) $(2,922,847) Gross appreciation (investments having an excess of value over cost) 2,051,515 ----------- Net unrealized depreciation of investments $ (871,332) ===========
For the six months ended June 30, 2001, total aggregate purchases and sales of portfolio securities, excluding short-term securities, were $18,379,324 and $20,902,775 respectively. ---------- * UBS PaineWebber is a service mark of UBS AG. 11 FEDERAL TAX STATUS The Portfolio intends to distribute all of its taxable income and to comply with the other requirements of the Internal Revenue Code applicable to regulated investment companies. Accordingly, no provision for federal income taxes is required. In addition, by distributing during each calendar year, substantially all of its net investment income, capital gains and certain other amounts, if any, the Portfolio intends not to be subject to a Federal excise tax. SHARES OF BENEFICIAL INTEREST There are an unlimited amount of $0.001 par value shares of beneficial interest authorized. Transactions in shares of beneficial interest were as follows:
FOR THE SIX MONTHS ENDED JUNE 30, 2001 ------------------------------------------------------------ CLASS H CLASS I ----------------------------- ------------------------ SHARES AMOUNT SHARES AMOUNT ---------- ------------ -------- --------- Shares sold 78,072 $ 591,792 5,549 $ 44,880 Shares repurchased (439,269) (3,600,299) (13,111) (108,361) Dividends reinvested 1,567,886 8,983,989 141,869 807,231 ---------- ------------ -------- --------- Net increase 1,206,689 $ 5,975,482 134,307 $ 743,750 ========== ============ ======== ========= FOR THE YEAR ENDED DECEMBER 31, 2000 ------------------------------------------------------------ CLASS H CLASS I ----------------------------- ------------------------ SHARES AMOUNT SHARES AMOUNT ---------- ------------ -------- --------- Shares sold 132,057 $ 2,612,139 34,231 $ 667,457 Shares repurchased (601,206) (11,809,679) (33,491) (720,630) Dividends reinvested 393,068 7,668,526 24,656 481,021 ---------- ------------ -------- --------- Net increase (decrease) (76,081) $ (1,529,014) 25,396 $ 427,848 ========== ============ ======== =========
12 FINANCIAL HIGHLIGHTS Selected data for a share of beneficial interest outstanding throughout each period is presented below:
CLASS H CLASS I ----------------------------------------------------------------- ---------------------------------- SIX MONTHS YEAR FOR THE PERIOD FOR THE SIX ENDED ENDED JULY 18, 1999+ MONTHS ENDED FOR THE YEARS ENDED DECEMBER 31, JUNE 20, DECEMBER THROUGH JUNE 30, 2001 ------------------------------------------------- 2001 31, DECEMBER 31, (UNAUDITED) 2000# 1999 1998 1997 1996 (UNAUDITED) 2000# 1999 -------------- -------- ------- ------- ------- ------- ----------- ------- ------------ Net asset value, beginning of period $ 14.99 $ 24.09 $ 18.03 $ 15.63 $ 17.48 $ 17.57 $ 14.95 $ 24.09 $ 20.59 -------- -------- ------- ------- ------- ------- ------- ------- ------- Net investment income (loss) (0.02) (0.12) (0.14) (0.07) 0.03 (0.06) (0.03) (0.15) (0.03) Net realized and unrealized gains (losses) from investments (2.27) (3.46) 6.20 4.79 2.69 3.29 (2.27) (3.47) 3.53 -------- -------- ------- ------- ------- ------- ------- ------- ------- Net increase (decrease) from investment operations (2.29) (3.58) 6.06 4.72 2.72 3.23 (2.30) (3.62) 3.50 -------- -------- ------- ------- ------- ------- ------- ------- ------- Dividends from net investment income -- -- -- -- (0.03) -- -- -- -- Distributions from net realized gains on investments (6.66) (5.52) (0.00)++ (2.32) (4.54) (3.32) (6.66) (5.52) (0.00)++ -------- -------- ------- ------- ------- ------- ------- ------- ------- Total dividends and distributions to shareholders (6.66) (5.52) (0.00) (2.32) (4.57) (3.32) (6.66) (5.52) (0.00) -------- -------- ------- ------- ------- ------- ------- ------- ------- Net asset value, end of period $ 6.04 $ 14.99 $ 24.09 $ 18.03 $ 15.63 $ 17.48 $ 5.99 $ 14.95 $ 24.09 ======== ======== ======= ======= ======= ======= ======= ======= ======= Total investment return(1) (12.86)% (20.17)% 33.61% 30.59% 15.41% 18.70% (13.02)% (20.39)% 17.00% ======== ======== ======= ======= ======= ======= ======= ======= ======= Ratios/Supplemental data: Net assets, end of period (000's) $ 15,955 $ 21,521 $36,428 $36,830 $30,586 $36,357 $ 1,547 $ 1,853 $ 2,375 Expenses to average net assets, before waiver from manager 1.31%* 1.11% 1.11% 1.05% 1.05% 1.14% 1.64%* 1.41% 1.39%* Expenses to average net assets, after waiver from manager 1.31%* 1.11% 1.11% 1.05% 1.05% 1.14% 1.64%* 1.37% 1.14%* Net investment income (loss) to average net assets, before waiver from manager (0.67)%* (0.57)% (0.58)% (0.37)% 0.12% (0.29)% (1.00)%* (0.86)% (0.83)%* Net investment income (loss) to average net assets, after waiver from manager (0.67)%* (0.57)% (0.58)% (0.37)% 0.12% (0.29)% (1.00)%* (0.82)% (0.58)%* Portfolio turnover rate 91% 53% 23% 50% 89% 53% 91% 53% 23%*
---------- # Alliance Capital Management L.P. has served as the Portfolio's sub-advisor since October 10, 2000. Prior to that date, Brinson Advisors, Inc. managed the Portfolio's investments. + Commencement of issuance of shares. ++ Represents less than $0.005 per share. * Annualized. (1) Total investment return is calculated assuming a $10,000 investment on the first day of each period reported, reinvestment of all dividends and distributions, if any, at net asset value on the ex-dividend dates and a sale at net asset value on the last day of each period reported. The figures do not include additional contract level charges; results would be lower if such charges were included. Total investment return for periods of less than one year has not been annualized. 13 SHAREHOLDERS INFORMATION (UNAUDITED) At a Special Meeting of Shareholders held on March 1, 2001, the shareholders of the Fund approved the following proposals, as indicated below:
SHARES SHARES VOTED SHARES PROPOSAL 1 VOTED FOR AGAINST ABSTAIN --------- ------------ ------- TO APPROVE OR DISAPPROVE A NEW INVESTMENT MANAGEMENT AND ADMINISTRATION CONTRACT BETWEEN BRINSON SERIES TRUST ("TRUST") AND BRINSON ADVISORS, INC. ("BRINSON ADVISORS") (FORMERLY MITCHELL HUTCHINS ASSET MANAGEMENT INC.) WITH RESPECT TO GROWTH PORTFOLIO ("FUND"). 968,373 0 402,604 SHARES SHARES VOTED SHARES PROPOSAL 2 VOTED FOR AGAINST ABSTAIN --------- ------------ ------- TO APPROVE OR DISAPPROVE A NEW SUB-ADVISORY CONTRACT BETWEEN BRINSON ADVISORS AND ALLIANCE CAPITAL MANAGEMENT L.P. WITH RESPECT TO THE FUND. 968,373 0 402,604 SHARES SHARES VOTED SHARES PROPOSAL 3 VOTED FOR AGAINST ABSTAIN --------- ------------ ------- TO APPROVE OR DISAPPROVE A POLICY TO PERMIT BRINSON ADVISORS AND THE TRUST'S BOARD OF TRUSTEES TO APPOINT AND REPLACE SUB-ADVISORS FOR THE FUND AND TO ENTER INTO AND AMEND THEIR SUB-ADVISORY CONTRACTS WITHOUT FURTHER SHAREHOLDER APPROVAL. 968,373 0 402,604
14 THE FINANCIAL INFORMATION INCLUDED HEREIN IS TAKEN FROM THE RECORDS OF THE PORTFOLIO WITHOUT EXAMINATION BY INDEPENDENT AUDITORS WHO DO NOT EXPRESS AN OPINION THEREON. BRINSON ADVISORS (C)2001 Brinson Advisors, Inc. All Rights Reserved BRINSON SERIES TRUST HIGH GRADE FIXED INCOME PORTFOLIO JUNE 30, 2001 SEMIANNUAL REPORT BRINSON SERIES TRUST--HIGH GRADE FIXED INCOME PORTFOLIO SEMIANNUAL REPORT August 15, 2001 Dear Contract Owner, We present you with the semiannual report for Brinson Series Trust--High Grade Fixed Income Portfolio for the six months ended June 30, 2001. MARKET REVIEW [GRAPHIC] Despite a series of interest rate reductions, the six months ended June 30, 2001 was marked by a severe slowdown in gross domestic product (GDP), a capital spending slump among businesses, a sharp rise in new monthly unemployment claims and new expectations for corporate earnings. The Federal Reserve (the "Fed") first cut the Fed Funds rate by 50 basis points (one basis point equals 1/100th of one percent) in a surprise out-of-meeting move in early January, followed by another 50 basis points cut at the end of January. By period-end, the Fed had decreased the Fed Funds rate six times by a total of 2.75%, lowering the rate to 3.75%. Although the Fed remained committed to economic reinvigoration, the economy barely grew during the period as the GDP registered a 0.7% increase during the second quarter after it grew only 1.3% during the first three months. The second quarter figure was the lowest since the first quarter of 1993. Business was responsible for much of this sluggishness, as the corporate sector recorded a 13.6% reduction in capital spending during the second quarter, marking two consecutive declines in this figure for the first time since 1991. PORTFOLIO REVIEW AVERAGE ANNUAL TOTAL RETURNS, PERIOD ENDED 6/30/01
6 MONTHS 1 YEAR 5 YEARS INCEPTION* HIGH GRADE FIXED INCOME PORTFOLIO (CLASS H) 1.66% 7.94% 5.07% 3.39% LB GOVERNMENT BOND INDEX 2.27 10.33 7.36 6.24
* Inception: since commencement of issuance on November 8, 1993. Index performance is shown as of nearest month end of inception of Class H shares: October 31, 1993. The investment return and the principal value of an investment will fluctuate, so that an investor's shares, when redeemed, may be worth more or less than their original cost. Returns for periods of less than one year are not annualized. Past performance is no guarantee of future performance. Figures assume reinvestment of all dividends and capital gains distributions, if any, at net asset value on the ex-dividend dates and do not include sales charges. Performance relates to the Portfolio and does not reflect separate account charges applicable to variable annuity contracts. 1 PORTFOLIO HIGHLIGHTS During the six months ended June 30, 2001, the Portfolio underperformed its benchmark. The Portfolio returned 1.66% compared to the Lehman Government Bond Index's return of 2.27%. Our overweight in the corporate sector, which helped Portfolio performance, was slightly offset by losses from the timing of our move to neutral from underweight in the mortgage pass-through sector. We expect that the non-Treasury sectors of the fixed-income market, particularly corporate bonds, will perform well in this environment of low rates and positively sloped yield curves. Accordingly, we increased the Portfolio's exposure to investment-grade corporate bonds. As a result, the Portfolio now outranks its benchmarks in exposure to such credit-sensitive instruments. We also increased the Portfolio's exposure to mortgage pass-throughs, as they have become more attractive in an environment of declining interest rates and subsiding prepayment risk. The Portfolio is significantly underweighted in Treasury securities. PORTFOLIO STATISTICS
SECTOR ALLOCATION* 6/30/01 12/31/00 -------------------------------------------------------------------------------- Mortgages 39.5% 27.1% Corporates 29.6 22.9 Treasurys 17.8 36.2 Repurchase Agreements 6.0 3.7 Asset-Backed Securities 5.8 2.6 International Government Obligations 4.1 0.0 Collateralized Mortgage Obligations 1.6 0.6 Agencies 0.0 6.9 Liabilities in Excess of Other Assets -4.4 0.0 -------------------------------------------------------------------------------- Total 100.0% 100.0% PORTFOLIO CHARACTERISTICS* 6/30/01 12/31/00 -------------------------------------------------------------------------------- Weighted Average Duration 4.84 yrs. 5.16 yrs. Weighted Average Life 8.66 yrs. 9.68 yrs. Average Quality AA AAA Net Assets (mm) $2.12 $2.45 --------------------------------------------------------------------------------
* Weightings represent percentages of net assets as of the dates indicated. The Portfolio is actively managed and its composition will vary over time. 2 PROPOSED MERGER ANNOUNCEMENT The Portfolio's board of trustees has approved the submission to its shareholders of an Agreement and Plan of Acquisition and Termination under which the Portfolio would transfer substantially all of its assets and stated liabilities to U.S. Government/High Grade Securities Portfolio, a series of Alliance Variable Products Series Fund, Inc. ("U.S. Government/High Grade Securities Portfolio"). If the Portfolio's shareholders approve the proposed merger, shareholders will receive like shares of U.S. Government/High Grade Securities Portfolio in exchange for their Portfolio shares and the Portfolio will cease operations. The merger is expected to be a tax-free reorganization, which means that the Portfolio's shareholders will not realize any gain or loss on their receipt of shares in the merger and neither the Portfolio nor the U.S. Government/High Grade Securities Portfolio will realize any gain or loss. Proxy solicitation materials that will be mailed to the Portfolio's shareholders will provide more information about the proposed merger. As of the date hereof, it is expected that these materials will be mailed on or about September 4, 2001. Investors may continue to buy, sell and exchange Portfolio shares as described in the current prospectus prior to the shareholder meeting. If the merger proposal is approved, the Portfolio expects to close to new purchases and exchange purchases approximately five business days prior to the date on which the merger is to be effected. OUTLOOK We believe it is unlikely that the Fed will be as active in attempting to jump start the economy as it has been over the course of this reporting period. The economic rebound is likely to be gradual, as corporate overinvestment, weak corporate profitability and high levels of household debt present obstacles to a speedy recovery. Should the economy remain sluggish, we expect the Fed will allow interest rates to stay low into early next year. Our ultimate objective in managing your investments is to help you successfully meet your financial goals. We thank you for your continued support and welcome any comments or questions you may have. Sincerely, /s/ Brian M. Storms BRIAN M. STORMS President and Chief Executive Officer Brinson Advisors, Inc. This letter is intended to assist shareholders in understanding how the Portfolio performed during the six months ended June 30, 2001, and reflects our views at the time of its writing. Of course, these views may change in response to changing circumstances. 3 PORTFOLIO OF INVESTMENTS JUNE 30, 2001 (UNAUDITED)
PRINCIPAL AMOUNT MATURITY INTEREST (000) DATES RATES VALUE -------- -------------------- -------------- ---------- U.S. GOVERNMENT OBLIGATIONS--17.82% $ 75 U.S. Treasury Bonds 08/15/19 to 02/15/31 5.375 to 8.125% $ 88,911 290 U.S. Treasury Notes 08/15/03 to 02/15/11 4.625 to 5.750 288,353 ---------- Total U.S. Government Obligations (cost--$380,349) 377,264 ---------- GOVERNMENT NATIONAL MORTGAGE ASSOCIATION CERTIFICATES--4.13% 88 GNMA (cost--$88,177) 01/15/29 to 03/15/29 6.500 87,545 ---------- FEDERAL HOME LOAN MORTGAGE CORPORATION CERTIFICATES--2.62% 55 FHLMC (cost--$54,967) 02/15/04 5.250 55,364 ---------- FEDERAL NATIONAL MORTGAGE ASSOCIATION CERTIFICATES--32.79% 60 FNMA 02/01/31 6.000 57,254 205 FNMA 08/15/04 to 12/01/29 6.500 206,245 117 FNMA 04/01/09 to 02/01/15 7.000 120,345 198 FNMA 06/01/31 7.500 202,562 110 FNMA TBA TBA 6.500 107,943 ---------- Total Federal National Mortgage Association Certificates (cost--$692,824) 694,349 ---------- COLLATERALIZED MORTGAGE OBLIGATIONS--1.62% 20 Bear Stearns Commercial Mortgage Securities, Inc., Series 2001, Class A2 04/15/11 6.480 19,693 15 CS First Boston Mortgage Securities Corp., Series 2001-CK1, Class A3 12/16/35 6.380 14,679 ---------- Total Collateralized Mortgage Obligations (cost--$35,014) 34,372 ---------- ASSET-BACKED SECURITIES--5.81% 60 Citibank Credit Card Issuance Trust, Series 2000, Class A3 11/15/09 6.875 62,129 35 Citibank Credit Card Master Trust I, Series 1997-6, Class A 08/15/06 6.323 29,596 30 Discover Card Master Trust I, Series 1999-6, Class A 07/17/07 6.850 31,214 ---------- Total Asset-Backed Securities (cost--$121,855) 122,939 ---------- CORPORATE BONDS--29.57% AUTO & TRUCK--1.17% 25 DaimlerChrysler NA Holdings Corp. 05/15/06 6.400 24,794 ---------- BANKS--4.64% 55 Bank One Corp. 08/01/10 to 10/15/26 7.625 to 7.875 58,475 25 Great Western Financial Trust II 02/01/27 8.206 24,607 5 J.P. Morgan Chase & Co. 02/01/11 6.750 5,007 10 Standard Chartered Bank 05/30/31 8.000 10,158 ---------- 98,247 ----------
4
PRINCIPAL AMOUNT MATURITY INTEREST (000) DATES RATES VALUE -------- -------------------- -------------- ---------- CORPORATE BONDS (CONTINUED) BROKER - DEALER--3.53% $ 55 Merrill Lynch & Co., Inc. 06/15/04 5.350% $ 54,833 20 Morgan Stanley Dean Witter & Co. 04/15/06 6.100 19,983 ---------- 74,816 ---------- ENERGY--0.94% 20 PSEG Energy Holdings, Inc. 06/15/11 8.500 19,816 ---------- FINANCIAL SERVICES--5.98% 20 Aristar, Inc. 05/15/11 6.875 19,926 25 Associates Corp. NA 11/01/03 5.750 25,205 55 Ford Motor Credit Co. 04/28/03 6.125 55,795 25 Verizon Global Funding Corp. 12/01/30 7.750 25,713 ---------- 126,639 ---------- MEDIA--3.14% 25 Time Warner Entertainment Co. LP 03/15/23 8.375 27,140 40 Walt Disney Co. 07/02/04 4.875 39,300 ---------- 66,440 ---------- OIL REFINING, DISTRIBUTION--0.50% 10 Amerada Hess Corp. 10/01/29 7.875 10,569 ---------- SPECIALTY RETAIL--1.96% 40 Wal Mart Stores, Inc. 08/10/09 6.875 41,502 ---------- TELECOMMUNICATIONS--2.29% 10 Sprint Capital Corp. 01/30/11 7.625 9,922 25 U.S. West Capital Funding, Inc. 07/15/08 6.375 23,880 15 WorldCom, Inc. 05/15/31 8.250 14,713 ---------- 48,515 ---------- TRANSPORTATION--1.06% 25 Union Pacific Corp. 02/01/29 6.625 22,448 ---------- UTILITIES--1.88% 15 Keyspan Corp. 11/15/05 7.250 15,700 5 Progress Energy, Inc. 03/01/31 7.750 5,161 5 TXU Corp. 06/15/06 6.375 4,940 15 Williams Cos., Inc. 01/15/31 7.500 14,060 ---------- 39,861 ---------- YANKEE--2.48% 25 British Telecommunications PLC 12/15/30 8.625 27,264 25 Tyco International Group SA 02/15/06 6.375 25,226 ---------- 52,490 ---------- Total Corporate Bonds (cost--$618,513) 626,137 ----------
5
PRINCIPAL AMOUNT MATURITY INTEREST (000) DATES RATES VALUE -------- -------------------- -------------- ---------- INTERNATIONAL OBLIGATIONS--4.14% $ 20 International Bank For Reconstruction & Development 03/28/06 5.000% $ 19,515 15 Province of Quebec 09/15/29 7.500 15,882 15 State of Qatar 06/15/30 9.750 17,100 35 United Mexican States 01/14/11 8.375 35,228 ---------- Total International Obligations (cost--$87,836) 87,725 ---------- REPURCHASE AGREEMENT--5.95% 126 Repurchase agreement dated 06/29/01 with State Street Bank and Trust Co., collateralized by $131,000 U.S. Treasury Bills, 0.000% due 12/27/01 (value $128,708); proceeds $126,041 (cost--$126,000) 07/02/01 3.930 126,000 ---------- Total Investments (cost--$2,205,535)--104.45% 2,211,695 Liabilities in excess of other assets--(4.45)% (94,343) ---------- Net Assets--100.00% $2,117,352 ==========
---------- TBA (To Be Assigned)--Securities are purchased on a forward commitment with an approximate principal amount (generally +/- 1.0%) and no definite maturity date. The actual principal amount and maturity date will be determined upon settlement when the specific mortgage pools are assigned. See accompanying notes to financial statements 6 STATEMENT OF ASSETS AND LIABILITIES JUNE 30, 2001 (UNAUDITED) ASSETS Investments in securities, at value (cost--$2,205,535) $ 2,211,695 Cash 122 Receivable for investments sold 58,934 Interest receivable 23,098 Other assets 1,028 ----------- Total assets 2,294,877 ----------- LIABILITIES Payable for investments purchased 155,134 Payable to affiliates 882 Accrued expenses and other liabilities 21,509 ---------- Total liabilities 177,525 ----------- NET ASSETS Beneficial interest shares of $0.001 par value outstanding--249,069 shares (unlimited amount authorized) 2,370,794 Undistributed net investment income 29,352 Accumulated net realized losses from investment activities (288,954) Net unrealized appreciation of investments 6,160 ----------- Net assets $ 2,117,352 =========== Net asset value, offering price and redemption value per share $ 8.50 ===========
See accompanying notes to financial statements 7 STATEMENT OF OPERATIONS
FOR THE SIX MONTHS ENDED JUNE 30, 2001 (UNAUDITED) ------------- INVESTMENT INCOME: Interest $70,212 ------- EXPENSES: Professional fees 17,195 Reports and notices to shareholders 9,955 Investment management and administration 5,612 Trustees' fees 3,750 Custody and accounting 1,963 Transfer agency and related services fees 750 Other expenses 1,631 ------- 40,856 ------- Net investment income 29,356 ------- REALIZED AND UNREALIZED GAINS (LOSSES) FROM INVESTMENT ACTIVITIES: Net realized gains from investment activities 65,780 Net change in unrealized appreciation/depreciation of investments (55,195) ------- NET REALIZED AND UNREALIZED GAINS FROM INVESTMENT ACTIVITIES 10,585 ------- NET INCREASE IN NET ASSETS RESULTING FROM OPERATIONS $39,941 =======
See accompanying notes to financial statements 8 STATEMENT OF CHANGES IN NET ASSETS
FOR THE SIX MONTHS ENDED FOR THE JUNE 30, 2001 YEAR ENDED (UNAUDITED) DECEMBER 31, 2000 ------------- ----------------- FROM OPERATIONS: Net investment income $ 29,356 $ 144,011 Net realized gains (losses) from investment activities 65,780 (176,563) Net change in unrealized appreciation/depreciation of investments (55,195) 250,523 ---------- ---------- Net increase in net assets resulting from operations 39,941 217,971 ---------- ---------- DIVIDENDS TO SHAREHOLDERS FROM: Net investment income (145,680) (284,457) ---------- ---------- FROM BENEFICIAL INTEREST TRANSACTIONS: Net proceeds from the sale of shares 170,529 276,208 Cost of shares repurchased (542,411) (2,613,292) Proceeds from dividends reinvested 145,680 284,457 ---------- ---------- Net decrease in net assets from beneficial interest transactions (226,202) (2,052,627) ---------- ---------- Net decrease in net assets (331,941) (2,119,113) NET ASSETS: Beginning of period 2,449,293 4,568,406 ---------- ---------- End of period (including undistributed net investment income of $29,352 and $145,676, respectively) $2,117,352 $2,449,293 ========== ==========
See accompanying notes to financial statements 9 NOTES TO FINANCIAL STATEMENTS (UNAUDITED) ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES Brinson Series Trust--High Grade Fixed Income Portfolio (the "Portfolio") is a diversified portfolio of Brinson Series Trust (the "Fund"), which is organized under Massachusetts law pursuant to an Amended and Restated Declaration of Trust dated February 11, 1998, as amended, and is registered with the Securities and Exchange Commission under the Investment Company Act of 1940, as amended, as an open-end management investment company. The Fund operates as a series company currently offering thirteen portfolios. Shares of the Portfolio are offered to insurance company separate accounts which fund certain variable contracts. The Fund accounts separately for the assets, liabilities and operations for each portfolio. Expenses directly attributable to each portfolio are charged to that portfolio's operations; expenses which are applicable to all portfolios are allocated among them on a pro rata basis. The preparation of financial statements in accordance with accounting principles generally accepted in the United States requires the Fund's management to make estimates and assumptions that affect the reported amounts and disclosures in the financial statements. Actual results could differ from those estimates. The following is a summary of significant accounting policies: VALUATION OF INVESTMENTS--The Portfolio calculates its net asset value based on the current market value for its portfolio securities. The Portfolio normally obtains market values for its securities from independent pricing sources. Independent pricing sources may use reported last sale prices, current market quotations or valuations from computerized "matrix" systems that derive values based on comparable securities. Securities traded in the over-the-counter ("OTC") market and listed on The Nasdaq Stock Market, Inc. ("Nasdaq") normally are valued at the last sale price on Nasdaq prior to valuation. Other OTC securities are valued at the last bid price available prior to valuation. Securities which are listed on U.S. and foreign stock exchanges normally are valued at the last sale price on the day the securities are valued or, lacking any sales on such day, at the last available bid price. In cases where securities are traded on more than one exchange, the securities are valued on the exchange designated as the primary market by Brinson Advisors, Inc. ("Brinson Advisors," formerly known as Mitchell Hutchins Asset Management Inc.), the investment manager and administrator of the Portfolio, or by Alliance Capital Management L.P. ("Alliance Capital") the Portfolio's sub-advisor. Brinson Advisors is an indirect wholly owned asset management subsidiary of UBS AG. UBS AG is an internationally diversified organization with headquarters in Zurich, Switzerland and operations in many areas of the financial services industry. If a market value is not available from an independent pricing source for a particular security, that security is valued at fair value as determined in good faith by or under the direction of the Fund's board of trustees (the "Board"). The amortized cost method of valuation, which approximates market value, generally is used to value short-term debt instruments with sixty days or less remaining to maturity, unless the Board determines that this does not represent fair value. REPURCHASE AGREEMENTS--The Portfolio's custodian takes possession of the collateral pledged for investments in repurchase agreements. The underlying collateral is valued daily on a mark-to-market basis to ensure that the value, including accrued interest, is at least equal to the repurchase price. In the event of default of the obligation to repurchase, the Portfolio has the right to liquidate the collateral and apply the proceeds in satisfaction of the obligation. Under certain circumstances, in the event of default or bankruptcy by the other party to the agreement, 10 realization and/or retention of the collateral may be subject to legal proceedings. The Portfolio may participate in joint repurchase agreement transactions with other funds managed, advised or sub-advised by Brinson Advisors. INVESTMENT TRANSACTIONS AND INVESTMENT INCOME--Investment transactions are recorded on the trade date. Realized gains and losses from investment transactions are calculated using the identified cost basis. Interest income is recorded on an accrual basis. Premiums are amortized and discounts are accreted as adjustments to interest income and the identified cost of investments. DIVIDENDS AND DISTRIBUTIONS--Dividends and distributions to shareholders are recorded on the ex-date. The amount of dividends and distributions is determined in accordance with federal income tax regulations, which may differ from accounting principles generally accepted in the United States. These "book/tax" differences are either considered temporary or permanent in nature. To the extent these differences are permanent in nature, such amounts are reclassified within the capital accounts based on their federal tax-basis treatment; temporary differences do not require reclassification. CONCENTRATION OF RISK The ability of the issuers of debt securities including mortgage- and asset-backed securities held by the Portfolio to meet their obligations may be affected by economic developments, including those particular to a specific industry or region. Mortgage- and asset-backed securities may decrease in value as a result of increases in interest rates and may benefit less than other fixed-income securities from declining interest rates because of the risk of prepayments. INVESTMENT MANAGER AND ADMINISTRATOR The Board has approved an investment management and administration contract between the Fund and Brinson Advisors ("Management Contract") under which Brinson Advisors serves as investment manager and administrator of the Portfolio. In accordance with the Management Contract, the Portfolio pays Brinson Advisors an investment management and administration fee, which is accrued daily and paid monthly, at an annual rate of 0.50% of the Portfolio's average daily net assets. At June 30, 2001, the Portfolio owed Brinson Advisors $882 in investment management and administration fees. Brinson Advisors has entered into a sub-advisory contract with Alliance Capital dated March 1, 2001 ("Alliance Capital Contract"), pursuant to which Alliance Capital serves as investment sub-advisor for the Portfolio. Under the Alliance Capital Contract, Brinson Advisors (not the Portfolio) is obligated to pay Alliance Capital a fee, accrued daily and paid monthly, at the annual rate of 0.25% of the Portfolio's average daily net assets. SECURITIES LENDING The Portfolio may lend securities up to 30% of its total assets to qualified broker-dealers and institutional investors. The loans are secured at all times by cash or U.S. government securities in an amount at least equal to the market value of the securities loaned, plus accrued interest and dividends, determined on a daily basis and adjusted accordingly. The Portfolio will regain record ownership of loaned securities to exercise certain beneficial rights; however, the Portfolio may bear the risk of delay in recovery of, or even loss of rights in, the securities loaned should the borrower fail financially. UBS Painewebber Inc. ("UBS Painewebber(SM)*"), an indirect wholly owned subsidiary of UBS AG, serves as the Portfolio's lending agent and has been approved as a borrower under the Portfolio's securities lending program. For the six months ended June 30, 2001 there was no security lending activity by the Portfolio. ---------- * UBS Painewebber is a service mark of UBS AG. 11 BANK LINE OF CREDIT The Portfolio may participate with other funds managed by Brinson Advisors in a $200 million committed credit facility ("Facility") to be utilized for temporary financing until the settlement of sales or purchases of portfolio securities or redemption of shares of the Portfolio at the request of the shareholders and other temporary or emergency purposes. In connection therewith, the Portfolio has agreed to pay a commitment fee, pro rata, based on the relative asset size of the funds in the Facility. Interest is charged to the Portfolio at rates based on prevailing market rates in effect at the time of borrowings. For the six months ended June 30, 2001, the Portfolio did not borrow under the Facility. INVESTMENTS IN SECURITIES For federal income tax purposes, the cost of securities owned at June 30, 2001 was substantially the same as the cost of securities for financial statement purposes. At June 30, 2001, the components of net unrealized appreciation of investments were as follows: Gross appreciation (investments having an excess of value over cost) $ 19,576 Gross depreciation (investments having an excess of cost over value) (13,416) -------- Net unrealized appreciation of investments $ 6,160 ========
For the six months ended June 30, 2001, total aggregate purchases and sales of portfolio securities, excluding short-term securities, were $3,393,911 and $3,679,465, respectively. FEDERAL TAX STATUS The Portfolio intends to distribute all of its taxable income and to comply with the requirements of the Internal Revenue Code applicable to regulated investment companies. Accordingly, no provision for federal income taxes is required. In addition, by distributing during each calendar year, substantially all of its net investment income, capital gains and certain other amounts, if any, the Portfolio intends not to be subject to a Federal excise tax. At December 31, 2000, the Portfolio had a net capital loss carry forward of $349,226 available as a reduction, to the extent provided in the regulations of future net realized capital gains, and will expire as follows: $156,608 by December 31, 2007 and $192,618 by December 31, 2008. To the extent that such losses are used to offset future net realized capital gains as provided in the regulations, it is probable that the gains will not be distributed. SHARES OF BENEFICIAL INTEREST There is an unlimited amount of $0.001 par value shares of beneficial interest authorized. Transactions in shares of beneficial interest were as follows:
FOR THE SIX FOR THE MONTHS ENDED YEAR ENDED JUNE 30, 2001 DECEMBER 31, 2000 ------------- ----------------- Shares sold 19,774 31,615 Shares repurchased (61,906) (309,497) Dividends reinvested 16,999 34,396 ------- -------- Net decrease (25,133) (243,486) ======= ========
12 FINANCIAL HIGHLIGHTS Selected data for a share of beneficial interest outstanding throughout each period is presented below:
FOR THE SIX MONTHS ENDED FOR THE YEARS ENDED DECEMBER 31, JUNE 30, 2001 -------------------------------------------------------------- (UNAUDITED) 2000(2) 1999 1998 1997 1996 ------------- ------ ------ ------ ------ ------ Net asset value, beginning of period $ 8.93 $ 8.82 $ 9.17 $ 9.29 $ 9.10 $ 9.49 ------ ------ ------ ------ ------ ------ Net investment income 0.17 0.57 0.54 0.56 0.55 0.50 Net realized and unrealized gains (losses) from investments (0.02) 0.13 (0.89) 0.07 0.19 (0.37) ------ ------ ------ ------ ------ ------ Net increase (decrease) from investment operations 0.15 0.70 (0.35) 0.63 0.74 0.13 ------ ------ ------ ------ ------ ------ Dividends from net investment income (0.58) (0.59) -- (0.56) (0.55) (0.52) Distributions from net realized gains from investment activities -- -- -- (0.19) -- -- ------ ------ ------ ------ ------ ------ Total dividends and distributions to shareholders (0.58) (0.59) 0.00 (0.75) (0.55) (0.52) ------ ------ ------ ------ ------ ------ Net asset value, end of period $ 8.50 $ 8.93 $ 8.82 $ 9.17 $ 9.29 $ 9.10 ====== ====== ====== ====== ====== ====== Total investment return (1) 1.66% 8.48% (3.82)% 6.83% 8.13% 1.41% ====== ====== ====== ====== ====== ====== Ratios/Supplemental data: Net assets, end of period (000's) $2,117 $2,449 $4,568 $6,770 $7,345 $7,902 Expenses to average net assets 3.64%* 2.73% 1.91% 1.27% 1.43% 1.62% Net investment income to average net assets 2.62%* 4.32% 4.65% 5.39% 5.54% 5.04% Portfolio turnover 153% 159% 166% 101% 95% 282%
---------- * Annualized (1) Total investment return is calculated assuming a $10,000 investment on the first day of each period reported, reinvestment of all dividends and distributions, if any, at net asset value on the ex-dividend dates and a sale at net asset value on the last day of each period reported. The figures do not include additional contract level charges; results would be lower if such charges were included. Total investment return for periods of less than one year has not been annualized. (2) Alliance Capital Management L.P. has served as the Portfolio's sub-advisor since October 10, 2000. Prior to that date, Brinson Advisors, Inc. managed the Portfolio's investments. 13 SHAREHOLDER INFORMATION (UNAUDITED) At a Special Meeting of Shareholders held on March 1, 2001, the shareholders of the Fund approved the following proposals, as indicated below:
SHARES SHARES VOTED SHARES PROPOSAL 1 VOTED FOR AGAINST ABSTAIN --------- ------------ ------- TO APPROVE OR DISAPPROVE A NEW INVESTMENT MANAGEMENT AND ADMINISTRATION CONTRACT BETWEEN BRINSON SERIES TRUST ("TRUST") AND BRINSON ADVISORS, INC. ("BRINSON ADVISORS") (FORMERLY MITCHELL HUTCHINS ASSET MANAGEMENT INC.) WITH RESPECT TO HIGH GRADE FIXED INCOME PORTFOLIO ("FUND"). 269,712 0 0 SHARES SHARES VOTED SHARES PROPOSAL 2 VOTED FOR AGAINST ABSTAIN --------- ------------ ------- TO APPROVE OR DISAPPROVE A NEW SUB-ADVISORY CONTRACT BETWEEN BRINSON ADVISORS AND ALLIANCE CAPITAL MANAGEMENT L.P. WITH RESPECT TO THE FUND. 269,712 0 0 SHARES SHARES VOTED SHARES PROPOSAL 3 VOTED FOR AGAINST ABSTAIN --------- ------------ ------- TO APPROVE OR DISAPPROVE A POLICY TO PERMIT BRINSON ADVISORS AND THE TRUST'S BOARD OF TRUSTEES TO APPOINT AND REPLACE SUB-ADVISORS FOR THE FUND AND TO ENTER INTO AND AMEND THEIR SUB-ADVISORY CONTRACTS WITHOUT FURTHER SHAREHOLDER APPROVAL. 269,712 0 0
14 THE FINANCIAL INFORMATION INCLUDED HEREIN IS TAKEN FROM THE RECORDS OF THE PORTFOLIO WITHOUT EXAMINATION BY INDEPENDENT AUDITORS WHO DO NOT EXPRESS AN OPINION THEREON. BRINSON ADVISORS (C)2001 Brinson Advisors, Inc. All Rights Reserved BRINSON SERIES TRUST HIGH INCOME PORTFOLIO JUNE 30, 2001 SEMIANNUAL REPORT BRINSON SERIES TRUST -- HIGH INCOME PORTFOLIO SEMIANNUAL REPORT August 15, 2001 Dear Contract Owner, We present you with the semiannual report for Brinson Series Trust -- High Income Portfolio for the six months ended June 30, 2001. MARKET REVIEW [GRAPHIC] The six months ended June 30, 2001 was marked by a slowdown in gross domestic product (GDP), a capital spending slump among businesses, a rise in new monthly unemployment claims and new expectations for corporate earnings. In an effort to reinvigorate the economy, the Federal Reserve Board (the "Fed") began a series of rate cuts early in the calendar year, making a surprise 50 basis point (one basis point equals 1/100th of one percent) decrease in the Federal Funds rate in January 2001. Five more rate cuts followed through June for a total 2.75% decrease, dropping the rate to 3.75% at period-end from 6.50% at year-end 2000. Despite these actions, the economy barely grew during the period as the GDP registered a 0.7% increase during the second quarter after it grew only 1.3% during the first three months. The second quarter figure was the lowest since the first quarter of 1993. Business was responsible for much of this sluggishness, as the corporate sector recorded a 13.6% reduction in capital spending during the second quarter, marking two consecutive declines in this figure for the first time since 1991. During the six months ended June 30, 2001, high-yield default statistics remained above historical norms. The CSFB High Yield Bond Index posted healthy 4.93% returns for the first quarter, but fell 0.63% in the second quarter. The telecommunications sector was responsible for most of the reversal in the second quarter. However, positive performance in the healthcare, financial and retail sectors helped to offset this poor performance. For the six months ended June 30, 2001, the high-yield sector, as measured by the CSFB High Yield Bond Index, returned 4.27%. PORTFOLIO REVIEW AVERAGE ANNUAL TOTAL RETURNS, PERIOD ENDED 6/30/01
6 MONTHS 1 YEAR INCEPTION* HIGH INCOME PORTFOLIO (CLASS H) -4.92% -14.36% -3.96% CSFB HIGH YIELD BOND INDEX 4.27 -0.32 2.57
* Inception: since commencement of issuance on September 28, 1998. Index performance is shown as of nearest month end of inception of Class H shares: September 30, 1998. The investment return and the principal value of an investment will fluctuate, so that an investor's shares, when redeemed, may be worth more or less than their original cost. Returns for periods of less than one year are not annualized. Past performance is no guarantee of future performance. Figures assume reinvestment of all dividends and capital gains distributions, if any, at net asset value on the ex-dividend dates and do not include sales charges. Performance relates to the Portfolio and does not reflect separate account charges applicable to variable annuity contracts. 1 PORTFOLIO HIGHLIGHTS For the six months ended June 30, 2001, the High Income Portfolio underperformed its benchmark. The Portfolio declined 4.92% compared to the CSFB High Yield Bond Index's 4.27% return. The Portfolio is currently overweight in the cable, gaming, mobile communications, and paper and packaging sectors. Underweight sectors include media, fixed communications (wireline telecommunications), healthcare and energy. Although underweight at the end of June, the Portfolio had been overweight in the wireline telecommunications sector for much of the first half of the calendar year, and this had a negative effect on performance. The Portfolio's overweight in the cable sector also detracted from performance as this sector underperformed the market as a whole. However, the Portfolio profited from its exposure to paper and packaging and gaming sectors. PORTFOLIO STATISTICS
PORTFOLIO CHARACTERISTICS* 6/30/01 -------------------------------------------------------------------------------- Weighted Average Maturity 7.42 yrs. Weighted Average Duration 4.87 yrs. Net Assets (mm) $9.63 Corporate Bonds 92.9% Preferred Stocks 1.3% Repurchase Agreements 3.6% Other Assets in Excess of Liabilities 2.2% -------------------------------------------------------------------------------- 12/31/00 -------------------------------------------------------------------------------- Weighted Average Maturity 7.40 yrs. Weighted Average Duration 4.53 yrs. Net Assets (mm) $9.04 Corporate Bonds 74.7% Repurchase Agreements 35.6% Liabilities in Excess of Other Assets+ -10.3% -------------------------------------------------------------------------------- CREDIT QUALITY* 6/30/01 12/31/00 -------------------------------------------------------------------------------- Cash 5.8% 25.3% BBB 9.9 0.0 BB 28.3 23.5 B 51.7 43.8 CCC 3.9 0.7 Non-Rated 0.4 6.7 -------------------------------------------------------------------------------- Total 100.0% 100.0%
* Weightings represent percentages of net assets as of the dates indicated. The Portfolio is actively managed and its composition will vary over time. + The percentage of liabilities in excess of other assets on December 31, 2000 is comprised primarily of a net investment income distribution that was declared on December 28, 2000 and paid on January 2, 2001. 2
TOP FIVE CORPORATE SECTORS* 6/30/01 -------------------------------------------------------------------------------- Cable/Media 15.3% Telecommunications 14.4 Basic Materials 12.7 Gaming/Lodging 11.8 Services 10.0 -------------------------------------------------------------------------------- Total 64.2% 12/31/00 -------------------------------------------------------------------------------- Telecommunications 24.2% Basic Materials 15.9 Cable/Media 15.4 Gaming/Lodging 14.4 Financial Services 13.7 -------------------------------------------------------------------------------- Total 83.6% TOP TEN CORPORATE HOLDINGS* 6/30/01 -------------------------------------------------------------------------------- Charter Communications Holdings 4.8% Allied Waste North America 3.0 R&B Falcon 3.0 VoiceStream Wireless 2.9 MGM Grand 2.8 Tembec Industry 2.6 Lear 2.6 Park Place Entertainment 2.6 D.R. Horton 2.5 Nextel Communications 2.3 -------------------------------------------------------------------------------- Total 29.1% 12/31/00 -------------------------------------------------------------------------------- Avecia Group PLC 3.3% Host Marriott 3.2 R&B Falcon 3.0 VoiceStream Wireless 3.0 MGM Grand 2.9 Tembec Industry 2.7 Park Place Entertainment 2.7 Lyondell Chemical 2.7 Lear 2.6 Allied Waste North America 2.6 -------------------------------------------------------------------------------- Total 28.7%
* Weightings represent percentages of net assets as of the dates indicated. The Portfolio is actively managed and its composition will vary over time. 3 PROPOSED MERGER ANNOUNCEMENT The Portfolio's board of trustees has approved the submission to its shareholders of an Agreement and Plan of Acquisition and Termination under which the Portfolio would transfer substantially all of its assets and stated liabilities to High Yield Portfolio, a series of Alliance Variable Products Series Fund, Inc. ("High Yield Portfolio"). If the Portfolio's shareholders approve the proposed merger, shareholders will receive like shares of High Yield Portfolio in exchange for their Portfolio shares and the Portfolio will cease operations. The merger is expected to be a tax-free reorganization, which means that the Portfolio's shareholders will not realize any gain or loss on their receipt of shares in the merger and neither the Portfolio nor the High Yield Portfolio will realize any gain or loss. Proxy solicitation materials that will be mailed to the Portfolio's shareholders will provide more information about the proposed merger. As of the date hereof, it is expected that these materials will be mailed on or about September 4, 2001. Investors may continue to buy, sell and exchange Portfolio shares as described in the current prospectus prior to the shareholder meeting. If the merger proposal is approved, the Portfolio expects to close to new purchases and exchange purchases approximately five business days prior to the date on which the merger is to be effected. OUTLOOK The Federal Reserve (the "Fed") cut the Fed Funds rate by 275 basis points in the first half of the year, reducing it to 3.75%. We expect that third-quarter tax rebates and cuts will have a positive, stimulating effect on the economy, and that GDP will be positive in the third quarter after a negative second quarter. Going forward, we anticipate positive technicals for high-yield assets, with increased institutional demand and positive mutual fund flows into this asset class. Against this backdrop -- and with much of the telecommunication excesses already priced into the market -- the high yield sector should perform well. Our ultimate objective in managing your investments is to help you successfully meet your financial goals. We thank you for your continued support and welcome any comments or questions you may have. Sincerely, /s/ Brian M. Storms BRIAN M. STORMS President and Chief Executive Officer Brinson Advisors, Inc. This letter is intended to assist shareholders in understanding how the Portfolio performed during the six months ended June 30 2001, and reflects our views at the time of its writing. Of course, these views may change in response to changing circumstances. 4 PORTFOLIO OF INVESTMENTS JUNE 30, 2001 (UNAUDITED)
PRINCIPAL AMOUNT MATURITY INTEREST (000) DATES RATES VALUE --------- -------- -------- ----- CORPORATE BONDS--92.89% AUTOMOTIVE--4.41% $ 425 Collins & Aikman Products Co. 04/15/06 11.500% $ 28,350 35 Delco Remy International, Inc.** 05/01/09 11.000 36,400 15 Dura Operating Corp.** 05/01/09 9.000 14,100 40 Dura Operating Corp., Series B 05/01/09 9.000 37,600 55 Hayes Lemmerz International, Inc.** 06/15/06 11.875 53,350 250 Lear Corp. 05/15/05 7.960 254,472 ---------- 424,272 ---------- CABLE--10.17% 110 @Entertainment, Inc. 07/15/08 14.500 35,475 100 Adelphia Communications Corp. 10/01/10 to 06/15/11 10.250 to 10.875 100,012 210 Charter Communications Holdings LLC 10/01/09 10.750 221,025 120 Charter Communications Holdings LLC** 05/15/11 10.000 121,800 200 Charter Communications Holdings LLC** 05/15/11 11.750+ 116,000 30 Mediacom Broadband LLC** 07/15/13 11.000 30,525 63 NTL, Inc. 11/15/07 11.200+ 42,210 40 NTL, Inc. 10/01/08 11.500 26,400 200 Telewest Communications PLC 10/01/07 11.000+ 168,500 250 UIH Australia Pacific, Inc. 05/15/06 14.000+ 106,250 30 United Pan Europe Communications 02/01/10 11.500 10,800 ---------- 978,997 ---------- CHEMICALS--5.56% 50 Applied Extrusion Technologies, Inc. 07/01/11 10.750 50,500 200 Avecia Group PLC 07/01/09 11.000 204,000 125 Huntsman ICI Chemicals LLC 07/01/09 10.125 123,125 140 Lyondell Chemical Co. 05/01/09 10.875 137,900 20 Millennium America, Inc.** 06/15/08 9.250 19,900 ---------- 535,425 ---------- COMMUNICATIONS-FIXED--4.03% 145 Allegiance Telecom, Inc. 05/15/08 12.875 127,600 35 Global Crossing Holdings Ltd.** 08/01/07 8.700 26,600 70 McLeodUSA, Inc. 01/01/09 11.375 44,100 25 Metromedia Fiber Network, Inc. 11/15/08 10.000 9,625 50 Netia Holdings BV 11/01/07 11.250+ 19,500 125 NorthEast Optic Network, Inc. 08/15/08 12.750 35,000 25 Time Warner Telecom, Inc. 02/01/11 10.125 22,500 50 Tritel PCS, Inc. 01/15/11 10.375 45,625 250 Viatel, Inc. 04/15/08 12.500+ 7,500 125 Williams Communications Group 10/01/09 10.875 50,000 ---------- 388,050 ----------
5 COMMUNICATIONS-MOBILE--9.07% $ 55 American Cellular Corp.** 10/15/09 9.500% $ 51,700 85 Dobson Sygnet Communications 12/15/08 12.250 85,850 75 Filtronic PLC 12/01/05 10.000 52,688 35 Microcell Telecommunications, Inc. 06/01/06 14.000+ 25,900 105 Nextel Communications, Inc. 01/15/10 to 02/01/11 5.250 to 9.500 64,910 250 Nextel Communications, Inc. 02/15/08 9.950+ 160,000 40 Nextel International, Inc. 08/01/10 12.750 11,600 60 Nextel Partners, Inc. 03/15/10 11.000 46,200 30 Rogers Wireless, Inc.** 05/01/11 9.625 30,150 100 TeleCorp PCS, Inc. 04/15/09 11.625+ 61,000 250 Voicestream Wireless Corp. 11/15/09 10.375 283,635 ---------- 873,633 ---------- CONSUMER PRODUCTS--1.10% 80 Jostens, Inc. 05/01/10 12.750 80,400 25 Playtex Products, Inc. 06/01/11 9.375 25,438 ---------- 105,838 ---------- CONTAINERS--0.51% 70 Owens-Illinois, Inc. 05/15/04 to 05/15/18 7.800 to 7.850 48,800 ---------- DIVERSIFIED INDUSTRIES--4.31% 85 Allied Waste North America, Inc.** 04/01/08 8.875 87,231 200 Allied Waste North America, Inc. 08/01/09 10.000 205,500 200 Atlantic Express Transportation Corp. 02/01/04 10.750 122,000 ---------- 414,731 ---------- ENERGY--5.53% 150 Calpine Canada Energy Finance 05/01/08 8.500 146,244 30 CMS Energy Corp. 04/15/11 8.500 29,138 70 PG&E National Energy Group, Inc. 05/16/11 10.375 69,872 250 R & B Falcon Corp. 12/15/08 9.500 287,417 ---------- 532,671 ---------- FINANCE--4.66% 50 Chohung Bank Co. Ltd.** 04/01/10 11.875+ 52,375 75 Conseco, Inc. 02/09/04 8.750 70,875 90 Finova Capital Corp. 11/08/04 7.250 84,263 75 Hanvit Bank 03/01/10 12.750 80,625 155 Safeco Capital Trust I 07/15/37 8.072 128,946 40 W.R. Berkley Capital Trust 12/15/45 8.197 32,188 ---------- 449,272 ---------- FOOD--0.16% 15 Del Monte Corp. 05/15/11 9.250 15,300 ---------- FOREIGN GOVERNMENT AGENCIES--1.06% 85 United Mexican States 09/15/16 11.375 102,000 ----------
6 GAMING--8.85% $ 50 Ameristar Casinos, Inc. 02/15/09 10.750% $ 52,250 175 Mandalay Resort Group. 08/01/07 10.250 182,000 250 MGM Grand, Inc. 06/01/07 9.750 266,250 100 MGM Mirage, Inc. 02/01/11 8.375 100,625 250 Park Place Entertainment Corp. 12/15/05 7.875 250,625 ---------- 851,750 ---------- GENERAL INDUSTRIAL--1.81% 150 Blount, Inc. 08/01/09 13.000 90,000 25 Dresser, Inc.** 04/15/11 9.375 25,312 25 Hexcel Corp.** 01/15/09 9.750 24,063 35 Sealy Mattress Co.** 12/15/07 9.875 34,562 ---------- 173,937 ---------- HEALTHCARE--0.83% 75 Concentra Operating Corp. 08/15/09 13.000 80,438 ---------- HOTELS & LODGING--2.94% 30 Extended Stay America, Inc.** 06/15/11 9.875 29,934 60 Felcor Lodging L.P. 06/01/11 8.500 57,300 200 Host Marriott L.P. 02/15/06 8.375 195,500 ---------- 282,734 ---------- LEISURE--0.90% 75 Six Flags, Inc.** 02/01/09 9.500 74,906 15 Six Flags, Inc. 04/01/08 10.000+ 12,113 ---------- 87,019 ---------- MATERIALS--0.30% 30 Hexcel Corp. 01/15/09 9.750 28,875 ---------- MEDIA--5.15% 220 Echostar DBS Corp. 02/01/09 9.375 214,500 175 Fox Kids Family Worldwide, Inc. 11/01/07 9.250 175,875 35 Lin Holdings Corp. 03/01/08 10.000+ 27,475 30 Paxson Communications Corp.** 07/15/08 10.750 30,000 20 PRIMEDIA, Inc. 05/15/11 8.875 18,500 30 Quebecor Media, Inc.** 07/15/11 11.125 29,442 ---------- 495,792 ---------- MEDICAL PROVIDERS--3.32% 150 HCA-The Healthcare Co. 02/01/11 7.875 151,312 100 IASIS Healthcare Corp. 10/15/09 13.000 106,000 30 Triad Hospitals Holdings, Inc. 05/15/09 11.000 32,325 30 Triad Hospitals, Inc.** 05/01/09 8.750 30,525 ---------- 320,162 ---------- MULTI-LINE INSURANCE--0.16% 15 Willis Corroon Corp. 02/01/09 9.000 15,263 ----------
7 OIL--1.18% $ 55 Chesapeake Energy Corp.** 04/01/11 8.125% $51,425 35 EOTT Energy Partners 10/01/09 11.000 37,712 25 Lone Star Technologies, Inc. 06/01/11 9.000 24,125 ---------- 113,262 ---------- PAPER & PACKAGING--7.16% 175 Doman Industries Ltd. 07/01/04 12.000 180,250 100 Riverwood International Corp. 08/01/07 10.625 102,000 150 Stone Container Corp.** 02/01/08 to 02/01/11 9.250 to 9.750 152,625 250 Tembec Industry, Inc. 06/30/09 8.625 255,000 ---------- 689,875 ---------- REAL ESTATE--4.62% 250 D.R. Horton, Inc. 02/01/09 8.000 240,000 120 LNR Property Corp.** 01/15/09 10.500 120,000 85 Sovereign Real Estate Investor Trust** 08/29/49 12.000 84,575 ---------- 444,575 ---------- RETAIL--0.94% 40 Rite Aid Corp.** 07/01/08 11.250 40,350 55 Saks, Inc. 11/15/08 8.250 50,050 ---------- 90,400 ---------- SERVICE--1.04% 85 Service Corp. International 12/15/05 to 04/15/09 6.000 to 7.700 69,962 5 Service Corp. International 03/15/03 6.300+ 4,713 25 Stewart Enterprises, Inc.** 07/01/08 10.750 25,750 ---------- 100,425 ---------- TECHNOLOGY--1.25% 125 Fairchild Semiconductor Corp. 03/15/07 10.125 120,000 ---------- UTILITIES--1.87% 155 AES Corp. 06/01/09 to 02/15/11 8.875 to 9.500 155,887 25 Calpine Corp. 08/15/10 8.625 24,309 ---------- 180,196 ---------- Total Corporate Bonds (cost--$9,586,581) 8,943,692 ----------
NUMBER OF SHARES VALUE --------- ---------- PREFERRED STOCKS--1.31% COMMUNICATIONS-FIXED--1.31% 2,000 Global Crossing Holdings Ltd. 115,000 114 Intermedia Communication, Inc., Series B 11,400 35 XO Communications, Inc. 158 ---------- Total Preferred Stocks (cost--$310,744) 126,558 ----------
8
NUMBER OF WARRANTS VALUE --------- ---------- WARRANTS(a)--0.01% CABLE--0.00% 842 Park 'N View, Inc. $ 8 Consumer Products--0.01% 40 Jostens, Inc., Class E** 800 ---------- Total Warrants (cost--$800) 808 ---------- PRINCIPAL AMOUNT MATURITY INTEREST (000) DATE RATE --------- -------- -------- REPURCHASE AGREEMENT--3.60% $ 347 Repurchase agreement dated 06/29/01 with State Street Bank and Trust Co., collateralized by $360,258 U.S. Treasury Bills, Zero Coupon due 12/27/01 (value--$353,953); proceeds: $347,114 (cost--$347,000) 07/02/01 3.930% 347,000 ---------- Total Investments (cost--$10,245,125)--97.81% 9,418,058 Other assets in excess of liabilities--2.19% 210,594 ---------- Net Assets--100.00% $9,628,652 ==========
---------- + Denotes a step up bond or zero coupon bond that converts to the noted fixed rate at a designated future date. ** Security exempt from registration under Rule 144A of the Securities Act of 1933. These securities may be resold in transactions exempt from registration, normally to qualified institutional buyers. (a) Non-income producing security. See accompanying notes to financial statements. 9 STATEMENT OF ASSETS AND LIABILITIES JUNE 30, 2001 (UNAUDITED) ASSETS Investments in securities, at value (cost--$10,245,125) $ 9,418,058 Cash (including foreign currency with a cost and value of $183) 938 Receivable for investments sold 344,666 Dividends and interest receivable 247,398 Other assets 43 ------------ Total assets 10,011,103 ------------ LIABILITIES Payable for investments purchased 345,827 Payable to affiliate 4,069 Accrued expenses and other liabilities 32,555 ------------ Total liabilities 382,451 ------------ NET ASSETS Beneficial interest--$0.001 par value (unlimited amount authorized); 1,141,511 shares issued and outstanding 13,415,185 Undistributed net investment income 465,510 Accumulated net realized loss from investments and foreign currency transactions (3,424,976) Net unrealized depreciation of investments (827,067) ------------ Net assets $ 9,628,652 ============ Net asset value, offering price and redemption value per share $8.44 =====
See accompanying notes to financial statements. 10 STATEMENT OF OPERATIONS
FOR THE SIX MONTHS ENDED JUNE 30, 2001 (UNAUDITED) ------------- INVESTMENT INCOME: Interest (net of foreign withholding taxes of $196) $ 519,027 Dividends 14,804 ----------- 533,831 ----------- EXPENSES Investment management and administration 25,418 Professional fees 18,985 Reports and notices to shareholders 13,132 Trustees' fees 3,750 Custody and accounting 3,043 Transfer agency and related service fees 750 Other expenses 3,208 ----------- 68,286 ----------- Net investment income 465,545 ----------- REALIZED AND UNREALIZED GAINS (LOSSES) FROM INVESTMENT ACTIVITIES: Net realized losses from: Investment transactions (1,554,834) Foreign currency transactions (1,763) Net change in unrealized appreciation/depreciation of investments 593,075 ----------- NET REALIZED AND UNREALIZED LOSS FROM INVESTMENT ACTIVITIES (963,522) ----------- NET DECREASE IN NET ASSETS RESULTING FROM OPERATIONS $ (497,977) ===========
See accompanying notes to financial statements. 11 STATEMENT OF CHANGES IN NET ASSETS
FOR THE SIX MONTHS ENDED FOR THE JUNE 30, 2001 YEAR ENDED (UNAUDITED) DECEMBER 31, 2000 ------------- ----------------- FROM OPERATIONS: Net investment income $ 465,545 $ 1,113,873 Net realized losses from investment and foreign currency transactions (1,556,597) (1,831,009) Net change in unrealized appreciation/depreciation of investments 593,075 (1,139,647) ----------- ------------ Net decrease in net assets resulting from operations (497,977) (1,856,783) ----------- ------------ DIVIDENDS TO SHAREHOLDERS FROM: Net investment income (4,110) (1,109,798) ----------- ------------ FROM BENEFICIAL INTEREST TRANSACTIONS: Net proceeds from the sale of shares -- 227,011 Cost of shares repurchased (24,846) (779,905) Proceeds from dividends reinvested 1,113,908 -- ----------- ------------ Net increase (decrease) in net assets from beneficial interest transactions 1,089,062 (552,894) ----------- ------------ Net increase (decrease) in net assets 586,975 (3,519,475) NET ASSETS: Beginning of period 9,041,677 12,561,152 ----------- ------------ End of period (including undistributed net investment income of $465,510 and $4,075, respectively) $ 9,628,652 $ 9,041,677 =========== ============
See accompanying notes to financial statements 12 NOTES TO FINANCIAL STATEMENTS (UNAUDITED) ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES Brinson Series Trust--High Income Portfolio (the "Portfolio") is a diversified portfolio of Brinson Series Trust (the "Fund"), which is organized under Massachusetts law pursuant to an Amended and Restated Declaration of Trust dated February 11, 1998, as amended and is registered with the Securities and Exchange Commission under the Investment Company Act of 1940, as amended, as an open-end management investment company. The Fund operates as a series company currently offering thirteen portfolios. Shares of the Portfolio are offered to insurance company separate accounts which fund certain variable contracts. The Fund accounts separately for the assets, liabilities and operations for each portfolio. Expenses directly attributable to each portfolio are charged to that portfolio's operations; expenses which are applicable to all portfolios are allocated among them on a pro rata basis. The preparation of financial statements in accordance with accounting principles generally accepted in the United States requires the Fund's management to make estimates and assumptions that affect the reported amounts and disclosures in the financial statements. Actual results could differ from those estimates. The following is a summary of significant accounting policies: VALUATION OF INVESTMENTS--The Portfolio calculates its net asset value based on the current market value for its portfolio securities. The Portfolio normally obtains market values for its securities from independent pricing sources. Independent pricing sources may use reported last sale prices, current market quotations or valuations from computerized "matrix" systems that derive values based on comparable securities. Securities traded in the over-the-counter ("OTC") market and listed on The Nasdaq Stock Market, Inc. ("Nasdaq") normally are valued at the last sale price on Nasdaq prior to valuation. Other OTC securities are valued at the last bid price available prior to valuation. Securities which are listed on U.S. and foreign stock exchanges normally are valued at the last sale price on the day the securities are valued or, lacking any sales on such day, at the last available bid price. In cases where securities are traded on more than one exchange, the securities are valued on the exchange designated as the primary market by Brinson Advisors, Inc. ("Brinson Advisors," formerly known as Mitchell Hutchins Asset Management Inc.), the investment manager and administrator of the Portfolio, or by Alliance Capital Management L.P. ("Alliance Capital") the Portfolio's sub-advisor. Brinson Advisors is an indirect wholly owned asset management subsidiary of UBS AG. UBS AG is an internationally diversified organization with headquarters in Zurich, Switzerland and operations in many areas of the financial services industry. If a market value is not available from an independent pricing source for a particular security, that security is valued at fair value as determined in good faith by or under the direction of the Fund's board of trustees (the "Board"). The amortized cost method of valuation, which approximates market value, generally is used to value short-term debt instruments with sixty days or less remaining to maturity, unless the Board determines that this does not represent fair value. REPURCHASE AGREEMENTS--The Portfolio's custodian takes possession of the collateral pledged for investments in repurchase agreements. The underlying collateral is valued daily on a mark-to-market basis to ensure that the value, including accrued interest, is at least equal to the repurchase price. In the event of default of the obligation to repurchase, the Portfolio has the right to liquidate the collateral and apply the proceeds in satisfaction of the obligation. Under certain circumstances, in the event of default or bankruptcy by the other party to the agreement, realization and/or retention of the collateral may be subject to legal proceedings. The Portfolio may participate in joint repurchase agreement transactions with other funds managed, advised or sub-advised by Brinson Advisors. INVESTMENT TRANSACTIONS AND INVESTMENT INCOME--Investment transactions are recorded on the trade date. Realized gains and losses from investment transactions are calculated using the identified cost basis. Dividend income and other distributions are recorded on the ex-dividend date. Interest income is recorded on an accrual basis. Premiums are amortized and discounts are accreted as adjustments to interest income and the identified cost of investments. 13 DIVIDENDS AND DISTRIBUTIONS--Dividends and distributions to shareholders are recorded on the ex-dividend date. The amount of dividends and distributions are determined in accordance with federal income tax regulations, which may differ from accounting principles generally accepted in the United States. These "book/tax" differences are either considered temporary or permanent in nature. To the extent these differences are permanent in nature, such amounts are reclassified within the capital accounts based on their federal tax-basis treatment; temporary differences do not require reclassification. FOREIGN CURRENCY TRANSLATION--The books and records of the Portfolio are maintained in U.S. dollars as follows: (1) the foreign currency market value of investment securities and other assets and liabilities stated in foreign currencies are translated at the exchange rates prevailing at the end of the period; and (2) purchases, sales, income and expenses are translated at the rate of exchange prevailing on the respective dates of such transactions. The resulting exchange gains and losses are included in the Statement of Operations. Although the net assets and the market values of the Portfolio's securities are presented at the foreign exchange rates at the end of the period, the Portfolio does not generally isolate the effect of fluctuations in foreign exchange rates from the effects of fluctuations in the market price of securities. However, the Portfolio does isolate the effect of fluctuations in foreign exchange rates when determining the realized gain or loss upon the sale or maturity of foreign currency-denominated debt obligations pursuant to federal income tax regulations. Certain foreign exchange gains and losses included in realized and unrealized gains and losses are included in or are a reduction of ordinary income for income tax reporting purposes. Net realized foreign currency gain (loss) is treated as ordinary income for income tax reporting purposes. Gains/losses from translating foreign currency-denominated assets and liabilities at the period-end exchange rates are included in the change in unrealized appreciation/depreciation of other assets and liabilities denominated in foreign currencies. CONCENTRATION OF RISK The ability of the issuers of debt securities held by the Portfolio to meet their obligations may be affected by economic and political developments, including those particular to a specific industry, country or region. A substantial portion of the Fund's total investments consist of high yield securities rated below investment grade. Investments in high-yield securities are accompanied by a greater degree of credit risk and the risk tends to be more sensitive to economic conditions than higher-rated securities. These investments are often traded by one market maker who may also be utilized by the Fund to provide pricing information used to value such securities. The amounts which will be realized upon disposition of the securities may differ from the value reflected on the Portfolio of Investments and the differences could be material. INVESTMENT MANAGER AND ADMINISTRATOR The Board has approved an investment management and administration contract between the Fund and Brinson Advisors ("Management Contract"), under which Brinson Advisors serves as investment manager and administrator of the Portfolio. In accordance with the Management Contract, the Portfolio pays Brinson Advisors an investment management and administration fee, which is accrued daily and paid monthly, at an annual rate of 0.50% of the Portfolio's average daily net assets. At June 30, 2001, the Portfolio owed Brinson Advisors $4,069 in investment management and administration fees. Brinson Advisors has entered into a sub-advisory contract with Alliance Capital dated March 1, 2001 ("Alliance Capital Contract"), pursuant to which Alliance Capital serves as investment sub-advisor for the Portfolio. Under the Alliance Capital Contract, Brinson Advisors (not the Portfolio) is obligated to pay Alliance Capital a fee, accrued daily and paid monthly, at the annual rate of 0.25% of the Portfolio's average daily net assets. SECURITIES LENDING The Portfolio may lend securities up to 30% of its total assets to qualified broker-dealers or institutional investors. The loans are secured at all times by cash or U.S. government securities in an amount at least equal to the market value of the securities loaned, plus accrued interest and dividends, determined on a daily basis and adjusted accordingly. The Portfolio will regain record ownership of loaned securities to exercise certain beneficial rights; however, the 14 Portfolio may bear the risk of delay in recovery of, or even loss of rights in, the securities loaned should the borrower fail financially. The Portfolio receives compensation, which is included in interest income, for lending its securities from interest earned on the cash or U.S. government securities held as collateral, net of fee rebates paid to the borrower plus reasonable administrative and custody fees. UBS PaineWebber Inc. ("UBS PaineWebber(SM)*"), an indirect wholly owned subsidiary of UBS AG, serves as the Portfolio's lending agent and has been approved as a borrower under the Portfolio's securities lending program. For the six months ended June 30, 2001, the Portfolio did not engage in securities lending. BANK LINE OF CREDIT The Portfolio may participate with other funds managed, advised or sub-advised by Brinson Advisors in a $200 million committed credit facility ("Facility") to be utilized for temporary financing until the settlement of sales or purchases of portfolio securities, the repurchase or redemption of shares of the Portfolio at the request of the shareholders and other temporary or emergency purposes. In connection therewith, the Portfolio has agreed to pay commitment fees, pro rata, based on the relative asset size of the funds in the Facility. Interest is charged to the Portfolio at rates based on prevailing market rates in effect at the time of borrowings. For the six months ended June 30, 2001, the Portfolio did not borrow under the Facility. INVESTMENTS IN SECURITIES For federal income tax purposes, the cost of securities owned at June 30, 2001 was substantially the same as the cost of securities for financial statement purposes. At June 30, 2001, the components of net unrealized depreciation of investments were as follows: Gross depreciation (investments having an excess of cost over value) $(1,029,025) Gross appreciation (investments having an excess of value over cost) 201,958 ----------- Net unrealized depreciation of investments $ (827,067) ===========
For the six months ended June 30, 2001, total aggregate purchases and sales of portfolio securities, excluding short-term securities, were $7,855,893 and $4,610,313, respectively. FEDERAL TAX STATUS The Portfolio intends to distribute all of its taxable income and to comply with the requirements of the Internal Revenue Code applicable to regulated investment companies. Accordingly, no provision for federal income taxes is required. In addition, by distributing during each calendar year, substantially all of its net investment income, capital gains and certain other amounts, if any, the Portfolio intends not to be subject to a Federal excise tax. At December 31, 2000, the Portfolio had a net capital loss carryforward of $736,625. The loss carryforward is available as a reduction, to the extent provided in the regulations, of future net realized capital gains, and will expire by December 31, 2008. In accordance with U.S. Treasury regulations, the Portfolio has elected to defer capital losses of $1,131,754 arising after October 31, 2000. Such losses are treated for the purposes as arising on January 1, 2001. SHARES OF BENEFICIAL INTEREST There are an unlimited amount of $0.001 par value shares of beneficial interest authorized. Transactions in shares of beneficial interest were as follows:
FOR THE SIX FOR THE MONTHS ENDED YEAR ENDED JUNE 30, 2001 DECEMBER 31, 2000 ------------- ----------------- Shares sold -- 20,530 Shares repurchased (2,776) (71,090) Dividends reinvested 125,567 -- ------- ------- Net increase (decrease) 122,791 (50,560) ======= =======
---------- * UBS PaineWebber is a service mark of UBS AG. 15 FINANCIAL HIGHLIGHTS Selected data for a share of beneficial interest outstanding throughout each period is presented below:
FOR THE SIX FOR THE PERIOD MONTHS ENDED FOR THE YEARS ENDED DECEMBER 31, SEPTEMBER 28, 1998+ JUNE 30, 2001 -------------------------------- THROUGH (UNAUDITED) 2000++ 1999 DECEMBER 31, 1998 ------------- ------- ------- ------------------- Net asset value, beginning of period $ 8.88 $ 11.75 $ 12.40 $ 12.00 ------ ------- ------- ------- Net investment income 0.41 1.09 1.21 0.20 Net realized and unrealized gains (losses) from investments (0.85) (2.87) (0.54) 0.42 ------ ------- ------- ------- Net increase (decrease) from investment operations (0.44) (1.78) 0.67 0.62 ------ ------- ------- ------- Dividends from net investment income 0.00@ (1.09) (1.21) (0.20) Distributions from net realized gains on investments -- -- (0.11) (0.02) ------ ------- ------- ------- Total dividends and distributions 0.00@ (1.09) (1.32) (0.22) ------ ------- ------- ------- Net asset value, end of period $ 8.44 $ 8.88 $ 11.75 $ 12.40 ====== ======= ======= ======= Total investment return (1) (4.92)% (15.14)% 5.42% 5.16% ====== ======= ======= ======= Ratios/Supplemental Data: Net assets, end of period (000's) $9,629 $ 9,042 $12,561 $10,933 Expenses to average net assets 1.34%* 1.28% 1.35% 1.20%* Net investment income to average net assets 9.16%* 9.69% 9.44% 7.04%* Portfolio turnover rate 51% 39% 69% 21%
---------- + Commencement of operations. @ Dividends paid from net investment income were equal to $0.0036 per share. * Annualized ++ Investment advisory functions for this portfolio were transferred from Brinson Advisors, Inc. to Alliance Capital Management L.P. on October 10, 2000. (1) Total investment return is calculated assuming a $10,000 investment on the first day of each period reported, reinvestment of all dividends and distributions, if any, at net asset value on the ex-dividend dates and a sale at net asset value on the last day of each period reported. The figures do not include additional contract level charges; results would be lower if such charges were included. Total investment return for a period of less than one year has not been annualized. (2) Alliance Capital Management L.P. has served as the Portfolio's sub-advisor since October 10, 2000. Prior to that date, Brinson Advisors, Inc. managed the Portfolio's investments. 16 SHAREHOLDER INFORMATION (UNAUDITED) At a Special Meeting of Shareholders held on March 1, 2001, the shareholders of the Fund approved the following proposals, as indicated below:
SHARES SHARES VOTED SHARES PROPOSAL 1 VOTED FOR AGAINST ABSTAIN --------- ------- ------- TO APPROVE OR DISAPPROVE A NEW INVESTMENT MANAGEMENT AND ADMINISTRATION CONTRACT BETWEEN BRINSON SERIES TRUST ("TRUST") AND BRINSON ADVISORS, INC. ("BRINSON ADVISORS") (FORMERLY MITCHELL HUTCHINS ASSET MANAGEMENT INC.) WITH RESPECT TO HIGH INCOME PORTFOLIO ("FUND"). 1,120,825 0 0 SHARES SHARES VOTED SHARES PROPOSAL 2 VOTED FOR AGAINST ABSTAIN --------- ------- ------- TO APPROVE OR DISAPPROVE A NEW SUB-ADVISORY CONTRACT BETWEEN BRINSON ADVISORS AND ALLIANCE CAPITAL MANAGEMENT L.P. WITH RESPECT TO THE FUND. 1,120,825 0 0 SHARES SHARES VOTED SHARES PROPOSAL 3 VOTED FOR AGAINST ABSTAIN --------- ------- ------- TO APPROVE OR DISAPPROVE A POLICY TO PERMIT BRINSON ADVISORS AND THE TRUST'S BOARD OF TRUSTEES TO APPOINT AND REPLACE SUB-ADVISORS FOR THE FUND AND TO ENTER INTO AND AMEND THEIR SUB-ADVISORY CONTRACTS WITHOUT FURTHER SHAREHOLDER APPROVAL. 1,120,825 0 0
17 THE FINANCIAL INFORMATION INCLUDED HEREIN IS TAKEN FROM THE RECORDS OF THE PORTFOLIO WITHOUT EXAMINATION BY INDEPENDENT AUDITORS WHO DO NOT EXPRESS AN OPINION THEREON. BRINSON ADVISORS (C)2001 Brinson Advisors, Inc. All Rights Reserved BRINSON SERIES TRUST SMALL CAP PORTFOLIO JUNE 30, 2001 SEMIANNUAL REPORT BRINSON SERIES TRUST--SMALL CAP PORTFOLIO SEMIANNUAL REPORT August 15, 2001 Dear Contract Owner, We present you with the semiannual report for Brinson Series Trust--Small Cap Portfolio for the six months ended June 30, 2001. MARKET REVIEW [GRAPHIC] The six months ended June 30, 2001 saw a steady downward adjustment in the expected earnings for many companies. A record number of U.S. companies issued profit warnings, a pattern often repeated in the rest of the world. High inventory levels, coupled with falling demand for many technology products, forced companies to reduce their production, write off inventories and lay off employees. The market's decline over this period reflected changing investor expectations to the new environment. The decelerating U.S. economy has negatively impacted other world markets -- export-oriented companies that relied on strong U.S. demand have suffered. The slowdown in capital spending resulted in weak corporate earnings and sluggish economic growth. For the six months ended June 30, 2001, the S&P 500 Index fell 6.70%. Small cap stocks fared better, however, for the semiannual period the Russell 2000 Index returned a strong 6.85%. In an effort to reinvigorate the economy, the Federal Reserve (the "Fed") began a series of rate cuts early in the calendar year, making a surprise 50 basis point (one basis point equals 1/100th of one percent) decrease in the Federal Funds rate on January 3, 2001. Five more rate cuts followed through June for a total 2.75% decrease, dropping the rate to 3.75% at the period-end from 6.50% at year-end 2000. Although the rate of unemployment claims was rising at the end of the semiannual period and real GDP (gross domestic product) for the second quarter is expected to be negligible, the economy seems to have neared bottom without encountering a recession. 1 PORTFOLIO REVIEW AVERAGE ANNUAL TOTAL RETURNS, PERIODS ENDED 6/30/01
6 MONTHS 1 YEAR INCEPTION* SMALL CAP PORTFOLIO (CLASS H) 9.04% 14.78% 21.80% SMALL CAP PORTFOLIO (CLASS I) 8.87 14.54 15.54 S&P 600 INDEX 6.23 11.12 17.82 RUSSELL 2000 INDEX 6.85 0.57 14.79
* Inception: since commencement of issuance on September 28, 1998 for Class H shares and July 6, 1999 for Class I shares. Index performance is shown as of nearest month-end of inception of oldest share class: September 30, 1998. The investment return and the principal value of an investment will fluctuate, so that an investor's shares, when redeemed, may be worth more or less than their original cost. Returns for periods of less than one year are not annualized. Past performance is no guarantee of future performance. Figures assume reinvestment of all dividends and capital gains distributions, if any, at net asset value on the ex-dividend dates and do not include sales charges. In addition, for the fiscal year ended December 31, 1999 and for the period from January 1, 2000 through February 29, 2000, the Portfolio's investment manager voluntarily waived payment of certain fees for Class I shares. Without this waiver performance would have been lower. Performance relates to the Portfolio and does not reflect separate account charges applicable to variable annuity contracts. PORTFOLIO HIGHLIGHTS For the six months ended June 30, 2001 the Portfolio's Class H shares returned 9.04%, significantly outperforming both of its benchmarks -- the Russell 2000 Index and the S&P 600 Index, which returned 6.85% and 6.23%, respectively, for the period. The Portfolio's value-sensitive approach to small-cap investing benefited the Portfolio's performance during the first three months of the period. Relative returns also profited during this time from an underweighted exposure to the poorly performing technology sector, as well as an overweight in consumer cyclicals, which were major beneficiaries of declining interest rates. Consistent with our current focus on investing in companies displaying faster than average growth rates and improving fundamentals, the Portfolio's overall growth rate and exposure to technology stocks were significantly increased by the middle of the period. These actions favorably impacted both absolute and relative returns during the second half of the period as some growth stocks -- technology stocks in particular -- were very strong performers. Performance during the latter three-month period benefited from strong stock selection in the consumer and industrial sectors. The Portfolio is currently invested in companies that we believe are well positioned to weather any continued economic softness. We are also invested in attractively valued companies that we expect to be early beneficiaries of an economic recovery. Sector bets are roughly in line with those of the Russell 2000 Index, with a modest overweight in healthcare and consumer companies and a modest underweight in industrials and financial services firms. 2 PORTFOLIO STATISTICS
ASSET ALLOCATION* 6/30/01 12/31/00 -------------------------------------------------------------------------------- Equities 97.7% 117.5% Cash Equivalents and Other Assets in Excess of Liabilities 2.3 -- Liabilities in Excess of Other Assets+ -- -17.5 -------------------------------------------------------------------------------- Total 100.0% 100.0%
+ The percentage of liabilities in excess of other assets at December 31, 2000 is comprised primarily of a capital gain distribution that was declared on December 28, 2000 and paid on January 2, 2001.
TOP TEN STOCKS* 6/30/01 -------------------------------------------------------------------------------- Cima Labs 2.4% Right Management Consultants 2.0 Noven Pharmaceuticals 1.9 Intertan 1.6 Trimeris 1.4 Retek 1.4 Biosite Diagnostics 1.3 Sicor 1.3 Insight Enterprises 1.2 DDI 1.2 -------------------------------------------------------------------------------- Total 15.7% 12/31/00 -------------------------------------------------------------------------------- Stericycle 3.6% Teleflex 3.5 NVR 3.1 Constellation Brands 2.8 Richardson Electronics 2.4 Priority Healthcare 2.3 Noven Pharmaceuticals 2.3 Intertan 2.3 Manitowoc 2.3 Apogent Technologies 2.2 -------------------------------------------------------------------------------- Total 26.8% TOP FIVE SECTORS* 6/30/01 -------------------------------------------------------------------------------- Technology 35.6% Healthcare 21.5 Consumer Cyclicals 20.4 Financial Services 8.4 Energy 6.3 -------------------------------------------------------------------------------- Total 92.2% 12/31/00 -------------------------------------------------------------------------------- Consumer Cyclicals 34.9% Technology 31.7 Healthcare 21.2 Energy 7.8 Financial Services 7.3 -------------------------------------------------------------------------------- Total 102.9%
* Weightings represent percentages of net assets as of the dates indicated. The Portfolio is actively managed and its composition will vary over time. 3 PROPOSED MERGER ANNOUNCEMENT The Portfolio's board of trustees has approved the submission to its shareholders of an Agreement and Plan of Acquisition and Termination under which the Portfolio would transfer substantially all of its assets and stated liabilities to Quasar Portfolio, a series of Alliance Variable Products Series Fund, Inc. ("Quasar Portfolio"). If the Portfolio's shareholders approve the proposed merger, shareholders will receive like shares of Quasar Portfolio in exchange for their Portfolio shares and the Portfolio will cease operations. The merger is expected to be a tax-free reorganization, which means that the Portfolio's shareholders will not realize any gain or loss on their receipt of shares in the merger and neither the Portfolio nor the Quasar Portfolio will realize any gain or loss. Proxy solicitation materials that will be mailed to the Portfolio's shareholders will provide more information about the proposed merger. As of the date hereof, it is expected that these materials will be mailed on or about September 4, 2001. Investors may continue to buy, sell and exchange Portfolio shares as described in the current prospectus prior to the shareholder meeting. If the merger proposal is approved, the Portfolio expects to close to new purchases and exchange purchases approximately five business days prior to the date on which the merger is to be effected. OUTLOOK Small-cap growth stocks have significantly outperformed their larger-cap counterparts over the past six months, and there are several reasons to remain optimistic about their continued performance. Relative valuations remain attractive. While their relative price-to-earnings and price-to-sales ratios are above the historical lows seen last year, they remain below their historical averages. Small-cap stocks have typically helped lead the market out of economic slowdowns, a phenomenon that we expect to see in the coming six months. Our ultimate objective in managing your investments is to help you successfully meet your financial goals. We thank you for your continued support and welcome any comments or questions you may have. Sincerely, /s/ Brian M. Storms BRIAN M. STORMS President and Chief Executive Officer Brinson Advisors, Inc. This letter is intended to assist shareholders in understanding how the Portfolio performed during the six months ended June 30, 2001, and reflects our views at the time of its writing. Of course, these views may change in response to changing circumstances. 4 PORTFOLIO OF INVESTMENTS JUNE 30, 2001 (UNAUDITED)
NUMBER OF SHARES VALUE --------- ----- COMMON STOCKS--97.68% AGRICULTURE, FOOD & BEVERAGE--1.09% 2,400 Performance Food Group Co.* $ 72,552 ---------- APPAREL, RETAIL--1.91% 1,800 American Eagle Outfitters, Inc.* 63,432 3,460 Wilsons The Leather Experts, Inc.* 64,183 ---------- 127,615 ---------- BANKS--1.00% 1,600 Greater Bay Bancorp 39,968 400 Investors Financial Services Corp.* 26,800 ---------- 66,768 ---------- BUSINESS SERVICES--0.11% 500 Alliance Data Systems Corp.* 7,500 ---------- CHEMICALS--1.01% 1,200 OM Group, Inc. 67,500 ---------- COMPUTER HARDWARE--2.73% 900 Digital Lightwave, Inc.* 33,264 1,700 Optimal Robotics Corp., Class A* 64,600 900 Scansource, Inc.* 42,678 3,200 Stratos Lightwave, Inc.* 41,600 ---------- 182,142 ---------- COMPUTER SOFTWARE--7.74% 4,000 Actuate Corp.* 38,200 1,100 Advent Software, Inc.* 69,850 3,500 Informatica Corp.* 60,760 2,200 MatrixOne, Inc.* 51,018 1,400 NetIQ* 43,806 700 Precise Software Solutions Ltd.* 21,490 1,900 Retek, Inc.* 91,086 700 SmartForce PLC, ADR* 24,661 2,700 Take-Two Interactive Software, Inc.* 50,085 1,100 THQ, Inc.* 65,593 ---------- 516,549 ---------- CONSTRUCTION--2.48% 4,200 Dal-Tile International, Inc.* 77,910 1,000 Insituform Technologies, Inc., Class A* 36,500 1,300 Toll Brothers, Inc.* 51,103 ---------- 165,513 ---------- CONSUMER DURABLES--0.29% 700 Furniture Brands International, Inc.* 19,600 ---------- DRUGS & Medicine--14.14% 1,500 Albany Molecular Research, Inc.* 57,015 900 Argonaut Technologies, Inc.* 4,680 2,000 Cima Labs, Inc.* 157,000 1,000 CV Therapeutics, Inc.* 57,000 2,400 Dusa Pharmaceuticals, Inc.* 34,272 1,900 ICN Pharmaceuticals, Inc. 60,268 1,900 InterMune, Inc.* $ 67,678 1,500 Medicis Pharmaceuticals, Inc., Class A* 79,500 3,229 Noven Pharmaceuticals, Inc.* 126,577 900 OSI Pharmaceuticals, Inc.* 47,331 3,700 Sicor, Inc.* 85,470 1,300 Titan Pharmaceuticals, Inc.* 39,013 1,900 Trimeris, Inc.* 95,133 2,500 United Therapeutics Corp.* 33,375 ---------- 944,312 ---------- EDUCATION--0.44% 1,300 Edison Schools, Inc.* 29,692 ---------- ELECTRICAL EQUIPMENT--8.00% 1,500 Active Power, Inc.* 25,020 1,100 Amphenol Corp., Class A* 44,055 1,600 C&D Technologies 49,600 500 Cabot Microelectronics Corp.* 31,000 1,400 Credence Systems Corp.* 33,936 4,100 DDI Corp.* 82,000 2,100 Fisher Scientific International, Inc.* 60,900 900 L3 Communications Holding Corp.* 68,670 1,500 MKS Instruments, Inc.* 43,200 2,700 New Focus, Inc.* 22,275 1 Orbotech Ltd.* 34 1,200 Plexus Corp.* 39,600 1,000 Ulticom, Inc.* 33,800 ---------- 534,090 ---------- ENERGY RESERVES & PRODUCTION--2.30% 1,900 Newfield Exploration Co.* 60,914 1,200 Peabody Energy Corp.* 39,300 1,200 Stone Energy Corp.* 53,160 ---------- 153,374 ---------- FINANCIAL SERVICES--0.97% 2,500 Arthur J. Gallagher & Co. 65,000 ---------- FOREST PRODUCTS, PAPER--0.90% 4,500 Pactiv Corp.* 60,300 ---------- FREIGHT, AIR, SEA & LAND--0.36% 400 Expeditors International Washington, Inc. 24,000 ---------- INDUSTRIAL PARTS--0.41% 600 Brooks Automation, Inc.* 27,660 ---------- INDUSTRIAL SERVICES & SUPPLIES--3.04% 900 Career Education Corp.* 53,910 1,600 Copart, Inc.* 46,800 2,289 Greif Brothers Corp., Class A 69,471 1,400 Watson Wyatt & Co. Holdings, Class A* 32,732 ---------- 202,913 ----------
5
NUMBER OF SHARES VALUE --------- ----- COMMON STOCKS--(CONTINUED) INFORMATION & COMPUTER SERVICES--4.62% 300 Advo, Inc.* $ 10,245 700 Getty Images, Inc.* 18,382 2,500 PEC Solutions, Inc.* 55,250 5,092 Right Management Consultants, Inc.* 132,901 2,500 Tetra Tech, Inc.* 68,000 2,700 US Oncology, Inc.* 24,003 ---------- 308,781 ---------- INSURANCE--1.72% 4,300 HealthExtras, Inc.* 40,764 1,000 RenaissanceRe Holdings Ltd. 74,100 ---------- 114,864 ---------- INTERNET--1.17% 1,900 EarthLink, Inc.* 26,790 1,700 Netegrity, Inc.* 51,000 ---------- 77,790 ---------- LEISURE--1.00% 1,700 Activision, Inc.* 66,725 ---------- LIFE INSURANCE--1.97% 1,600 Reinsurance Group of America, Inc. 60,640 1,500 Stancorp Financial Group, Inc. 71,085 ---------- 131,725 ---------- LONG DISTANCE & PHONE COMPANIES--0.05% 500 GT Group Telecom, Inc., Class B* 3,000 ---------- MANUFACTURING-HIGH TECHNOLOGY--1.12% 3,800 Aeroflex, Inc.* 39,900 2,100 Power-One, Inc.* 34,944 ---------- 74,844 ---------- MEDIA--2.25% 1,200 Hispanic Broadcasting Corp.*. 34,428 500 Insight Communications Co., Inc.* 12,500 2,200 Sirius Satellite Radio, Inc.* 26,818 2,300 Ventiv Health, Inc.* 47,472 1,800 XM Satellite Radio Holdings, Inc., Class A*(1) 29,160 ---------- 150,378 ---------- MEDICAL PRODUCTS--4.94% 3,100 Aksys Ltd.* 32,209 300 Align Technology, Inc.* 2,352 2,000 Biosite Diagnostics, Inc.* 89,600 2,800 Cytyc Corp.* 64,540 1,300 Inamed Corp.* 36,803 2,100 Medicines Co.* 43,029 1,400 Teleflex, Inc. 61,600 ---------- 330,133 ---------- MEDICAL PROVIDERS--2.40% 800 LifePoint Hospitals, Inc.* $ 35,424 2,000 Priority Healthcare Corp., Class B* 56,560 1,500 Universal Health Services, Inc., Class B* 68,250 ---------- 160,234 ---------- MOTOR VEHICLES--0.77% 5,000 Tower Automotive, Inc.* 51,250 ---------- OIL EQUIPMENT--0.46% 1,500 FMC Technologies, Inc.* 30,975 ---------- OIL SERVICES--4.01% 2,600 Cal Dive International, Inc.* 63,960 2,000 Hydril Co.* 45,540 2,100 Patterson-UTI Energy, Inc.* 37,527 1,700 Spinnaker Exploration Co.* 67,762 2,800 W.H. Energy Services, Inc.* 53,200 ---------- 267,989 ---------- OTHER INSURANCE--0.24% 400 Radian Group, Inc. 16,180 ---------- SECURITIES & ASSET MANAGEMENT--0.52% 1,000 Eaton Vance Corp 34,800 ---------- SEMICONDUCTOR--10.10% 900 Advanced Energy Industries, Inc.* 37,143 2,000 Alpha Industries, Inc.* 59,100 2,100 Anadigics, Inc.* 48,300 1,900 Elantec Semiconductor, Inc.* 64,201 2,800 Exar Corp.* 55,328 2,000 Intersil Holding Corp.* 72,800 1,500 Ixys Corp.* 23,400 1,600 Micrel, Inc.* 52,800 1,100 Multilink Technology Corp.* 15,730 2,700 Pericom Semiconductor Corp.* 42,444 2,700 Semtech Corp.* 81,000 1,900 Stanford Microdevices, Inc.* 32,110 1,300 Varian Semiconductor Equipment, Inc.* 54,600 3,000 Virata Corp.* 35,550 ---------- 674,506 ---------- SPECIALTY RETAIL--8.24% 2,000 Barnes & Noble, Inc.* 78,700 1,900 Duane Reade, Inc.* 61,750 1,725 Freds, Inc., Class A 44,419 2,100 Galyan's Trading Co.* 42,840 1,600 Hot Topic, Inc.* 49,760 3,400 Insight Enterprises, Inc.* 83,300 7,724 Intertan, Inc.* 108,136 1,100 Ultimate Electronics, Inc.* 35,662 2,100 Valuevision International, Inc., Class A* 45,675 ---------- 550,242 ----------
6
NUMBER OF SHARES VALUE --------- ----- COMMON STOCKS--(CONCLUDED) THRIFT--2.00% 2,100 Southwest BanCorp.* $ 63,441 2,300 UCBH Holdings, Inc. 69,805 ---------- 133,246 ---------- TRANSPORTATION--1.18% 4,100 Swift Transportation, Inc.* $ 78,966 ---------- Total Common Stocks (cost--$5,918,492) 6,523,708 ---------- PRINCIPAL AMOUNT MATURITY INTEREST (000) DATE RATE --------- -------- -------- REPURCHASE AGREEMENT--1.26% $84 Repurchase Agreement dated 06/29/01 with State Street Bank & Trust Co., collateralized by $87,000 U.S. Treasury Bills, 3.310% due 12/27/01 (value--$85,478); proceeds: $84,028 (cost--$84,000) 07/02/01 3.930% 84,000 ---------- Total Investments (cost--$6,002,492)--98.94% 6,607,708 Other assets in excess of liabilities--1.06% 70,661 ---------- Net Assets--100.00% $6,678,369 ==========
---------- * Non-income producing security. (1) Security, or portion thereof, was on loan at June 30, 2001. See accompanying notes to financial statements 7 STATEMENT OF ASSETS AND LIABILITIES JUNE 30, 2001 (UNAUDITED)
ASSETS Investments in securities, at value (cost--$6,002,492) $ 6,607,708 Investments of cash collateral received for securities loaned, at value (cost--$23,798) 23,798 Cash 114,041 Receivable for investments sold 73,529 Dividends and interest receivable 1,037 Other assets 1,041 ----------- Total assets 6,821,154 ----------- LIABILITIES Payable for investments purchased 91,933 Payable for cash collateral for securities loaned 23,798 Payable to affliates 5,441 Accrued expenses and other liabilities 21,613 ----------- Total liabilities 142,785 ----------- NET ASSETS Beneficial interest shares--$0.001 par value (unlimited amount authorized) 5,820,400 Accumulated net investment loss (56,314) Accumulated net realized gains from investment transactions 309,067 Net unrealized appreciation of investments 605,216 ----------- Net assets $ 6,678,369 =========== CLASS H Net assets $ 5,825,372 ----------- Shares outstanding 386,654 ----------- Net asset value, offering price and redemption value per share $15.07 ====== CLASS I Net assets $ 852,997 ----------- Shares outstanding 56,929 ----------- Net asset value, offering price and redemption value per share $14.98 ======
See accompanying notes to financial statements 8 STATEMENT OF OPERATIONS
FOR THE SIX MONTHS ENDED JUNE 30, 2001 (UNAUDITED) ------------- INVESTMENT INCOME: Dividends $ 5,559 Interest 3,497 --------- 9,056 --------- EXPENSES: Investment management and administration 30,007 Professional fees 16,333 Reports and notices to shareholders 9,636 Trustees' fees 3,750 Custody and accounting 1,800 Transfer agency and related services fees 1,500 Distribution fees--Class I 947 Other expenses 1,401 --------- 65,374 Less: Fee waivers from investment manager (4) --------- Net expenses 65,370 --------- Net investment loss (56,314) --------- REALIZED AND UNREALIZED GAINS FROM INVESTMENTS ACTIVITIES: Net realized gains from investment transactions 316,494 Net change in unrealized appreciation/depreciation of investments 268,597 --------- NET REALIZED AND UNREALIZED GAINS FROM INVESTMENTS ACTIVITIES 585,091 --------- NET INCREASE IN NET ASSETS RESULTING FROM OPERATIONS $ 528,777 =========
See accompanying notes to financial statements 9 STATEMENT OF CHANGES IN NET ASSETS
FOR THE SIX MONTHS ENDED FOR THE JUNE 30, 2001 YEAR ENDED (UNAUDITED) DECEMBER 31, 2000 ---------------- ----------------- FROM OPERATIONS: Net investment loss $ (56,314) $ (88,439) Net realized gains from investment transactions 316,494 1,125,840 Net change in unrealized appreciation/depreciation of investments 268,597 (267,670) ----------- ----------- Net increase in net assets resulting from operations 528,777 769,731 ----------- ----------- DISTRIBUTIONS TO SHAREHOLDERS FROM: Net realized gains from investment transactions--Class H -- (1,193,182) Net realized gains from investment transactions--Class I -- (153,228) ----------- ----------- Total distributions to shareholders -- (1,346,410) ----------- ----------- FROM BENEFICIAL INTEREST TRANSACTIONS: Net proceeds from the sale of shares 20,435 769,277 Cost of shares repurchased (166,758) (312,938) Proceeds from dividends reinvested 1,042,165 304,245 ----------- ----------- Net increase in net assets from beneficial interest transactions 895,842 760,584 ----------- ----------- Net increase in net assets 1,424,619 183,905 NET ASSETS: Beginning of period 5,253,750 5,069,845 ----------- ----------- End of period $ 6,678,369 $ 5,253,750 =========== ===========
See accompanying notes to financial statements 10 NOTES TO FINANCIAL STATEMENTS (UNAUDITED) ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES Brinson Series Trust--Small Cap Portfolio (the "Portfolio") is a diversified portfolio of Brinson Series Trust (the "Fund"), which is organized under Massachusetts law pursuant to an Amended and Restated Declaration of Trust dated February 11, 1998, as amended, and is registered with the Securities and Exchange Commission under the Investment Company Act of 1940, as amended, as an open-end management investment company. The Fund operates as a series company currently offering thirteen portfolios. Shares of the Portfolio are offered to insurance company separate accounts which fund certain variable contracts. Currently, the Portfolio offers Class H and Class I shares. Each class represents interests in the same assets of the Portfolio, and the classes are identical except for differences in their distribution charges. Both classes have equal voting privileges except that Class I has exclusive voting rights with respect to its distribution plan. Class H has no distribution plan. The Fund accounts separately for the assets, liabilities and operations for each portfolio. Expenses directly attributable to each portfolio are charged to that portfolio's operations; expenses which are applicable to all portfolios are allocated among them on a pro rata basis. The preparation of financial statements in accordance with accounting principles generally accepted in the United States requires the Fund's management to make estimates and assumptions that affect the reported amounts and disclosures in the financial statements. Actual results could differ from those estimates. The following is a summary of significant accounting policies: VALUATION OF INVESTMENTS--The Portfolio calculates its net asset value based on the current market value for its portfolio securities. The Portfolio normally obtains market values for its securities from independent pricing sources. Independent pricing sources may use reported last sale prices, current market quotations or valuations from computerized "matrix" systems that derive values based on comparable securities. Securities traded in the over-the-counter ("OTC") market and listed on The Nasdaq Stock Market, Inc. ("Nasdaq") normally are valued at the last sale price on Nasdaq prior to valuation. Other OTC securities are valued at the last bid price available prior to valuation. Securities which are listed on U.S. and foreign stock exchanges normally are valued at the last sale price on the day the securities are valued or, lacking any sales on such day, at the last available bid price. In cases where securities are traded on more than one exchange, the securities are valued on the exchange designated as the primary market by Brinson Advisors, Inc. ("Brinson Advisors", formerly known as Mitchell Hutchins Asset Management Inc.), the investment manager and administrator of the Portfolio, or by Alliance Capital Management L.P. ("Alliance Capital"), the Portfolio's sub-advisor. Brinson Advisors is an indirect wholly owned asset management subsidiary of UBS AG, an internationally diversified organization with headquarters in Zurich, Switzerland and operations in many areas of the financial services industry. If a market value is not available from an independent pricing source for a particular security, that security is valued at fair value as determined in good faith by or under the direction of the Fund's board of trustees (the "Board"). The amortized cost method of valuation, which approximates market value, generally is used to value short-term debt instruments with sixty days or less remaining to maturity, unless the Board determines that this does not represent fair value. REPURCHASE AGREEMENTS--The Portfolio's custodian takes possession of the collateral pledged for investments in repurchase agreements. The underlying collateral is valued daily on a mark-to-market basis to ensure that the value, including accrued interest, is at least equal to the repurchase price. In the event of default of the obligation to 11 repurchase, the Portfolio has the right to liquidate the collateral and apply the proceeds in satisfaction of the obligation. Under certain circumstances, in the event of default or bankruptcy by the other party to the agreement, realization and/or retention of the collateral may be subject to legal proceedings. The Portfolio may participate in joint repurchase agreement transactions with other funds managed, advised or sub-advised by Brinson Advisors. INVESTMENT TRANSACTIONS AND INVESTMENT INCOME--Investment transactions are recorded on the trade date. Realized gains and losses from investment transactions are calculated using the identified cost method. Interest income is recorded on an accrual basis and dividend income is recorded on the ex-dividend date ("ex-date"). Premiums are amortized and discounts are accreted as adjustments to interest income and the identified cost of investments. Income, expenses (excluding class-specific expenses) and realized/unrealized gains/losses are allocated proportionately to each class of shares based upon the relative net asset value of outstanding shares (or the value of dividend-eligible shares, as appropriate) of each class at the beginning of the day (after adjusting for current capital share activity of the respective classes). Class-specific expenses are charged directly to the applicable class of shares. DIVIDENDS AND DISTRIBUTIONS--Dividends and distributions to shareholders are recorded on the ex-date. The amount of dividends and distributions are determined in accordance with federal income tax regulations, which may differ from accounting principles generally accepted in the United States. These "book/tax" differences are either considered temporary or permanent in nature. To the extent these differences are permanent in nature, such amounts are reclassified within the capital accounts based on their federal tax-basis treatment; temporary differences do not require reclassification. CONCENTRATION OF RISK Small cap companies may be more vulnerable than larger companies to adverse business or economic developments. Small cap companies may also have limited product lines, markets or financial resources, and may be dependent on a relatively small management group. Securities of such companies may be less liquid and more volatile than securities of larger companies or the market averages in general and therefore may involve greater risk than investing in larger companies. In addition, small cap companies may not be well-known to the investing public, may not have institutional ownership and may have only cyclical, static or moderate growth prospects. INVESTMENT MANAGER AND ADMINISTRATOR The Board has approved an investment management and administration contract with Brinson Advisors ("Management Contract"), under which Brinson Advisors serves as investment manager and administrator of the Portfolio. In accordance with the Management Contract, the Portfolio pays Brinson Advisors an investment management and administration fee, which is accrued daily and paid monthly, at an annual rate of 1.00% of the Portfolio's average daily net assets. Brinson Advisors has entered into a sub-advisory contract with Alliance Capital dated March 1, 2001 ("Alliance Capital Contract"), pursuant to which Alliance Capital serves as investment sub-advisor for the Portfolio. Under the Alliance Capital Contract, Brinson Advisors (not the Portfolio) is obligated to pay Alliance Capital a fee, computed daily and paid monthly at the annual rate of 0.50% of the Portfolio's average daily net assets. At June 30, 2001, the Portfolio owed Brinson Advisors $5,246 in investment management and administration fees. Brinson Advisors waived a portion of its investment management and administration fees in connection with the Portfolio's investment of cash collateral from securities lending transactions in the Brinson Private Money Market 12 Fund LLC. For the six months ended June 30, 2001, Brinson Advisors waived $4 of its investment management and administration fees. For the six months ended June 30, 2001, the Portfolio did not pay brokerage commissions to UBS PaineWebber Inc. ("UBS PaineWebber(SM)*"), an indirect wholly owned subsidiary of UBS AG, or any other affiliated broker-dealer for transactions executed on behalf of the Portfolio. DISTRIBUTION PLAN Class I shares are offered to insurance company separate accounts where the related insurance companies receive payments for their services in connection with the distribution of the Portfolio's Class I shares. Under the plan of distribution, the Portfolio pays Brinson Advisors a monthly distribution fee at the annual rate of 0.25% of the average daily net assets of Class I shares. Brinson Advisors pays the entire distribution fee to the insurance companies. At June 30, 2001 the Portfolio owed Brinson Advisors $168 in distribution fees. SECURITIES LENDING The Portfolio may lend securities up to 33 1/3% of its total assets to qualified broker-dealers or institutional investors. The loans are secured at all times by cash or U.S. government securities in an amount at least equal to the market value of the securities loaned, plus accrued interest and dividends, determined on a daily basis and adjusted accordingly. The Portfolio will regain record ownership of loaned securities to exercise certain beneficial rights; however, the Portfolio may bear the risk of delay in recovery of, or even loss of rights in, the securities loaned should the borrower fail financially. The Portfolio receives compensation, which is included in interest income, for lending its securities from interest earned on the cash or U.S. government securities held as collateral, net of fee rebates paid to the borrower plus reasonable administrative and custody fees. For the six months ended June 30, 2001, UBS PaineWebber earned $932 in compensation as the Portfolio's lending agent and the Portfolio earned compensation of $2,752 net of fees, rebates and expenses. At June 30, 2001, the Portfolio owed UBS PaineWebber $27 for securities lending fees. UBS PaineWebber also has been approved as a borrower under the Portfolio's securities lending program. At June 30, 2001, the Portfolio had securities on loan having a market value of $22,680. The Portfolio's custodian held cash having an aggregate value of $23,798 as collateral for portfolio securities loaned which was invested as follows:
NUMBER OF MARKET SHARES VALUE --------- ------ 8,622 AIM Liquid Assets Portfolio $ 8,622 2,960 Aim Prime Portfolio 2,960 12,216 Brinson Private Money Market Fund LLC 12,216 ------- Total investments of cash collateral received $23,798 for securities loaned (cost--$23,798) =======
BANK LINE OF CREDIT The Portfolio may participate with other funds managed, advised or sub-advised by Brinson Advisors in a $200 million committed credit facility ("Facility") to be utilized for temporary financing until the settlement of sales or purchases of portfolio securities, the repurchase or redemption of shares of the Portfolio at the request of the shareholders and other temporary or emergency purposes. In connection therewith, the Portfolio has agreed to pay a commitment fee, pro rata, based on the relative asset size of the funds in the Facility. Interest is charged to the Portfolio at rates based on prevailing market rates in effect at the time of borrowings. For the six months ended June 30, 2001, the Portfolio did not borrow under the Facility. ---------- *UBS PaineWebber is a service mark of UBS AG 13 INVESTMENTS IN SECURITIES For federal income tax purposes, the cost of securities owned at June 30, 2001 was substantially the same as the cost of securities for financial statement purposes. At June 30, 2001, the components of net unrealized appreciation of investments were as follows: Gross appreciation (investments having an excess of value over cost) $1,111,951 Gross depreciation (investments having an excess of cost over value) (506,735) ---------- Net unrealized appreciation of investments $ 605,216 ==========
For the six months ended June 30, 2001, total aggregate purchases and sales of portfolio securities, excluding short-term securities, were $4,330,457 and $4,562,695, respectively. FEDERAL TAX STATUS The Portfolio intends to distribute all of its taxable income and to comply with the other requirements of the Internal Revenue Code applicable to regulated investment companies. Accordingly, no provision for federal income taxes is required. In addition, by distributing during each calendar year, substantially all of its net investment income, capital gains and certain other amounts, if any, the Portfolio intends not to be subject to a Federal excise tax. SHARES OF BENEFICIAL INTEREST There is an unlimited amount of $0.001 par value shares of beneficial interest authorized. Transactions in shares of beneficial interest were as follows:
CLASS H CLASS I SIX MONTHS ENDED ----------------------- ------------------------ JUNE 30, 2001: SHARES AMOUNT SHARES AMOUNT ------- --------- -------- --------- Shares sold -- $ -- 1,595 $ 20,435 Shares redeemed (10,635) (147,076) (1,517) (19,682) Dividends reinvested 64,630 911,929 9,269 130,236 ------- --------- -------- --------- Net increase 53,995 $ 764,853 9,347 $ 130,989 ======= ========= ======== ========= YEAR ENDED DECEMBER 31, 2000: Shares sold 11,524 $ 179,285 37,511 $ 589,992 Shares redeemed (8,958) (140,395) (11,147) (172,543) Dividends reinvested 17,672 280,987 1,466 23,258 ------- --------- -------- --------- Net increase 20,238 $ 319,877 27,830 $ 440,707 ======= ========= ======== =========
14 FINANCIAL HIGHLIGHTS Selected data for a share of beneficial interest outstanding throughout each period is presented below:
CLASS H CLASS I ------------------------------------------------ ------------------------------------------ FOR THE FOR THE PERIOD FOR THE PERIOD FOR THE SIX YEARS ENDED SEPTEMBER 28, FOR THE SIX FOR THE JULY 6, MONTHS ENDED DECEMBER 31, 1998+ THROUGH MONTHS ENDED YEAR ENDED 1999++ THROUGH JUNE 30, 2001 ---------------- DECEMBER 31, JUNE 30, 2001 DECEMBER 31, DECEMBER 31, (UNAUDITED) 2000# 1999 1998 (UNAUDITED) 2000# 1999 ------------- ------ ------ -------------- ------------- ------------ -------------- Net asset value, beginning of period $13.82 $15.26 $14.90 $12.00 $13.76 $15.25 $14.70 ------ ------ ------ ------ ------ ------ ------ Net investment loss (0.13) (0.23) (0.41) (0.04) (0.14) (0.22) (0.12) Net realized and unrealized gains from investments 1.38 2.42 1.32 3.67 1.36 2.36 1.22 ------ ------ ------ ------ ------ ------ ------ Net increase from investment operations 1.25 2.19 0.91 3.63 1.22 2.14 1.10 ------ ------ ------ ------ ------ ------ ------ Distributions from net realized gains from investment transactions -- (3.63) (0.55) (0.73) -- (3.63) (0.55) ------ ------ ------ ------ ------ ------ ------ Net asset value, end of period $15.07 $13.82 $15.26 $14.90 $14.98 $13.76 $15.25 ====== ====== ====== ====== ====== ====== ====== Total investment return (1) 9.04% 14.21% 6.13% 30.36% 8.87% 13.88% 7.51% ====== ====== ====== ====== ====== ====== ====== Ratios/Supplemental data: Net assets, end of period (000's) $5,825 $4,599 $4,769 $4,057 $ 853 $ 655 $ 301 Expenses to average net assets, before waiver from manager 2.17%* 2.21% 3.86% 1.94%* 2.42%* 2.46% 4.05%* Expenses to average net assets, after waiver from manager 2.17%* 2.21% 3.86% 1.94%* 2.42%* 2.44% 3.80%* Net investment loss to average net assets, before waiver from manager (1.87)%* (1.48)% (3.09)% (1.27)%* (2.11)%* (1.72)% (3.38)%* Net investment loss to average net assets, after waiver from manager (1.87)%* (1.48)% (3.09)% (1.27)%* (2.11)%* (1.70)% (3.13)%* Portfolio turnover 70% 142% 98% 17% 70% 142% 98%
---------- + Commencement of issuance of shares # Alliance Capital Management L.P. has served as the Portfolio's sub-advisor since October 10, 2000. Prior to that date, Brinson Advisors, Inc. managed the Portfolio's investments. * Annualized. (1) Total investment return is calculated assuming a $10,000 investment on the first day of each period reported, reinvestment of all dividends and distributions, if any, at net asset value on the ex-dividend dates and a sale at net asset value on the last day of each period reported. The figures do not include additional contract level charges; results would be lower if such charges were included. Total investment return for periods of less than one year has not been annualized. 15 SHAREHOLDER INFORMATION (UNAUDITED) At a Special Meeting of Shareholders held on March 1, 2001, the shareholders of the Fund approved the following proposals, as indicated below:
SHARES SHARES VOTED SHARES PROPOSAL 1 VOTED FOR AGAINST ABSTAIN --------- ------- ------- TO APPROVE OR DISAPPROVE A NEW INVESTMENT MANAGEMENT AND ADMINISTRATION CONTRACT BETWEEN BRINSON SERIES TRUST ("TRUST") AND BRINSON ADVISORS, INC. ("BRINSON ADVISORS") (FORMERLY MITCHELL HUTCHINS ASSET MANAGEMENT INC.) WITH RESPECT TO SMALL CAP PORTFOLIO ("FUND") 400,016 0 0 SHARES SHARES VOTED SHARES PROPOSAL 2 VOTED FOR AGAINST ABSTAIN --------- ------- ------- TO APPROVE OR DISAPPROVE A NEW SUB-ADVISORY CONTRACT BETWEEN BRINSON ADVISORS AND ALLIANCE CAPITAL MANAGEMENT L.P. WITH RESPECT TO THE FUND 400,016 0 0 SHARES SHARES VOTED SHARES PROPOSAL 3 VOTED FOR AGAINST ABSTAIN --------- ------- ------- TO APPROVE OR DISAPPROVE A POLICY TO PERMIT BRINSON ADVISORS AND THE TRUST'S BOARD OF TRUSTEES TO APPOINT AND REPLACE SUB-ADVISORS FOR THE FUND AND TO ENTER INTO AND AMEND THEIR SUB-ADVISORY CONTRACTS WITHOUT FURTHER SHAREHOLDER APPROVAL 400,016 0 0
16 THE FINANCIAL INFORMATION INCLUDED HEREIN IS TAKEN FROM THE RECORDS OF THE PORTFOLIO WITHOUT EXAMINATION BY INDEPENDENT AUDITORS WHO DO NOT EXPRESS AN OPINION THEREON. BRINSON ADVISORS (C)2001 Brinson Advisors, Inc. All Rights Reserved BRINSON SERIES TRUST STRATEGIC INCOME PORTFOLIO JUNE 30, 2001 SEMIANNUAL REPORT BRINSON SERIES TRUST -- STRATEGIC INCOME PORTFOLIO SEMIANNUAL REPORT August 15, 2001 Dear Contract Owner, We present you with the semiannual report for Brinson Series Trust--Strategic Income Portfolio for the six months ended June 30, 2001. MARKET REVIEW [GRAPHIC] U.S. economic growth continued to contract during the six months ended June 30, 2001, with a ripple effect on overseas economies. In the U.S., industrial production declined, corporate profits suffered and unemployment claims rose, prompting the Federal Reserve Board (the "Fed") to attempt to reinvigorate the economy. The Fed began a series of rate cuts early in the calendar year, making a surprise 50 basis point (one basis point equals 1/100th of one percent) decrease in the Federal Funds rate in January 2001. Five more rate cuts followed through June for a total 2.75% decrease, dropping the rate to 3.75% at period-end from 6.50% at year-end 2000. Central banks around the world also cut interest rates, although not to the same extent as the U.S. Federal Reserve. In this uncertain economic climate, the U.S. bond market experienced a relatively robust period. The overall U.S. bond market, as measured by the Lehman Brothers Aggregate Bond Index, returned 3.62% for the six months ended June 30, 2001. The high-yield sector fared better, advancing 4.87% for the period, as measured by the Merrill Lynch High Yield Master Index. Global bonds, as measured by the Salomon Smith Barney World Government Bond Index (unhedged), lost 4.56%. Emerging markets, with the completion of the Argentine debt swap in June, posted relatively strong returns for the six months ended June 30, 2001, advancing 5.52% as measured by the MSCI EMBI+ Index. Japan's economy continues to be weak, although the new prime minister has promised major economic reform after the next national election. 1 PORTFOLIO REVIEW AVERAGE ANNUAL TOTAL RETURNS, PERIODS ENDED 6/30/01
6 MONTHS 1 YEAR INCEPTION* STRATEGIC INCOME PORTFOLIO (CLASS H) -2.39% -1.25% 1.19% STRATEGIC INCOME PORTFOLIO (CLASS I) -2.48 -1.45 -0.04 LEHMAN BROTHERS AGGREGATE BOND INDEX 3.62 11.23 5.25 MERRILL LYNCH HIGH YIELD MASTER INDEX 4.87 2.10 1.94 SALOMON SMITH BARNEY WORLD GOVERNMENT BOND INDEX (SSB WGBI) -4.56 -3.07 -1.43
* Inception: since commencement of issuance on September 28, 1998 for Class H shares and January 5, 1999 for Class I shares. Index performance is shown as of nearest month end of inception of oldest share class: September 30, 1998. The investment return and the principal value of an investment in the Portfolio will fluctuate, so that an investor's shares, when redeemed, may be worth more or less than their original cost. Returns for periods of less than one year are not annualized. Past performance is no guarantee of future performance. Figures assume reinvestment of all dividends and capital gains distributions, if any, at net asset value on the ex-dividend dates and do not include sales charges. In addition, for the fiscal year ended 1999, and for the period from January 1, 2000 through February 29, 2000 the Portfolio's investment manager voluntarily waived payment of certain fees for Class I shares. Without this waiver, performance would have been lower. Performance relates to the Portfolio and does not reflect separate account charges applicable to variable annuity contracts. PORTFOLIO HIGHLIGHTS During the six months ended June 30, 2001, the Portfolio's Class H shares declined 2.39%, while Class I shares declined 2.48%. The Portfolio's benchmarks, the Lehman Brothers Aggregate Bond Index, the Merrill Lynch High Yield Master Index, and SSB WGBI, returned 3.62%, 4.87% and -4.56%, respectively, for the same period. During the period, the Portfolio remained diversified among global high yield, government debt and emerging markets in an effort to offset weakness in individual sectors. We reduced the Portfolio's exposure to U.S. government and investment grade obligations from 34.4% of net assets at the start of the period, to 26.8% at period-end. We also pared down the Portfolio's allocation to U.S. high-yield obligations from 34.5% to 29.4% of net assets during the six-month period. Exposure to foreign and emerging markets remained slightly below its level at the start of the reporting period. The Portfolio's cash and equivalent holdings increased significantly in an effort to anchor the Portfolio during a period of economic volatility. 2 PORTFOLIO STATISTICS
SECTOR ALLOCATION* 6/30/01 12/31/00 -------------------------------------------------------------------------------- Foreign & Emerging Markets 34.7% 36.1% U.S. High Yield 29.4 34.5 U.S. Government & Investment Grade 26.8 34.4 Cash & Equivalents 17.1 0.0 Liabilities in Excess of Other Assets -8.0 -5.0 -------------------------------------------------------------------------------- Total 100.0% 100.0% CHARACTERISTICS* 6/30/01 12/31/00 -------------------------------------------------------------------------------- Net Assets (mm) $13.0 $13.0 Weighted Average Duration 5.7 yrs. 7.2 yrs. Weighted Average Maturity 9.5 yrs. 9.7 yrs. --------------------------------------------------------------------------------
PROPOSED MERGER ANNOUNCEMENT The Portfolio's board of trustees has approved the submission to its shareholders of an Agreement and Plan of Acquisition and Termination under which the Portfolio would transfer substantially all of its assets and stated liabilities to Global Bond Portfolio, a series of Alliance Variable Products Series Fund, Inc. ("Global Bond Portfolio"). If the Portfolio's shareholders approve the proposed merger, shareholders will receive like shares of Global Bond Portfolio in exchange for their Portfolio shares and the Portfolio will cease operations. The merger is expected to be a tax-free reorganization, which means that the Portfolio's shareholders will not realize any gain or loss on their receipt of shares in the merger and neither the Portfolio nor the Global Bond Portfolio will realize any gain or loss. Proxy solicitation materials that will be mailed to the Portfolio's shareholders will provide more information about the proposed merger. As of the date hereof, it is expected that these materials will be mailed on or about September 4, 2001. Investors may continue to buy, sell and exchange Portfolio shares as described in the current prospectus prior to the shareholder meeting. If the merger proposal is approved, the Portfolio expects to close to new purchases and exchange purchases approximately five business days prior to the date on which the merger is to be effected. * Weightings represent percentages of net assets as of the dates indicated. The Portfolio is actively managed and its composition will vary over time. 3 OUTLOOK We believe the combination of tax cuts and easier monetary policy has significantly reduced the risk of recession in the U.S. We expect the U.S. economy to recover in the latter part of the calendar year. In the coming months, we are forecasting global growth to be positive but below potential. Our ultimate objective in managing your investments is to help you successfully meet your financial goals. We thank you for your continued support and welcome any comments or questions you may have. Sincerely, /s/ Brian M. Storms BRIAN M. STORMS President and Chief Executive Officer Brinson Advisors, Inc. This letter is intended to assist shareholders in understanding how the Portfolio performed during the six months ended June 30, 2001, and reflects our views at the time of its writing. Of course, these views may change in response to changing circumstances. 4 PORTFOLIO OF INVESTMENTS JUNE 30, 2001 (UNAUDITED)
PRINCIPAL AMOUNT MATURITY INTEREST (000) DATES RATES VALUE --------- -------- -------- ----- U.S. GOVERNMENT AND INVESTMENT GRADE CORPORATE OBLIGATIONS--26.80% U.S. GOVERNMENT OBLIGATIONS--12.08% $ 415 U.S. Treasury Bonds 08/15/29 6.125% $ 430,398 162 U.S. Treasury Inflation Index Notes 01/15/09 3.875 167,086 1,000 U.S. Treasury Notes 02/15/11 5.000 970,312 ----------- Total U.S. Government Obligations (cost--$1,600,102) 1,567,796 ----------- FEDERAL NATIONAL MORTGAGE ASSOCIATION CERTIFICATES--11.53% 1,505 FNMA (cost--$1,473,264) 03/15/07 to 04/29/09 5.250 to 7.125 1,497,458 ----------- CORPORATE OBLIGATIONS--3.19% BANKS--1.54% 200 BCI U.S. Funding Trust One 07/15/08(a) 8.010 200,692 ----------- TELECOMMUNICATIONS--1.65% 200 Centaur Funding ** 04/21/20 9.080 213,750 ----------- Total Corporate Obligations (cost--$380,623) 414,442 ----------- Total U.S. Government and Investment Grade Corporate Obligations 3,479,696 (cost--$3,453,989) ----------- GLOBAL DEBT SECURITIES--34.69% CANADA--2.96% 600* Government of Canada 06/01/10 5.500 384,252 ----------- GERMANY--18.41% 2,766* Federal Republic of Germany 02/17/06 to 01/04/30 5.000 to 6.250 2,390,202 ----------- ITALY--4.25% 650* Republic of Italy 07/01/05 4.750 551,811 ----------- SWEDEN--1.86% 2,300* Kingdom of Sweden 08/15/07 8.000 242,114 ----------- UNITED KINGDOM--7.21% 615* United Kingdom Gilt 12/07/03 to 12/07/07 6.500 to 7.250 936,210 ----------- Total Global Debt Securities (cost--$4,604,715) 4,504,589 ----------- HIGH YIELD SECURITIES--29.44% CORPORATE BONDS--28.53% CABLE--1.99% 200 Knology Holdings, Inc. 10/15/07 11.875+ 65,000 250 UIH Australia Pacific, Inc. 05/15/06 14.000+ 106,250 175 United Pan Europe Communications N.V.** 08/01/09 10.875 54,872 200 United Pan Europe Communications N.V.** 11/01/09 13.375+ 32,000 ----------- 258,122 ----------- CHEMICALS--3.85% 125 Avecia Group PLC 07/01/09 11.000 127,500 125 Huntsman ICI Chemicals LLC 07/01/09 10.125 123,125 250 Lyondell Chemical Co. 05/01/07 9.875 249,375 ----------- 500,000 -----------
5
PRINCIPAL AMOUNT MATURITY INTEREST (000) DATES RATES VALUE --------- -------- -------- ----- HIGH YIELD SECURITIES--(CONTINUED) CORPORATE BONDS--(CONCLUDED) COMMUNICATIONS-FIXED--4.12% $ 125 Allegiance Telecom, Inc. 05/15/08 12.875% $ 110,000 150 Global Crossing Holdings Ltd. ** 08/01/07 8.700 114,000 100 McLeodUSA, Inc. 01/01/09 11.375 63,000 105 Metromedia Fiber Network, Inc. 11/15/08 10.000 40,425 125 NorthEast Optic Network, Inc. 08/15/08 12.750 35,000 200 NTL Communications Corp. 02/01/08 12.375 122,033 125 Williams Communications Group 10/01/09 10.875 50,000 ----------- 534,458 ----------- COMMUNICATIONS-MOBILE--4.15% 150 Nextel Communications, Inc. 11/15/09 9.375 118,875 125 Nextel Communications, Inc. 02/15/08 9.950+ 80,000 125 Spectrasite Holdings, Inc. 04/15/09 11.250+ 56,250 250 Voicestream Wireless Corp. 11/15/09 10.375 283,635 ----------- 538,760 ----------- DIVERSIFIED INDUSTRIES--0.99% 125 Allied Waste North America, Inc. 08/01/09 10.000 128,437 ----------- ENERGY--1.54% 200 PSEG Energy Holdings, Inc. 06/15/11 8.500 199,356 ----------- FINANCE--0.64% 123 Airplanes Pass--Through Trust 03/15/19 10.875 82,720 ----------- GAMING--3.02% 250 MGM Grand, Inc. 06/01/07 9.750 266,250 125 Park Place Entertainment Corp. 12/15/05 7.875 125,312 ----------- 391,562 ----------- HEALTHCARE--0.79% 100 Tenet Healthcare Corp. 12/01/08 8.125 103,125 ----------- PAPER & PACKAGING--0.98% 125 Tembec Industry, Inc. 06/30/09 8.625 127,500 ----------- TECHNOLOGY--0.92% 125 Fairchild Semiconductor Corp. 03/15/07 10.125 120,000 ----------- TELECOMMUNICATIONS--3.36% 400 British Telecommunications PLC 12/15/30 8.875 436,223 ----------- TRANSPORTATION--1.21% 175 Stena AB 06/15/07 8.750 157,500 ----------- UTILITY--ELECTRIC--0.97% 125 AES Corp. 06/01/09 9.500 126,563 ----------- Total Corporate Bonds (cost--$4,419,331) 3,704,326 -----------
6
PRINCIPAL AMOUNT MATURITY INTEREST (000) DATES RATES VALUE --------- -------- -------- ----- HIGH YIELD SECURITIES--(CONCLUDED) CONVERTIBLE BONDS--0.91% TELECOMMUNICATIONS--0.91% $ 500 Versatel Telecom (cost--$327,837) 03/30/05 4.000% $ 117,967 ----------- Total High Yield Securities (cost--$4,747,168) 3,822,293 ----------- REPURCHASE AGREEMENT--17.14% 2,225 Repurchase agreement dated 6/29/01 with State Street Bank and Trust Co., collateralized by $2,310,000 U.S. Treasury Bills, 3.310% due 12/27/01 (value--$2,269,575); proceeds: $2,225,729 (cost--$2,225,000) 07/02/01 3.930% 2,225,000 ----------- Total Investments (cost--$15,030,872)--108.07% 14,031,578 Liabilities in excess of other assets--(8.07)% (1,048,311) ----------- Net Assets--100.00% $12,983,267 ===========
---------- * Stated in local currency. ** Security exempt from registration under Rule 144A of the Securities Act of 1933. These securities may be resold in transactions exempt from registration, normally to qualified institutional buyers. + Denotes a step-up bond or a zero coupon bond that converts to the noted fixed rate at a designated future date. (a) Maturity date shown is the callable date for perpetual rewriting security. FORWARD FOREIGN CURRENCY CONTRACTS
CONTRACTS TO IN EXCHANGE MATURITY UNREALIZED DELIVER FOR DATES APPRECIATION ------------ ----------- -------- ------------ Euro 906,949 USD 781,019 07/11/01 $12,598 British Pounds 569,824 USD 808,785 07/16/01 6,795 ------- $19,393 =======
---------- CURRENCY TYPE ABBREVIATION USD--U.S. Dollars See accompanying notes to financial statements 7 STATEMENT OF ASSETS AND LIABILITIES JUNE 30, 2001 (UNAUDITED) ASSETS Investments, at value (cost--$15,030,872) $ 14,031,578 Cash (including cash denominated in foreign currencies, at value) 31,658 Receivable for investments sold 663,625 Interest receivable 281,774 Unrealized appreciation of forward foreign currency contracts 19,393 Other assets 24,552 ------------ Total assets 15,052,580 ------------ LIABILITIES Payable for investments purchased 2,043,030 Payable to affiliates 8,619 Accrued expenses and other liabilities 17,664 ------------ Total liabilities 2,069,313 ------------ NET ASSETS Beneficial interest shares--$0.001 par value (unlimited amount authorized) 14,064,918 Undistributed net investment income 408,642 Accumulated net realized losses from investment and foreign currency transactions (532,997) Net unrealized depreciation of investments, other assets, liabilities and forward contracts denominated in foreign currencies (957,296) ------------ Net assets $ 12,983,267 ============ CLASS H Net assets $ 11,087,857 ------------ Shares outstanding 1,004,159 ------------ Net asset value, offering price and redemption value per share $11.04 ====== CLASS I Net assets $ 1,895,410 ------------ Shares outstanding 171,853 ------------ Net asset value, offering price and redemption value per share $11.03 ======
See accompanying notes to financial statements 8 STATEMENT OF OPERATIONS
FOR THE SIX MONTHS ENDED JUNE 30, 2001 (UNAUDITED) ------------- INVESTMENT INCOME: Interest (net of foreign withholding taxes of $1,663) $ 561,222 --------- EXPENSES: Investment management and administration 50,743 Professional fees 16,290 Reports and notices to shareholders 9,050 Custody and accounting 4,059 Trustees' fees 3,750 Distribution fees--Class I 2,626 Transfer agency and related services fees 1,500 Other expenses 1,809 --------- Net expenses 89,827 --------- Net investment income 471,395 --------- REALIZED AND UNREALIZED GAINS (LOSSES) FROM INVESTMENT ACTIVITIES: Net realized gains (losses) from: Investment transactions (225,561) Foreign currency transactions 145,945 Net change in unrealized appreciation/depreciation of: Investments (967,770) Other assets, liabilities and forward contracts denominated in foreign currencies 262,150 --------- NET REALIZED AND UNREALIZED LOSSES FROM INVESTMENT ACTIVITIES (785,236) --------- NET DECREASE IN NET ASSETS RESULTING FROM OPERATIONS $(313,841) =========
See accompanying notes to financial statements 9 STATEMENT OF CHANGES IN NET ASSETS
FOR THE SIX MONTHS ENDED FOR THE JUNE 30, 2001 YEAR ENDED (UNAUDITED) DECEMBER 31, 2000 ------------- ----------------- FROM OPERATIONS: Net investment income $ 471,395 $ 919,850 Net realized losses from investment and foreign currency transactions (79,616) (693,491) Net change in unrealized appreciation/depreciation of investments, other assets, liabilities and forward contracts denominated in foreign currencies (705,620) (85,446) ------------ ------------ Net increase (decrease) in net assets resulting from operations (313,841) 140,913 ------------ ------------ DIVIDENDS TO SHAREHOLDERS FROM: Net investment income--Class H -- (516,103) Net investment income--Class I -- (94,551) ------------ ------------ Total dividends to shareholders -- (610,654) ------------ ------------ FROM BENEFICIAL INTEREST TRANSACTIONS: Net proceeds from the sale of shares 307,502 2,183,102 Cost of shares repurchased (608,554) (1,484,574) Proceeds from dividends reinvested 610,654 -- ------------ ------------ Net increase in net assets from beneficial interest transactions 309,602 698,528 ------------ ------------ Net increase (decrease) in net assets (4,239) 228,787 NET ASSETS: Beginning of period 12,987,506 12,758,719 ------------ ------------ End of period (including undistributed net investment income of $408,642 at June 30, 2001) $ 12,983,267 $ 12,987,506 ============ ============
See accompanying notes to financial statements 10 NOTES TO FINANCIAL STATEMENTS (UNAUDITED) ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES Brinson Series Trust--Strategic Income Portfolio (the "Portfolio") is a diversified portfolio of Brinson Series Trust (the "Fund"), which is organized under Massachusetts law pursuant to an Amended and Restated Declaration of Trust dated February 11, 1998, as amended, and is registered with the Securities and Exchange Commission under the Investment Company Act of 1940, as amended, as an open-end management investment company. The Fund operates as a series company currently offering thirteen portfolios. Shares of the Portfolio are offered to insurance company separate accounts which fund certain variable contracts. Currently, the Portfolio offers Class H and Class I shares. Each class represents interests in the same assets of the Portfolio, and the classes are identical except for differences in their distribution charges. Both classes have equal voting privileges except that Class I has exclusive voting rights with respect to its distribution plan. Class H has no distribution plan. The Fund accounts separately for the assets, liabilities and operations for each portfolio. Expenses directly attributable to each portfolio are charged to that portfolio's operations; expenses which are applicable to all portfolios are allocated among them on a pro rata basis. The preparation of financial statements in accordance with accounting principles generally accepted in the United States requires the Fund's management to make estimates and assumptions that affect the reported amounts and disclosures in the financial statements. Actual results could differ from those estimates. The following is a summary of significant accounting policies: VALUATION OF INVESTMENTS--The Portfolio calculates its net asset value based on the current market value for its portfolio securities. The Portfolio normally obtains market values for its securities from independent pricing sources. Independent pricing sources may use reported last sale prices, current market quotations or valuations from computerized "matrix" systems that derive values based on comparable securities. Securities traded in the over-the-counter ("OTC") market and listed on The Nasdaq Stock Market, Inc. ("Nasdaq") normally are valued at the last sale price on Nasdaq prior to valuation. Other OTC securities are valued at the last bid price available prior to valuation. Securities which are listed on U.S. and foreign stock exchanges normally are valued at the last sale price on the day the securities are valued or, lacking any sales on such day, at the last available bid price. In cases where securities are traded on more than one exchange, the securities are valued on the exchange designated as the primary market by Brinson Advisors, Inc. ("Brinson Advisors," formerly known as Mitchell Hutchins Asset Management Inc.), the investment manager and administrator of the Portfolio, or by Alliance Capital Management L.P. ("Alliance Capital") the Portfolio's sub-advisor. Brinson Advisors is an indirect wholly owned asset management subsidiary of UBS AG, an internationally diversified organization with headquarters in Zurich, Switzerland and operations in many areas of the financial services industry. If a market value is not available from an independent pricing source for a particular security, that security is valued at fair value as determined in good faith by or under the direction of the Fund's board of trustees (the "Board"). The amortized cost method of valuation, which approximates market value, generally is used to value short-term debt instruments with sixty days or less remaining to maturity, unless the Board determines that this does not represent fair value. All investments quoted in foreign currencies will be valued daily in U.S. dollars on the basis of the foreign currency exchange rates prevailing at the time such valuation is determined by the Portfolio's custodian. 11 Foreign currency exchange rates are generally determined prior to the close of the New York Stock Exchange ("NYSE"). Occasionally, events affecting the value of foreign investments and such exchange rates occur between the time at which they are determined and the close of the NYSE, which will not be reflected in the computation of the Portfolio's net asset value. If events materially affecting the value of such securities or currency exchange rates occur during such time periods, the securities will be valued at their fair value as determined in good faith by or under the direction of the Fund's board. REPURCHASE AGREEMENTS--The Portfolio's custodian takes possession of the collateral pledged for investments in repurchase agreements. The underlying collateral is valued daily on a mark-to-market basis to ensure that the value, including accrued interest, is at least equal to the repurchase price. In the event of default of the obligation to repurchase, the Portfolio has the right to liquidate the collateral and apply the proceeds in satisfaction of the obligation. Under certain circumstances, in the event of default or bankruptcy by the other party to the agreement, realization and/or retention of the collateral may be subject to legal proceedings. The Portfolio may participate in joint repurchase agreement transactions with other funds managed, advised or sub-advised by Brinson Advisors. INVESTMENT TRANSACTIONS AND INVESTMENT INCOME--Investment transactions are recorded on the trade date. Realized gains and losses from investment transactions are calculated using the identified cost basis. Dividend income and other distributions are recorded on the ex-dividend date ("ex-date"). Interest income is recorded on an accrual basis. Premiums are amortized and discounts and premiums are accreted as adjustments to interest income and the identified cost of investments. Income, expenses (excluding class-specific expenses) and realized/unrealized gains/losses are allocated proportionately to each class of shares based upon the relative net asset value of outstanding shares (or the value of dividend-eligible shares, as appropriate) of each class at the beginning of the day (after adjusting for current capital share activity of the respective classes). Class-specific expenses are charged directly to the applicable class of shares. FOREIGN CURRENCY TRANSLATION--The books and records of the Portfolio are maintained in U.S. dollars as follows: (1) the foreign currency market value of investment securities and other assets and liabilities stated in foreign currencies are translated at the exchange rates prevailing at the end of the period; and (2) purchases, sales, income and expenses are translated at the rate of exchange prevailing on the respective dates of such transactions. The resulting exchange gains and losses are included in the Statement of Operations. Although the net assets and the market values of the Portfolio's securities are presented at the foreign exchange rates at the end of the period, the Portfolio does not generally isolate the effect of fluctuations in foreign exchange rates from the effects of fluctuations in the market price of securities. However, the Portfolio does isolate the effect of fluctuations in foreign exchange rates when determining the realized gain or loss upon the sale or maturity of foreign currency-denominated debt obligations pursuant to federal income tax regulations. Certain foreign exchange gains and losses included in realized and unrealized gains and losses are included in or are a reduction of ordinary income for income tax reporting purposes. Net realized foreign currency gain (loss) is treated as ordinary income for income tax reporting purposes. Gains/losses from translating foreign currency-denominated assets and liabilities at the period-end exchange rates are included in the change in unrealized appreciation/depreciation of other assets and liabilities denominated in foreign currencies. 12 FORWARD FOREIGN CURRENCY CONTRACTS--The Portfolio may enter into forward foreign currency exchange contracts ("forward contracts") in connection with planned purchases or sales of securities or to hedge the U.S. dollar value of portfolio securities denominated in a particular currency. The Portfolio may also engage in cross-hedging by using forward contracts in one currency to hedge fluctuations in the value of securities denominated in a different currency if Alliance Capital anticipates that there is a correlation between the two currencies. Forward contracts may also be used to shift the Portfolio's exposure to foreign currency fluctuations from one country to another. The Portfolio has no specific limitation on the percentage of assets which may be committed to such contracts; however, the value of all forward contracts will not exceed the total market value of the Portfolio's total assets. The Portfolio may enter into forward contracts or maintain a net exposure to forward contracts only if (1) the consummation of the contracts would not obligate the Portfolio to deliver an amount of foreign currency in excess of the value of the positions being hedged by such contracts or (2) the Portfolio maintains cash or liquid securities in a segregated account in an amount not less than the value of the Portfolio's total assets committed to the consummation of the forward contracts and not covered as provided in (1) above, as marked to market daily. Risks may arise upon entering into forward contracts from the potential inability of counterparties to meet the terms of their contracts and from unanticipated movements in the value of foreign currencies relative to the U.S. dollar. Fluctuations in the value of forward contracts are recorded for financial reporting purposes as unrealized gains or losses by the Portfolio. Realized gains and losses include net gains or losses recognized by the Portfolio on contracts which have matured. DIVIDENDS AND DISTRIBUTIONS--Dividends and distributions to shareholders are recorded on the ex-dividend date. The amount of dividends and distributions are determined in accordance with federal income tax regulations, which may differ from accounting principles generally accepted in the United States. These "book/tax" differences are either considered temporary or permanent in nature. To the extent these differences are permanent in nature, such amounts are reclassified within the capital accounts based on their federal tax-basis treatment; temporary differences do not require reclassification. CONCENTRATION OF RISK Investing in securities of foreign issuers and currency transactions may involve certain considerations and risks not typically associated with investments in the United States. These risks include revaluation of currencies, adverse fluctuations in foreign currency values and possible adverse political, social and economic developments, including those particular to a specific industry, country or region, which could cause the securities and their markets to be less liquid and prices more volatile than those of comparable U.S. companies and U.S. government securities. These risks are greater with respect to securities of issuers located in emerging market countries in which the Portfolio is authorized to invest. The ability of the issuers of debt securities held by the Portfolio to meet their obligations may be affected by economic and political developments particular to a specific industry, country or region. INVESTMENT MANAGER AND ADMINISTRATOR The Board has approved an investment management and administration contract between the Fund and Brinson Advisors ("Management Contract"), under which Brinson Advisors serves as investment manager and administrator of the Portfolio. In accordance with the Management Contract, the Portfolio pays Brinson Advisors an investment management and administration fee, which is accrued daily and paid monthly, at the annual rate of 0.75% of the Portfolio's average daily net assets. At June 30, 2001, the Portfolio owed Brinson Advisors $8,193 in investment management and administration fees. 13 Brinson Advisors has entered into a sub-advisory contract with Alliance Capital dated March 1, 2001 ("Alliance Capital Contract"), pursuant to which Alliance Capital serves as investment sub-advisor for the Portfolio. Under the Alliance Capital Contract, Brinson Advisors (not the Portfolio) is obligated to pay Alliance Capital a fee, accrued daily and paid monthly, at the annual rate of 0.375% of the Portfolio's average daily net assets. DISTRIBUTION PLAN Class I shares are offered to insurance company separate accounts where the related insurance companies receive payments for their services in connection with the distribution of the Portfolio's Class I shares. Under the plan of distribution, the Portfolio pays Brinson Advisors a monthly distribution fee at the annual rate of 0.25% of the average daily net assets of Class I shares. Brinson Advisors pays the entire distribution fee to the insurance companies. At June 30, 2001, the Portfolio owed Brinson Advisors $426 in distribution fees. SECURITIES LENDING The Portfolio may lend securities up to 30% of its total assets to qualified broker-dealers or institutional investors. The loans are secured at all times by cash or U.S. government securities in an amount at least equal to the market value of the securities loaned, plus accrued interest and dividends, determined on a daily basis and adjusted accordingly. The Portfolio will regain record ownership of loaned securities to exercise certain beneficial rights; however, the Portfolio may bear the risk of delay in recovery of, or even loss of rights in, the securities loaned should the borrower fail financially. The Portfolio receives compensation, which is included in interest income, for lending its securities from interest earned on the cash or U.S. government securities held as collateral, net of fee rebates paid to the borrower plus reasonable administrative and custody fees. UBS PaineWebber Inc. ("UBS PaineWebber(SM)*"), an indirect wholly owned subsidiary of UBS AG, serves as the Portfolio's lending agent and has been approved as a borrower under the Portfolio's securities lending program. At June 20, 2001, there were no securities on loan from the Portfolio. BANK LINE OF CREDIT The Portfolio may participate with other funds managed, advised or sub-advised by Brinson Advisors in a $200 million committed credit facility ("Facility") to be utilized for temporary financing until the settlement of sales or purchases of portfolio securities, the repurchase or redemption of shares of the Portfolio at the request of the shareholders and other temporary or emergency purposes. In connection therewith, the Portfolio has agreed to pay commitment fees, pro rata, based on the relative asset size of the funds in the Facility. Interest is charged to the Portfolio at rates based on prevailing market rates in effect at the time of borrowings. For the six months ended June 30, 2001, the Portfolio did not borrow under the Facility. INVESTMENTS IN SECURITIES For federal income tax purposes, the cost of securities owned at June 30, 2001 was substantially the same as the cost of securities for financial statement purposes. At June 30, 2001, the components of net unrealized depreciation of investments were as follows: Gross appreciation (investments having an excess of value over cost) $ 153,597 Gross depreciation (investments having an excess of cost over value) (1,152,891) ----------- Net unrealized depreciation of investments $ (999,294) ===========
---------- * UBS PaineWebber is a service mark of UBS AG. 14 For the six months ended June 30, 2001, aggregate purchases and sales of portfolio securities, excluding short-term securities, were $13,351,078 and $14,117,686, respectively. FEDERAL TAX STATUS The Portfolio intends to distribute all of its taxable income and to comply with the requirements of the Internal Revenue Code applicable to regulated investment companies. Accordingly, no provision for federal income taxes is required. In addition, by distributing during each calendar year, substantially all of its net investment income, capital gains and certain other amounts, if any, the Portfolio intends not to be subject to a Federal excise tax. At December 31, 2000, the Portfolio had a net capital loss carryforward of $342,400, available as a reduction, to the extent provided in the regulations, of future net realized capital gains, and will expire as follows: $123,581 by December 31, 2007 and $218,819 by December 31, 2008. To the extent such losses are used, as provided in the regulations, to offset future net realized capital gains, it is probable these gains will not be distributed. SHARES OF BENEFICIAL INTEREST There are an unlimited amount of $0.001 par value shares of beneficial interest authorized. Transactions in shares of beneficial interest were as follows:
CLASS H CLASS I SIX MONTHS ENDED ----------------------- ------------------------- JUNE 30, 2001: SHARES AMOUNT SHARES AMOUNT ------- --------- ------- ----------- Shares sold -- $ -- 27,058 $ 307,502 Shares repurchased (5,367) (62,185) (48,287) (546,369) Dividends reinvested 45,754 516,103 8,382 94,551 ------- --------- ------- ----------- Net increase (decrease) 40,387 $ 453,918 (12,847) $ (144,316) ======= ========= ======= =========== YEAR ENDED DECEMBER 31, 2000: Shares sold 57,410 $ 667,250 129,854 $ 1,515,852 Shares repurchased (67,577) (794,360) (58,988) (690,214) ------- --------- ------- ----------- Net increase (decrease) (10,167) $(127,110) 70,866 $ 825,638 ======= ========= ======= ===========
15 FINANCIAL HIGHLIGHTS Selected data for a share of beneficial interest outstanding throughout each period is presented below:
CLASS H CLASS I ----------------------------------------------------- ------------------------------------------- FOR THE PERIOD FOR THE PERIOD FOR THE SIX FOR THE YEARS ENDED SEPTEMBER 28, 1998+ FOR THE SIX FOR THE JANUARY 5, 1999++ MONTHS ENDED DECEMBER 31, THROUGH MONTHS ENDED YEAR ENDED THROUGH JUNE 30, 2001 ------------------- DECEMBER 31, JUNE 30, 2001 DECEMBER 31, DECEMBER 31, (UNAUDITED) 2000(2) 1999 1998 (UNAUDITED) 2000(2) 1999 ------------- ------- ------- ------------------ ------------- ------------ ---------------- Net asset value, beginning of period $ 11.31 $ 11.73 $ 12.19 $ 12.00 $11.31 $11.73 $12.22 ------- ------- ------- ------- ------ ------ ------ Net investment income 0.40 0.80@ 0.77@ 0.14 0.39 0.76@ 0.76@ Net realized and unrealized gains (losses) from investments, futures and foreign currency transactions (0.67) (0.68)@ (0.54)@ 0.20 (0.67) (0.67)@ (0.56)@ ------- ------- ------- ------- ------ ------ ------ Net increase (decrease) from investment operations (0.27) 0.12 0.23 0.34 (0.28) 0.09 0.20 ------- ------- ------- ------- ------ ------ ------ Dividends from net investment income -- (0.54) (0.68) (0.14) -- (0.51) (0.68) Distributions from net realized gains from investments -- -- -- (0.01) -- -- -- Distributions from paid in capital -- -- (0.01) -- -- -- (0.01) ------- ------- ------- ------- ------ ------ ------ Total dividends and distributions to shareholders -- (0.54) (0.69) (0.15) -- (0.51) (0.69) ------- ------- ------- ------- ------ ------ ------ Net asset value, end of period $ 11.04 $ 11.31 $ 11.73 $ 12.19 $11.03 $11.31 $11.73 ======= ======= ======= ======= ====== ====== ====== Total investment return (1) (2.39)% 1.00% 1.89% 2.84% (2.48)% 0.80 1.63% ======= ======= ======= ======= ====== ====== ====== Ratios/Supplemental data: Net assets, end of period (000's) $11,088 $10,899 $11,423 $10,328 $1,895 $2,089 $1,335 Expenses to average net assets, before waiver from manager 1.28%* 1.59% 1.62% 1.44%* 1.53%* 1.83% 1.87%* Expenses to average net assets, after waiver from manager 1.28%* 1.59% 1.62% 1.44%* 1.53%* 1.80% 1.62%* Net investment income to average net assets, before waiver from manager 6.97%* 6.84% 6.20% 5.09%* 6.72%* 6.61% 5.75%* Net investment income to average net assets, after waiver from manager 6.97%* 6.84% 6.20% 5.09%* 6.72%* 6.64% 6.00%* Portfolio turnover 106% 273% 403% 81% 106% 273% 403%
---------- + Commencement of operations. ++ Commencement of issuance of shares. * Annualized. (1) Total investment return is calculated assuming a $10,000 investment on the first day of each period reported, reinvestment of all dividends and distributions, if any, at net asset value on the ex-dividend dates and a sale at net asset value on the last day of each period reported. The figures do not include additional contract level charges; results would be lower if such charges were included. Total investment return for periods of less than one year has not been annualized. (2) Alliance Capital Management L.P. has served as the Portfolio's sub-advisor since October 10, 2000. Prior to that date, Brinson Advisors, Inc. managed the Portfolio's investments. 16 SHAREHOLDER INFORMATION (UNAUDITED) At a Special Meeting of Shareholders held on March 1, 2001, the shareholders of the Fund approved the following proposals, as indicated below:
SHARES SHARES VOTED SHARES PROPOSAL 1 VOTED FOR AGAINST ABSTAIN --------- ------- ------- TO APPROVE OR DISAPPROVE A NEW INVESTMENT MANAGEMENT AND ADMINISTRATION CONTRACT BETWEEN BRINSON SERIES TRUST ("TRUST") AND BRINSON ADVISORS, INC ("BRINSON ADVISORS") (FORMERLY MITCHELL HUTCHINS ASSET MANAGEMENT INC.) WITH RESPECT TO STRATEGIC INCOME PORTFOLIO ("FUND") 1,052,776 0 68,654 SHARES SHARES VOTED SHARES PROPOSAL 2 VOTED FOR AGAINST ABSTAIN --------- ------- ------- TO APPROVE OR DISAPPROVE A NEW SUB-ADVISORY CONTRACT BETWEEN BRINSON ADVISORS AND ALLIANCE CAPITAL MANAGEMENT L.P. WITH RESPECT TO THE FUND 1,032,342 74,336 14,752 SHARES SHARES VOTED SHARES PROPOSAL 3 VOTED FOR AGAINST ABSTAIN --------- ------- ------- TO APPROVE OR DISAPPROVE A POLICY TO PERMIT BRINSON ADVISORS AND THE TRUST'S BOARD OF TRUSTEES TO APPOINT AND REPLACE SUB-ADVISORS FOR THE FUND AND TO ENTER INTO AND AMEND THEIR SUB-ADVISORY CONTRACTS WITHOUT FURTHER SHAREHOLDER APPROVAL 1,032,342 0 89,087
17 THE FINANCIAL INFORMATION INCLUDED HEREIN IS TAKEN FROM THE RECORDS OF THE PORTFOLIO WITHOUT EXAMINATION BY INDEPENDENT AUDITORS WHO DO NOT EXPRESS AN OPINION THEREON. BRINSON ADVISORS (C)2001 Brinson Advisors, Inc. All Rights Reserved PART C. OTHER INFORMATION Item 15 Indemnification It is the Registrant's policy to indemnify its directors, officers, employees and other agents to the maximum extent permitted by Section 2-418 of the General Corporation Law of the State of Maryland and as set forth in Article EIGHTH of Registrant's Articles of Incorporation, filed as Exhibit (a), Article VII of the Registrants By-Laws filed as Exhibit (b) and Section 9 of the Distribution Services Agreement filed as Exhibit (e)(1) and Class B Distribution Services Agreement filed as Exhibit (e)(2). The Adviser's liability for any loss suffered by the Registrant or its shareholders is set forth in Section 4 of the Advisory Agreement filed as Exhibit (d)(1) in response to Item 23. Section 2-418 of the Maryland General Corporation Law reads as follows: 2-418 INDEMNIFICATION OF DIRECTORS, OFFICERS, EMPLOYEES AND AGENTS.--(a) In this section the following words have the meaning indicated. (1) Directors means any person who is or was a director of a corporation and any person who, while a director of a corporation, is or was serving at the request of the corporation as a director, officer, partner, trustee, employee, or agent of another foreign or domestic corporation, partnership, joint venture, trust, other enterprise, or employee benefit plan. (2) Corporation includes any domestic or foreign predecessor entity of a corporation in a merger, consolidation, or other transaction in which the predecessors existence ceased upon consummation of the transaction. (3) Expenses include attorneys fees. (4) Official capacity means the following: (i) When used with respect to a director, the office of director in the corporation; and (ii) When used with respect to a person other than a director as contemplated in subsection (i), the elective or appointive office in the corporation held by the officer, or the employment or agency relationship undertaken by the employee or agent in behalf of the corporation. (iii) Official capacity does not include service for any other foreign or domestic corporation or any partnership, joint venture, trust, other enterprise, or employee benefit plan. (5) Party includes a person who was, is, or is threatened to be made a named defendant or respondent in a proceeding. (6) Proceeding means any threatened, pending or completed action, suit or proceeding, whether civil, criminal, administrative, or investigative. (b)(1) A corporation may indemnify any director made a party to any proceeding by reason of service in that capacity unless it is established that: (i) The act or omission of the director was material to the matter giving rise to the proceeding; and 1. Was committed in bad faith; or 2. Was the result of active and deliberate dishonesty; or (ii) The director actually received an improper personal benefit in money, property, or services; or (iii) In the case of any criminal proceeding, the director had reasonable cause to believe that the act or omission was unlawful. (2) (i) Indemnification may be against judgments, penalties, fines, settlements, and reasonable expenses actually incurred by the director in connection with the proceeding. (ii) However, if the proceeding was one by or in the right of the corporation, indemnification may not be made in respect of any proceeding in which the director shall have been adjudged to be liable to the corporation. (3) (i) The termination of any proceeding by judgment, order or settlement does not create a presumption that the director did not meet the requisite standard of conduct set forth in this subsection. (ii) The termination of any proceeding by conviction, or a plea of nolo contendere or its equivalent, or an entry of an order of probation prior to judgment, creates a rebuttable presumption that the director did not meet that standard of conduct. (c) A director may not be indemnified under subsection (b) of this section in respect of any proceeding charging improper personal benefit to the director, whether or not involving action in the directors official capacity, in which the director was adjudged to be liable on the basis that personal benefit was improperly received. (d) Unless limited by the charter: (1) A director who has been successful, on the merits or otherwise, in the defense of any proceeding referred to in subsection (b) of this section shall be indemnified against reasonable expenses incurred by the director in connection with the proceeding. (2) A court of appropriate jurisdiction upon application of a director and such notice as the court shall require, may order indemnification in the following circumstances: (i) If it determines a director is entitled to reimbursement under paragraph (1) of this subsection, the court shall order indemnification, in which case the director shall be entitled to recover the expenses of securing such reimbursement; or (ii) If it determines that the director is fairly and reasonably entitled to indemnification in view of all the relevant circumstances, whether or not the director has met the standards of conduct set forth in subsection (b) of this section or has been adjudged liable under the circumstances described in subsection (c) of this section, the court may order such indemnification as the court shall deem proper. However, indemnification with respect to any proceeding by or in the right of the corporation or in which liability shall have been adjudged in the circumstances described in subsection (c) shall be limited to expenses. (3) A court of appropriate jurisdiction may be the same court in which the proceeding involving the directors liability took place. (e) (1) Indemnification under subsection (b) of this section may not be made by the corporation unless authorized for a specific proceeding after a determination has been made that indemnification of the director is permissible in the circumstances because the director has met the standard of conduct set forth in subsection (b) of this section. (2) Such determination shall be made: (i) By the board of directors by a majority vote of a quorum consisting of directors not, at the time, parties to the proceeding, or, if such a quorum cannot be obtained, then by a majority vote of a committee of the board consisting solely of two or more directors not, at the time, parties to such proceeding and who were duly designated to act in the matter by a majority vote of the full board in which the designated directors who are parties may participate; (ii) By special legal counsel selected by the board or a committee of the board by vote as set forth in subparagraph (i) of this paragraph, or, if the requisite quorum of the full board cannot be obtained therefor and the committee cannot be established, by a majority vote of the full board in which directors who are parties may participate; or (iii) By the stockholders. (3) Authorization of indemnification and determination as to reasonableness of expenses shall be made in the same manner as the determination that indemnification is permissible. However, if the determination that indemnification is permissible is made by special legal counsel, authorization of indemnification and determination as to reasonableness of expenses shall be made in the manner specified in subparagraph (ii) of paragraph (2) of this subsection for selection of such counsel. (4) Shares held by directors who are parties to the proceeding may not be voted on the subject matter under this subsection. (f) (1) Reasonable expenses incurred by a director who is a party to a proceeding may be paid or reimbursed by the corporation in advance of the final disposition of the proceeding, upon receipt by the corporation of: (i) A written affirmation by the director of the directors good faith belief that the standard of conduct necessary for indemnification by the corporation as authorized in this section has been met; and (ii) A written undertaking by or on behalf of the director to repay the amount if it shall ultimately be determined that the standard of conduct has not been met. (2) The undertaking required by subparagraph (ii) of paragraph (1) of this subsection shall be an unlimited general obligation of the director but need not be secured and may be accepted without reference to financial ability to make the repayment. (3) Payments under this subsection shall be made as provided by the charter, bylaws, or contract or as specified in subsection (e) of this section. (g) The indemnification and advancement of expenses provided or authorized by this section may not be deemed exclusive of any other rights, by indemnification or otherwise, to which a director may be entitled under the charter, the bylaws, a resolution of stockholders or directors, an agreement or otherwise, both as to action in an official capacity and as to action in another capacity while holding such office. (h) This section does not limit the corporations power to pay or reimburse expenses incurred by a director in connection with an appearance as a witness in a proceeding at a time when the director has not been made a named defendant or respondent in the proceeding. (i) For purposes of this section: (1) The corporation shall be deemed to have requested a director to serve an employee benefit plan where the performance of the directors duties to the corporation also imposes duties on, or otherwise involves services by, the director to the plan or participants or beneficiaries of the plan: (2) Excise taxes assessed on a director with respect to an employee benefit plan pursuant to applicable law shall be deemed fines; and (3) Action taken or omitted by the director with respect to an employee benefit plan in the performance of the directors duties for a purpose reasonably believed by the director to be in the interest of the participants and beneficiaries of the plan shall be deemed to be for a purpose which is not opposed to the best interests of the corporation. (j) Unless limited by the charter: (1) An officer of the corporation shall be indemnified as and to the extent provided in subsection (d) of this section for a director and shall be entitled, to the same extent as a director, to seek indemnification pursuant to the provisions of subsection (d); (2) A corporation may indemnify and advance expenses to an officer, employee, or agent of the corporation to the same extent that it may indemnify directors under this section; and (3) A corporation, in addition, may indemnify and advance expenses to an officer, employee, or agent who is not a director to such further extent, consistent with law, as may be provided by its charter, bylaws, general or specific action of its board of directors or contract. (k) (1) A corporation may purchase and maintain insurance on behalf of any person who is or was a director, officer, employee, or agent of the corporation, or who, while a director, officer, employee, or agent of the corporation, is or was serving at the request, of the corporation as a director, officer, partner, trustee, employee, or agent of another foreign or domestic corporation, partnership, joint venture, trust, other enterprise, or employee benefit plan against any liability asserted against and incurred by such person in any such capacity or arising out of such persons position, whether or not the corporation would have the power to indemnify against liability under the provisions of this section. (2) A corporation may provide similar protection, including a trust fund, letter of credit, or surety bond, not inconsistent with this section. (3) The insurance or similar protection may be provided by a subsidiary or an affiliate of the corporation. (l) Any indemnification of, or advance of expenses to, a director in accordance with this section, if arising out of a proceeding by or in the right of the corporation, shall be reported in writing to the stockholders with the notice of the next stockholders meeting or prior to the meeting. Article EIGHTH of the Registrant's Articles of Incorporation reads as follows: EIGHTH: To the maximum permitted by the General Corporation Law of the State of Maryland as from time to time amended, the Corporation shall indemnify its currently acting and its former directors and officers and those persons who, at the request of the Corporation, serve or have served another Corporation, partnership, joint venture, trust or other enterprise in one or more of such capacities. The Advisory Agreement between the Registrant and Alliance Capital Management L.P. provides that Alliance Capital Management L.P. will not be liable under such agreements for any mistake of judgment or in any event whatsoever except for lack of good faith and that nothing therein shall be deemed to protect, or purport to protect, Alliance Capital Management L.P. against any liability to Registrant or its security holders to which it would otherwise be subject by reason of willful misfeasance, bad faith or gross negligence in the performance of its duties thereunder, or by reason of reckless disregard of its obligations or duties thereunder. The Distribution Services Agreement between the Registrant and Alliance Fund Distributors, Inc. provides that the Registrant will indemnify, defend and hold Alliance Fund Distributors, Inc., and any person who controls it within the meaning of Section 15 of the Investment Company Act of 1940, free and harmless from and against any and all claims, demands, liabilities and expenses which Alliance Fund Distributors, Inc. or any controlling person may incur arising out of or based upon any alleged untrue statement of a material fact contained in Registrants Registration Statement or Prospectus or Statement of Additional Information or arising out of, or based upon any alleged omission to state a material fact required to be stated in either thereof or necessary to make the statements in any thereof not misleading, provided that nothing therein shall be so construed as to protect Alliance Fund Distributors against any liability to Registrant or its security holders to which it would otherwise be subject by reason of willful misfeasance, bad faith or gross negligence in the performance of its duties, or be reason of reckless disregard of its obligations or duties thereunder. The foregoing summaries are qualified by the entire text of Registrants Articles of Incorporation, the Advisory Agreement between the Registrant and Alliance Capital Management L.P. and the Distribution Services Agreement between the Registrant and Alliance Fund Distributors, Inc. Insofar as indemnification for liabilities arising under the Securities Act of 1933, as amended (the Securities Act) may be permitted to directors, officers and controlling persons of the Registrant pursuant to the foregoing provisions, or otherwise, the Registrant has been advised that, in the opinion of the Securities and Exchange Commission, such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the Registrant of expenses incurred or paid by a director, officer or controlling person of the Registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the Registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question of whether such indemnification by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue. In accordance with Release No. IC-11330 (September 2, 1980), the Registrant will indemnify its directors, officers, investment manager and principal underwriters only if (1) a final decision on the merits was issued by the court or other body before whom the proceeding was brought that the person to be indemnified (the indemnitee) was not liable by reason or willful misfeasance, bad faith, gross negligence or reckless disregard of the duties involved in the conduct of his office (disabling conduct) or (2) a reasonable determination is made, based upon a review of the facts, that the indemnitee was not liable by reason of disabling conduct, by (a) the vote of a majority of a quorum of the directors who are neither interested persons of the Registrant as defined in section 2(a)(19) of the Investment Company Act of 1940 nor parties to the proceeding (disinterested, non-party directors), or (b) an independent legal counsel in a written opinion. The Registrant will advance attorneys fees or other expenses incurred by its directors, officers, investment adviser or principal underwriters in defending a proceeding, upon the undertaking by or on behalf of the indemnitee to repay the advance unless it is ultimately determined that he is entitled to indemnification and, as a condition to the advance, (1) the indemnitee shall provide a security for his undertaking, (2) the Registrant shall be insured against losses arising by reason of any lawful advances, or (3) a majority of a quorum of disinterested, non-party directors of the Registrant, or an independent legal counsel in a written opinion, shall determine, based on a review of readily available facts (as opposed to a full trial-type inquiry), that there is reason to believe that the indemnitee ultimately will be found entitled to indemnification. ARTICLE VII, Section 1 through Section 6 of the Registrants By-laws reads as follows: Section 1. INDEMNIFICATION OF DIRECTORS AND OFFICERS. The Corporation shall indemnify its directors to the fullest extent that indemnification of directors is permitted by the Maryland General Corporation Law. The Corporation shall indemnify its officers to the same extent as its directors and to such further extent as is consistent with law. The Corporation shall indemnify its directors and officers who while serving as directors or officers also serve at the request of the Corporation as a director, officer, partner, trustee, employee, agent or fiduciary of another corporation, partnership, joint venture, trust, other enterprise or employee benefit plan to the fullest extent consistent with law. The indemnification and other rights provided by this Article shall continue as to a person who has ceased to be a director or officer and shall inure to the benefit of the heirs, executors and administrators of such a person. This Article shall not protect any such person against any liability to the Corporation or any stockholder thereof to which such person would otherwise be subject by reason of willful misfeasance, bad faith, gross negligence or reckless disregard of the duties involved in the conduct of his office (disabling conduct). Section 2. ADVANCES. Any current or former director or officer of the Corporation seeking indemnification within the scope of this Article shall be entitled to advances from the Corporation for payment of the reasonable expenses incurred by him in connection with the matter as to which he is seeking indemnification in the manner and to the fullest extent permissible under the Maryland General Corporation Law. The person seeking indemnification shall provide to the Corporation a written affirmation of his good faith belief that the standard of conduct necessary for indemnification by the Corporation has been met and a written undertaking to repay any such advance if it should ultimately be determined that the standard of conduct has not been met. In addition, at least one of the following additional conditions shall be met: (a) the person seeking indemnification shall provide a security in form and amount acceptable to the Corporation for his undertaking; (b) the Corporation is insured against losses arising by reason of the advance; or (c) a majority of a quorum of directors of the Corporation who are neither interested persons as defined in Section 2(a)(19) of the Investment Company Act of 1940, as amended, nor parties to the proceeding (disinterested non-party directors), or independent legal counsel, in a written opinion, shall have determined, based on a review of facts readily available to the Corporation at the time the advance is proposed to be made, that there is reason to believe that the person seeking indemnification will ultimately be found to be entitled to indemnification. Section 3. PROCEDURE. At the request of any person claiming indemnification under this Article, the Board of Directors shall determine, or cause to be determined, in a manner consistent with the Maryland General Corporation Law, whether the standards required by this Article have been met. Indemnification shall be made only following: (a) a final decision on the merits by a court or other body before whom the proceeding was brought that the person to be indemnified was not liable by reason of disabling conduct or (b) in the absence of such a decision, a reasonable determination, based upon a review of the facts, that the person to be indemnified was not liable by reason of disabling conduct by (i) the vote of a majority of a quorum of disinterested non- party directors or (ii) an independent legal counsel in a written opinion. Section 4. INDEMNIFICATION OF EMPLOYEES AND AGENTS. Employees and agents who are not officers or directors of the Corporation may be indemnified, and reasonable expenses may be advanced to such employees or agents, as may be provided by action of the Board of Directors or by contract, subject to any limitations imposed by the Investment Company Act of 1940. Section 5. OTHER RIGHTS. The Board of Directors may make further provision consistent with law for indemnification and advance of expenses to directors, officers, employees and agents by resolution, agreement or otherwise. The indemnification provided by this Article shall not be deemed exclusive of any other right, with respect to indemnification or otherwise, to which those seeking indemnification may be entitled under any insurance or other agreement or resolution of stockholders or disinterested directors or otherwise. The rights provided to any person by this Article shall be enforceable against the Corporation by such person who shall be presumed to have relied upon it in serving or continuing to serve as a director, officer, employee, or agent as provided above. Section 6. AMENDMENTS. References in this Article are to the Maryland General Corporation Law and to the Investment Company Act of 1940 as from time to time amended. No amendment of these By-laws shall effect any right of any person under this Article based on any event, omission or proceeding prior to the amendment. The Registrant participates in a joint directors and officers liability insurance policy issued by the ICI Mutual Insurance Company. Coverage under this policy has been extended to directors, trustees and officers of the investment companies managed by Alliance Capital Management L.P. Under this policy, outside trustees and directors are covered up to the limits specified for any claim against them for acts committed in their capacities as trustee or director. A pro rata share of the premium for this coverage is charged to each investment company and to the Adviser Item 16 Exhibits. The number of each exhibit relates to the exhibit designation in Form N-14 1. (a) Articles of Incorporation of the Registrant - Incorporated by reference to Exhibit (1)(a) to Post-Effective Amendment No. 22 of Registrant's Registration Statement on Form N-1A (File Nos. 33- 18647 and 811-5398) filed with the Securities and Exchange Commission on April 29, 1998. (b) Articles Supplementary to the Articles of Incorporation of the Registrant dated September 26, 1990 and filed September 28, 1990 - Incorporated by reference to Exhibit (1)(b) to Post-Effective Amendment No. 22 of Registrant's Registration Statement on Form N-1A (File Nos. 33-18647 and 811- 5398) filed with the Securities and Exchange Commission on April 29, 1998. (c) Articles Supplementary to the Articles of Incorporation of the Registrant dated June 25 1991 and filed June 26, 1991 - Incorporated by reference to Exhibit (1)(c) to Post-Effective Amendment No. 22 of Registrant's Registration Statement on Form N-1A (File Nos. 33-18647 and 811-5398) filed with the Securities and Exchange Commission on April 29, 1998. (d) Articles Supplementary to the Articles of Incorporation of the Registrant dated February 16 1994 and filed February 22, 1994 - Incorporated by reference to Exhibit (1)(d) to Post-Effective Amendment No. 22 of Registrant's Registration Statement on Form N-1A (File Nos. 33-18647 and 811- 5398) filed with the Securities and Exchange Commission on April 29, 1998. (e) Articles Supplementary to the Articles of Incorporation of the Registrant dated August 23 1994 and filed August 24, 1994 - Incorporated by reference to Exhibit 1(d) to Post-Effective Amendment No. 13 of Registrant's Registration Statement on Form N-1A (File Nos. 33-18647 and 811- 5398) with the Securities and Exchange Commission filed on May 1, 1995. (f) Articles of Amendment to the Articles of Incorporation of the Registrant dated October 21, 1994 and filed November 7, 1994 - Incorporated by reference to Exhibit 1(e) to Post-Effective Amendment No. 13 of Registrant's Registration Statement on Form N-1A (File Nos. 33-18647 and 811- 5398) filed with the Securities and Exchange Commission on May 1, 1995. (g) Articles Supplementary to the Articles of Incorporation dated December 26, 1995 and filed December 28, 1995 - Incorporated by reference to Exhibit 1(f) to Post-Effective Amendment No. 15 of Registrant's Registration Statement on Form N-1A (File Nos. 33-18647 and 811-5398) filed with the Securities and Exchange Commission on April 30, 1996. (h) Articles Supplementary to the Articles of Incorporation dated March 29, 1996 and filed April 12, 1996 - Incorporated by reference to Exhibit 1(g) to Post-Effective Amendment No. 15 of Registrant's Registration Statement on Form N-1A (File Nos. 33-18647 and 811-5398) filed with the Securities and Exchange Commission on April 30, 1996. (i) Articles Supplementary to the Articles of Incorporation dated July 18, 1996 and filed July 19, 1996 - Incorporated by reference to Exhibit 1(h) to Post-Effective Amendment No. 17 of Registrant's Registration Statement on Form N-1A (File Nos. 33-18647 and 811-5398) filed with the Securities and Exchange Commission on July 22, 1996. (j) Articles Supplementary to the Articles of Incorporation dated December 26, 1996 and filed December 30, 1996 - Incorporated by reference to Exhibit 1(i) to Post-Effective Amendment No. 20 of Registrant's Registration Statement on Form N-1A (File Nos. 33-18647 and 811-5398) filed with the Securities and Exchange Commission on February 18, 1997. (k) Articles of Amendment to the Articles of Incorporation of the Registrant dated January 6, 1999 and filed January 8, 1999 - Incorporated by reference to Exhibit 1(k) to Post-Effective Amendment No. 25 of Registrant's Registration Statement on Form N-1A (File Nos. 33-18647 and 811- 5398) filed with the Securities and Exchange Commission on January 11, 1999. (l) Articles Supplementary to the Articles of Incorporation of the Registrant dated January 6, 1999 and filed January 8, 1999 - Incorporated by reference to Exhibit 1(l) to Post-Effective Amendment No. 25 of Registrant's Registration Statement on Form N-1A (File Nos. 33-18647 and 811- 5398) filed with the Securities and Exchange Commission on January 11, 1999. (m) Articles Supplementary to the Articles of Incorporation of the Registrant dated January 31, 2001 and filed April 12, 2001 - Incorporated by reference to Post-Effective Amendment No. 32 of Registrant's Registration Statement on Form N-1A (File Nos. 33-18647 and 811- 5398) filed with the Securities and Exchange Commission on April 27, 2001. (m) Articles of Amendment to the Articles of Incorporation of the Registrant dated April 6, 2001 - Incorporated by reference to Post-Effective Amendment No. 32 of Registrant's Registration Statement on Form N-1A (File Nos. 33-18647 and 811- 5398) filed with the Securities and Exchange Commission on April 27, 2001. 2. By-Laws of the Registrant - Incorporated by reference to Exhibit (2) to Post-Effective Amendment No. 22 of Registrant's Registration Statement on Form N-1A (File Nos. 33-18647 and 811- 5398) filed with the Securities and Exchange Commission on April 29, 1998. 3. Not applicable. 4. Form of Agreement and Plan of Acquisition and Termination - see Appendix A to Part A. 5. Not applicable. 6. (a) Investment Advisory Agreement between Registrant and Alliance Capital Management L.P. amended as of May 1, 1997 - Incorporated by reference to Exhibit (5)(a) to Post-Effective Amendment No. 21 of Registrant's Registration Statement on Form N-1A (File Nos. 33-18647 and 811-5398) filed with the Securities and Exchange Commission on May 1, 1997. (b) Investment Advisory Agreement between Registrant and Alliance Capital Management L.P. amended as of May 1, 2001 - Incorporated by reference to Post-Effective Amendment No. 32 of Registrant's Registration Statement on Form N-1A (File Nos. 33-18647 and 811- 5398) filed with the Securities and Exchange Commission on April 27, 2001. (c) Sub-Advisory Agreement between Alliance Capital Management L.P. and Law, Dempsey & Company Limited, relating to the Global Bond Portfolio - Incorporated by reference to Exhibit (5)(b) to Post-Effective Amendment No. 22 of Registrant's Registration Statement on Form N-1A (File Nos. 33- 18647 and 811-5398) filed with the Securities and Exchange Commission on April 29, 1998. 7. (a) Distribution Services Agreement between the Registrant and Alliance Fund Distributors, Inc. - Incorporated by reference to Exhibit (6) to Post-Effective Amendment No. 22 of Registrant's Registration Statement on Form N-1A (File Nos. 33- 18647 and 811-5398) filed with the Securities and Exchange Commission on April 29, 1998. (b) Class B Distribution Services Agreement between the Registrant and Alliance Fund Distributors, Inc. - Incorporated by reference to Exhibit (c)(2) to Post-Effective Amendment No. 27 of Registrant's Registration Statement on Form N-1A (File Nos. 33- 18647 and 811-5398) filed with the Securities and Exchange Commission on May 3, 1999. 8. Not applicable. 9. (a) Custodian Contract between the Registrant and State Street Bank and Trust Company - Incorporated by reference to Exhibit (8)(a) to Post-Effective Amendment No. 21 of Registrant's Registration Statement on Form N-1A (File Nos. 33-18647 and 811- 5398) filed with the Securities and Exchange Commission on May 1, 1997. (b) Amendment to Custodian Contract dated June 4, 1996 - Incorporated by reference to Exhibit (8)(b) to Post-Effective Amendment No. 21 of Registrant's Registration Statement on Form N-1A (File Nos. 33- 18647 and 811-5398) filed with the Securities and Exchange Commission on May 1, 1997. (c) Amendment to Custodian Contract dated February 1, 2001 - Filed herewith 10. Rule 12b-1 Class B Distribution Plan - Incorporated by reference to Exhibit (m) to Post-Effective Amendment No. 27 of Registrant's Registration Statement on Form N-1A (File Nos. 33- 18647 and 811-5398) filed with the Securities and Exchange Commission on May 3, 1999. 11. (a) Opinion and consent of Seward & Kissell LLP - Previously filed. (b) Opinion and consent of Venable, Baetjer and Howard, LLP - Previously filed. 12. Opinion and consent of Ropes & Gray - to be filed by amendment. 13. Transfer Agency Agreement between the Registrant and Alliance Fund Services, Inc. - Incorporated by reference to Exhibit (9) to Post-Effective Amendment No. 22 of Registrant's Registration Statement on Form N-1A (File Nos. 33-18647 and 811- 5398) filed with the Securities and Exchange Commission on April 29, 1998. 14. Consent of Ernst & Young LLP - Filed herewith. 15. Not applicable. 16. (a) Power of attorney for William Foulk, Jr. - Previously filed. (b) Power of attorney for Clifford Michel - Previously filed. (c) Power of attorney for Ruth Block - Previously filed. (d) Power of attorney for John Dobkin - Previously filed. (e) Power of attorney for Donald Robinson - Previously filed. (f) Power of attorney for David Dievler - Previously filed. (g) Power of attorney for John D. Carifa - Previously filed. 17. Not applicable. Item 17 Undertakings 1. The undersigned Registrant agrees that prior to any public reoffering of the securities registered through the use of a prospectus which is a part of this Registration Statement by any person or party who is deemed to be an underwriter within the meaning of Rule 145(c) under the Securities Act of 1933, the reoffering prospectus will contain the information called for by the applicable registration form for the reofferings by persons who may be deemed underwriters, in addition to the information called for by the other items of the applicable form. 2. The undersigned Registrant agrees that every prospectus that is filed under paragraph (a) above will be filed as a part of an amendment to this Registration Statement and will not be used until the amendment is effective, and that, in determining any liability under the Securities Act of 1933, each post-effective amendment shall be deemed to be a new Registration Statement for the securities offered therein, and the offering of the securities at that time shall be deemed to be the initial bona fide offering of them. 3. The Registrant agrees to file, by post-effective amendment, an opinion of counsel or a copy of an Internal Revenue Service ruling supporting the tax consequences of the proposed mergers described in this Registration Statement within a reasonable time after receipt of such opinion or ruling. SIGNATURES Pursuant to the requirements of the Securities Act of 1933, as amended, the Registrant has duly caused this Pre-Effective Amendment No. 1 to its Registration Statement on Form N-14 to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of New York and State of New York, on the 25th day of September 2001. ALLIANCE VARIABLE PRODUCTS SERIES FUND, INC. By: John D. Carifa* Chairman and President Pursuant to the requirements of the Securities Act of 1933, as amended, this Pre-Effective Amendment No.1 to its Registration Statement on Form N-14 has been signed below by the following persons in the capacities and on the date indicated: Signature Title Date John C. Carifa* Chairman and September 25, 2001 President (Principal Executive Officer) MARK D. GERSTEN Treasurer and Chief September 25, 2001 --------------- Financial Officer Mark D. Gersten (Principal Financial and Accounting Officer) Ruth Block* Director September 25, 2001 John D. Carifa* Director September 25, 2001 David H. Dievler* Director September 25, 2001 John H. Dobkin* Director September 25, 2001 William H. Foulk, Jr.* Director September 25, 2001 James M. Hester* Director September 25, 2001 Clifford L. Michel* Director September 25, 2001 Donald J. Robinson* Director September 25, 2001 *By: ANDREW L. GANGOLF --------------------- Andrew L. Gangolf Attorney-in-Fact Date: September 25, 2001 EXHIBIT LIST Exhibit No. Exhibit Name ----------- ------------ 9(c) Amendment to Custodian Contract between the Registrant and State Street Bank and Trust Company dated February 1, 2001. 14 Consent of Ernst & Young LLP, Independent Auditors AMENDMENT TO CUSTODIAN CONTRACT This Amendment to the Custodian Contract is made as of February 1, 2001 by and between Alliance Variable Products Series Fund, Inc. (the "Fund") and State Street Bank and Trust Company (the "Custodian"). Capitalized terms used in this Amendment without definition shall have the respective meanings given to such terms in the Custodian Contract referred to below. WHEREAS, the Fund and the Custodian entered into a Custodian Contract dated as of March 26, 1993 (as amended and in effect from time to time, the "Contract"); and WHEREAS, the Fund and the Custodian desire to amend certain provisions of the Contract to reflect revisions to Rule 17f-5 ("Rule 17f-5") and the adoption of Rule 17f-7 ("Rule 17f-7") promulgated under the Investment Company Act of 1940, as amended (the "1940 Act"); and WHEREAS, the Fund and the Custodian desire to amend and restate certain other provisions of the Contract relating to the custody of assets of the Fund held outside of the United States. NOW THEREFORE, in consideration of the foregoing and the mutual covenants and agreements hereinafter contained, the parties hereby agree to amend the Contract, pursuant to the terms thereof, as follows: I. Article 3 of the Contract, as amended, is hereby deleted, and Articles 4 through 20 of the Contract are hereby renumbered, as of the effective date of this Amendment, as Articles 5 through 21, respectively. II. New Articles 3 and 4 of the Contract are hereby added, as of the effective date of this Amendment, as set forth below. 3. Provisions Relating to Rules 17f-5 and 17f-7 3.1. Definitions. Capitalized terms in this Amendment shall have the following meanings: "Country Risk" means all factors reasonably related to the systemic risk of holding Foreign Assets in a particular country including, but not limited to, such country's political environment, economic and financial infrastructure (including any Eligible Securities Depository operating in the country), prevailing or developing custody and settlement practices, and laws and regulations applicable to the safekeeping and recovery of Foreign Assets held in custody in that country. "Eligible Foreign Custodian" has the meaning set forth in section (a)(1) of Rule 17f-5, including a majority-owned or indirect subsidiary of a U.S. Bank (as defined in Rule 17f- 1 5), a bank holding company meeting the requirements of an Eligible Foreign Custodian (as set forth in Rule 17f-5 or by other appropriate action of the U.S. Securities and Exchange Commission (the "SEC")), or a foreign branch of a Bank (as defined in Section 2(a)(5) of the 1940 Act) meeting the requirements of a custodian under Section 17(f) of the 1940 Act; the term does not include any Eligible Securities Depository. "Eligible Securities Depository" has the meaning set forth in section (b)(1) of Rule 17f-7. "Foreign Assets" means any of the Fund's investments (including foreign currencies) for which the primary market is outside the United States and such cash and cash equivalents as are reasonably necessary to effect the Fund's transactions in such investments. "Foreign Custody Manager" has the meaning set forth in section (a)(3) of Rule 17f-5. 3.2. The Custodian as Foreign Custody Manager. 3.2.1 Delegation to the Custodian as Foreign Custody Manager. The Fund, by resolution adopted by its Board of Directors (the "Board"), hereby delegates to the Custodian, in accordance with Section (b) of Rule 17f-5, the responsibilities set forth in this Section 3.2 with respect to Foreign Assets held outside the United States, and the Custodian hereby accepts such delegation as Foreign Custody Manager of the Fund. 3.2.2 Countries Covered. The Foreign Custody Manager shall be responsible for performing the delegated responsibilities defined below only with respect to the countries and custody arrangements for each such country listed on Schedule A to this Contract, which list of countries may be amended from time to time by the Fund with the agreement of the Foreign Custody Manager. The Foreign Custody Manager shall list on Schedule A the Eligible Foreign Custodians selected by the Foreign Custody Manager to maintain the Fund's assets, which list of Eligible Foreign Custodians may be amended from time to time in the sole discretion of the Foreign Custody Manager. The Foreign Custody Manager will provide amended versions of Schedule A in accordance with Section 3.2.5 hereof. Upon the receipt by the Foreign Custody Manager of Proper Instructions to open an account or to place or maintain Foreign Assets in a country listed on Schedule A, and the fulfillment by the Fund of the applicable account opening requirements for such country, the Foreign Custody Manager shall be deemed to have been delegated by the Board responsibility as Foreign Custody Manager with respect to that country and to have accepted such delegation. Execution of this Amendment by the Fund shall be deemed to be a Proper Instruction to open an account, or to place or maintain Foreign Assets, in each country listed on Schedule A in which the Custodian has previously placed or currently maintains Foreign Assets pursuant to the terms of the Contract. Following the receipt of Proper Instructions directing the Foreign Custody Manager to close the account of the Fund with the Eligible Foreign Custodian selected by the Foreign Custody Manager in a designated country, the delegation by the Board to the Custodian as Foreign Custody Manager for that country shall be deemed to have been withdrawn and the Custodian 2 shall immediately cease to be the Foreign Custody Manager of the Fund with respect to that country. The Foreign Custody Manager may withdraw its acceptance of delegated responsibilities with respect to a designated country upon written notice to the Fund. Sixty (60) days (or such longer period to which the parties agree in writing) after receipt of any such notice by the Fund, the Custodian shall have no further responsibility in its capacity as Foreign Custody Manager to the Fund with respect to the country as to which the Custodian's acceptance of delegation is withdrawn. 3.2.3 Scope of Delegated Responsibilities: (a) Selection of Eligible Foreign Custodians. Subject to the provisions of this Section 3.2, the Foreign Custody Manager may place and maintain the Foreign Assets in the care of the Eligible Foreign Custodian selected by the Foreign Custody Manager in each country listed on Schedule A, as amended from time to time. In performing its delegated responsibilities as Foreign Custody Manager to place or maintain Foreign Assets with an Eligible Foreign Custodian, the Foreign Custody Manager shall determine that the Foreign Assets will be subject to reasonable care, based on the standards applicable to custodians in the country in which the Foreign Assets will be held by that Eligible Foreign Custodian, after considering all factors relevant to the safekeeping of such assets, including, without limitation the factors specified in Rule 17f-5(c)(1). (b) Contracts With Eligible Foreign Custodians. The Foreign Custody Manager shall determine that the contract governing the foreign custody arrangements with each Eligible Foreign Custodian selected by the Foreign Custody Manager will satisfy the requirements of Rule 17f-5(c)(2). (c) Monitoring. In each case in which the Foreign Custody Manager maintains Foreign Assets with an Eligible Foreign Custodian selected by the Foreign Custody Manager, the Foreign Custody Manager shall establish a system to monitor in accordance with Rule 17f-5(c)(3), (i) the appropriateness of maintaining the Foreign Assets with such Eligible Foreign Custodian and (ii) the contract governing the custody arrangements established by the Foreign Custody Manager with the Eligible Foreign Custodian. In the event the Foreign Custody Manager determines that the custody arrangements with an Eligible Foreign Custodian it has selected are no longer appropriate, the Foreign Custody Manager shall notify the Board in accordance with Section 3.2.5 hereunder. In such event where the Foreign Custody Manager has selected an alternative Eligible Foreign Custodian in accordance with Section 3.2.3(a) herein, the Foreign Custody Manager will arrange the transfer of the affected Foreign Assets to such Eligible Foreign Custodian as soon as reasonably practicable. 3.2.4 Guidelines for the Exercise of Delegated Authority. For purposes of this Article 3, the Foreign Custody Manager shall have no responsibility for such Country Risk as is incurred by placing and maintaining the Foreign Assets in each country for 3 which the Custodian is serving as Foreign Custody Manager of the Fund. 3.2.5 Reporting Requirements. The Foreign Custody Manager shall report the withdrawal of the Foreign Assets from an Eligible Foreign Custodian and the placement of such Foreign Assets with another Eligible Foreign Custodian by providing to the Board and upon Proper Instructions to the Fund's investment adviser an amended Schedule A at the end of the calendar quarter in which an amendment to such Schedule has occurred. The Foreign Custody Manager shall make written reports notifying the Board and upon Proper Instructions the Fund's investment adviser of any other material change in the foreign custody arrangements of the Fund described in this Section 3.2 after the occurrence of the material change. 3.2.6 Standard of Care as Foreign Custody Manager of the Fund. In performing the responsibilities delegated to it, the Foreign Custody Manager agrees to exercise reasonable care, prudence and diligence such as a person having responsibility for the safekeeping of assets of management investment companies registered under the 1940 Act would exercise. 3.2.7 Representations with Respect to Rule 17f-5. The Foreign Custody Manager represents to the Fund that it is a U.S. Bank as defined in section (a)(7) of Rule 17f-5. The Fund represents to the Custodian that the Board has determined that it is reasonable for the Board to rely on the Custodian to perform the responsibilities delegated pursuant to this Contract to the Custodian as the Foreign Custody Manager of the Fund. 3.2.8 Effective Date and Termination of the Custodian as Foreign Custody Manager. The Board's delegation to the Custodian as Foreign Custody Manager of the Fund shall be effective as of the date hereof and shall remain in effect until terminated at any time, without penalty, by written notice from the terminating party to the non-terminating party. Termination will become effective sixty (60) days after receipt by the non-terminating party of such notice. The provisions of Section 3.2.2 hereof shall govern the delegation to and termination of the Custodian as Foreign Custody Manager of the Fund with respect to designated countries. 3.3 Eligible Securities Depositories. 3.3.1 Analysis and Monitoring. The Custodian shall (a) provide the Fund (or its duly-authorized investment manager or investment adviser) with a list of Eligible Securities Depositories on Schedule B hereto, as amended from time to time by the Custodian and with an analysis of the custody risks associated with maintaining assets with the Eligible Securities Depositories set forth on Schedule B hereto in accordance with section (a)(1)(i)(A) of Rule 17f-7, and (b) monitor such risks on a continuing basis, and promptly notify the Fund (or its duly-authorized investment manager or investment adviser) of any material change in such risks, in accordance with section (a)(1)(i)(B) of Rule 17f-7. The risk analysis provided by the Custodian may include consideration of the following, as deemed appropriate and relevant by the Custodian: a depository's expertise and market reputation, the quality of its services, its financial strength (including the level 4 of settlement guarantee funds, collateral requirements, lines of credit, or insurance as compared with participants' daily settlement obligations), any insurance or indemnification arrangements, the extent and quality of regulation and independent examination of the depository, its standing in published ratings, its internal controls and other procedures for safeguarding investments, and any related legal protections. 3.3.2 Standard of Care. The Custodian agrees to exercise reasonable care, prudence and diligence in performing the duties set forth in Section 3.3.1. 4. Duties of the Custodian with Respect to Fund Property Held Outside the United States. 4.1 Definitions. Capitalized terms in this Article 4 shall have the following meanings: "Foreign Securities System" means an Eligible Securities Depository listed on Schedule B hereto. "Foreign Sub-Custodian" means a foreign banking institution serving as an Eligible Foreign Custodian. 4.2. Holding Securities. The Custodian shall identify on its books as belonging to the Fund the foreign securities held by each Foreign Sub-Custodian or Foreign Securities System. The Custodian may hold foreign securities for all of its customers, including the Fund, with any Foreign Sub-Custodian in an account that is identified as belonging to the Custodian for the benefit of its customers, provided however, that (i) the records of the Custodian with respect to foreign securities of the Fund which are maintained in such account shall identify those securities as belonging to the Fund and (ii), to the extent permitted and customary in the market in which the account is maintained, the Custodian shall require that securities so held by the Foreign Sub-Custodian be held separately from any assets of such Foreign Sub-Custodian or of other customers of such Foreign Sub-Custodian. 4.3. Foreign Securities Systems. Foreign securities shall be maintained in a Foreign Securities System in a designated country through arrangements implemented by the Custodian or a Foreign Sub-Custodian, as applicable, in such country. 4.4. Transactions in Foreign Custody Account. 4.4.1. Delivery of Foreign Assets. The Custodian or a Foreign Sub-Custodian shall release and deliver foreign securities of the Fund held by the Custodian or such Foreign Sub-Custodian, or in a Foreign Securities System account, only upon receipt of Proper Instructions, which may be continuing instructions when deemed appropriate by the parties, and only in the following cases: (i) upon the sale of such foreign securities for the Fund in accordance with 5 commercially reasonable market practice in the country where such foreign securities are held or traded, including, without limitation: (A) delivery against expectation of receiving later payment; or (B) in the case of a sale effected through a Foreign Securities System, in accordance with the rules governing the operation of the Foreign Securities System; (ii) in connection with any repurchase agreement related to foreign securities; (iii) to the depository agent in connection with tender or other similar offers for foreign securities of the Fund; (iv) to the issuer thereof or its agent when such foreign securities are called, redeemed, retired or otherwise become payable; (v) to the issuer thereof, or its agent, for transfer into the name of the Custodian (or the name of the respective Foreign Sub-Custodian or of any nominee of the Custodian or such Foreign Sub-Custodian) or for exchange for a different number of bonds, certificates or other evidence representing the same aggregate face amount or number of units; (vi) to brokers, clearing banks or other clearing agents for examination or trade execution in accordance with market custom; provided that in any such case the Foreign Sub-Custodian shall have no responsibility or liability for any loss arising from the delivery of such securities prior to receiving payment for such securities except as may arise from the Foreign Sub-Custodian's own negligence or willful misconduct; (vii) for exchange or conversion pursuant to any plan of merger, consolidation, recapitalization, reorganization or readjustment of the securities of the issuer of such securities, or pursuant to provisions for conversion contained in such securities, or pursuant to any deposit agreement; (viii)in the case of warrants, rights or similar foreign securities, the surrender thereof in the exercise of such warrants, rights or similar securities or the surrender of interim receipts or temporary securities for definitive securities; (ix) for delivery as security in connection with any borrowing by the Fund requiring a pledge of assets by the Fund; (x) in connection with trading in options and futures contracts, including delivery as original margin and variation margin; (xi) in connection with the lending of foreign securities; and (xii) for any other purpose, but only upon receipt of Proper Instructions 6 specifying the foreign securities to be delivered and naming the person or persons to whom delivery of such securities shall be made. 4.4.2. Payment of Fund Monies. Upon receipt of Proper Instructions, which may be continuing instructions when deemed appropriate by the parties, the Custodian shall pay out, or direct the respective Foreign Sub-Custodian or the respective Foreign Securities System to pay out, monies of the Fund in the following cases only: (i) upon the purchase of foreign securities for the Fund, unless otherwise directed by Proper Instructions, by (A) delivering money to the seller thereof or to a dealer therefor (or an agent for such seller or dealer) against expectation of receiving later delivery of such foreign securities; or (B) in the case of a purchase effected through a Foreign Securities System, in accordance with the rules governing the operation of such Foreign Securities System; (ii) in connection with the conversion, exchange or surrender of foreign securities of the Fund; (iii) for the payment of any expense or liability of the Fund, including but not limited to the following payments: interest, taxes, investment advisory fees, transfer agency fees, fees under this Contract, legal fees, accounting fees, and other operating expenses; (iv) for the purchase or sale of foreign exchange or foreign exchange contracts for the Fund, including transactions executed with or through the Custodian or its Foreign Sub-Custodians; (v) in connection with trading in options and futures contracts, including delivery as original margin and variation margin; (vi) for payment of part or all of the dividends received in respect of securities sold short; (vii) in connection with the borrowing or lending of foreign securities; and (viii) for any other purpose, but only upon receipt of Proper Instructions specifying the amount of such payment setting forth the purpose of such payment, declaring such purpose to be a proper corporate purpose, and naming the person or persons to whom such payment is to be made. 4.4.3. Market Conditions. Notwithstanding any provision of this Contract to the contrary, settlement and payment for Foreign Assets received for the account of the Fund and delivery of Foreign Assets maintained for the account of the Fund may be effected in accordance with the customary established securities trading or processing practices and procedures in the country or market in which the transaction occurs that 7 have been generally accepted by Institutional Clients, including, without limitation, delivering Foreign Assets to the purchaser thereof or to a dealer therefor (or an agent for such purchaser or dealer) with the expectation of receiving later payment for such Foreign Assets from such purchaser or dealer. For purposes of this Contract, the term "Institutional Clients" means U.S. registered investment companies or major U.S. commercial banks, insurance companies, pension funds or substantially similar institutions which as part of their ordinary business operations purchase or sell securities and make use of global custody services. The Custodian shall provide to the Board the information with respect to custody and settlement practices in countries in which the Custodian employs a Foreign Sub-Custodian described on Schedule C hereto at the time or times set forth on such Schedule. The Custodian may revise Schedule C from time to time, provided that no such revision shall result in the Board being provided with substantively less information than had been previously provided hereunder. 4.5. Registration of Foreign Securities. The foreign securities maintained in the custody of a Foreign Sub-Custodian (other than bearer securities) shall be registered in the name of the Fund or in the name of the Custodian or in the name of any Foreign Sub-Custodian or in the name of any nominee of the foregoing, and the Fund agrees to hold any such nominee harmless from any liability as a holder of record of such foreign securities except to the extent the Fund incurs loss or damage due to the failure of such nominee to meet its standard of care set forth in the relevant contract. The Custodian or a Foreign Sub-Custodian shall not be obligated to accept securities on behalf of the Fund under the terms of this Contract unless the form of such securities and the manner in which they are delivered are in accordance with reasonable market practice. 4.6 Bank Accounts. The Custodian shall identify on its books as belonging to the Fund cash (including cash denominated in foreign currencies) deposited with the Custodian. Where the Custodian is unable to maintain, or market practice does not facilitate the maintenance of, cash on the books of the Custodian, a bank account or bank accounts shall be opened and maintained outside the United States on behalf of the Fund with a Foreign Sub-Custodian. All accounts referred to in this Section shall be subject only to draft or order by the Custodian (or, if applicable, such Foreign Sub-Custodian) acting pursuant to the terms of this Agreement to hold cash received by or from or for the account of the Fund. Cash maintained on the books of the Custodian (including its branches, subsidiaries and affiliates), regardless of currency denomination, is maintained in bank accounts established under, and subject to the laws of, The Commonwealth of Massachusetts. 4.7. Collection of Income. The Custodian shall use reasonable commercial efforts to collect all income and other payments with respect to the Foreign Assets held hereunder to which the Fund shall be entitled and shall credit such income, as collected, to the Fund. In the event that extraordinary measures are required to collect such income, the Fund and the Custodian shall consult as to such measures and as to the compensation and expenses of the Custodian relating to such measures. 8 4.8 Shareholder Rights. With respect to the foreign securities held pursuant to this Article 4, the Custodian will use reasonable commercial efforts to facilitate the exercise of voting and other shareholder rights, subject always to the laws, regulations and practical constraints that may exist in the country where such securities are issued. The Fund acknowledges that local conditions, including lack of regulation, onerous procedural obligations, lack of notice and other factors may have the effect of severely limiting the ability of the Fund to exercise shareholder rights. 4.9. Communications Relating to Foreign Securities. The Custodian shall transmit promptly to the Fund written information with respect to materials received by the Custodian via the Foreign Sub-Custodians from issuers of the foreign securities being held for the account of the Fund (including, without limitation, pendency of calls and maturities of foreign securities and expirations of rights in connection therewith). With respect to tender or exchange offers, the Custodian shall transmit promptly to the Fund written information with respect to materials so received by the Custodian from issuers of the foreign securities whose tender or exchange is sought or from the party (or its agents) making the tender or exchange offer. Subject to the standard of care to which the Custodian is held hereunder, the Custodian shall not be liable for any untimely exercise of any tender, exchange or other right or power in connection with foreign securities or other property of the Fund at any time held by it unless (i) the Custodian or the respective Foreign Sub-Custodian is in actual possession of such foreign securities or property and (ii) the Custodian receives Proper Instructions with regard to the exercise of any such right or power, and both (i) and (ii) occur at least three business days prior to the date on which the Custodian is to take action to exercise such right or power. 4.10. Liability of Foreign Sub-Custodians. Each agreement pursuant to which the Custodian employs a Foreign Sub-Custodian shall, to the extent possible, require the Foreign Sub-Custodian to exercise reasonable care in the performance of its duties, and to indemnify, and hold harmless, the Custodian from and against any loss, damage, cost, expense, liability or claim arising out of or in connection with the Foreign Sub-Custodian's performance of such obligations. At the election of the Fund, the Fund shall be entitled to be subrogated to the rights of the Custodian with respect to any claims against a Foreign Sub-Custodian as a consequence of any such loss, damage, cost, expense, liability or claim if and to the extent that the Fund has not been made whole for any such loss, damage, cost, expense, liability or claim. 4.11 Tax Law. Except to the extent that imposition of any tax liability arises from the Custodian's failure to perform in accordance with the terms of this section 4.11, the Custodian shall have no responsibility or liability for any obligations now or hereafter imposed on the Fund, or the Custodian as custodian of the Fund, by the tax law of the United States or of any state or political subdivision thereof. It shall be the responsibility of the Fund to notify the Custodian of the obligations imposed on the Fund, or the Custodian as custodian of the Fund, by the tax law of countries other than the United States, including responsibility for withholding and other taxes, assessments or other governmental charges, certifications and governmental reporting. The sole responsibility 9 of the Custodian with regard to such tax law shall be to use reasonable efforts to assist the Fund with respect to any claim for exemption or refund under the tax law of countries for which the Fund has provided such information. 4.12. Liability of Custodian. Except as may arise from the Custodian's own negligence or willful misconduct, or the negligence or willful misconduct of a Sub-Custodian, the Custodian shall be without liability to the Fund for any loss, liability, claim or expense resulting from or caused by anything which is part of Country Risk. The Custodian shall be liable for the acts or omissions of a Foreign Sub-Custodian to the same extent as set forth with respect to sub-custodians generally in the Contract and, regardless of whether assets are maintained in the custody of a Foreign Sub-Custodian or a Foreign Securities System, the Custodian shall not be liable for any loss, damage, cost, expense, liability or claim resulting from nationalization, expropriation, currency restrictions, or acts of war or terrorism or any loss where the sub-custodian has otherwise exercised reasonable care. Notwithstanding the foregoing provisions of this paragraph 4.12, (i) in delegating custody duties to State Street London Ltd., the Custodian shall not be relieved of any responsibility to the Fund for any loss due to such delegation, except such loss as may result from (a) political risk (including, but not limited to, exchange control restrictions, confiscation, expropriation, nationalization, insurrection, civil strife or armed hostilities) or (b) other losses (excluding a bankruptcy or insolvency of State Street London Ltd. not caused by political risk) due to Acts of God, nuclear incident or other losses under circumstances where the Custodian and State Street London Ltd. have exercised reasonable care; and (ii) the delegation by State Street Bank and Trust Company to its affiliate, State Street Trust Company Canada, of sub-custody duties in Canada shall not relieve State Street Bank and Trust Company of any responsibility for any loss due to the delegation to State Street Trust Company Canada, except (a) such loss as may result from political risk (e.g., exchange control restrictions, confiscation, expropriation, nationalization, insurrection, civil strife or armed hostilities) and (b) other losses (excluding losses resulting from a bankruptcy or insolvency of State Street Trust Company Canada not caused by political risk) under circumstances where State Street Bank and Trust Company and State Street Trust Company Canada have exercised reasonable care (including, without limitation, Acts of God, nuclear incident and the like). III. Except as specifically superseded or modified herein, the terms and provisions of the Contract shall continue to apply with full force and effect. In the event of any conflict between the terms of the Contract prior to this Amendment and this Amendment, the terms of this Amendment shall prevail. If the Custodian is delegated the responsibilities of Foreign Custody Manager pursuant to the terms of Article 3 hereof, in the event of any conflict between the provisions of Articles 3 and 4 hereof, the provisions of Article 3 shall prevail. IV. Each party represents to the other that the execution and delivery of this Amendment has been duly authorized. IN WITNESS WHEREOF, each of the parties has caused this Amendment to be 10 executed in its name and behalf by its duly authorized representative as of the date first above written. WITNESSED BY: STATE STREET BANK and TRUST COMPANY \s\ Raelene S. LaPlante By: \s\ Ronald E. Logue ----------------------- ------------------------------------------- Raelene S. LaPlante Name: Ronald E. Logue VP and Assoc. Counsel Title: Vice Chairman and Chief Operating Officer WITNESSED BY: ALLIANCE VARIABLE PRODUCTS SERIES FUND, INC. \s\ Illegible By: \s\ Illegible --------------------- ------------------------------------------- Illegible Name: Illegible Illegible Title: Illegible 11 STATE STREET SCHEDULE A GLOBAL CUSTODY NETWORK SUBCUSTODIANS Country Subcustodian Argentina Citibank, N.A. Australia Westpac Banking Corporation Austria Erste Bank der Osterreichischen Sparkassen AG Bahrain HSBC Bank Middle East (as delegate of the Hongkong and Shanghai Banking Corporation Limited) Bangladesh Standard Chartered Bank Belgium Fortis Bank nv-sa Benin via Societe Generale de Banques en Cote d'Ivoire, Abidjan, Ivory Coast Bermuda The Bank of Bermuda Limited Bolivia Citibank, N. A. Botswana Barclays Bank of Botswana Limited Brazil Citibank, N.A. Bulgaria ING Bank N.V. Burkina Faso via Societe Generale de Banques en Cote d'Ivoire, Abidjan, Ivory Coast Canada State Street Trust Company Canada Chile BankBoston, N.A. People's Republic Hongkong and Shanghai Banking Corporation Limited, of China Shanghai and Shenzhen branches 6/30/01 1 STATE STREET SCHEDULE A GLOBAL CUSTODY NETWORK SUBCUSTODIANS Country Subcustodian Colombia Cititrust Colombia S.A. Sociedad Fiduciaria Costa Rica Banco BCT S.A. Croatia Privredna Banka Zagreb d.d Cyprus The Cyprus Popular Bank Ltd. Czech Republic Ceskoslovenska Obchodni Banka, A.S. Denmark Danske Bank A/S Ecuador Citibank, N.A. Egypt HSBC Bank Egypt S.A.E. (as delegate of the Hongkong and Shanghai Banking Corporation Limited) Estonia Hansabank Finland Merita Bank Plc. France BNP Paribas Securities Services, S.A. Germany Dresdner Bank AG Ghana Barclays Bank of Ghana Limited Greece National Bank of Greece S.A. Guinea-Bissau via Societe Generale de Banques en Cote d'Ivoire, Abidjan, Ivory Coast Hong Kong Standard Chartered Bank 6/30/01 2 STATE STREET SCHEDULE A GLOBAL CUSTODY NETWORK SUBCUSTODIANS Country Subcustodian Hungary Citibank Rt. (converting to Bank Austria Creditanstalt Rt August 10, 2001) Iceland Icebank Ltd. India Deutsche Bank AG Hongkong and Shanghai Banking Corporation Limited Indonesia Standard Chartered Bank Ireland Bank of Ireland Israel Bank Hapoalim B.M. Italy BNP Paribas, Italian Branch Ivory Coast Societe Generale de Banques en Cote d'Ivoire Jamaica Scotiabank Jamaica Trust and Merchant Bank Ltd. Japan The Fuji Bank, Limited Sumitomo Mitsui Banking Corporation Jordan HSBC Bank Middle East (as delegate of Hongkong and Shanghai Banking Corporation Limited) Kazakhstan HSBC Bank Kazakhstan Kenya Barclays Bank of Kenya Limited Republic of Korea Hongkong and Shanghai Banking Corporation Limited Latvia A/s Hansabanka 6/30/01 3 STATE STREET SCHEDULE A GLOBAL CUSTODY NETWORK SUBCUSTODIANS Country Subcustodian Lebanon HSBC Bank Middle East (as delegate of the Hongkong and Shanghai Banking Corporation Limited) Lithuania Vilniaus Bankas AB Malaysia Standard Chartered Bank Malaysia Berhad Mali via Societe Generale de Banques en Cote d'Ivoire, Abidjan, Ivory Coast Mauritius Hongkong and Shanghai Banking Corporation Limited Mexico Citibank Mexico, S.A. Morocco Banque Commerciale du Maroc Namibia Standard Bank Namibia Limited - Netherlands Fortis Bank (Nederland) N.V. New Zealand Westpac Banking Corporation Niger via Societe Generale de Banques en Cote d'Ivoire, Abidjan, Ivory Coast Nigeria Stanbic Merchant Bank Nigeria Limited Norway Christiania Bank og Kreditkasse ASA Oman HSBC Bank Middle East (as delegate of the Hongkong and Shanghai Banking Corporation Limited) Pakistan Deutsche Bank AG Palestine HSBC Bank Middle East (as delegate of the Hongkong and Shanghai Banking Corporation Limited) 6/30/01 4 STATE STREET SCHEDULE A GLOBAL CUSTODY NETWORK SUBCUSTODIANS Country Subcustodian Panama BankBoston, N.A. Peru Citibank, N.A. Philippines Standard Chartered Bank Poland Bank Handlowy w Warszawie S.A. Portugal Banco Comercial Portugues Qatar HSBC Bank Middle East (as delegate of the Hongkong and Shanghai Banking Corporation Limited) Romania ING Bank N.V. Russia Credit Suisse First Boston AO - Moscow (as delegate of Credit Suisse First Boston - Zurich) Senegal via Societe Generale de Banques en Cote d'Ivoire, Abidjan, Ivory Coast Singapore The Development Bank of Singapore Limited Slovak Republic Ceskoslovenska Obchodni Banka, A.S. Slovenia Bank Austria Creditanstalt d.d. - Ljubljana South Africa Standard Bank of South Africa Limited Spain Banco Santander Central Hispano S.A. Sri Lanka Hongkong and Shanghai Banking Corporation Limited Swaziland Standard Bank Swaziland Limited 6/30/01 5 STATE STREET SCHEDULE A GLOBAL CUSTODY NETWORK SUBCUSTODIANS Country Subcustodian Sweden Skandinaviska Enskilda Banken Switzerland UBS AG Taiwan - R.O.C. Central Trust of China Thailand Standard Chartered Bank Togo via Societe Generale de Banques en Cote d'Ivoire, Abidjan, Ivory Coast Trinidad & Tobago Republic Bank Limited Tunisia Banque Internationale Arabe de Tunisie Turkey Citibank, N.A. Ukraine ING Bank Ukraine United Arab Emirates HSBC Bank Middle East (as delegate of the Hongkong and Shanghai Banking Corporation Limited) United Kingdom State Street Bank and Trust Company, London Branch Uruguay BankBoston, N.A. Venezuela Citibank, N.A. Vietnam The Hongkong and Shanghai Banking Corporation Limited Zambia Barclays Bank of Zambia Limited Zimbabwe Barclays Bank of Zimbabwe Limited 6/30/01 6 STATE STREET SCHEDULE B GLOBAL CUSTODY NETWORK DEPOSITORIES OPERATING IN NETWORK MARKETS Country Depositories Argentina Caja de Valores S.A. Australia Austraclear Limited Reserve Bank Information and Transfer System Austria Oesterreichische Kontrollbank AG (Wertpapiersammelbank Division) Belgium Caisse Interprofessionnelle de Depots et de Virements de Titres, S.A. Banque Nationale de Belgique Benin Depositaire Central - Banque de Reglement Brazil Companhia Brasileira de Liquidacao e Custodia Sistema Especial de Liquidacao e de Custodia (SELIC) Central de Custodia e de Liquidacao Financeira de Titulos Privados (CETIP) Bulgaria Central Depository AD Bulgarian National Bank Burkina Faso Depositaire Central - Banque de Reglement Canada Canadian Depository for Securities Limited Chile Deposito Central de Valores S.A. People's Republic Shanghai Securities Central Clearing & Registration of China Corporation Shenzhen Securities Central Clearing Co., Ltd. Colombia Deposito Centralizado de Valores 6/30/01 1 STATE STREET SCHEDULE B GLOBAL CUSTODY NETWORK DEPOSITORIES OPERATING IN NETWORK MARKETS Country Depositories Costa Rica Central de Valores S.A. Croatia Ministry of Finance National Bank of Croatia Sredisnja Depozitarna Agencija d.d. Czech Republic Stredisko cennych papiru Czech National Bank Denmark Vaerdipapircentralen (Danish Securities Center) Egypt Misr for Clearing, Settlement, and Depository Estonia Eesti Vaartpaberite Keskdepositoorium Finland Finnish Central Securities Depository France Euroclear France Germany Clearstream Banking AG, Frankfurt Greece Bank of Greece, System for Monitoring Transactions in Securities in Book-Entry Form Apothetirion Titlon AE - Central Securities Depository Guinea-Bissau Depositaire Central - Banque de Reglement Hong Kong Central Clearing and Settlement System Central Moneymarkets Unit 6/30/01 2 STATE STREET SCHEDULE B GLOBAL CUSTODY NETWORK DEPOSITORIES OPERATING IN NETWORK MARKETS Country Depositories Hungary Kozponti Elszamolohaz es Ertektar (Budapest) Rt. (KELER) Iceland Iceland Securities Depository Limited India National Securities Depository Limited Central Depository Services India Limited Reserve Bank of India Indonesia Bank Indonesia PT Kustodian Sentral Efek Indonesia Israel Tel Aviv Stock Exchange Clearing House Ltd. (TASE Clearinghouse) Italy Monte Titoli S.p.A. Ivory Coast Depositaire Central - Banque de Reglement Jamaica Jamaica Central Securities Depository Japan Japan Securities Depository Center (JASDEC) Bank of Japan Net System Kazakhstan Central Depository of Securities Kenya Central Bank of Kenya Republic of Korea Korea Securities Depository Latvia Latvian Central Depository 6/30/01 3 STATE STREET SCHEDULE B GLOBAL CUSTODY NETWORK DEPOSITORIES OPERATING IN NETWORK MARKETS Country Depositories Lebanon Custodian and Clearing Center of Financial Instruments for Lebanon and the Middle East (Midclear) S.A.L. Banque du Liban Lithuania Central Securities Depository of Lithuania Malaysia Malaysian Central Depository Sdn. Bhd. Bank Negara Malaysia, Scripless Securities Trading and Safekeeping System Mali Depositaire Central - Banque de Reglement Mauritius Central Depository and Settlement Co. Ltd. Bank of Mauritius Mexico S.D. INDEVAL (Instituto para el Deposito de Valores) Morocco Maroclear Netherlands Nederlands Centraal Instituut voor Giraal Effectenverkeer B.V. (NECIGEF) New Zealand New Zealand Central Securities Depository Limited Niger Depositaire Central - Banque de Reglement Nigeria Central Securities Clearing System Limited Norway Verdipapirsentralen (Norwegian Central Securities Depository) Oman Muscat Depository & Securities Registration Company, SAOC 6/30/01 4 STATE STREET SCHEDULE B GLOBAL CUSTODY NETWORK DEPOSITORIES OPERATING IN NETWORK MARKETS Country Depositories Pakistan Central Depository Company of Pakistan Limited State Bank of Pakistan Palestine Clearing Depository and Settlement, a department of the Palestine Stock Exchange Peru Caja de Valores y Liquidaciones, Institucion de Compensacion y Liquidacion de Valores S.A Philippines Philippine Central Depository, Inc. Registry of Scripless Securities (ROSS) of the Bureau of Treasury Poland National Depository of Securities (Krajowy Depozyt Papierow Wartosciowych SA) Central Treasury Bills Registrar Portugal Central de Valores Mobiliarios Qatar Central Clearing and Registration (CCR), a department of the Doha Securities Market Romania National Securities Clearing, Settlement and Depository Company Bucharest Stock Exchange Registry Division National Bank of Romania Russia Vneshtorgbank, Bank for Foreign Trade of the Russian Federation Senegal Depositaire Central - Banque de Reglement Singapore Central Depository (Pte) Limited 6/30/01 5 STATE STREET SCHEDULE B GLOBAL CUSTODY NETWORK DEPOSITORIES OPERATING IN NETWORK MARKETS Country Depositories Monetary Authority of Singapore Slovak Republic Stredisko cennych papierov National Bank of Slovakia Slovenia Klirinsko Depotna Druzba d.d. South Africa Central Depository Limited Share Transactions Totally Electronic (STRATE) Ltd. Spain Servicio de Compensacion y Liquidacion de Valores, S.A. Banco de Espana, Central de Anotaciones en Cuenta Sri Lanka Central Depository System (Pvt) Limited Sweden Vardepapperscentralen VPC AB (Swedish Central Securities Depository) Switzerland SegaIntersettle AG (SIS) Taiwan - R.O.C. Taiwan Securities Central Depository Co., Ltd. Thailand Thailand Securities Depository Company Limited Togo Depositaire Central - Banque de Reglement Tunisia Societe Tunisienne Interprofessionelle pour la Compensation et de Depots des Valeurs Mobilieres Turkey Takas ve Saklama Bankasi A.S. (TAKASBANK) 6/30/01 6 STATE STREET SCHEDULE B GLOBAL CUSTODY NETWORK DEPOSITORIES OPERATING IN NETWORK MARKETS Country Depositories Central Bank of Turkey Ukraine National Bank of Ukraine Mizhregionalny Fondovy Souz United Arab Emirates Clearing and Depository System, a department of theDubai Financial Market Venezuela Banco Central de Venezuela Zambia LuSE Central Shares Depository Limited Bank of Zambia TRANSNATIONAL Euroclear Clearstream Banking AG 6/30/01 7 SCHEDULE C MARKET INFORMATION Publication/Type of Information Brief Description ------------------------------- ----------------- (scheduled frequency) The Guide to Custody in World Markets An overview of settlement and (hardcopy annually and regular safekeeping procedures, custody website updates) practices and foreign investor considerations for the markets in which State Street offers custodial services. Global Custody Network Review Information relating to Foreign (annually) Sub-Custodians in State Street's Global Custody Network. The Review stands as an integral part of the materials that State Street provides to its U.S. mutual fund clients to assist them in complying with SEC Rule 17f-5. The Review also gives insight into State Street's market expansion and Foreign Sub-Custodian selection processes, as well as the procedures and controls used to monitor the financial condition and performance of our Foreign Sub-Custodian banks. Securities Depository Review Custody risk analyses of the (annually) Foreign Securities Depositories presently operating in Network markets. This publication is an integral part of the materials that State Street provides to its U.S. mutual fund clients to meet informational obligations created by SEC Rule 17f-7. Global Legal Survey With respect to each market in (annually) which State Street offers custodial services, opinions relating to whether local law restricts (i) access of a fund's independent public accountants to books and records of a Foreign Sub-Custodian or Foreign Securities System, (ii) a fund's ability to recover in the event of bankruptcy or insolvency of a Foreign Sub-Custodian or Foreign Securities System, (iii) a fund's ability to recover in the event of a loss by a Foreign Sub-Custodian or Foreign Securities System, and (iv) the ability of a foreign investor to convert cash and cash equivalents to U.S. dollars. Subcustodian Agreements Copies of the contracts that State (annually) Street has entered into with each Foreign Sub-Custodian that maintains U.S. mutual fund assets in the markets in which State Street offers custodial services. Global Market Bulletin Information on changing settlement (daily or as necessary) and custody conditions in markets where State Street offers custodial services. Includes changes in market and tax regulations, depository developments, dematerialization information, as well as other market changes that may impact State Street's clients. Foreign Custody Advisories For those markets where State (as necessary) Street offers custodial services that exhibit special risks or infrastructures impacting custody, State Street issues market advisories to highlight those unique market factors which might impact our ability to offer recognized custody service levels. Material Change Notices Informational letters and (presently on a quarterly accompanying materials confirming basis or as otherwise necessary) State Street's foreign custody arrangements, including a summary of material changes with Foreign Sub-Custodians that have occurred during the previous quarter. The notices also identify any material changes in the custodial risks associated with maintaining assets with Foreign Securities Depositories. Exhibit 14 CONSENT OF INDEPENDENT AUDITORS We consent to the reference of our firm under the caption "Financial Statements" and to the use of our reports dated February 7, 2001 with respect to the Brinson Balanced Portfolio (formerly, MH Balanced Portfolio ), Brinson Global Equity Portfolio (formerly, NH Global Equity Portfolio), Brinson Global Income Portfolio (formerly, MH Global Income Portfolio), Brinson Growth and Income Portfolio (formerly, MH Growth and Income Portfolio), Brinson Growth Portfolio (formerly, MH Growth Portfolio), Brinson High Grade Fixed Income Portfolio (formerly, MH High Grade Fixed Income Portfolio), Brinson High Income Portfolio (formerly, MH High Income Portfolio), Brinson Small Cap Portfolio (formerly, MH Small Cap Portfolio) and Brinson Strategic Income Portfolio (formerly, MH Strategic Income Portfolio), (nine of portfolios constituting the Brinson Series Trust, formerly, the Mitchell Hutchins Series Trust) and our reports dated February 1,2001 with respect to the Total Return Portfolio, International Portfolio, Global Bond Portfolio, Growth and Income Portfolio, Growth Portfolio, U.S. Government/High Grade Securities Portfolio, High Yield Portfolio, and Quasar Portfolio (eight of the portfolios constituting the Alliance Variable Product Series Fund, Inc.), which are incorporated by reference, in this Registration Statement on Form N-14 of Alliance Variable Product Series Fund, Inc. to be filed on or around September 21, 2001. /s/ ERNST & YOUNG LLP ERNST & YOUNG LLP New York, New York September 21, 2001 BRINSON SERIES TRUST [BALANCED PORTFOLIO] [GLOBAL EQUITY PORTFOLIO] [GLOBAL INCOME PORTFOLIO] [GROWTH AND INCOME PORTFOLIO] [GROWTH PORTFOLIO] [HIGH GRADE FIXED INCOME PORTFOLIO] [HIGH INCOME PORTFOLIO] [SMALL CAP PORTFOLIO] [STRATEGIC INCOME PORTFOLIO] SPECIAL MEETING OF SHAREHOLDERS October 18, 2001 This voting instruction card is solicited on behalf of the Board of Trustees ("Board") of Brinson Series Trust (the "Trust") and relates to the proposal with respect to the above-referenced portfolio (the "Fund"), a series of the Trust. The undersigned hereby appoints as proxies Rita Rubin and Marissa Duran and each of them (with power of substitution) to represent and vote the shares of the undersigned held as of the record date in the Fund at the Special Meeting of Shareholders to be held at 10:00 a.m., Eastern time, on October 18, 2001, at 1285 Avenue of the Americas, 14th Floor, New York, New York 10019-6028, and any adjournment thereof ("Meeting"), with all the power the undersigned would have if personally present. The voting interest represented by this card will be voted as instructed. If you do not indicate a choice, this proxy shall be deemed to grant authority to vote "FOR" the proposal relating to the Fund, with discretionary power to vote upon such other business as may properly come before the Meeting. YOUR VOTE IS IMPORTANT. Please date and sign the reverse side and return it promptly in the enclosed envelope. This voting instruction card must be dated and signed exactly as instructed. When properly signed, the voting interest represented by this card will be voted as instructed below. If no instruction is given for the proposal, voting will be "FOR" the proposal. The Board recommends that you vote "FOR" the following proposal: 1. To approve an Agreement and Plan FOR AGAINST ABSTAIN of Acquisition and Termination providing for the transfer of all of the assets of the Fund to the corresponding series of Alliance Variable Products Series Fund, Inc., as described in the Prospectus/Proxy Statement ("Alliance Portfolio"), in exchange for shares of the Alliance Portfolio and the assumption by the Alliance Portfolio of the stated liabilities of the Fund, and the distribution of such shares to the shareholders of the Fund and liquidation and dissolution of the Fund. PLEASE DATE AND SIGN THE REVERSE SIDE OF THIS CARD Sign exactly as name appears hereon. ________________________________________ Signature ________________________________________ Date BRINSON SERIES TRUST [BALANCED PORTFOLIO] [GLOBAL EQUITY PORTFOLIO] [GLOBAL INCOME PORTFOLIO] [GROWTH AND INCOME PORTFOLIO] [GROWTH PORTFOLIO] [HIGH GRADE FIXED INCOME PORTFOLIO] [HIGH INCOME PORTFOLIO] [SMALL CAP PORTFOLIO] [STRATEGIC INCOME PORTFOLIO] [SPECIAL MEETING OF SHAREHOLDERS] October 18, 2001 [Insurance Company Name] This voting instruction card is solicited on behalf of the above-referenced Insurance Company (the "Company") and by the Board of Trustees ("Board") of Brinson Series Trust (the "Trust") and relates to the proposal with respect to the above-referenced Portfolio (the "Fund"), a series of the Trust. The undersigned hereby instructs the Company to vote all shares of the Fund, which are held in the account of the undersigned at the Special Meeting of Shareholders to be held on October 18, 2001, at the offices of the Trust and any adjournment thereof ("Meeting"), with all the power the undersigned would have if personally present. The voting interest represented by this card will be voted as instructed. If you do not indicate a choice, this proxy shall be deemed to grant authority to vote "FOR" the proposal relating to the Fund, with discretionary power to vote upon such other business as may properly come before the Meeting. YOUR VOTE IS IMPORTANT. Please date and sign the reverse side and return it promptly in the enclosed envelope. When properly signed, the voting interest represented by this card will be directed as instructed below. If no instruction is given for the proposal, voting will be directed "FOR" the proposal. The Board recommends that you direct a vote "FOR" the following proposal: 1. To approve an Agreement FOR AGAINST ABSTAIN and Plan of Acquisition and Termination providing for the transfer of all of the assets of the Fund to the corresponding series of Alliance Variable Products Series Fund, Inc., as described in the Prospectus/Proxy Statement ("Alliance Portfolio"), in exchange for shares of the Alliance Portfolio and the assumption by the Alliance Portfolio of the stated liabilities of the Fund, and the distribution of such shares to the shareholders of the Fund and liquidation and dissolution of the Fund. PLEASE DATE AND SIGN THE REVERSE SIDE OF THIS CARD For individual Contract Owners, sign your name exactly as it appears on this card. For joint Contract Owners, either party my sign, but the name of the party signing should conform exactly to the name shown on this card. For all other Contract Owners, the name and the capacity of the individual signing should be indicated, unless it is reflected in the form of registration. Sign exactly as name appears hereon. ---------------------------------------- Signature ---------------------------------------- Signature (Joint) ---------------------------------------- Date