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

Sparinvest SICAV
SPARINVEST - HIGH YIELD VALUE BONDS
Statement of Net Assets as at June 30, 2010
Note
ASSETS
Investment portfolio at market value 336,274,855.53
Cash at bank 3,416,183.58
Amounts receivable on sale of investments 129,923.90
Amounts receivable on subscriptions 3,750,522.85
Interest and dividends receivable, net 9,775,044.45
TOTAL ASSETS 353,346,530.31
LIABILITIES
Bank overdraft 369,525.49
Amounts payable on purchase of investments 1,678,106.37
Amounts payable on redemptions 2,896,667.01
Interest payable 2,391.83
(7) Net unrealised loss on forward foreign exchange contracts
14,873,346.25
(4) Management and advisory fees payable
345,729.77
Taxes and expenses payable 120,697.78
Other liabilities 108,172.91
TOTAL LIABILITIES 20,394,637.41
TOTAL NET ASSETS 332,951,892.90
Net asset value per share
Class EUR R
Class EUR E
Class EUR I
Class EUR UKI
Class DKK R
Class GBP UKR
Number of shares outstanding
Class EUR R
Class EUR E
Class EUR I
Class EUR UKI
Class DKK R
Class GBP UKR
EUR
EUR
EUR
EUR
DKK
GBP
The accompanying notes form an integral part of these financial statements.
EUR
129.05
127.04
132.53
35.81
960.95
101.01
1,275,692.18
1.00
139,592.11
1.00
1,160,301.43
827.68
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