0001061353falseN-CSR/A 0001061353 2023-11-01 2024-10-31
SECURITIES AND EXCHANGE COMMISSION
CERTIFIED SHAREHOLDER REPORT OF REGISTERED
MANAGEMENT INVESTMENT COMPANIES
Investment Company Act File
No. 811-08777
CREDIT SUISSE HIGH YIELD BOND FUND
(Exact Name of Registrant as Specified in Charter)
Eleven Madison Avenue, New York, New York 10010
(Address of Principal Executive Offices) (Zip Code)
Credit Suisse High Yield Bond Fund
Registrant’s telephone number, including area code: (212)
325-2000
Date of fiscal year end: October 31st
Date of reporting period: November 1, 2023 to October 31, 2024
The Registrant is filing this amendment to its Form
N-CSR
(the “Amendment”) for the period ended October 31, 2024, originally filed with the Securities and Exchange Commission on January 10, 2024 (Accession Number
(the “Original Filing”). This Amendment is filed solely for the purpose of including an exhibit to Exhibit a(5) Change in the registrant’s independent public accountant. Except as set forth above (and the dates included on the signature page and the certifications required by Rule
30a-2(a)
and Rule
30a-2(b)),
the Amendment does not amend, update or change any other information or disclosures contained in the Original Filing. Items 1 through 19 of this Amendment to the Registrant’s Form
N-CSR
are incorporated by reference to the Original Filings.
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934 and the Investment Company Act of 1940, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.
CREDIT SUISSE HIGH YIELD BOND FUND
/s/ Omar Tariq
Name: Omar Tariq
Title: Chief Executive Officer and President
(Principal Executive Officer)
Date: April 15, 2025
Pursuant to the requirements of the Securities Exchange Act of 1934 and the Investment Company Act of 1940, this report has been signed below by the following persons on behalf of the registrant and in the capacities and on the dates indicated.
/s/ Omar Tariq
Name: Omar Tariq
Title: Chief Executive Officer and President
(Principal Executive Officer)
Date: April 15, 2025
/s/ Rose Ann Bubloski
Name: Rose Ann Bubloski
Title: Chief Financial Officer and Treasurer
(Principal Financial Officer)
Date: April 15, 2025
3
EX-99.CERT
EXHIBIT 19(a)(3)
CERTIFICATIONS
I, Rose Ann Bubloski, certify that:
1. I have
reviewed this report on Form N-CSR of Credit Suisse High Yield Bond Fund;
2. Based on my
knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect
to the period covered by this report;
3. Based on my knowledge, the financial statements, and other financial information included in this
report, fairly present in all material respects the financial condition, results of operations, changes in net assets, and cash flows (if the financial statements are required to include a statement of cash flows) of the registrant as of, and for,
the periods presented in this report;
4. The registrants other certifying officer(s) and I are responsible for establishing and
maintaining disclosure controls and procedures (as defined in Rule 30a-3(c) under the Investment Company Act of 1940) and internal control over financial reporting (as defined in Rule 30a-3(d) under the Investment Company Act of 1940) for the registrant and have:
(a) Designed such
disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us
by others within those entities, particularly during the period in which this report is being prepared;
(b) Designed such internal control
over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for
external purposes in accordance with generally accepted accounting principles;
(c) Evaluated the effectiveness of the registrants
disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of a date within 90 days prior to the filing date of this report based on such evaluation; and
4
(d) Disclosed in this report any change in the registrants internal control over
financial reporting that occurred during the period covered by this report that has materially affected, or is reasonably likely to materially affect, the registrants internal control over financial reporting; and
5. The registrants other certifying officer(s) and I have disclosed to the registrants auditors and the audit committee of the
registrants board of directors (or persons performing the equivalent functions):
(a) All significant deficiencies and material
weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrants ability to record, process, summarize, and report financial information; and
(b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrants
internal control over financial reporting.
Date: April 15, 2025
|
/s/ Rose Ann Bubloski |
Rose Ann Bubloski |
Chief Financial Officer and Treasurer |
(Principal Financial Officer) |
5
I, Omar Tariq, certify that:
1. I have reviewed this report on Form N-CSR of Credit Suisse High Yield Bond Fund;
2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to
make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;
3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material
respects the financial condition, results of operations, changes in net assets, and cash flows (if the financial statements are required to include a statement of cash flows) of the registrant as of, and for, the periods presented in this report;
4. The registrants other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and
procedures (as defined in Rule 30a-3(c) under the Investment Company Act of 1940) and internal control over financial reporting (as defined in Rule 30a-3(d) under the
Investment Company Act of 1940) for the registrant and have:
(a) Designed such disclosure controls and procedures, or caused such
disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly
during the period in which this report is being prepared;
(b) Designed such internal control over financial reporting, or caused such
internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with
generally accepted accounting principles;
(c) Evaluated the effectiveness of the registrants disclosure controls and procedures and
presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of a date within 90 days prior to the filing date of this report based on such evaluation; and
(d) Disclosed in this report any change in the registrants internal control over financial reporting that occurred during the period
covered by this report that has materially affected, or is reasonably likely to materially affect, the registrants internal control over financial reporting; and
6
5. The registrants other certifying officer(s) and I have disclosed to the
registrants auditors and the audit committee of the registrants board of directors (or persons performing the equivalent functions):
(a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are
reasonably likely to adversely affect the registrants ability to record, process, summarize, and report financial information; and
(b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrants
internal control over financial reporting.
Date: April 15, 2025
|
/s/ Omar Tariq |
Omar Tariq |
Chief Executive Officer and President |
(Principal Executive Officer) |
7
EX-99.906CERT
EXHIBIT 19(b)
SECTION 906 CERTIFICATIONS
SECTION 906 CERTIFICATION
Omar
Tariq, Chief Executive Officer and President, and Rose Ann Bubloski, Chief Financial Officer and Treasurer, of Credit Suisse High Yield Bond Fund (the Fund), each certify to his or her knowledge that:
(1) The Funds periodic report on Form N-CSR for the period ended October 31, 2024 (the Report)
fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and
(2) The information contained in the
Report fairly presents, in all material respects, the financial condition and results of operations of the Fund.
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/s/ Omar Tariq |
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/s/ Rose Ann Bubloski |
Omar Tariq |
|
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Rose Ann Bubloski |
Chief Executive Officer and President |
|
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Chief Financial Officer and Treasurer |
(Principal Executive Officer) |
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|
(Principal Financial Officer) |
April 15, 2025 |
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April 15, 2025 |
A signed original of this written statement required by Section 906, or other document authenticating,
acknowledging, or otherwise adopting the signature that appears in typed form within the electronic version of this written statement required by Section 906, has been provided to the Fund and will be retained by the Fund and furnished to the
Securities and Exchange Commission or its staff upon request.
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Exhibit 19(a)(5) |
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Changes in the registrants independent public accountant. |
There was a change in the registrants independent public accountant during the reporting period. Per the instructions to
Item 19 of Form N-CSR regarding changes in the registrants independent public accountant.
Changes in
Registrants Certifying Accountant
(a) Dismissal of independent registered public accounting firm
On April 23, 2024, the Board of Trustees (the Board) of Credit Suisse High Yield Bond Fund (the Fund) approved the dismissal of
PricewaterhouseCoopers LLP (PwC) as the independent registered public accounting firm for the Fund, due to PwCs ceasing to be deemed an independent registered public accounting firm with respect to the Fund after April 30,
2024. The Boards decision to approve the dismissal of PwC was recommended by the Audit Committee of the Board.
The reports of PwC on the
Funds financial statements as of and for the two most recent fiscal years ended December 31, 2023 and December 31, 2022 did not contain an adverse opinion or a disclaimer of opinion, and were not qualified or modified as to
uncertainties, audit scope or accounting principles.
During the Funds two most recent fiscal years ended December 31, 2023 and
December 31, 2022 and during the period from the end of the most recently completed fiscal year through April 30, 2024, there were no disagreements between the Fund and PwC on any matter of accounting principles or practices,
financial statement disclosure or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of PwC, would have caused them to make reference to the subject matter of the disagreements in their report on the financial
statements of the Fund for such periods.
During the Funds two most recent fiscal years ended December 31, 2023 and December 31, 2022 and
during the period from the end of the most recently completed fiscal year through April 30, 2024, there were no reportable events (as defined in Item 304(a)(1)(v) of Regulation S-K under the
Securities Exchange Act of 1934, as amended (the 1934 Act)).
The Fund previously provided PwC with a copy of the foregoing
disclosure and requested that PwC furnish the Fund with a letter addressed to the Securities and Exchange Commission stating whether or not its agrees with the statements made by the Fund set forth above. A copy of PwCs letter dated
May 2, 2024 is filed as an Exhibit to this Form N-CSR.
(b) Engagement of new independent registered
public accounting firm
Effective June 19, 2024, Ernst & Young LLP (EY) was engaged as the independent registered public
accounting firm for Credit High Yield Bond Fund (the Fund) for the fiscal year ending December 31, 2024. The engagement of EY was previously approved by the Funds Board of Trustees (the Board) upon the
recommendation of the Audit Committee of the Board.
During the Funds two most recent fiscal years ended December 31, 2022 and
December 31, 2023 and during the period from the end of the most recently completed fiscal year ended December 31, 2023 through June 19, 2024, neither the Fund nor anyone on its behalf consulted with EY, on behalf of the Fund,
regarding the application of accounting principles to a specified transaction (either completed or proposed), the type of audit opinion that might be rendered on the Funds financial statements, or any matter that was either the subject of a
disagreement as defined in Item 304(a)(1)(iv) of Regulation S-K under the 1934 Act and the instructions thereto, or a reportable event, as defined in Item 304(a)(1)(v) of
Regulation S-K under the 1934 Act.
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May 2, 2024
Securities
and Exchange Commission
100 F Street, N.E.
Washington, DC
20549
Commissioners:
We have read the statements made by
Credit Suisse High Yield Bond Fund (copy attached), which we understand will be filed with the Securities and Exchange Commission, pursuant to Item 4.01 of Form 8-K of Credit Suisse High Yield Bond Fund dated
April 23, 2024. We agree with the statements concerning our Firm contained therein.
Very truly yours,
New York, New York
Attachment
PricewaterhouseCoopers LLP,
PricewaterhouseCoopers Center, 300 Madison Avenue, New York, NY 10017
T: (646) 471 3000, www.pwc.com/us
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