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Citadel Income Fund T.CTF.UN

Alternate Symbol(s):  CTFUF

Citadel Income Fund (the Trust) is a Canada-based closed-end investment trust. The Trust’s investment objectives are to provide its Unitholders with a stable stream of monthly distributions and to preserve and potentially enhance the Net Asset Value (NAV) of the Fund. The Trust invests in a diversified portfolio of securities with the focus on income generation consisting of equity securities, of principally larger capitalization companies traded on a recognized stock exchange; debt securities with a focus on yield enhancement, with a minimum of 80% of debt securities invested in investment grade debt rated BBB or higher, and income funds. The Fund's portfolio is managed by Vestcap Investment Management Inc. Artemis Investment Management Limited is the investment fund manager of the Fund.


TSX:CTF.UN - Post by User

Bullboard Posts
Comment by Intellectualon Feb 29, 2012 8:33pm
221 Views
Post# 19608345

RE: What's wrong with CTF?

RE: What's wrong with CTF?

The problem is that if all warrants are exercised, then the NAV will plunge from the latest reported $5.14 all the way down to $4.52 due to dilution. Anyone purchasing units at $4.00 will be getting an 11.5% discount to NAV, not the current 22.1%.  The discount is still very enticing, but keep in mind that management is clearly not acting in the best interests of unitholders, as evidenced by their issuance of warrants at such a massive discount to prevailing NAV. Also, keep in mind that these units have historically traded at about an 11% discount to NAV.

It appears that investors, including myself, are proceeding with caution despite what appears to be very good value.

What is fascinating is that management, in their blatantly obvious attempt at driving up the units above the exercise price, announced a partial redemption of five million units. This was highly disingenious as this will only amount to about 8% of all outstanding units if all warrants are exercised. Unsuspecting unitholders expecting to redeem all their holdings will almost certainly be disappointed as there is likely to be a flood of redemption requests. Not only that, but the NAV to which redeemers are entitled will be the diluted $4.52, not the current $5.14! Does management think we are fools?

Think about it: Units are being issued for $4.00 per unit via warrants, but being purchased at full NAV via redemptions! Management, of course, realizes that it is in their best interests to allow five million redemptions if it results in 30 million extra units on the market. 

Personally, I wonder if all warrants will be exercised even if the units close out of the money (below $4.00). It seems irrational to exercise the warrants when plenty of units are available on the open market at a lower price, but these markets are often non-sensical. In fact, at the last conference call, it was apparent that some unitholders had already exercised their warrants.

 

Bullboard Posts