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  • NAAF Asset Allocation

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    Vicky N Rock
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    The presentation provides an overview of the key financial reporting elements for NAAF including the balance sheet, income statement, and cash flow statement accounts. It discusses the objectives, launch date, and investment policy of NAAF. The balance sheet accounts include assets like cash balances and investments, and liabilities like payables. The income statement separates income like capital gains and dividends from expenses like management fees. The cash flow statement shows operating cash flows from net income adjusted for non-cash items, and financing cash flows from the issue and redemption of fund units.

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    The presentation provides an overview of the key financial reporting elements for NAAF including the balance sheet, income statement, and cash flow statement accounts. It discusses the objectives, launch date, and investment policy of NAAF. The balance sheet accounts include assets like cash balances and investments, and liabilities like payables. The income statement separates income like capital gains and dividends from expenses like management fees. The cash flow statement shows operating cash flows from net income adjusted for non-cash items, and financing cash flows from the issue and redemption of fund units.

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as PPTX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as pptx, pdf, or txt
    12 views7 pages

    NAAF Asset Allocation

    Uploaded by

    Vicky N Rock
    The presentation provides an overview of the key financial reporting elements for NAAF including the balance sheet, income statement, and cash flow statement accounts. It discusses the objectives, launch date, and investment policy of NAAF. The balance sheet accounts include assets like cash balances and investments, and liabilities like payables. The income statement separates income like capital gains and dividends from expenses like management fees. The cash flow statement shows operating cash flows from net income adjusted for non-cash items, and financing cash flows from the issue and redemption of fund units.

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as PPTX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as pptx, pdf, or txt
    of 7

    NAAF

    Financial Reporting Analysis

    Presentation on:

    LOGO

    Presenter: Khizar Hayat

    Agenda of Presentation
    Financial Reporting Analysis

    Introduction Balance Sheet Accounts

    Income Statement Accounts

    Cash Flow Statement Accounts

    Questions & Answers

    Company Logo

    NAAF Introduction
    Financial Reporting Analysis

    Objectives
    Launch Date

    Investment Policy

    Risk Profile

    NAAF Balance Sheet Accounts


    Financial Reporting Analysis

    Balances with banks Investments Receivable against margin trading system Receivable against sale of investments Dividend and profit receivable Deposits, prepayments and other receivables

    Payables to the Management Company Payables to Central Depository Company of Pakistan Limited Trustee Payables to the Securities and Exchange Commission of Pakistan Payables against purchase of investments Payables against redemption of units Accrued expenses and other liabilities

    Preliminary expenses and floatation costs

    NAAF Income Statement Accounts


    Financial Reporting Analysis

    Income
    Capital gain on sale of investments net Income from term finance certificates Income from government securities Income from margin trading system Profit on bank deposits Dividend income Net unrealized appreciation on re-measurement of investments classified as financial assets 'at fair value through profit or loss'

    Expenses
    Remuneration of the Management Company Sindh Sales Tax on Management Company's remuneration Remuneration of Central Depository Company of Pakistan Limited - Trustee Annual fee - Securities and Exchange Commission of Pakistan Amortization of preliminary expenses and floatation costs Auditors' remuneration

    Annual listing fee


    Printing charges NCCPL Fee Legal and professional charges Securities transaction cost Settlement and bank charges

    NAAF Cash Flow Statement Accounts


    Financial Reporting Analysis

    Operating Net income for the year / period Adjustments for: - Net unrealised appreciation + Amortisation of preliminary expenses Increase) / decrease in assets Increase) / decrease in liabilities

    Financing Receipts from issue of units

    Payments on redemption of units


    Distributions paid

    Financial Reporting Analysis

    LOGO

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