TaxTMI 
TaxTMI 
Format for Half Yearly Disclosure of Unaudited Financial Results
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....paper circulating in the whole of India and in a newspaper published in the language of the region where the Head Office of the mutual fund is situated. In order to provide the investors with meaningful information about the operations of the mutual fund and to help them in taking well informed investment decisions, it has been decided in consultation with the SEBI Advisory Committee on Mutual Funds to revise the present format for unaudited half-yearly results. The publication of the unaudited half-yearly results in future shall be made in the format given in Annexure I and shall be printed in at least 7 point with proper spacing for easy readability. The results for the half year ended 31^st March, 2001 shall be published within 30 ....
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.... [Rs. in crores] 4.1 NAV at the beginning of the half-year period [Rs.] 4.2 NAV at the end of the period [Rs.] 4.3 Dividend paid per unit during the half-year [Rs.] 5.1 Income 5.2 Dividend [Rs. in crores] 5.3 Interest [Rs. in crores] 5.4 Profit/(Loss) on sale/redemption of investments (other than inter-scheme transfer/sale) [Rs. in crores] 5.5 Profit/(Loss) on inter-scheme transfer/sale of investments [Rs. in crores] 5.6 Other Income (indicating nature) [Rs. in crores] Total Income (5.1 to 5.5) [Rs. in crores] 6.1 Expenses 6.2 Management Fees [R....
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.... to the unitholders. The calculation of returns shall assume that all payouts during the period have been reinvested in the units of the scheme at the then prevailing NAV. The type of plan/option of the scheme for which yield is given shall also be mentioned. Notes : 1. Effect of changes in the accounting policies on the above items to be disclosed by way of notes. 2. Details of transactions with associates in terms of Regulation 25(8), if applicable, to be given by way of note. 3. Details of investments made in companies which have invested more than 5% of the NAV of a Scheme in terms of R....
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....s Year 1.1 Dividend 1.2 Interest 1.3 Profit on sale/redemption of investments (other than inter-scheme transfer/sale); 1.4 Profit on inter-scheme transfer/sale of investments 1.5 Other income (indicating nature) 2. Expenses & Losses 2.1 Management, trusteeship, Administrative & other Operating Expenses 2.2 Provision for Doubtful Income 2.3 Provision for Doubtful Deposits/ Current Assets 2.4 Loss on sale/redemption of investments (other than inter-scheme transfer/sale) 2.5 Loss on inter-scheme transfer/sale of investments Total (B) Contents of summary advertisement of abridged balance sheet .............. MUTUAL FUND ....
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....: 1. Accounting Policy of valuation of investments should be disclosed. (C) Other contents of advertisement of abridged financial results 1. Perspective Historical Per Unit Statistics disclosing the following schemewise per unit information for past [three] * years : (a) net assets value, per unit; (b) gross income per-unit broken up into the following components : (i) income other than profit on sale of investment per unit; (ii) income from profit on inter-scheme sales/transfer of investment, per unit; (iii) income from profit on sal....