TAILIEUCHUNG - Illustrative financial statements: investment funds 2011

Based on the mandate we received from the Quality Assurance Group, we set out to determine how the social funds portfolio, comprising 40 projects under implementation as of June 1996, was faring: How well was this portfolio performing? Was sustainability of social funds’ sub- project benefits an issue? A quick word on the methodology of the review. This was a desk review. Our sources of information were all printed matter on social funds, Bank and non-Bank, and this was complemented with considerable verbal infor- mation and insight derived from interviews with several task managers within the Bank. Most of the team members of the Portfolio Review have also worked firsthand. | Contents Financial statements Statement of financial position 3 Statement of comprehensive income 5 Statement of changes in net assets attributable to holders of redeemable shares 7 Statement of cash flows 9 Notes to the financial statements 11 Appendices I Example disclosures for entities that early adopt IFRS 9 Financial Instruments October 2010 79 II Example disclosures of segment reporting - multiple segment fund 91 III Example disclosures of open-ended fund with puttable instruments classified as equity 99 IV Example disclosures of schedule of investments - unaudited 109 V Example disclosures of exposure to market risk - Value-at-Risk analysis 113 Technical guide 116 Contact us 118 What s new Major changes from the December 2010 edition of Illustrative financial statements Investment funds are highlighted by a double line border running down the left margin of the text within this document. The major change from the December 2010 edition is example disclosures for the early adoption of IFRS 9 Financial instruments issued in October 2010. About this publication These illustrative financial statements have been produced by the KPMG International Standards Group part of KPMG IFRG Limited and the views expressed herein are those of the KPMG International Standards Group. Content The purpose of this publication is to assist you in preparing annual financial statements of an investment fund in accordance with IFRSs. It illustrates one possible format of financial statements for fund-specific entities based on a fictitious tax-exempt open-ended single-fund investment company which does not form part of a consolidated entity nor holds investments in any subsidiaries associates or joint venture entities. The company s redeemable shares are classified as financial liabilities and the management shares meet the definition of equity the company is outside the scope of IFRS 8 Operating Segments. The company is not a first-time adopter of IFRSs see Technical guide . .

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