ABN AMRO Funds - Aia.com.hk

Statement of Net Assets as at April 30, 2008
Denmark
Equity Fund
Durable &
Luxury Goods
Fund
Eastern
Europe Equity
Fund
Energy Fund
Europe Equity
Dynamic Fund
Europe Equity
Fund
Europe Equity
Growth Fund
DKK EUR EUR EUR EUR EUR EUR
Assets
- Investments at fair value 79,425,030 48,855,654 470,341,237 415,346,510 67,266,866 352,781,283 54,712,472
- Unrealised gain on written options 0 0 0 0 0 0 0
- Unrealised gain on forward foreign exchange
0 0 0 0 0 0 0
contracts
- Unrealised gain on swap contracts 0 0 0 0 0 0 0
- Unrealised gain on futures contracts 0 0 0 0 0 0 0
- Upfront fee paid on swap contracts 0 0 0 0 0 0 0
- Interest receivable on swap contracts 0 0 0 0 0 0 0
- Accrued interest 0 0 0 0 0 0 0
- Receivable for investment securities sold 13,748,788 0 11,770,155 2,300,164 1,869,010 2,871,287 887,245
- Dividends receivable 575,247 160,395 532,960 442,119 78,798 1,201,452 182,599
- Receivable for shares subscribed 0 5,127 4,271,766 2,320,577 0 44,750 28,065
- Premium paid on options purchased 0 0 0 0 0 0 0
- Other receivables 0 0 0 0 0 0 0
- Cash at banks 171,664,005 1,375,563 4,470,992 2,992,469 13,472,536 827,414 366,561
Total Assets 265,413,070 50,396,739 491,387,110 423,401,839 82,687,210 357,726,186 56,176,942
Liabilities
- Bank overdraft 0 31 14,814 12,290 112,514 4,786 2,284
- Premium received on written options 0 0 0 0 0 0 0
- Payable for investment securities purchased 0 0 11,380,766 0 2,535,242 1,951,137 555,695
- Payable for shares redeemed 178,267,203 173,090 2,853,633 4,218,050 568,829 998,410 52,591
- Accrued expenses and others payables 367,605 70,592 844,467 604,693 116,881 541,368 81,415
- Unrealised loss on options contracts 0 0 0 0 0 0 0
- Unrealised loss on futures contracts 0 0 0 0 0 0 0
- Unrealised loss on forward foreign exchange
0 0 0 0 0 0 0
contracts
- Unrealised loss on swap contracts 0 0 0 0 15,929 0 0
- Upfront fee received on swap contracts 0 0 0 0 0 0 0
- Interest payable on swap contracts 0 0 0 0 0 0 0
Total Liabilities 178,634,808 243,713 15,093,680 4,835,033 3,349,395 3,495,701 691,985
TOTAL NET ASSETS 86,778,262 50,153,026 476,293,430 418,566,806 79,337,815 354,230,485 55,484,957
Statement of operations and changes in Net Assets for the financial year 2007/2008
Denmark
Equity Fund
Durable &
Luxury Goods
Fund
Eastern
Europe Equity
Fund
Energy Fund
Europe Equity
Dynamic Fund
Europe Equity
Fund
Europe Equity
Growth Fund
DKK EUR EUR EUR EUR EUR EUR
Income
- Bank Interest 272,697 17,303 440,082 312,833 1,048,590 1,258,447 76,648
- Interest on bonds, net of withholding taxes 0 0 0 0 2,438 22,345 1,421
- Interest on swap contracts 0 0 0 0 0 0 0
- Dividends, net of withholding taxes 4,722,417 1,850,585 10,551,169 6,001,702 3,137,864 13,472,373 1,260,344
- Security lending income 1,122,410 187,439 597,430 1,035,307 355,213 1,219,702 210,754
- Other Income 49 1,894 791 44,085 5,124 35,766 11,855
Total income 6,117,573 2,057,221 11,589,472 7,393,927 4,549,229 16,008,633 1,561,022
Expenses
- Interest 50 1,425 29,769 35,331 27,965 20,308 17,398
- Interest paid on swap contracts 0 0 0 0 0 0 0
- Management fee 4,921,186 1,395,939 9,675,516 7,156,139 1,817,174 7,497,635 977,787
- Service fee 656,158 186,125 2,674,290 954,152 250,497 1,015,301 131,403
- Subscription Tax 167,007 41,919 252,578 237,912 55,758 254,213 34,092
- Distribution fee on class -D- shares 0 0 214,046 116,029 17,054 241,914 27,348
- Performance fees 0 0 0 0 0 0 0
- Other expenses* 1 688 1,171 12,969 234 20,506 8,299
Total expenses 5,744,402 1,626,096 12,847,370 8,512,532 2,168,682 9,049,877 1,196,327
Net profit(loss) 373,171 431,125 (1,257,898) (1,118,605) 2,380,547 6,958,756 364,695
- Realised results on investments 1,098,546 (3,865,626) 179,713,143 49,356,859 (15,859,234) (57,001,301) (1,534,798)
- Realised results on swap contracts 0 0 0 0 0 0 0
- Realised results on options contracts 0 0 0 0 0 0 0
- Realised results on futures contracts 0 0 0 0 (5,768,043) (5,554,907) 0
- Realised results on forward foreign exchange
(4,331) (8,116,426) (44,608,544) (30,234,910) (6,878,204) (11,010,029) (4,193,762)
contracts and foreign currencies
- Capital gain tax 0 0 (2,549) 0 0 0 0
- Net change in unrealised results on investments (67,800,599) (12,971,296) (158,166,682) 13,776,076 (3,028,266) (36,979,917) (4,163,420)
- Net change in unrealised results on swap contracts 0 0 0 0 327,330 340,784 0
- Net change in unrealised results on foreign currency 0 5,057 (25,900) 1,018 (249,282) 75,003 561
- Net change in unrealised results on options and
0 0 0 0 (159,766) (158,615) 0
futures contracts
- Net change in unrealised results on forward foreign
0 0 0 0 0 0 0
exchange contracts
Result from operations (66,333,213) (24,517,166) (24,348,430) 31,780,438 (29,234,918) (103,330,226) (9,526,724)
- Dividends Distributed 0 0 0 (13,840,129) 0 (3,402,861) 0
- Net proceeds from issued/redeemed shares (148,943,404) (39,527,481) (76,103,258) (51,442,389) (74,716,665) (214,198,454) (15,422,576)
- Increase (decrease) in net assets (215,276,617) (64,044,647) (100,451,688) (33,502,080) (103,951,583) (320,931,541) (24,949,300)
Total Exchange net assets Difference as at April 30, 2007 302,054,879 114,197,673 576,745,118 452,068,886 183,289,398 675,162,026 80,434,257
Total net assets as at April 30, 2008 86,778,262 50,153,026 476,293,430 418,566,806 79,337,815 354,230,485 55,484,957
* Other expenses are made up of claims payable and other sundry items.
The accompanying notes to the financial statements form an integral part of these financial statements.
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