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 २०८१/११/१९)

10-year scheme with period from २०८२/०१/१९ to २०९२/०१/१८

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

Audited Condensed Financial Statements of F.Y. २०८२/८३

Statement of Financial Position (Audited)

Particulars २०८३ Ashad Masant	Amount (Rs.) २०८२ Ashad Masant	Amount (Rs.)
Assets:
Current Assets
Cash and Bank Balance	१५४,५१७,०४६	४२९,९९६,६३४
Other Current Assets	६,१७१,०३४	४०,८०७,४३०
Financial Assets Measured at Amortized Cost	५५,३२६,०९५	२०१,३७६,०००
Financial Assets Measured at Fair Value Through Profit or Loss	१,१३०,१४६,३५५	५९३,६२६,६५२
Total Assets	१,३४६,१६०,५३०	१,२६५,८०६,७१६
Liabilities:
Current Liabilities and Provisions	७,४७४,९२३	३२,६००,०४९
Total Liabilities	७,४७४,९२३	३२,६००,०४९
Unit Holders' Fund:
Unit Holders' Net Assets	१,३३८,६८५,६०७	१,२३३,२०६,६६७
Total	१,३३८,६८५,६०७	१,२६५,८०६,७१६
Total Issued Number of Units	१२०,०००,०००	१२०,०००,०००
Net Asset Value (NAV) per Unit	११.१६	१०.२८

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

(From 1 Shrawan २०८२ to ३२ Ashad २०८३)

Particulars	२०८३ Ashad Masant Value (Rs.)	२०८२ Ashad Masant Value (Rs.)
Income
Interest Income	७,३९२,२०५	३,००१,७३९
Dividend Income	९,९११,१५२	१७,२७४
Realized and Unrealized Gain/(Loss) on Financial Assets Measured at Fair Value	११२,११९,९७१	३८,६८६,७२६
Total Income	१२९,४२३,३२८	४१,७०५,७३९
Expenses
Scheme Management Fee	१९,५६६,५९६	३,७५८,३४७
Depository Fee	२,५८६,५१०	५०१,११३
Fund Supervisor Fee	१,१५४,६९२	२५०,५५६
Pre-operating Expenses	-	३,४४०,५००
Annual Fee (NEPSE)	५०,०००	५०,०००
Annual Fee (CDSC)	१७०,०००	-
Notice and Publication Expenses	२२२,८०२	२५,७०८
Listing Fee	-	११५,०००
Audit Fee	११३,०००	५६,५००

Application Form Expenses - ५००

Bank Charges ५,६१७ १२३

Courier Charges - ४२५

Software Annual Service Fee	३००,०००	३००,०००
Other Expenses	१५,९९३	-
Other Expenses	२४,१८५,२१०	६,४९९,०७२
Total Expenses -
Net Income / (Loss)	१०५,२३८,११८	३३,२०६,६६७
Other Comprehensive Income	-	-
Net Profit/Loss	१०५,२३८,११८	३३,२०६,६६७

Statement of Cash Flows (Audited)

(From 1 Shrawan २०८२ to ३२ Ashad २०८३)

Particulars २०८३ Ashad Masant Value (Rs.) २०८२ Ashad Masant Value (Rs.)

A) Cash Flow from Operating Activities

Net Profit for the Year	१०५,२३८,११८	३३,२०६,६६७
Adjustments
Increase / (Decrease) in Realized Gain	२०,६७२,७६८	(३६,१६७,०५९)
(Increase) / Decrease in Liabilities	(२५,१२४,८२६)	३२,६००,०४९
(Increase) / Decrease in Assets	(५५७,१९२,४७१)	(५५७,४५९,५९३)
(Increase) / Decrease in Debentures	(२३,९५०,०९५)	(३१,३७६,०००)
(Increase) / Decrease in Fixed Deposits	१७०,०००,०००	(१७०,०००,०००)
(Increase) / Decrease in Other Assets	३४,६३६,३९६	(४०,८०७,४३०)
Prior Period Adjustment	२४०,५२२	-
Cash Flow from Operating Activities (1)	(२७५,४७९,५८८)	(७७०,००३,३६६)
B) Cash Flow from Financing Activities Dividend Details	-	-
Amount Received from Issued Capital	-	१,२००,०००,०००

Cash Flow from Financing Activities (2) - १,२००,०००,०००

C) Cash Flow from Investing Activities - -

Cash Flow from Investing Activities (3) - -

Total Cash Flow from All Activities (1+2+3)	(२७५,४७९,५८८)	४२९,९९६,६३४
Opening Cash and Bank Balance	४२९,९९६,६३४	-
Closing Cash and Bank Balance	१५४,५१७,०४६	४२९,९९६,६३४

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, २०६७ and Mutual Fund Guidelines, २०६९.