Monthly Performance Update – April 2016

FUND DESCRIPTION

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The TwinRock Value Opportunity Fund is a credit investment fund focused on the debt obligations of corporate borrowers. The fund invests in bonds and loans of corporate issuers in the high grade and non-investment grade rating categories. The fund seeks to deliver steady income and in appropriate market conditions capital appreciation by holding securities with substantial yields which are remote from default. The fund employs leverage to enhance return and may invest in equities and derivatives at the fund manager’s discretion. The fund does not compete with a benchmark; the fund seeks absolute returns which exceed long-term equity averages, with the substantially lower risk and volatility that is associated with higher quality bonds.

Quarterly Update & Market Outlook

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Credit and Equity markets remain fragile in our view. Our bias remains that the credit cycle widening which began in June 2014 reached a climax in Q1 2016 as evident in the capitulation in bond prices of weakest segments (Energy, Industrials) in the High Yield bond market. We would approach further volatility in bond prices – particularly in the mid-quality BB rating category opportunistically – particularly if such volatility derives from central bank fears or interest rate movements.

The portfolio has benefited from the duration and a broad-based compression of yields and correspondingly, enhanced returns have been achieved with largely investment grade quality bonds (with the lower risk associated with such positions). While maintaining a long bias towards high-quality names, the focus will be shifted to segments recovering from damage in 2015, where greater yields remain at the shorter duration associated with High Yield.

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Alexander Philips

Chief Executive Officer

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