0000881773-24-000002.txt : 20240105 0000881773-24-000002.hdr.sgml : 20240105 20240105104614 ACCESSION NUMBER: 0000881773-24-000002 CONFORMED SUBMISSION TYPE: N-CEN PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20231031 FILED AS OF DATE: 20240105 DATE AS OF CHANGE: 20240105 EFFECTIVENESS DATE: 20240105 FILER: COMPANY DATA: COMPANY CONFORMED NAME: BNY Mellon Investment Funds V, Inc. CENTRAL INDEX KEY: 0000881773 ORGANIZATION NAME: IRS NUMBER: 000000000 STATE OF INCORPORATION: MD FISCAL YEAR END: 1031 FILING VALUES: FORM TYPE: N-CEN SEC ACT: 1940 Act SEC FILE NUMBER: 811-06490 FILM NUMBER: 24514863 BUSINESS ADDRESS: STREET 1: C/O BNY MELLON INVESTMENT ADVISER, INC. STREET 2: 240 GREENWICH STREET CITY: NEW YORK STATE: NY ZIP: 10286 BUSINESS PHONE: 2129226400 MAIL ADDRESS: STREET 1: C/O BNY MELLON INVESTMENT ADVISER, INC. STREET 2: 240 GREENWICH STREET CITY: NEW YORK STATE: NY ZIP: 10286 FORMER COMPANY: FORMER CONFORMED NAME: DREYFUS PREMIER INVESTMENT FUNDS, INC. DATE OF NAME CHANGE: 20170522 FORMER COMPANY: FORMER CONFORMED NAME: DREYFUS PREMIER INVESTMENT FUNDS INC DATE OF NAME CHANGE: 20080401 FORMER COMPANY: FORMER CONFORMED NAME: DREYFUS PREMIER INTERNATIONAL FUNDS INC DATE OF NAME CHANGE: 20020517 0000881773 S000019790 BNY Mellon Developed Markets Real Estate Securities Fund C000055458 Class A DRLAX C000055459 Class C DGBCX C000055460 Class I DRLIX C000130451 Class Y DRLYX 0000881773 S000019874 BNY Mellon Diversified International Fund C000055763 Class A DFPAX C000055764 Class C DFPCX C000055765 Class I DFPIX C000163519 Class Y DDIFX N-CEN 1 primary_doc.xml X0404 N-CEN LIVE 0000881773 XXXXXXXX 811-06490 false false N-1A S000019790 C000055458 C000055459 C000055460 C000130451 S000019874 C000055763 C000055764 C000055765 C000163519 BNY Mellon Investment Funds V, Inc. 811-06490 0000881773 549300E6YYE1FQWV1O19 240 Greenwich Street New York 10286-1048 US-NY US 212.922.6400 BNY Mellon Investment Adviser, Inc. 200 Park Avenue New York 10166-0039 212.922.6400 Compliance policies and procedures and related items. BNY Mellon Investment Adviser, Inc. 240 Greenwich Street New York 10286-1048 212.922.6400 Organizational documents, board meeting minutes and materials, SEC filings and administration and accounting records. The Bank of New York Mellon 103 Bellevue Parkway Wilmington 19809-3701 212.495.1784 Administration and accounting records. The Bank of New York Mellon 240 Greenwich Street New York 10286-1048 212.495.1784 Records relating to custody of fund assets. BNY Mellon Securities Corporation 240 Greenwich Street New York 10286-1048 212.922.6400 Records relating to advertising and sales material. BNY Mellon Transfer, Inc. 240 Greenwich Street New York 102861048 212.922.6400 Records relating to the record holders of fund shares and purchases and sales of fund shares. BNY Mellon Investment Servicing (US), Inc. 118 Flanders Road Westborough 01581-1722 800.441.9800 Records relating to the record holders of fund shares and purchases and sales of fund shares. CenterSquare Investment Management LLC 630 West Germantown Pike Plymouth Meeting 19462-1075 610.834.9500 With respect to BNY Mellon Developed Markets Real Estate Securities Fund, records relating to decisions to buy/sell securities and the execution thereof. The Bank of New York Mellon 240 Greenwich Street New York 10286-1048 212.922.6400 With respect to BNY Mellon Diversified International Fund, records relating to decisions to buy/sell securities and the execution thereof. N N N-1A 3 Y Gina D. France N/A N Peggy C. Davis N/A N Robin A. Melvin N/A N Joan L. Gulley N/A N Joseph S. DiMartino N/A N Joseph W. Connolly 001144952 200 Park Avenue New York 10166-0039 XXXXXX N N N N N BNY Mellon Securities Corporation 008-13801 000000231 N/A Y N Ernst & Young LLP 42 254900H1VLSDPE6LJK37 N N N N N N BNY Mellon Developed Markets Real Estate Securities Fund S000019790 549300ZNDDIWU1ZNWJ83 N 4 0 0 N/A N N Y N N The Bank of New York Mellon HPFHU0OQ28E4N0NFVK49 Y N Revenue sharing split 5338951.24 13840.83 Rule 12d1-1 (17 CFR 270.12d1-1) Rule 22d-1 (17 CFR 270.22d-1) Rule 32a-4 (17 CFR 270.32a-4) Rule 18f-4 (17 CFR 270.18f-4) Rule 18f-4(c)(4) (17CFR 270.18f-4(c)(4)) Y Y N N BNY Mellon Investment Adviser, Inc. 801-8147 000105642 54930067A504FBYASH16 N CenterSquare Investment Management LLC 801-111965 000290078 549300472EWJAQJ5WO23 N N BNY Mellon Transfer, Inc. 84-06102 N/A Y N BNY Mellon Investment Servicing (US) Inc. 84-01761 549300CFZQLI9QMJ1Z03 Y Y N ICE Data Pricing & Reference Data, LLC N/A TIN: 13-3668779 N ITG Analytics, Inc. N/A TIN: 76-0809350 N N The Bank of New York Mellon HPFHU0OQ28E4N0NFVK49 Y N Self - rule 17f-2 (17 CFR 270.17f-2) UniCredit Bank Austria AG D1HEB8VEU6D9M8ZUXG17 AT N Y Foreign custodian - rule 17f-5 (17 CFR 270.17f-5) Citigroup Pty Limited MLU0ZO3ML4LN2LL2TL39 AU N Y Foreign custodian - rule 17f-5 (17 CFR 270.17f-5) The Bank of New York Mellon SA/NV 549300OZ46BRLZ8Y6F65 BE Y Y Foreign custodian - rule 17f-5 (17 CFR 270.17f-5) The Bank of New York Mellon SA/NV CGYP50QBGGR6NCHTSN68 BE Y Y Foreign custodian - rule 17f-5 (17 CFR 270.17f-5) Citibank N.A., Brazil 6SHGI4ZSSLCXXQSBB395 BR N Y Foreign custodian - rule 17f-5 (17 CFR 270.17f-5) CIBC Mellon Trust Company (CIBC Mellon) 549300IYUUH221WBZ505 CA Y Y Foreign custodian - rule 17f-5 (17 CFR 270.17f-5) Credit Suisse (Switzerland) Ltd. 549300CWR0W0BCS9Q144 CH N Y Foreign custodian - rule 17f-5 (17 CFR 270.17f-5) Clearstream Banking S.A. N/A DE N Y Foreign custodian - rule 17f-5 (17 CFR 270.17f-5) Banco Bilbao Vizcaya Argentaria, S.A. K8MS7FD7N5Z2WQ51AZ71 ES N Y Foreign custodian - rule 17f-5 (17 CFR 270.17f-5) Skandinaviska Enskilda Banken AB (Publ) F3JS33DEI6XQ4ZBPTN86 FI N Y Foreign custodian - rule 17f-5 (17 CFR 270.17f-5) BNP Paribas Securities Services S.C.A. N/A FR N Y Foreign custodian - rule 17f-5 (17 CFR 270.17f-5) The Bank of New York Mellon N/A GB Y Y Foreign custodian - rule 17f-5 (17 CFR 270.17f-5) The Bank of New York Mellon HPFHU0OQ28E4N0NFVK49 GB Y Y Foreign custodian - rule 17f-5 (17 CFR 270.17f-5) BNP Paribas SA R0MUWSFPU8MPRO8K5P83 GR N Y Foreign custodian - rule 17f-5 (17 CFR 270.17f-5) The Hongkong and Shanghai Banking CorporationLimited 2HI3YI5320L3RW6NJ957 HK N Y Foreign custodian - rule 17f-5 (17 CFR 270.17f-5) The Bank of New York Mellon N/A IE Y Y Foreign custodian - rule 17f-5 (17 CFR 270.17f-5) Intesa Sanpaolo S.p.A. N/A IT N Y Foreign custodian - rule 17f-5 (17 CFR 270.17f-5) MUFG Bank, Ltd. C3GTMMZIHMY46P4OIX74 JP N Y Foreign custodian - rule 17f-5 (17 CFR 270.17f-5) Deutsche Bank AG 7LTWFZYICNSX8D621K86 KR N Y Foreign custodian - rule 17f-5 (17 CFR 270.17f-5) Banco Nacional De Mexico S.Am Integrante Del Grupo Financiero Banamex 6SHGI4ZSSLCXXQSBB395 MX N Y Foreign custodian - rule 17f-5 (17 CFR 270.17f-5) The Bank of New York Mellon SA/NV N/A NL Y Y Foreign custodian - rule 17f-5 (17 CFR 270.17f-5) Skandinaviska Enskilda Banken AB (Publ) F3JS33DEI6XQ4ZBPTN86 NO N Y Foreign custodian - rule 17f-5 (17 CFR 270.17f-5) The Hongkong and Shanghai Banking CorporationLimited 213800GJYUJERRTNRE86 NZ N Y Foreign custodian - rule 17f-5 (17 CFR 270.17f-5) Standard Chartered Bank Philippines Branch N/A PH N Y Foreign custodian - rule 17f-5 (17 CFR 270.17f-5) Deutsche Bank AG 7LTWFZYICNSX8D621K86 PH N Y Foreign custodian - rule 17f-5 (17 CFR 270.17f-5) Bank Polska Kasa Opieki S.A. 5493000LKS7B3UTF7H35 PL N Y Foreign custodian - rule 17f-5 (17 CFR 270.17f-5) Skandinaviska Enskilda Banken AB (Publ) F3JS33DEI6XQ4ZBPTN86 SE N Y Foreign custodian - rule 17f-5 (17 CFR 270.17f-5) Standard Chartered Bank (Singapore) Limited 549300MDYVVHJ8D1DW28 SG N Y Foreign custodian - rule 17f-5 (17 CFR 270.17f-5) The Hongkong and Shanghai Banking CorporationLimited MLU0ZO3ML4LN2LL2TL39 TH N Y Foreign custodian - rule 17f-5 (17 CFR 270.17f-5) The Standard Bank of South Africa Limited QFC8ZCW3Q5PRXU1XTM60 ZA N Y Foreign custodian - rule 17f-5 (17 CFR 270.17f-5) N BNY Mellon Transfer, Inc. 84-06102 Y N N BNY Mellon Investment Adviser, Inc. 54930067A504FBYASH16 Y N The Bank of New York Mellon HPFHU0OQ28E4N0NFVK49 Y Y N BNY Mellon Capital Markets, LLC 008-35255 000017454 VJW2DOOHGDT6PR0ZRO63 0.00 BNY Mellon Securities Corporation 008-13801 000000231 N/A 0.00 Pershing Advisor Solutions LLC 008-47425 000036671 549300KTC63JRN36GZ84 0.00 Pershing LLC 008-17574 000007560 ZI8Q1A8EI8LQFJNM0D94 0.00 BNY Mellon Asset Management Canada Ltd. 008-00000 N/A N/A CA 0.00 BNY Mellon Investment Management Australia Limited 008-00000 N/A 2ZQTMYGDRJZ57CRSPU33 AU 0.00 BNY Mellon Investment Management EMEA Limited 008-00000 N/A 213800X5NCNIAF9USD75 GB 0.00 BNY Mellon Investment Management Hong Kong Limited 008-00000 000169689 N/A HK 0.00 BNY MELLON SERVICOS FINACEIROS DISTRIBUIDORA DE TITULOS E VALORES MOBILIARIOS (DTVM) S.A 008-00000 N/A N/A BR 0.00 Pershing (Channel Islands) Limited 008-00000 N/A 2138009CM5DCI2OQW132 GB 0.00 Pershing Limited 008-00000 N/A 213800R6YVGU4VP7XK84 GB 0.00 Pershing Securities Canada Limited 008-00000 N/A 5493000WV47FDC28QG89 CA 0.00 Pershing Securities International Limited 008-00000 N/A 549300PPJGN9E26TI110 IE 0.00 Pershing Securities Limited 008-00000 N/A 549300NC3GURN0AEZU06 GB 0.00 The Bank of New York Mellon Securities Company Japan Limited 008-00000 N/A N/A JP 0.00 The Bank of New York Mellon, S.A., Institucion de Banca Multiple 008-00000 N/A N/A MX 0.00 BNY Mellon Fund Management (Luxemboug), S.A. 008-00000 000283267 5N2ES2M2WGR2TO0Q5G40 LU 0.00 Pershing Securities Singapore Private Limited 008-00000 N/A N/A SG 0.00 Acquiom Financial LLC 8-69408 000170074 N/A 0.00 TortoiseEcofin Securities, LLC 8-69849 000285411 N/A 0.00 CITIGROUP GLOBAL MARKETS INC. 008-08177 000007059 MBNUM2BPBDO7JBLYG310 42621.00 LIQUIDNET, INC. 008-52461 000103987 213800HSKBBO1GCVRG79 37981.00 J.P. MORGAN SECURITIES LLC 008-35008 000000079 ZBUT11V806EZRVTWT807 28140.00 UBS SECURITIES LLC 008-22651 000007654 T6FIZBDPKLYJKFCRVK44 23545.00 WELLS FARGO SECURITIES, LLC 008-65876 000126292 VYVVCKR63DVZZN70PB21 22336.00 MERRILL LYNCH, PIERCE, FENNER & SMITH INCORPORATED 008-07221 000007691 8NAV47T0Y26Q87Y0QP81 21320.00 SCOTIA CAPITAL (USA) INC. 008-03716 000002739 549300BLWPABP1VNME36 17537.00 MORGAN STANLEY & CO. LLC 008-15869 000008209 9R7GPTSO7KV3UQJZQ078 14909.00 MIZUHO SECURITIES USA LLC 008-37710 000019647 7TK5RJIZDFROZCA6XF66 13775.00 RBC CAPITAL MARKETS, LLC 008-45411 000031194 549300LCO2FLSSVFFR64 11711.00 327787.00 CITIGROUP GLOBAL MARKETS INC. 008-08177 000007059 MBNUM2BPBDO7JBLYG310 79882012.00 LIQUIDNET, INC. 008-52461 000103987 213800HSKBBO1GCVRG79 70413619.00 MERRILL LYNCH, PIERCE, FENNER & SMITH INCORPORATED 008-07221 000007691 8NAV47T0Y26Q87Y0QP81 40585090.00 WELLS FARGO SECURITIES, LLC 008-65876 000126292 VYVVCKR63DVZZN70PB21 33208282.00 J.P. MORGAN SECURITIES LLC 008-35008 000000079 ZBUT11V806EZRVTWT807 30542903.00 RAYMOND JAMES & ASSOCIATES, INC. 008-10999 000000705 U4ONQX15J3RO8XCKE979 30330706.00 UBS SECURITIES LLC 008-22651 000007654 T6FIZBDPKLYJKFCRVK44 18399955.00 MORGAN STANLEY & CO. LLC 008-15869 000008209 9R7GPTSO7KV3UQJZQ078 18160467.00 EVERCORE GROUP L.L.C. 008-49830 000042405 5493008F0LRLS5N8LZ81 12401092.00 GOLDMAN SACHS & CO. LLC 008-00129 000000361 FOR8UP27PHTHYVLBNG30 11060865.00 425961537.00 Y 312741842.00 Committed 738000000.00 Uncommitted 300000000.00 N N N N BNY Mellon Diversified International Fund S000019874 549300ZK5CMWMQT65435 N 4 0 0 Fund of Funds N N Y N The Bank of New York Mellon HPFHU0OQ28E4N0NFVK49 Y N Revenue sharing split 0.00 0.00 Rule 12d1-1 (17 CFR 270.12d1-1) Rule 22d-1 (17 CFR 270.22d-1) Rule 32a-4 (17 CFR 270.32a-4) Rule 18f-4(c)(4) (17CFR 270.18f-4(c)(4)) Y Y N N BNY Mellon Investment Adviser, Inc. 801-8147 000105642 54930067A504FBYASH16 N BNY Mellon Transfer, Inc. 84-06102 N/A Y N BNY Mellon Investment Servicing (US) Inc. 84-01761 549300CFZQLI9QMJ1Z03 Y Y N ICE Data Pricing & Reference Data, LLC N/A TIN: 13-3668779 N N The Bank of New York Mellon HPFHU0OQ28E4N0NFVK49 Y N Self - rule 17f-2 (17 CFR 270.17f-2) The Hongkong and Shanghai Banking CorporationLimited 2HI3YI5320L3RW6NJ957 HK N Y Foreign custodian - rule 17f-5 (17 CFR 270.17f-5) N BNY Mellon Transfer, Inc. 84-06102 Y N N BNY Mellon Investment Adviser, Inc. 54930067A504FBYASH16 Y N The Bank of New York Mellon HPFHU0OQ28E4N0NFVK49 Y Y N BNY Mellon Capital Markets, LLC 008-35255 000017454 VJW2DOOHGDT6PR0ZRO63 0.00 BNY Mellon Securities Corporation 008-13801 000000231 N/A 0.00 Pershing Advisor Solutions LLC 008-47425 000036671 549300KTC63JRN36GZ84 0.00 Pershing LLC 008-17574 000007560 ZI8Q1A8EI8LQFJNM0D94 0.00 BNY Mellon Asset Management Canada Ltd. 008-00000 N/A N/A CA 0.00 BNY Mellon Investment Management Australia Limited 008-00000 N/A 2ZQTMYGDRJZ57CRSPU33 AU 0.00 BNY Mellon Investment Management EMEA Limited 008-00000 N/A 213800X5NCNIAF9USD75 GB 0.00 BNY Mellon Investment Management Hong Kong Limited 008-00000 000169689 N/A HK 0.00 BNY MELLON SERVICOS FINACEIROS DISTRIBUIDORA DE TITULOS E VALORES MOBILIARIOS (DTVM) S.A 008-00000 N/A N/A BR 0.00 Pershing (Channel Islands) Limited 008-00000 N/A 2138009CM5DCI2OQW132 GB 0.00 Pershing Limited 008-00000 N/A 213800R6YVGU4VP7XK84 GB 0.00 Pershing Securities Canada Limited 008-00000 N/A 5493000WV47FDC28QG89 CA 0.00 Pershing Securities International Limited 008-00000 N/A 549300PPJGN9E26TI110 IE 0.00 Pershing Securities Limited 008-00000 N/A 549300NC3GURN0AEZU06 GB 0.00 The Bank of New York Mellon Securities Company Japan Limited 008-00000 N/A N/A JP 0.00 The Bank of New York Mellon, S.A., Institucion de Banca Multiple 008-00000 N/A N/A MX 0.00 BNY Mellon Fund Management (Luxemboug), S.A. 008-00000 000283267 5N2ES2M2WGR2TO0Q5G40 LU 0.00 Pershing Securities Singapore Private Limited 008-00000 N/A N/A SG 0.00 0.00 0.00 N 248908001.00 Committed 738000000.00 Uncommitted 300000000.00 N N N N true INTERNAL CONTROL RPT 2 eyconsent092-12222023.htm

 

 

 

 

 

Report of Independent Registered Public Accounting Firm

 

 

To the Shareholders and Board of Directors of

BNY Mellon Investment Funds V, Inc.

 

In planning and performing our audits of the financial statements of BNY Mellon Developed Markets Real Estate Securities Fund (formerly, BNY Mellon Global Real Estate Securities Fund) and BNY Mellon Diversified International Fund (two of the funds constituting BNY Mellon Investment Funds V, Inc.) (the Company) as of and for the year ended October 31, 2023, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (PCAOB), we considered the Company’s internal control over financial reporting, including controls over safeguarding securities, as a basis for designing our auditing procedures for the purpose of expressing our opinion on the financial statements and to comply with the requirements of Form N-CEN, but not for the purpose of expressing an opinion on the effectiveness of the Company’s internal control over financial reporting. Accordingly, we express no such opinion.

 

The management of the Company is responsible for establishing and maintaining effective internal control over financial reporting. In fulfilling this responsibility, estimates and judgments by management are required to assess the expected benefits and related costs of controls. A company’s internal control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with U.S. generally accepted accounting principles. A company’s internal control over financial reporting includes those policies and procedures that (1) pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of the company; (2) provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with U.S. generally accepted accounting principles, and that receipts and expenditures of the company are being made only in accordance with authorizations of management and directors of the company; and (3) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of a company’s assets that could have a material effect on the financial statements.

 

Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate.

 

A deficiency in internal control over financial reporting exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control over financial reporting, such that there is a reasonable possibility that a material misstatement of the company’s annual or interim financial statements will not be prevented or detected on a timely basis.

 

Our consideration of the Company’s internal control over financial reporting was for the limited purpose described in the first paragraph and would not necessarily disclose all deficiencies in internal control that might be material weaknesses under standards established by the PCAOB. However, we noted no deficiencies in the Company’s internal control over financial reporting and its operation, including controls over safeguarding securities that we consider to be a material weakness as defined above as of October 31, 2023.

 

This report is intended solely for the information and use of management and the Board of Directors of BNY Mellon Investment Funds V, Inc. and the Securities and Exchange Commission and is not intended to be and should not be used by anyone other than these specified parties.

 

/s/ ERNST & YOUNG LLP

 

 

 

New York, New York

December 22, 2023