Core Viewpoint - Commerce Split Corp. is planning a share split of its Capital Shares and an increase in targeted distributions, reflecting strong company performance [1] Share Split Details - Capital shareholders of record on March 6, 2026, will receive 10 additional Capital Shares for every 100 held, pending approval from the Toronto Stock Exchange [2] - The share split is a non-taxable event and will not result in fractional Capital Shares being issued [5] Distribution Increase - The targeted monthly distribution on Capital Shares will increase from $0.05 per share ($0.60 annually) to $0.075 per share ($0.90 annually), representing a 65% increase in total distributions [3] - After the share split, the new annual distribution rate will yield approximately 12.77%, compared to the current yield of about 7.04% [4] Trading Information - Capital Shares are expected to begin trading on an ex-split basis on or about March 6, 2026 [5] - The impact of the share split will be reflected in the next reported net asset value per unit following the effective date [5] Investment Focus - The Company invests in common shares of Canadian Imperial Bank of Commerce, a Canadian financial institution [6]

Core Viewpoint - Partners Value Split Corp. reported a net asset value per unit of $157.55 as of June 30, 2025, reflecting a strong financial position and growth in income and comprehensive income compared to the previous year [1][2]. Financial Performance - Income available for distribution for the six months ended June 30, 2025, was $48 million, an increase from $42 million in the prior year, primarily due to higher dividend rates from Brookfield Corporation and Brookfield Asset Management Ltd. [2][4] - Net comprehensive income reached $533 million, significantly up from $159.77 million in the prior period, driven by higher unrealized mark-to-market gains on shares of Brookfield Corporation and Brookfield Asset Management [2][4]. - The fair value of Brookfield Corporation shares was $61.85 as of June 30, 2025, up from $57.45 at the end of 2024, while Brookfield Asset Management shares had a fair value of $55.28, compared to $54.19 at the end of 2024 [2][4]. Investment Holdings - As of June 30, 2025, the Company owned 120 million Class A Limited Voting shares of Brookfield Corporation and 30 million Class A Limited Voting shares of Brookfield Asset Management, which generate cash flow through dividend payments [4][5][6]. - The Company's investment in Brookfield Corporation represents approximately an 8% interest, while the investment in Brookfield Asset Management represents about a 2% interest [5][6]. Dividend Information - The Company reported distributions paid on senior preferred shares and debentures amounting to $16.87 million for the six months ended June 30, 2025, compared to $15.83 million in the prior year [4]. - Income available for distribution to junior preferred and capital shares was $31.39 million, up from $26.55 million in the previous year [4]. Asset Management Overview - Brookfield Corporation is recognized as a leading global investment firm focused on long-term wealth creation across three core businesses: asset management, wealth solutions, and operating businesses [5]. - Brookfield Asset Management Ltd. is noted for managing over $1 trillion in assets across various sectors, including real estate, infrastructure, and private equity [6].