रिलायबल समृद्धि योजना-२ को आ.व. २०८२/८३ को लेखापरीक्षण गरिएको संक्षिप्त वित्तीय विवरणReliable Samriddhi Yojana-2: Audited Financial Statements of FY 2082/83

Reliable Samriddhi Yojana-2

Under Securities Act, 2063 and Mutual Fund Regulations, 2067

(Scheme operation approval received from Securities Board of Nepal on 2083/01/03)

10-year scheme with duration from 2083/03/04 to 2093/03/03

Mutual Fund Regulations, 2067 Rule 42 Sub-rule (2)

Audited Condensed Financial Statements of FY 2082/83

Statement of Financial Position (Audited)

Particulars 2083 Ashad Masant	Amount (Rs.) 2082 Ashad Masant	Amount (Rs.)
Assets:
Current Assets
Cash and Bank Balances	909,181,860	-
Other Current Assets	5,035,649	-
Financial Assets at Amortized Cost	120,850,944	-
Financial Assets Measured at Fair Value Through Profit or Loss	236,215,432	-
Total Assets	1,271,283,885	-
Liabilities:
Current Liabilities and Provisions	24,759,459	-
Total Liabilities	24,759,459	-
Unit Holders' Fund:
Unit Holders' Net Assets	1,246,524,426	-

Total 1,296,043,344 -

Total Outstanding Units	125,000,000	-
Net Asset Value (NAV) per Unit	9.97	-

Statement of Profit or Loss and Other Comprehensive Income (Audited)

(From Ashad 4, 2083 to Ashad 32, 2083)

Particulars	2083 Ashad Masant Value (Rs.)	2082 Ashad Masant Value (Rs.)
Income
Interest Income	403,756	-
Realized and Unrealized Gain/(Loss) on Financial Assets Measured at Fair Value	2,842,220	-
Total Income	3,245,976	-
Expenses
Scheme Management Fee	1,485,503	-
Depository Fee	198,067	-
Fund Supervisor Fee	99,034	-
Pre-operating Expenses	4,025,099	-
Listing Fee	738,697	-
Audit Fee	113,000	-
Software Annual Service Fee	62,150	-
Total Expenses	6,721,550	-
Net Income/(Loss)	(3,475,574)	-
Other Comprehensive Income	-	-
Net Profit/(Loss)	(3,475,574)	-

Statement of Cash Flows (Audited)

(From Ashad 4, 2083 to Ashad 32, 2083)

Particulars 2083 Ashad Masant Value (Rs.) 2082 Ashad Masant Value (Rs.)

A) Cash Flows from Operating Activities

Net Profit/Loss for the Year	(3,475,574)	-
Adjustments for:
(Increase)/Decrease in Unrealized Gain	(2,842,220)	-
Increase/(Decrease) in Liabilities	24,759,459	-
(Increase)/Decrease in Assets	(233,373,212)	-
(Increase)/Decrease in Fixed Deposits	(120,850,944)	-
(Increase)/Decrease in Other Assets	(5,035,649)	-

Net Cash Flow from Operating Activities (1) (340,816,140) -

B) Cash Flows from Financing Activities Dividend Distribution	-	-
Amount Received from Issued Capital	1,250,000,000	-

Net Cash Flow from Financing Activities (2) 1,250,000,000 -

C) Cash Flows from Investing Activities - -

Net Cash Flow from Investing Activities (3) - -

Net Cash Flow from All Activities (1+2+3)	909,181,860	-
Opening Cash and Bank Balances	-	-
Closing Cash and Bank Balances	909,181,860	-

Note: The valuation of the scheme's assets has been done in accordance with the valuation policy adopted by the fund manager under the Mutual Fund Regulations, 2067 and Mutual Fund Guidelines, 2069.