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Independent Auditors’ Report (continued) Auditors’ Responsibility (continued) An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditors’ judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Opinion In our opinion, the accompanying financial statements present fairly, in all material respects, the financial position of Macquarie Unit Trust Series – Macquarie IPO China Concentrated Core Fund, Macquarie Unit Trust Series – Macquarie IPO China Gateway Fund and Macquarie Unit Trust Series – Macquarie Asia New Stars Fund as at 30 June 2013, and its financial performance and cash flows for the year then ended in accordance with International Financial Reporting Standards. 29 October 2013 5
MACQUARIE UNIT TRUST SERIES STATEMENTS OF COMPREHENSIVE INCOME FOR THE YEAR ENDED 30 JUNE 2013 MACQUARIE IPO CHINA CONCENTRATED CORE FUND MACQUARIE IPO CHINA GATEWAY FUND MACQUARIE ASIA NEW STARS FUND Note Year ended 30 June 2013 US$ Year ended 30 June 2013 US$ Year ended 30 June 2013 US$ Income Interest income 552 809 775 Dividend income 642,602 1,101,325 992,505 Net gains on financial assets at fair value through profit or loss 8 6,242,976 15,378,135 14,129,073 Net foreign exchange gains/(losses) 8 92 3,430 (99,345) Total income 6,886,222 16,483,699 15,023,008 Expenses Management fee 9(a) 493,193 886,012 355,863 Performance fee 9(b) - - 6,250 Administration fee 9(c) 82,199 147,669 59,311 Transaction handling fee 9(d) 11,525 11,725 66,159 Transaction costs 88,280 178,261 454,620 Audit fee 25,268 25,268 25,267 Legal and professional fees 1,219 1,219 1,219 Bank charges 3,926 1,251 1,047 Other expenses 40,566 70,185 52,333 Total expenses 746,176 1,321,590 1,022,069 Operating profit 6,140,046 15,162,109 14,000,939 Finance costs attributable to unitholders Increase in net assets attributable to unitholders from operations (6,140,046) (15,162,109) (14,000,939) The notes on pages 14 to 33 are an integral part of these financial statements. 6
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