Invesco Funds Series 5 Interim Report - Invesco Global Product Range

Income StatementFor the year ended 30 November 2013InvescoEmerging MarketsEquity FundInvescoPRC EquityFund$ $ $InvescoKorean EquityFundRevenueInterest income 24 6,597 51,264Dividend income 2,055,233 6,747,239 38,741,502Net gain on financial assets and liabilities at fair value through profit or loss(realised and unrealised) 6,104,398 16,851,460 314,099,079Total investment income 8,159,655 23,605,296 352,891,845ExpensesManagement fee 1,425,561 5,730,749 26,147,446Administrator's fee 246,418 947,331 5,286,795Trustee fee 4,997 19,102 83,755Custodian fee 33,667 111,423 448,676Auditor's fee 15,952 9,279 57,288Other operating expenses 66,686 132,561 172,207Total operating expenses 1,793,281 6,950,445 32,196,167Operating profit 6,366,374 16,654,851 320,695,678Finance costsBank overdraft interest (143) (1,306) (6,933)Distributions to holders of Redeemable Participating Shares (90,672) – (2,704,633)Net equalisation 5,735 (292,942) (1,113,599)Total finance costs (85,080) (294,248) (3,825,165)Profit before tax 6,281,294 16,360,603 316,870,513Withholding tax on dividends and other investment income (284,561) (1,444,227) (2,965,600)Movement in provision for capital gains tax on investments 152,572 – (136,173)Increase in net assets attributable to holders of redeemable participating Shares(bid values) 6,149,305 14,916,376 313,768,740Movement on adjustment from bid prices to mid market prices (8,513) (391,403) 1,093,864Increase in net assets attributable to holders of redeemable participating Shares(mid market values) 6,140,792 14,524,973 314,862,60423 Invesco Funds Series 5