गरिमा सुवर्ण योजनाको संक्षिप्त वार्षिक वित्तीय विवरणGarima Subarna Yojana: Audited Financial Statements

Garima Mutual Fund

Open-Ended Scheme operated under the fund

Garima Subarna Yojana

Obtained operation license from Securities Board of Nepal on 2082।10।21 in accordance with Securities Act, 2063 and Mutual Fund Regulations, 2067

Condensed Annual Financial Statements (Audited)

Balance Sheet as of Ashad End 2083

Particulars Ashad End 2083	Amount (Rs.) Ashad End 2082	Amount (Rs.)
Assets |
Non-Current Assets |
Debentures (Financial Assets Measured at Amortised Cost)	37,520,579	-
Current Assets |
Fixed Deposits	-	-
Listed Shares	421,921,910	-
Bank Balance	231,823,905	-
Other Assets	1,656,761	-
Total Assets	692,923,156	-
Capital and Liabilities |
Current Liabilities	4,112,941	-
Unit Holders' Fund	688,810,215	-
Total Capital and Liabilities	692,923,156	-
Net Asset Value (NAV) per Unit	9.63	-

Income Statement Up to Ashad End 2083

Particulars Ashad End 2083	Amount (Rs.) Ashad End 2082	Amount (Rs.)
Income |
Income from Sale of Shares	345,805	-
Interest Income	1,375,961	-
Dividend Income	-	-

Other Income 858 -

Unrealized Gain on Share Investment	(18,408,614)	-
Total Income	(16,685,991)	-
Expenses |
Pre-operating Expenses	4,338,840	-
Scheme Management Fee	2,981,453	-
Depository Fee	397,527	-
Fund Supervisor Fee	397,527	-
Operating Expenses	1,761,648	-
Total Expenses	9,876,995	-
Net Profit / (Loss)	(26,562,985)	-

Cash Flow Statement Up to Ashad End 2083

Particulars Ashad End 2083 Amount (Rs.) Ashad End 2082 Amount (Rs.)

A. Cash Flow from Operating Activities |

Net Profit/Loss for the Year	(26,562,985)	-
Adjustments: |
(Increase)/Decrease in Unrealized Gain	18,408,614	-
Increase/(Decrease) in Liabilities	4,112,941	-
(Increase)/Decrease in Shares	(440,330,524)	-
Amortization of Debenture Purchase Premium	577,739	-
(Increase)/Decrease in Fixed Deposits	-	-
(Increase)/Decrease in Other Assets	(1,649,761)	-

Cash Flow from Operating Activities (1) (445,443,977) -

B. Cash Flow from Financing Activities |

Increase/(Decrease) in Unit Capital	715,373,200	-
Receivables from Unit Holders (Unit Receivable)	(7,000)	-
Dividend Paid	-	-

Cash Flow from Financing Activities (2) 715,366,200 -

C. Cash Flow from Investing Activities |

(Increase)/Decrease in Financial Assets (Purchase of Debentures) (38,098,318) -

Cash Flow from Investing Activities (3) (38,098,318) -

Net Cash Flow from All Activities (1+2+3)	231,823,905	-
Opening Cash and Bank Balance	-	-
Closing Cash and Bank Balance	231,823,905	-