# Statement of financial position (continued)
ACUMEN ESG Protection
Portfolio
a	
Pergola 90
b
SciBeta HFI US Equity 6F EW (USD) UCITS ETF
c
|  |  | As at 31 July 2021 | As at 31 July 2020 | As at 31 July 2021 | As at 31 July 2020 | As at 31 July 2021 | As at 31 July 2020 |
| --- | --- | --- | --- | --- | --- | --- | --- |
| Assets | Notes | £ | £ | € | € | US$ | US$ |
| Financial assets at fair value through profit or loss | 2,4,5 | 46,516,309 | 28,861,573 | 18,883,705 | 20,431,926 | 20,424,533 | 67,935,149 |
| Cash and cash equivalents | 11 | 36,979 | – | – | – | – | – |
| Due from broker | 11 | 2,040,041 | 1,917,357 | 378,252 | 889,843 | 1,062,698 | 2,720,312 |
| Variation margin receivable |  | 2 | – | 256 | – | – | – |
| Subscription receivable |  | 12,047 | 213,429 | – | 341,011 | – | – |
| Other receivables |  |       96,509	 | 10,173 | 42,486	 | 9,805 | 59,861	 | 17,808 |
| Total assets |  |     48,701,887	 | 31,002,532 | 19,304,699	 | 21,672,585 | 21,547,092	 | 70,673,269 |
| Liabilities |  |  |  |  |  |  |  |
| Financial liabilities at fair value through profit or loss | 2,4,5 | (1,589,011) | – | (128,355) | – | (434,409) | (2,383,615) |
| Variation margin payable |  | (163) | (937) | – | (665) | – | – |
| Redemptions payable |  | (274,853) | (21,973) | (57,973) | – | – | – |
| Management fee payable | 7 | (44,825) | (28,155) | (103,803) | (41,058) | (4,647) | (15,150) |
| Promoter fee payable | 7 | (52,662) | (10,341) | – | – | (60,592) | (41,864) |
| Administration fees payable | 7 | (5,604) | (3,848) | (5,850) | (6,813) | (8,738) | (18,145) |
| Depositary fee payable | 7 | (2,608) | (1,154) | (1,755) | (2,044) | (2,210) | (5,288) |
| Other expenses payable |  |          –	 | – | –	 | – | (870)	 | (1,635) |
| Total liabilities (excluding net assets attributable to holders of redeemable participating shares) |  |     (1,969,726)	 | (66,408) | (297,736)	 | (50,580) | (511,466)	 | (2,465,697) |
| Net assets attributable to holders of redeemable participating shares | 10 |     46,732,161	 | 30,936,124 | 19,006,963	 | 21,622,005 | 21,035,626	 | 68,207,572 |

a 
Launched on 5 December 2019. 
b 
Launched on 22 January 2020. 
c 
Launched on 11 February 2020.
For information on the net asset value per share and shares outstanding on each share class please refer to notes 9 and 10.
The accompanying notes form an integral part of the financial statements.

Translation (ENDE, 2021-07-31):
# Bilanz (Fortsetzung)
|  | MS Fideuram Equity Smart Beta | Global Equity Risk Premia Long/ | MSCI Emerging Markets ESG |
| --- | --- | --- | --- |
| Dynamic Protection 80 Fund 1 Zum	Zum | Short UCITS Fund 2 Zum	Zum | Equity Fund Zum	Zum |
| Vermögenswerte | Anm. | 31. Juli 2021	31. Juli 2020 EUR		EUR | 31. Juli 2021	31. Juli 2020 EUR		EUR | 31. Juli 2021	31. Juli 2020 USD		USD |
| Erfolgswirksam zum beizulegenden Zeitwert |  |  |  |  |
| bewertete finanzielle Vermögenswerte | 2,4,5 | –	46.435.291 | –	164.905.986 | 688.236.778	596.654.725 |
| Barmittel und Barmitteläquivalente | 11 | 20	– | 1	2 | –	1.698 |
| Forderungen an Broker Nachschussforderungen Forderungen aus der Ausgabe von Anteilen Forderungen aus verkauften Wertpapieren Sonstige Forderungen | 11 | 8	1.881.724 –	– –	40.434 –	– 	–	134.480 | –	6.751.998 –	634.571 –	5.838 –	67.265.532 	63.148	175.020 | 15.482.210	10.729.412 –	– –	– –	– 	1.031.827	699.416 |
| Vermögenswerte gesamt |  | 	28	48.491.929 | 	63.149	239.738.947 | 	704.750.815	608.085.251 |
| Verbindlichkeiten Erfolgswirksam zum beizulegenden Zeitwert |  |  |  |  |  |  |  |
| bewertete finanzielle Verbindlichkeiten | 2,4,5 | – | (81.364) | – | (8.477.257) | (21.465.601) | (11.652.075) |
| An Broker zahlbar | 11 | – | – | (3) | – | – | – |
| Nachschussverbindlichkeiten |  | – | (660) | – | – | – | – |
| Verbindlichkeiten aus Rücknahmen |  | – | (113.002) | – | (63.675) | – | – |
| Verbindlichkeiten aus Wertpapierkäufen |  | – | – | – | (67.265.510) | – | – |
| Verbindlichkeiten aus Anlageverwaltungsgebühren | 7 | (28) | (88.964) | – | (102.670) | (473.877) | (343.750) |
| Verbindlichkeiten auf Gebühr für die Verkaufsstelle | 7 | – | – | (63.148) | (181.731) | – | – |
| Zu zahlende Verwaltungsgebühren | 7 | – | (93.432) | – | (15.610) | (717.280) | (486.912) |
| Verbindlichkeiten aus Verwahrstellengebühren | 7 | – | (41.049) | – | (6.474) | (314.547) | (212.505) |
| Sonstige Verbindlichkeiten |  | 	–	– | 	2	(21.007) | 	(1.134)	– |
| Summe Verbindlichkeiten (ausschließlich des den |  |  |  |  |
| Inhabern rückzahlbarer, gewinnberechtigter Anteile |  |  |  |  |
| zuzurechnenden Nettovermögens) |  | 	(28)	(418.471) | 	(63.149)	(76.133.934) | 	(22.972.439)	(12.695.242) |
| Den Inhabern rückzahlbarer, gewinnberechtigter Anteile zuzurechnendes Nettovermögen | 10 | 	–	48.073.458 | 	–	163.605.013 | 	681.778.376	595.390.009 |

1 
Aufgelöst am 22. März 2021. 
2 
Aufgelöst am 5. November 2020.
Weitere Informationen zum Nettoinventarwert pro Anteil und in Umlauf befindlichen Anteilen jeder Anteilsklasse entnehmen Sie bitte Anmerkung 9 und 10. Die beigefügten Anmerkungen sind ein wesentlicher Bestandteil dieses Abschlusses.