# Neuberger Berman Emerging Market Debt - Local Currency Fund (Continued)
## Profit and Loss Account
|  |  | Six Months Ended | Six Months Ended |
| --- | --- | --- | --- |
|  | Note | 30 June 2021 US$ | 30 June 2020 US$ |
| Income |  |  |  |
| Interest Income |  | 67,487,064 | 87,017,904 |
| Miscellaneous Income |  | 106,770 | – |
| Net Gain/(Loss) on Financial Assets and Liabilities at Fair Value through Profit or Loss |  | (157,236,903) | (403,457,907) |
|  |  | (89,643,069) | (316,440,003) |
|  |  |  |  |
| Expenses |  |  |  |
| Management Fee | 5 | 10,138,958 | 11,809,861 |
| Distribution Fee | 5 | 1,078,972 | 1,631,559 |
| Administration Fee | 5 | 1,367,912 | 1,928,369 |
| Commitment Fee | 16 | 197,523 | 164,894 |
| Custody Fee | 5 | 989,218 | 1,234,716 |
| Depositary Fee | 5 | 65,656 | 141,561 |
| Professional Fee | 7 | 140,559 | 112,103 |
| Directors' Fee | 6 | 2,410 | 2,380 |
| Transaction Costs | 7 | 733,599 | 970,087 |
| Audit Fee | 7 | 18,995 | 19,879 |
| VAT Rebate |  | (12,807) | (9,742) |
| Other Expenses | 7 | 15,998 | 125,905 |
| Expense Waiver | 5 | (252,032) | (904,381) |
| Total Expenses |  | 14,484,961 | 17,227,191 |
|  |  |  |  |
| Finance Costs |  |  |  |
| Interest Expense |  | – | 20,936 |
| Distribution Paid | 1 | 25,322,353 | 32,105,550 |
|  |  | 25,322,353 | 32,126,486 |
|  |  |  |  |
| Withholding Tax |  | 4,301,394 | 4,761,275 |
| Capital Gain Tax |  | (2,196,077) | (600,032) |
|  |  |  |  |
| Profit/(Loss) Attributable to Holders of Redeemable Participating Shares from Operations |  | (131,555,700) | (369,954,923) |
| All gains and losses arose solely from continuing operations. |  |  |  |

The accompanying notes form an integral part of the financial statements.
132  NEUBERGER BERMAN INVESTMENT FUNDS PLC
STATEMENT OF CHANGES IN NET ASSETS FINANCIAL STATEMENTS

Translation (ENDE, 2021-06-30):
# Neuberger Berman Emerging Market Debt - Local Currency Fund (Fortsetzung)
## Bilanz
j
|  |  |  |
| --- | --- | --- |
| Zum | Zum |
|  | Anm. | 30. Juni 2021 | 31. Dezember 2020 |
|  |  | US$ | US$ |
| Umlaufvermögen |  |  |  |
| Finanzielle Vermögenswerte, erfolgswirksam zum beizulegenden Zeitwert bewertet |  | 2.469.490.059 | 2.829.499.402 |
| Barmittel und Barmitteläquivalente | 2 | 213.101.177 | 116.856.444 |
| Forderungen aus Wertpapierverkäufen |  | 73.707.892 | 1.100 |
| Forderungen aus ausgegebenen Anteilen |  | 3.380.689 | 4.222.773 |
| Forderungen gegenüber Brokern |  | 28.770.209 | 3.900.386 |
| Ertragsforderungen und sonstiges Vermögen |  | 42.533.716 | 47.494.551 |
| Vermögenswerte insgesamt |  | 2.830.983.742 | 3.001.974.656 |
|  |  |  |  |
| Kurzfristige Verbindlichkeiten |  |  |  |
| Finanzielle Verbindlichkeiten, erfolgswirksam zum beizulegenden Zeitwert bewertet |  | 61.019.164 | 45.292.445 |
| Kontenüberziehung | 3 | 46.816 | – |
| Verbindlichkeiten aus zurückgenommenen Anteilen |  | 2.637.100 | 3.029.558 |
| Verbindlichkeiten gegenüber dem Makler |  | 30.712.404 | 43.368.000 |
| Antizipative Passiva |  | 2.721.478 | 2.625.917 |
| Verbindlichkeiten aus Wertpapierkäufen |  | 132.656.617 | 26.893.167 |
| Sonstige Verbindlichkeiten |  | 5.571.441 | 9.448.552 |
| Verbindlichkeiten (ohne das auf Inhaber rückzahlbarer, gewinnberechtigter Anteile entfallende	235.365.020	130.657.639 |
| Nettovermögen) |  |  |
|  |  |  |
| Auf Inhaber rückzahlbarer, gewinnberechtigter Anteile entfallendes Nettovermögen | 2.595.618.722 | 2.871.317.017 |

Die Anmerkungen im Anhang sind wesentlicher Bestandteil des Halbjahresabschlusses.
HALBJAHRESBERICHT 2021 131
HALBJAHRESABSCHLUSS GEWINN- UND VERLUSTRECHNUNG