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MACQUARIE UNIT TRUST SERIES
TABLE OF CONTENTS
MANAGEMENT AND ADMINISTRATION ...................................................................................................................... 1
STATEMENT OF RESPONSIBILITIES OF THE MANAGER AND THE TRUSTEE ....................................................... 2
REPORT OF THE TRUSTEE TO THE UNITHOLDERS ................................................................................................. 3
INDEPENDENT AUDITOR’S REPORT ........................................................................................................................... 4
STATEMENTS OF COMPREHENSIVE INCOME ........................................................................................................... 6
STATEMENTS OF FINANCIAL POSITION .................................................................................................................... 8
STATEMENTS OF CHANGES IN NET ASSETS ATTRIBUTABLE TO UNITHOLDERS ............................................ 10
STATEMENTS OF CASH FLOWS ................................................................................................................................ 12
NOTES TO THE FINANCIAL STATEMENTS ............................................................................................................... 14
1 The Fund and the Sub-Funds ......................................................................................................................... 14
2 Summary of significant accounting policies ................................................................................................. 14
3 Net assets attributable to unitholders ........................................................................................................... 19
4 Financial risk management ............................................................................................................................. 19
5 Cash and cash equivalents ............................................................................................................................. 26
6 Amount due from brokers ............................................................................................................................... 26
7 Financial assets held at fair value through profit or loss ............................................................................ 27
8 Net gains/(losses) on financial instruments held at fair value through profit or loss ............................... 27
9 Related party transactions/transactions with the Trustee, the Manager and their connected persons .. 28
10 Taxation ............................................................................................................................................................ 31
11 Soft commission arrangements ..................................................................................................................... 32
12 Units.................................................................................................................................................................. 32
13 Contingent assets and liabilities and commitments .................................................................................... 33
14 Events occurring after year end ..................................................................................................................... 33
15 Approval of financial statements ................................................................................................................... 33
INVESTMENT PORTFOLIO (UN-AUDITED) ................................................................................................................ 34
STATEMENT OF MOVEMENTS IN INVESTMENT PORTFOLIO (UN-AUDITED) ....................................................... 42
PERFORMANCE RECORD (UN-AUDITED) ................................................................................................................ 56