हिमालयन ८०-२० को आ.व. २०८२/८३ को लेखापरीक्षण भएको संक्षिप्त वित्तीय विवरणHimalayan 80-20: Audited Financial Statements for FY 2082/83

Under Himalayan Mutual Fund

HIMALAYAN 80-20

10-year scheme with period from 2080/05/26 to 2090/05/25, having received scheme operation approval from Securities Board of Nepal on 2080/03/19 in accordance with Securities Act, 2063 and Mutual Fund Regulations, 2067.

Audited Condensed Financial Statements for FY 2082/83

Published in accordance with Rule 42 Sub-rule 2 of the Securities Act, 2063 and Mutual Fund Regulations, 2067.

A. Balance Sheet

Assets As of End of Ashad 2083 (Rs.) As of End of Ashad 2082 (Rs.)

1. Balance at Bank/Financial Institutions	304,296,255	101,812,733
2. Financial Assets Measured at Fair Value Through Profit or Loss	700,989,418	988,321,699
3. Investment in Securities Measured at Amortized Cost	206,750,168	216,211,488
4. Other Assets	30,159,912	26,398,773
Total Assets	1,242,195,754	1,332,744,693
Capital and Liabilities
1. Current Liabilities	5,666,490	8,017,083
Total Liabilities	5,666,490	8,017,083
Unit Holders' Fund
1. Unit Capital	1,000,000,000	1,000,000,000
2. Reserves and Funds	236,529,264	324,727,610
Unit Holders' Net Assets	1,236,529,264	1,324,727,610
Total Capital and Liabilities	1,242,195,754	1,332,744,693
Total Outstanding Units	100,000,000	100,000,000
Net Asset Value (NAV) per Unit	12.37	13.25

B. Statement of Profit or Loss and Other Comprehensive Income

Particulars From Shrawan 2082 to End of Ashad 2083 (Rs.) From Shrawan 2081 to End of Ashad 2082 (Rs.)

1. Income

1.1 Interest Income 22,145,713 23,758,916

1.2 Dividend Income 7,968,615 5,150,410

1.3 Realized Gain/(Loss) on Financial Assets Measured at Fair Value Through Profit or Loss 172,264,084 166,012,223

1.4 Unrealized Gain/(Loss) on Financial Assets Measured at Fair Value Through Profit or Loss (105,010,357) 105,486,662

1.5 Other Income 103,926 478,252

Total Income 97,472,062 300,886,463

2. Expenses

2.1 Fund Management, Depository and Fund Supervisor Fees 21,997,820 22,219,495

2.2 Annual Operating Expenses 2,072,588 3,236,245

Particulars	From Shrawan 2082 to End of Ashad 2083 (Rs.)	From Shrawan 2081 to End of Ashad 2082 (Rs.)
Total Expenses	24,070,408	25,455,735
Other Comprehensive Income	-	-
Net Profit/(Loss)	73,401,654	275,430,728
C. Cash Flow Statement
Cash Flow from Operating Activities
Net Profit/(Loss) for the Year	73,401,654	275,430,728
Adjustments
Unrealized (Gain)/Loss on Financial Assets Measured at Fair Value	(70,011,956)	(175,022,313)
Decrease/(Increase) in Current Assets	363,044,418	(92,318,571)
(Decrease)/Increase in Current Liabilities	(2,350,593)	(7,072,879)
(a) Net Cash Flow from Operating Activities	364,083,522	9,016,561
Cash Flow from Investing Activities
1. Decrease/(Increase) in Investment	-	-
(b) Net Cash Flow from Investing Activities	-	-
Cash Flow from Financing Activities
1. Increase/(Decrease) in Unit Capital	-	-
2. Unit Issue Cost	-	-
3. Dividend Paid	(161,600,000)	(60,000,000)
(c) Net Cash Flow from Financing Activities	(161,600,000)	(60,000,000)
(d) Income/Expense from Exchange Rate Fluctuations on Cash and Bank Balances	-	-
(e) Net Cash Flow from All Activities during the Year (a+b+c+d)	202,483,522	(50,983,439)
(f) Opening Cash and Bank Balance	101,812,733	160,796,172
(g) Closing Cash and Bank Balance (e+f)	304,296,255	101,812,733

Note: Figures after decimal points have been rounded off to the nearest whole number.