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TMI BlogFormat for Half Yearly Disclosure of Unaudited Financial ResultsX X X X Extracts X X X X X X X X Extracts X X X X ..... h 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 days from the date of this circular and thereafter the half-yearly results must be published before the expiry of one month from the close of each half year. Copies of the advertisements carrying the results must be filed with SEBI within 7 days from the date of publication. These results shall also be put on their websites by the mutual funds. The mutual funds shall make arrangement to display the half-yearly results in the old format as given in the Annexure II on their websites before the expiry of two months from the close of each half-year. These are not required to be published in the newspapers. These guidelines are being issued in accordance with the provisions of Regulation 77 of the SEBI (Mutual Funds) Regulations, 1996. Necessary gazette notification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rores] 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 [Rs. in crores] 6.3 Trustee Fees [Rs. in crores] 6.4 Total Recurring Expenses (including 6.1 and 6.2) [Rs. in crores] 6.5 Percentage of Management Fees to daily/weekly average net assets [%] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Regulation 25( ii ), if applicable to be given as a note. 4. Details of large holdings (over 25% of the NAV of the scheme), if applicable, including information about the No. of such investors and total holdings by them in percentage terms, to be given as a note. 5. Any bonus declared during the half-year in respect of any of the schemes to be disclosed by way of a note. 6. Details of Deferred Revenue Expenditure, if any, to be disclosed by giving a note. 7. Borrowings if any, above 10% of the net assets of any scheme of a mutual fund to be disclosed. 8. Exposure if any, of more than 10% of the net assets of any scheme of a mutual fund investing in derivative products to be disclosed. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... B) Contents of summary advertisement of abridged balance sheet .............. MUTUAL FUND Balance Sheet of ............................................................................................................... at ..................................................................................................... Names of the various schemes (Rupees in Lakhs) Liabilities Current Year Previous Year Current Year Previous Year Current Year Previous Year 1. Unit Capital 2. Reserves Surplus 2.1 Unit Premium Reserves 2. Other Reserves 3. Loans Bo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. Deferred Revenue Expenditure (to the extent not written off) Total Note* : 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 sale of investment to third party, per unit; ( iv ) transfer to revenue account from past years res ..... X X X X Extracts X X X X X X X X Extracts X X X X
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