सिटिजन्स म्युचुअल फण्डको २०८३ बैशाख मसान्तको अपरिष्कृत वित्तीय विवरणCitizens Mutual Fund: Unaudited Financial Statement for Baisakh 2083

Citizens Mutual Fund

Operated under

Citizens Sadabahar Yojana (Khulamukhi)

As per Securities Act, 2063 and Collective Investment Scheme Regulations, 2067

Open-ended scheme allotted on Shrawan 15, 2082, after receiving approval for scheme operation from Nepal Securities Board on 2082/03/02.

Unaudited Financial Statement for Baisakh 2083

Statement of Net Asset Value

Description Net Asset Value as of Baisakh 2083 (Rs.) Net Asset Value as of Chaitra 2082 (Rs.)

a. Investment in Securities and Others

1. Listed Securities	444,301,288	643,420,579
2. Unlisted Securities	2,237,664	2,947,472

3. Debentures / Bonds - -

4. Fixed Deposits	362,137	362,137
Total (a)	446,901,089	646,730,188

b. Current Assets

Bank Balance	11,522,116	75,57,302
Other Assets	41,440,617	28,044,024
Total (b)	52,962,733	103,621,326

c. Current Liabilities

Other Liabilities	137,818	18,67,874
Total (c)	137,818	18,67,874
Net Assets (a) + (b) - (c)	499,725,904	731,933,640
Less: Management Fee Payable	1,037,827	2,112,477
Fund Supervisor Fee	30,600	99,800
Net Assets	498,657,477	729,721,363
Total Units Issued	69,896,142	81,75,524
Net Asset Value Per Unit	10.27	10.40

Income Statement for Baisakh 2083

Description Net Asset Value as of Baisakh 2083 (Rs.) Net Asset Value as of Chaitra 2082 (Rs.)

Income

Realized Gain / (Loss)	42,244,231	30,993,417
Unrealized Gain / (Loss)	(10,176,511)	21,033,270
Total Income (a)	32,067,720	52,026,687

Expenses

Pre-operating Expenses	3,532,260	3,445,053
Scheme Publication and Other Administrative Expenses	1,125,687	1,108,504
Bank and Other Charges	1,111	1,033
Scheme Management and Depository Fees	8,828,103	7,891,025
Fund Supervisor Fee	30,600	35,000
CDSC Annual Fee	16,461	87,863
Scheme Audit Fee	12,461	1,239
Total Expenses (b)	13,546,643	12,568,767
Net Income / (Expense) (a) - (b)	18,521,077	39,457,920

Investment Statement for Baisakh 2083

Investment in Listed Securities

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

a. Commercial Bank

Everest Bank Limited	34,415	1,53,830,969
Himalayan Bank Limited	64,265	1,25,998,412
Machhapuchchhre Bank Limited	28,914	71,98,768
Prime Commercial Bank Limited	110,986	2,26,243,034
Sanima Bank Limited	50,010	1,88,201,115
Siddhartha Bank Limited	21,336	11,523,048
Standard Chartered Bank Limited	41,451	33,288,790

b. Development Bank

Garima Bikas Bank	42,895	91,188,485
Kamana Sewa Bikas Bank Limited	13,000	8,144,000
Salapa Bikas Bank	1,442	1,112,892
Shine Resunga Development Bank Limited	20,847	4,440,000
Muktinath Bikas Bank Limited	64,461	23,617,724
Narayani Development Bank Limited	21,500	20,210,000

c. Microfinance Financial Institution

Chhimek Laghubitta Bikas Bank Limited	43,600	31,711,400
Infinity Laghubitta Bittiya Sanstha Limited	27,913	2,033,655
Swarojgar Laghubitta Bittiya Sanstha Limited	7,140	5,826,954
Sana Kisan Laghubitta Bittiya Sanstha Limited	42,153	32,147,045

d. Hydropower Company

Chilime Hydropower Company Limited	1,529	2,044,240
EDC Hydropower Limited	7,632	3,022,240

Rij Line Energy Limited 786 7,891,144

Bhriguti Hydropower Limited	5,881	2,999,298
Shivar Power Development Limited	1,166	1,211,302

Suryakunda Hydro Electric Limited 381 4,879,222

Solmu Hydropower Limited	8,421	4,777,332
Super Khudi Hydro Electric Limited	2,070	1,060,112
Shiv Shree Hydropower Limited	75,651	5,415,867
Sirdi Group Power Limited	22,000	1,812,000
Mountain Energy Nepal Limited	24,049	24,024,914
Singati Hydro Energy Limited	81,993	6,401,050
United Modi Hydropower Limited	26,750	1,040,850
Sahas Urja Limited	21,211	26,559,273

e. Life Insurance Company

Suryajyoti Life Insurance Company Limited	47,086	1,52,944
National Life Insurance Company Limited	47,086	2,67,842

f. Non-Life Insurance Company

Sagarmatha Lumbini Insurance Company Limited	13,880	7,504,040
Shikhar Insurance Company Limited	5,001	3,060,112
Siddhartha Premier Insurance Limited	2,000	1,420,200

g. Hotel and Tourism

Bandipur Cable Car and Tourism Limited	4,406	3,811,860
Hotel Forest In Limited	1,248	1,569,248
Chandragiri Hills Limited	15,444	1,23,342,444
Soaltee Hotel Limited	43,416	21,478,041

h. Collective Investment Scheme

LL I Large Cap Fund 2,000,000 1,85,440,000

i. Others

Nepal Reinsurance Company Limited	22,470	14,071,226
Himalayan Reinsurance Company Limited	14,440	13,423,200

j. Manufacturing and Processing

Palpa Cement Industries Limited	2,154	2,490,222
Sarbotam Cement Limited	32,521	2,170,289
Himalayan Distillery Limited	15,450	11,111,130

k. Investment

NRNA Infrastructure and Development Limited	4,410	6,70,761
CDES Holdings Limited	4,000	1,076,000
Total	3,203,312	655,301,288

Note:

a. The scheme's investments are calculated as per 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 total value of investments made by the scheme up to Baisakh 2083, including listed and unlisted shares and debentures (including brokerage commission and transaction fees), is Rs. 6,66,188,138.