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

Reliable Samriddhi Yojana

Under Securities Act, 2063 and Mutual Fund Regulations, 2067

(Scheme operation approval received from Securities Board of Nepal on 2081/11/19)

10-year scheme with period from 2082/01/19 to 2092/01/18

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

Audited Condensed Financial Statements of F.Y. 2082/83

Statement of Financial Position (Audited)

Particulars 2083 Ashad Masant	Amount (Rs.) 2082 Ashad Masant	Amount (Rs.)
Assets:
Current Assets
Cash and Bank Balance	154,517,046	429,996,634
Other Current Assets	6,171,034	40,807,430
Financial Assets Measured at Amortized Cost	55,326,095	201,376,000
Financial Assets Measured at Fair Value Through Profit or Loss	1,130,146,355	593,626,652
Total Assets	1,346,160,530	1,265,806,716
Liabilities:
Current Liabilities and Provisions	7,474,923	32,600,049
Total Liabilities	7,474,923	32,600,049
Unit Holders' Fund:
Unit Holders' Net Assets	1,338,685,607	1,233,206,667
Total	1,338,685,607	1,265,806,716
Total Issued Number of Units	120,000,000	120,000,000
Net Asset Value (NAV) per Unit	11.16	10.28

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

(From 1 Shrawan 2082 to 32 Ashad 2083)

Particulars	2083 Ashad Masant Value (Rs.)	2082 Ashad Masant Value (Rs.)
Income
Interest Income	7,392,205	3,001,739
Dividend Income	9,911,152	17,274
Realized and Unrealized Gain/(Loss) on Financial Assets Measured at Fair Value	112,119,971	38,686,726
Total Income	129,423,328	41,705,739
Expenses
Scheme Management Fee	19,566,596	3,758,347
Depository Fee	2,586,510	501,113
Fund Supervisor Fee	1,154,692	250,556
Pre-operating Expenses	-	3,440,500
Annual Fee (NEPSE)	50,000	50,000
Annual Fee (CDSC)	170,000	-
Notice and Publication Expenses	222,802	25,708
Listing Fee	-	115,000
Audit Fee	113,000	56,500

Application Form Expenses - 500

Bank Charges 5,617 123

Courier Charges - 425

Software Annual Service Fee	300,000	300,000
Other Expenses	15,993	-
Other Expenses	24,185,210	6,499,072
Total Expenses -
Net Income / (Loss)	105,238,118	33,206,667
Other Comprehensive Income	-	-
Net Profit/Loss	105,238,118	33,206,667

Statement of Cash Flows (Audited)

(From 1 Shrawan 2082 to 32 Ashad 2083)

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

A) Cash Flow from Operating Activities

Net Profit for the Year	105,238,118	33,206,667
Adjustments
Increase / (Decrease) in Realized Gain	20,672,768	(36,167,059)
(Increase) / Decrease in Liabilities	(25,124,826)	32,600,049
(Increase) / Decrease in Assets	(557,192,471)	(557,459,593)
(Increase) / Decrease in Debentures	(23,950,095)	(31,376,000)
(Increase) / Decrease in Fixed Deposits	170,000,000	(170,000,000)
(Increase) / Decrease in Other Assets	34,636,396	(40,807,430)
Prior Period Adjustment	240,522	-
Cash Flow from Operating Activities (1)	(275,479,588)	(770,003,366)
B) Cash Flow from Financing Activities Dividend Details	-	-
Amount Received from Issued Capital	-	1,200,000,000

Cash Flow from Financing Activities (2) - 1,200,000,000

C) Cash Flow from Investing Activities - -

Cash Flow from Investing Activities (3) - -

Total Cash Flow from All Activities (1+2+3)	(275,479,588)	429,996,634
Opening Cash and Bank Balance	429,996,634	-
Closing Cash and Bank Balance	154,517,046	429,996,634

Note: The valuation of the scheme's investments has been carried out in accordance with the valuation policy adopted by the Scheme Manager under the Mutual Fund Regulations, 2067 and Mutual Fund Guidelines, 2069.