Global
盈富基金
Tracker Fund of Hong Kong
股份代號 : 2800
網 址 : www.trahk.com.hk
Stock Code : 2800
Website
: www.trahk.com.hk
二零一二年年報
Annual Report 2012
二零一二年一月一日至二零一二年十二月三十一日
1st January 2012 to 31st December 2012
Tracker Fund of Hong Kong
Annual Report 2012
Contents
Statement of Responsibilities of the Manager and the Trustee
2
Report of the Trustee to the Unitholders
3
Independent Auditor’s Report
4
Statement of Net Assets
6
Statement of Comprehensive Income
7
Statement of Changes in Net Assets Attributable to Holders of Redeemable Units
8
Statement of Cash Flows
9
Notes to the Financial Statements
10
Investment Portfolio (Unaudited)
27
Statement of Movements in Investment Portfolio (Unaudited)
29
Performance Record (Unaudited)
31
Administration and Management
32
1
Tracker Fund of Hong Kong
Annual Report 2012
STATEMENT OF RESPONSIBILITIES OF THE MANAGER AND THE TRUSTEE
Manager’s responsibilities
The Manager of Tracker Fund of Hong Kong (the “Fund”) is required by the Code on Unit Trusts and
Mutual Funds established by the Securities and Futures Commission of Hong Kong (the “SFC Code”) and the Trust Deed dated 23rd October 1999 (the “Trust Deed”) to prepare financial statements for each annual accounting year which give a true and fair view of the financial position of the Fund at the end of that year and of the transactions for the year then ended. In respect of these financial statements the Manager is required to:
–
select suitable accounting policies and then apply them consistently;
–
make judgments and estimates that are prudent and reasonable; and
–
prepare or arrange for the preparation of the financial statements on the basis that the Fund will continue in operation unless it is inappropriate to presume this.
The Manager is also required to manage the Fund in accordance with the Trust Deed and take reasonable steps for
Tracker Fund of Hong Kong
股份代號 : 2800
網 址 : www.trahk.com.hk
Stock Code : 2800
Website
: www.trahk.com.hk
二零一二年年報
Annual Report 2012
二零一二年一月一日至二零一二年十二月三十一日
1st January 2012 to 31st December 2012
Tracker Fund of Hong Kong
Annual Report 2012
Contents
Statement of Responsibilities of the Manager and the Trustee
2
Report of the Trustee to the Unitholders
3
Independent Auditor’s Report
4
Statement of Net Assets
6
Statement of Comprehensive Income
7
Statement of Changes in Net Assets Attributable to Holders of Redeemable Units
8
Statement of Cash Flows
9
Notes to the Financial Statements
10
Investment Portfolio (Unaudited)
27
Statement of Movements in Investment Portfolio (Unaudited)
29
Performance Record (Unaudited)
31
Administration and Management
32
1
Tracker Fund of Hong Kong
Annual Report 2012
STATEMENT OF RESPONSIBILITIES OF THE MANAGER AND THE TRUSTEE
Manager’s responsibilities
The Manager of Tracker Fund of Hong Kong (the “Fund”) is required by the Code on Unit Trusts and
Mutual Funds established by the Securities and Futures Commission of Hong Kong (the “SFC Code”) and the Trust Deed dated 23rd October 1999 (the “Trust Deed”) to prepare financial statements for each annual accounting year which give a true and fair view of the financial position of the Fund at the end of that year and of the transactions for the year then ended. In respect of these financial statements the Manager is required to:
–
select suitable accounting policies and then apply them consistently;
–
make judgments and estimates that are prudent and reasonable; and
–
prepare or arrange for the preparation of the financial statements on the basis that the Fund will continue in operation unless it is inappropriate to presume this.
The Manager is also required to manage the Fund in accordance with the Trust Deed and take reasonable steps for