सिटिजन्स म्युचुअल फण्ड - २ को जेष्ठ मसान्तको अपरीष्कृत वित्तीय विवरणCitizens Mutual Fund - 2: Unaudited Financial Statement as of Jestha End 2083

Citizens Mutual Fund - 2

A 7-year scheme operating from 2076/02/22 to 2083/03/21, having received approval for scheme operation from Nepal Securities Board on 2076/01/06, in accordance with the Securities Act, 2063 and Collective Investment Scheme Regulations, 2067.

Unaudited Financial Statement as of Jestha End 2083

Details of Net Asset Value

Description Net Asset Value as of Jestha End 2083 (Rs.) Net Asset Value as of Baisakh End 2083 (Rs.)

a. Securities and Other Investments

1. Listed Securities	444,836,059	461,883,519
2. Securities yet to be listed	2,845,957	1,918,244

3. Debentures/Bonds - -

4. Fixed Deposits - -

Total (a) 447,682,016 463,801,763

b. Current Assets

Bank Balance	112,346,329	74,293,371
Other Assets	6,005,812	3,678,075
Total (b)	128,352,141	110,971,446

c. Current Liabilities

Other Liabilities	840,313	817,668
Total (c)	840,313	817,668
Total Assets (a)+(b)-(c)	575,193,844	573,955,542
Less: Management Fee Payable	1,851,997	828,240
Scheme Management and Depository Fee	39,313	17,000

Fund Supervisor Fee - -

Net Assets	573,302,534	573,102,302
Total Units Issued	58,000,000	58,000,000

Net Asset Value Per Unit 10।17 10।23

Income and Expense Statement as of Jestha End 2083

Description As of Jestha End 2083 (Rs.) As of Baisakh End 2083 (Rs.)

Income

Realized Gain/(Loss)	(4,615,465)	(2,414,466)
Unrealized Gain/(Loss)	3,239,073	3,452,719
Total Income (a)	(1,376,392)	1,038,233

Expenses

Information Publication and Other Administrative Expenses	220,444	203,815
Bank Charges	2,711	2,288
Stock Exchange Annual Fee	45,617	41,370
Scheme Management and Depository Fee	8,814,917	8,051,540
Fund Supervisor Fee	270,000	243,750
Scheme Audit Fee	123,712	112,996
CDSC Annual Fee	109,478	99,286
Total Expenses (b)	9,646,960	8,754,245
Total Income/(Expense) (a)-(b)	(11,023,362)	(7,715,912)

Investment Details as of Jestha End 2083

Investment in Listed Securities

S.N. Investment Number (Units) Market Value (Rs.)

a. Commercial Banks

Global IME Bank Limited	305,166	101,761,169
Himalayan Bank Limited	45,000	14,690,500
Nepal Bank Limited	15,000	4,038,000
Everest Bank Limited	36,329	25,256,667
Prime Commercial Bank Limited	79,758	19,030,259
Standard Chartered Bank Nepal Limited	28,014	16,183,887
Sanima Bank Limited	24,367	8,225,655

b. Development Banks

Narayani Development Bank Limited	21,500	11,027,500
Garima Bikas Bank Limited	29,241	12,076,361
Salapa Bikas Bank Limited	9,316	6,996,113
Shine Resunga Development Bank Limited	15,000	6,929,000
Kamana Sewa Bikas Bank Limited	13,441	5,042,662

c. Financial Institutions

Manjushree Finance Limited 4,500 3,465,000

d. Microfinance Financial Institutions

Chhimek Laghubitta Bittiya Sanstha Limited	45,523	41,476,005
Matribhumi Laghubitta Bittiya Sanstha Limited	5,553	4,992,147
Sana Kisan Bikas Laghubitta Bittiya Sanstha Limited	7,527	5,475,105
Laxmi Laghubitta Bittiya Sanstha Limited	10,000	18,628,000
Swabalamban Laghubitta Bittiya Sanstha Limited	7,001	7,388,638
Swarojgar Laghubitta Bittiya Sanstha Limited	10,131	8,258,711
Infinity Laghubitta Bittiya Sanstha Limited	21,887	20,111,694

e. Hydropower Companies

Green Ventures Limited 12,550 6,136,950

Apollo Hydropower Limited 423 192,719

Kalinchok Hydropower Limited 371 315,486

Solu Hydropower Limited 7,631 4,881,471

Bhujung Hydropower Limited 737 617,606

Suryakunda Hydro Electric Limited 327 282,590

Rij Line Energy Limited 624 621,428

Super Khudi Hydropower Limited 734 697,553

Shikhar Power Development Limited 199 752,247

Sahash Urja Limited	11,916	13,119,360
Himal Dolakha Hydropower Company Limited	10,000	2,236,000
Ankhukhola Jalvidhyut Company Limited	6,000	2,454,600
Singati Hydro Energy Limited	7,000	2,172,100
Shiv Shree Hydropower Limited	15,000	3,178,500
Universal Power Company Limited	1,000	3,285,000
Union Hydropower Limited	10,000	12,414,000
United Modi Hydropower Limited	51,360	30,456,332

f. Life Insurance Companies

National Life Insurance Company Limited	24,103	14,020,715
Suryajyoti Life Insurance Company Limited	5,010	2,159,310
Asian Life Insurance Company Limited	4,752	2,147,904
San Nepal Life Insurance Company Limited	8,852	3,960,403

g. Non-Life Insurance Companies

Neco Insurance Company Limited 2,147 1,393,918

h. Hotels and Tourism

Hotel Forest Inn Limited	2,147	2,481,314
Chandragiri Hills Limited	5,234	4,120,205
Soaltee Hotel Limited	25,756	13,006,780

i. Manufacturing and Processing

Himalayan Distillery Limited	5,000	5,776,500
Palpa Cement Limited	2,531	1,883,064
Sopan Pharmaceuticals Limited	1,131	1,026,713
Sarvottam Cement Limited	16,517	13,811,689

Bottlers Nepal Limited 110 2,164,500

Shivam Cements Limited 1,360 8,166,104

j. Others

Nepal Reinsurance Company Limited 3,000 3,126,000

k. Investment

Nagarik Lagani Kosh 3,811 6,788,151

l. Collective Investment Schemes

NIBL Samriddhi Fund	2	200,300	1,808,109
NIBL Growth Fund	75,550	7,003,051
NIBL Stable Fund	67,502	6,381,319
NMB Hybrid Fund L2	500,000	4,850,000
Reliable Samriddhi Yojana	241,100	2,573,203
Sunrise Focused Equity Fund	83,100	8,377,488
Total	4,008,255	444,836,059

Notes :

a. The scheme's investment is calculated based on the valuation policy adopted by the scheme manager, in accordance with the Collective Investment Scheme Regulations, 2067 and Collective Investment Scheme Directive, 2069.

b. The cost price (including brokerage commission and transaction fees) of the scheme's investments, including listed and unlisted shares and debentures, as of Jestha end 2083, is Rs. 444,442,942.