# Swisscanto (LU)
Income and Expense Statement and other Changes to Net Assets from 1 April 2020 to 31 March 2021
|  |  | Swisscanto (LU) Equity Fund Sustainable Emerging Markets | Swisscanto (LU) Portfolio Fund Responsible Dynamic 0-50* | Swisscanto (LU) Commodity Fund ex-Agriculture & Livestock* | Consolidated |
| --- | --- | --- | --- | --- | --- |
| Note | USD | CHF | USD | CHF |
| NET ASSETS AT THE BEGINNING OF |  |  |  |  |  |
| THE FISCAL YEAR |  | 200,116,076 | 41,021,668 | 3,587,201 | 238,114,774 |
| INCOME |  |  |  |  |  |
| Dividends, net |  | 5,582,478 | 15,600 | 0 | 5,269,549 |
| Net interest income from bonds and other debenture bonds |  | 0 | 557,917 | 53,379 | 608,155 |
| Interest on bank balance |  | 2,106 | 63 | 187 | 2,221 |
| Commissions received |  | 0 | 0 | 0 | 0 |
| Other income |  | 0 | 0 | 113 | 106 |
| TOTAL INCOME |  | 5,584,584 | 573,580 | 53,679 | 5,880,031 |
| EXPENSES |  |  |  |  |  |
| Transactions costs | (11) | 21,361 | 7,805 | 6,402 | 33,934 |
| Fixed administrative commission | (4) | 404,015 | 381,547 | 26,242 | 786,483 |
| Subscription tax ("taxe d'abonnement") | (3) | 48,132 | 16,454 | 357 | 62,089 |
| Interest expenses from bank liabilities |  | 17,193 | 10,215 | 1,269 | 27,591 |
| Interest on swaps |  | 0 | 0 | 0 | 0 |
| TOTAL EXPENSES |  | 490,701 | 416,021 | 34,270 | 910,097 |
| INCOME ADJUSTMENT |  | 1,167,171 | (36,823) | 0 | 1,061,660 |
| TOTAL NET INCOME |  | 6,261,054 | 120,736 | 19,409 | 6,031,594 |
| Net-realised value increases / (decreases) from securities |  | 35,831,228 | (593,610) | (22,097) | 33,108,154 |
| Net realised value increases / (decreases) from swaps |  | 0 | 0 | 1,043,257 | 981,861 |
| Net-realised value increases / (decreases) from currency forward contracts |  | 98,304 | 151,674 | 296,057 | 522,827 |
| Net-realised value increases / (decreases) from futures contracts |  | 0 | 3,004,069 | 0 | 3,004,069 |
| Net-realised value increases / (decreases) from foreign exchange transactions |  | (942,845) | 25,333 | (129) | (862,147) |
| Net-realised value increases / (decreases) from options |  | 0 | (3,370) | 0 | (3,370) |
| NET REALISED GAIN / (LOSS) ON |  |  |  |  |  |
| INVESTMENTS |  | 41,247,741 | 2,704,832 | 1,336,497 | 42,782,988 |
| Net changes in non-realised value |  |  |  |  |  |
| increases / (decreases) |  |  |  |  |  |
| - from securities |  | 115,711,763 | 857,963 | (27,023) | 109,734,656 |
| - from swaps |  | 0 | 0 | 2,401 | 2,260 |
| - from futures |  | 0 | (125,572) | 0 | (125,572) |
| - from currency forward contracts |  | (138) | (54,748) | 47,029 | (10,617) |
| - from options |  | 0 | (45,236) | 0 | (45,236) |
| NET INCREASE / (DECREASE) IN NET |  |  |  |  |  |
| ASSETS AS A RESULT OF |  |  |  |  |  |
| OPERATIONS |  | 156,959,366 | 3,337,239 | 1,358,904 | 152,338,479 |
| Unit subscriptions | (2) | 214,067,766 | 372,887 | 255,569 | 202,083,294 |
| Unit redemptions | (2) | (94,743,639) | (15,211,002) | (5,201,624) | (109,274,486) |
| Dividend distributed | (15) | 0 | 0 | (50) | (47) |
| Income Adjustment |  | (1,167,171) | 36,823 | 0 | (1,061,660) |
| Measurement difference | (2) | 0 | 0 | 0 | (5,377,813) |
| NET ASSETS AT THE END OF THE |  |  |  |  |  |
| PERIOD |  | 475,232,398 | 29,557,615 | 0 | 476,822,588 |
| *  See note 12 |  |  |  |  |  |

Translation (ENFR, 2021-03-31):
# Swisscanto (LU)
## Table des matières

### Page
* Voir note 12