Sparinvest SICAV Semi Annual Report 2010 R.C.S. Luxembourg B ...

Sparinvest SICAV
SPARINVEST - ETHICAL HIGH YIELD VALUE BONDS*
Statement of Net Assets as at June 30, 2010
Note
ASSETS
Investment portfolio at market value 37,861,174.05
Cash at bank 384,098.38
Amounts receivable on sale of investments 14,628.13
Amounts receivable on subscriptions 41.98
Interest and dividends receivable, net 1,100,415.44
Other assets 83,939.77
TOTAL ASSETS 39,444,297.75
LIABILITIES
Bank overdraft 41,604.86
Amounts payable on purchase of investments 188,937.94
Interest payable 269.30
(7) Net unrealised loss on forward foreign exchange contracts
1,674,768.45
(4) Management and advisory fees payable
20,302.95
Taxes and expenses payable 8,028.69
TOTAL LIABILITIES 1,933,912.19
TOTAL NET ASSETS 37,510,385.56
Net asset value per share
Class EUR R
Class EUR I
Number of shares outstanding
Class EUR R
Class EUR I
* This Sub-Fund was launched on February 1, 2010
EUR
EUR
The accompanying notes form an integral part of these financial statements.
EUR
104.48
104.76
291.00
357,761.00
Page
63