Environment=PROD|Report Date=2015-01-05|Record Count=4 Symbol|Issue Name|Issue Type|Currency|Outstanding Shares|Corporate Action Type|Corporate Action ID|Corporate Action Status|Cancellation Reason|Declaration Date|Updated Date|Frequency|Ex-Date|Record Date|Payment Date|Cash Amount|Stock Amount|Rights Exercise Price|Rights Expiration Date|Notes IVAL|ValueShares International Quantitative Value ETF|ETF|USD|100000|Cash Dividend|491|Unchanged||2014-12-26|2014-12-26|One Time/Special|2014-12-29|2014-12-31|2015-01-05|0.05180|||| QVAL|ValueShares U.S. Quantitative Value ETF|ETF|USD|904000|Cash Dividend|482|Unchanged||2014-12-26|2014-12-26|One Time/Special|2014-12-29|2014-12-31|2015-01-05|0.04006||||