最近访问基金
读取中... |
|---|
-.-----.---- (-.----%)--/--/-- --:--:-- | 最新净值: -.---- | 昨日净值: -.---- | 累计净值: -.---- |
|---|---|---|---|
| 涨跌幅: -.---- | 涨跌额: -.---- | 五分钟涨速: -.---- |
| 施罗德亚洲高息股债M(968013) 基金公开信息 | |||||||||
|---|---|---|---|---|---|---|---|---|---|
| 流水号 | 3040401 | ||||||||
| 基金代码 | 968013 | ||||||||
| 公告日期 | 2022-10-28 | ||||||||
| 编号 | 1 | ||||||||
| 标题 | 施罗德亚洲高息股债基金2022年年度报告及财务报表 | ||||||||
| 信息全文 | Schroder Asian Asset Income Fund 施罗德亚洲高息股债基金 (A Sub-Fund of Schroder Umbrella Fund II) （施罗德伞型基金II 的子基金） Annual Report and Financial Statements 年度报告及财务报表 For the year ended 30th June 2022 二零二二年六月三十日止年度 施罗德亚洲高息股债基金 Manager Schroder Investment Management (Hong Kong) Limited Level 33 Two Pacific Place 88 Queensway Hong Kong Telephone: 2521 1633 Hotline: 2869 6968 Fax: 2530 9095 Home Page: http://www.schroders.com.hk Trustee and Registrar HSBC Institutional Trust Services (Asia) Limited 1 Queen’s Road Central Hong Kong Registrar’s Service Provider The Hongkong and Shanghai Banking Corporation Limited 1 Queen’s Road Central Hong Kong Auditor PricewaterhouseCoopers Certified Public Accountants 22/F Prince’s Building Central Hong Kong 基金管理人 施罗德投资管理（香港）有限公司 香港金钟道88号 太古广场二座33字楼 电话：2521 1633 热线：2869 6968 图文传真：2530 9095 网页：http://www.schroders.com.hk 受托人及注册登记机构 汇丰机构信托服务（亚洲）有限公司 香港中环皇后大道中1号 注册登记机构之服务提供机构 香港上海汇丰银行有限公司 香港中环皇后大道中1号 审计师 罗兵咸永道会计师事务所 香港 中环太子大厦二十二楼 Schroder Asian Asset Income Fund (A Sub-Fund of Schroder Umbrella Fund II) 施罗德亚洲高息股债基金 （施罗德伞型基金II的子基金） Schroder Asian Asset Income Fund Schroder Asian Asset Income Fund (A Sub-Fund of Schroder Umbrella Fund II) 施罗德亚洲高息股债基金 （施罗德伞型基金II的子基金） Solicitor Deacons 5/F, Alexandra House 18 Chater Road Central Hong Kong Further information Schroders is a Foreign Account Tax Compliance Act (“FATCA”) compliant organisation. Please find the FATCA classification of this entity and its Global Intermediary Identification Number (“GIIN”) below. FATCA entity classification: Nonreporting IGA FFI / Registered Sponsored Investment Entity Sponsored entity GIIN: IV2GGD.00030.SF.344 Sponsoring entity: Schroder Investment Management (Hong Kong) Limited 律师 的近律师行 香港中环遮打道18号 历山大厦5楼 额外资讯 施罗德乃合规美国《海外帐户税收合规法案》 （「FATCA」）机构。其FATCA类别及其机构的美国 全球中介人识别码（「GIIN」）如下。 FATCA机构类别：在跨政府协议下免申报的海外 金融机构╱注册资助机构 资助机构的GIIN：IV2GGD.00030.SF.344 发行机构：施罗德投资管理（香港）有限公司 施罗德亚洲高息股债基金 Contents 目录 Pages 页次 Manager’s report 基金?理?报告 1 Manager’s certificate 基金?理?证明书 6 Trustee’s report 受托人报告 7 Independent auditor’s report 独立审计师报告 8 Statement of financial position 财务状况报表 15 Statement of comprehensive income 全面??报表 17 Statement of changes in net assets attributable to unitholders 分配给?额持有人净资产变动报表 19 Statement of cash flows 现金流量表 25 Notes to the financial statements 财务报表之?释 27 Investment portfolio (Unaudited) 基金投资组合（未经审核） 147 Investment portfolio movements (Unaudited) 投资组合变动（未经审核） 166 Details in respect of financial derivative instruments (Unaudited) 金融衍生工具的详情（未经审核） 181 Information on exposure arising from financial derivative instruments (Unaudited) 有关金融衍生工具所产生的风险承担的资料（未经审核） 182 Holdings of collateral (Unaudited)?所持有的抵押品（未经审核） 183 Performance table (Unaudited) 业绩表（未经审核） 184 Schroder Asian Asset Income Fund 施罗德亚洲高息股债基金 (A Sub-Fund of Schroder Umbrella Fund II) （施罗德伞型基金II的子基金） Reports and Financial Statements 年报及财务报表 For the year ended 30th June 2022 二零二二年六月三十日止年度 1 Schroder Asian Asset Income Fund Manager’s Report 基金?理?报告 Market Review In 3Q 2021, Asian equities registered sharp negative return mainly due to the significant sell-off in China. This was caused by the inability of a Chinese property developer to service its debts, the government’s regulatory crackdown, power outages and energy rationing. In fixed income, government yields were unchanged as inflationary pressures and hawkish shifts from central banks reversed an initial decline in September. The US 10-year Treasury yield rose by 0.01%, finishing the quarter at 1.49%. For corporate bonds, high yield and investment grade credit both made negative returns as yields rose. The emergence of Omicron towards the end of 2021 lead to a modest decline for Asian equities in the fourth quarter, as investors feared that the virus could disturb global economic recovery. Rapidly rising Omicron cases caused China and Hong Kong to have the worst-performing markets, as many expected lockdown restrictions to be swiftly enforced. Taiwan and Indonesia were the best-performing markets gaining in excess of 5%. For Taiwan, positive economic data and rise in exports were thought to increase investor sentiment. With regards to fixed income, government yields remained largely unchanged as increasing inflation and hawkish central bank policy shifts were countered by the emergence of Omicron. The US 10-year Treasury yield rose by 0.02%. For Asian credit, investment grade outperformed high yield but both continued to register negative returns, with Chinese real estate detrimental for high yield negative performance. ?场观? 在二零二一年第三季度，亚洲股市录得大幅负回 报，主要是由于中国有一家房地产开发商无力偿 还债务、政府加大监管打击力度、出现停电以及 需要配给供电等因素，令中国股市出现大幅抛 售。在固定收益方面，政府债券的孳息维持不 变，因为通胀压力升温和多国央行转变为鹰派立 场，扭转九月份最初的下降趋势。美国10年期 国债的孳息上升0.01%，本季度收市报1.49%。 对于公司债券而言，随着孳息上升，高收益和投 资级信贷均录得负回报。 二零二一年底，Omicron病毒肆虐，导致亚洲股 市在第四季度小幅下跌，因为投资者忧虑新病毒 可能会扰乱全球经济复苏的势头。随着Omicron 病例迅速上升，中国和香港的市场表现最差，因 为许多市场人士预计当局将迅速实施封城措施。 台湾和印尼为表现最佳的市场，涨幅超过5%。 台湾公布经济数据向好，出口有所增长，有助提 升投资者信心。固定收益方面，政府债券的孳息 大致维持不变，虽然通胀加剧，央行转为鹰派政 策，但因为爆发Omicron病毒，利淡因素相互 抵消。美国10年期国债的孳息上升0.02%。就 亚洲信贷市场方面，投资级表现优于高收益，但 两者均继续录得负回报，因中国房地产市场不 稳，拖累高收益的表现。 施罗德亚洲高息股债基金 2 Manager’s Report 基金?理?报告 Market Review (Continued) As we move onto 2022, the market became more volatile as Russia invaded of Ukraine. Declines in Asian equity worsened as positive COVID-19 cases in China and Hong Kong reached the highest point in more than two years, causing Shanghai (financial capital of China) to go into partial lockdown. This brought concerns to investors as the Shanghai lockdown could have been the first of many lockdowns in China and Hong Kong. In fixed income, government yields rose sharply as central banks were hawkish amid increasing inflationary pressure. US 10-year Treasury yield rose from 1.51% to 2.35% and the 2-year yield rose from 0.73% to 2.33%. Asian credits were also affected by the increasing inflation and returned negatively every month. Investment grade continued to outperform high yield. The war in Ukraine continued in 2Q 2022 as Asian equity returns remained negative due to concerns of rising inflation and supply chain problems, which may tip the global economy into recession. Fears of recession caused South Korea to be the worst-performing market with financials, technology and energy stocks badly hit. Similarly, fears of recession and rising inflation caused Taiwanese stocks to perform significantly worse. China was the only market index to perform positively as COVID-19 restrictions began to relax. Bonds continued to sell off sharply amid increased inflation, with hawkish central banks responding by raising interest rates. In particular, the Fed raised the policy rate by 75 bps in June for the first time since 1994. Investment grade outperformed high yield by the end of the quarter. ?场观?（续） 随着踏入二零二二年，因俄罗斯入侵乌克兰，市 场变得更为反复波动。中国和香港的新冠个案上 升到两年多以来的最高位，而作为中国金融之都 的上海，更出现部分封城，使亚洲股市的跌势加 剧。这加深投资者的担忧，因为一旦封锁上海， 可能中国其他城市和香港亦会跟随封锁。固定收 益方面，政府债券的孳息大幅上升，因为在通胀 压力加大的情况下，各国央行持紧缩态度。美国 10年期国债的孳息由1.51%上升至2.35%，2年 期国债的孳息由0.73%上升至2.33%。亚洲信贷 也受到通胀加剧影响，每月均出现负回报。投资 级继续跑赢高收益。 乌克兰战争在第二季度仍未停止，亚洲股市跌势 持续，因投资者忧虑通胀加剧和供应链问题，这 可能导致全球经济陷入衰退。市场对经济衰退的 担忧使南韩成为表现最差的市场，当中金融、科 技和能源股受到重创。同样，市场对衰退和通胀 加剧的担忧导致台湾股市表现明显转差。由于中 国开始放宽有关疫情的限制措施，使中国是唯一 表现向好的市场成份指数。随着通胀加剧，鹰派 立场的央行通过提高利率应对，债券继续大幅抛 售。特别是，联储局自一九九四年以来首次在六 月份将政策利率上调75个基点。截至本季度末， 投资级的表现优于高收益。 3 Schroder Asian Asset Income Fund Manager’s Report 基金管理人报告 Outlook We will stay cautious on Asian equities as the uncertainty around earnings may not be fully reflected in valuations while discount rates are at best stable. However, we are turning more positive on Chinese equities, as we expect a moderate upturn in China’s growth cycle. This can be driven by the easing COVID-19 restrictions and greater policy accommodation. Signs of easing monetary policy, harsh property curbs and regulatory squeeze are also showing which could stimulate growth. Other Asian equities also remain attractive compared to the rest of the world, as their valuations do not fully reflect the rising interest rates caused by tighter monetary policies of global central banks. We reinforce a neutral but cautious stance for fixed income due to the significant sell off in the past few months. Credit differentiation and defaults are likely to remain high especially within Chinese properties. Also, Asian credits are likely to stay volatile amid persistent inflation and growth slowdown. So, we will focus our exposure on lower beta and leading property credits with strong refinancing ability. We will also stay negative on duration to minimize the impact of changing interest rates by central banks. Nevertheless, signs of mild recovery suggest that the worst of slowdown caused by zero Covid tolerance policies is likely over. Asian credit valuations also remain appealing compared to developed markets and non-Asia emerging markets. As volatility is expected to remain high in both Asian equity and bond markets, we will continue to use future overlays for downside protection. We also aim to capture upside gains by exploring opportunities and minimize the impact of volatility and risks by diversification. 展望 我们将对亚洲股市保持谨慎，因为盈利仍存有不 明朗因素，目前股价尚未完全反映，而贴现率只 算稳定。然而，我们对中国股市的前景更加乐 观，因为我们预计中国的增长周期将温和好转， 这是由于放宽疫情的限制措施和调节政策支持。 有迹象显示当局放宽货币政策，严厉管制房地产 和收紧监管，有利刺激经济增长。与其他地区相 比，亚洲股市仍然具有吸引力，因为股价尚未充 分反映全球央行推行紧缩货币政策而导致的利率 升势。 由于过去几个月市场出现大幅抛售，我们加强对 固定收益的中性但谨慎的立场。信贷息差化和违 约率仍然较高，尤其是有关中国房地产的领域。 此外，在持续通胀和增长放缓的情况下，亚洲信 贷仍会反复波动，因此，我们将专注于投资低 Beta和领先的房地产信贷，具有强大的再筹资实 力。我们仍继续看淡存续期，以尽量减少央行调 整利率的影响。然而，经济有温和复苏的迹象， 反映清零新冠政策所导致经济放缓最严重的影响 可能已经结束。与发达市场和非亚洲新兴市场相 比，亚洲信贷的估值仍具有吸引力。 由于亚洲股市和债市的波动性预计仍将偏高，我 们将继续利用未来对冲来保障下行风险。我们还 通过探索机会获取上行收益，并通过多元化投资 将波动性和风险的影响降至最低。 施罗德亚洲高息股债基金 4 As at 30th June 2022, the Fund size was HK$26,205,529,110 represent by units as below: Units HKD Class A Accumulation 1,244,005.35 HKD Class A Distribution 95,026,870.63 HKD Class C Accumulation 205,815.69 HKD Class C Distribution 579,935.67 HKD Class X Accumulation 67.62 HKD Class X Distribution 15,867.63 USD Class A Accumulation 5,421,874.62 USD Class A Distribution 130,097,860.24 USD Class C Accumulation 7,098,614.39 USD Class C Distribution 5,630,270.17 USD Class I Accumulation 57,273.00 USD Class I Distribution 461,424.94 USD Class X Accumulation 68.14 USD Class X Distribution 147,233.85 AUD Hedged Class A Distribution 52,737,836.64 AUD Hedged Class C Distribution 194,381.43 RMB Hedged Class A Distribution 42,694,886.93 RMB Hedged Class M Accumulation 1,375,686.33 GBP Hedged Class A Accumulation 114,765.03 GBP Hedged Class A Distribution 2,749,826.23 截至二零二二年六月三十日，基金总值 26,205,529,110港元，发行?额如下： ?额 港元A类别累积?额 1,244,005.35 港元A类别收息?额 95,026,870.63 港元C类别累积?额 205,815.69 港元C类别收息?额 579,935.67 港元X类别累积?额 67.62 港元X类别收息?额 15,867.63 美元A类别累积?额 5,421,874.62 美元A类别收息?额 130,097,860.24 美元C类别累积?额 7,098,614.39 美元C类别收息?额 5,630,270.17 美元I类别累积?额 57,273.00 美元I类别收息?额 461,424.94 美元X类别累积?额 68.14 美元X类别收息?额 147,233.85 澳元A类别对冲收息?额 52,737,836.64 澳元C类别对冲收息?额 194,381.43 人民币A类别对冲收息?额 42,694,886.93 人民币M类别对冲累积?额 1,375,686.33 英镑A类别对冲累积?额 114,765.03 英镑A类别对冲收息?额 2,749,826.23 Manager’s Report 基金?理?报告 5 Schroder Asian Asset Income Fund Manager’s Report 基金?理?报告 The prices of the units were: NET ASSET VALUE PER UNIT HKD Class A Accumulation HK$152.8870 HKD Class A Distribution HK$87.6457 HKD Class C Accumulation HK$165.5238 HKD Class C Distribution HK$94.9226 HKD Class X Accumulation HK$152.5745 HKD Class X Distribution HK$131.5873 USD Class A Accumulation US$15.1719 USD Class A Distribution US$8.6981 USD Class C Accumulation US$14.6906 USD Class C Distribution US$9.0768 USD Class I Accumulation US$15.4479 USD Class I Distribution US$11.1772 USD Class X Accumulation US$15.1256 USD Class X Distribution US$13.0589 AUD Hedged Class A Distribution AU$7.9273 AUD Hedged Class C Distribution AU$8.2745 RMB Hedged Class A Distribution RMB81.8716 RMB Hedged Class M Accumulation RMB127.2839 GBP Hedged Class A Accumulation GBP10.3783 GBP Hedged Class A Distribution GBP8.2533 Schroder Investment Management (Hong Kong) Limited 19th October 2022 基金?额价格如下： 每?额净资产 港元A类别累积?额 152.8870港元 港元A类别收息?额 87.6457港元 港元C类别累积?额 165.5238港元 港元C类别收息?额 94.9226港元 港元X类别累积?额 152.5745港元 港元X类别收息?额 131.5873港元 美元A类别累积?额 15.1719美元 美元A类别收息?额 8.6981美元 美元C类别累积?额 14.6906美元 美元C类别收息?额 9.0768美元 美元I类别累积?额 15.4479美元 美元I类别收息?额 11.1772美元 美元X类别累积?额 15.1256美元 美元X类别收息?额 13.0589美元 澳元A类别对冲收息?额 7.9273澳元 澳元C类别对冲收息?额 8.2745澳元 人民币A类别对冲收息?额 81.8716人民币 人民币M类别对冲累积?额 127.2839人民币 英镑A类别对冲累积?额 10.3783英镑 英镑A类别对冲收息?额 8.2533英镑 施罗德投资管理（香港）有限公司 二零二二年十月十九日 施罗德亚洲高息股债基金 6 Manager’s Certificate 基金?理?证明书 We, as Manager of the Schroder Asian Asset Income Fund (the “Fund”), a sub-fund of Schroder Umbrella Fund II, hereby certify to the best of our knowledge and belief that during the year from 1st July 2021 to 30th June 2022, we have not, nor has any other person acting on our behalf: (a) transferred units to another person for sale, resale, cancellation or subsequent transfer to us for sale, resale or cancellation; (b) acquired or disposed of investments for account of the Fund other than through a recognised securities market; (c) disposed of units to another person for a price lower than the current issue price at the time of disposal; (d) acquired units for a price higher than the current realisation price at the time of such acquisition. For and on behalf of Schroder Investment Management (Hong Kong) Limited 19th October 2022 本公司为施罗德亚洲高息股债基金（「基金」）（施 罗德伞型基金II之子基金）基金?理?，谨证明 由二零二一年七月一日至二零二二年六月三十日 止年度间本基金?理?以及任何代表基金?理? 或其允许之人士均无： (a) 转让?额予其他人士作出售、转售或取消， 或其后转让予本基金?理?作出售、转售或 取消； (b) 在认可之证券交易市场以外买卖本基金之投 资； (c) 以低于当时发行价之价格出售?额； (d) 以高于当时赎回价之价格购入?额。 代表 施罗德投资管理（香港）有限公司 二零二二年十月十九日 7 Schroder Asian Asset Income Fund Trustee’s Report 受托人报告 We hereby confirm that, in our opinion, the Manager has, in all material respects, managed the Schroder Asian Asset Income Fund, a sub-fund of Schroder Umbrella Fund II, in accordance with the provisions of the Trust Deed dated 8th October 2010, as amended (the “Trust Deed”), for the year ended 30th June 2022. HSBC Institutional Trust Services (Asia) Limited 19th October 2022 本受托人谨确认基金?理?截至二零二二年六月 三十日止年度间在各个重要方面均依照二零一零 年十月八日所订立之?托?据（经修订）之条款管 理施罗德亚洲高息股债基金（施罗德伞型基金II 之子基金）。 汇丰机构信托服务（亚洲）有限公司 二零二二年十月十九日 施罗德亚洲高息股债基金 8 Report on the Audi t of the Fi nanci al Statements Opinion What we have audited The financial statements of Schroder Asian Asset Income Fund (the “Fund”), a sub-fund of Schroder Umbrella Fund II, which are set out on pages 15 to 146, comprise: – the statement of financial position as at 30th June 2022; – the statement of comprehensive income for the year then ended; – the statement of changes in net assets attributable to unitholders for the year then ended; – the statement of cash flows for the year then ended; and – the notes to the financial statements, which include significant accounting policies and other explanatory information. Our opinion In our opinion, the financial statements give a true and fair view of the financial position of the Fund as at 30th June 2022, and of its financial transactions and its cash flows for the year then ended in accordance with Hong Kong Financial Reporting Standards (“HKFRSs”) issued by the Hong Kong Institute of Certified Public Accountants (“HKICPA”). 就财务报表审计作出的报告 意见 我们已审计的内容 施罗德亚洲高息股债基金（以下简称「基金」）列 载于第十五至一百四十六页的财务报表，包括： － 于二零二二年六月三十日的财务状况报表； － 截至该日止年度的全面??报表； － 截至该日止年度的分配给?额持有人净资产 变动报表； － 截至该日止年度的现金流量表；及 － 财务报表?释，包括主要会计政策概要。 我们的意见 我们认为，该等财务报表已根据香港会计师公会 颁布的《香港财务报告准则》真实而中肯地反映了 基金于二零二二年六月三十日的财务状况及其截 至该日止年度的财务表现及现金流量。 Independent Auditor’s Report To the Unitholders of Schroder Asian Asset Income Fund (A Sub-Fund of Schroder Umbrella Fund II) 独立审计师报告 致施罗德亚洲高息股债基金 （施罗德伞型基金II的子基金） ?额持有人 9 Schroder Asian Asset Income Fund Independent Auditor’s Report To the Unitholders of Schroder Asian Asset Income Fund (A Sub-Fund of Schroder Umbrella Fund II) (Continued) 独立审计师报告 致施罗德亚洲高息股债基金 （施罗德伞型基金II的子基金） ?额持有人（续） Basis for Opinion We conducted our audit in accordance with Hong Kong Standards on Auditing (“HKSAs”) issued by the HKICPA. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Independence We are independent of the Fund in accordance wit h t he HKI CPA’ s Code of Et hics f or Professional Accountants (the “Code”), and we have fulfilled our other ethical responsibilities in accordance with the Code. Other Information T h e T r u s t e e a n d t h e Ma n a g e r ( t h e “Management”) of the Fund are responsible for the other information. The other information comprises all of the information included in Manager’s report, Manager’s certificate, Trustee’s report, investment portfolio, investment portfolio movements, details in respect of financial derivative instruments, information on exposure arising from financial derivative instruments, holdings of collateral and performance table, but does not include the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. 意见的基础 我们已根据香港会计师公会颁布的《香港审计准 则》进行审计。我们在该等准则下承担的责任已 在本报告「审计师就审计财务报表承担的责任」部 分中作进一步阐述。 我们相信，我们所获得的审计凭证能充足及适当 地为我们的审计意见提供基础。 独立性 根据香港会计师公会颁布的《专业会计师道德守 则》（以下简称「守则」），我们独立于基金，并已 履行守则中的其他专业道德责任。 其他信息 基金的受托人及基金?理?（合称为「管理层」） 须对其他信息负责。其他信息包括年报内的所有 信息，但不包括财务报表及我们的审计师报告。 我们对财务报表的意见并不涵盖其他信息，我们 亦不对该等其他信息发表任何形式的鉴证结论。 施罗德亚洲高息股债基金 10 Other Information (Continued) In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. Responsibilities of Management for the Financial Statements The Management of the Fund is responsible for the preparation of the financial statements that give a true and fair view in accordance with HKFRSs issued by the HKICPA, and for such internal control as the Management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the Management of the Fund is responsible for assessing the Fund’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Management either intends to liquidate the Fund or to cease operations, or has no realistic alternative but to do so. 其他信息（续） 结合我们对财务报表的审计，我们的责任是阅读 其他信息，在此过程中，考虑其他信息是否与财 务报表或我们在审计过程中所了解的情况存在重 大抵触或者似乎存在重大错误陈述的情况。 基于我们已执行的工作，如果我们认为其他信息 存在重大错误陈述，我们需要报告该事实。在这 方面，我们没有任何报告。 管理层就财务报表须承担的责任 基金的管理层须负责根据香港会计师公会颁布的 《香港财务报告准则》拟备真实而中肯的财务报 表，并对其认为为使财务报表的拟备不存在由于 欺诈或错误而导致的重大错误陈述所需的内部控 制负责。 在拟备财务报表时，基金的管理层负责评估基金 持续经营的能力，并在适用情况下披露与持续经 营有关的事项，以及使用持续经营为会计基础， 除非管理层有意将基金清盘或停止经营，或别无 其他实际的替代方案。 Independent Auditor’s Report To the Unitholders of Schroder Asian Asset Income Fund (A Sub-Fund of Schroder Umbrella Fund II) (Continued) 独立审计师报告 致施罗德亚洲高息股债基金 （施罗德伞型基金II的子基金） ?额持有人（续） 11 Schroder Asian Asset Income Fund Responsibilities of Management for the Financial Statements (Continued) In addition, the Management of the Fund is required to ensure that the financial statements have been properly prepared in accordance with the relevant disclosure provisions of the Trust Deed dated 8th October 2010, as amended (the “Trust Deed”) and Appendix E of the Code on Unit Trusts and Mutual Funds issued by the Hong Kong Securities and Futures Commission (the “SFC Code”). Auditor’s Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. We report our opinion solely to you, as a body, and for no other purpose. We do not assume responsibility towards or accept liability to any other person for the contents of this report. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with HKSAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. In addition, we are required to assess whether the financial statements of the Fund have been properly prepared, in all material respects, in accordance with the relevant disclosure provisions of the Trust Deed and Appendix E of the SFC Code. 管理层就财务报表须承担的责任（续） 此外，基金的管理层须确保财务报表已根据二零 一零年十月八日订立的?托?据（经修订）（「?托 ?据」）的相关披露条文，以及香港证券及期货事 务监察委员会颁布的《单?信托及互惠基金守则》 （「证监会守则」）附录E的相关披露条文而妥为编 制。 审计师就审计财务报表承担的责任 我们的目标，是对财务报表整体是否不存在由于 欺诈或错误而导致的重大错误陈述取得合理保 证，并出具包括我们意见的审计师报告。我们仅 向阁下（作为整体）报告我们的意见，除此之外本 报告别无其他目的。我们不会就本报告的内容向 任何其他人士负上或承担任何责任。合理保证是 高水平的保证，但不能保证按照《香港审计准则》 进行的审计，在某一重大错误陈述存在时总能发 现。错误陈述可以由欺诈或错误引起，如果合理 预期它们单独或汇总起来可能影响财务报表使用 者依赖财务报表所作出的经济决定，则有关的错 误陈述可被视作重大。此外，我们需要评估基金 的财务报表是否已根据?托?据的相关披露条文 及证监会守则附录E而妥为编制。 Independent Auditor’s Report To the Unitholders of Schroder Asian Asset Income Fund (A Sub-Fund of Schroder Umbrella Fund II) (Continued) 独立审计师报告 致施罗德亚洲高息股债基金 （施罗德伞型基金II的子基金） ?额持有人（续） 施罗德亚洲高息股债基金 12 Auditor’s Responsibilities for the Audit of the Financial Statements (Continued) As part of an audit in accordance with HKSAs, we exercise professional judgment and maintain professional scepticism throughout the audit. We also: – Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. – Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Fund’s internal control. – Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Management. 审计师就审计财务报表承担的责任（续） 在根据《香港审计准则》进行审计的过程中，我们 运用了专业判断，保持了专业怀疑态度。我们 亦： － 识别和评估由于欺诈或错误而导致财务报表 存在重大错误陈述的风险，设计及执行审计 程序以应对这些风险，以及获取充足和适当 的审计凭证，作为我们意见的基础。由于欺 诈可能涉及串谋、伪造、蓄意遗漏、虚假陈 述，或凌驾于内部控制之上，因此未能发现 因欺诈而导致的重大错误陈述的风险高于未 能发现因错误而导致的重大错误陈述的风 险。 － 了解与审计相关的内部控制，以设计适当的 审计程序，但目的并非对基金内部控制的有 效性发表意见。 － 评价管理层所采用会计政策的恰当性及作出 会计估计和相关披露的合理性。 Independent Auditor’s Report To the Unitholders of Schroder Asian Asset Income Fund (A Sub-Fund of Schroder Umbrella Fund II) (Continued) 独立审计师报告 致施罗德亚洲高息股债基金 （施罗德伞型基金II的子基金） ?额持有人（续） 13 Schroder Asian Asset Income Fund Auditor’s Responsibilities for the Audit of the Financial Statements (Continued) – Conclude on the appropriateness of the Management’s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Fund’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the Fund to cease to continue as a going concern. – Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. We communicate with the Management regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. 审计师就审计财务报表承担的责任（续） － 对管理层采用持续经营会计基础的恰当性作 出结论。根据所获取的审计凭证，确定是否 存在与事项或情况有关的重大不确定性，从 而可能导致对基金的持续经营能力产生重大 疑虑。如果我们认为存在重大不确定性，则 有必要在审计师报告中提请使用者注意财务 报表中的相关披露。假若有关的披露不足， 则我们应当发表非无保留意见。我们的结论 是基于审计师报告日止所取得的审计凭证。 然而，未来事项或情况可能导致基金不能持 续经营。 － 评价财务报表的整体列报方式、结构和内 容，包括披露，以及财务报表是否中肯反映 交易和事项。 除其他事项外，我们与管理层沟通了计划的审计 范围、时间安排、重大审计发现等，包括我们在 审计中识别出内部控制的任何重大缺陷。 Independent Auditor’s Report To the Unitholders of Schroder Asian Asset Income Fund (A Sub-Fund of Schroder Umbrella Fund II) (Continued) 独立审计师报告 致施罗德亚洲高息股债基金 （施罗德伞型基金II的子基金） ?额持有人（续） 施罗德亚洲高息股债基金 14 Report on Matters under the Relevant Disclosure Provisions of the Trust Deed and Appendix E of the SFC Code In our opinion, the financial statements have been properly prepared, in all material respects, in accordance with the relevant disclosure provisions of the Trust Deed and Appendix E of the SFC Code. PricewaterhouseCoopers Certified Public Accountants Hong Kong, 19th October 2022 就?托?据的相关披露条文及证监会守则附录E 的有关披露规定之事项作出的报告 我们认为，财务报表已在所有重大方面根据受托 契约及证监会守则附录E的相关披露条文而妥为 编制。 罗兵咸永道会计师事务所 执业会计师 香港，二零二二年十月十九日 Independent Auditor’s Report To the Unitholders of Schroder Asian Asset Income Fund (A Sub-Fund of Schroder Umbrella Fund II) (Continued) 独立审计师报告 致施罗德亚洲高息股债基金 （施罗德伞型基金II的子基金） ?额持有人（续） 15 Schroder Asian Asset Income Fund Statement of Financial Position 财务状况报表 As at 30th June 2022 截至二零二二年六月三十日 Note ?释 2022 HK$ 二零二二年 港元 2021 HK$ 二零二一年 港元 ASSETS 资产 Current assets 流动资产 Investments 投资 3(b), 9(b) 24,342,512,414 29,915,452,234 Financial derivative instruments 金融衍生工具 3(b), 5, 9(l) 248,079,536 97,709,546 Amounts receivable on disposal of investments 应收出售投资款项 194,188,511 62,721,720 Amounts receivable on subscription of units 应收认购?额款项 117,934,610 253,435,015 Dividends receivable 应收?利 66,602,912 38,229,171 Interest receivable on debt securities 应收债务证券利息 105,183,567 137,607,415 Interest receivable on bank deposits 应收存款利息 9,054 – Other receivables and prepayments 其他应收款项及预付款项 61,022 261,540 Margin deposits 保证金 6 517,933,573 336,175,827 Cash collateral 现金抵押品 2,746,433 3,416,974 Cash and bank deposits Note 1现金及银行存款 ?释1 9(a) 1,048,541,935 1,073,057,120 Total assets 资产总值 26,643,793,567 31,918,066,562 施罗德亚洲高息股债基金 16 Statement of Financial Position (Continued) 财务状况报表（续） As at 30th June 2022 截至二零二二年六月三十日 Note ?释 2022 HK$ 二零二二年 港元 2021 HK$ 二零二一年 港元 LIABILITIES 负债 Current liabilities 流动负债 Financial derivative instruments 金融衍生工具 3(b), 5, 9(l) 25,002,685 196,549,467 Amounts payable on purchase of investments 应付认购投资款项 186,562,741 85,860,183 Amounts payable on redemption of units 应付赎回?额款项 39,458,366 98,888,742 Deferred tax liability 递延所得税负债 10 39,128,644 19,857,865 Distributions payable 应付?利 111,409,925 123,130,516 Cash collateral liabilities 现金抵押品负债 3,609,597 3,339,316 Other payables 其他应付款项 33,092,499 39,258,077 Liabilities (excluding net assets attributable to unitholders) 负债值（除分配给?额持有人净资产） 438,264,457 566,884,166 Net assets attributable to unitholders 分配给?额持有人净资产 11 26,205,529,110 31,351,182,396 For and on behalf of 代表 For and on behalf of 代表 Schroder Investment Management HSBC Institutional Trust Services (Asia) Limited (Hong Kong) Limited 汇丰机构信托服务（亚洲）有限公司 施罗德投资管理（香港）有限公司 Note 1: As at 30th June 2022, cash collateral amounting to HK$3,609,597 were held under The Hongkong and Shanghai Banking Corporation Limited, Hong Kong and included as cash and bank deposit under the statement of financial position (2021: HK$3,339,316). ?释一：截至二零二二年六月三十日，香港上海汇丰银行有限公司持有现金抵押品为3,609,597港元及其 金额包括在财务状况报表中的现金及银行存款（二零二一年：3,339,316港元）。 The notes on pages 27 to 146 are an integral part of these financial statements. 第二十七至一百四十六页之?释乃属本财务报表之一部份。 17 Schroder Asian Asset Income Fund Statement of Comprehensive Income 全面??报表 For the year ended 30th June 2022 二零二二年六月三十日止年度 Note ?释 2022 HK$ 二零二二年 港元 2021 HK$ 二零二一年 港元 INCOME ?? Dividends ?利 716,652,756 609,309,758 Interest on bank deposits 存款利息 9(a) 141,746 21,007 Interest on debt securities 债务证券利息 9(h) 463,602,227 513,892,407 Interest on collateral 抵押品利息 4,064 5,605 Net realised (losses)/gains on investments and financial derivative instruments 投资及金融衍生工具的已变现净（亏损）╱收益 (373,393,731) 1,161,088,815 Net change in unrealised appreciation/depreciation in value of investments and financial derivative instruments 投资及金融衍生工具的未变现增值╱贬值 (4,321,505,451) 4,185,238,919 Net exchange (losses)/gains 汇兑净（亏损）╱收益 (3,139,228) 14,479,134 Other income 其他?? 7,514,145 429,785 Total net (loss)/income 总净（亏损）╱?? (3,510,123,472) 6,484,465,430 ExPENSES 支出 Management fee 管理费用 7 362,547,898 363,254,595 Trustee fee 受托人费用 7 20,796,526 20,954,144 Safe custody and bank charges 代管费用及银行费用 9(f) 6,763,301 8,476,562 Auditor’s remuneration 审计师酬金 231,640 208,817 Legal and other professional fees 法律及专业费用 449,588 387,410 Transaction handling fees 交易手续费 9(c) 281,857 409,848 Transaction cost 交易成本 9(j) 14,948,687 17,727,865 Interest expense 利息支出 9(e) 787,915 341,237 Other operating expenses 其他经营费用 9(d), 9(g) 61,024,441 60,871,082 Total operating expenses 总经营费用 467,831,853 472,631,560 施罗德亚洲高息股债基金 18 Note ?释 2022 HK$ 二零二二年 港元 2021 HK$ 二零二一年 港元 Operating (loss)/profit 经营（亏损）╱盈利 (3,977,955,325) 6,011,833,870 Finance cost 财务成本 Distributions to unitholders ?利?红给?额持有人 8 (1,417,826,033) (1,351,571,221) ─────────── ─────────── (Loss)/profit after distribution and before tax 派发?利后及预扣税项前之（亏损）╱盈利 (5,395,781,358) 4,660,262,649 Withholding tax 预扣税项 (73,186,402) (57,835,341) Capital gain tax 资产增值预扣税 (19,268,005) (19,753,812) (Decrease)/increase in net assets attributable to unitholders 分配给?额持有人净资产之（减少）╱增加 (5,488,235,765) 4,582,673,496 The notes on pages 27 to 146 are an integral part of these financial statements. 第二十七至一百四十六页之?释乃属本财务报表之一部份。 Statement of Comprehensive Income (Continued) 全面??报表（续） For the year ended 30th June 2022 二零二二年六月三十日止年度 19 Schroder Asian Asset Income Fund Statement of Changes in Net Assets Attributable to Unitholders 分配给?额持有人净资产变动报表 For the year ended 30th June 2022 二零二二年六月三十日止年度 Note ?释 2022 HK$ 二零二二年 港元 2021 HK$ 二零二一年 港元 Balance at the beginning of the year 年初总值 31,351,182,396 29,377,442,901 Issue of units 发行?额 11 8,994,108,599 11,688,352,408 Redemption of units 赎回?额 11 (8,651,526,120) (14,297,286,409) Net issue/(redemption) 净发行╱（赎回） 342,582,479 (2,608,934,001) (Decrease)/increase in net assets attributable to unitholders 分配给?额持有人净资产之（减少）╱增加 (5,488,235,765) 4,582,673,496 Balance at the end of the year 年终总值 26,205,529,110 31,351,182,396 Note ?释 2022 Units 二零二二年 ?额 2021 Units 二零二一年 ?额 HKD Class A Accumulation 港元A类别累积?额 Number of units in issue at the beginning of the year 年初已发行?额数目 1,366,060.39 1,635,078.71 Units issued 发行?额 227,949.84 386,300.13 Units redeemed 赎回?额 (350,004.88) (655,318.45) Number of units in issue at the end of the year 年终已发行?额数目 11 1,244,005.35 1,366,060.39 HKD Class A Distribution 港元A类别收息?额 Number of units in issue at the beginning of the year 年初已发行?额数目 89,282,739.94 87,407,766.67 Units issued 发行?额 32,558,462.68 37,641,784.28 Units redeemed 赎回?额 (26,814,331.99) (35,766,811.01) Number of units in issue at the end of the year 年终已发行?额数目 11 95,026,870.63 89,282,739.94 施罗德亚洲高息股债基金 20 Note ?释 2022 Units 二零二二年 ?额 2021 Units 二零二一年 ?额 HKD Class C Accumulation 港元C类别累积?额 Number of units in issue at the beginning of the year 年初已发行?额数目 226,557.62 241,771.53 Units issued 发行?额 10,613.28 26,479.08 Units redeemed 赎回?额 (31,355.21) (41,692.99) Number of units in issue at the end of the year 年终已发行?额数目 11 205,815.69 226,557.62 HKD Class C Distribution 港元C类别收息?额 Number of units in issue at the beginning of the year 年初已发行?额数目 576,532.69 560,525.85 Units issued 发行?额 5,381.66 34,449.06 Units redeemed 赎回?额 (1,978.68) (18,442.22) Number of units in issue at the end of the year 年终已发行?额数目 11 579,935.67 576,532.69 USD Class A Accumulation 美元A类别累积?额 Number of units in issue at the beginning of the year 年初已发行?额数目 5,874,195.55 8,711,106.87 Units issued 发行?额 579,513.45 766,979.37 Units redeemed 赎回?额 (1,031,834.38) (3,603,890.69) Number of units in issue at the end of the year 年终已发行?额数目 11 5,421,874.62 5,874,195.55 USD Class A Distribution 美元A类别收息?额 Number of units in issue at the beginning of the year 年初已发行?额数目 136,810,953.19 140,638,049.94 Units issued 发行?额 40,599,042.53 64,271,561.85 Units redeemed 赎回?额 (47,312,135.48) (68,098,658.60) Number of units in issue at the end of the year 年终已发行?额数目 11 130,097,860.24 136,810,953.19 Statement of Changes in Net Assets Attributable to Unitholders (Continued) 分配给?额持有人净资产变动报表（续） For the year ended 30th June 2022 二零二二年六月三十日止年度 21 Schroder Asian Asset Income Fund Note ?释 2022 Units 二零二二年 ?额 2021 Units 二零二一年 ?额 USD Class C Accumulation 美元C类别累积?额 Number of units in issue at the beginning of the year 年初已发行?额数目 6,502,116.37 9,627,267.89 Units issued 发行?额 1,042,822.90 157,101.42 Units redeemed 赎回?额 (446,324.88) (3,282,252.94) Number of units in issue at the end of the year 年终已发行?额数目 11 7,098,614.39 6,502,116.37 USD Class C Distribution 美元C类别收息?额 Number of units in issue at the beginning of the year 年初已发行?额数目 2,800,982.93 1,348,450.11 Units issued 发行?额 3,309,965.19 1,682,755.83 Units redeemed 赎回?额 (480,677.95) (230,223.01) Number of units in issue at the end of the year 年终已发行?额数目 11 5,630,270.17 2,800,982.93 USD Class I Accumulation 美元I类别累积?额 Number of units in issue at the beginning of the year 年初已发行?额数目 861,934.20 1,320,034.13 Units issued 发行?额 6,441.00 45,426.00 Units redeemed 赎回?额 (811,102.20) (503,525.93) Number of units in issue at the end of the year 年终已发行?额数目 11 57,273.00 861,934.20 USD Class I Distribution 美元I类别收息?额 Number of units in issue at the beginning of the year 年初已发行?额数目 466,267.56 2,771,963.55 Units redeemed 赎回?额 (4,842.62) (2,305,695.99) Number of units in issue at the end of the year 年终已发行?额数目 11 461,424.94 466,267.56 Statement of Changes in Net Assets Attributable to Unitholders (Continued) 分配给?额持有人净资产变动报表（续） For the year ended 30th June 2022 二零二二年六月三十日止年度 施罗德亚洲高息股债基金 22 Note ?释 2022 Units 二零二二年 ?额 2021 Units 二零二一年 ?额 AUD Hedged Class A Distribution 澳元对冲A类别收息?额 Number of units in issue at the beginning of the year 年初已发行?额数目 52,455,264.35 64,635,380.73 Units issued 发行?额 11,261,046.02 13,622,465.08 Units redeemed 赎回?额 (10,978,473.73) (25,802,581.46) Number of units in issue at the end of the year 年终已发行?额数目 11 52,737,836.64 52,455,264.35 AUD Hedged Class C Distribution 澳元对冲C类别收息?额 Number of units in issue at the beginning of the year 年初已发行?额数目 254,986.76 222,459.59 Units issued 发行?额 42,438.38 45,542.01 Units redeemed 赎回?额 (103,043.71) (13,014.84) Number of units in issue at the end of the year 年终已发行?额数目 11 194,381.43 254,986.76 RMB Hedged Class A Distribution 人民币对冲A类别收息?额 Number of units in issue at the beginning of the year 年初已发行?额数目 38,173,595.46 39,432,221.46 Units issued 发行?额 12,076,294.85 11,773,779.98 Units redeemed 赎回?额 (7,555,003.38) (13,032,405.98) Number of units in issue at the end of the year 年终已发行?额数目 11 42,694,886.93 38,173,595.46 Statement of Changes in Net Assets Attributable to Unitholders (Continued) 分配给?额持有人净资产变动报表（续） For the year ended 30th June 2022 二零二二年六月三十日止年度 23 Schroder Asian Asset Income Fund Note ?释 2022 Units 二零二二年 ?额 2021 Units 二零二一年 ?额 RMB Hedged Class M Accumulation 人民币对冲M类别累积?额 Number of units in issue at the beginning of the year 年初已发行?额数目 4,112,936.27 11,010,553.35 Units issued 发行?额 110,940.31 311,422.29 Units redeemed 赎回?额 (2,848,190.25) (7,209,039.37) Number of units in issue at the end of the year 年终已发行?额数目 11 1,375,686.33 4,112,936.27 GBP Hedged Class A Accumulation 英镑对冲A类别累积?额 Number of units in issue at the beginning of the year 年初已发行?额数目 59,654.14 111,488.61 Units issued 发行?额 66,746.64 28,482.04 Units redeemed 赎回?额 (11,635.75) (80,316.51) Number of units in issue at the end of the year 年终已发行?额数目 11 114,765.03 59,654.14 GBP Hedged Class A Distribution 英镑对冲A类别收息?额 Number of units in issue at the beginning of the year 年初已发行?额数目 1,883,037.49 793,971.76 Units issued 发行?额 1,425,621.47 1,403,684.93 Units redeemed 赎回?额 (558,832.73) (314,619.20) Number of units in issue at the end of the year 年终已发行?额数目 11 2,749,826.23 1,883,037.49 HKD Class x Accumulation 港元x类别累积?额 Number of units in issue at the beginning of the year 年初已发行?额数目 67.62 67.62 Number of units in issue at the end of the year 年终已发行?额数目 11 67.62 67.62 Statement of Changes in Net Assets Attributable to Unitholders (Continued) 分配给?额持有人净资产变动报表（续） For the year ended 30th June 2022 二零二二年六月三十日止年度 施罗德亚洲高息股债基金 24 Note ?释 2022 Units 二零二二年 ?额 2021 Units 二零二一年 ?额 HKD Class x Distribution 港元x类别收息?额 Number of units in issue at the beginning of the year 年初已发行?额数目 21,927.95 5,264.40 Units issued 发行?额 5,822.63 18,967.29 Units redeemed 赎回?额 (11,882.95) (2,303.74) Number of units in issue at the end of the year 年终已发行?额数目 11 15,867.63 21,927.95 USD Class x Accumulation 美元x类别累积?额 Number of units in issue at the beginning of the year 年初已发行?额数目 68.14 68.14 Number of units in issue at the end of the year 年终已发行?额数目 11 68.14 68.14 USD Class x Distribution 美元x类别收息?额 Number of units in issue at the beginning of the year 年初已发行?额数目 189,781.29 80,711.22 Units issued 发行?额 50,832.63 146,941.81 Units redeemed 赎回?额 (93,380.07) (37,871.74) Number of units in issue at the end of the year 年终已发行?额数目 11 147,233.85 189,781.29 The notes on pages 27 to 146 are an integral part of these financial statements. 第二十七至一百四十六页之?释乃属本财务报表之一部份。 Statement of Changes in Net Assets Attributable to Unitholders (Continued) 分配给?额持有人净资产变动报表（续） For the year ended 30th June 2022 二零二二年六月三十日止年度 25 Schroder Asian Asset Income Fund Note ?释 2022 HK$ 二零二二年 港元 2021 HK$ 二零二一年 港元 Cash flows from operating activities 经营业务之现金流量 (Decrease)/increase in net assets attributable to unitholders 分配给?额持有人净资产之（减少）╱增加 (5,488,235,765) 4,582,673,496 Adjustments for 调整： – Dividends ?利 (716,652,756) (609,309,758) – Interest on bank deposits 存款利息 (141,746) (21,007) – Interest on debt securities 债务证券利息 (463,602,227) (513,892,407) – Interest on collateral 抵押品利息 (4,064) (5,605) – Interest expense 利息支出 787,915 341,237 – Capital gain tax 资产增值扣税 19,268,005 19,753,812 – Withholding tax 预扣税项 73,186,402 57,835,341 – Distributions to unitholders ?利?红给?额持有人 1,417,826,033 1,351,571,221 – Net exchange losses/(gains) 汇兑净亏损╱（收益） 3,139,228 (14,479,134) Operating (loss)/profit before working capital changes 经营资本转变前之经营（亏损）╱盈利 (5,154,428,975) 4,874,467,196 Net decrease/(increase) in investments and financial derivative instruments 投资及金融衍生工具之减少╱（增加）净额 5,251,023,048 (1,658,962,202) Net increase in margin deposits – restricted 受限制保证金之增加净额 (306,930,978) (56,302,907) Decrease in cash collateral 现金抵押品之减少 670,541 5,573,548 Increase/(decrease) in cash collateral liabilities 现金抵押品负债之增加╱（减少） 270,281 (2,783,539) Increase/(decrease) in amounts payable on purchase of investments 应付认购投资款项之增加╱（减少） 100,702,558 (106,453,443) (Decrease)/increase in other payables 其他应付款项之（减少）╱增加 (6,165,578) 2,564,430 (Increase)/decrease in amounts receivable on disposal of investments 应收出售投资款项之（增加）╱减少 (131,466,791) 78,837,319 Decrease/(increase) in other receivables and prepayments 其他应收款项及预付款项之减少╱（增加） 200,518 (16,967) Cash (used in)/generated from operations 经营所（运用）╱产生之现金 (246,125,376) 3,136,923,435 Statement of Cash Flows 现金流量表 For the year ended 30th June 2022 二零二二年六月三十日止年度 施罗德亚洲高息股债基金 26 Statement of Cash Flows (Continued) 现金流量表（续） For the year ended 30th June 2022 二零二二年六月三十日止年度 Note ?释 2022 HK$ 二零二二年 港元 2021 HK$ 二零二一年 港元 Dividends received 已收?利 625,841,760 563,430,975 Taxation paid 已付税项 2,774 104,053 Interest on bank deposits received 已收存款利息 22,928 20,735 Interest on debt securities received 已收债务证券利息 485,386,692 520,713,132 Interest on collateral received 已收抵押品利息 4,064 5,605 Interest paid 已付利息 (787,915) (341,237) Net cash generated from operating activities 经营业务所产生之现金净额 864,344,927 4,220,856,698 Cash flows from financing activities ?资活动之现金流量 Distributions paid to unitholders 分配给?额持有人之?利 (1,429,546,624) (1,333,552,118) Proceeds from subscription of units 认购?额所得款项 9,129,609,004 11,492,988,342 Payments on redemption of units 赎回?额支付款项 (8,710,956,496) (14,321,285,020) Net cash used in financing activities ?资活动所运用之现金净额 (1,010,894,116) (4,161,848,796) Net (decrease)/increase in cash and cash equivalents 现金及现金等值之净（减少）╱增加 (146,549,189) 59,007,902 Cash and cash equivalents at the beginning of the year 年初现金及现金等值 1,324,090,616 1,250,603,580 Net exchange (losses)/gains 汇兑净（亏损）╱收益 (3,139,228) 14,479,134 Cash and cash equivalents at the end of the year 年终现金及现金等值 1,174,402,199 1,324,090,616 Analysis of balances of cash and cash equivalents: 现金及现金等值余额分析： Cash and bank deposits 现金及银行存款 9(a) 1,048,541,935 1,073,057,120 Margin deposits – unrestricted 保证金－不受限制 6 125,860,264 251,033,496 1,174,402,199 1,324,090,616 The notes on pages 27 to 146 are an integral part of these financial statements. 第二十七至一百四十六页之?释乃属本财务报表之一部份。 27 Schroder Asian Asset Income Fund Notes to the Financial Statements 财务报表之?释 1. 一般资料 施罗德基金亚洲高息股债基金（「基金」）为施 罗德伞型基金II之子基金。施罗德伞型基金 II是根据一份由施罗德投资管理（香港）有限 公司作为基金?理?（「基金?理?」）和汇丰 机构信托服务（亚洲）有限公司作为受托人 （「受托人」）签署，日期为二零一零年十月八 日的?托?据（经修订）成立的伞型?额信托 基金。本基金并已获香港证券及期货事务监 察委员会根据香港证券及期货条例第104(1) 条核准，并受香港证券及期货事务监察委员 会设立之?额信托及互惠基金守则规范。本 基金已根据中国证券监督管理委员会公告 〔2015〕12号《香港互认基金管理暂行规 定》，于二零一七年五月二十四日经中国证 监会证监许可获准在中国内地公开销售。 本基金的目标是主要透过投资于亚洲股票和 亚洲定息证券，以提供中期至长期的收益及 资本增值。 本基金主要（即至少其净资产的70%）透过投 资于一篮子提供持续派发?利的亚洲公司的 股本和股本相关证券，包括房地产投资基金 （「REITs」）和债券，以及由亚洲各地政府、 政府机构、跨国家机构及公司发行的债券和 其他定息或?动利率证券（该等证券在购入 时或购入后可能是具有投资级别或投资级别 以下的证券），以达致投资目标。本基金可 将少于其净资产的50%投资于评级低于投资 级别（即任何国际认可信贷评级机构，如标 准普尔、穆迪或惠誉评为BBB（-或相等级别） 以下级别，或由任何中国国内信贷评级机构 1. GENERAL INFORMATION Schroder Asian Asset Income Fund (the “Fund”) is a sub-fund of Schroder Umbrella Fund II. Schroder Umbrella Fund II is an umbrella unit trust which is governed by its trust deed dated 8th October 2010, as amended (the “Trust Deed”), between Schroder Investment Management (Hong Kong) Limited (the “Manager”) and HSBC Institutional Trust Services (Asia) Limited (the “Trustee”). The Fund is authorised by the Securities and Futures Commission of Hong Kong (“SFC”) under Section 104(1) of the Hong Kong Securities and Futures Ordinance and is required to comply with the Code on Unit Trusts and Mutual Funds established by the Securities and Futures Commission of Hong Kong. The Fund was approved for sales in Mainland China under Mutual Recognition of Funds (“MRF”) scheme on 24th May 2017, by the China Securities Regulatory Commission. The Fund’s objective is to provide income and capital growth over the medium to longer term by investing primarily in Asian equities and Asian fixed income securities. The Fund will seek to achieve the investment objective primarily (i.e. at least 70% of its net asset value) through investment in a portfolio of equity and equity related securities of Asian (including countries in Asia-pacfic) companies which offer sustainable dividend payments, including real estate investment trusts (“REITs”), and bonds, and other fixed or floating rate securities of investment grade or below investment grade (at the time of or subsequent to acquisition), issued by governments, government agencies, 施罗德亚洲高息股债基金 28 Notes to the Financial Statements 财务报表之?释 supranational and companies in Asia (including countries in Asia-Pacfic). The Fund is not subject to any limitation on the portion of its net asset value that may be invested in any country in Asia (including countries in Asia-pacific) or sector. The Fund may invest below 50% of its net asset value in bonds and debt securities which are below investment grade (i.e. rated below BBB-/Baa3 (or its equivalent by any internationally recognised credit rating agency, such as Standard & Poor’s, Moody’s or Fitch, or rated AA- or below by any mainland China domestic credit rating agency; whenever different ratings are assigned by different credit rating agencies, the lowest credit ratings assigned to the security will be adopted by the Fund) or unrated debt securities at time of acquisition. For this purpose, if the relevant security does not itself have a credit rating, then reference can be made to the credit rating of the issuer of the security. If both the security and the relevant issuer are not rated, then the security will be classified as unrated. The Fund may invest up to 20% of its net asset value in debt instruments with loss-absorption features such as contingent convertible bonds, Additional Tier 1 and Tier 2 capital notes, capital security bonds, senior non-preferred debts and total loss-absorbing capacity bonds. The Fund may, if the Manager considers fit, seek exposure of not more than 20% of its net asset value to other asset classes including but not limited to non-Asian securities, commodities (including energy, metals and agricultural commodities) indirectly through exchange traded funds (“ETFs”) and/or similar instruments. 评为BB+或以下级别；当各信贷评级机构的 评级有别，本基金将采用当中最低的级别） 或未获评级的债券和债务证券。为此，如有 关证券本身没有信贷评级，可参考该证券发 行商的信贷评级。如证券和其发行商均没有 评级，则证券将被分类为未获评级的证券。 本基金可将其净资产最多20%投资于具亏损 吸收特性的债务工具，例如：或有可转换债 券、额外一级及二级资本票据、一级及二级 资本票据、资本抵押债券和总亏损吸收能力 债券。如基金?理?认为合适，本基金可将 不超过20%的净资产透过交易所交易基金 （「ETFs」）及╱或类似的工具，间接投资于其 他种类的资产，包括但不限于非亚洲证券、 商品（包括能源、金属和农产品）。 1. GENERAL INFORMATION (Continued) 1. 一般资料（续） 29 Schroder Asian Asset Income Fund Notes to the Financial Statements 财务报表之?释 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated. (a) Basis of preparation The financial statements have been prepared in accordance with Hong Kong Financial Reporting Standards (“HKFRSs”) issued by the Hong Kong Institute of Certified Public Accountants. The financial statements have been prepared under the historical cost convention, as modified by the revaluation of financial assets and financial liabilities (including financial derivative instruments) held at fair value through profit or loss. The preparation of financial statements in conformity with HKFRS requires the use of certain critical accounting estimates. It also requires the Trustee and the Manager to exercise their judgment in the process of applying the Fund’s accounting policies. The areas involving a higher degree of judgment or complexity, or areas where assumptions and estimates are significant to the financial statements are disclosed in note 4. 2. 主要会计政策 以下为本财务报表采纳之主要会计政策，除 另有注明外，与过往年期采纳者一致。 (a) 编制基准 本财务报表乃按照由香港会计师公会颁布的 香港财务报告准则编制。财务报表乃按历史 成本准则编制，并就按??值透过损益列账 的金融资产及金融负债（包括金融衍生工具） 之重估而作出调整。 受托人及基金?理?按照香港财务报告准则 于编制财务报表时需作出若干关键会计估 算、判断和假设。该等估算和相关的假设涉 及重大复杂性或对财务报表属重大的范畴， 并已载于?释4。 施罗德亚洲高息股债基金 30 Notes to the Financial Statements 财务报表之?释 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) (a) Basis of preparation (Continued) Standards and amendments to existing standards or interpretations effective from 1st July 2021 There are no standards, amendments to standards and interpretations that are effective for annual periods beginning on 1st July 2021 that have a material effect on the financial statements of the Fund. New st a nda rds, a me ndme nt s a nd interpretations effective after 1st July 2021 and have not been early adopted by the Fund A number of new standards, amendments to standards and interpretations are effective for annual periods beginning after 1st July 2021, and have not been early adopted in preparing these financial statements. None of these are expected to have a material effect on the financial statements of the Fund. 2. 主要会计政策（续） (a) 编制基准（续） 自二零二一年七月一日开始生效的准则，现 有准则的修订或诠释 并无自二零二一年七月一日开始财政年度首 次生效的准则、现有准则的修订或诠释会对 基金造成重大影响。 于二零二一年七月一日后生效但本基金并无 提早采纳的新准则，准则的修订和诠释 多项新准则，准则的修订和诠释已于二零 二一年七月一日后开始的年度期间起生效， 但尚未于本财务报表中提早采纳。此等新准 则，准则的修订和诠释预期不会对本基金的 财务报表有任何重大影响。 31 Schroder Asian Asset Income Fund Notes to the Financial Statements 财务报表之?释 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) (b) Investments Classification (i)?Assets The Fund classifies its investments based on both the Fund’s business model for managing those financial assets and the contractual cash flow characteristics of the financial assets. The portfolio of financial assets is managed and performance is evaluated on a fair value basis. The Fund is primarily focused on fair value information and uses that information to assess the assets’ performance and to make decisions. The Fund has not taken the option to irrevocably designate any equity securities as fair value through other comprehensive income. The contractual cash flows of the Fund’s debt securities are solely principal and interest, however, these securities are neither held for the purpose of collecting contractual cash flows nor held both for collecting contractual cash flows and for sale. The collection of contractual cash flows is only incidental to achieving the Fund’s business model’s objective. Consequently, all investments are measured at fair value through profit or loss. 2. 主要会计政策（续） (b) 投资 分类 (i) 资产 本基金同时按其管理金融资产的业务模式以 及金融资产的合约现金流量特点分类其投 资。金融资产组合按照??值基准管理和评 价其表现。本基金侧重于??值资讯，并利 用??值资讯评估资产表现和作出决定。本 基金没有采纳选择权，不可撤销地将任何权 益证券指定为按??值透过其他全面??列 账。本基金债务证券的合约现金流仅包括本 金和利息，然而该等证券并非持作收取合约 现金流或持作同时收取合约现金流和作为出 售用途。收取合约现金流仅为达致本基金业 务模式目标的附带项目。因此，所有投资均 按??值透过损益计量。 施罗德亚洲高息股债基金 32 Notes to the Financial Statements 财务报表之?释 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) (b) Investments (Continued) Classification (Continued) (ii) Liabilities Derivative contracts that have a negative fair value are presented as liabilities at fair value through profit or loss. As such, the Fund classifies all of its investment portfolio as financial assets or liabilities at fair value through profit or loss. R e c o g n i t i o n , d e r e c o g n i t i o n a n d measurement Purchases and sales of investments are accounted for on the trade date basis. Investments are initially recognised at fair value, excluding transaction costs which are expensed as incurred, and are subsequently re-measured at fair value. Realised and unrealised gains and losses on investments are included in the statement of comprehensive income in the year in which they arise. Investments are derecognised when the rights to receive cash flows from the investments have expired or the Fund has transferred substantially all risks and rewards of ownership. 2. 主要会计政策（续） (b) 投资（续） 分类（续） (ii) 负债 有负数??值的衍生合约呈报为按??值透 过损益列账的负债。 因此，本基金将其所有投资组合分类为按? ?值透过损益列账的金融资产或负债。 确认、终止确认及计量 投资的买卖按交易日期记账。投资初始按? ?值确认，不包括已产生的交易成本，此等 成本在产生时支销，并按??值随后重新计 量。投资的已变现和未变现盈亏在产生的年 度内计入全面??报表。当从投资收取现金 流的权利已届满，或本基金已将???的差 不多所有风险和回报转让后，即终止确认投 资。 33 Schroder Asian Asset Income Fund Notes to the Financial Statements 财务报表之?释 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) (b) Investments (Continued) R e c o g n i t i o n , d e r e c o g n i t i o n a n d measurement (Continued) Subsequent to initial recognition, all financial assets and financial liabilities at fair value through profit or loss are measured at fair value. Gains and losses arising from changes in the fair value of the “financial assets or financial liabilities at fair value through profit or loss” category are presented in the statement of comprehensive income within net change in unrealised appreciation/ depreciation in value of investments and financial derivative instruments in the period in which they arise. Fair value estimation Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The fair value of financial assets and liabilities traded in active markets are based on quoted market prices at the close of trading on the reporting date. Investments that are listed or traded on an exchange are fair valued based on quoted last traded prices. Investments which are not listed on an exchange or are thinly traded are valued by using quotes from brokers. Investments in unit trusts or unlisted funds are valued at their net asset value per unit as provided by the respective administrators of such funds. 2. 主要会计政策（续） (b) 投资（续） 确认、终止确认及计量（续） 于初始确认后，所有按??值透过损益列账 的金融资产和金融负债均按??值计量。对 于「按??值透过损益列账的金融资产和金 融负债」类别的??值变动所产生的盈亏， 于其产生期间内在全面??报表中的按?? 值透过损益列账的投资及金融衍生工具的未 变现净增值╱贬值变动净额呈报。 ??值估计 ??值指在计量日期，于一般交易中由市场 参与者出售一项资产而应收取或转让一项负 债而应支付的价格。在活跃市场中买卖的金 融资产和负债的??值，根据报告日期交易 结束时的市场报价计算。 投资于上市或交易所乃按最后交易价之?? 值计算。 非上市或较少交投量之投资乃按有关经纪提 供的收市买?估值。 投资基金或非上市基金投资方按有关管理人 提供的净资产作估值。 施罗德亚洲高息股债基金 34 Notes to the Financial Statements 财务报表之?释 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) (c) Financial derivative instruments Derivatives are recognised at fair value on the date on which a derivative contract is entered into and are subsequently re-measured at their fair value. Fair values are obtained from quoted market prices in active markets, including recent market transactions, and valuation techniques, including discounted cash flow models and option pricing models, as appropriate. All derivatives are carried as assets when fair value is positive and as liabilities when fair value is negative. Subsequent changes in the fair value of any derivative instrument are recognised imme d ia t e ly in t h e s t a t e me n t o f comprehensive income. (d) Structured entities A structured entity is an entity that has been designed so that voting or similar rights are not the dominant factor in deciding who controls the entity, such as when any voting rights relate to administrative tasks only and the relevant activities are directed by means of contractual arrangements. A structured entity often has some or all of the following features or attributes; (a) restricted activities, (b) a narrow and well-defined objective, such as to provide investment opportunities for investors by passing on risks and rewards associated with the assets of the structured entity to investors, (c) insufficient equity to permit the structured entity to finance its activities without subordinated financial support and (d) financing in the form of multiple contractually linked instruments to investors that create concentrations of credit or other risks (tranches). 2. 主要会计政策（续） (c) 金融衍生工具 金融衍生工具乃按金融衍生工具合约订立之 日的??值入账，其后并按??值重新之日 的??值入账，其后并按??值重新评估。 ??值乃按交投活跃市场（包括近期市场交 易）所报市场价格及估值技巧（包括现金流量 折现模式及期权订价模式，如适用）厘定。 若??值为正数，该金融衍生工具均列作资 产，若??值为负数，金融衍生工具则列作 负债。 之后衍生工具??值若有改变，均会即时在 全面??报表内入账。 (d) 结构性主体 结构性主体指经过特别设计以使其投票权或 类似权利在决定哪一方控制该主体时并非决 定性因素的主体，例如，当任何投票权仅与 行政事务有关，而相关活动是透过合同安排 作出指示。结构性主体通常拥有下列若干或 全部特征或属性：(a)受限制活动，(b)狭义 而明确的目标，例如透过向投资者转嫁与结 构性主体相关的风险和回报，为投资者提供 投资机会，(c)股权不足以在没有后援财政支 持下允许结构性主体为业务?资及(d)以向投 资者发出多个合约挂钩票据的形式?资因而 集中信贷或其他风险（批次）。 35 Schroder Asian Asset Income Fund Notes to the Financial Statements 财务报表之?释 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) (d) Structured entities (Continued) The Fund considers all of its investments in other funds (“Investee Funds”) to be investments in unconsolidated structured entities. The Fund invests in Investee Funds whose objective is to achieve long term capital growth. The Investee Funds are managed by related and unrelated asset managers who apply various investment strategies to accomplish their respective investment objectives. The Investee Funds finance their operations by issuing redeemable shares which are puttable at the holder’s option and entitles the holder to a proportional stake in the respective fund’s net assets. The Fund holds redeemable shares in each of its Investee Funds. The change in fair value of each Investee Fund is included in the statement of comprehensive income in “net change in unrealised appreciation/depreciation in value of investments and financial derivative instruments”. 2. 主要会计政策（续） (d) 结构性主体（续） 本基金将在其他基金（「接受投资基金」）内的 所有投资视为在非合并结构性主体的投资。 本基金投资于接受投资基金的目的是为了取 得资本增长的长远回报。此等接受投资基金 由有关联和无关联的资产经理负责管理，此 等经理采用多种不同的投资策略以达成各自 的投资目标。接受投资基金透过发行可赎回 股份?资其业务，此等可赎回股份可按持有 人的选择售回，并赋予持有人可分占各基金 净资产权益比例的权利。本基金在其每个接 受投资基金中均持有可赎回股份。 各接受投资基金??值的变动列入全面?? 报表中「投资与金融衍生工具的未变现增 值╱贬值」。 施罗德亚洲高息股债基金 36 Notes to the Financial Statements 财务报表之?释 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) (e) Income and expenses Dividend income on equity securities is recorded on the ex-dividend date with the corresponding foreign withholding taxes recorded as an expense. Interest income is recognised on a time proportionate basis using the effective interest method. Other income and expenses are accounted for on an accruals basis. (f) Foreign currency translation Functional and presentation currency Items included in the financial statements are measured using the currency of the primary economic environment in which the Fund operates (the “functional currency”). The performance of the Fund is measured and reported to the unitholders in Hong Kong Dollar (“HK$”). The Manager considers HK$ as the currency that most faithfully represents the economic effects of the underlying transactions, events and conditions. The financial statements are presented in HK$, which is the Fund’s functional and presentation currency. 2. 主要会计政策（续） (e) ??及支出 ?利??乃于除息日当日入账。相关的海外 预缴税入账为支出。 利息??乃按实际利息法按时间比例基准入 账。 其他??及开支乃按应计基准计算。 (f) 外币交易 功能及呈列货币 本基金财务报表内所包括的项目乃采用其经 营业务所在的主要经济体系的货币计价（「功 ?性货币」）。本基金以港元计算及汇报以港 元之表现。基金?理?认为港元能真诚地表 现出基金内之交易、事项及状况。财务报表 乃以港元（即基金的功?性货币及列账货币） 编列。 37 Schroder Asian Asset Income Fund Notes to the Financial Statements 财务报表之?释 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) (f) Foreign currency translation (Continued) Transactions and balances F oreign cur rency t ransact ions are translated into the functional currency using the exchange rates prevailing at the dates of the transactions. Foreign currency assets and liabilities are translated into the functional currency using the exchange rate prevailing at the year end date. Foreign exchange gains and losses arising from translation are included in the statement of comprehensive income. Foreign exchange gains and losses relating to cash and cash equivalents are presented in the statement of comprehensive income within “net exchange gains/(losses)”. Foreign exchange gains and losses relating to the financial assets and liabilities carried at fair value through profit or loss are presented in the statement of comprehensive income within “net realised gains/(losses) on investments and financial derivative instruments” and “net change in unrealised appreciation/depreciation in value of investments and financial derivative instruments”. 2. 主要会计政策（续） (f) 外币交易（续） 交易及结余 外币交易按交易日期适用之汇率折算为功? 性货币。外币资产和负债按年结日之汇率折 算为功?性货币。 汇率换算产生的汇兑盈亏在全面??报表确 认。 与现金及现金等价物有关的汇兑盈亏在全面 ??报表内的「汇兑净收益╱（亏损）」中呈 列。 与按??值透过损益列账的金融资产及金融 负债有关的汇兑盈亏在全面??报表内的 「投资及金融衍生工具的已变现净收益╱（亏 损）」、「投资及金融衍生工具的未变现增 值╱贬值」中呈列。 施罗德亚洲高息股债基金 38 Notes to the Financial Statements 财务报表之?释 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) (g) Offsetting financial instruments Financial assets and liabilities are offset and the net amount is reported in the statement of financial position when there is a legally enforceable right to offset the recognised amounts and there is an intention to settle on a net basis, or realise the asset and settle the liability simultaneously. The legally enforceable right must not be contingent on future events and must be enforceable in the normal course of business and in the event of default, insolvency or bankruptcy of the Fund or the counterparty. (h) Amounts receivable on disposal/payable on purchase of investments Amounts receivable on disposal/payable on purchase of investments represent receivables for investments sold and payables for investment purchased that have been contracted for but not yet settled or delivered on the statement of financial position date respectively. 2. 主要会计政策（续） (g) 金融工具抵销 若存在法律上可行使的权利，可对已确认入 帐的项目进行抵销，且有意以净额方式? ?，或将资产变现并同时清偿债务，则金融 资产及负债可予抵销，并把净额于财务状况 报表内列帐。 法定可执行权利必须不得依赖未来事件而 定，而在一般业务过程中以及倘基金或对手 方一旦出现违约、无偿债能力或破产时，这 也必须具有约束力。 (h) 应收及应付的买卖投资 应收及应付的买卖投资款项指已订约但于财 务状况报表的日期仍未??或交付的出售投 资及金融衍生工具应收款项及金融衍生工具 购买投资应付款项。 39 Schroder Asian Asset Income Fund Notes to the Financial Statements 财务报表之?释 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) (i) Receivables Receivables are recognised initially at fair value and subsequently measured at amortised cost. At each reporting date, the Fund shall measure the loss allowance on amounts due from counterparties at an amount equal to the lifetime expected credit losses if the credit risk has increased significantly since initial recognition. If, at the reporting date, the credit risk has not increased significantly since initial recognition, the Fund shall measure the loss allowance at an amount equal to 12-month expected credit losses. Significant financial difficulties of the counterparties, probability that the counterparties will enter bankruptcy or financial reorganisation, and default in payments are all considered indicators that a loss allowance may be required. If the credit risk increases to the point that it is considered to be credit impaired, interest income will be calculated based on the gross carrying amount adjusted for the loss allowance. A significant increase in credit risk is defined by management as any contractual payment which is more than 30 days past due. Any contractual payment which is more than 90 days past due is considered credit impaired. Receivables are classified as current assets if the collections of receivables are expected within one year. If not, they are presented as non-current assets. 2. 主要会计政策（续） (i) 应收账款 应收账款初步按??值确认，其后按摊销成 本计量。于每个报告日期，假若在初步确认 后信贷风险已显著增加，本基金须计量应收 对手方款项的损失准备，金额相当于全期预 期信贷亏损。假若于报告日期，信贷风险在 初步确认后未有显著增加，本基金会按十二 个月期的预期信贷亏损计量其损失准备。 对手方的严重财务困难、可能进行破产或财 务重组，以及延迟付款等均被视为是可能需 要计提损失准备金的指标。假若信贷风险增 加至被视为已出现信贷减值，则利息??将 按总账目金额计算并就损失准备作出调整。 管理层对信贷风险的显著增加定义为任何已 逾期超过三十日的合约付款。任何合约付款 如已逾期超过九十日，将被视为是信贷减 值。 如应收账款预期可在一年内收取，将此等账 款分类为流动资产。如不预期在一年内收 取，则呈列为非流动资产。 施罗德亚洲高息股债基金 40 Notes to the Financial Statements 财务报表之?释 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) (j) Payables and accruals Payables and accruals are recognised initially at fair value and subsequently measured at amortised cost using the effective interest method. Payables and accruals are classified as current liabilities if payment is due within one year. If not, they are presented as non-current liabilities. (k) Distributions payable Proposed distributions to unitholders are recognised in the statement of comprehensive income when they are appropriately authorised by the Manager and no longer at the discretion of the Fund. The distribution on the redeemable units is recognised as a finance cost in the statement of comprehensive income. (l) Cash and cash equivalents Cash and cash equivalents include cash in hand, bank and demand deposits, other short-term highly liquid investments with original maturities of three months or less and bank overdrafts, if any. (m) Margin accounts Margin accounts represent margin deposits held in respect of futures contracts. 2. 主要会计政策（续） (j) 应付账款及应计款项 应付账款及应计款项初始按??值确认，其 后利用实际利率法按摊销成本入账。如款项 须在一年或以内支付，将应付账款及应计款 项分类为流动负债。如不须在一年或以内支 付，则呈列为非流动负债。 (k) 应付?利 建议?红予?额持有人之?利当获基金?理 ?正式批准及不再由基金酌情决定时于全面 ??报表内确认。派息予可赎回?额于全面 ??报表内以财务成本列帐。 (l) 现金及现金等值 现金及现金等值指现金、银行活期存款以及 存款存放日期起计在三个月内到期之高流通 性的投资及现金透支（如有）。 (m) 保证金户口 保证金户口存放了未平仓期货合约之保证 金。 41 Schroder Asian Asset Income Fund Notes to the Financial Statements 财务报表之?释 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) (n) Cash collateral Based on agreements entered between brokers and the Fund, one party will have an obligation to pay cash collateral for the return of the portfolio of derivative attributable to the counterparty if the return of the portfolio of derivative equals or exceeds a predetermined threshold at any valuation date. The movement of derivative is marked to market daily, which determines whether the Fund receives from or pays cash collateral to the counterparty on a daily basis. (o) Taxation The tax expense for the year comprises of current income tax and deferred income tax. Tax expense is recognised in the statement of comprehensive income. Current income tax The cur rent income t ax char ge is calculated on the basis of the tax laws enacted or substantively enacted at the statement of financial position date in the countries where the Fund operates and generates taxable income. Management periodically evaluates positions taken in tax returns with respect to situations in which applicable tax regulation is subject to interpretation. It establishes provisions where appropriate on the basis of amounts expected to be paid to the tax authorities. 2. 主要会计政策（续） (n) 现金抵押金 根据经纪商与基金之间签订的协议，如果一 方应归属的衍生产品投资组合的回报于某一 交易日等于或超过预定限度，则另一方将有 义务为对方应归属的衍生产品组合的回报支 付现金抵押品。衍生品的价格走势会每天按 市值计价，来按日决定基金会否收到或支付 对手方的现金抵押品。 (o) 税项 本期间的税项支出包括当期和递延税项。税 项在全面??报表中确认。 当期所得税 当期所得税支出根据本基金产生应课税?? 的国家于报告日期日已颁布或实质上已颁布 的税务法例计算。管理层就适用税务法例解 释所规限的情况定期评估报税表的状况，并 在适用情况下根据预期须向税务机关支付的 税款设定准备。 施罗德亚洲高息股债基金 42 Notes to the Financial Statements 财务报表之?释 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) (o) Taxation (Continued) Deferred income tax Deferred income tax is recognised, using the liability method, on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements. Deferred income tax is determined using tax rates (and laws) that have been enacted or substantively enacted by the statement of financial position date and are expected to apply when the related deferred income tax asset is realised or the deferred income tax liability is settled. Deferred income tax assets are recognised only to the extent that it is probable that future taxable profit will be available against which the temporary differences can be utilised. 2. 主要会计政策（续） (o) 税项（续） 递延所得税 递延所得税利用负债法确认资产和负债的税 基与资产和负债在财务报表的账面值的差额 而产生的暂时性差异。递延所得税采用在财 务负债表日前已颁布或实质上已颁布，并在 有关的递延所得税资产实现或递延所得税负 债??时预期将会适用的税率（及法例）而厘 定。 递延所得税资产仅于未来可能会产生应课税 溢利以抵扣可动用暂时性差异的情况下确 认。 43 Schroder Asian Asset Income Fund Notes to the Financial Statements 财务报表之?释 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) (o) Taxation (Continued) Offsetting Deferred income tax assets and liabilities are of f set when t here is a legally enforceable right to offset current tax assets against current tax liabilities and when the deferred income tax assets and liabilities relate to income taxes levied by the same taxation authority on either the taxable entity or different taxable entities where there is an intention to settle the balances on a net basis. (p) Redeemable units Redeemable units are classified as financial liabilities and are issued or redeemed at the holder’s option at prices based on the Fund’s net asset value per unit as at the close of business on the relevant dealing day. The Fund’s net asset value per unit is calculated by dividing the net assets attributable to the unitholders with the total number of outstanding units. 2. 主要会计政策（续） (o) 税项（续） 抵销 当有法定可执行权力将当期税项资产与当期 税务负债抵销，且递延所得税资产及负债涉 及由同一税务机关对该应课税实体或不同的 应课税实体但有意向以净额基准??所得税 结余时，则可将递延所得税资产与负债互相 抵销。 (p) 可赎回基金?额 可赎回?额已分类为财务负债，?额持有人 可于营业日交易时间内认购或赎回?额。每 ?额净资产以分配给?额持有人净资产除以 已发行?额总数计算。 施罗德亚洲高息股债基金 44 Notes to the Financial Statements 财务报表之?释 3. FINANCIAL RISK MANAGEMENT (a) Strategy in using financial instruments The Fund’s objective is to provide income and capital growth over the medium to longer term by investing primarily in Asian equities and Asian fixed income securities. The Fund will actively allocate between Asian equit ies, Asian f ixed income securities, other asset classes and cash and money market instruments to achieve the Fund’s objectives. The Fund’s expected asset allocation ranges for each asset class is expected to be the following: Asian equities: 30 – 70% Asian fixed income: 20 – 70% Other asset classes: 0 – 20% Cash and money ?market instruments: 0 – 30% The Fund is exposed to market price risk, interest rate risk, credit risk, currency risk and liquidity risk arising from the financial instruments held. T he r isk s a nd t he r e spe ct iv e r isk management policies employed by the Fund to manage these risks are discussed below. (b) Market price risk Market price risk is the risk that the value of a financial instrument will fluctuate as a result of changes in market prices, whether those changes are caused by factors specific to the individual instrument or factors affecting all instruments in the market. All investments present a risk of loss of capital. The Fund’s market price risk is managed through diversification of the investment portfolio. The Fund’s overall market positions are monitored on a regular basis by the Manager. 3. 财务风险管理 (a) 运用金融工具的策略 本基金的目标是主要透过投资于亚洲股票和 亚洲定息证券，以提供收益及中期至长期的 资本增值。 本基金将积极地投资在亚洲股票、亚洲定息 证券、其他种类的资产、现金和货币市场工 具之间进行配置，以达致本基金的目标。本 基金各资产种类的预计资产配置范围如下： 亚洲股票： 30-70% 亚洲定息收益： 20-70% 其他资产种类： 0-20% 现金和货币市场工具： 0-30% 本基金须承担所持有金融工具所产生的市场 价格风险、利率风险、信贷风险、汇兑风险 及流通性风险。 本基金的风险承担及用以管理此等风险而采 用的风险管理政策探讨如下： (b) 市场价格风险 市场价格风险指金融工具价值因市场价格变 动而波动不定的风险，不论该等变动乃由个 别工具相关因素又或因为影响市场上所有工 具的因素而导致。 所有投资项目均面对资本亏损风险。本基金 乃透过分散投资组合来管理市场价格风险。 基金?理?定期对本基金的整体市场持仓进 行监控。 45 Schroder Asian Asset Income Fund Notes to the Financial Statements 财务报表之?释 3. FINANCIAL RISK MANAGEMENT (Continued) (b) Market price risk (Continued) As at 30th June 2022 and 2021, the overall market exposures were as follows: 2022 二零二二年 2021 二零二一年 Fair value % of net assets Fair value % of net assets 公允值 占净资产 百分比 公允值 占净资产 百分比 HK$ 港元 HK$ 港元 Assets 资产 Held for trading 持有作交易用： Equities 股票 12,983,505,315 49.55% 14,793,012,099 47.18% Investment funds 投资基金 2,084,287,626 7.95% 3,356,280,508 10.71% Debt securities 债务证券 9,274,719,473 35.39% 11,766,159,627 37.53% Futures 期货 175,623,314 0.67% 8,409,262 0.03% Foreign exchange forward contracts 远期外汇合约 72,456,222 0.27% 89,300,284 0.28% 24,590,591,950 93.83% 30,013,161,780 95.73% Liabilities 负债 Credit default swaps 信贷违约掉期 – – (4,212,559) (0.01%) Futures 期货 (5,947,341) (0.02%) (18,155,291) (0.06%) Foreign exchange forward contracts 远期外汇合约 (19,055,344) (0.07%) (174,181,617) (0.56%) (25,002,685) (0.09%) (196,549,467) (0.63%) 24,565,589,265 93.74% 29,816,612,313 95.10% Total investments and financial derivative instruments, at cost 总投资及金融衍生工具以成本计 25,490,146,962 26,419,664,559 3. 财务风险管理（续） (b) 市场价格风险（续） 截至二零二二年及二零二一年六月三十日， 本基金的整体市场风险承担如下： 施罗德亚洲高息股债基金 46 Notes to the Financial Statements 财务报表之?释 3. FINANCIAL RISK MANAGEMENT (Continued) (b) Market price risk (Continued) The table below summarises the market exposures of the Fund as at 30th June 2022 and 2021: 2022 二零二二年 2021 二零二一年 % of net assets % of net assets 占净资产百分比 占净资产百分比 Held for trading 持有作交易用： Equities 股票 Australia ?大利亚 8.59% 9.85% Hong Kong 香港 14.80% 12.74% India 印度 6.85% 4.77% Indonesia 印尼 0.22% – Japan 日本 1.47% 0.56% New Zealand 新西兰 1.14% 0.73% Singapore 新加坡 7.35% 6.13% South Korea 南韩 4.41% 5.40% Taiwan 台湾 3.54% 5.86% Thailand 泰国 0.95% 0.81% United States 美国 0.23% 0.33% 49.55% 47.18% Investment funds 投资基金 Hong Kong 香港 4.09% 4.71% Luxembourg 卢森堡 3.86% 6.00% 7.95% 10.71% Debt securities 债务证券 Australia ?大利亚 0.98% 0.99% Austria 奥地利 0.08% 0.08% Bahrain 巴林 0.17% 0.15% Bermuda 百慕达 – 0.16% Brazil 巴西 0.43% 0.44% British Virgin Islands 英属维尔京群岛 2.55% 2.45% 3. 财务风险管理（续） (b) 市场价格风险（续） 下表归纳于二零二二年及二零二一年六月 三十日本基金的市场风险承担： 47 Schroder Asian Asset Income Fund Notes to the Financial Statements 财务报表之?释 2022 二零二二年 2021 二零二一年 % of net assets % of net assets 占净资产百分比 占净资产百分比 Held for trading (Continued) 持有作交易用（续）： Debt securities (Continued) 债务证券（续） Cambodia 柬埔寨 – 0.11% Cayman Islands 开曼群岛 1.39% 1.52% Chile 智利 0.40% 0.48% China 中国 5.58% 9.07% Colombia 哥伦比亚 0.07% 0.06% Hong Kong 香港 6.38% 6.13% India 印度 1.85% 1.80% Indonesia 印尼 3.67% 3.42% Japan 日本 0.39% 0.26% Jersey 泽西 0.07% – Kuwait 科威特 0.49% 0.54% Luxembourg 卢森堡 0.18% 0.50% Macau 澳门 0.21% 0.14% Malaysia 马来西亚 0.87% 0.45% Mauritius 毛里求斯 0.40% 0.37% Mexico 墨西哥 0.90% 1.14% Netherlands 荷兰 0.53% 0.74% Oman 阿曼 0.10% 0.09% Peru 秘鲁 0.35% 0.32% Philippines 菲律宾 1.24% 1.54% Saudi Arabia 沙地阿拉伯 0.09% – Singapore 新加坡 1.90% 1.95% South Korea 南韩 1.63% 1.12% Spain 西班牙 0.19% 0.22% Thailand 泰国 0.48% 0.41% United Arab Emirates 阿联酋 0.19% 0.42% United Kingdom 英国 0.39% 0.08% United States 美国 1.24% 0.38% 35.39% 37.53% 3. FINANCIAL RISK MANAGEMENT (Continued) (b) Market price risk (Continued) 3. 财务风险管理（续） (b) 市场价格风险（续） 施罗德亚洲高息股债基金 48 Notes to the Financial Statements 财务报表之?释 2022 二零二二年 2021 二零二一年 % of net assets % of net assets 占净资产百分比 占净资产百分比 Held for trading (Continued) 持有作交易用（续）： Credit default swap 信贷违约掉期 United States 美国 – (0.01%) – (0.01%) Futures 期货 Australia ?大利亚 (0.01%) – Hong Kong 香港 – (0.00%) Singapore 新加坡 0.10% – South Korea 南韩 0.24% – United States 美国 0.32% (0.03%) 0.65% (0.03%) Foreign exchange forward contracts 远期外汇合约 AUD vs USD (forward date: 21/07/2022) 0.00% – CNH vs USD (forward date: 21/07/2022) 0.18% – GBP vs USD (forward date: 21/07/2022) 0.00% – USD vs AUD (forward date: 21/07/2022) 0.00% – USD vs CNH (forward date: 21/07/2022) 0.00% – USD vs GBP (forward date: 21/07/2022) 0.00% – USD vs KRW (forward date: 25/08/2022) 0.03% – USD vs SGD (forward date: 25/08/2022) 0.03% – USD vs TWD (forward date: 25/08/2022) 0.03% – AUD vs USD (forward date: 21/07/2022) (0.07%) – CNH vs USD (forward date: 21/07/2022) (0.00%) – GBP vs USD (forward date: 21/07/2022) (0.00%) – USD vs AUD (forward date: 21/07/2022) (0.00%) – USD vs CNH (forward date: 21/07/2022) (0.00%) – USD vs INR (forward date: 25/08/2022) (0.00%) – 3. FINANCIAL RISK MANAGEMENT (Continued) (b) Market price risk (Continued) 3. 财务风险管理（续） (b) 市场价格风险（续） 49 Schroder Asian Asset Income Fund Notes to the Financial Statements 财务报表之?释 2022 二零二二年 2021 二零二一年 % of net assets % of net assets 占净资产百分比 占净资产百分比 Held for trading (Continued) 持有作交易用（续）： Foreign exchange forward contracts (Continued) 远期外汇合约（续） AUD vs USD (forward date: 21/07/2021) – 0.00% CNH vs USD (forward date: 21/07/2021) – 0.00% USD vs AUD (forward date: 21/07/2021) – 0.00% USD vs CNH (forward date: 21/07/2021) – 0.00% USD vs GBP (forward date: 21/07/2021) – 0.00% USD vs AUD (forward date: 22/07/2021) – 0.26% USD vs SGD (forward date: 22/07/2021) – 0.02% USD vs TWD (forward date: 22/07/2021) – 0.00% AUD vs USD (forward date: 21/07/2021) – (0.31%) CNH vs USD (forward date: 21/07/2021) – (0.21%) GBP vs USD (forward date: 21/07/2021) – (0.02%) USD vs AUD (forward date: 21/07/2021) – (0.00%) USD vs CNH (forward date: 21/07/2021) – (0.01%) USD vs KRW (forward date: 22/07/2021) – (0.01%) 0.20% (0.28%) 93.74% 95.10% 3. FINANCIAL RISK MANAGEMENT (Continued) (b) Market price risk (Continued) 3. 财务风险管理（续） (b) 市场价格风险（续） 施罗德亚洲高息股债基金 50 Notes to the Financial Statements 财务报表之?释 3. FINANCIAL RISK MANAGEMENT (Continued) (b) Market price risk (Continued) As at 30th June 2022 and 2021, the Fund had no investments issued by the same issuer with market value exceeding 10% of its net assets. The table below summarises the impact on the Fund’s net assets attributable to unitholders as a result of increases/ (decreases) of the key index to which the Fund’s underlying investments are exposed. The analysis is based on the assumption that the index had increased/(decreased) by the respective percentage with all other variables held constant and the fair value of the Fund’s investments moved according to the historical correlation with the index. Market price risk for debt securities is disclosed in note 3(c) under interest rate risk. 3. 财务风险管理（续） (b) 市场价格风险（续） 截至二零二二年及二零二一年六月三十日， 本基金没有投资于单一发行者而且其市值超 过本基金净资产百分之十。 下表概述倘若本基金相关投资所涉及主要指 数上升╱（下跌）对本基金分配给?额持有人 净资产构成的影响。分析乃假设各指数按有 关百分比上升╱（下跌）（而其指数按有关百 分比上升╱（下跌）（而其他变数保持稳 定））、而本基金投资项目的公允值乃按历年 与各指数的关连度而变动。投资于债务证券 的基金之市场价格风险乃于?释3(c)利率风 险项下披露。 51 Schroder Asian Asset Income Fund Notes to the Financial Statements 财务报表之?释 3. FINANCIAL RISK MANAGEMENT (Continued) (b) Market price risk (Continued) 30th June 2022 二零二二年六月三十日 30th June 2021 二零二一年六月三十日 Benchmark components 基准指标 Change in benchmark components by 相关指标的变动 Impact on net assets attributable to unitholders 分配给 ?额持有人 净资产的影响 Change in benchmark components by 相关指标的变动 Impact on net assets attributable to unitholders 分配给 ?额持有人 净资产的影响 Portfolio investment 投资组合 % HK$ 港元 % HK$ 港元 Asian Equities 亚洲股票 MSCI AC Asia Pacific ex Japan 8.0%1,007,873,272 3.2% 378,421,093 Japanese REITs 日本房地产投资 信托基金 Tokyo Stock Exchange REIT Index 5.0% 16,606,021 2.5% 5,657,214 Investment funds 投资基金 MSCI AC Pacific Ex Japan NR 8.0% 160,272,804 2.5% 81,774,664 3. 财务风险管理（续） (b) 市场价格风险（续） * The 8.0% (2021: 2.5%) change in the fair value of the investment funds leads to the same impact on the net assets attributable to unitholders. 投资基金的??值变动8.0%（二零二一年：2.5%）会导致?额持有人净资产有相同的影响。 施罗德亚洲高息股债基金 52 Notes to the Financial Statements 财务报表之?释 3. 财务风险管理（续） (b) 市场价格风险（续） 基金?理?乃根据其对每一主要市场的「合 理变动」的看法来估计上述市场敏感度分析 的变动。 上述披露乃以绝对值列示，变动及影响可属 正数或负数。市场指数变动百分比乃根据基 金?理?当时对市场波幅及其他有关因素的 见解而按年作出修订。 本基金在接受投资基金中的投资，受各个接 受投资基金的???件中列明的条款和条件 所约束，并容易受到与该等接受投资基金未 来价值有关的不确定性而产生的市场价格风 险所影响。本基金可于每日要求赎回其在接 受投资基金中的投资权利。 3. FINANCIAL RISK MANAGEMENT (Continued) (b) Market price risk (Continued) The Manager has used their view of what would be a “reasonable shift” in each key market to estimate the change for use in the market sensitivity analysis above. Disclosures above are shown in absolute terms, changes and impacts could be positive or negative. Changes in market index % are revised annually depending on the Manager’s current view of market volatility and other relevant factors. The Fund’s investments in Investee Funds are subject to the terms and conditions of the respective Investee Funds’ offering documents and are susceptible to market price risk arising from uncertainties about future values of those Investee Funds. The right of the Fund to request redemption of its investments in the Investee Funds is on daily basis. 53 Schroder Asian Asset Income Fund Notes to the Financial Statements 财务报表之?释 3. FINANCIAL RISK MANAGEMENT (Continued) (b) Market price risk (Continued) The exposure to investments in Investee Funds at fair value by strategy employed is disclosed in the following table. These investments are included in “Investments” in the statement of financial position. 2022 二零二二年 2021 二零二一年 Type of investment funds 投资基金种类 Number of Investee Funds 接受投资 基金之数量 Fair value ??值 % of net assets 占净资产 百分比 Number of Investee Funds 接受投资 基金之数量 Fair value ??值 % of net assets 占净资产 百分比 HK$ 港元 HK$ 港元 Multi asset fund 多重资产基金 2 1,320,394,806 5.03% 2 1,800,724,295 5.75% Equities fund 股票基金 1 763,892,820 2.92% 1 1,555,556,213 4.96% 2,084,287,626 7.95% 3,356,280,508 10.71% The Fund’s maximum exposure to loss from its interests in Investee’s Funds equal to the total fair value of its investments in Investee Funds. Once the Fund has disposal of its shares in an Investee Fund, the Fund ceases to be exposed to any risk from that Investee Fund. 3. 财务风险管理（续） (b) 市场价格风险（续） 在接受投资基金中的投资的风险承担，其? ?值按所应用的策略在下表中披露。此等投 资在财务状况报表中列入「投资」一项。 本基金于被投资基金中的权益所面对之最大 损失等同于其投资于被投资基金的??值。 一旦本基金出售其在被投资基金中的股份， 本基金将不再面临来自该被投资基金的任何 风险。 施罗德亚洲高息股债基金 54 Notes to the Financial Statements 财务报表之?释 3. FINANCIAL RISK MANAGEMENT (Continued) (b) Market price risk (Continued) The Fund’s holding in a third party Investee Fund, as a percentage of the Investee Fund’s total net asset value, will vary from time to time dependent on the volume of subscriptions and redemptions at the Investee Fund level. It is possible that the Fund may, at any point in time, hold a majority of an Investee Fund’s total units in issue. During the year ended 30th June 2022, the total net losses incurred on investments in Investee Funds were HK$447,782,933 (2021: total net gains of HK$923,103,360). As at 30th June 2022 and 2021, there were no capital commitment obligations and no amounts due to Investee Funds for unsettled purchases. (c) Interest rate risk Interest rate risk is the risk that the value of a financial instrument will fluctuate due to changes in market interest rates. At 30th June 2022, the Fund had bank balances of HK$1,048,541,935 (2021: HK$1,073,057,120) and t he margin de posit s wit h int e r e st be a r ing of HK$266,546,338 (2021: HK$177,237,506). No sensitivity analysis is prepared as the bank balances and margin deposits are short-term in nature, and are therefore exposed to minimal interest rate risk on these balances. 3. 财务风险管理（续） (b) 市场价格风险（续） 本基金持接受投资基金的股权（按该接受投 资基金总资产值的百分比计算）将因应时间 而改变，视乎该接受投资基金水平的认购和 赎回数量而定。本基金有可能会在某个时 点，持有某一接受投资基金的大部分已发行 基金?额总数。 截至二零二二年六月三十日止年度，就 接受投资基金的投资而产生的净亏损为 447,782,933港元。（二零二一年：净收益 923,103,360港元）。在二零二二年及二零 二一年六月三十日，本基金并无资金承担责 任，亦没有应付接受投资基金的未??购买 产生的金额。 (c) 利率风险 利率风险指金融工具价值因市场利率变动而 波动不定的风险。 于二零二二年六月三十日，本基金的银 行结余为1,048,541,935港元（二零二一 年：1,073,057,120港元）及付息保证金 结余为266,546,338港元（二零二一年： 177,237,506港元）。本基金并未就该等短期 性质之银行结余及付息保证金作利率风险敏 感度分析，而本基金对于该等存款所需承担 之利率风险为极少。 55 Schroder Asian Asset Income Fund Notes to the Financial Statements 财务报表之?释 3. 财务风险管理（续） (c) 利率风险（续） 于二零二二年六月三十日，本基金持投资 于债务证券之价值为9,274,719,473港元 （二零二一年：11,766,159,627港元）。倘 若利率下降╱上升一百五十基点（二零二一 年：六十基点）（而其他变数保持稳定），本 年度分配给?额持有人净资产则会增加╱ 减少约601,123,436港元（二零二一年： 328,075,864港元），主要来自投资于债务证 券市场的基金之价值的上升╱下跌。 基金?理?乃根据其对市场利率的「合理变 动」看法来估计上述利率风险敏感度分析所 采用的变动。 上述披露乃以绝对值列示，变动及影响可属 正数或负数。基点的变更乃根据基金?理? 对当时市场波幅及其他有关因素的见解而按 年作出修订。 3. FINANCIAL RISK MANAGEMENT (Continued) (c) Interest rate risk (Continued) At 30th June 2022, the debt securities held by the Fund amounted to HK$9,274,719,473 (2021: HK$11,766,159,627). Should interest rates have lowered/risen by 150 basis points (2021: 60 basis points) with all other variables remaining constant, the increase/ decrease in net assets attributable to unitholders for the year would amount to approximately HK$601,123,436 (2021: HK$328,075,864) , arising f rom t he increase/decrease in market values of the debt securities. The Manager has used their view of what would be a “reasonable possible shift” in the market interest rates to estimate the change for use in the interest rate risk sensitivity analysis above. Disclosures above are shown in absolute terms, changes and impacts could be positive or negative. Changes in basis points are revised annually depending on the Manager’s current view of market interest rate sensitivity and other relevant factors. 施罗德亚洲高息股债基金 56 Notes to the Financial Statements 财务报表之?释 3. FINANCIAL RISK MANAGEMENT (Continued) (c) Interest rate risk (Continued) The table below summarises the Fund’s exposure to interest rate risk categorised by the earlier of contractual re-pricing or maturity dates. Up to 1 year 少于一年 1-5 years 一年至五年 Over 5 years 五年以上 Non-interest bearing 非付息 Total 总值 HK$ 港元 HK$ 港元 HK$ 港元 HK$ 港元 HK$ 港元 As at 30th June 2022 截至二零二二年六月三十日 Assets 资产 Investments 投资 552,189,059 2,940,245,849 5,782,284,565 15,067,792,941 24,342,512,414 Financial derivative instruments 金融衍生工具 – – – 248,079,536 248,079,536 Margin deposits 保证金 266,546,338 – – 251,387,235 517,933,573 Cash collateral 现金抵押品 – – – 2,746,433 2,746,433 Cash and bank deposits 现金及银行存款 1,048,541,935 – – – 1,048,541,935 Other assets 其他资产 – – – 483,979,676 483,979,676 Total assets 资产总值 1,867,277,332 2,940,245,849 5,782,284,565 16,053,985,821 26,643,793,567 Liabilities 负债 Financial derivative instruments 金融衍生工具 – – – 25,002,685 25,002,685 Cash collateral liabilities 现金抵押品负债 – – – 3,609,597 3,609,597 Other liabilities 其他负债 – – – 409,652,175 409,652,175 Total liabilities (excluding net assets attributable to unitholders) 负债总值（除分配 给?额持有人净资产） – – – 438,264,457 438,264,457 Total interest sensitivity gap 总利率敏感度的差距 1,867,277,332 2,940,245,849 5,782,284,565 3. 财务风险管理（续） (c) 利率风险（续） 下表概述基金所需承担之利率风险并以较早 之合约重订日或到期日呈列。 57 Schroder Asian Asset Income Fund Notes to the Financial Statements 财务报表之?释 3. FINANCIAL RISK MANAGEMENT (Continued) (c) Interest rate risk (Continued) Up to 1 year 少于一年 1-5 years 一年至五年 Over 5 years 五年以上 Non-interest bearing 非付息 Total 总值 HK$ 港元 HK$ 港元 HK$ 港元 HK$ 港元 HK$ 港元 As at 30th June 2021 截至二零二一年六月三十日 Assets 资产 Investments 投资 258,009,775 4,067,353,262 7,440,796,590 18,149,292,607 29,915,452,234 Financial derivative instruments 金融衍生工具 – – – 97,709,546 97,709,546 Margin deposits 保证金 177,237,506 – – 158,938,321 336,175,827 Cash collateral 现金抵押品 – – – 3,416,974 3,416,974 Cash and bank deposits 现金及银行存款 1,073,057,120 – – – 1,073,057,120 Other assets 其他资产 – – – 492,254,861 492,254,861 Total assets 资产总值 1,508,304,401 4,067,353,262 7,440,796,590 18,901,612,309 31,918,066,562 Liabilities 负债 Financial derivative instruments 金融衍生工具 – – – 196,549,467 196,549,467 Cash collateral liabilities 现金抵押品负债 – – – 3,339,316 3,339,316 Other liabilities 其他负债 – – – 366,995,383 366,995,383 Total liabilities (excluding net assets attributable to unitholders) 负债总值（除分配 给?额持有人净资产） – – – 566,884,166 566,884,166 Total interest sensitivity gap 总利率敏感度的差距 1,508,304,401 4,067,353,262 7,440,796,590 3. 财务风险管理（续） (c) 利率风险（续） 施罗德亚洲高息股债基金 58 Notes to the Financial Statements 财务报表之?释 3. 财务风险管理（续） (d) 信贷和交易对手风险 信贷风险指发行机构或交易对手无法或不愿 意于到期兑现与本基金的承诺。 有可能令本基金面对集中信贷风险的金融资 产主要为透过托管人持有的投资项目及银行 结余。 本基金的投资及合约承诺，大部分均由具合 适信贷评级的发行商所发行，并由基金经理 认为其根基稳固、信贷评级良好的财务机构 进行交易，从而限制其信贷风险。 所有交易均通过经核准的经纪于交付时? ?╱付款。由于在经纪收款后始交付有关投 资项目，所以违约风险甚低。购入的投资项 目款项于经纪收到相关之投资项目后支付。 若任何一方不能履行其责任，交易将告失 效。 下表概述于二零二二年及二零二一年六月 三十日存放于银行及托管人的资产： 3. FINANCIAL RISK MANAGEMENT (Continued) (d) Credit and counterparty risk Credit risk is the risk that an issuer or counterparty will be unable or unwilling to meet a commitment that it has entered into with the Fund. The Fund’s financial assets which are potentially subject to concentrations of credit risk consist principally of bank deposits and assets held with the custodians. The Fund limits its exposure to credit risk by transacting the majority of its investments and contractual commitment activities with broker-dealers, banks and regulated exchanges with high credit ratings and that the Fund considers to be well established. All transactions in investments are settled/ paid for upon delivery using approved and reputable brokers. The risk of default is considered minimal as delivery of investments sold is only made once the broker has received payment. Payment is made on a purchase once the investments have been received by the broker. The trade will fail if either party fails to meet its obligation. The table below summarises the assets placed with banks and custodian at 30th June 2022 and 2021: 59 Schroder Asian Asset Income Fund Notes to the Financial Statements 财务报表之?释 3. FINANCIAL RISK MANAGEMENT (Continued) (d) Credit and counterparty risk (Continued) 30th June 2022 二零二二年六月三十日 HK$ 港元 Credit rating 信贷评级 Source of credit rating 信贷评级来源 Custodian 托管人 HSBC Institutional Trust Services (Asia) Limited – Investments 24,342,512,414 P-1 Moody’s 穆迪 – Cash (Note) 1,048,541,935 P-1 Moody’s 穆迪 Banks 银行 UBS AG, London 436,016,256 P-1 Moody’s 穆迪 UBS Securities Pte. Ltd., Seoul Branch 81,917,317 P-1 Moody’s 穆迪 Cash collateral 现金抵押品 Barclays Bank PLC 2,746,433 P-1 Moody’s 穆迪 30th June 2021 二零二一年六月三十日 HK$ 港元 Credit rating 信贷评级 Source of credit rating 信贷评级来源 Custodian 托管人 HSBC Institutional Trust Services (Asia) Limited – Investments 29,915,452,234 P-1 Moody’s 穆迪 – Cash (Note) 1,073,057,120 P-1 Moody’s 穆迪 Banks 银行 UBS AG, London 276,507,372 P-1 Moody’s 穆迪 UBS Securities Pte. Ltd., Seoul Branch 59,668,455 P-1 Moody’s 穆迪 Cash collateral 现金抵押品 Barclays Bank PLC 3,416,974 P-1 Moody’s 穆迪 Note: Balance represented cash balances held with the Custodian on behalf of the Fund and placed at The Hongkong and Shanghai Banking Corporation Limited, Hong Kong with a credit rating of P-1 (2021: P-1). 3. 财务风险管理（续） (d) 信贷和交易对手风险（续） ?释：金额代表托管人代基金持有而存放于 The Hongkong and Shanghai Banking Corporation Limited，信用评级为P-1（二 零二一年：P-1），的现金余额。 施罗德亚洲高息股债基金 60 Notes to the Financial Statements 财务报表之?释 3. FINANCIAL RISK MANAGEMENT (Continued) (d) Credit and counterparty risk (Continued) Financial derivative instruments represent outstanding futures, foreign exchange forward contracts and credit default swaps as disclosed in note 5. As at year end, the counterparties of the outstanding financial derivative instruments are listed as follows: 30th June 2022 二零二二年六月三十日 Counterparties 交易对手 Foreign exchange forward contracts 远期外汇合约 Credit rating 信贷评级 Source of credit rating 信贷评级来源 BNP Paribas P-1 Moody’s 穆迪 Goldman Sachs Intl, London P-1 Moody’s 穆迪 Standard Chartered Bank, London P-1 Moody’s 穆迪 The Hongkong and Shanghai Banking Corporation Limited, Hong Kong P-1 Moody’s 穆迪 Futures 期货 UBS AG, London P-1 Moody’s 穆迪 3. 财务风险管理（续） (d) 信贷和交易对手风险（续） 金融衍生工具指?释5所披露的未平仓之期 货交易、远期外汇合约及信贷违约掉期。 于年终未平仓之金融衍生工具的交易对手如 下： 61 Schroder Asian Asset Income Fund Notes to the Financial Statements 财务报表之?释 3. FINANCIAL RISK MANAGEMENT (Continued) (d) Credit and counterparty risk (Continued) 30th June 2021 二零二一年六月三十日 Counterparties 交易对手 Foreign exchange forward contracts 远期外汇合约 Credit rating 信贷评级 Source of credit rating 信贷评级来源 Goldman Sachs Intl, London P-1 Moody’s 穆迪 Morgan Stanley and Co Intl, London P-1 Moody’s 穆迪 The Bank of New York Mellon P-1 Moody’s 穆迪 The Hongkong and Shanghai Banking Corporation Limited, Hong Kong P-1 Moody’s 穆迪 State Street Bank and Trust Company, London P-1 Moody’s 穆迪 Futures 期货 UBS AG, London P-1 Moody’s 穆迪 Credit default swaps 信贷违约掉期 Barclays Bank PLC P-1 Moody’s 穆迪 BNP Paribas P-1 Moody’s 穆迪 JPMorgan Chase Bank NA New York P-1 Moody’s 穆迪 The Fund holds debt securities and is therefore exposed to risk that the issuers may not be able to repay the principal amount at maturity and interest. This risk is mitigated as the debt securities held are subject to the requirements of maximum holding of 10% of net asset value for any single issuer except for those issued by Government and other public securities. 3. 财务风险管理（续） (d) 信贷和交易对手风险（续） 本基金持有的债务证券令其承受因发行机构 未能于到期日交付本金及利息之风险。为限 制此风险，本基金持有的债务证券符合不能 持有由单一发行机构发行的债务证券多于百 分之十的净资产值，由政府及其他公共机构 发行的债务证券除外。 施罗德亚洲高息股债基金 62 Notes to the Financial Statements 财务报表之?释 3. 财务风险管理（续） (d) 信贷和交易对手风险（续） 下表概述于二零二二年及二零二一年六月 三十日本基金持有之债务证券所拥有标准普 尔、穆迪或惠誉所提供的信贷评级： 3. FINANCIAL RISK MANAGEMENT (Continued) (d) Credit and counterparty risk (Continued) The table below summarises the credit rating of the debt securities of the Fund by S&P’s, Moody’s or Fitch at 30th June 2022 and 2021: Portfolio by rating category 投资组合所拥有的信贷评级 2022 二零二二年 % of net assets 占净资产百分比 2021 二零二一年 % of net assets 占净资产百分比 AA+ 0.38% 0.06% AA 0.16% 0.07% AA- 0.25% 0.20% Aa2 0.07% 0.13% A1 0.26% 0.42% A2 0.81% 0.93% A3 0.50% 0.47% A+ 2.89% 2.66% A 1.52% 1.46% A- 2.46% 1.81% BBB+ 4.83% 4.16% BBB 5.54% 5.03% BBB- 1.76% 1.90% BB+ 0.78% 0.65% BB 0.59% 0.94% BB- 0.73% 2.28% Baa1 1.85% 1.63% Baa2 2.34% 2.93% Baa3 1.20% 1.38% Ba1 1.07% 0.50% Ba2 0.26% 0.82% Ba3 0.96% 1.03% B1 0.15% 0.04% B2 0.04% 0.80% B3 – 0.12% B+ 0.69% 1.77% B 0.03% 0.38% 63 Schroder Asian Asset Income Fund Notes to the Financial Statements 财务报表之?释 Portfolio by rating category (Continued) 投资组合所拥有的信贷评级（续） 2022 二零二二年 % of net assets 占净资产百分比 2021 二零二一年 % of net assets 占净资产百分比 Caa1 – 0.03% Caa3 0.03% – F1+u 0.37% – NR 2.87% 2.93% Total 合计 35.39% 37.53% Where credits are rated by one of the international ratings agencies, the Manager does not re-construct their own credit ratings but use the rating agency as a reference point for their analysis with the credit analysts focusing on assessing the directional trend of the credit. The Manager does not specifically comment on the external ratings unless the Manager disagrees materially with the external agency’s view. Where a credit is unrated, the Manager constructs a proxy/shadow rating. The Manager’s in-house credit research and rating methodology is particularly important for unrated credits to ensure t hat t he credit risk t aken is being adequately compensated for versus similar-rated issuers in and outside of Asia. The Manager does not have a defined rating policy in this regard – it depends on the analyst’s judgment. 信贷评级由一国际评级机构评定，基金?理 ?不作任何自己的信用评级，但信用分析师 会用评级机构作为一个参考点于评估方向趋 势的信用分析。除非基金?理?非常不同意 外部机构的观点，否则基金?理?不对外部 评级作特别评论。 如信贷评级为未评级，基金?理?会自行建 立一个代理╱影子评级。基金?理?内部的 信用调查和评价方法的未评级的信用是特别 重要的，以确保信贷风险得到充分的补偿与 类似评级的发行人及亚洲以外的地区。在这 方面，基金?理?不会有一个既定的评价政 策－会依赖于分析师的判断。 3. FINANCIAL RISK MANAGEMENT (Continued) (d) Credit and counterparty risk (Continued) 3. 财务风险管理（续） (d) 信贷和交易对手风险（续） 施罗德亚洲高息股债基金 64 Notes to the Financial Statements 财务报表之?释 3. FINANCIAL RISK MANAGEMENT (Continued) (d) Credit and counterparty risk (Continued) Importantly, the analysts must cover and monitor any credits that the Fund’s portfolios invest in whether they are rated or not. This means that all unrated debt securities must undergo the same rigorous bottom-up credit analysis process to determine a recommendation and credit opinion for the issuer and this forms the basis of the Manager’s evaluation of credits for investment. The Fund measures credit risk and expected credit losses using probability of default, exposure at default and loss given default. Management consider both historical analysis and forward looking information in determining any expected credit loss. As at 30th June 2022 and 2021, the amounts receivable on disposal of investments, amounts receivable on subscription of units, interest receivable on debt securities, interest receivable on bank deposits, other receivables, margin deposits, cash collateral and cash and bank deposits can be realised within one month. Management consider the probability of default to be close to zero as the counterparties have a strong capacity to meet their contractual obligations in the near term. As a result, no loss allowance has been recognised based on 12-month expected credit losses as any such impairment would be wholly insignificant to the Fund. 3. 财务风险管理（续） (d) 信贷和交易对手风险（续） 更重要的是，分析师必须覆盖和监控本基金 的投资组合投资是否他们的评分。这意思 是，所有的未评级债务证券，必须经过同样 严格的自下而上的信用分析过程中确定的建 议和发行人的资信观点，这构成了基金?理 ?的评估的投资基础。 本基金利用违约概率、违约风险承担和违约 时的损失，计量信贷风险和预期信贷亏损。 管理层会同时考虑历史分析和前瞻性数据以 厘定任何预期信贷亏损。截至二零二二年及 二零二一年六月三十日，应收出售投资款 项、应收认购?额款项、应收债务证券利 息、应收存款利息、其他应收款项、保证 金、现金及银行存款可于一个月内变现。管 理层认为，由于交易对手均有强劲实力可于 短期内应付合约责任，因此违约概率接近 零。有鉴于此，并无就十二个月的预期信贷 亏损确认损失准备，因为任何此等减值对本 基金整体而言并不重大。 65 Schroder Asian Asset Income Fund Notes to the Financial Statements 财务报表之?释 3. FINANCIAL RISK MANAGEMENT (Continued) (e) Currency risk Currency risk is the risk that the value of financial instruments will fluctuate due to changes in foreign exchange rates. The Fund has assets and liabilities denominated in currencies other than HK$, the Fund’s functional and presentation currency. The Fund is therefore exposed to currency risk, as the value of the assets and liabilities denominated in other currencies will fluctuate due to changes in exchange rates. The Manager will enter into foreign exchange forward contracts from time to time to hedge against the currency exposures as disclosed in note 5. The table below summarises the Fund’s monetary and non-monetary exposures to different major currencies other than United States dollar which is pegged with HK$ as at 30th June 2022 and 2021: 2022 二零二二年 2021 二零二一年 Monetary 货币 Non-monetary 非货币 Monetary 货币 Non-monetary 非货币 HK$ equivalents 港元等值 HK$ equivalents 港元等值 HK$ equivalents 港元等值 HK$ equivalents 港元等值 Australian dollar 澳元 2,317,586,103 2,250,314,366 539,660,994 3,089,260,643 British pound 英镑 227,592,315 – 207,986,019 – Euro 欧元 113,641,407 – 1,523,760 – Indian rupee 印度卢比 (570,911,674) 1,795,436,245 (4,936,772) 1,496,121,237 Indonesian rupiah 印尼盾 296 58,988,055 301 – Japanese yen 日圆 9,414,834 385,089,416 1,336,416 174,195,667 Korean won 韩元 (882,539,291) 1,155,944,387 (1,112,608,741) 1,692,640,017 New Zealand dollar 新西兰元 25,932 299,535,486 23,413 228,883,704 Renminbi 人民币 4,423,212,999 353,353,772 5,457,286,928 465,933,681 Singapore dollar 新加坡元 (1,204,781,660) 1,925,375,833 (1,091,500,162) 1,923,240,417 Taiwan dollar 新台币 (1,612,955,254) 926,553,980 (1,755,018,565) 1,836,549,734 Thai baht 泰铢 1 248,010,805 1 254,638,936 3. 财务风险管理（续） (e) 汇兑风险 汇兑风险指金融工具的价值因外币汇率变动 而波动不定的风险。 本基金持有并非以港元（基金的功能及申报 货币）计价的资产及负债。由于外币计价资 产及负债的价值会因汇率变动而波动不定， 本基金因而须承担汇兑风险。基金?理?将 不时订立远期外汇合约，以对冲汇兑风险承 担并呈现于?释5。 下表概述于二零二二年及二零二一年六月 三十日本基金的货币及非货币风险承担，而 除美元外，因其已与港元挂钩： 施罗德亚洲高息股债基金 66 Notes to the Financial Statements 财务报表之?释 3. FINANCIAL RISK MANAGEMENT (Continued) (e) Currency risk (Continued) The table below summarises the impact on net assets attributable to unitholders as a result of increases/decreases of key exchange rates on the exposures tabled above, to which the Fund is exposed. The analysis is based on the assumption that the exchange rates had increased/ decreased by the respective percentage with all other variables held constant. Impact on net assets attributable to unitholders 分配给?额持有人净资产的影响 2022 二零二二年 2021 二零二一年 Estimated reasonable possible change % 估计合理变动% Monetary 货币 Non-monetary 非货币 Estimated reasonable possible change % 估计合理变动% Monetary 货币 Non-monetary 非货币 HK$ equivalents 港元等值 HK$ equivalents 港元等值 HK$ equivalents 港元等值 HK$ equivalents 港元等值 +/- +/- +/- +/- +/- +/-Australian dollar 澳元 7 162,231,027 157,522,006 10 53,966,099 308,926,064 British pound 英镑 6 13,655,539 – 6 12,479,161 – Euro 欧元 5 5,682,070 – 7 106,663 – Indian rupee 印度卢比 2 11,418,233 35,908,725 6 296,206 89,767,274 Indonesian rupiah 印尼盾 5 15 2,949,403 4 12 – Japanese yen 日圆 5 470,742 19,254,471 6 80,185 10,451,740 Korean won 韩元 1 8,825,393 11,559,444 4 44,504,350 67,705,601 New Zealand dollar 新西兰元 7 1,815 20,967,484 9 2,107 20,599,533 Renminbi 人民币 7 309,624,910 24,734,764 4 218,291,477 18,637,347 Singapore dollar 新加坡元 4 48,191,266 77,015,033 4 43,660,006 76,929,617 Taiwan dollar 新台币 6 96,777,315 55,593,239 6 105,301,114 110,192,984 Thai baht 泰铢 3 0 7,440,324 4 0 10,185,557 The Manager has used their view of what would be a “reasonable possible shift” in exchange rates to estimate the change for use in currency risk sensitivity analysis above. 3. 财务风险管理（续） (e) 汇兑风险（续） 下表概述倘若本基金相关投资所涉及主要外 币汇率上升╱下跌对本基金分配给?额持有 人净资产构成的影响。分析乃假设各外币汇 率按相应百分率上升╱下跌，而其他变数保 持稳定。 基金?理?乃根据其对汇率的「合理变动」看 法来估计上述汇兑风险敏感度分析所采用的 变动。 67 Schroder Asian Asset Income Fund Notes to the Financial Statements 财务报表之?释 3. FINANCIAL RISK MANAGEMENT (Continued) (e) Currency risk (Continued) Disclosures above are shown in absolute terms, changes and impacts could be positive or negative. Changes in exchange rate % are revised annually depending on the Manager’s current view of exchange rates volatility and other relevant factors. (f) Liquidity risk Liquidity risk is the risk that an entity will encounter difficulty in settling its liabilities, including a redemption request. The Fund is exposed to daily cash redemptions of redeemable units. The Fund invests the majority of its assets in investments that are traded in an active market and are considered to be readily realisable. The Fund also invests in financial derivative instruments and debt securities that are traded over the counter. As a result, the Fund may not be able to liquidate quickly its investments in these instruments at an amount close to their fair value to meet its liquidity requirements due to adverse market conditions leading to limited liquidity. It is the intent of the Manager to monitor the Fund’s liquidity position on a daily basis. The Manager is entitled to limit the number of units to be redeemed on any one dealing day to 10% of the units in issue (with redemption requests reduced pro rata) and any excess redemption requests are then carried forward to the next dealing day. The Manager or the Trustee may at any time suspend the right of unitholders to redeem units and will at the same time cease to issue units in certain circumstances as mentioned in the Explanatory Memorandum. 3. 财务风险管理（续） (e) 汇兑风险（续） 上述披露乃以绝对值列示，变动及影响可属 正数或负数。汇率%的变动根据基金?理? 现行对汇率波动和其他相关因素的观点每年 调整。 (f) 流通性风险 流通性风险指企业难以偿还负债（包括赎回 指示）的风险。 本基金每日均接受投资者赎回?额以套取现 金。本基金的资产大部分投资均在活跃的市 场作买卖，因此相信可随时变现。 本基金亦投资于金融衍生工具及债务证券均 在场外交易，因此，本基金未必能以接近其 ??值迅速变现其投资资产，以满足其流动 资金需求；于不利的市场条件下，亦可能导 致有限的流动资金。基金?理?每日均监察 本基金的流动资金状况。 基金?理?有权限制任何一个交易日赎回? 额的数量，相等于本基金已发行?额总数之 百分之十。在这情况下，限制将按比例实 施，所有拟于该交易日赎回?额之持有人可 按比例赎回?额，而未能赎回的?额将拨作 下一交易日根据相同的限制赎回。基金?理 ?或受托人可根据基金说明书内所呈列的情 况下限制赎回?额和发行?额。 施罗德亚洲高息股债基金 68 Notes to the Financial Statements 财务报表之?释 3. FINANCIAL RISK MANAGEMENT (Continued) (f) Liquidity risk (Continued) The table below analyses the Fund’s financial liabilities into relevant maturity groupings based on the remaining period at the year end date to the contractual maturity date. The amounts in the table are the contractual undiscounted cash flows. Balances due within 12 months equal their carrying balances, as the impact of discounting is not significant. The maturity analysis of financial derivative liabilities is presented in note 5. At 30th June 2022 截至二零二二年六月三十日 Up to 1 month 少于一个月 1-3 months 一个月至三个月 Over 3 months 三个月以上 HK$ 港元 HK$ 港元 HK$ 港元 Financial derivative instruments 金融衍生工具 18,969,233 6,033,452 – Amounts payable on purchase of investments 应付认购投资款项 186,562,741 – – Amounts payable on redemption of units 应付赎回?额款项 39,458,366 – – Distributions payable 应付?利 111,409,925 – – Cash collateral liabilities 现金抵押品负债 3,609,597 – – Other payables 其他应付款项 33,092,499 – – Net assets attributable to unitholders 分配给?额持有人净资产 26,205,529,110 – – Total financial liabilities 总金融负债值 26,598,631,471 6,033,452 – 3. 财务风险管理（续） (f) 流通性风险（续） 下表分析本基金的金融负债，按年结日当日 距离约定到期日的尚余期间分为有关期限组 别。下表所载款额乃约定未折现现金流。由 于折现影响不大，于十二个月内到期的余额 因而相等于结转余额。金融衍生工具合约的 到期日分析已于?释5呈列。 69 Schroder Asian Asset Income Fund Notes to the Financial Statements 财务报表之?释 3. FINANCIAL RISK MANAGEMENT (Continued) (f) Liquidity risk (Continued) At 30th June 2021 截至二零二一年六月三十日 Up to 1 month 少于一个月 1-3 months 一个月至三个月 Over 3 months 三个月以上 HK$ 港元 HK$ 港元 HK$ 港元 Financial derivative instruments 金融衍生工具 174,701,333 17,635,575 4,212,559 Amounts payable on purchase of investments 应付认购投资款项 85,860,183 – – Amounts payable on redemption of units 应付赎回?额款项 98,888,742 – – Distributions payable 应付?利 123,130,516 – – Cash collateral liabilities 现金抵押品负债 3,339,316 – – Other payables 其他应付款项 39,055,037 – 203,040 Net assets attributable to unitholders 分配给?额持有人净资产 31,351,182,396 – – Total financial liabilities 总金融负债值 31,876,157,523 17,635,575 4,415,599 Units are redeemed on demand at the unitholders’ option. However, the Trustee and the Manager do not envisage that the contractual maturity disclosed in the table above will be representative of the actual cash outflows, as the unitholders typically retain their units for the medium to long term. As at 30th June 2022, 2 unitholders (2021: 2 unitholders) held more than 10% of the Fund’s units. 3. 财务风险管理（续） (f) 流通性风险（续） 基金?额赎回乃根据?额持有人的选择。然 而，受托人和基金?理?不预期以上合约到 期所披露为实际现金流出，因为?额持有人 一般持有基金?额作中长线投资。截至二零 二二年六月三十日，两位?额持有人（二零 二一年：两位?额持有人）持有多于百分之 十的基金?额。 施罗德亚洲高息股债基金 70 Notes to the Financial Statements 财务报表之?释 3. FINANCIAL RISK MANAGEMENT (Continued) (f) Liquidity risk (Continued) The following table illustrates the expected liquidity of assets held: At 30th June 2022 截至二零二二年六月三十日 Up to 1 month 少于一个月 1-3 months 一个月至 三个月 Over 3 months 三个月以上 HK$ 港元 HK$ 港元 HK$ 港元 Total financial assets 总金融资产值 26,629,317,016 14,476,551 – At 30th June 2021 截至二零二一年六月三十日 Up to 1 month 少于一个月 1-3 months 一个月至 三个月 Over 3 months 三个月以上 HK$ 港元 HK$ 港元 HK$ 港元 Total financial assets 总金融资产值 31,906,377,038 11,689,524 – (g) Offsetting and amounts subject to master netting arrangements and similar agreements As at 30th June 2022 and 2021, the Fund was subject to master netting arrangements for the derivative assets and liabilities of the Fund held with these counterparties. The margin balance maintained by the Fund is for the purpose of providing collateral on derivative positions. 3. 财务风险管理（续） (f) 流通性风险（续） 下表列示以预期之变现期列示本基金所持有 的流动资产： (g) 受抵销和总净额??协议及类似条款 截至二零二二年及二零二一年六月三十日， 基金的衍生工具资产及负债受与总净额?? 安排所约束。本基金设立的保证金余额是用 以作为衍生工具持仓的抵押品。 71 Schroder Asian Asset Income Fund Notes to the Financial Statements 财务报表之?释 3. FINANCIAL RISK MANAGEMENT (Continued) (g) Offsetting and amounts subject to master netting arrangements and similar agreements (Continued) The following table presents the Fund’s financial assets and liabilities subject to offsetting, enforceable master netting arrangements and similar agreements. The table is presented by type of financial instrument. Financial assets subject to offsetting, enforceable master netting arrangements and similar agreements: ?????A Gross amounts of recognised financial assets 认可金融资产之总额 ????B Gross amounts of recognised financial liabilities set-off in the statement of financial position 于财务状况报表中受抵销 的认可金融负债之总额 At 30th June 2022 截至二零二二年六月三十日 HK$ 港元 HK$ 港元 Financial derivative instruments 金融衍生工具 Futures 期货 175,623,314 – Foreign exchange forward contracts 远期外汇合约 72,456,222 – Margin deposits 保证金 517,933,573 – Cash collateral 现金抵押品 2,746,433 – 768,759,542 – At 30th June 2021 截至二零二一年六月三十日 Financial derivative instruments 金融衍生工具 Futures 期货 8,409,262 – Foreign exchange forward contracts 远期外汇合约 89,300,284 – Margin deposits 保证金 386,816,139 50,640,312 Cash collateral 现金抵押品 3,416,974 – 487,942,659 50,640,312 3. 财务风险管理（续） (g) 受抵销和总净额??协议及类似条款（续） 下表列出了基金受抵销和强制执行的总净额 ??协议和类似协议约束的金融资产和负 债。下表乃按金融工具的种类而呈列。 受抵销和强制执行的总净额??协议和类似 协议约束的金融资产： 施罗德亚洲高息股债基金 72 Notes to the Financial Statements 财务报表之?释 ???C = A – B Net amounts of financial assets presented in the statement of financial position 于财务状况报表中受抵销 的认可金融资产之净额 D Related amounts not set-off in the statement of financial position 于财务状况报表中并未抵消的相关金额 ??????E = C – D Net amount 净额 ???D (i) Financial instruments 金融工具 ?????D(ii) Cash collateral 抵押金 HK$ 港元 HK$ 港元 HK$ 港元 HK$ 港元 175,623,314 5,947,341 – 169,675,973 72,456,222 18,969,233 – 53,486,989 517,933,573 – – 517,933,573 2,746,433 – – 2,746,433 768,759,542 24,916,574 – 743,842,968 8,409,262 8,409,262 – – 89,300,284 1,131,371 – 88,168,913 336,175,827 – – 336,175,827 3,416,974 3,027,570 – 389,404 437,302,347 12,568,203 – 424,734,144 73 Schroder Asian Asset Income Fund Notes to the Financial Statements 财务报表之?释 3. FINANCIAL RISK MANAGEMENT (Continued) (g) Offsetting and amounts subject to master netting arrangements and similar agreements (Continued) Financial liabilities subject to offsetting, enforceable master netting arrangements and similar agreements: ?????A Gross amounts of recognised financial liabilities 认可金融负债之总额 ????B Gross amounts of recognised financial assets set-off in the statement of financial position 于财务状况报表中受抵销 的认可金融资产之总额 At 30th June 2022 截至二零二二年六月三十日 HK$ 港元 HK$ 港元 Financial derivative instruments 金融衍生工具 Futures 期货 5,947,341 – Foreign exchange forward contracts 远期外汇合约 19,055,344 – Cash collateral liabilities 现金抵押品负债 3,609,597 – 28,612,282 – At 30th June 2021 截至二零二一年六月三十日 Financial derivative instruments 金融衍生工具 Futures 期货 18,155,291 – Foreign exchange forward contracts 远期外汇合约 174,181,617 – Credit default swap 信贷违约掉期 4,212,559 – Cash collateral liabilities 现金抵押品负债 3,339,316 – 199,888,783 – 3. 财务风险管理（续） (g) 受抵销和总净额??协议及类似条款（续） 受抵销和强制执行的总净额??协议和类似 协议约束的金融负债： 施罗德亚洲高息股债基金 74 Notes to the Financial Statements 财务报表之?释 ???C = A – B Net amounts of financial liabilities presented in the statement of financial position 于财务状况报表中受抵销 的认可金融负债之净额 D Related amounts not set-off in the statement of financial position 于财务状况报表中并未抵消的相关金额 ??????E = C – D Net amount 净额 ???D (i) Financial instruments 金融工具 ?????D(ii) Cash collateral 抵押金 HK$ 港元 HK$ 港元 HK$ 港元 HK$ 港元 5,947,341 5,947,341 – – 19,055,344 18,969,233 – 86,111 3,609,597 – – 3,609,597 28,612,282 24,916,574 – 3,695,708 18,155,291 8,409,262 – 9,746,029 174,181,617 1,131,371 – 173,050,246 4,212,559 – 3,027,570 1,184,989 3,339,316 – – 3,339,316 199,888,783 9,540,633 3,027,570 187,320,580 75 Schroder Asian Asset Income Fund Notes to the Financial Statements 财务报表之?释 3. FINANCIAL RISK MANAGEMENT (Continued) (g) Offsetting and amounts subject to master netting arrangements and similar agreements (Continued) Amounts in D(i) and D(ii) above relate to amounts subject to set-off that do not qualify for offsetting under (B) above. This includes (i) amounts which are subject to set-off against the asset (or liability) disclosed in (A) which have not been offset in the statement of financial position and (ii) any financial collateral (including cash collateral), both received and pledged. The Fund and its counterparty have elected to settle all transactions on a gross basis however, each party has the option to settle all open contracts on a net basis in the event of default of the other party. Per the terms of the master netting agreement, an event of default includes the following: – failure by a party to make payment when due; – bankruptcy. (h) Fair value estimation The fair value of financial assets and liabilities traded in active markets (such as trading securities) are based on quoted market prices at the close of trading on the year end date. The Fund utilises the last traded market price as its fair valuation inputs for both financial assets and financial liabilities. 3. 财务风险管理（续） (g) 受抵销和总净额??协议及类似条款（续） 于上表D(i)和D(ii)之金额，并不符合(B)之要 求。包括：(i)于财务状况报表中所披露的资 产（或负债）(A)并未抵消的金额和；(ii)任何 已收取或被抵押的金融抵押品（包括现金抵 押）。 基金及其交易对手方已选择按总额基准?? 所有交易，然而一旦其中一方违约，另一方 即有权按净额基准结清所有未平仓合约。根 据总净额??协议的条款，违约事件包括： － 合约一方未能于到期时付款； － 破产。 (h) ??值估计 本基金使用在活跃市场交易（如证券交易）之 金融资产及负债的??值，并以年结日可观 察输入值之??价作估值。本基金以??值 作最新的市场价计算金融资产和金融负债。 施罗德亚洲高息股债基金 76 Notes to the Financial Statements 财务报表之?释 3. FINANCIAL RISK MANAGEMENT (Continued) (h) Fair value estimation (Continued) An active market is a market in which transactions for the asset or liability take place with sufficient frequency and volume to provide pricing information on an ongoing basis. A financial instrument is regarded as quoted in an active market if quoted prices are readily and regularly available from an exchange, dealer, broker, industry group, pricing service, or regulatory agency, and those prices represent actual and regularly occurring market transactions on an arm’s length basis. The carrying value less impairment provision of other receivables and payables are assumed to approximate their fair values. The fair value of financial liabilities for disclosure purposes is estimated by discounting the future contractual cash flows at the current market interest rate that is available to the Fund for similar financial instruments. HKFRS 13 requires the Fund to classify fair value measurements using a fair value hierarchy that reflects the significance of t he input s used in mak ing t he measurements. The fair value hierarchy has the following levels: – Quoted prices (unadjusted) in active market s f or ident ical asset s or liabilities that the entity can access at the measurement date (Level 1). 3. 财务风险管理（续） (h) ??值估计（续） 活跃市场即该市场有足够的成交量及次数从 而提供持续的价格信息。 金融工具之报价可即时且定期由交易所、交 易商、经纪人、行业组织、定价服务及监管 机构发布，且报价反映实际及经常出现按公 平原则进行之市场交易，则被视为活跃市场 报价之金融工具。 其他应收帐款及应付帐款之帐面值减值拨备 与其??值相若。就披露资料而言，财务负 债的??值按本基金就类似金融工具所得现 行市场利率折算日后的合约现金流量估计。 香港财务报告准则第13号「??值计量」要 求本基金根据??值级次进行分类从而反映 ??值在计量时所使用的输入值的重要性。 ??值级次分层如下： － 第一层次－相同资产或负债在活跃市场 中的报价（未经调整）。 77 Schroder Asian Asset Income Fund Notes to the Financial Statements 财务报表之?释 3. FINANCIAL RISK MANAGEMENT (Continued) (h) Fair value estimation (Continued) – Inputs other than quoted prices included within level 1 that are observable for the asset or liability, either directly or indirectly (Level 2). – Inputs for the asset or liability that are unobservable inputs (Level 3). The level in the fair value hierarchy within which the fair value measurement is categorised in its entirety is determined on the basis of the lowest level input that is significant to the fair value measurement in its entirety. For this purpose, the significance of an input is assessed against the fair value measurement in its entirety. If a fair value measurement uses observable inputs that require significant adjustment based on unobservable inputs, that measurement is a level 3 measurement. Assessing the significance of a particular input to the fair value measurement in its entirety requires judgment, considering factors specific to the asset or liability. The determination of what constitutes ‘observable’ requires significant judgment by the Fund. The Fund considers observable data to be that market data that is readily available, regularly distributed or updated, reliable and verifiable, not proprietary, and provided by independent sources that are actively involved in the relevant market. 3. 财务风险管理（续） (h) ??值估计（续） － 第二层次－直接或间接地使用除第一层 次中的资产或负债的市场报价以外的其 他可观察输入值。 － 第三层次－资产或负债使用了非基于可 观察市场数据的输入值。 金融工具在按照??值计量时具有重大意义 的最低层次输入值为基础，确定应将其整体 划分为哪一个类别。如在??值计量中使用 了可观察输入值但需要根据不可观察输入值 进行调整，则该计量应归入第三层次。在评 价特定输入值对于??值计量整体的重大意 义，需要考虑与金融资产或负债具有特定关 系的因素进行判断。 本基金需就可观察输入值的重大意义进行判 断。本基金所考虑的可观察数据为市场数 据，定期发布及更新，可信的及可核实的， 非私有的，并且由活跃于相关市场的独立来 源提供数据。 施罗德亚洲高息股债基金 78 Notes to the Financial Statements 财务报表之?释 3. FINANCIAL RISK MANAGEMENT (Continued) (h) Fair value estimation (Continued) The following table analyses within the fair value hierarchy the Fund’s investments and financial derivative instruments (by class) measured at fair value at 30th June 2022 and 2021: At 30th June 2022 截至二零二二年六月三十日 Level 1 第一层次 HK$ 港元 Level 2 第二层次 HK$ 港元 Level 3 第三层次 HK$ 港元 Total 总值 HK$ 港元 ASSETS 资产 Held for trading 持有作交易用 Equities 股票 12,983,505,315 – – 12,983,505,315 Investment funds 投资基金 2,084,287,626 – – 2,084,287,626 Debt securities 债务证券 9,061,296,996 213,422,477 – 9,274,719,473 Futures 期货 – 175,623,314 – 175,623,314 Foreign exchange forward contracts 远期外汇合约 – 72,456,222 – 72,456,222 Total 总值 24,129,089,937 461,502,013 – 24,590,591,950 LIABILITIES 负债 Futures 期货 – (5,947,341) – (5,947,341) Foreign exchange forward contracts 远期外汇合约 – (19,055,344) – (19,055,344) Total 总值 – (25,002,685) – (25,002,685) 3. 财务风险管理（续） (h) ??值估计（续） 下表列示本基金截至二零二二年及二零二一 年六月三十日的投资及金融衍生工具按?? 值级次计量之??值： 79 Schroder Asian Asset Income Fund Notes to the Financial Statements 财务报表之?释 3. FINANCIAL RISK MANAGEMENT (Continued) (h) Fair value estimation (Continued) At 30th June 2021 截至二零二一年六月三十日 Level 1 第一层次 HK$ 港元 Level 2 第二层次 HK$ 港元 Level 3 第三层次 HK$ 港元 Total 总值 HK$ 港元 ASSETS 资产 Held for trading 持有作交易用 Equities 股票 14,793,012,099 – – 14,793,012,099 Investment funds 投资基金 3,356,280,508 – – 3,356,280,508 Debt securities 债务证券 11,454,318,080 311,841,547 – 11,766,159,627 Futures 期货 – 8,409,262 – 8,409,262 Foreign exchange forward contracts 远期外汇合约 – 89,300,284 – 89,300,284 Total 总值 29,603,610,687 409,551,093 – 30,013,161,780 LIABILITIES 负债 Credit default swap 信贷违约掉期 – (4,212,559) – (4,212,559) Futures 期货 – (18,155,291) – (18,155,291) Foreign exchange forward contracts 远期外汇合约 – (174,181,617) – (174,181,617) Total 总值 – (196,549,467) – (196,549,467) 3. 财务风险管理（续） (h) ??值估计（续） 施罗德亚洲高息股债基金 80 Notes to the Financial Statements 财务报表之?释 3. FINANCIAL RISK MANAGEMENT (Continued) (h) Fair value estimation (Continued) Investments whose values are based on quoted market prices in active markets, and therefore classified within level 1, include active listed and quoted equity securities, debt securities and investment funds. The Fund does not adjust the quoted price for these instruments. Financial instruments that trade in markets that are not considered to be active but are valued based on quoted market prices, dealer quotations or alternative pricing sources supported by observable inputs are classified within level 2. Investments classified within level 3 have significant unobservable inputs, as they trade infrequently. As of 30th June 2022 and 2021, the Fund did not hold any investments classified in level 3. For the year ended 30th June 2022 and 2021, there were no transfers between levels of investments held by the Fund. The financial assets and liabilities included in the statement of financial position, other than investments and financial derivative instruments, are carried at amortised cost; their carrying values are a reasonable approximation of fair value. There are no other assets or liabilities not at fair value but for which the fair value is disclosed. 3. 财务风险管理（续） (h) ??值估计（续） 由于投资价值是基于活跃市场的报价，因此 属第一层次，并包括活跃上市股票证券，债 务证券及投资基金。本基金没有调整这些工 具的报价。 于非活跃市场交易的金融投资但以市场报 价、经纪报价或其他报价来源作为可观察输 入值，此等投资即分类为第二层次。 投资被分类为第三层次，其有显著的不可观 察输入值，因为其交易次数疏落。截至二零 二二年及二零二一年六月三十日，本基金并 无持有任何第三层次的投资。 截至二零二二年及二零二一年六月三十日止 年度，本基金所持有的投资的各个层级之间 并无转拨。 在财务状况报表内的金融资产和负债（投资 和金融衍生工具除外），均按摊销成本入 账，其账面值为??值的合理约数。没有其 他资产或负债并非按??值入账但以??值 披露。 81 Schroder Asian Asset Income Fund Notes to the Financial Statements 财务报表之?释 3. FINANCIAL RISK MANAGEMENT (Continued) (i) Capital risk management The capital of the Fund is represented by the net assets attributable to unitholders. The amount of net assets attributable to unitholders can change significantly on a daily basis as the Fund is subject to daily subscriptions and redemptions at the discretion of unitholders. The Fund’s objective when managing capital is to safeguard the Fund’s ability to continue as a going concern in order to provide returns for unitholders and benefits for other stakeholders and to maintain a strong capital base to support the development of the investment activities of the Fund. In order to maintain or adjust the capital structure, the Fund’s policy is to perform the following: – monitor the level of daily subscriptions and redemptions relative to the liquid assets; and – redeem and issue units in accordance with the trust deed of the Fund, which includes the requirement of minimum redemption amount of HK$5,000 for HKD denominated accumulation and distribution units of Class A, Class M, Class C and Class X, RMB5,000 for RMB denominated accumulation and distribution units of Class A, Class M, Class C and Class X and US$1,000 (or equivalent value in other currencies) for accumulation and distribution units of Class A, Class M, Class C and Class X denominated in a currency other than HKD or RMB. 3. 财务风险管理（续） (i) 资本风险管理 本基金的资本是以分配给?额持有人净资产 呈示。每日之分配给?额持有人净资产可能 有显著改变，因本基金每日之认购和赎回乃 由?额持有人决定。本基金会以保障基金资 本能有一个持续经营的能力为目标，以便为 ?额持有人提供回报和保持一个强大的资本 基础，以支持基金中的投资活动。 为了维持或调整资本结构，本基金的政策执 行如下： － 监测每日认购和赎回之水平相对流动性 资产；及 － 赎回及发行?额乃按照本基金的?托? 据，其中包括要求赎回基金的最低金额 为5,000港元（以港元为货币?额累积及 收息之A类别、M类别和C类别和X类 别基金?额），及5,000人民币（以人民 币为货币?额累积及收息之A类别、M 类别和C类别和X类别基金?额）或1,000 美元或其他货币之等值金额（以港元或 人民币以外货币为货币?额之A类别、 M类别和C类别和X类别累积及收息? 额）。 施罗德亚洲高息股债基金 82 Notes to the Financial Statements 财务报表之?释 3. FINANCIAL RISK MANAGEMENT (Continued) (i) Capital risk management (Continued) The Manager monitors capital on the basis of the value of net assets attributable to unitholders. (j) Financial instruments by category Financial assets Apart from investments and financial derivative instruments as disclosed in the statement of financial position, all other financial assets as disclosed in the statement of financial position, including amounts receivable on disposal of investments, amounts receivable on subscription of units, dividends receivable, interest receivable on debt securities, interest receivable on bank deposits, other receivables, margin deposits, cash collateral and cash and bank deposits are categorised as “financial assets at amortised cost”. Financial liabilities Apart from financial derivative instruments as disclosed in the statement of financial position, all other financial liabilities as disclosed in the statement of financial position, including amounts payable on purchase of investments, amounts p a y a b le o n r e d e mp t io n o f u n it s , distributions payable, cash collateral liabilit ies and ot her pay ables are categorised as “financial liabilities at amortised cost”. 3. 财务风险管理（续） (i) 资本风险管理（续） 基金?理?会监督分配给?额持有人净资产 资金的基金资本。 (j) 按类别划分的金融工具 金融资产 除了在财务状况报表中披露的投资及金融衍 生工具之外，所有在财务状况报表中披露的 其他金融工具，包括应收出售投资款项、应 收认购?额款项、应收?利、应收债务证券 利息、应收存款利息、其他应收款项、保证 金，现金抵押品，以及现金及银行存款均分 类为「金融资产须按摊销成本」。 金融负债 除了在财务状况报表中披露的金融衍生工具 外，所有在财务状况报表中披露的其他金融 负债，包括应付认购投资款项、应付赎回? 额款项、应付?利、现金抵押品负债以及其 他应付款项均分类为「金融负债须按摊销成 本」。 83 Schroder Asian Asset Income Fund Notes to the Financial Statements 财务报表之?释 4. CRITICAL ACCOUNTING ESTIMATES AND JUDGMENTS Management makes estimates and assumptions concerning the future. The resulting accounting estimates will, by definition, seldom equal the related actual results. Estimates are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are outlined below. Fair value of unlisted investments As at 30th June 2022 and 2021, the Fund held a number of debt securities and derivatives that were valued by reference to broker quotes. In determining the fair value of such investments, the Trustee and the Manager exercise judgments and estimates on the sources of brokers and the quantity and quality of broker quotes used. Such broker quotes adopted to fair value the investments may be indicative and not executable or legally binding. As such, broker quotes do not necessarily indicate the price at which the security could actually be traded as of 30th June 2022 and 2021. Actual transacted prices may differ from the broker quotes provided by the brokers. The Trustee and the Manager consider that in the absence of any other reliable market sources, the broker quotes available to them reflect the best estimate of fair value. 4. 引用会计政策的重要会计估计与判断 基金管理层对未来作出估计及假设。按定义 而言，会计估计绝少与实际结果完全一致。 会计估计会不断基于对历史经验和其他因素 进行评估，包括对未来事件作出合理的预 期。??值乃根据市况及有关金融工具的资 讯而作出估计。下文讨论于下个财政年度有 相当大风险将会导致资产与负债的帐面值须 作出重大调整的估计和假设。 非上市的投资的??值 于二零二二年及二零二一年六月三十日，本 基金持有多项债务证券及衍生工具，其价值 乃参考经纪报价而厘订。厘订该等投资的? ?值时，受托人和基金?理?会作出判断， 并对经纪的资料来源和采用的报价数量与质 量作出估计。用于投资??值的该等报价可 作参考之用，但不可执行，亦不受法律约 束。故此，经纪报价不一定能反映证券于二 零二二及二零二一年六月三十日的实际买卖 价。实际交易价格可能有别于经纪提供的报 价。受托人和基金?理?认为，由于缺乏任 何其他可信赖的市场资料来源，受托人和基 金?理?所得的经纪报价已反映最佳的?? 值估计。 施罗德亚洲高息股债基金 84 Notes to the Financial Statements 财务报表之?释 5. FINANCIAL DERIVATIVE INSTRUMENTS The Fund holds the following financial derivative instruments: (a) Futures Futures are contractual obligations to buy or sell financial instruments on a future date at a specified price established in an organised market. The futures contracts are collateralised by cash or marketable securities; changes in the futures contracts’ value are settled daily with the exchange. Futures are settled on a net basis. At 30th June 2022 and 2021, the Fund held the futures with UBS AG, London as shown below: At 30th June 2022 截至二零二二年六月三十日 Underlying assets 相关资产 Contract size 合约数量 Notional market value 名义值 HK$ 港元 Position 持仓 Fair value ??值 HK$ 港元 Financial assets 金融资产： FTSE TAIWAN INDEX 28/07/2022 FTSE Taiwan Index (950) (378,097,439) Short 短仓 15,740,511 KOSPI2 INX FUT 08/09/2022 KOSPI 200 Index (1,000) (464,522,639) Short 短仓 61,710,348 MSCI CHINA A 50 F 15/07/2022 MSCI China A50 Connect Index 850 422,872,136 Long 长仓 24,590,419 MSCI CHINA A 50 F 15/07/2022 MSCI China A50 Connect Index 750 373,122,473 Long 长仓 10,050,218 MSCI CHINA FUTURE 16/09/2022 MSCI China Net Total Return USD Index 1,145 245,598,353 Long 长仓 12,498,193 MSCI CHINA FUTURE 16/09/2022 MSCI China Net Total Return USD Index 855 183,394,403 Long 长仓 7,753,006 MSCI CHINA FUTURE 16/09/2022 MSCI China Net Total Return USD Index 794 170,310,124 Long 长仓 1,077,642 MSCI CHINA FUTURE 16/09/2022 MSCI China Net Total Return USD Index 453 97,166,859 Long 长仓 261,268 MSCI SING IX ETS 28/07/2022 MSCI Singapore Free Index (5,600) (885,836,474) Short 短仓 26,996,620 SGX NIFTY 50 28/07/2022 Nifty 50 Index (3,180) (784,656,550) Short 短仓 2,744,152 SGX NIFTY 50 28/07/2022 Nifty 50 Index (2,120) (523,104,367) Short 短仓 1,360,866 US 10YR NOTE (CBT) 21/09/2022 10-Year US Treasury note 6% (961) (893,834,549) Short 短仓 10,840,071 175,623,314 5. 金融衍生工具 本基金持有以下的金融衍生工具： (a) 期货 期货是含合约义务的金融工具，需在有组织 的市场内的未来某一日以指定的价格买入或 卖出金融产品。期货合约需现金或有价证券 作为抵押，期货合约值之变动会每日与交易 所作??。期货以净额基准??。 于二零二二年及二零二一年六月三十日，本 基金持有于期货： 85 Schroder Asian Asset Income Fund Notes to the Financial Statements 财务报表之?释 5. 金融衍生工具（续） (a) 期货（续） 5. FINANCIAL DERIVATIVE INSTRUMENTS (Continued) (a) Futures (Continued) At 30th June 2022 (Continued) 截至二零二二年六月三十日（续） Underlying assets 相关资产 Contract size 合约数量 Notional market value 名义值 HK$ 港元 Position 持仓 Fair value ??值 HK$ 港元 Financial liabilities 金融负债： MSCI CHINA FUTURE 16/09/2022 MSCI China Net Total Return USD Index 91 19,519,170 Long 长仓 (18,334) MSCI CHINA FUTURE 16/09/2022 MSCI China Net Total Return USD Index 362 77,647,689 Long 长仓 (142,030) SPI 200 FUTURES 15/09/2022 S&P/ASX 200 Index (158) (137,709,902) Short 短仓 (2,413,328) US 10YR NOTE (CBT) 21/09/2022 10-Year US Treasury note 6% (277) (257,640,135) Short 短仓 (1,450,125) US 10YR NOTE (CBT) 21/09/2022 10-Year US Treasury note 6% (168) (156,258,277) Short 短仓 (1,923,524) (5,947,341) At 30th June 2021 截至二零二一年六月三十日 Underlying assets 相关资产 Contract size 合约数量 Notional market value 名义值 HK$ 港元 Position 持仓 Fair value ??值 HK$ 港元 Financial assets 金融资产： FTSE TAIWAN INDEX 29/07/2021 FTSE Taiwan Index 1,000 473,794,509 Long 长仓 8,115,314 US 2YR NOTE (CBT) 30/09/2021 2-Year US Treasury Note 6% 285 487,627,731 Long 长仓 293,948 8,409,262 Financial liabilities 金融负债： HANG SENG IDX FUT 29/07/2021 Hang Seng Index 330 472,395,000 Long 长仓 (519,716) US 2YR NOTE (CBT) 30/09/2021 2-Year US Treasury Note 6% 185 316,530,282 Long 长仓 (504,781) US 10YR NOTE (CBT) 21/09/2021 10-Year US Treasury Note 6% (937) (964,149,692) Short 短仓 (6,310,174) US 10YR NOTE (CBT) 21/09/2021 10-Year US Treasury Note 6% (136) (139,940,617) Short 短仓 (495,073) US LONG BOND(CBT) 21/09/2021 20-Year US Treasury Note 6% (263) (328,318,782) Short 短仓 (9,733,401) US LONG BOND(CBT) 21/09/2021 20-Year US Treasury Note 6% (20) (24,967,208) Short 短仓 (592,146) (18,155,291) 施罗德亚洲高息股债基金 86 Notes to the Financial Statements 财务报表之?释 5. FINANCIAL DERIVATIVE INSTRUMENTS (Continued) (b) Foreign exchange forward contracts Foreign exchange forward contracts are contractual obligations to buy or sell foreign currencies at a specified rate established in over-the-counter markets. As at 30th June 2022 and 2021, the Fund held the outstanding foreign exchange forward contracts with The Hongkong and Shanghai Banking Corporation Limited, Hong Kong as shown below: At 30th June 2022 截至二零二二年六月三十日 Fair value ??值 Foreign exchange forward contracts 远期外汇合约 Maturity date 到期日 Notional value 名义值 HK$ 港元 Financial assets 金融资产： Buy AUD and Sell USD 21st July 2022 AUD 澳元9,725 买澳元沽美元 二零二二年七月二十一日 US$ 美元6,688 0 Buy CNH and Sell USD 21st July 2022 CNH 人民币5,035 买人民币沽美元 二零二二年七月二十一日 US$ 美元751 2 Buy CNH and Sell USD 21st July 2022 CNH 人民币8,761 买人民币沽美元 二零二二年七月二十一日 US$ 美元1,306 2 Buy CNH and Sell USD 21st July 2022 CNH 人民币4,381 买人民币沽美元 二零二二年七月二十一日 US$ 美元651 14 Buy CNH and Sell USD 21st July 2022 CNH 人民币5,037 买人民币沽美元 二零二二年七月二十一日 US$ 美元749 14 Buy CNH and Sell USD 21st July 2022 CNH 人民币19,871 买人民币沽美元 二零二二年七月二十一日 US$ 美元2,952 85 5. 金融衍生工具（续） (b) 远期外汇合约 远期外汇合约是指在场外交易市场依指定价 格买卖外币的合同责任。 截至二零二二年及二零二一年六月三十日， 本基金持有交易对手为The Hongkong and Shanghai Banking Corporation Limited, Hong Kong的远期外汇合约： 87 Schroder Asian Asset Income Fund Notes to the Financial Statements 财务报表之?释 5. FINANCIAL DERIVATIVE INSTRUMENTS (Continued) (b) Foreign exchange forward contracts (Continued) 5. 金融衍生工具（续） (b) 远期外汇合约（续） At 30th June 2022 (Continued) 截至二零二二年六月三十日（续） Fair value ??值 Foreign exchange forward contracts 远期外汇合约 Maturity date 到期日 Notional value 名义值 HK$ 港元 Financial assets (Continued): 金融资产（续）： Buy CNH and Sell USD 21st July 2022 CNH 人民币11,273 买人民币沽美元 二零二二年七月二十一日 US$ 美元1,667 109 Buy CNH and Sell USD 21st July 2022 CNH 人民币14,203 买人民币沽美元 二零二二年七月二十一日 US$ 美元2,094 190 Buy CNH and Sell USD 21st July 2022 CNH 人民币1,773,692 买人民币沽美元 二零二二年七月二十一日 US$ 美元264,420 616 Buy CNH and Sell USD 21st July 2022 CNH 人民币3,098,947 买人民币沽美元 二零二二年七月二十一日 US$ 美元462,000 973 Buy CNH and Sell USD 21st July 2022 CNH 人民币1,089,275 买人民币沽美元 二零二二年七月二十一日 US$ 美元161,991 3,488 Buy CNH and Sell USD 21st July 2022 CNH 人民币14,203,109 买人民币沽美元 二零二二年七月二十一日 US$ 美元2,117,550 3,595 Buy CNH and Sell USD 21st July 2022 CNH 人民币1,681,245 买人民币沽美元 二零二二年七月二十一日 US$ 美元247,853 22,436 Buy CNH and Sell USD 21st July 2022 CNH 人民币13,106,218 买人民币沽美元 二零二二年七月二十一日 US$ 美元1,949,865 35,877 Buy CNH and Sell USD 21st July 2022 CNH 人民币9,226,237 买人民币沽美元 二零二二年七月二十一日 US$ 美元1,370,809 39,498 施罗德亚洲高息股债基金 88 Notes to the Financial Statements 财务报表之?释 5. FINANCIAL DERIVATIVE INSTRUMENTS (Continued) (b) Foreign exchange forward contracts (Continued) 5. 金融衍生工具（续） (b) 远期外汇合约（续） At 30th June 2022 (Continued) 截至二零二二年六月三十日（续） Fair value ??值 Foreign exchange forward contracts 远期外汇合约 Maturity date 到期日 Notional value 名义值 HK$ 港元 Financial assets (Continued): 金融资产（续）： Buy CNH and Sell USD 21st July 2022 CNH 人民币13,361,972 买人民币沽美元 二零二二年七月二十一日 US$ 美元1,976,175 128,696 Buy CNH and Sell USD 21st July 2022 CNH 人民币182,948,206 买人民币沽美元 二零二二年七月二十一日 US$ 美元26,990,123 2,288,455 Buy CNH and Sell USD 21st July 2022CNH 人民币3,551,537,171 买人民币沽美元 二零二二年七月二十一日 US$ 美元523,953,902 44,425,316 Buy GBP and Sell USD 21st July 2022 GBP 英镑111,722 买英镑沽美元 二零二二年七月二十一日 US$ 美元135,608 900 Buy GBP and Sell USD 21st July 2022 GBP 英镑1,092,694 买英镑沽美元 二零二二年七月二十一日 US$ 美元1,326,599 6,611 Buy GBP and Sell USD 21st July 2022 GBP 英镑155,546 买英镑沽美元 二零二二年七月二十一日 US$ 美元187,770 9,351 Buy GBP and Sell USD 21st July 2022 GBP 英镑22,977,119 买英镑沽美元 二零二二年七月二十一日 US$ 美元27,895,670 139,011 Buy USD and Sell AUD 21st July 2022 US$ 美元13,683 买美元沽澳元 二零二二年七月二十一日 AUD 澳元19,867 152 Buy USD and Sell AUD 21st July 2022 US$ 美元11,805 买美元沽澳元 二零二二年七月二十一日 AUD 澳元17,097 363 89 Schroder Asian Asset Income Fund Notes to the Financial Statements 财务报表之?释 5. FINANCIAL DERIVATIVE INSTRUMENTS (Continued) (b) Foreign exchange forward contracts (Continued) 5. 金融衍生工具（续） (b) 远期外汇合约（续） At 30th June 2022 (Continued) 截至二零二二年六月三十日（续） Fair value ??值 Foreign exchange forward contracts 远期外汇合约 Maturity date 到期日 Notional value 名义值 HK$ 港元 Financial assets (Continued): 金融资产（续）： Buy USD and Sell AUD 21st July 2022 US$ 美元10,110 买美元沽澳元 二零二二年七月二十一日 AUD 澳元14,558 767 Buy USD and Sell AUD 21st July 2022 US$ 美元18,121 买美元沽澳元 二零二二年七月二十一日 AUD 澳元26,063 1,538 Buy USD and Sell AUD 21st July 2022 US$ 美元46,216 买美元沽澳元 二零二二年七月二十一日 AUD 澳元66,825 2,026 Buy USD and Sell AUD 21st July 2022 US$ 美元19,479 买美元沽澳元 二零二二年七月二十一日 AUD 澳元27,906 2,253 Buy USD and Sell AUD 21st July 2022 US$ 美元124,348 买美元沽澳元 二零二二年七月二十一日 AUD 澳元179,626 6,371 Buy USD and Sell AUD 21st July 2022 US$ 美元109,067 买买美元沽澳元 二零二二年七月二十一日 AUD 澳元157,149 7,767 Buy USD and Sell AUD 21st July 2022 US$ 美元220,608 买美元沽澳元 二零二二年七月二十一日 AUD 澳元318,373 12,945 Buy USD and Sell AUD 21st July 2022 US$ 美元150,638 买美元沽澳元 二零二二年七月二十一日 AUD 澳元216,375 14,346 Buy USD and Sell AUD 21st July 2022 US$ 美元204,038 买美元沽澳元 二零二二年七月二十一日 AUD 澳元293,887 15,061 施罗德亚洲高息股债基金 90 Notes to the Financial Statements 财务报表之?释 5. FINANCIAL DERIVATIVE INSTRUMENTS (Continued) (b) Foreign exchange forward contracts (Continued) 5. 金融衍生工具（续） (b) 远期外汇合约（续） At 30th June 2022 (Continued) 截至二零二二年六月三十日（续） Fair value ??值 Foreign exchange forward contracts 远期外汇合约 Maturity date 到期日 Notional value 名义值 HK$ 港元 Financial assets (Continued): 金融资产（续）： Buy USD and Sell AUD 21st July 2022 US$ 美元268,515 买美元沽澳元 二零二二年七月二十一日 AUD 澳元386,688 20,193 Buy USD and Sell AUD 21st July 2022 US$ 美元269,572 买美元沽澳元 二零二二年七月二十一日 AUD 澳元385,600 34,356 Buy USD and Sell AUD 21st July 2022 US$ 美元346,276 买美元沽澳元 二零二二年七月二十一日 AUD 澳元496,746 36,438 Buy USD and Sell AUD 21st July 2022 US$ 美元480,775 买美元沽澳元 二零二二年七月二十一日 AUD 澳元689,690 50,591 Buy USD and Sell AUD 21st July 2022 US$ 美元4,144,378 买美元沽澳元 二零二二年七月二十一日 AUD 澳元5,960,878 351,840 Buy USD and Sell AUD 21st July 2022 US$ 美元4,456,593 买美元沽澳元 二零二二年七月二十一日 AUD 澳元6,384,530 515,452 Buy USD and Sell CNH 21st July 2022 US$ 美元219 买美元沽人民币 二零二二年七月二十一日 CNH 人民币1,471 1 Buy USD and Sell CNH 21st July 2022 US$ 美元3,623 买美元沽人民币 二零二二年七月二十一日 CNH 人民币24,275 27 Buy USD and Sell CNH 21st July 2022 US$ 美元1,548 买美元沽人民币 二零二二年七月二十一日 CNH 人民币10,358 30 91 Schroder Asian Asset Income Fund Notes to the Financial Statements 财务报表之?释 5. FINANCIAL DERIVATIVE INSTRUMENTS (Continued) (b) Foreign exchange forward contracts (Continued) 5. 金融衍生工具（续） (b) 远期外汇合约（续） At 30th June 2022 (Continued) 截至二零二二年六月三十日（续） Fair value ??值 Foreign exchange forward contracts 远期外汇合约 Maturity date 到期日 Notional value 名义值 HK$ 港元 Financial assets (Continued): 金融资产（续）： Buy USD and Sell CNH 21st July 2022 US$ 美元25,074 买美元沽人民币 二零二二年七月二十一日 CNH 人民币168,076 75 Buy USD and Sell CNH 21st July 2022 US$ 美元12,399 买美元沽人民币 二零二二年七月二十一日 CNH 人民币82,897 289 Buy USD and Sell CNH 21st July 2022 US$ 美元58,836 买美元沽人民币 二零二二年七月二十一日 CNH 人民币393,679 1,018 Buy USD and Sell CNH 21st July 2022 US$ 美元73,759 买美元沽人民币 二零二二年七月二十一日 CNH 人民币493,434 1,384 Buy USD and Sell CNH 21st July 2022 US$ 美元85,732 买美元沽人民币 二零二二年七月二十一日 CNH 人民币573,505 1,640 Buy USD and Sell CNH 21st July 2022 US$ 美元136,283 买美元沽人民币 二零二二年七月二十一日 CNH 人民币911,884 2,357 Buy USD and Sell CNH 21st July 2022 US$ 美元455,706 买美元沽人民币 二零二二年七月二十一日 CNH 人民币3,052,989 3,418 Buy USD and Sell CNH 21st July 2022 US$ 美元212,997 买美元沽人民币 二零二二年七月二十一日 CNH 人民币1,424,918 3,998 Buy USD and Sell CNH 21st July 2022 US$ 美元190,069 买美元沽人民币 二零二二年七月二十一日 CNH 人民币1,270,799 4,428 施罗德亚洲高息股债基金 92 Notes to the Financial Statements 财务报表之?释 5. FINANCIAL DERIVATIVE INSTRUMENTS (Continued) (b) Foreign exchange forward contracts (Continued) 5. 金融衍生工具（续） (b) 远期外汇合约（续） At 30th June 2022 (Continued) 截至二零二二年六月三十日（续） Fair value ??值 Foreign exchange forward contracts 远期外汇合约 Maturity date 到期日 Notional value 名义值 HK$ 港元 Financial assets (Continued): 金融资产（续）： Buy USD and Sell CNH 21st July 2022 US$ 美元395,117 买美元沽人民币 二零二二年七月二十一日 CNH 人民币2,643,507 7,143 Buy USD and Sell CNH 21st July 2022 US$ 美元7,774,266 买美元沽人民币 二零二二年七月二十一日 CNH 人民币52,013,214 140,549 Buy USD and Sell GBP 21st July 2022 US$ 美元27,482 买美元沽英镑 二零二二年七月二十一日 GBP 英镑22,565 542 Buy USD and Sell GBP 21st July 2022 US$ 美元19,264 买美元沽英镑 二零二二年七月二十一日 GBP 英镑15,753 997 Buy USD and Sell GBP 21st July 2022 US$ 美元386,167 买美元沽英镑 二零二二年七月二十一日 GBP 英镑317,078 7,614 Buy USD and Sell GBP 21st July 2022 US$ 美元138,897 买美元沽英镑 二零二二年七月二十一日 GBP 英镑113,129 11,485 Buy USD and Sell GBP 21st July 2022 US$ 美元411,142 买美元沽英镑 二零二二年七月二十一日 GBP 英镑336,202 21,273 48,385,966 93 Schroder Asian Asset Income Fund Notes to the Financial Statements 财务报表之?释 5. FINANCIAL DERIVATIVE INSTRUMENTS (Continued) (b) Foreign exchange forward contracts (Continued) 5. 金融衍生工具（续） (b) 远期外汇合约（续） At 30th June 2022 (Continued) 截至二零二二年六月三十日（续） Fair value ??值 Foreign exchange forward contracts 远期外汇合约 Maturity date 到期日 Notional value 名义值 HK$ 港元 Financial liabilities 金融负债： Buy AUD and Sell USD 21st July 2022 AUD 澳元431,542,119 买澳元沽美元 二零二二年七月二十一日 US$ 美元299,106,590 (18,187,761) Buy AUD and Sell USD 21st July 2022 AUD 澳元1,894,726 买澳元沽美元 二零二二年七月二十一日 US$ 美元1,313,255 (79,855) Buy AUD and Sell USD 21st July 2022 AUD 澳元342,072 买澳元沽美元 二零二二年七月二十一日 US$ 美元238,151 (22,712) Buy AUD and Sell USD 21st July 2022 AUD 澳元424,115 买澳元沽美元 二零二二年七月二十一日 US$ 美元294,531 (22,363) Buy AUD and Sell USD 21st July 2022 AUD 澳元281,453 买澳元沽美元 二零二二年七月二十一日 US$ 美元195,336 (13,886) Buy AUD and Sell USD 21st July 2022 AUD 澳元142,806 买澳元沽美元 二零二二年七月二十一日 US$ 美元99,835 (12,721) Buy AUD and Sell USD 21st July 2022 AUD 澳元375,886 买澳元沽美元 二零二二年七月二十一日 US$ 美元259,968 (11,420) Buy AUD and Sell USD 21st July 2022 AUD 澳元373,485 买澳元沽美元 二零二二年七月二十一日 US$ 美元257,875 (7,961) Buy AUD and Sell USD 21st July 2022 AUD 澳元191,501 买澳元沽美元 二零二二年七月二十一日 US$ 美元132,696 (7,793) Buy AUD and Sell USD 21st July 2022 AUD 澳元199,699 买澳元沽美元 二零二二年七月二十一日 US$ 美元138,235 (7,013) 施罗德亚洲高息股债基金 94 Notes to the Financial Statements 财务报表之?释 5. FINANCIAL DERIVATIVE INSTRUMENTS (Continued) (b) Foreign exchange forward contracts (Continued) 5. 金融衍生工具（续） (b) 远期外汇合约（续） At 30th June 2022 (Continued) 截至二零二二年六月三十日（续） Fair value ??值 Foreign exchange forward contracts 远期外汇合约 Maturity date 到期日 Notional value 名义值 HK$ 港元 Financial liabilities (Continued): 金融负债（续）： Buy AUD and Sell USD 21st July 2022 AUD 澳元74,289 买澳元沽美元 二零二二年七月二十一日 US$ 美元51,586 (3,879) Buy AUD and Sell USD 21st July 2022 AUD 澳元22,797 买澳元沽美元 二零二二年七月二十一日 US$ 美元15,892 (1,674) Buy AUD and Sell USD 21st July 2022 AUD 澳元165,949 买澳元沽美元 二零二二年七月二十一日 US$ 美元114,290 (1,259) Buy AUD and Sell USD 21st July 2022 AUD 澳元1,568 买澳元沽美元 二零二二年七月二十一日 US$ 美元1,089 (80) Buy CNH and Sell USD 21st July 2022 CNH 人民币7,478,110 买人民币沽美元 二零二二年七月二十一日 US$ 美元1,118,550 (26,624) Buy CNH and Sell USD 21st July 2022 CNH 人民币6,653,493 买人民币沽美元 二零二二年七月二十一日 US$ 美元993,180 (7,784) Buy CNH and Sell USD 21st July 2022 CNH 人民币1,587,821 买人民币沽美元 二零二二年七月二十一日 US$ 美元237,408 (4,922) Buy CNH and Sell USD 21st July 2022 CNH 人民币1,462,518 买人民币沽美元 二零二二年七月二十一日 US$ 美元218,637 (4,256) Buy CNH and Sell USD 21st July 2022 CNH 人民币1,251,330 买人民币沽美元 二零二二年七月二十一日 US$ 美元187,033 (3,384) 95 Schroder Asian Asset Income Fund Notes to the Financial Statements 财务报表之?释 5. FINANCIAL DERIVATIVE INSTRUMENTS (Continued) (b) Foreign exchange forward contracts (Continued) 5. 金融衍生工具（续） (b) 远期外汇合约（续） At 30th June 2022 (Continued) 截至二零二二年六月三十日（续） Fair value ??值 Foreign exchange forward contracts 远期外汇合约 Maturity date 到期日 Notional value 名义值 HK$ 港元 Financial liabilities (Continued): 金融负债（续）： Buy CNH and Sell USD 21st July 2022 CNH 人民币1,560,878 买人民币沽美元 二零二二年七月二十一日 US$ 美元232,865 (801) Buy CNH and Sell USD 21st July 2022 CNH 人民币34,142 买人民币沽美元 二零二二年七月二十一日 US$ 美元5,107 (122) Buy CNH and Sell USD 21st July 2022 CNH 人民币26,098 买人民币沽美元 二零二二年七月二十一日 US$ 美元3,902 (81) Buy CNH and Sell USD 21st July 2022 CNH 人民币10,789 买人民币沽美元 二零二二年七月二十一日 US$ 美元1,613 (31) Buy CNH and Sell USD 21st July 2022 CNH 人民币8,792 买人民币沽美元 二零二二年七月二十一日 US$ 美元1,314 (24) Buy CNH and Sell USD 21st July 2022 CNH 人民币4,022 买人民币沽美元 二零二二年七月二十一日 US$ 美元600 (5) Buy CNH and Sell USD 21st July 2022 CNH 人民币7,617 买人民币沽美元 二零二二年七月二十一日 US$ 美元1,136 (4) Buy GBP and Sell USD 21st July 2022 GBP 英镑149,326 买英镑沽美元 二零二二年七月二十一日 US$ 美元183,379 (15,476) Buy GBP and Sell USD 21st July 2022 GBP 英镑122,469 买英镑沽美元 二零二二年七月二十一日 US$ 美元150,488 (13,409) 施罗德亚洲高息股债基金 96 Notes to the Financial Statements 财务报表之?释 5. FINANCIAL DERIVATIVE INSTRUMENTS (Continued) (b) Foreign exchange forward contracts (Continued) 5. 金融衍生工具（续） (b) 远期外汇合约（续） At 30th June 2022 (Continued) 截至二零二二年六月三十日（续） Fair value ??值 Foreign exchange forward contracts 远期外汇合约 Maturity date 到期日 Notional value 名义值 HK$ 港元 Financial liabilities (Continued): 金融负债（续）： Buy GBP and Sell USD 21st July 2022 GBP 英镑102,690 买英镑沽美元 二零二二年七月二十一日 US$ 美元126,185 (11,243) Buy GBP and Sell USD 21st July 2022 GBP 英镑12,805 买英镑沽美元 二零二二年七月二十一日 US$ 美元15,725 (1,327) Buy GBP and Sell USD 21st July 2022 GBP 英镑10,163 买英镑沽美元 二零二二年七月二十一日 US$ 美元12,460 (893) Buy GBP and Sell USD 21st July 2022 GBP 英镑29,460 买英镑沽美元 二零二二年七月二十一日 US$ 美元35,899 (861) Buy GBP and Sell USD 21st July 2022 GBP 英镑552 买英镑沽美元 二零二二年七月二十一日 US$ 美元676 (48) Buy USD and Sell AUD 21st July 2022 US$ 美元31,479 买美元沽澳元 二零二二年七月二十一日 AUD 澳元45,772 (1) Buy USD and Sell CNH 21st July 2022 US$ 美元7,128,707 买美元沽人民币 二零二二年七月二十一日 CNH 人民币48,138,121 (390,774) Buy USD and Sell CNH 21st July 2022 US$ 美元470,248 买美元沽人民币 二零二二年七月二十一日 CNH 人民币3,190,752 (43,687) Buy USD and Sell CNH 21st July 2022 US$ 美元510,853 买美元沽人民币 二零二二年七月二十一日 CNH 人民币3,449,641 (28,003) 97 Schroder Asian Asset Income Fund Notes to the Financial Statements 财务报表之?释 5. FINANCIAL DERIVATIVE INSTRUMENTS (Continued) (b) Foreign exchange forward contracts (Continued) 5. 金融衍生工具（续） (b) 远期外汇合约（续） At 30th June 2022 (Continued) 截至二零二二年六月三十日（续） Fair value ??值 Foreign exchange forward contracts 远期外汇合约 Maturity date 到期日 Notional value 名义值 HK$ 港元 Financial liabilities (Continued): 金融负债（续）： Buy USD and Sell CNH 21st July 2022 US$ 美元155,074 买美元沽人民币 二零二二年七月二十一日 CNH 人民币1,048,863 (10,482) Buy USD and Sell CNH 21st July 2022 US$ 美元358,425 买美元沽人民币 二零二二年七月二十一日 CNH 人民币2,410,826 (8,513) Buy USD and Sell CNH 21st July 2022 US$ 美元208,609 买美元沽人民币 二零二二年七月二十一日 CNH 人民币1,404,342 (6,360) Buy USD and Sell CNH 21st July 2022 US$ 美元185,791 买美元沽人民币 二零二二年七月二十一日 CNH 人民币1,249,043 (3,686) Buy USD and Sell CNH 21st July 2022 US$ 美元30,560 买美元沽人民币 二零二二年七月二十一日 CNH 人民币206,696 (2,066) Buy USD and Sell CNH 21st July 2022 US$ 美元18,702 买美元沽人民币 二零二二年七月二十一日 CNH 人民币126,897 (1,737) Buy USD and Sell CNH 21st July 2022 US$ 美元46,886 买美元沽人民币 二零二二年七月二十一日 CNH 人民币315,209 (930) Buy USD and Sell CNH 21st July 2022 US$ 美元264,882 买美元沽人民币 二零二二年七月二十一日 CNH 人民币1,776,901 (739) Buy USD and Sell CNH 21st July 2022 US$ 美元9,450 买美元沽人民币 二零二二年七月二十一日 CNH 人民币63,618 (288) 施罗德亚洲高息股债基金 98 Notes to the Financial Statements 财务报表之?释 5. FINANCIAL DERIVATIVE INSTRUMENTS (Continued) (b) Foreign exchange forward contracts (Continued) 5. 金融衍生工具（续） (b) 远期外汇合约（续） At 30th June 2022 (Continued) 截至二零二二年六月三十日（续） Fair value ??值 Foreign exchange forward contracts 远期外汇合约 Maturity date 到期日 Notional value 名义值 HK$ 港元 Financial liabilities (Continued): 金融负债（续）： Buy USD and Sell CNH 21st July 2022 US$ 美元81,681 买美元沽人民币 二零二二年七月二十一日 CNH 人民币547,938 (228) Buy USD and Sell CNH 21st July 2022 US$ 美元2,767 买美元沽人民币 二零二二年七月二十一日 CNH 人民币18,613 (66) Buy USD and Sell CNH 21st July 2022 US$ 美元387 买美元沽人民币 二零二二年七月二十一日 CNH 人民币2,599 (1) (18,969,233) 99 Schroder Asian Asset Income Fund Notes to the Financial Statements 财务报表之?释 5. FINANCIAL DERIVATIVE INSTRUMENTS (Continued) (b) Foreign exchange forward contracts (Continued) 5. 金融衍生工具（续） (b) 远期外汇合约（续） At 30th June 2021 截至二零二一年六月三十日 Fair value ??值 Foreign exchange forward contracts 远期外汇合约 Maturity date 到期日 Notional value 名义值 HK$ 港元 Financial assets 金融资产： Buy AUD and Sell USD 21st July 2021 AUD 澳元41,632 买澳元沽美元 二零二一年七月二十一日 US$ 美元31,159 771 Buy CNH and Sell USD 21st July 2021 CNH 人民币12,414 买人民币沽美元 二零二一年七月二十一日 US$ 美元5,986 5 Buy CNH and Sell USD 21st July 2021 CNH 人民币38,739 买人民币沽美元 二零二一年七月二十一日 US$ 美元5,986 8 Buy CNH and Sell USD 21st July 2021 CNH 人民币20,976 买人民币沽美元 二零二一年七月二十一日 US$ 美元3,235 56 Buy CNH and Sell USD 21st July 2021 CNH 人民币59,739 买人民币沽美元 二零二一年七月二十一日 US$ 美元9,209 185 Buy CNH and Sell USD 21st July 2021 CNH 人民币72,231 买人民币沽美元 二零二一年七月二十一日 US$ 美元11,136 218 Buy CNH and Sell USD 21st July 2021 CNH 人民币95,790 买人民币沽美元 二零二一年七月二十一日 US$ 美元14,749 436 Buy CNH and Sell USD 21st July 2021 CNH 人民币4,856,718 买人民币沽美元 二零二一年七月二十一日 US$ 美元750,525 950 Buy CNH and Sell USD 21st July 2021 CNH 人民币3,862,810 买人民币沽美元 二零二一年七月二十一日 US$ 美元596,834 1,529 Buy CNH and Sell USD 21st July 2021 CNH 人民币2,581,404 买人民币沽美元 二零二一年七月二十一日 US$ 美元397,973 7,809 施罗德亚洲高息股债基金 100 Notes to the Financial Statements 财务报表之?释 5. FINANCIAL DERIVATIVE INSTRUMENTS (Continued) (b) Foreign exchange forward contracts (Continued) 5. 金融衍生工具（续） (b) 远期外汇合约（续） At 30th June 2021 (Continued) 截至二零二一年六月三十日（续） Fair value ??值 Foreign exchange forward contracts 远期外汇合约 Maturity date 到期日 Notional value 名义值 HK$ 港元 Financial assets (Continued): 金融资产（续）： Buy CNH and Sell USD 21st July 2021 CNH 人民币3,610,963 买人民币沽美元 二零二一年七月二十一日 US$ 美元556,670 11,150 Buy CNH and Sell USD 21st July 2021 CNH 人民币7,075,594 买人民币沽美元 二零二一年七月二十一日 US$ 美元1,091,145 19,018 Buy CNH and Sell USD 21st July 2021 CNH 人民币6,775,928 买人民币沽美元 二零二一年七月二十一日 US$ 美元1,043,309 30,822 Buy USD and Sell AUD 21st July 2021 US$ 美元153,538 买美元沽澳元 二零二一年七月二十一日 AUD 澳元204,306 1,090 Buy USD and Sell AUD 21st July 2021 US$ 美元243,028 买美元沽澳元 二零二一年七月二十一日 AUD 澳元322,906 4,526 Buy USD and Sell AUD 21st July 2021 US$ 美元671,598 买美元沽澳元 二零二一年七月二十一日 AUD 澳元893,275 7,044 Buy USD and Sell AUD 21st July 2021 US$ 美元81,978 买美元沽澳元 二零二一年七月二十一日 AUD 澳元107,804 8,048 Buy USD and Sell AUD 21st July 2021 US$ 美元71,793 买美元沽澳元 二零二一年七月二十一日 AUD 澳元92,712 16,947 Buy USD and Sell AUD 21st July 2021 US$ 美元416,592 买美元沽澳元 二零二一年七月二十一日 AUD 澳元550,174 27,250 101 Schroder Asian Asset Income Fund Notes to the Financial Statements 财务报表之?释 5. FINANCIAL DERIVATIVE INSTRUMENTS (Continued) (b) Foreign exchange forward contracts (Continued) 5. 金融衍生工具（续） (b) 远期外汇合约（续） At 30th June 2021 (Continued) 截至二零二一年六月三十日（续） Fair value ??值 Foreign exchange forward contracts 远期外汇合约 Maturity date 到期日 Notional value 名义值 HK$ 港元 Financial assets (Continued): 金融资产（续）： Buy USD and Sell AUD 21st July 2021 US$ 美元450,989 买美元沽澳元 二零二一年七月二十一日 AUD 澳元595,333 31,058 Buy USD and Sell AUD 21st July 2021 US$ 美元662,020 买美元沽澳元 二零二一年七月二十一日 AUD 澳元874,491 42,189 Buy USD and Sell AUD 21st July 2021 US$ 美元476,256 买美元沽澳元 二零二一年七月二十一日 AUD 澳元618,303 93,338 Buy USD and Sell AUD 21st July 2021 US$ 美元1,127,964 买美元沽澳元 二零二一年七月二十一日 AUD 澳元1,486,236 93,689 Buy USD and Sell AUD 21st July 2021 US$ 美元900,632 买美元沽澳元 二零二一年七月二十一日 AUD 澳元1,168,292 182,115 Buy USD and Sell AUD 21st July 2021 US$ 美元1,727,403 买美元沽澳元 二零二一年七月二十一日 AUD 澳元2,248,618 303,548 Buy USD and Sell CNH 21st July 2021 US$ 美元205,262 买美元沽人民币 二零二一年七月二十一日 CNH 人民币1,328,013 51 Buy USD and Sell CNH 21st July 2021 US$ 美元1,209,992 买美元沽人民币 二零二一年七月二十一日 CNH 人民币7,828,457 281 Buy USD and Sell CNH 21st July 2021 US$ 美元182,830 买美元沽人民币 二零二一年七月二十一日 CNH 人民币1,182,570 419 施罗德亚洲高息股债基金 102 Notes to the Financial Statements 财务报表之?释 5. FINANCIAL DERIVATIVE INSTRUMENTS (Continued) (b) Foreign exchange forward contracts (Continued) 5. 金融衍生工具（续） (b) 远期外汇合约（续） At 30th June 2021 (Continued) 截至二零二一年六月三十日（续） Fair value ??值 Foreign exchange forward contracts 远期外汇合约 Maturity date 到期日 Notional value 名义值 HK$ 港元 Financial assets (Continued): 金融资产（续）： Buy USD and Sell CNH 21st July 2021 US$ 美元212,237 买美元沽人民币 二零二一年七月二十一日 CNH 人民币1,372,778 486 Buy USD and Sell CNH 21st July 2021 US$ 美元174,985 买美元沽人民币 二零二一年七月二十一日 CNH 人民币1,130,925 1,481 Buy USD and Sell CNH 21st July 2021 US$ 美元357,814 买美元沽人民币 二零二一年七月二十一日 CNH 人民币2,312,551 3,029 Buy USD and Sell CNH 21st July 2021 US$ 美元113,671 买美元沽人民币 二零二一年七月二十一日 CNH 人民币728,283 8,619 Buy USD and Sell CNH 21st July 2021 US$ 美元179,863 买美元沽人民币 二零二一年七月二十一日 CNH 人民币1,152,669 13,287 Buy USD and Sell CNH 21st July 2021 US$ 美元295,752 买美元沽人民币 二零二一年七月二十一日 CNH 人民币1,899,326 17,068 Buy USD and Sell CNH 21st July 2021 US$ 美元273,288 买美元沽人民币 二零二一年七月二十一日 CNH 人民币1,752,055 19,388 Buy USD and Sell CNH 21st July 2021 US$ 美元285,173 买美元沽人民币 二零二一年七月二十一日 CNH 人民币1,828,246 20,231 Buy USD and Sell CNH 21st July 2021 US$ 美元594,380 买美元沽人民币 二零二一年七月二十一日 CNH 人民币3,817,120 34,302 103 Schroder Asian Asset Income Fund Notes to the Financial Statements 财务报表之?释 5. FINANCIAL DERIVATIVE INSTRUMENTS (Continued) (b) Foreign exchange forward contracts (Continued) 5. 金融衍生工具（续） (b) 远期外汇合约（续） At 30th June 2021 (Continued) 截至二零二一年六月三十日（续） Fair value ??值 Foreign exchange forward contracts 远期外汇合约 Maturity date 到期日 Notional value 名义值 HK$ 港元 Financial assets (Continued): 金融资产（续）： Buy USD and Sell CNH 21st July 2021 US$ 美元764,672 买美元沽人民币 二零二一年七月二十一日 CNH 人民币4,899,218 57,981 Buy USD and Sell CNH 21st July 2021 US$ 美元879,688 买美元沽人民币 二零二一年七月二十一日 CNH 人民币5,637,545 64,991 Buy USD and Sell GBP 21st July 2021 US$ 美元46,114 买美元沽英镑 二零二一年七月二十一日 GBP 英镑33,164 2,310 Buy USD and Sell GBP 21st July 2021 US$ 美元343,708 买美元沽英镑 二零二一年七月二十一日 GBP 英镑248,448 3,648 1,131,371 施罗德亚洲高息股债基金 104 Notes to the Financial Statements 财务报表之?释 5. FINANCIAL DERIVATIVE INSTRUMENTS (Continued) (b) Foreign exchange forward contracts (Continued) 5. 金融衍生工具（续） (b) 远期外汇合约（续） At 30th June 2021 (Continued) 截至二零二一年六月三十日（续） Fair value ??值 Foreign exchange forward contracts 远期外汇合约 Maturity date 到期日 Notional value 名义值 HK$ 港元 Financial liabilities 金融负债： Buy AUD and Sell USD 21st July 2021 AUD 澳元506,449,915 買澳元沽美元 二零二一年七月二十一日 US$ 美元392,668,851 (96,413,907) Buy AUD and Sell USD 21st July 2021 AUD 澳元2,531,608 買澳元沽美元 二零二一年七月二十一日 US$ 美元1,962,847 (481,947) Buy AUD and Sell USD 21st July 2021 AUD 澳元2,073,373 買澳元沽美元 二零二一年七月二十一日 US$ 美元1,576,620 (154,434) Buy AUD and Sell USD 21st July 2021 AUD 澳元722,852 買澳元沽美元 二零二一年七月二十一日 US$ 美元555,300 (97,595) Buy AUD and Sell USD 21st July 2021 AUD 澳元513,728 買澳元沽美元 二零二一年七月二十一日 US$ 美元395,707 (77,574) Buy AUD and Sell USD 21st July 2021 AUD 澳元1,100,063 買澳元沽美元 二零二一年七月二十一日 US$ 美元832,961 (54,433) Buy AUD and Sell USD 21st July 2021 AUD 澳元262,116 買澳元沽美元 二零二一年七月二十一日 US$ 美元202,068 (40,887) Buy AUD and Sell USD 21st July 2021 AUD 澳元713,700 買澳元沽美元 二零二一年七月二十一日 US$ 美元540,660 (37,260) Buy AUD and Sell USD 21st July 2021 AUD 澳元474,713 買澳元沽美元 二零二一年七月二十一日 US$ 美元360,281 (29,942) Buy AUD and Sell USD 21st July 2021 AUD 澳元57,305 買澳元沽美元 二零二一年七月二十一日 US$ 美元44,375 (10,478) 105 Schroder Asian Asset Income Fund Notes to the Financial Statements 财务报表之?释 5. FINANCIAL DERIVATIVE INSTRUMENTS (Continued) (b) Foreign exchange forward contracts (Continued) 5. 金融衍生工具（续） (b) 远期外汇合约（续） At 30th June 2021 (Continued) 截至二零二一年六月三十日（续） Fair value ??值 Foreign exchange forward contracts 远期外汇合约 Maturity date 到期日 Notional value 名义值 HK$ 港元 Financial liabilities (Continued): 金融负债（续）： Buy AUD and Sell USD 21st July 2021 AUD 澳元126,663 买澳元沽美元 二零二一年七月二十一日 US$ 美元95,889 (6,118) Buy AUD and Sell USD 21st July 2021 AUD 澳元457,765 买澳元沽美元 二零二一年七月二十一日 US$ 美元344,165 (3,609) Buy AUD and Sell USD 21st July 2021 AUD 澳元92,081 买澳元沽美元 二零二一年七月二十一日 US$ 美元69,303 (1,295) Buy AUD and Sell USD 21st July 2021 AUD 澳元117,961 买澳元沽美元 二零二一年七月二十一日 US$ 美元88,648 (622) Buy CNH and Sell USD 21st July 2021CNH 人民币3,689,057,567 买人民币沽美元 二零二一年七月二十一日 US$ 美元576,699,269 (50,661,430) Buy CNH and Sell USD 21st July 2021CNH 人民币1,138,600,146 买人民币沽美元 二零二一年七月二十一日 US$ 美元177,993,935 (15,636,273) Buy CNH and Sell USD 21st July 2021 CNH 人民币24,826,960 买人民币沽美元 二零二一年七月二十一日 US$ 美元3,866,806 (229,756) Buy CNH and Sell USD 21st July 2021 CNH 人民币7,960,998 买人民币沽美元 二零二一年七月二十一日 US$ 美元1,242,383 (92,740) Buy CNH and Sell USD 21st July 2021 CNH 人民币7,819,787 买人民币沽美元 二零二一年七月二十一日 US$ 美元1,219,872 (87,419) 施罗德亚洲高息股债基金 106 Notes to the Financial Statements 财务报表之?释 5. FINANCIAL DERIVATIVE INSTRUMENTS (Continued) (b) Foreign exchange forward contracts (Continued) 5. 金融衍生工具（续） (b) 远期外汇合约（续） At 30th June 2021 (Continued) 截至二零二一年六月三十日（续） Fair value ??值 Foreign exchange forward contracts 远期外汇合约 Maturity date 到期日 Notional value 名义值 HK$ 港元 Financial liabilities (Continued): 金融负债（续）： Buy CNH and Sell USD 21st July 2021 CNH 人民币4,134,874 买人民币沽美元 二零二一年七月二十一日 US$ 美元645,436 (49,352) Buy CNH and Sell USD 21st July 2021 CNH 人民币4,160,072 买人民币沽美元 二零二一年七月二十一日 US$ 美元643,763 (6,120) Buy CNH and Sell USD 21st July 2021 CNH 人民币506,667 买人民币沽美元 二零二一年七月二十一日 US$ 美元79,088 (6,047) Buy CNH and Sell USD 21st July 2021 CNH 人民币371,207 买人民币沽美元 二零二一年七月二十一日 US$ 美元57,908 (4,150) Buy CNH and Sell USD 21st July 2021 CNH 人民币3,174,443 买人民币沽美元 二零二一年七月二十一日 US$ 美元490,956 (2,473) Buy CNH and Sell USD 21st July 2021 CNH 人民币3,827,937 买人民币沽美元 二零二一年七月二十一日 US$ 美元591,892 (1,954) Buy CNH and Sell USD 21st July 2021 CNH 人民币194,309 买人民币沽美元 二零二一年七月二十一日 US$ 美元30,264 (1,799) Buy CNH and Sell USD 21st July 2021 CNH 人民币1,041,315 买人民币沽美元 二零二一年七月二十一日 US$ 美元161,142 (1,532) Buy CNH and Sell USD 21st July 2021 CNH 人民币38,052 买人民币沽美元 二零二一年七月二十一日 US$ 美元5,938 (443) 107 Schroder Asian Asset Income Fund Notes to the Financial Statements 财务报表之?释 5. FINANCIAL DERIVATIVE INSTRUMENTS (Continued) (b) Foreign exchange forward contracts (Continued) 5. 金融衍生工具（续） (b) 远期外汇合约（续） At 30th June 2021 (Continued) 截至二零二一年六月三十日（续） Fair value ??值 Foreign exchange forward contracts 远期外汇合约 Maturity date 到期日 Notional value 名义值 HK$ 港元 Financial liabilities (Continued): 金融负债（续）： Buy CNH and Sell USD 21st July 2021 CNH 人民币97,803 买人民币沽美元 二零二一年七月二十一日 US$ 美元15,126 (76) Buy CNH and Sell USD 21st July 2021 CNH 人民币118,426 买人民币沽美元 二零二一年七月二十一日 US$ 美元18,312 (61) Buy GBP and Sell USD 21st July 2021 GBP 英镑17,927,304 买英镑沽美元 二零二一年七月二十一日 US$ 美元25,413,818 (5,022,667) Buy GBP and Sell USD 21st July 2021 GBP 英镑713,178 买英镑沽美元 二零二一年七月二十一日 US$ 美元1,011,003 (199,810) Buy GBP and Sell USD 21st July 2021 GBP 英镑581,212 买英镑沽美元 二零二一年七月二十一日 US$ 美元810,907 (61,714) Buy GBP and Sell USD 21st July 2021 GBP 英镑92,100 买英镑沽美元 二零二一年七月二十一日 US$ 美元129,903 (20,692) Buy GBP and Sell USD 21st July 2021 GBP 英镑163,630 买英镑沽美元 二零二一年七月二十一日 US$ 美元228,590 (19,646) Buy GBP and Sell USD 21st July 2021 GBP 英镑99,349 买英镑沽美元 二零二一年七月二十一日 US$ 美元138,146 (6,928) Buy GBP and Sell USD 21st July 2021 GBP 英镑46,248 买英镑沽美元 二零二一年七月二十一日 US$ 美元64,229 (2,613) 施罗德亚洲高息股债基金 108 Notes to the Financial Statements 财务报表之?释 5. FINANCIAL DERIVATIVE INSTRUMENTS (Continued) (b) Foreign exchange forward contracts (Continued) 5. 金融衍生工具（续） (b) 远期外汇合约（续） At 30th June 2021 (Continued) 截至二零二一年六月三十日（续） Fair value ??值 Foreign exchange forward contracts 远期外汇合约 Maturity date 到期日 Notional value 名义值 HK$ 港元 Financial liabilities (Continued): 金融负债（续）： Buy GBP and Sell USD 21st July 2021 GBP 英镑18,118 买英镑沽美元 二零二一年七月二十一日 US$ 美元25,216 (1,442) Buy GBP and Sell USD 21st July 2021 GBP 英镑592 买英镑沽美元 二零二一年七月二十一日 US$ 美元823 (41) Buy USD and Sell AUD 21st July 2021 US$ 美元115,444 买美元沽澳元 二零二一年七月二十一日 AUD 澳元154,249 (2,865) Buy USD and Sell CNH 21st July 2021 US$ 美元83,801,940 买美元沽人民币 二零二一年七月二十一日 CNH 人民币543,692,072 (1,791,461) Buy USD and Sell CNH 21st July 2021 US$ 美元666,840 买美元沽人民币 二零二一年七月二十一日 CNH 人民币4,326,270 (14,169) Buy USD and Sell CNH 21st July 2021 US$ 美元281,769 买美元沽人民币 二零二一年七月二十一日 CNH 人民币1,828,011 (5,956) Buy USD and Sell CNH 21st July 2021 US$ 美元296,373 买美元沽人民币 二零二一年七月二十一日 CNH 人民币1,922,127 (5,507) Buy USD and Sell CNH 21st July 2021 US$ 美元161,115 买美元沽人民币 二零二一年七月二十一日 CNH 人民币1,046,678 (5,117) Buy USD and Sell CNH 21st July 2021 US$ 美元241,050 买美元沽人民币 二零二一年七月二十一日 CNH 人民币1,563,330 (4,479) 109 Schroder Asian Asset Income Fund Notes to the Financial Statements 财务报表之?释 5. FINANCIAL DERIVATIVE INSTRUMENTS (Continued) (b) Foreign exchange forward contracts (Continued) 5. 金融衍生工具（续） (b) 远期外汇合约（续） At 30th June 2021 (Continued) 截至二零二一年六月三十日（续） Fair value ??值 Foreign exchange forward contracts 远期外汇合约 Maturity date 到期日 Notional value 名义值 HK$ 港元 Financial liabilities (Continued): 金融负债（续）： Buy USD and Sell CNH 21st July 2021 US$ 美元82,479 买美元沽人民币 二零二一年七月二十一日 CNH 人民币535,820 (2,620) Buy USD and Sell CNH 21st July 2021 US$ 美元383,307 买美元沽人民币 二零二一年七月二十一日 CNH 人民币2,482,153 (2,572) Buy USD and Sell CNH 21st July 2021 US$ 美元120,553 买美元沽人民币 二零二一年七月二十一日 CNH 人民币782,113 (2,562) Buy USD and Sell CNH 21st July 2021 US$ 美元537,203 买美元沽人民币 二零二一年七月二十一日 CNH 人民币3,476,762 (1,253) Buy USD and Sell CNH 21st July 2021 US$ 美元267,856 买美元沽人民币 二零二一年七月二十一日 CNH 人民币1,733,559 (625) Buy USD and Sell CNH 21st July 2021 US$ 美元43,735 买美元沽人民币 二零二一年七月二十一日 CNH 人民币283,213 (294) (171,366,759) 施罗德亚洲高息股债基金 110 Notes to the Financial Statements 财务报表之?释 5. 金融衍生工具（续） (b) 远期外汇合约（续） 截至二零二二年六月三十日，本基金并无持 有交易对手为Morgan Stanley and Co Intl, London的远期外汇合约。 截至二零二一年六月三十日，本基金持有以 下交易对手为Morgan Stanley and Co Intl, London的远期外汇合约： 5. FINANCIAL DERIVATIVE INSTRUMENTS (Continued) (b) Foreign exchange forward contracts (Continued) There was no out st anding f oreign exchange forward contract with Morgan Stanley and Co Intl, London as at 30th June 2022. As at 30th June 2021, the Fund held the outstanding foreign exchange forward contracts with Morgan Stanley and Co Intl, London, as shown below: As at 30th June 2021 截至二零二一年六月三十日 Fair value ??值 Foreign exchange forward contracts 远期外汇合约 Maturity date 到期日 Notional value 名义值 HK$ 港元 Financial assets 金融资产： Buy USD and Sell TWD 22nd July 2021 US$ 美元226,171,244 买美元沽新台币 二零二一年七月二十二日 TWD 新台币6,300,000,000 412,461 111 Schroder Asian Asset Income Fund Notes to the Financial Statements 财务报表之?释 5. 金融衍生工具（续） (b) 远期外汇合约（续） 截至二零二二年六月三十日，本基金并无持 有交易对手为The Bank of New York Mellon的远期外汇合约。 截至二零二一年六月三十日，本基金持有以 下交易对手为The Bank of New York Mellon的远期外汇合约： 5. FINANCIAL DERIVATIVE INSTRUMENTS (Continued) (b) Foreign exchange forward contracts (Continued) There was no out st anding f oreign exchange forward contract with The Bank of New York Mellon as at 30th June 2022. As at 30th June 2021, the Fund held the outstanding foreign exchange forward contracts with The Bank of New York Mellon, as shown below: As at 30th June 2021 截至二零二一年六月三十日 Fair value ??值 Foreign exchange forward contracts 远期外汇合约 Maturity date 到期日 Notional value 名义值 HK$ 港元 Financial assets 金融资产： Buy USD and Sell SGD 22nd July 2021 US$ 美元149,718,529 买美元沽新加坡元 二零二一年七月二十二日 SGD新加坡元200,000,000 7,287,366 施罗德亚洲高息股债基金 112 Notes to the Financial Statements 财务报表之?释 5. FINANCIAL DERIVATIVE INSTRUMENTS (Continued) (b) Foreign exchange forward contracts (Continued) There was no out st anding f oreign exchange forward contract with State Street Bank and Trust Company, London as at 30th June 2022. As at 30th June 2021, the Fund held the outstanding foreign exchange forward contracts with State Street Bank and Trust Company, London, as shown below: As at 30th June 2021 截至二零二一年六月三十日 Fair value ??值 Foreign exchange forward contracts 远期外汇合约 Maturity date 到期日 Notional value 名义值 HK$ 港元 Financial assets 金融资产： Buy USD and Sell AUD 22nd July 2021 US$ 美元321,955,755 买美元沽澳元 二零二一年七月二十二日 AUD 澳元415,000,000 80,469,086 5. 金融衍生工具（续） (b) 远期外汇合约（续） 截至二零二二年六月三十日，本基金并无持 有交易对手为State Street Bank and Trust Company, London的远期外汇合约。 截至二零二一年六月三十日，本基金持有以 下交易对手为State Street Bank and Trust Company, London的远期外汇合约： 113 Schroder Asian Asset Income Fund Notes to the Financial Statements 财务报表之?释 5. 金融衍生工具（续） (b) 远期外汇合约（续） 截至二零二二年及二零二一年六月三十日， 本基金持有以下交易对手为Goldman Sachs Intl, London的远期外汇合约： 5. FINANCIAL DERIVATIVE INSTRUMENTS (Continued) (b) Foreign exchange forward contracts (Continued) As at 30th June 2022 and 2021, the Fund held the outstanding foreign exchange forward contracts with Goldman Sachs Intl, London, as shown below: As at 30th June 2022 截至二零二二年六月三十日 Fair value ??值 Foreign exchange forward contracts 远期外汇合约 Maturity date 到期日 Notional value 名义值 HK$ 港元 Financial assets 金融资产： Buy USD and Sell SGD 25th August 2022 US$ 美元184,321,804 买美元沽新加坡元 二零二二年八月二十五日 SGD 新加坡元255,000,000 8,267,461 Buy USD and Sell TWD 25th August 2022 US$ 美元213,436,325 买美元沽新台币 二零二二年八月二十五日 TWD 新台币6,300,000,000 9,040,620 17,308,081 At 30th June 2021 截至二零二一年六月三十日 Financial liabilities 金融负债： Buy USD and Sell KRW 22nd July 2021 US$ 美元150,575,731 买美元沽韩圜 二零二一年七月二十二日 KRW 韩圜170,000,000,000 (2,814,858) 施罗德亚洲高息股债基金 114 Notes to the Financial Statements 财务报表之?释 5. 金融衍生工具（续） (b) 远期外汇合约（续） 截至二零二二年六月三十日，本基金持有以 下交易对手为Standard Chartered Bank, London（二零二一年：无）的远期外汇合约： 截至二零二二年六月三十日，本基金持有以 下交易对手为BNP Paribas（二零二一年： 无）的远期外汇合约： 5. FINANCIAL DERIVATIVE INSTRUMENTS (Continued) (b) Foreign exchange forward contracts (Continued) As at 30th June 2022, the Fund held the outstanding foreign exchange forward contracts with Standard Chartered Bank, London (2021: nil), as shown below: As at 30th June 2022 截至二零二二年六月三十日 Fair value ??值 Foreign exchange forward contracts 远期外汇合约 Maturity date 到期日 Notional value 名义值 HK$ 港元 Financial assets 金融资产： Buy USD and Sell KRW 25th August 2022 US$ 美元131,946,600 买美元沽韩圜 二零二二年八月二十五日 KRW 韩圜170,000,000,000 6,762,175 As at 30th June 2022, the Fund held the outstanding foreign exchange forward contracts with BNP Paribas (2021: nil), as shown below: At 30th June 2022 截至二零二二年六月三十日 Fair value ??值 Foreign exchange forward contracts 远期外汇合约 Maturity date 到期日 Notional value 名义值 HK$ 港元 Financial liabilities 金融负债： Buy USD and Sell INR 25th August 2022 US$ 美元69,330,644 (86,111) 买美元沽印度卢比 二零二二年八月二十五日 INR 印度卢比5,500,000,000 115 Schroder Asian Asset Income Fund Notes to the Financial Statements 财务报表之?释 5. 金融衍生工具（续） (c) 信贷违约掉期 信用违约掉期是合约安排，其中互换交易的 购买方支付款项直到合约到期日为止。款项 将支付给互换交易的卖方。卖方作为回报会 在第三方一旦就贷款违约时负责缴清该债 务。 截至二零二二年六月三十日，基金无未?? 的信贷违约掉期。 在二零二一年六月三十日，基金持有 Barclays Bank PLC的未??信用违约掉期 如下： 5. FINANCIAL DERIVATIVE INSTRUMENTS (Continued) (c) Credit default swaps Credit default swaps are contractual arrangement where the purchaser of the swap makes payments up until the maturity date of a contract. Payments are made to the seller of the swap. In return, the seller agrees to pay off a third party debt if this party defaults on the loan. There was no outstanding credit default swaps contract as at 30th June 2022. At 30th June 2021, the Fund held the outstanding credit default swaps contract with Barclays Bank PLC as shown below: As at 30th June 2021 截至二零二一年六月三十日 Credit default swaps 信贷违约掉期 Underlying assets 相关资产 Maturity date 到期日 Notional value 名义值 US$ 美元 Fair value ??值 HK$ 港元 Financial assets 金融资产： BAR CDS IND 200626-7M_ BSD8DS6D7 iTraxx Asia exJapan IG Series 35 Version 1 20th June 2026 二零二六年六月二十日 7,016,741 447,855 BAR CDS IND 200626-24.8M_ BSD8E1U71 iTraxx Asia exJapan IG Series 35 Version 1 20th June 2026 二零二六年六月二十日 24,888,104 1,588,525 BAR CDS IND 200626-12.9M_ BSD8E84L4 iTraxx Asia exJapan IG Series 35 Version 1 20th June 2026 二零二六年六月二十日 12,941,177 825,992 BAR CDS IND 200626-2.5M_ BSD8E84Z3 iTraxx Asia exJapan IG Series 35 Version 1 20th June 2026 二零二六年六月二十日 2,588,235 165,198 3,027,570 施罗德亚洲高息股债基金 116 Notes to the Financial Statements 财务报表之?释 5. 金融衍生工具（续） (c) 信贷违约掉期（续） 在二零二一年六月三十日，基金持有BNP Paribas的未??信用违约掉期如下： 5. FINANCIAL DERIVATIVE INSTRUMENTS (Continued) (c) Credit default swaps (Continued) At 30th June 2021, the Fund held the outstanding credit default swaps contract with BNP Paribas as shown below: As at 30th June 2021 截至二零二一年六月三十日 Credit default swaps 信贷违约掉期 Underlying assets 相关资产 Maturity date 到期日 Notional value 名义值 US$ 美元 Fair value ??值 HK$ 港元 Financial assets 金融资产： BNP CDS IND 200626-12M_ BSD8DRPT3 iTraxx Asia exJapan IG Series 35 Version 1 20th June 2026 二零二六年六月二十日 12,095,155 771,993 771,993 117 Schroder Asian Asset Income Fund Notes to the Financial Statements 财务报表之?释 5. 金融衍生工具（续） (c) 信贷违约掉期（续） 在二零二一年六月三十日，基金持有 JPMorgan Chase Bank NA New York的未 ??信用违约掉期如下： 6. 保证金户口 保证金户口持有为未平仓之期货的交易保证 金。截至二零二二年六月三十日，本基金持 有517,933,573港元保证金（二零二一年： 336,175,827港元），其中392,073,309港元 为受限制存款（二零二一年：85,142,331港 元）。 5. FINANCIAL DERIVATIVE INSTRUMENTS (Continued) (c) Credit default swaps (Continued) At 30th June 2021, the Fund held the outstanding credit default swaps contract with JPMorgan Chase Bank NA New York as shown below: As at 30th June 2021 截至二零二一年六月三十日 Credit default swaps 信贷违约掉期 Underlying assets 相关资产 Maturity date 到期日 Notional value 名义值 US$ 美元 Fair value ??值 HK$ 港元 Financial assets 金融资产： JPM CDS IND 200626-6.4M_ BSD8E84T7 iTraxx Asia exJapan IG Series 35 Version 1 20th June 2026 二零二六年六月二十日 6,470,588 412,996 412,996 6. MARGIN ACCOUNTS Margin accounts represent margin deposits held in respect of open futures contracts. As at 30th June 2022, the Fund held margin deposits of HK$517,933,573 (2021: HK$336,175,827), of which HK$392,073,309 (2021: HK$85,142,331) is restricted. 施罗德亚洲高息股债基金 118 Notes to the Financial Statements 财务报表之?释 7. MANAGEMENT FEE AND TRUSTEE FEE Ma na ge me nt f e e a nd t r ust e e f e e are charged by Schroder Investment Management (Hong Kong) Limited and HSBC Institutional Trust Services (Asia) Limited respectively. Management fee is currently charged at a rate of 1.25% per annum for Class A, Class M and Class X and 0.625% per annum for Class C with an allowable maximum rate of 7% per annum of the net asset value of the Fund. No management fee is charged to Class I. The trustee fee for the Fund is 0.07% per annum of the net asset value of the Fund subject to a minimum fee of HK$156,000 per annum, with an allowable maximum rate of 0.5% per annum of net asset value of the Fund. Management fee payable and trustee fee payable as at year end amounted to HK$26,790,983 (2021: HK$31,884,691) and HK$1,541,182 (2021: HK$1,829,596) respectively. Total management fee and trustee fee for the year amounted to HK$362,547,898 (2021: HK$363,254,595) and HK$20,796,526 (2021: HK$20,954,144) respectively. These fees are accrued daily on each valuation date and payable monthly in arrears. 7. 管理费用及受托人费用 施罗德投资管理（香港）有限公司及汇丰机构 信托服务（亚洲）有限公司分别收取管理费用 及受托人费用。 现时管理费用分别为类别净资产的每年百分 比，A类别及M类别及X类别为百分之一点 二五，C类别为百分之零点六二五，以每年 本基金净资产百分之七为限。本基金没有征 收I类别的管理费。 本基金征收的受托人费用为每年本基金净资 产的百分之零点零七，惟最低收费为每年 156,000港元，以每年本基金资产值的百分 之零点五为限。 截至年终，应付管理费及受托人费用分别为 26,790,983港元（二零二一年：31,884,691 港元）及1,541,182港元（二零二一年： 1,829,596港元）。 年内之管理费及受托人费用分别为 362,547,898港元（二零二一年：363,254,595 港元）及20,796,526港元（二零二一年： 20,954,144港元）。 费用于每个估值日每日积累，并于每月月底 支付。 119 Schroder Asian Asset Income Fund Notes to the Financial Statements 财务报表之?释 8. DISTRIBUTIONS (a) Accumulation units T he Ma na ge r sha ll not ma k e a ny distributions of income or net capital gains realised on the sale of investments in respect of the accumulation units. Any income and net capital gains in respect of the accumulation units shall be accumulated and capitalised. (b) Distribution units In respect of distribution units, the Manager will declare and pay monthly distributions on such date as may be determined by the Manager. However, the distribution rate is not guaranteed. In the event that the income generated from the Fund’s investments attributable to the relevant Class of the distribution units during the relevant period is insufficient to pay distributions as declared, the Manager may in its discretion determine such distributions be paid from capital. The Manager will periodically review distribution units and reserve the right to make changes to the distribution policies of the distribution units. Any change to the frequency of distributions is subject to one month’s prior notice to the relevant unitholders. If the Manager does not intend to retain the flexibility to pay distributions out of the amount originally invested or income attributable to the prior year of the Fund, the change will be subject to the SFC’s prior approval and one month’s prior notice to the relevant unitholders. 8. 派息 (a) 累积?额 基金?理?不就出售投资项目变现所获取的 资本净收益派息。任何累积?额的??和资 本净收益应予以累积和转作为资本。 (b) 收息?额 就收息?额而言，基金?理?将于其决定的 每月该等日期宣布和派发?利。然而，基金 ?理?对派息率不会作出保证。假如在相关 期间本基金投资获得而可拨入相关收息?额 类别的??不足以支付已宣布的派息，基金 ?理?可酌情决定从资本中支付派息。 基金?理?会定期检讨收息?额并保留权利 更改收息?额之派息政策。任何派息次数的 更改，须向有关?额持有人发出一个月事先 通知。如基金?理?不打算保留本基金从原 来投资款项或之前累积的??中支付派息的 灵活性，该变更将须获证监会事先批准及向 有关?额持有人发出一个月事先通知。 施罗德亚洲高息股债基金 120 Notes to the Financial Statements 财务报表之?释 8. DISTRIBUTIONS (Continued) (b) Distribution units (Continued) The following table shows the distributions statement of the Fund during the years ended 30th June 2022 and 2021: 2022 二零二二年 HK$ 港元 2021 二零二一年 HK$ 港元 Undistributed income at the beginning of the year 年初未分配?? – – Total comprehensive (loss)/income for the year 全面（亏损）╱??总值 (4,070,409,732) 5,934,244,717 Distribution to unitholders (Note) 派息予?额持有人（?释） (1,417,826,033) (1,351,571,221) (5,488,235,765) 4,582,673,496 Undistributed (loss)/income transferred to net assets attributable to unitholders 转入分配给?额持有人净资产之未分配（亏损）╱?? 5,488,235,765 (4,582,673,496) Undistributed income carried forward at the end of the year 年末结转未分配?? – – 8. 派息（续） (b) 收息?额（续） 下表呈列截至二零二二年及二零二一年六月 三十日止年度的派息记录： 121 Schroder Asian Asset Income Fund Notes to the Financial Statements 财务报表之?释 8. DISTRIBUTIONS (Continued) (b) Distribution units (Continued) Note: The following tables show the distributions of the Fund during the years ended 30th June 2022 and 2021: HKD Class A 港元A类别?额 Record date 纪录日 Payment date 派息日 No. of units entitled distributions 有权收取派息 之?额 Distribution per unit 每?额 派息额 HK$ 港元 Total distribution amount 总派息额 HK$ 港元 2022 二零二二年 28th July 2021 二零二一年七月二十八日 9th August 2021 二零二一年八月九日 91,089,616.63 0.410794 37,419,067.97 25th August 2021 二零二一年八月二十五日 7th September 2021 二零二一年九月七日 91,399,182.39 0.409431 37,421,658.65 29th September 2021 二零二一年九月二十九日 13th October 2021 二零二一年十月十三日 92,690,969.26 0.400518 37,124,401.63 27th October 2021 二零二一年十月二十七日 8th November 2021 二零二一年十一月八日 92,910,706.82 0.400885 37,246,508.70 17th November 2021 二零二一年十一月十七日 30th November 2021 二零二一年十一月三十日 93,281,166.02 0.401009 37,406,587.10 15th December 2021 二零二一年十二月十五日 6th January 2022 二零二二年一月六日 92,791,563.21 0.396871 36,826,280.48 26th January 2022 二零二二年一月二十六日 9th February 2022 二零二二年二月九日 94,055,805.40 0.390140 36,694,931.92 23rd February 2022 二零二二年二月二十三日 7th March 2022 二零二二年三月七日 95,214,583.27 0.388176 36,960,016.08 30th March 2022 二零二二年三月三十日 11th April 2022 二零二二年四月十一日 95,706,810.99 0.378450 36,220,242.62 27th April 2022 二零二二年四月二十七日 12th May 2022 二零二二年五月十二日 94,957,532.40 0.364052 34,569,479.59 25th May 2022 二零二二年五月二十五日 9th June 2022 二零二二年六月九日 94,797,240.32 0.397689 37,699,819.71 30th June 2022 二零二二年六月三十日 12th July 2022 二零二二年七月十二日 95,026,870.63 0.385017 36,586,960.65 2021 二零二一年 29th July 2020 二零二零年七月二十九日 10th August 2020 二零二零年八月十日 85,401,625.17 0.376038 32,114,256.33 26th August 2020 二零二零年八月二十六日 8th September 2020 二零二零年九月八日 84,564,696.38 0.380511 32,177,797.18 23rd September 2020 二零二零年九月二十三日 9th October 2020 二零二零年十月九日 83,475,613.88 0.372438 31,089,490.68 28th October 2020 二零二零年十月二十八日 9th November 2020 二零二零年十一月九日 81,618,676.14 0.371746 30,341,416.38 25th November 2020 二零二零年十一月二十五日 7th December 2020 二零二零年十二月七日 81,449,602.28 0.389539 31,727,796.62 16th December 2020 二零二零年十二月十六日 7th January 2021 二零二一年一月七日 81,124,711.92 0.396376 32,155,888.81 27th January 2021 二零二一年一月二十七日 8th February 2021 二零二一年二月八日 80,714,145.65 0.415089 33,503,554.00 24th February 2021 二零二一年二月二十四日 8th March 2021 二零二一年三月八日 80,007,294.30 0.418315 33,468,251.32 24th March 2021 二零二一年三月二十四日 7th April 2021 二零二一年四月七日 82,804,048.83 0.412231 34,134,395.85 28th April 2021 二零二一年四月二十八日 10th May 2021 二零二一年五月十日 86,273,545.82 0.420409 36,270,175.12 26th May 2021 二零二一年五月二十六日 7th June 2021 二零二一年六月七日 87,200,519.08 0.414895 36,179,059.36 30th June 2021 二零二一年六月三十日 12th July 2021 二零二一年七月十二日 89,282,739.94 0.416363 37,174,029.45 8. 派息（续） (b) 收息?额（续） ?释：下表呈列截至二零二二年及二零二一 年六月三十日止年度内派息记录： 施罗德亚洲高息股债基金 122 Notes to the Financial Statements 财务报表之?释 8. DISTRIBUTIONS (Continued) (b) Distribution units (Continued) HKD Class C 港元C类别?额 Record date 纪录日 Payment date 派息日 No. of units entitled distributions 有权收取派息 之?额 Distribution per unit 每?额 派息额 HK$ 港元 Total distribution amount 总派息额 HK$ 港元 2022 二零二二年 28th July 2021 二零二一年七月二十八日 9th August 2021 二零二一年八月九日 576,545.67 0.441933 254,794.56 25th August 2021 二零二一年八月二十五日 7th September 2021 二零二一年九月七日 576,558.50 0.440711 254,095.67 29th September 2021 二零二一年九月二十九日 13th October 2021 二零二一年十月十三日 576,571.45 0.431417 248,742.73 27th October 2021 二零二一年十月二十七日 8th November 2021 二零二一年十一月八日 579,328.63 0.432052 250,300.09 17th November 2021 二零二一年十一月十七日 30th November 2021 二零二一年十一月三十日 577,358.87 0.432366 249,630.35 15th December 2021 二零二一年十二月十五日 6th January 2022 二零二二年一月六日 577,367.97 0.428143 247,196.05 26th January 2022 二零二二年一月二十六日 9th February 2022 二零二二年二月九日 577,376.95 0.421233 243,210.22 23rd February 2022 二零二二年二月二十三日 7th March 2022 二零二二年三月七日 577,385.90 0.419345 242,123.89 30th March 2022 二零二二年三月三十日 11th April 2022 二零二二年四月十一日 577,395.25 0.409123 236,225.68 27th April 2022 二零二二年四月二十七日 12th May 2022 二零二二年五月十二日 577,404.44 0.393777 227,368.59 25th May 2022 二零二二年五月二十五日 9th June 2022 二零二二年六月九日 577,413.76 0.430399 248,518.30 30th June 2022 二零二二年六月三十日 12th July 2022 二零二二年七月十二日 579,935.67 0.416984 241,823.90 2021 二零二一年 29th July 2020 二零二零年七月二十九日 10th August 2020 二零二零年八月十日 566,627.61 0.401631 227,575.21 26th August 2020 二零二零年八月二十六日 8th September 2020 二零二零年九月八日 566,636.51 0.406634 230,413.67 23rd September 2020 二零二零年九月二十三日 9th October 2020 二零二零年十月九日 566,645.56 0.398227 225,653.56 28th October 2020 二零二零年十月二十八日 9th November 2020 二零二零年十一月九日 571,696.84 0.397763 227,399.85 25th November 2020 二零二零年十一月二十五日 7th December 2020 二零二零年十二月七日 571,705.63 0.417032 238,419.54 16th December 2020 二零二零年十二月十六日 7th January 2021 二零二一年一月七日 567,148.08 0.424529 240,770.81 27th January 2021 二零二一年一月二十七日 8th February 2021 二零二一年二月八日 566,506.89 0.444941 252,062.14 24th February 2021 二零二一年二月二十四日 8th March 2021 二零二一年三月八日 561,762.05 0.448649 252,033.98 24th March 2021 二零二一年三月二十四日 7th April 2021 二零二一年四月七日 561,771.37 0.442369 248,510.24 28th April 2021 二零二一年四月二十八日 10th May 2021 二零二一年五月十日 561,780.45 0.451459 253,620.84 26th May 2021 二零二一年五月二十六日 7th June 2021 二零二一年六月七日 571,677.35 0.445786 254,845.76 30th June 2021 二零二一年六月三十日 12th July 2021 二零二一年七月十二日 576,532.69 0.447674 258,098.70 8. 派息（续） (b) 收息?额（续） 123 Schroder Asian Asset Income Fund Notes to the Financial Statements 财务报表之?释 8. DISTRIBUTIONS (Continued) (b) Distribution units (Continued) HKD Class x 港元x类别?额 Record date 纪录日 Payment date 派息日 No. of units entitled distributions 有权收取派息 之?额 Distribution per unit 每?额 派息额 HK$ 港元 Total distribution amount 总派息额 HK$ 港元 2022 二零二二年 28th July 2021 二零二一年七月二十八日 9th August 2021 二零二一年八月九日 21,911.51 0.616749 13,513.90 25th August 2021 二零二一年八月二十五日 7th September 2021 二零二一年九月七日 21,877.67 0.614702 13,448.25 29th September 2021 二零二一年九月二十九日 13th October 2021 二零二一年十月十三日 23,808.72 0.601320 14,316.66 27th October 2021 二零二一年十月二十七日 8th November 2021 二零二一年十一月八日 18,779.50 0.601870 11,302.82 17th November 2021 二零二一年十一月十七日 30th November 2021 二零二一年十一月三十日 17,125.40 0.602056 10,310.45 15th December 2021 二零二一年十二月十五日 6th January 2022 二零二二年一月六日 16,401.88 0.595844 9,772.96 26th January 2022 二零二二年一月二十六日 9th February 2022 二零二二年二月九日 16,005.82 0.585739 9,375.23 23rd February 2022 二零二二年二月二十三日 7th March 2022 二零二二年三月七日 15,975.64 0.582789 9,310.43 30th March 2022 二零二二年三月三十日 11th April 2022 二零二二年四月十一日 15,944.71 0.568188 9,059.59 27th April 2022 二零二二年四月二十七日 12th May 2022 二零二二年五月十二日 15,919.76 0.546572 8,701.30 25th May 2022 二零二二年五月二十五日 9th June 2022 二零二二年六月九日 15,893.88 0.597072 9,489.79 30th June 2022 二零二二年六月三十日 12th July 2022 二零二二年七月十二日 15,867.63 0.578048 9,172.25 2021 二零二一年 29th July 2020 二零二零年七月二十九日 10th August 2020 二零二零年八月十日 5,259.22 0.564567 2,969.18 26th August 2020 二零二零年八月二十六日 8th September 2020 二零二零年九月八日 5,250.86 0.571283 2,999.73 23rd September 2020 二零二零年九月二十三日 9th October 2020 二零二零年十月九日 6,857.32 0.559162 3,834.35 28th October 2020 二零二零年十月二十八日 9th November 2020 二零二零年十一月九日 6,843.47 0.558123 3,819.50 25th November 2020 二零二零年十一月二十五日 7th December 2020 二零二零年十二月七日 7,929.49 0.584836 4,637.45 16th December 2020 二零二零年十二月十六日 7th January 2021 二零二一年一月七日 7,918.97 0.595102 4,712.59 27th January 2021 二零二一年一月二十七日 8th February 2021 二零二一年二月八日 14,002.22 0.623196 8,726.13 24th February 2021 二零二一年二月二十四日 8th March 2021 二零二一年三月八日 14,275.87 0.628040 8,965.82 24th March 2021 二零二一年三月二十四日 7th April 2021 二零二一年四月七日 14,252.37 0.618905 8,820.86 28th April 2021 二零二一年四月二十八日 10th May 2021 二零二一年五月十日 21,076.18 0.631183 13,302.93 26th May 2021 二零二一年五月二十六日 7th June 2021 二零二一年六月七日 21,043.61 0.622904 13,108.15 30th June 2021 二零二一年六月三十日 12th July 2021 二零二一年七月十二日 21,927.95 0.625108 13,707.34 8. 派息（续） (b) 收息?额（续） 施罗德亚洲高息股债基金 124 Notes to the Financial Statements 财务报表之?释 8. DISTRIBUTIONS (Continued) (b) Distribution units (Continued) USD Class A 美元A类别?额 Record date 纪录日 Payment date 派息日 No. of units entitled distributions 有权收取派息 之?额 Distribution per unit 每?额 派息额 US$ 美元 Total distribution amount 总派息额 US$ 美元 2022 二零二二年 28th July 2021 二零二一年七月二十八日 9th August 2021 二零二一年八月九日 136,898,621.51 0.041125 5,629,955.81 25th August 2021 二零二一年八月二十五日 7th September 2021 二零二一年九月七日 135,543,767.54 0.040963 5,552,279.35 29th September 2021 二零二一年九月二十九日 13th October 2021 二零二一年十月十三日 134,877,245.40 0.040068 5,404,261.47 27th October 2021 二零二一年十月二十七日 8th November 2021 二零二一年十一月八日 135,022,809.26 0.040144 5,420,355.65 17th November 2021 二零二一年十一月十七日 30th November 2021 二零二一年十一月三十日 134,643,061.13 0.040097 5,398,782.82 15th December 2021 二零二一年十二月十五日 6th January 2022 二零二二年一月六日 134,437,265.74 0.039612 5,325,328.97 26th January 2022 二零二二年一月二十六日 9th February 2022 二零二二年二月九日 136,243,920.64 0.039025 5,316,919.00 23rd February 2022 二零二二年二月二十三日 7th March 2022 二零二二年三月七日 137,658,866.69 0.038730 5,331,527.91 30th March 2022 二零二二年三月三十日 11th April 2022 二零二二年四月十一日 135,347,527.15 0.037653 5,096,240.44 27th April 2022 二零二二年四月二十七日 12th May 2022 二零二二年五月十二日 135,146,302.55 0.036133 4,883,241.35 25th May 2022 二零二二年五月二十五日 9th June 2022 二零二二年六月九日 132,515,117.22 0.039453 5,228,118.92 30th June 2022 二零二二年六月三十日 12th July 2022 二零二二年七月十二日 130,097,860.24 0.038209 4,970,909.14 2021 二零二一年 29th July 2020 二零二零年七月二十九日 10th August 2020 二零二零年八月十日 137,652,401.11 0.037785 5,201,195.98 26th August 2020 二零二零年八月二十六日 8th September 2020 二零二零年九月八日 136,429,492.01 0.038233 5,216,108.77 23rd September 2020 二零二零年九月二十三日 9th October 2020 二零二零年十月九日 133,779,605.23 0.037424 5,006,567.95 28th October 2020 二零二零年十月二十八日 9th November 2020 二零二零年十一月九日 129,785,418.87 0.037354 4,848,004.54 25th November 2020 二零二零年十一月二十五日 7th December 2020 二零二零年十二月七日 128,474,907.66 0.039137 5,028,122.46 16th December 2020 二零二零年十二月十六日 7th January 2021 二零二一年一月七日 128,197,455.74 0.039820 5,104,822.69 27th January 2021 二零二一年一月二十七日 8th February 2021 二零二一年二月八日 127,439,060.00 0.041699 5,314,081.36 24th February 2021 二零二一年二月二十四日 8th March 2021 二零二一年三月八日 126,363,590.84 0.042009 5,308,408.09 24th March 2021 二零二一年三月二十四日 7th April 2021 二零二一年四月七日 129,065,879.34 0.041327 5,333,905.60 28th April 2021 二零二一年四月二十八日 10th May 2021 二零二一年五月十日 133,835,755.76 0.042175 5,644,523.00 26th May 2021 二零二一年五月二十六日 7th June 2021 二零二一年六月七日 134,301,009.47 0.041628 5,590,682.42 30th June 2021 二零二一年六月三十日 12th July 2021 二零二一年七月十二日 136,810,953.19 0.041752 5,712,130.92 8. 派息（续） (b) 收息?额（续） 125 Schroder Asian Asset Income Fund Notes to the Financial Statements 财务报表之?释 8. DISTRIBUTIONS (Continued) (b) Distribution units (Continued) USD Class C 美元C类别?额 Record date 纪录日 Payment date 派息日 No. of units entitled distributions 有权收取派息 之?额 Distribution per unit 每?额 派息额 US$ 美元 Total distribution amount 总派息额 US$ 美元 2022 二零二二年 28th July 2021 二零二一年七月二十八日 9th August 2021 二零二一年八月九日 2,905,393.42 0.042630 123,856.92 25th August 2021 二零二一年八月二十五日 7th September 2021 二零二一年九月七日 3,127,531.73 0.042485 132,873.19 29th September 2021 二零二一年九月二十九日 13th October 2021 二零二一年十月十三日 3,396,128.44 0.041586 141,231.40 27th October 2021 二零二一年十月二十七日 8th November 2021 二零二一年十一月八日 3,625,288.96 0.041688 151,131.05 17th November 2021 二零二一年十一月十七日 30th November 2021 二零二一年十一月三十日 3,934,645.08 0.041657 163,905.51 15th December 2021 二零二一年十二月十五日 6th January 2022 二零二二年一月六日 3,930,115.38 0.041176 161,826.43 26th January 2022 二零二二年一月二十六日 9th February 2022 二零二二年二月九日 4,205,516.86 0.040599 170,739.78 23rd February 2022 二零二二年二月二十三日 7th March 2022 二零二二年三月七日 4,323,717.33 0.040315 174,310.66 30th March 2022 二零二二年三月三十日 11th April 2022 二零二二年四月十一日 4,846,263.17 0.039221 190,075.29 27th April 2022 二零二二年四月二十七日 12th May 2022 二零二二年五月十二日 5,216,827.35 0.037658 196,455.28 25th May 2022 二零二二年五月二十五日 9th June 2022 二零二二年六月九日 5,591,304.51 0.041142 230,037.45 30th June 2022 二零二二年六月三十日 12th July 2022 二零二二年七月十二日 5,630,270.17 0.039873 224,495.76 2021 二零二一年 29th July 2020 二零二零年七月二十九日 10th August 2020 二零二零年八月十日 1,423,022.74 0.038886 55,335.66 26th August 2020 二零二零年八月二十六日 8th September 2020 二零二零年九月八日 1,444,959.93 0.039369 56,886.63 23rd September 2020 二零二零年九月二十三日 9th October 2020 二零二零年十月九日 1,503,746.17 0.038556 57,978.44 28th October 2020 二零二零年十月二十八日 9th November 2020 二零二零年十一月九日 1,603,732.06 0.038511 61,761.33 25th November 2020 二零二零年十一月二十五日 7th December 2020 二零二零年十二月七日 1,610,825.74 0.040372 65,032.26 16th December 2020 二零二零年十二月十六日 7th January 2021 二零二一年一月七日 1,671,923.99 0.041094 68,706.04 27th January 2021 二零二一年一月二十七日 8th February 2021 二零二一年二月八日 1,797,922.00 0.043068 77,432.90 24th February 2021 二零二一年二月二十四日 8th March 2021 二零二一年三月八日 1,900,985.92 0.043413 82,527.50 24th March 2021 二零二一年三月二十四日 7th April 2021 二零二一年四月七日 2,100,117.05 0.042733 89,744.30 28th April 2021 二零二一年四月二十八日 10th May 2021 二零二一年五月十日 2,189,374.76 0.043639 95,542.13 26th May 2021 二零二一年五月二十六日 7th June 2021 二零二一年六月七日 2,343,103.74 0.043097 100,980.74 30th June 2021 二零二一年六月三十日 12th July 2021 二零二一年七月十二日 2,800,982.93 0.043255 121,156.52 8. 派息（续） (b) 收息?额（续） 施罗德亚洲高息股债基金 126 Notes to the Financial Statements 财务报表之?释 8. DISTRIBUTIONS (Continued) (b) Distribution units (Continued) USD Class I 美元I类别?额 Record date 纪录日 Payment date 派息日 No. of units entitled distributions 有权收取派息 之?额 Distribution per unit 每?额 派息额 US$ 美元 Total distribution amount 总派息额 US$ 美元 2022 二零二二年 28th July 2021 二零二一年七月二十八日 9th August 2021 二零二一年八月九日 466,267.56 0.052153 24,317.25 25th August 2021 二零二一年八月二十五日 7th September 2021 二零二一年九月七日 466,267.56 0.052004 24,247.78 29th September 2021 二零二一年九月二十九日 13th October 2021 二零二一年十月十三日 465,080.79 0.050937 23,689.82 27th October 2021 二零二一年十月二十七日 8th November 2021 二零二一年十一月八日 465,080.79 0.051090 23,760.98 17th November 2021 二零二一年十一月十七日 30th November 2021 二零二一年十一月三十日 465,080.79 0.051073 23,753.07 15th December 2021 二零二一年十二月十五日 6th January 2022 二零二二年一月六日 465,080.79 0.050511 23,491.70 26th January 2022 二零二二年一月二十六日 9th February 2022 二零二二年二月九日 463,900.35 0.049844 23,122.65 23rd February 2022 二零二二年二月二十三日 7th March 2022 二零二二年三月七日 463,900.35 0.049522 22,973.27 30th March 2022 二零二二年三月三十日 11th April 2022 二零二二年四月十一日 462,656.78 0.048210 22,304.68 27th April 2022 二零二二年四月二十七日 12th May 2022 二零二二年五月十二日 462,656.78 0.046315 21,427.95 25th May 2022 二零二二年五月二十五日 9th June 2022 二零二二年六月九日 462,656.78 0.050626 23,422.46 30th June 2022 二零二二年六月三十日 12th July 2022 二零二二年七月十二日 461,424.94 0.049100 22,655.96 2021 二零二一年 29th July 2020 二零二零年七月二十九日 10th August 2020 二零二零年八月十日 2,771,963.55 0.047252 130,980.82 26th August 2020 二零二零年八月二十六日 8th September 2020 二零二零年九月八日 2,771,963.55 0.047864 132,677.26 23rd September 2020 二零二零年九月二十三日 9th October 2020 二零二零年十月九日 2,766,261.11 0.046902 129,743.18 28th October 2020 二零二零年十月二十八日 9th November 2020 二零二零年十一月九日 2,766,261.11 0.046879 129,679.55 25th November 2020 二零二零年十一月二十五日 7th December 2020 二零二零年十二月七日 2,766,261.11 0.049170 136,017.06 16th December 2020 二零二零年十二月十六日 7th January 2021 二零二一年一月七日 623,762.48 0.050054 31,221.81 27th January 2021 二零二一年一月二十七日 8th February 2021 二零二一年二月八日 623,762.48 0.052502 32,748.78 24th February 2021 二零二一年二月二十四日 8th March 2021 二零二一年三月八日 623,762.48 0.052951 33,028.85 24th March 2021 二零二一年三月二十四日 7th April 2021 二零二一年四月七日 467,416.86 0.052151 24,376.26 28th April 2021 二零二一年四月二十八日 10th May 2021 二零二一年五月十日 467,416.86 0.053294 24,910.51 26th May 2021 二零二一年五月二十六日 7th June 2021 二零二一年六月七日 466,267.56 0.052661 24,554.12 30th June 2021 二零二一年六月三十日 12th July 2021 二零二一年七月十二日 466,267.56 0.052890 24,660.89 8. 派息（续） (b) 收息?额（续） 127 Schroder Asian Asset Income Fund Notes to the Financial Statements 财务报表之?释 8. DISTRIBUTIONS (Continued) (b) Distribution units (Continued) USD Class x 美元x类别?额 Record date 纪录日 Payment date 派息日 No. of units entitled distributions 有权收取派息 之?额 Distribution per unit 每?额 派息额 US$ 美元 Total distribution amount 总派息额 US$ 美元 2022 二零二二年 28th July 2021 二零二一年七月二十八日 9th August 2021 二零二一年八月九日 188,136.05 0.061743 11,616.08 25th August 2021 二零二一年八月二十五日 7th September 2021 二零二一年九月七日 165,943.21 0.061500 10,205.51 29th September 2021 二零二一年九月二十九日 13th October 2021 二零二一年十月十三日 164,585.74 0.060156 9,900.82 27th October 2021 二零二一年十月二十七日 8th November 2021 二零二一年十一月八日 160,735.26 0.060270 9,687.51 17th November 2021 二零二一年十一月十七日 30th November 2021 二零二一年十一月三十日 156,529.57 0.060200 9,423.08 15th December 2021 二零二一年十二月十五日 6th January 2022 二零二二年一月六日 157,017.98 0.059472 9,338.17 26th January 2022 二零二二年一月二十六日 9th February 2022 二零二二年二月九日 147,876.74 0.058590 8,664.10 23rd February 2022 二零二二年二月二十三日 7th March 2022 二零二二年三月七日 143,343.56 0.058148 8,335.14 30th March 2022 二零二二年三月三十日 11th April 2022 二零二二年四月十一日 141,105.96 0.056531 7,976.86 27th April 2022 二零二二年四月二十七日 12th May 2022 二零二二年五月十二日 136,251.75 0.054248 7,391.38 25th May 2022 二零二二年五月二十五日 9th June 2022 二零二二年六月九日 145,780.62 0.059233 8,635.02 30th June 2022 二零二二年六月三十日 12th July 2022 二零二二年七月十二日 147,233.85 0.057366 8,446.22 2021 二零二一年 29th July 2020 二零二零年七月二十九日 10th August 2020 二零二零年八月十日 72,878.74 0.056728 4,134.27 26th August 2020 二零二零年八月二十六日 8th September 2020 二零二零年九月八日 74,101.52 0.057400 4,253.43 23rd September 2020 二零二零年九月二十三日 9th October 2020 二零二零年十月九日 79,195.61 0.056185 4,449.61 28th October 2020 二零二零年十月二十八日 9th November 2020 二零二零年十一月九日 82,195.44 0.056080 4,609.52 25th November 2020 二零二零年十一月二十五日 7th December 2020 二零二零年十二月七日 104,909.23 0.058757 6,164.15 16th December 2020 二零二零年十二月十六日 7th January 2021 二零二一年一月七日 113,037.59 0.059783 6,757.73 27th January 2021 二零二一年一月二十七日 8th February 2021 二零二一年二月八日 128,293.82 0.062604 8,031.71 24th February 2021 二零二一年二月二十四日 8th March 2021 二零二一年三月八日 141,821.50 0.063071 8,944.82 24th March 2021 二零二一年三月二十四日 7th April 2021 二零二一年四月七日 164,263.07 0.062046 10,191.87 28th April 2021 二零二一年四月二十八日 10th May 2021 二零二一年五月十日 166,900.24 0.063320 10,568.12 26th May 2021 二零二一年五月二十六日 7th June 2021 二零二一年六月七日 173,651.20 0.062498 10,852.85 30th June 2021 二零二一年六月三十日 12th July 2021 二零二一年七月十二日 189,781.29 0.062684 11,896.25 8. 派息（续） (b) 收息?额（续） 施罗德亚洲高息股债基金 128 Notes to the Financial Statements 财务报表之?释 8. DISTRIBUTIONS (Continued) (b) Distribution units (Continued) AUD Hedged Class A 澳元对冲A类别?额 Record date 纪录日 Payment date 派息日 No. of units entitled distributions 有权收取派息 之?额 Distribution per unit 每?额 派息额 AU$ 澳元 Total distribution amount 总派息额 AU$ 澳元 2022 二零二二年 28th July 2021 二零二一年七月二十八日 9th August 2021 二零二一年八月九日 53,910,903.30 0.037688 2,031,794.12 25th August 2021 二零二一年八月二十五日 7th September 2021 二零二一年九月七日 54,537,053.89 0.035544 1,938,465.04 29th September 2021 二零二一年九月二十九日 13th October 2021 二零二一年十月十三日 54,107,034.62 0.034758 1,880,652.31 27th October 2021 二零二一年十月二十七日 8th November 2021 二零二一年十一月八日 53,641,278.79 0.034821 1,867,842.97 17th November 2021 二零二一年十一月十七日 30th November 2021 二零二一年十一月三十日 53,369,366.08 0.034788 1,856,613.51 15th December 2021 二零二一年十二月十五日 6th January 2022 二零二二年一月六日 52,905,503.32 0.034373 1,818,520.87 26th January 2022 二零二二年一月二十六日 9th February 2022 二零二二年二月九日 52,808,628.70 0.033844 1,787,255.23 23rd February 2022 二零二二年二月二十三日 7th March 2022 二零二二年三月七日 52,910,397.24 0.033574 1,776,413.68 30th March 2022 二零二二年三月三十日 11th April 2022 二零二二年四月十一日 52,838,663.36 0.032598 1,722,434.75 27th April 2022 二零二二年四月二十七日 12th May 2022 二零二二年五月十二日 52,307,192.09 0.031254 1,634,808.98 25th May 2022 二零二二年五月二十五日 9th June 2022 二零二二年六月九日 52,752,069.04 0.034274 1,808,024.41 30th June 2022 二零二二年六月三十日 12th July 2022 二零二二年七月十二日 52,737,836.64 0.033161 1,748,839.40 2021 二零二一年 29th July 2020 二零二零年七月二十九日 10th August 2020 二零二零年八月十日 64,423,729.95 0.034857 2,245,617.95 26th August 2020 二零二零年八月二十六日 8th September 2020 二零二零年九月八日 63,240,491.74 0.035256 2,229,606.78 23rd September 2020 二零二零年九月二十三日 9th October 2020 二零二零年十月九日 62,014,337.66 0.034492 2,138,998.53 28th October 2020 二零二零年十月二十八日 9th November 2020 二零二零年十一月九日 60,324,217.11 0.034427 2,076,781.82 25th November 2020 二零二零年十一月二十五日 7th December 2020 二零二零年十二月七日 59,454,107.84 0.037950 2,256,283.39 16th December 2020 二零二零年十二月十六日 7th January 2021 二零二一年一月七日 58,825,459.88 0.038589 2,270,015.67 27th January 2021 二零二一年一月二十七日 8th February 2021 二零二一年二月八日 54,950,035.08 0.040342 2,216,794.32 24th February 2021 二零二一年二月二十四日 8th March 2021 二零二一年三月八日 53,345,197.43 0.040624 2,167,095.30 24th March 2021 二零二一年三月二十四日 7th April 2021 二零二一年四月七日 53,222,502.65 0.039917 2,124,482.64 28th April 2021 二零二一年四月二十八日 10th May 2021 二零二一年五月十日 53,521,732.25 0.040713 2,179,030.29 26th May 2021 二零二一年五月二十六日 7th June 2021 二零二一年六月七日 53,641,402.43 0.038151 2,046,473.14 30th June 2021 二零二一年六月三十日 12th July 2021 二零二一年七月十二日 52,455,264.35 0.038270 2,007,462.97 8. 派息（续） (b) 收息?额（续） 129 Schroder Asian Asset Income Fund Notes to the Financial Statements 财务报表之?释 8. DISTRIBUTIONS (Continued) (b) Distribution units (Continued) AUD Hedged Class C 澳元对冲C类别?额 Record date 纪录日 Payment date 派息日 No. of units entitled distributions 有权收取派息 之?额 Distribution per unit 每?额 派息额 AU$ 澳元 Total distribution amount 总派息额 AU$ 澳元 2022 二零二二年 28th July 2021 二零二一年七月二十八日 9th August 2021 二零二一年八月九日 254,990.31 0.039127 9,977.01 25th August 2021 二零二一年八月二十五日 7th September 2021 二零二一年九月七日 254,993.82 0.036934 9,417.94 29th September 2021 二零二一年九月二十九日 13th October 2021 二零二一年十月十三日 264,041.53 0.036147 9,544.31 27th October 2021 二零二一年十月二十七日 8th November 2021 二零二一年十一月八日 264,041.53 0.036229 9,565.96 17th November 2021 二零二一年十一月十七日 30th November 2021 二零二一年十一月三十日 264,041.53 0.036193 9,556.46 15th December 2021 二零二一年十二月十五日 6th January 2022 二零二二年一月六日 264,041.53 0.035768 9,444.24 26th January 2022 二零二二年一月二十六日 9th February 2022 二零二二年二月九日 238,733.79 0.035243 8,413.69 23rd February 2022 二零二二年二月二十三日 7th March 2022 二零二二年三月七日 238,733.79 0.034977 8,350.19 30th March 2022 二零二二年三月三十日 11th April 2022 二零二二年四月十一日 238,733.79 0.033985 8,113.37 27th April 2022 二零二二年四月二十七日 12th May 2022 二零二二年五月十二日 238,733.79 0.032602 7,783.20 25th May 2022 二零二二年五月二十五日 9th June 2022 二零二二年六月九日 238,733.79 0.035771 8,539.75 30th June 2022 二零二二年六月三十日 12th July 2022 二零二二年七月十二日 194,381.43 0.034635 6,732.40 2021 二零二一年 29th July 2020 二零二零年七月二十九日 10th August 2020 二零二零年八月十日 222,462.90 0.035907 7,987.98 26th August 2020 二零二零年八月二十六日 8th September 2020 二零二零年九月八日 222,466.26 0.036339 8,084.20 23rd September 2020 二零二零年九月二十三日 9th October 2020 二零二零年十月九日 222,469.68 0.035571 7,913.47 28th October 2020 二零二零年十月二十八日 9th November 2020 二零二零年十一月九日 222,473.06 0.035531 7,904.69 25th November 2020 二零二零年十一月二十五日 7th December 2020 二零二零年十二月七日 222,476.38 0.039187 8,718.18 16th December 2020 二零二零年十二月十六日 7th January 2021 二零二一年一月七日 222,479.95 0.039864 8,868.94 27th January 2021 二零二一年一月二十七日 8th February 2021 二零二一年二月八日 222,483.46 0.041710 9,279.79 24th February 2021 二零二一年二月二十四日 8th March 2021 二零二一年三月八日 267,987.07 0.042049 11,268.59 24th March 2021 二零二一年三月二十四日 7th April 2021 二零二一年四月七日 267,990.79 0.041343 11,079.54 28th April 2021 二零二一年四月二十八日 10th May 2021 二零二一年五月十日 254,979.57 0.042186 10,756.57 26th May 2021 二零二一年五月二十六日 7th June 2021 二零二一年六月七日 254,983.27 0.039552 10,085.10 30th June 2021 二零二一年六月三十日 12th July 2021 二零二一年七月十二日 254,986.76 0.039705 10,124.25 8. 派息（续） (b) 收息?额（续） 施罗德亚洲高息股债基金 130 Notes to the Financial Statements 财务报表之?释 8. DISTRIBUTIONS (Continued) (b) Distribution units (Continued) RMB Hedged Class A 人民币对冲A类别?额 Record date 纪录日 Payment date 派息日 No. of units entitled distributions 有权收取派息 之?额 Distribution per unit 每?额 派息额 RMB 人民币 Total distribution amount 总派息额 RMB 人民币 2022 二零二二年 28th July 2021 二零二一年七月二十八日 9th August 2021 二零二一年八月九日 39,238,911.76 0.591729 23,218,802.02 25th August 2021 二零二一年八月二十五日 7th September 2021 二零二一年九月七日 39,578,301.21 0.589693 23,339,047.18 29th September 2021 二零二一年九月二十九日 13th October 2021 二零二一年十月十三日 39,829,218.86 0.577388 22,996,913.02 27th October 2021 二零二一年十月二十七日 8th November 2021 二零二一年十一月八日 40,176,001.02 0.578541 23,243,463.81 17th November 2021 二零二一年十一月十七日 30th November 2021 二零二一年十一月三十日 40,650,671.04 0.577430 23,472,916.98 15th December 2021 二零二一年十二月十五日 6th January 2022 二零二二年一月六日 40,683,567.61 0.570398 23,205,825.60 26th January 2022 二零二二年一月二十六日 9th February 2022 二零二二年二月九日 41,007,400.01 0.542413 22,242,946.86 23rd February 2022 二零二二年二月二十三日 7th March 2022 二零二二年三月七日 41,186,014.75 0.538264 22,168,949.04 30th March 2022 二零二二年三月三十日 11th April 2022 二零二二年四月十一日 41,266,694.97 0.523672 21,610,212.69 27th April 2022 二零二二年四月二十七日 12th May 2022 二零二二年五月十二日 41,402,878.79 0.502286 20,796,086.38 25th May 2022 二零二二年五月二十五日 9th June 2022 二零二二年六月九日 41,973,932.84 0.495967 20,817,685.55 30th June 2022 二零二二年六月三十日 12th July 2022 二零二二年七月十二日 42,694,886.93 0.462991 19,767,348.39 2021 二零二一年 29th July 2020 二零二零年七月二十九日 10th August 2020 二零二零年八月十日 38,298,137.93 0.449843 17,228,149.26 26th August 2020 二零二零年八月二十六日 8th September 2020 二零二零年九月八日 37,794,779.00 0.493312 18,644,618.02 23rd September 2020 二零二零年九月二十三日 9th October 2020 二零二零年十月九日 37,502,398.02 0.482919 18,110,620.55 28th October 2020 二零二零年十月二十八日 9th November 2020 二零二零年十一月九日 36,641,257.87 0.482611 17,683,474.10 25th November 2020 二零二零年十一月二十五日 7th December 2020 二零二零年十二月七日 35,983,411.86 0.564068 20,297,091.16 16th December 2020 二零二零年十二月十六日 7th January 2021 二零二一年一月七日 35,862,184.60 0.573604 20,570,692.54 27th January 2021 二零二一年一月二十七日 8th February 2021 二零二一年二月八日 35,600,946.62 0.559086 19,903,990.84 24th February 2021 二零二一年二月二十四日 8th March 2021 二零二一年三月八日 35,491,326.34 0.604979 21,471,507.12 24th March 2021 二零二一年三月二十四日 7th April 2021 二零二一年四月七日 36,095,377.05 0.594971 21,475,702.58 28th April 2021 二零二一年四月二十八日 10th May 2021 二零二一年五月十日 36,691,312.28 0.607556 22,292,026.92 26th May 2021 二零二一年五月二十六日 7th June 2021 二零二一年六月七日 37,335,971.13 0.599312 22,375,895.53 30th June 2021 二零二一年六月三十日 12th July 2021 二零二一年七月十二日 38,173,595.46 0.601026 22,943,323.38 8. 派息（续） (b) 收息?额（续） 131 Schroder Asian Asset Income Fund Notes to the Financial Statements 财务报表之?释 8. DISTRIBUTIONS (Continued) (b) Distribution units (Continued) GBP Hedged Class A 英镑对冲A类别?额 Record date 纪录日 Payment date 派息日 No. of units entitled distributions 有权收取派息 之?额 Distribution per unit 每?额 派息额 GBP 英镑 Total distribution amount 总派息额 GBP 英镑 2022 二零二二年 28th July 2021 二零二一年七月二十八日 9th August 2021 二零二一年八月九日 1,940,782.73 0.037065 71,935.11 25th August 2021 二零二一年八月二十五日 7th September 2021 二零二一年九月七日 2,085,644.66 0.036914 76,989.49 29th September 2021 二零二一年九月二十九日 13th October 2021 二零二一年十月十三日 2,061,022.39 0.036100 74,402.91 27th October 2021 二零二一年十月二十七日 8th November 2021 二零二一年十一月八日 2,374,542.90 0.036177 85,903.84 17th November 2021 二零二一年十一月十七日 30th November 2021 二零二一年十一月三十日 2,480,859.89 0.036140 89,658.28 15th December 2021 二零二一年十二月十五日 6th January 2022 二零二二年一月六日 2,546,347.79 0.035706 90,919.89 26th January 2022 二零二二年一月二十六日 9th February 2022 二零二二年二月九日 2,587,271.75 0.035151 90,945.19 23rd February 2022 二零二二年二月二十三日 7th March 2022 二零二二年三月七日 2,615,319.45 0.036822 96,301.29 30th March 2022 二零二二年三月三十日 11th April 2022 二零二二年四月十一日 2,631,086.64 0.035772 94,119.23 27th April 2022 二零二二年四月二十七日 12th May 2022 二零二二年五月十二日 2,636,862.53 0.034312 90,476.03 25th May 2022 二零二二年五月二十五日 9th June 2022 二零二二年六月九日 2,655,607.34 0.037456 99,468.43 30th June 2022 二零二二年六月三十日 12th July 2022 二零二二年七月十二日 2,749,826.23 0.036256 99,697.70 2021 二零二一年 29th July 2020 二零二零年七月二十九日 10th August 2020 二零二零年八月十日 851,970.62 0.034086 29,040.27 26th August 2020 二零二零年八月二十六日 8th September 2020 二零二零年九月八日 893,552.99 0.034475 30,805.24 23rd September 2020 二零二零年九月二十三日 9th October 2020 二零二零年十月九日 896,840.78 0.033718 30,239.68 28th October 2020 二零二零年十月二十八日 9th November 2020 二零二零年十一月九日 849,097.29 0.033664 28,584.01 25th November 2020 二零二零年十一月二十五日 7th December 2020 二零二零年十二月七日 788,172.91 0.035240 27,775.21 16th December 2020 二零二零年十二月十六日 7th January 2021 二零二一年一月七日 853,232.39 0.035878 30,612.27 27th January 2021 二零二一年一月二十七日 8th February 2021 二零二一年二月八日 1,080,742.96 0.037563 40,595.95 24th February 2021 二零二一年二月二十四日 8th March 2021 二零二一年三月八日 1,242,641.80 0.037839 47,020.32 24th March 2021 二零二一年三月二十四日 7th April 2021 二零二一年四月七日 1,451,704.14 0.037221 54,033.88 28th April 2021 二零二一年四月二十八日 10th May 2021 二零二一年五月十日 1,619,549.85 0.037983 61,515.36 26th May 2021 二零二一年五月二十六日 7th June 2021 二零二一年六月七日 1,714,624.10 0.037485 64,272.68 30th June 2021 二零二一年六月三十日 12th July 2021 二零二一年七月十二日 1,883,037.49 0.037613 70,826.69 8. 派息（续） (b) 收息?额（续） 施罗德亚洲高息股债基金 132 Notes to the Financial Statements 财务报表之?释 9. TRANSACTIONS WITH RELATED PARTIES AND CONNECTED PERSONS In addition to the management fee and trustee fee disclosed in note 7 and uncommitted bank overdraft facilities disclosed in note 14 to the financial statements, the Fund had the following transactions with its related parties, Manager, Trustee and the connected persons of the Manager or Trustee. Connected persons of the Manager are those as defined in the Code on Unit Trusts and Mutual Funds established by the SFC. All transactions with related parties and connected persons were entered into in the ordinary course of business and on normal commercial terms. (a) As at 30t h June 2022, t he Fund placed bank deposits amounted t o H K $ 1 , 0 4 8 , 5 4 1 , 9 3 5 ( 2 0 2 1 : HK$1,073,057,120) with The Hongkong and Shanghai Banking Corporation L imit ed, Hong Kong, a relat ed company of the Trustee and Registrar. Bank interest income amounted to HK$52,401 (2021: HK$20,037) has been earned by the Fund. (b) As at 30t h June 2022, t he Fund placed inv est ment s amount ing t o H K $ 2 4 , 3 4 2 , 5 1 2 , 4 1 4 ( 2 0 2 1 : HK$29,903,808,075) with the Trustee and Registrar. 9. 连系人及关连人士之交易 除载于财务报表?释7之管理费用及受托人 费用外及?释14之非承诺性的透支额度，基 金与其连系人、基金?理?、受托人及基金 ?理?或受托人的关连人士之交易如下。基 金?理?及受托人的关连人士是根据香港证 券及期货事务监察委员会所颁布的?额信托 及互惠基金守则（「证监会守则」）中的定义。 所有与其连系人及关连人士之交易乃按商业 条款进行，并为一般经常性业务。 (a) 截至二零二二年六月三十日，基金存放 总值1,048,541,935港元（二零二一年： 1,073,057,120港元）银行存款于与受托 人及注册处有关连之The Hongkong and Shanghai Banking Corporation Limited, Hong Kong。本基金有收取银 行利息??总值52,401港元（二零二一 年：20,037港元）。 (b) 截至二零二二年六月三十日，基金存放 总值24,342,512,414港元（二零二一 年：29,903,808,075港元）投资于受托 人及注册登记机构。 133 Schroder Asian Asset Income Fund Notes to the Financial Statements 财务报表之?释 9. TRANSACTIONS WITH RELATED PARTIES AND CONNECTED PERSONS (Continued) (c) During the year ended 30th June 2022, transaction handling fees on purchases and sales of investments, amounting to HK$281,857 (2021: HK$409,848) were charged by the Trustee and Registrar. As at 30th June 2022, the amount HK$35,731 (2021: HK$14,653) was payable to the Trustee and Registrar. (d) During the year ended 30th June 2022, the net registrar’s cost amounting to HK$57,728,952 (2021: HK$57,803,696) was paid to the Manager and the Manager paid the service fee to The Hongkong and Shanghai Banking Corporation Limited, Hong Kong, the registrar’s service provider of the Fund. As at 30th June 2022, the amount HK$4,287,362 (2021: HK$5,104,327) was payable to the Manager. (e) During the year ended 30th June 2022, the Fund has not incurred interest expense (2021: HK$186) paid to the connected person of the Trustee. (f) During the year ended 30th June 2022, the Fund has incurred safe custody and bank charges amounting to HK$5,548,662 (2021: HK$4,825,568) paid to the connected person of the Trustee. 9. 连系人及关连人士之交易（续） (c) 截至二零二二年六月三十日止年度， 买卖证券的交易手续费为281,857港元 （二零二一年：409,848港元）。此费用 支付予受托人。截至二零二一年十二月 三十一日，应付买卖证券的交易手续费 为35,731港元（二零二一年：14,653港 元）。 (d) 截至二零二二年六月三十日止年度， 注册处费用为57,728,952港元（二零 二一年：57,803,696港元）。此费用 支付予基金?理?。基金?理?支 付服务费予注册处服务提供者－The Hongkong and Shanghai Banking Corporation Limited, Hong Kong。截 至二零二二年六月三十日止年度，注册 处费用为4,287,362港元（二零二一年： 5,104,327港元）。此费用支付予基金? 理?。 (e) 截至二零二二年六月三十日止年度，基 金并无利息支出费用（二零二一年：186 港元）用支付予受托人之关连人士。 (f) 截至二零二二年六月三十日止年度，代 管费用及银行费用为5,548,662港元（二 零二一年：4,825,568港元）此费用支付 予受托人之关连人士。 施罗德亚洲高息股债基金 134 Notes to the Financial Statements 财务报表之?释 9. TRANSACTIONS WITH RELATED PARTIES AND CONNECTED PERSONS (Continued) (g) During the year ended 30th June 2 0 2 2 , t h e F u n d h a s i n c u r r e d miscellaneous service expenses amounting to HK$2,384,604 (2021: HK$2,226,891) paid to the connected person of the Trustee. As at 30th June 2022, the amount HK$163,800 (2021: HK$163,800) was payable to the Trustee and its connected person. (h) As at 30th June 2022, the Fund held investments in debt securities issued by entities within HSBC Holdings Plc, which are the connected persons of the Trustee, amounting to HK$41,604,656 (2021: HK$25,137,338). During the year ended 30th June 2022, interest on debt securities amounted to HK$1,687,795 (2021: HK$1,254,913) has been earned by the Fund from its investment in the connected persons of the Trustee. (i) As at 30th June 2022, the Fund held investments in unit trusts/mutual funds which are managed by the Manager or other companies under the same group of the Manager, amounting to HK$2,084,287,626 (2021: HK$3,356,280,508). 9. 连系人及关连人士之交易（续） (g) 截至二零二二年六月三十日止年度，杂 项服务费用为2,384,604港元（二零二一 年：2,226,891港元）。此费用支付予受 托人之关连人士。截至二零二二年六月 三十日，应付杂项服务费用为163,800 港元（二零二一年：163,800港元）。 (h) 截至二零二二年六月三十日，本基金投 资于发行机构为受托人之关连人士的债 务证券为41,604,656港元（二零二一 年：25,137,338港元）。截至二零二二 年六月三十日止年度，本基金收取债务 证券利息为1,687,795港元（二零二一 年：1,254,913港元）。 (i) 截至二零二二年六月三十日，本基金在 由基金?理?或该基金?理?所属集团 旗下其他公司管理的?额信托中持有投 资2,084,287,626港元（二零二一年： 3,356,280,508港元）。 135 Schroder Asian Asset Income Fund Notes to the Financial Statements 财务报表之?释 9. TRANSACTIONS WITH RELATED PARTIES AND CONNECTED PERSONS (Continued) (j) During the years ended 30th June 2022 and 2021, the Fund has incurred brokerage commission expense paid to the connected persons of the Trustee for its brokerage services. Investment transactions with this entity is set out below: Aggregate value of purchases and sales of investments 买卖投资总值 占本年内基金 投资总值百分比 % of the Fund’s total aggregate value of transactions during the year 占本年内基金 投资及期货总值 百分比 Brokerage commission paid 已付经纪佣金 Average rate of commission % 经纪佣金 平均值百分比 HK$ 港元 HK$ 港元 2022 二零二二年 560,473,801 0.67 19,221 0.00 2021 二零二一年 321,435,821 0.95 314,350 0.10 (k) During the years ended 30th June 2022 and 2021, the Manager and its connected persons subscribed and redeemed units of the Fund. 9. 连系人及关连人士之交易（续） (j) 截至二零二二年及二零二一年六月三十 日止年度，基金支付经纪佣金费用予受 托人之有关连人士。相关投资交易列载 如下： (k) 截至二零二二年及二零二一年六月三十 日止年度，基金?理?及其关连人士认 购和赎回本基金。 施罗德亚洲高息股债基金 136 Notes to the Financial Statements 财务报表之?释 9. TRANSACTIONS WITH RELATED PARTIES AND CONNECTED PERSONS (Continued) (l) During the year ended 30th June 2022, the Fund entered into foreign exchange forward contracts with The Hongkong and Shanghai Banking Corporation Limited, Hong Kong and The Hongkong and Shanghai Banking Corporation Limited, Singapore branch, connected persons of the Trustee, with realised losses amounting to HK$515,983,636, and HK$671,979 respectively (2021: realised gains amounting to HK$1,079,284,818, and realised losses amounting to HK$25,211,677 respectively). As at 30th June 2022, the Fund held outstanding foreign exchange forward contracts as financial assets amounting to HK$48,385,966 (2021: HK$1,131,371) and financial liabilities amounting to HK$18,969,233 (2021: HK$171,366,759) with The Hongkong and Shanghai Banking Corporation Limited, Hong Kong. (m) As at 30t h June 2022, t he Fund held investment in the connected persons of the Trustee amounting to HK$89,354,500 (2021: nil). During the year ended 30th June 2022, net gains of HK$2,306,669 (2021: nil) was recognised from its investment in HSBC Holdings Plc, the connect person of the Trustee. 9. 连系人及关连人士之交易（续） (l) 截至二零二二年六月三十日止年度， 本基金通过The Hongkong and Shanghai Banking Corporation Limited, Hong Kong及The Hongkong and Shanghai Banking Corporation, Singapore Branch受托人的关连人 士，订立远期外汇合约，已变现亏损为 515,983,636港元及671,979港元（二 零二一：已变现收益为1,079,284,818 港元及已变现亏损为25,211,677港 元）。截至二零二二年六月三十日止 年度，本基金通过The Hongkong and Shanghai Banking Corporation Limited, Hong Kong持有归类为金融资 产外汇合约金额为48,385,966港元（二 零二一年：1,131,371港元）及金融负债 的远期外汇合约金额为18,969,233港元 （二零二一年：171,366,759港元）。 (m) 截至二零二二年六月三十日，本基金受 托人的关连人士之投资为89,354,500港 元（二零二一年：无）。截至二零二二年 六月三十日止年度，本基金所持受托人 的关连人士之投资收益为2,306,669港 元（二零二一年：无）。 137 Schroder Asian Asset Income Fund Notes to the Financial Statements 财务报表之?释 10. TAxATION (a) Hong Kong Tax No provision for Hong Kong profits tax has been made as the Fund was authorised as a collective investment scheme under Section 104 of the Hong Kong Securities and Futures Ordinance and is therefore exempt from Hong Kong profits tax under Section 26A (1A) of the Hong Kong Inland Revenue Ordinance. (b) Mainland China Tax The Fund invests in shares of companies in mainland China listed on overseas stock exchanges including the H-shares listed on the Hong Kong Stock Exchange (“H-shares”). Under the mainland China Corporate Income Tax Law, the Fund may be liable to pay mainland China tax on the capital gains realised in the trading of H-shares. However, no provision was made for taxation from such gains in the financial statements as the Trustee and the Manager believe that the Fund can sustain a position for not filing a tax return based on the existing tax regulations and that the enforcement of mainland China tax on capital gains is not probable. 10. 税项 (a) 香港税项 由于本基金根据香港证券及期货条例第104 条获认可为集体投资计划，根据香港税务条 例第26A(1A)条，本基金获豁免缴纳香港利 得税，因此并无香港税项拨备。 (b) 中国内地税项 本基金投资于在海外证券交易所上市的中国 内地企业的股份，当中包括在香港联合交易 所上市的H股（「H股」）。根据中国内地企业 所得税法，本基金或须就买卖H股所得的资 本收益缴付中国内地税项。然而，由于受托 人及基金管理人相信，本基金可根据目前的 税务规例维持无需呈交报税表，且中国不大 可能会就资本收益征收税项，故此本财务报 表并无就此等收益的税项计提准备。 施罗德亚洲高息股债基金 138 Notes to the Financial Statements 财务报表之?释 10. TAxATION (Continued) (c) India Tax The Fund invests in securities listed in India since 15 August 2019. Under the provisions of the Indian Income Tax Act, 1961 (“ITA”) prevailing as on 30th June 2022 and the interpretations therefrom, a person (other than an individual and a company) (including the Fund) is not considered as resident in India for the purposes of ITA, if control and management of its affairs is situated wholly outside India during the relevant Indian tax year i.e. year ending 31st March. The Trustee and the Manager (the “Management”) consider that the control and management of the Fund’s affairs is situated wholly outside India during the Indian tax years ending 31st March 2022 and 2021 and including the period from 1st April 2022 to 30th June 2022 and therefore, the Fund should not be considered as resident in India for the purposes of ITA during the said years and period. Accordingly, the Fund is considered as a non-resident in India for the purposes of ITA. The Fund has obtained a tax ID (called Permanent Account Number or PAN) issued by the Indian Income Tax Department. Subject to provisions of the India – Hong Kong tax treaty, the Fund is liable to pay income tax on its total income chargeable to tax under the provisions of ITA and the provisions of relevant Indian Finance Acts. The Fund is also subject to other compliances e.g. Filing of return of income as per the provisions of the ITA. 10. 税项（续） (c) 印度税项 本基金自二零一九年八月十五日起投资于印 度上市的证券。根据于二零二二年六月三十 日生效印度所得税法（一九六一年）（「ITA」） 的条文及其诠释，任何人士（个人及公司除 外）（包括本基金）并不被视为就ITA而言的印 度居民，前题是控制和管理其事务的行为于 印度相关税务年度（即截至三月三十一日止 年度）完全在印度境外进行。受托人和基金 ?理?（管理层）认为，本基金控制和管理其 事务的行为于截至二零二二年及二零二一年 三月三十一日止印度税务年度及包括由二零 二二年四月一日至二零二二年六月三十日止 期间完全位于印度境外进行，因此，本基金 于上述年度及期间不应被视为就ITA而言的 印度居民。因此，本基金被视为就ITA而言 的非印度居民。本基金已获得由印度所得税 部门颁发税务ID（称为永久账号或PAN）。根 据印度香港税务协定的条文，本基金按ITA 的条文及印度相关金融法的条文须从应课税 总??缴纳所得税。本基金亦受其他规则限 制，如根据ITA的条文提交报税表。 139 Schroder Asian Asset Income Fund Notes to the Financial Statements 财务报表之?释 10. TAxATION (Continued) (c) India Tax (Continued) As the Fund is a Foreign Portfolio Investor which has made investment in securities in accordance with the regulations made under the Securities and Exchange Board of India Act, 1992, investments made by the Fund in listed securities in India should be classified as capital assets and any gains or losses arising from transfer of such listed securities should be chargeable to income tax under the heading “Capital Gains”. The capital gains arising from the transfer of listed securities in India is classified into short-term and long-term capital gains or losses on the basis of the holding period of the listed securities. Gains arising from the transfer of a security listed in recognised stock exchange in India, if held for more than twelve months are classified as long term capital gains; and if held for not more than twelve months are classified as short term capital gains. Prior to 1st April 2018, long term capital gains arising on transfer of listed equity shares, where certain conditions (e.g. such transaction is chargeable to securities transaction tax (“STT”)) were fulfilled were generally exempt from income tax in India. However, effective 1st April 2018 the ITA has been amended and such long-term capital gains are subject to income tax at the rate of 10% (plus applicable surcharge and applicable health and education cess). The ITA allows grandfathering of gains accrued until 31st January 2018. This benefit is enabled by providing a cost step up for 10. 税项（续） (c) 印度税项（续） 由于本基金为外资投资组合投资者，按照印 度证券交易委员会法（一九九二年）的规定投 资证券，本基金对印度上市证券的投资应分 类为资本资产和因转让这类上市证券所产生 的任何损益须在标题为「资本收益」下列作应 缴付所得税。因转让印度上市证券所产生的 资本收益根据持有上市证券的期间，分类为 短期和长期资本收益或亏损。就于印度认可 证券交易所转让上市证券所产生的收益，如 果持有超过十二个月，则分类为长期资本收 益，如果持有时间不超过十二个月，则分类 为短期资本收益。于二零一八年四月一日 前，因转让上市公司股票所产生的长期资本 收益，在符合若干条件（如此类交易应缴付 证券交易税）的情况下，一般获豁免缴付印 度所得税。然而，自二零一八年四月一日生 效起，ITA已予修订，且长期资本收益须按 税率10%缴纳所得税（再加上适用的附加费 和适用的健康及教育税）。ITA允许追溯处理 截至二零一八年一月三十一日的积累收益。 施罗德亚洲高息股债基金 140 Notes to the Financial Statements 财务报表之?释 the shares held on 31st January 2018 by replacing the original cost of acquisition with the lower of the market value of the shares as on 31st January 2018 or the sale consideration. Short term capital gains arising on listed equity shares, units of equity oriented mutual funds, units of real estate investment trust and units of infrastructure investment trusts are subject to income tax at the rate of 15% (plus applicable surcharge and applicable health and education cess) provided the transactions are subject to STT. Short term capital gains arising from transfer of other securities are taxed at 30% (plus applicable surcharge and applicable health and education cess). Prior to 1st April 2020, an Indian company was required to pay Dividend Distribution Tax (DDT) at a rate of 15% (plus applicable surcharge and applicable health and education cess) on gross dividend amount including DDT on any amount declared, distributed or paid by way of dividends, whether out of current or accumulated profits and such dividend income was exempt in the hands of the shareholders. However, effective 1st April 2020 the ITA has been amended and DDT has been abolished. Dividends, which were hitherto exempt from tax are now taxable in the hands of the shareholder at the applicable tax rate plus applicable surcharge and applicable health and education cess. For non-resident investors including Foreign Portfolio Investors, dividend income is subject to income tax at the rate of 20% 10. TAxATION (Continued) (c) India Tax (Continued) 10. 税项（续） (c) 印度税项（续） 透过将原来收购的最初成本以于二零一八年 一月三十一日持有股份的市值或出售代价中 的较低者代替，从而为于二零一八年一月 三十一日持有的股份提供成本递增，以实现 该收益。由上市股票、股票共同基金?额、 房地产投资信托?额及基建投资信托?额所 产生的短期资本收益须按15%的税率（再加 上适用的附加费和适用的健康及教育税）征 收利得税，前提是交易须缴纳证券交易税 （「STT」）。自其他证券转移所产生的短期资 本收益须按30%的税率（再加上适用的附加 费和适用的健康及教育税）缴纳税项。 于二零二零年四月一日前，印度公司须按 15%的税率（再加上适用的附加费和适用的 健康及教育税）以?利的总额缴付派息税 （DDT），当中包括任何宣派、?红或以?利 方式支付的DDT数额，不论是从当期或积累 溢利提取，股东所持该等?利无须课税。然 而，自二零二零年四月一日起，ITA已被修 订，而DDT亦已被废除。股东如今须按适用 税率（再加上适用的附加费和适用的健康及 教育税）缴付以往豁免征收的税项。 141 Schroder Asian Asset Income Fund Notes to the Financial Statements 财务报表之?释 (plus applicable surcharge and applicable health and education cess) under the ITA. In case the Fund is eligible to claim benefits under India-Hong Kong tax treaty, then dividend income could be taxable at a lower tax rate of 5% (subject to certain conditions). Further, the Finance Act 2021 has amended the relevant provisions of the ITA to provide that Indian investee company can deduct taxes at sources at the rate of (a) 20% (plus surcharge and health and education cess), or (b) the rate provided under the relevant tax treaty, whichever is lower, on, amongst other, dividend payment made to the Foreign Portfolio Investors (“FPI”), if the FPI has furnished a tax residency certificate. The capital gains are calculated based on First in First Out (FIFO) methodology. The capital gains are calculated by reducing cost of acquisition and expenses (e.g. brokerage) incurred for the purpose of sale from the total sale consideration; however, STT is not an allowable expenditure to compute capital gains. Short term losses can be off-set against short term gains and long term gains, whereas long term loss can be off-set only against long term gains. Short term and long term capital losses cannot be off-set against dividend income. The ITA permits a taxpayer to carry forward residuary tax losses for a maximum period of 8-years to be off-set in the same manner. 就包括外资投资组合投资者的非居民投资 者，?利??须按照ITA的20%税率（再加 上适用的附加费和适用的健康及教育税）缴 付所得税。倘基金为符合资格享有印度香港 税务协定的待遇，则?利??可按5%较低 的税率课税（须受若干条件限制）。此外，根 据二零二一年金融法，ITA的相关条文已作 修订，规定印度接受投资公司可以从源头扣 除(a) 20%的税率（再加上适用的附加费和适 用的健康及教育税），或(b)由根据相关征税 协定规定的税率所缴付的税项，以较低者为 准，当中包括支付予外资投资组合投资者 (FPI)的?利（如FPI已提供税务居住证）。资 本收益乃基于「先进先出」方法计算。资本收 益透过从总出售代价扣除因出售目的而产生 收购和开支（如经纪费用）的成本所计算；然 而，STT并无非一项用以计算资本收益的可 扣税支出。短期亏损可给短期收益和长期收 益抵销，但长期亏损只能由长期收益所抵 销。短期和长期资本亏损无法以?利??抵 销。ITA允许纳税人以相同抵销方式将剩余 的税务亏损结转，最长期限为八年。 10. TAxATION (Continued) (c) India Tax (Continued) 10. 税项（续） (c) 印度税项（续） 施罗德亚洲高息股债基金 142 Notes to the Financial Statements 财务报表之?释 H a v i n g c o n s i d e r e d i n d e p e n d e n t professional tax advice and recent market developments, Management considers that the Fund has an obligation to pay tax on net realised gains derived from trading in shares of companies listed in India. During the year ended 30th June 2022, the capital gains tax incurred from the investment in Indian securities was HK$19,268,005 (2021: HK$19,810,055). As at 30th June 2022, the deferred tax liability of HK$39,128,644 (2021: HK$19,857,865) was recognised in the statement of financial position. (d) Withholding Tax Withholding tax was charged on certain dividend received during the year. 经考虑独立的专业税务建议和最近市场发展 等因素后，管理层认为本基金有责任就于印 度上市公司的证券买卖而产生的已变现净收 益纳税。截至二零二二年六月三十日止年 度，就投资印度证券而产生的资本收益税为 19,268,005港元（二零二一年：19,810,055 港元）。截至二零二一年六月三十日，于财 务状况表中确认的递延所得税负债为 39,128,644港元（二零二一年：19,857,865 港元）。 (d) 预缴税 相关年度的预缴税于收取?利时已入账。 10. TAxATION (Continued) (c) India Tax (Continued) 10. 税项（续） (c) 印度税项（续） 143 Schroder Asian Asset Income Fund Notes to the Financial Statements 财务报表之?释 11. NUMBER OF UNITS IN ISSUE AND NET ASSETS ATTRIBUTABLE TO UNITHOLDERS PER UNIT The Fund’s net assets attributable to unitholders is shown in the statement of financial position. Subscriptions and redemptions of units during the year are shown in the statement of changes in net assets attributable to unitholders. In order to achieve the investment objectives, the Fund endeavors to make investment in accordance with the investment policies as outlined in note 3, whilst maintaining sufficient liquidity to meet redemption requests. Such liquidity is augmented by the holding of liquid investments. In accordance with the provisions of the Fund’s Trust Deed dated 8th October 2010, as amended, and Explanatory Memorandum, investments are stated at the last traded price on the valuation day for the purpose of determining net asset value per unit for subscriptions and redemptions and for various fee calculations. Net assets attributable to unitholders represent a financial liability in the statement of financial position, carried at the redemption amount that would be payable at the year end date if the unitholder exercised the right to redeem the units in the Fund. 11. 已发行?额数目及分配给?额持有人每?额 净资产 本基金之分配给?额持有人净资产于财务状 况报表呈示。本年内之?额认购及赎回于基 金?额持有人应占净资产变动报表中呈示。 为达到投资目标，本基金会根据?释3所列 明之投资政策作投资，并维持足够的资金流 通作赎回之用。此流通性会因应所有之流动 性投资而增加。 根据本基金于二零一零年十月八日订之?托 ?据（经修订），本基金的投资乃以估值日之 最新交易价计算，从而计算每?额净资产， 作买卖及计算其他收费用。 分配给?额持有人净资产于财务状况报表为 财务负债，如?额持有人行使其赎回权利， 则以应付赎回款项呈示于年结日之财务状况 报表。 施罗德亚洲高息股债基金 144 Notes to the Financial Statements 财务报表之?释 11. NUMBER OF UNITS IN ISSUE AND NET ASSETS ATTRIBUTABLE TO UNITHOLDERS PER UNIT (Continued) Number of units in issue as at 30th June 2022 and 2021: 2022 二零二二年 Units ?额 2021 二零二一年 Units ?额 HKD Class A Accumulation 港元A类别累积?额 1,244,005.35 1,366,060.39 HKD Class A Distribution 港元A类别收息?额 95,026,870.63 89,282,739.94 HKD Class C Accumulation 港元C类别累积?额 205,815.69 226,557.62 HKD Class C Distribution 港元C类别收息?额 579,935.67 576,532.69 HKD Class X Accumulation 港元X类别累积?额 67.62 67.62 HKD Class X Distribution 港元X类别收息?额 15,867.63 21,927.95 USD Class A Accumulation 美元A类别累积?额 5,421,874.62 5,874,195.55 USD Class A Distribution 美元A类别收息?额 130,097,860.24 136,810,953.19 USD Class C Accumulation 美元C类别累积?额 7,098,614.39 6,502,116.37 USD Class C Distribution 美元C类别收息?额 5,630,270.17 2,800,982.93 USD Class I Accumulation 美元I类别累积?额 57,273.00 861,934.20 USD Class I Distribution 美元I类别收息?额 461,424.94 466,267.56 USD Class X Accumulation 美元X类别累积?额 68.14 68.14 USD Class X Distribution 美元X类别收息?额 147,233.85 189,781.29 AUD Hedged Class A Distribution 澳元对冲A类别收息?额 52,737,836.64 52,455,264.35 AUD Hedged Class C Distribution 澳元对冲C类别收息?额 194,381.43 254,986.76 RMB Hedged Class A Distribution 人民币对冲A类别收息?额 42,694,886.93 38,173,595.46 RMB Hedged Class M Accumulation 人民币对冲M类别累积?额 1,375,686.33 4,112,936.27 GBP Hedged Class A Accumulation 英镑对冲A类别累积?额 114,765.03 59,654.14 GBP Hedged Class A Distribution 英镑对冲A类别收息?额 2,749,826.23 1,883,037.49 11. 已发行?额数目及分配给?额持有人每?额 净资产（续） 于二零二二年及二零二一年六月三十日已发 行之?额： 145 Schroder Asian Asset Income Fund Notes to the Financial Statements 财务报表之?释 11. 已发行?额数目及分配给?额持有人每?额 净资产（续） 12. 交易成本 交易成本是买卖金融资产或负债所产生的成 本为按??值透过损益列账的金融资产或负 债。其中包括支付给代理人，顾问，经纪人 及交易员的费用和佣金。 11. NUMBER OF UNITS IN ISSUE AND NET ASSETS ATTRIBUTABLE TO UNITHOLDERS PER UNIT (Continued) 2022 二零二二年 2021 二零二一年 Net assets attributable to unitholders per unit 分配给?额持有人净资产每?额计 HKD Class A Accumulation 港元A类别累积?额 HK$港元 152.8870 174.1296 HKD Class A Distribution 港元A类别收息?额 HK$港元 87.6457 104.7830 HKD Class C Accumulation 港元C类别累积?额 HK$港元 165.5238 187.1604 HKD Class C Distribution 港元C类别收息?额 HK$港元 94.9226 112.6629 HKD Class X Accumulation 港元X类别累积?额 HK$港元 152.5745 173.7644 HKD Class X Distribution 港元X类别收息?额 HK$港元 131.5873 157.3165 USD Class A Accumulation 美元A类别累积?额 US$美元 15.1719 17.4604 USD Class A Distribution 美元A类别收息?额 US$美元 8.6981 10.5074 USD Class C Accumulation 美元C类别累积?额 US$美元 14.6906 16.7844 USD Class C Distribution 美元C类别收息?额 US$美元 9.0768 10.8858 USD Class I Accumulation 美元I类别累积?额 US$美元 15.4479 17.5256 USD Class I Distribution 美元I类别收息?额 US$美元 11.1772 13.3104 USD Class X Accumulation 美元X类别累积?额 US$美元 15.1256 17.4081 USD Class X Distribution 美元X类别收息?额 US$美元 13.0589 15.7753 AUD Hedged Class A Distribution 澳元对冲A类别收息?额 AU$澳元 7.9273 9.6310 AUD Hedged Class C Distribution 澳元对冲C类别收息?额 AU$澳元 8.2745 9.9922 RMB Hedged Class A Distribution 人民币对冲A类别收息?额 RMB人民币 81.8716 98.8772 RMB Hedged Class M Accumulation人民币对冲M类别累积?额RMB人民币 127.2839 143.0670 GBP Hedged Class A Accumulation 英镑对冲A类别累积?额 GBP英镑 10.3783 11.9846 GBP Hedged Class A Distribution 英镑对冲A类别收息?额 GBP英镑 8.2533 9.9931 12 TRANSACTION COSTS Transaction costs are costs incurred to acquire/dispose financial assets or liabilities at fair value through profit or loss. They include fees and commissions paid to agents, advisers, brokers and dealers. 施罗德亚洲高息股债基金 146 Notes to the Financial Statements 财务报表之?释 13. SOFT COMMISSION ARRANGEMENTS During the years ended 30th June 2022 and 2021, the Manager and its connected persons did not enter into any soft commission arrangements with brokers in relation to dealings in the assets of the Fund. 14. UNCOMMITTEDBANK OVERDRAFT FACILITIES The F und had ar ranged rev olv ing uncommitted overdraft facilities with The Hongkong and Shanghai Banking Corporat ion Limit ed ( “ HSBC” ) . The overdraft facility amount is the lesser of US$25,000,000 or 10% of the net asset value of the Fund. The overdraft balance shall bear interest at 0.6% above HSBC’s best lending rate for USD and CNY; 2% over HSBC’s best lending rate for CAD, GBP, EUR, SGD, JPY, NZD and AUD; 1.625% below HSBC’s best lending rate for HKD. As at 30th June 2022 and 2021, there was no outstanding payable under the overdraft facility. 15. APPROVAL OF FINANCIAL STATEMENTS The financial statements of the Fund were approved by the Trustee and the Manager on 19th October 2022. 13. 非金钱收益的安排 截至二零二二年及二零二一年六月三十日止 年度内，基金?理?及关连人士并无与经纪 订立与本基金有关资产交易之非金钱收益的 安排。 14. 非承诺性的透支额度 本基金于The Hongkong and Shanghai Bank Corporation Limited “( HSBC”) 安排非承诺性的透支额度。透支额度为 25,000,000美元或本基金净资产百分之十 （以最低为准）。美元及人民币透支金额度须 承担HSBC最优惠贷款利率加百分之零点 六，加币，英镑，欧元，新加坡元，日圆， 新西兰元及澳元则为HSBC最优惠贷款利率 加百分之二；而港元则为HSBC最优惠贷款 利率减百分之一点六二五。截至二零二二年 及二零二一年六月三十日，本基金没有就非 承诺性的透支额度支付任何的利息。 15. 财务报告之批准 本账目于二零二二年十月十九日由受托人及 基金?理?批准。 147 Schroder Asian Asset Income Fund Investment Portfolio (Unaudited) 基金投资组合（未经审核） As at 30th June 2022 截至二零二二年六月三十日 Country/Territory 国家╱地区 Investments 投资项目 Holdings ?额数目 Fair value ??值 HK$ 港元 % of net asset value 占净资产百分比 LISTED EQUITIES 上市股票 AUSTRALIA ?大利亚 2,250,314,366 8.59 ANZ Banking Group Ltd 2,059,320 244,797,325 0.93 BHP Group Ltd 1,355,076 301,617,085 1.15 Brambles Ltd Ord Npv 149,338 8,630,345 0.03 Cochlear Limited 28,498 30,554,880 0.12 Coles Group Ltd Ord Npv 654,835 62,930,928 0.24 CSL Limited 79,148 114,909,892 0.44 Fortescue Metals Group Limited 1,006,438 95,200,071 0.36 Incitec Pivot Ltd Ord Npv 2,413,629 43,108,890 0.17 James Hardie Industries SE Receipt Npv 134,884 23,123,096 0.09 National Australia Bank Ltd 1,436,169 212,258,902 0.81 Newcrest Mining Limited 464,009 52,303,792 0.20 Resmed Inc Chess Depositary Interests (10 Cdi Reps 1 Ord Shs) 367,775 60,904,226 0.23 Rio Tinto Limited Ord Npv 573,021 317,547,951 1.21 Shopping Centres Australasia Property Group REIT Npv 14,561,771 216,080,325 0.83 Stockland 8,585,411 167,238,639 0.64 Westpac Banking Corporation (formerly known as Bank Of New South Wales) 2,459,324 258,772,840 0.99 Woodside Energy Group Ltd Ord Npv 234,770 40,335,179 0.15 HONG KONG 香港 3,877,594,173 14.80 AIA Group Ltd 1,060,000 90,153,000 0.34 Alibaba Group Holding Ltd Ord USD.000003125 794,600 88,915,740 0.34 Anta Sports Products Ltd Ord HKD 0.1 66,600 6,420,240 0.02 BOC Hong Kong Holdings Ltd Ord Npv 6,824,500 211,559,500 0.81 BYD Co Ltd 102,500 32,185,000 0.12 C L P Holdings Limited 1,408,500 91,693,350 0.35 Chacha Food Co Ltd-A Szhk 721,028 48,044,894 0.18 China Construction Bank H Shs Ord CNY1 26,070,000 137,388,900 0.52 China Mengniu Dairy Company Limited 2,218,000 86,834,700 0.33 China Pacific Insurance Gr Co Ltd H Shs 7,357,600 141,118,768 0.54 China Tourism Group Duty Free Corporation Limited – Cc Ord CNY1 274,800 74,919,709 0.29 Fortune REIT Npv 37,564,000 244,166,000 0.93 Goertek Inc -A Ord Cny 1 Szhk 787,405 30,966,446 0.12 Hk Electric Investments – Ss 73,472,177 528,999,674 2.02 Hkt Trust & Hkt Ltd Ord HKD 0.0005 30,148,060 317,760,552 1.21 Hsbc Hldgs Plc 1,730,000 89,354,500 0.34 Industrial and Commercial Bank of China H Shs Ord CNY1 68,021,000 316,977,860 1.21 JD.com Inc – Cl A Ord USD0.00002 206,705 52,255,024 0.20 Li Ning Co Ltd Ord HKD0.1 919,500 66,847,650 0.26 施罗德亚洲高息股债基金 148 Investment Portfolio (Unaudited) (Continued) 基金投资组合（未经审核）（续） As at 30th June 2022 截至二零二二年六月三十日 Country/Territory 国家╱地区 Investments 投资项目 Holdings ?额数目 Fair value ??值 HK$ 港元 % of net asset value 占净资产百分比 LISTED EQUITIES (Continued) 上市股票（续） HONG KONG (Continued) 香港（续） Link REIT 3,854,300 246,675,200 0.94 Longi Green Energy Technology Co Ltd Cc Ord Cny1.000000000 285,320 22,251,329 0.09 Longshine Technology Group-A Szhk Ord 907,900 26,768,258 0.10 Meituan Ord HKD.000010000 181,300 35,208,460 0.13 Midea Group Co Ltd 133,547 9,439,589 0.04 Ping An Insurance (Group) Company of China Limited H Shares HKD1 169,000 9,016,150 0.03 Power Assets Holdings Ltd Ord HKD1 7,243,000 357,442,050 1.36 Prudential Plc Ord HKD 5 120,950 11,508,393 0.04 Sany Heavy Industry Co Ltd Ord Cny1 Cc 2,287,400 51,029,221 0.20 Shanghai Jahwa United Co Ord CNY1 Cc 463,692 23,201,691 0.09 Swire Properties Ltd Ord HKD1 1,731,000 33,719,880 0.13 Techtronic Industries Co Ltd 312,000 25,537,200 0.10 Tencent Hldgs Ltd HKD0.0002 380,200 134,742,880 0.51 Toly Bread Co Ltd Cc Ord CNH1 624,600 12,099,123 0.05 Tsingtao Brewery Co Ltd 'H' Shares 788,000 64,300,800 0.25 Wuxi Apptec Co Ltd Ord Npv 398,300 41,622,350 0.16 Xiamen Faratronic Co Ltd Ord CNY 1 Cc 80,200 19,258,435 0.07 Yum China Holdings Inc Ord USD0.010000000 44,400 16,996,320 0.07 Zhejiang Sanhua Co Ltd-A Ord Cny 1 Szhk 1,099,833 35,375,077 0.14 Zijin Mining Group Company Limited H Shares 4,666,000 44,840,260 0.17 INDIA 印度 1,795,436,245 6.85 Bandhan Bank Ltd Ord Inr10.000000000 351,827 9,211,594 0.03 Bharti Airtel Ltd Ord INR5 (Demat) (Nse) 961,464 65,436,023 0.25 Brookfield India Real Estate REIT Ord Npv 2,865,164 93,324,717 0.36 Cipla Ltd Ord INR2% 554,140 50,501,996 0.19 Embassy Office Parks REIT 3,893,600 144,774,383 0.55 HDFC Bank Limited Ord INR1 364,598 48,834,773 0.19 ICICI Prudential Life Insurance Company Limited Ord Npv 965,921 46,932,692 0.18 India Grid Trust 24,198,426 342,270,594 1.31 Infosys Ltd Ord INR5 65,910 9,574,012 0.04 IRB Infrastructure 8,900,448 48,693,733 0.19 NTPC Ltd Ord INR10.000000000 27,030,077 383,799,594 1.46 Power Grid Corp of India Ltd Ord INR10.000000000 11,644,554 245,176,485 0.93 Powergrid Infra Invit Dm 17,018,145 218,186,520 0.83 Reliance Industries Ltd Ord INR10 184,694 47,634,753 0.18 Tech Mahindra Ltd Ord INR5 312,606 31,061,492 0.12 Wipro Ltd Ord INR2.000000000 242,450 10,022,884 0.04 149 Schroder Asian Asset Income Fund Investment Portfolio (Unaudited) (Continued) 基金投资组合（未经审核）（续） As at 30th June 2022 截至二零二二年六月三十日 Country/Territory 国家╱地区 Investments 投资项目 Holdings ?额数目 Fair value ??值 HK$ 港元 % of net asset value 占净资产百分比 LISTED EQUITIES (Continued) 上市股票（续） INDONESIA 印尼 58,988,055 0.22 Astra International Tbk Pt Ord IDR50 7,929,000 27,668,893 0.10 Bank Mandiri Persero Tbk Pt Ord IDR250 7,502,800 31,319,162 0.12 JAPAN 日本 385,089,416 1.47 Advance Residence Investment Corp REIT Npv 739 15,409,087 0.06 AEON REIT Investment Corp REIT Npv 3,486 30,826,756 0.12 Daiwa House REIT Investment Corp REIT Npv 1,356 24,084,080 0.09 Daiwa Office Investment Corp REIT Npv 455 18,291,356 0.07 Daiwa Securities Living Inve REIT Ord Npv 3,547 24,379,983 0.09 Frontier Real Estate Investment Corporation 607 18,336,466 0.07 Fukuoka REIT Corp Ord Npv 1,484 14,434,483 0.05 GLP J-REIT Npv 3,171 30,348,974 0.12 Japan Excellent Inc REIT Npv 2,114 14,957,752 0.06 Japan Hotel REIT Investment Ord Npv 4,528 17,732,149 0.07 Japan Metropolitan Fund Investment Corporation Ord Npv 4,714 28,779,936 0.11 Kenedix Office Investment Corporation Ord Npv 681 26,786,717 0.10 Nippon Accommodations Fund Inc REIT 341 13,432,721 0.05 Nippon Building Fund Inc 1,012 39,514,134 0.15 Nomura Real Estate Master Fund – REIT 2,956 28,922,984 0.11 Premier Investment Company Npv 3,114 26,619,849 0.10 Sekisui House REIT Inc – REIT 2,634 12,231,989 0.05 NEW ZEALAND 新西兰 299,535,486 1.14 Contact Energy Ltd 1,114,331 39,578,768 0.15 Spark New Zealand Ltd Ord Npv 11,100,515 259,956,718 0.99 SINGAPORE 新加坡 1,925,375,833 7.35 Ascendas Real Estate Investment Trust 14,875,794 239,045,335 0.91 Capitaland Integrated Commercial Trust REIT Ord Npv 29,181,485 357,044,527 1.36 DBS Group Holdings Ltd Ord Npv 946,300 158,360,912 0.61 Frasers Centrepoint Trust REIT Npv 26,241,754 338,831,361 1.29 Mapletree Commercial Trust REIT Npv 27,022,751 278,827,694 1.06 Mapletree Industrial Trust REIT Npv 15,830,320 232,069,625 0.89 Mapletree Logistics Trust REIT Npv 15,767,395 149,356,624 0.57 Oversea-Chinese Banking Corp Ltd Ord SGD0.5 1,045,893 67,168,591 0.26 Singapore Telecommunications Ltd Ord Npv 4,273,000 60,954,907 0.23 Suntec REIT 4,786,000 43,716,257 0.17 施罗德亚洲高息股债基金 150 Investment Portfolio (Unaudited) (Continued) 基金投资组合（未经审核）（续） As at 30th June 2022 截至二零二二年六月三十日 Country/Territory 国家╱地区 Investments 投资项目 Holdings ?额数目 Fair value ??值 HK$ 港元 % of net asset value 占净资产百分比 LISTED EQUITIES (Continued) 上市股票（续） SOUTH KOREA 南韩 1,155,944,387 4.41 Hana Financial Holdings Ord Npv 903,713 214,915,454 0.82 LG Chemical Ord KRW5000 19,756 61,608,566 0.23 Lotte REIT Co Ltd Ord Npv 2,500,005 81,134,869 0.31 NAVER Corp Ord KRW100 132,181 191,722,310 0.73 NCSoft Corporation 3,597 7,597,662 0.03 POSCO Ord KRW5000 30,246 42,133,861 0.16 Samsung Electronics Co Ltd Ord KRW100 871,677 300,277,520 1.15 SK Telecom Company Limited 816,363 256,554,145 0.98 TAIWAN 台湾 926,553,980 3.54 ASE Technology Holding Co Ltd Ord TWD10 1,294,000 26,090,505 0.10 ASUSTek Computer Inc 2,559,000 209,694,356 0.80 Giant Manufacturing Co Ltd Ord TWD10 635,000 40,219,792 0.15 Mediatek Inc 1,100,000 188,985,518 0.72 Nien Made Enterprise Co Ltd Ord Twd10 234,000 18,094,156 0.07 Novatek Microelectronics Corp Ltd 2,549,000 203,156,925 0.78 Taiwan Semiconductor Mfg Co. Ltd 1,913,000 240,312,728 0.92 THAILAND 泰国 248,010,805 0.95 Electricity Generating Pcl Ord Nvdr THB10 2,291,700 89,774,401 0.34 Land and Houses Pcl Ord Nvdr THB1 85,382,700 158,236,404 0.61 UNITED STATES OF AMERICA 美国 60,662,569 0.23 ICICI Bank Limited Sponsored Adr (1 Adr Represents 2 Ordinary Shares) 435,779 60,662,569 0.23 UNLISTED INVESTMENT FUNDS 非上市投资基金 HONG KONG 香港 1,073,574,409 4.09 Schroder Umbrella Fund II – Schroder China Asset Income Fund – USD Class I Acc 9,103,470 1,073,574,409 4.09 LUxEMBOURG 卢森堡 1,010,713,217 3.86 Schroder International Selection Fund – Asian Equity Yield USD Class I Acc 2,176,472 763,892,820 2.92 Schroder International Selection Fund – Emerging Multi Asset Income – USD Class I Acc 305,533 246,820,397 0.94 151 Schroder Asian Asset Income Fund Investment Portfolio (Unaudited) (Continued) 基金投资组合（未经审核）（续） As at 30th June 2022 截至二零二二年六月三十日 Currency 货币 Investments 投资项目 Holdings ?额数目 Fair value ??值 HK$ 港元 % of net asset value 占净资产百分比 LISTED DEBT SECURITIES 上市债务证券 HONG KONG DOLLAR 港元 29,202,798 0.11 Standard Chartered Plc Ser Emtn (Reg S) 4.35% 18Mar2026 25,000,000 29,202,798 0.11 RENMINBI 人民币 81,573,540 0.31 CIFI Holdings Group (Reg) (Reg S) 5.85% 19Aug2023 10,000,000 9,540,947 0.04 Hubei Communications Inv Ser Mtn (Reg) 3.95% 11Dec2024 (Interbank) 30,000,000 35,997,108 0.14 Shenzhen Energy Group Co Ser Inbk (Reg) Var 24Jun2029 (Interbank) 10,000,000 12,053,566 0.04 Wuhan Metro Ser Mtn (Reg) Var 30Jul2033(Interbank) 20,000,000 23,981,919 0.09 UNITED STATES DOLLAR 美元 8,775,374,900 33.49 JD.com Inc 4.125% 14Jan2050 5,500,000 34,018,370 0.13 10 Renew Power Subsidiar Ser Regs (Reg) (Reg S) 4.5% 14Jul2028 1,973,000 12,136,574 0.05 AAC Technologies Holding (Reg) (Reg S) 2.625% 02Jun2026 732,000 4,943,976 0.02 AAC Technologies Holding (Reg) (Reg S) 3% 27Nov2024 3,500,000 25,680,242 0.10 AAC Technologies Holding (Reg) (Reg S) 3.75% 02Jun2031 1,760,000 10,610,294 0.04 Abu Dhabi Crude Oil Ser Regs (Reg) 4.6% 02Nov2047 2,500,000 18,603,510 0.07 AI Candelaria Spain Ser Regs (Reg) (Regs) 7.5% 15Dec2028 5,000,000 35,239,475 0.13 AI Candelaria Spain Slu Ser Regs (Reg) (Reg S) 5.75% 15Jun2033 2,717,000 15,640,131 0.06 AIA Group Ltd Ser Gmtn (Reg) (Reg S) Var Perp 31Dec2049 4,500,000 31,773,862 0.12 AIA Group Ltd Ser Regs (Reg) (Reg S) 3.2% 16Sep2040 3,085,000 19,392,659 0.07 AIA Group Ltd Ser Regs (Reg) (Reg S) 3.6% 09Apr2029 8,200,000 62,058,233 0.24 AIA Group Ltd Ser Regs (Reg) (Reg S) 3.9% 06Apr2028 935,000 7,278,640 0.03 AIA Group Ltd Ser Regs (Regs) 4.5% 16Mar2046 5,500,000 40,980,353 0.16 AIA Group Ltd Ser Regs 4.875% 11Mar2044 800,000 6,355,534 0.02 Airport Authority HK Ser Regs (Reg) (Reg S) 3.25% 12Jan2052 3,787,000 23,626,885 0.09 施罗德亚洲高息股债基金 152 Investment Portfolio (Unaudited) (Continued) 基金投资组合（未经审核）（续） As at 30th June 2022 截至二零二二年六月三十日 Currency 货币 Investments 投资项目 Holdings ?额数目 Fair value ??值 HK$ 港元 % of net asset value 占净资产百分比 LISTED DEBT SECURITIES (Continued) 上市债务证券（续） UNITED STATES DOLLAR (Continued) 美元（续） Airport Authority HK Ser Regs (Reg) (Reg S) 3.5% 12Jan2062 3,309,000 21,139,716 0.08 Al Ahli Bank of Kuwai (Reg S) Var Perp 31Dec2049 6,500,000 50,845,121 0.19 Alibaba Group Holding (Reg) 2.125% 09Feb2031 5,920,000 38,467,977 0.15 Alibaba Group Holding 2.7% 09Feb2041 1,569,000 8,484,943 0.03 Alibaba Group Holding 3.15% 09Feb2051 4,000,000 21,493,863 0.08 Alibaba Group Holding 3.25% 09Feb2061 1,147,000 5,986,925 0.02 Axiata Spv2 Bhd Ser Emtn (Reg S) 2.163% 19Aug2030 4,500,000 30,207,383 0.12 Azure Power Energy Ltd Ser Regs (Reg) (Reg S) 3.575% 19Aug2026 2,500,000 15,616,694 0.06 Azure Power Solar Energy Ser Regs (Reg) (Reg S) 5.65% 24Dec2024 1,918,000 14,247,885 0.05 Baidu Inc (Reg) 2.375% 23Aug2031 3,000,000 19,608,940 0.07 Baidu Inc (Reg) 4.875% 14Nov2028 1,800,000 14,344,287 0.05 Banco Internac Del Peru Ser Regs (Reg) (Reg S) Var 08Jul2030 5,005,000 36,449,792 0.14 Bank Mandiri Pt Ser Emtn (Reg S) 2% 19Apr2026 1,410,000 10,085,173 0.04 Bank Mandiri Pt Ser Emtn (Reg) (Reg S) 4.75% 13May2025 2,000,000 15,926,797 0.06 Bank of Communication HK (Reg) (Regs) Var 08Jul2031 7,220,000 52,187,224 0.20 Bank Of East Asia Ltd Ser Emtn (Reg) (Reg S) Var 22Apr2032 3,847,000 29,599,321 0.11 BBVA Banco Continental Ser Regs Var 22Sep2029 4,239,000 32,395,217 0.12 Bharti Airtel Ltd Ser Regs (Regs) 3.25% 03Jun2031 3,000,000 19,720,853 0.08 Bj State-Owned Ast HK (Regs) 4.125% 26May2025 11,000,000 86,520,157 0.33 Blossom Joy Ltd (Reg) (Reg S) Var Perp 31Dec2049 4,463,000 33,436,451 0.13 Burgan Bank (Reg S) Var Perp 31Dec2049 4,000,000 29,118,148 0.11 Burgan Bank (Reg) (Reg S) Var 15Dec2031 7,500,000 48,774,640 0.19 CAS Capital No1 Ltd (Reg) (Reg S) Var Perp 31Dec2049 5,362,000 35,828,503 0.14 Castle Peak Pwr Fin Co Ser Emtn (Reg) (Reg S) 2.2% 22Jun2030 2,863,000 19,226,247 0.07 CCTI 2017 Ltd (Reg) (Reg S) 3.625% 08Aug2022 6,000,000 47,003,544 0.18 153 Schroder Asian Asset Income Fund Investment Portfolio (Unaudited) (Continued) 基金投资组合（未经审核）（续） As at 30th June 2022 截至二零二二年六月三十日 Currency 货币 Investments 投资项目 Holdings ?额数目 Fair value ??值 HK$ 港元 % of net asset value 占净资产百分比 LISTED DEBT SECURITIES (Continued) 上市债务证券（续） UNITED STATES DOLLAR (Continued) 美元（续） CDBL Funding (Regs) 4.25% 02Dec2024 11,000,000 86,623,564 0.33 CDBL Funding 1 Ser Emtn (Reg) (Reg S) 3.5% 24Oct2027 5,000,000 37,511,167 0.14 Celestial Dynasty Ltd (Reg S) 4.25% 27Jun2029 1,248,000 8,872,158 0.03 Cemex Sab De Cv Ser Regs (Reg) (Reg S) 3.875% 11Jul2031 2,121,000 12,528,055 0.05 Charming Light Inv Ser Emtn (Regs) 5% 03Sep2024 2,500,000 19,902,612 0.08 China Cinda Finance 2015 Ser Regs 4.25% 23Apr2025 2,759,000 21,639,235 0.08 China Cinda Finance 2017 (Reg) (Regs) 4.1% 09Mar2024 15,000,000 117,862,562 0.45 China Construction Bank (Reg) (Reg S) Var 24Jun2030 6,033,000 44,974,564 0.17 China Construction Bank (Reg) (Reg S) Var 27Feb2029 6,000,000 47,350,866 0.18 China Hongqiao Group Ltd (Reg) (Reg S) 6.25% 08Jun2024 2,941,000 21,491,276 0.08 China Oil & Gas Group (Reg) (Reg S) 4.7% 30Jun2026 4,426,000 30,606,342 0.12 China Oil and Gas Group (Reg) (Reg S) 5.5% 25Jan2023 6,607,000 14,724,664 0.06 China Resources Land Ltd Ser Emtn (Reg) (Reg S) 3.75% 26Aug2024 2,600,000 20,239,670 0.08 China Resources Land Ltd Ser Emtn (Reg) (Reg S) 4.125% 26Feb2029 1,918,000 14,383,384 0.05 China Resources Land Ltd Ser Emtn (Reg) (Reg S) Var Perp 31Dec2049 5,232,000 40,121,236 0.15 China SCE Grp Hldgs Ltd (Reg) (Reg S) 5.95% 29Sep2024 700,000 1,661,592 0.01 China SCE Grp Hldgs Ltd (Reg) (Reg S) 7.25% 19Apr2023 3,000,000 9,769,453 0.04 Cibanco Sa Ins De Banca Ser Regs (Reg) (Reg S) 4.375% 22Jul2031 1,875,000 10,510,990 0.04 CICC HK Finance 2016 Mtn Ser Emtn (Reg) (Reg S) 1.625% 26Jan2024 5,000,000 38,004,152 0.15 CICC HK Finance 2016 Mtn Ser Emtn (Reg) (Reg S) 2% 26Jan2026 7,000,000 51,427,168 0.20 CIFI Holdings Group (Reg) (Reg S) 4.375% 12Apr2027 2,760,000 11,754,653 0.04 CITIC Ltd Ser Emtn (Reg) (Regs) 3.7% 14Jun2026 7,500,000 58,027,607 0.22 施罗德亚洲高息股债基金 154 Investment Portfolio (Unaudited) (Continued) 基金投资组合（未经审核）（续） As at 30th June 2022 截至二零二二年六月三十日 Currency 货币 Investments 投资项目 Holdings ?额数目 Fair value ??值 HK$ 港元 % of net asset value 占净资产百分比 LISTED DEBT SECURITIES (Continued) 上市债务证券（续） UNITED STATES DOLLAR (Continued) 美元（续） CK Hutchison Intl 17 Ltd Ser Regs (Reg) 3.5% 05Apr2027 15,000,000 115,871,065 0.44 CK Hutchison Intl 20 Ltd Ser Regs (Reg) (Reg S) 3.375% 08May2050 1,764,000 11,244,170 0.04 CK Hutchison Intntl 21 Ser Regs (Reg S) 3.125% 15Apr2041 2,305,000 14,682,264 0.06 CLP Power HK Financing Ser Emtn (Reg) (Reg S) 2.5% 30Jun2035 3,516,000 22,535,052 0.09 CMB International Leasin Ser Emtn (Reg) (Reg S) 2% 04Feb2026 1,772,000 12,793,733 0.05 CMB International Leasin Ser Emtn (Reg) (Reg S) 2.875% 04Feb2031 6,000,000 39,245,186 0.15 CMT MTN Pte Ltd Ser Emtn (Reg S) (Br) 3.609% 04Apr2029 4,500,000 34,126,405 0.13 CN Ping An Insur Oversea Ser Emtn (Reg) (Reg S) 2.85% 12Aug2031 9,243,000 59,100,476 0.23 CNAC HK Finbridge Co Ltd (Reg) (Reg S) 4.75% 19Jun2049 3,754,000 26,237,898 0.10 CNAC HK Finbridge Co Ltd (Regs) 4.125% 19Jul2027 1,800,000 13,764,971 0.05 Colombia Telecomunicacio Ser Regs (Regs) 4.95% 17Jul2030 2,340,000 14,442,753 0.06 Comision Federal De Elec Ser Regs (Reg S) 3.348% 09Feb2031 5,109,000 30,700,773 0.12 Comision Federal De Elec Ser Regs (Reg S) 4.677% 09Feb2051 2,612,000 13,798,782 0.05 Contempry Ruidng Develop (Reg) (Reg S) 1.5% 09Sep2026 5,366,000 37,233,385 0.14 COSCO Pacific Finance (Regs) 4.375% 31Jan2023 8,000,000 62,360,182 0.24 Country Garden Hldgs (Reg) (Reg S) 3.125% 22Oct2025 3,789,000 14,643,056 0.06 Country Garden Hldgs (Reg) (Reg S) 4.2% 06Feb2026 2,500,000 10,271,873 0.04 Country Garden Hldgs (Reg) (Reg S) 5.4% 27May2025 1,355,000 5,768,195 0.02 Country Garden Hldgs (Reg) (Regs) 5.125% 17Jan2025 2,491,000 10,577,236 0.04 Dah Sing Bank Ltd Ser Emtn (Reg) (Reg S) Var 02Nov2031 1,067,000 7,792,711 0.03 Dar Al-Arkan Sukuk Co 6.875% 26Feb2027 3,000,000 22,843,335 0.09 DBS Group Holdings Ltd Ser Gmtn (Reg) (Reg S) Var 10Mar2031 5,497,000 39,343,145 0.15 155 Schroder Asian Asset Income Fund Investment Portfolio (Unaudited) (Continued) 基金投资组合（未经审核）（续） As at 30th June 2022 截至二零二二年六月三十日 Currency 货币 Investments 投资项目 Holdings ?额数目 Fair value ??值 HK$ 港元 % of net asset value 占净资产百分比 LISTED DEBT SECURITIES (Continued) 上市债务证券（续） UNITED STATES DOLLAR (Continued) 美元（续） DBS Group Holdings Ltd Ser Gmtn (Reg) (Reg S) Var Perp 31Dec2049 7,000,000 52,117,402 0.20 DBS Group Holdings Ltd Ser Regs (Reg) Var 11Dec2028 7,000,000 55,380,548 0.21 Development Bank Philippines (Reg S) 2.375% 11Mar2031 2,200,000 13,594,841 0.05 DUA Capital Ltd (Reg) (Reg S) 2.78% 11May2031 4,000,000 25,729,647 0.10 Eastern Creation II Inve Ser Emtn (Reg) (Reg S) 1% 10Sep2023 417,000 3,181,490 0.01 Ecopetrol Sa (Reg) 4.625% 02Nov2031 250,000 1,490,920 0.01 Elect Global Inv Ltd (Reg) (Reg S) 4.85% Perp 31Dec2049 6,555,000 42,435,325 0.16 Empresa De Los Ferrocarr Ser Regs (Reg S) 3.068% 18Aug2050 1,235,000 5,856,717 0.02 Empresa De Transporte Me Ser Reg S (Reg) 5% 25Jan2047 4,300,000 28,591,018 0.11 Empresa De Transporte Me Ser Regs (Reg S) 4.7% 07May2050 2,305,000 14,978,750 0.06 ENN Energy Holdings Ltd Ser Regs (Reg) (Reg S) 4.625% 17May2027 3,358,000 26,715,533 0.10 Equate Petrochemical Bv Ser Regs (Reg) (Regs) 4.25% 03Nov2026 2,905,000 22,396,470 0.09 Export-Import Bk India Ser Regs (Reg S) 3.25% 15Jan2030 6,000,000 41,149,170 0.16 Export-Import Bk Thailnd Ser Emtn (Reg) (Reg S) 3.902% 02Jun2027 768,000 5,944,889 0.02 Fortune Star Bvi Ltd (Reg) (Reg S) 5% 18May2026 5,028,000 23,968,587 0.09 Foxconn Far East Ltd (Reg) (Reg S) 2.5% 28Oct2030 3,743,000 25,123,099 0.10 Galaxy Pipeline Assets Ser Regs (Reg S) 2.625% 31Mar2036 3,000,000 19,071,902 0.07 GC Treasury Centre Co Ser Regs (Reg S) 4.4% 30Mar2032 1,295,000 9,386,689 0.04 GC Treasury Centre Co Ser Regs (Reg S) 5.2% 30Mar2052 450,000 3,111,294 0.01 Globe Telecom Inc (Reg) (Reg S) 2.5% 23Jul2030 4,000,000 25,188,709 0.10 Globe Telecom Inc (Reg) (Reg S) 3% 23Jul2035 4,000,000 22,980,138 0.09 Globe Telecom Inc (Reg) (Reg S) Var Perp 31Dec2049 3,000,000 22,187,863 0.08 施罗德亚洲高息股债基金 156 Investment Portfolio (Unaudited) (Continued) 基金投资组合（未经审核）（续） As at 30th June 2022 截至二零二二年六月三十日 Currency 货币 Investments 投资项目 Holdings ?额数目 Fair value ??值 HK$ 港元 % of net asset value 占净资产百分比 LISTED DEBT SECURITIES (Continued) 上市债务证券（续） UNITED STATES DOLLAR (Continued) 美元（续） Gnl Quintero Sa Ser Regs (Reg) (Regs) 4.634% 31Jul2029 3,900,000 25,976,266 0.10 Great Wall Intl V (Reg) (Reg S) 2.375% 18Aug2030 7,000,000 42,613,207 0.16 Greenko Dutch Bv Ser Regs (Reg S) 3.85% 29Mar2026 4,381,000 28,339,904 0.11 Greenko Mauritius Ltd Ser Regs (Reg) (Reg S) 6.25% 21Feb2023 7,500,000 58,425,447 0.22 Greenko Power II Ltd Ser Regs (Reg S) 4.3% 13Dec2028 1,879,000 11,548,152 0.04 Greenko Solar Mauritius Ser Regs (Reg) (Reg S) 5.55% 29Jan2025 2,804,000 20,682,677 0.08 Grupo Bimbo Sab De Cv Ser Regs (Reg) Var Perp 29Dec2049 7,850,000 60,701,067 0.23 Grupo Televisa Sab (Reg) 5.25% 24May2049 2,000,000 15,448,392 0.06 GS Caltex Corp Ser Regs (Reg) (Reg S) 4.5% 05Jan2026 1,998,000 15,692,755 0.06 Guara Norte Sarl Ser Regs (Reg S) 5.198% 15Jun2034 1,108,000 6,616,870 0.03 Gz Mtr Fin BVI Ser Emtn (Reg) (Reg S) 1.507% 17Sep2025 5,978,000 43,340,929 0.17 Gz Mtr Fin BVI Ser Emtn (Reg) (Reg S) 2.31% 17Sep2030 6,000,000 39,051,916 0.15 Haitong Intl Securities (Reg) (Reg S) 3.125% 18May2025 4,590,000 34,957,037 0.13 Haitong Intl Securities (Reg) (Reg S) 3.375% 19Jul2024 3,000,000 23,293,083 0.09 Halcyon Agri Corp Ltd (Reg) (Reg S) Var Perp 31Dec2049 3,500,000 26,228,430 0.10 HDFC Bank Ltd Ser Regs (Reg S) Var Perp 31Dec2049 3,000,000 19,597,758 0.07 HKT Capital No 4 Ltd (Reg) (Regs) 3% 14Jul2026 2,039,000 15,389,614 0.06 HKT Capital No 6 Ltd (Reg) (Reg S) 3% 18Jan2032 2,835,000 18,966,138 0.07 Hong Kong (Govt of) Ser Regs (Reg) (Reg S) 2.375% 02Feb2051 7,000,000 39,178,134 0.15 HongKong Land Finance Ser Emtn (Reg) (Reg S) 2.25% 15Jul2031 2,180,000 14,356,531 0.05 HPHT Finance 21 II Ltd (Reg S) (Br) 1.5% 17Sep2026 3,739,000 26,388,021 0.10 157 Schroder Asian Asset Income Fund Investment Portfolio (Unaudited) (Continued) 基金投资组合（未经审核）（续） As at 30th June 2022 截至二零二二年六月三十日 Currency 货币 Investments 投资项目 Holdings ?额数目 Fair value ??值 HK$ 港元 % of net asset value 占净资产百分比 LISTED DEBT SECURITIES (Continued) 上市债务证券（续） UNITED STATES DOLLAR (Continued) 美元（续） HSBC Holdings Plc (Reg) Var Perp 29Mar2049 2,900,000 22,035,331 0.08 HSBC Holdings Plc Var 29Mar2033 2,700,000 19,569,325 0.07 Huarong Finance 2017 Co Ser Emtn (Reg) (Reg S) 4.25% 07Nov2027 3,000,000 20,539,392 0.08 Huarong Finance Ii Ser Emtn (Reg) (Regs) 4.875% 22/11/2026 4,000,000 28,837,541 0.11 Hyundai Capital America Ser Regs (Reg S) 3.5% 02Nov2026 8,000,000 59,648,873 0.23 Hyundai Motor Manu Indo Ser Emtn (Reg) (Reg S) 1.75% 06May2026 443,000 3,167,113 0.01 ICBCIL Finance Co Ltd Ser Emtn (Reg S) 3.625% 15Nov2027 5,000,000 38,250,703 0.15 ICTSI Treasury 5.875% 17Sep2025 8,000,000 66,021,099 0.25 Iindonesia(Rep of) Ser Regs (Reg) (Reg S) 3.85% 18Jul2027 1,500,000 11,563,454 0.04 Ind & Comm Bk Chn Macau (Reg) (Reg S) Var 12Sep2029 4,000,000 30,567,166 0.12 India Green Power Hold Ser Regs (Reg S) 4% 22Feb2027 10,000,000 61,500,471 0.23 Indian Railway Finance Ser Regs (Reg S) 3.249% 13Feb2030 6,000,000 40,962,350 0.16 Indofood Cbp Sukses Makm (Reg) (Reg S) 3.398% 09Jun2031 3,850,000 23,621,127 0.09 Indofood Cbp Sukses Makm (Reg) (Reg S) 3.541% 27Apr2032 1,500,000 9,219,633 0.04 Indonesia (Rep of) (Reg) 3.4% 18Sep2029 6,000,000 43,819,644 0.17 Indonesia (Rep of) (Reg) 3.5% 11Jan2028 3,000,000 22,517,270 0.09 Indonesia (Rep of) (Reg) 3.7% 30Oct2049 8,500,000 53,734,836 0.21 Indonesia (Rep of) 2.85% 14Feb2030 11,097,000 77,686,285 0.30 Indonesia (Rep of) 4.35% 08Jan2027 5,000,000 39,229,610 0.15 Indonesia (Rep of) Ser Regs (Reg S) 1.5% 09Jun2026 5,000,000 35,311,275 0.13 Indonesia (Rep of) Ser Regs (Reg S) 3.55% 09Jun2051 7,000,000 43,019,405 0.16 Indonesia (Rep Of) Ser Regs (Reg S) 4.7% 06Jun2032 6,000,000 46,358,760 0.18 Indonesia (Rep of) Ser Regs (Regs) 4.75% 08Jan2026 5,500,000 43,973,009 0.17 Indonesia (Rep of) Ser Regs 4.625% 15Apr2043 2,000,000 14,144,174 0.05 Inkia Energy Ltd Ser Regs (Reg) (Regs) 5.875% 09Nov2027 3,354,000 24,134,221 0.09 施罗德亚洲高息股债基金 158 Investment Portfolio (Unaudited) (Continued) 基金投资组合（未经审核）（续） As at 30th June 2022 截至二零二二年六月三十日 Currency 货币 Investments 投资项目 Holdings ?额数目 Fair value ??值 HK$ 港元 % of net asset value 占净资产百分比 LISTED DEBT SECURITIES (Continued) 上市债务证券（续） UNITED STATES DOLLAR (Continued) 美元（续） IOCHPE-Max/Max Wheels Mx Ser Regs (Reg S) 5% 07May2028 3,182,000 20,694,677 0.08 JMH Co Ltd (Reg) (Reg S) 2.5% 09Apr2031 2,611,000 17,488,682 0.07 Joy Trsr Assets Hld (Reg) (Reg S) 1.875% 17Nov2025 1,374,000 9,870,493 0.04 Joy Trsr Assets Hld (Reg) (Reg S) 2.75% 17Nov2030 743,000 4,753,425 0.02 JSW Hydro Energy Ltd Ser Regs (Reg) (Reg S) 4.125% 18May2031 3,000,000 17,275,820 0.07 Jsw Steel Ltd Ser Regs (Reg) (Reg S) 5.05% 05Apr2032 2,285,000 13,323,839 0.05 Kasikornbank Pcl Hk Ser Emtn (Reg S) Var Perp 31Dec2049 7,525,000 49,600,571 0.19 KB Kookmin Card Co Ltd (Reg) (Reg S) 4% 09Jun2025 828,000 6,444,907 0.02 Kia Corp Ser Regs (Reg S) 1.75% 16Oct2026 1,985,000 14,089,697 0.05 Kingdom of Bahrain Ser Regs (Reg) (Reg S) 5.45% 16Sep2032 2,202,000 14,557,717 0.06 Kodit Global 2022 (Reg) (Reg S) 3.619% 27May2025 3,179,000 24,708,697 0.09 Kookmin Bank Ser Regs (Reg) (Reg S) 2.5% 04Nov2030 4,000,000 26,556,747 0.10 Korearehabnresource (Reg) (Reg S) 4.125% 20Apr2027 3,290,000 25,469,879 0.10 Krung Thai Bank/Cayman (Reg S) Var Perp 31Dec2049 2,372,000 16,263,079 0.06 Kyobo Life Insurance Co Ser Regs (Reg S) Var Perp 31Dec2049 2,500,000 19,604,231 0.07 Lamar Funding Ltd Ser Regs (Reg) 3.958% 07May2025 4,500,000 33,588,367 0.13 Lenovo Group Ltd Ser Emtn (Reg S) 5.875% 24Apr2025 2,000,000 16,171,858 0.06 Lenovo Group Ltd Ser Regs (Reg S) 3.421% 02Nov2030 4,000,000 26,757,990 0.10 LG Chem Ltd Ser Regs (Reg S) 2.375% 07Jul2031 3,000,000 19,744,959 0.08 Li & Fung Ltd Ser Emtn (Reg) (Reg S) 4.375% 04Oct2024 4,000,000 30,289,227 0.12 Link Finance Cayman 2009 Ser Emtn (Reg) (Reg S) 2.75% 19Jan2032 3,415,000 23,618,099 0.09 LLPL Capital Pte Ltd Ser Regs (Reg) 6.875% 04Feb2039 3,989,000 25,435,546 0.10 159 Schroder Asian Asset Income Fund Investment Portfolio (Unaudited) (Continued) 基金投资组合（未经审核）（续） As at 30th June 2022 截至二零二二年六月三十日 Currency 货币 Investments 投资项目 Holdings ?额数目 Fair value ??值 HK$ 港元 % of net asset value 占净资产百分比 LISTED DEBT SECURITIES (Continued) 上市债务证券（续） UNITED STATES DOLLAR (Continued) 美元（续） Longfor Holdings Ltd (Reg) (Reg S) 3.95% 16Sep2029 4,980,000 29,699,136 0.11 Longfor Properties 3.875% 13Jul2022 8,000,000 62,713,138 0.24 Macquarie Bank Ltd Ser Regs (Reg S) Var 03Mar2036 4,000,000 24,918,978 0.10 MAF Global Sec Var Perp 29Dec2049 7,366,000 57,762,485 0.22 Malaysia Wakala Sukuk Ser Regs (Reg) (Reg S) 3.075% 28Apr2051 3,000,000 19,379,581 0.07 MC Brazil Dwnstrm Ser Regs (Reg) (Reg S) 7.25% 30Jun2031 3,000,000 18,770,179 0.07 Medco Bell Pte Ltd Ser Regs (Reg) (Reg S) 6.375% 30Jan2027 1,515,000 10,185,511 0.04 Medco Laurel Tree Ser Regs (Reg S) 6.95% 12Nov2028 2,000,000 13,116,036 0.05 Medco Oak Tree Pte Ltd Ser Regs (Reg) (Reg S) 7.375% 14May2026 4,023,000 28,805,424 0.11 Meituan Ser Regs (Reg) (Reg S) 3.05% 28Oct2030 1,600,000 9,356,101 0.04 Melco Resorts Finance Ser Regs (Reg) (Reg S) 5.25% 26Apr2026 1,628,000 9,028,998 0.03 Minejesa Capital Bv Ser Regs (Regs) 4.625% 10Aug2030 3,000,000 21,207,952 0.08 Minmetals Bounteous Fin (Reg) (Reg S) 4.2% 27Jul2026 10,000,000 78,360,427 0.30 Minmetals Bounteous Fina (Reg) (Regs) 4.75% 30Jul2025 3,200,000 25,528,978 0.10 Minor International Pcl (Reg) (Reg S) Var Perp 31Dec2049 3,495,000 25,299,646 0.10 MISC Capital Two Labuan Ser Regs (Reg S) 3.625% 06Apr2025 3,030,000 23,155,758 0.09 MTR Corp Ltd Ser Emtn (Reg) (Reg S) 1.625% 19Aug2030 2,452,000 16,103,233 0.06 Muang Thai Life Assuranc (Reg) (Reg S) Var 27Jan2037 2,776,000 19,620,504 0.07 Nan Fung Treasury III (Reg) (Reg S) 5% Perp 31Dec2049 4,119,000 28,927,820 0.11 Naver Corp (Reg) (Reg S) 1.5% 29Mar2026 6,569,000 46,711,027 0.18 NBK SPC Ltd Ser Regs (Reg) (Reg S) Var 15Sep2027 2,000,000 14,027,930 0.05 NBK Tier 2 Ltd (Reg S) Var 24Nov2030 2,558,000 18,341,245 0.07 Nemak Sab De Cv Ser Regs (Reg S) 3.625% 28Jun2031 2,196,000 12,061,125 0.05 施罗德亚洲高息股债基金 160 Investment Portfolio (Unaudited) (Continued) 基金投资组合（未经审核）（续） As at 30th June 2022 截至二零二二年六月三十日 Currency 货币 Investments 投资项目 Holdings ?额数目 Fair value ??值 HK$ 港元 % of net asset value 占净资产百分比 LISTED DEBT SECURITIES (Continued) 上市债务证券（续） UNITED STATES DOLLAR (Continued) 美元（续） Network I2I Ltd Ser Regs (Reg S) Var Perp 31Dec2049 2,935,000 19,289,767 0.07 Nippon Life Insurance Ser Regs (Reg S) Var 21Jan2051 10,000,000 63,664,659 0.24 Nomura Holdings Inc (Reg) 5.099% 03Jul2025 4,845,000 38,240,653 0.15 Nonghyup Bank Ser Regs (Reg) (Reg S) 4.25% 06Jul2027 1,887,000 14,816,523 0.06 NWD Finance (BVI) Ltd (Reg) (Reg S) Var Perp 31Dec2049 6,800,000 50,691,297 0.19 NWD Finance (BVI) Ltd (Reg) (Regs) 4.8% Perp 29Dec2049 4,277,000 25,593,928 0.10 NWD Mtn Ltd (Reg) (Reg S) 3.75% 14Jan2031 1,729,000 11,384,386 0.04 NWD Mtn Ltd Ser Emtn (Reg) (Reg S) 4.5% 19May2030 3,000,000 21,083,680 0.08 Oil & Gas Holding Ser Regs (Regs) 7.5% 25Oct2027 3,500,000 27,795,435 0.11 Oil India International (Reg) (Reg S) 4% 21Apr2027 4,000,000 30,173,563 0.12 Oil India Ltd (Reg) (Regs) 5.375% 17Apr2024 7,000,000 56,011,074 0.21 OQ SAOC Ser Regs (Reg S) (Br) 5.125% 06May2028 3,500,000 25,982,735 0.10 ORYX Funding Ltd Ser Regs (Reg S) 5.8% 03Feb2031 2,735,000 20,301,720 0.08 Oversea-Chinese Banking Ser Regs (Reg S) Var 10Sep2030 5,000,000 36,286,455 0.14 Panther Ventures Ltd (Reg) (Reg S) 3.5% Perp 31Dec2049 1,000,000 6,159,856 0.02 PCPD Capital (Reg) (Reg S) 5.125% 18Jun2026 1,000,000 7,402,420 0.03 Periama Holdings Llc/De (Reg) (Reg S) 5.95% 19Apr2026 6,000,000 42,277,248 0.16 Pertamina Persero Ser (Regs) 6.45% 30May2044 9,000,000 71,242,687 0.27 Pertamina Persero Ser Regs 5.625% 20May2043 5,000,000 36,233,174 0.14 Perusahaan Listrik Negar 5.25% 15May2047 5,000,000 32,639,977 0.12 Perusahaan Listrik Negar Ser Regs (Reg S) 4% 30Jun2050 2,906,000 15,901,381 0.06 161 Schroder Asian Asset Income Fund Investment Portfolio (Unaudited) (Continued) 基金投资组合（未经审核）（续） As at 30th June 2022 截至二零二二年六月三十日 Currency 货币 Investments 投资项目 Holdings ?额数目 Fair value ??值 HK$ 港元 % of net asset value 占净资产百分比 LISTED DEBT SECURITIES (Continued) 上市债务证券（续） UNITED STATES DOLLAR (Continued) 美元（续） Perusahaan Listrik Negar Ser Regs (Reg) (Reg S) 4.875% 17Jul2049 2,028,000 12,422,804 0.05 Perusahaan Penerbit Sbsn Indonesia Iii 4.4% 06Jun2027 1,350,000 10,533,795 0.04 Perusahaan Penerbit Sbsn Ser Regs (Reg) (Reg S) 4.15% 29Mar2027 8,000,000 61,833,966 0.24 Perusahaan Penerbit Sbsn Ser Regs (Reg) 4.45% 20Feb2029 9,000,000 70,104,180 0.27 Petronas Capital Ltd Ser Regs (Reg S) 2.48% 28Jan2032 15,000,000 100,376,537 0.38 Petronas Capital Ltd Ser Regs (Reg) (Reg S) 3.5% 21Apr2030 4,000,000 29,702,212 0.11 Philippines (Rep of) (Reg) 2.457% 05May2030 2,479,000 16,990,708 0.06 PLDT Inc (Reg) (Reg S) 3.45% 23Jun2050 3,900,000 23,411,375 0.09 Poly Real Estate Finance 3.95% 05Feb2023 1,000,000 7,838,868 0.03 Powerlong Real Estate (Reg S) 6.95% 23Jul2023 2,432,000 3,352,448 0.01 Powerlong Real Estate (Reg) (Reg S) 7.125% 08Nov2022 3,134,000 5,287,353 0.02 Prudential Plc (Reg) (Reg S) Var 03Nov2033 3,000,000 19,833,213 0.08 PT Pertamina (Persero) Ser Regs (Reg S) 4.7% 30Jul2049 4,800,000 31,377,768 0.12 PT Pertamina (Persero) Ser Regs (Reg) (Reg S) 1.4% 09Feb2026 3,656,000 25,572,539 0.10 PT Pertamina (Persero) Ser Regs (Reg) (Reg S) 2.3% 09Feb2031 3,656,000 23,475,701 0.09 PT Pertamina (Persero) Ser Regs (Reg) (Reg S) 3.65% 30Jul2029 1,716,000 12,487,027 0.05 PTTEP Treasury Center Co Ser Regs (Reg S) 3.903% 06Dec2059 424,000 2,671,966 0.01 PTTEP Treasury Center Co Ser Regs (Reg) (Reg S) 2.993% 15Jan2030 3,130,000 22,274,992 0.09 Radiance Holdings Grp (Reg) (Reg S) 7.8% 20Mar2024 1,670,000 8,845,474 0.03 Reliance Industries 6.25% 19Oct2040 1,800,000 15,683,941 0.06 Reliance Industries Ltd Ser Regs (Reg) (Reg S) 3.625% 12Jan2052 4,079,000 23,266,996 0.09 Reliance Industries Ltd Ser Regs 4.875% 10Feb2045 7,000,000 51,776,075 0.20 Renew Power Pvt Ltd Ser Regs (Reg) (Reg S) 5.875% 05Mar2027 4,000,000 28,759,072 0.11 施罗德亚洲高息股债基金 162 Investment Portfolio (Unaudited) (Continued) 基金投资组合（未经审核）（续） As at 30th June 2022 截至二零二二年六月三十日 Currency 货币 Investments 投资项目 Holdings ?额数目 Fair value ??值 HK$ 港元 % of net asset value 占净资产百分比 LISTED DEBT SECURITIES (Continued) 上市债务证券（续） UNITED STATES DOLLAR (Continued) 美元（续） Republic of Indonesia (Reg) 4.1% 24Apr2028 2,000,000 15,465,412 0.06 Republic of Indonesia (Reg) 5.35% 11Feb2049 4,000,000 30,720,181 0.12 Republic of Philippines (Reg) 1.648% 10Jun2031 4,331,000 27,350,595 0.10 Republic of Philippines (Reg) 2.65% 10Dec2045 13,614,000 74,111,653 0.28 Republic of Philippines (Reg) 3% 01Feb2028 4,500,000 33,452,207 0.13 Republic of Philippines (Reg) 3.75% 14Jan2029 4,400,000 33,624,470 0.13 Rizal Commercial Banking (Reg) (Reg S) Var Perp 31Dec2049 2,000,000 15,026,909 0.06 Sands China Ltd Ser Wi (Reg) 3.8% 08Jan2026 1,035,000 6,520,056 0.02 Sands China Ltd Ser Wi (Reg) 5.125% 08Aug2025 2,000,000 13,191,743 0.05 Santos Finance Ltd Ser Emtn (Br) (Reg S) 4.125% 14Sep2027 9,000,000 66,623,548 0.25 Scentre Group Trust 1/2 Ser Regs (Reg) (Reg S) 4.375% 28May2030 7,804,000 59,100,804 0.23 Shinhan Bank Ser Regs (Reg) (Reg S) 4% 23Apr2029 2,324,000 17,545,429 0.07 Shinhan Bank Ser Regs 3.875% 24Mar2026 16,000,000 123,505,406 0.47 Shinhan Financial Group Ser Regs (Reg) (Reg S) 1.35% 10Jan2026 7,000,000 50,531,309 0.19 Shriram Transport Fin Ser Regs (Reg S) 5.95% 24Oct2022 1,830,000 14,203,467 0.05 Siam Commercial Bank Cay Ser Gmtn (Reg) (Reg S) 4.4% 11Feb2029 6,000,000 47,043,328 0.18 SIHC International Capital (Reg) (Reg S) 4.35% 26Sep2023 2,000,000 15,793,478 0.06 Simpar Europe Sa Ser Regs (Reg) (Reg S) 5.2% 26Jan2031 4,066,000 24,696,127 0.09 Sinochem Offshore Capita Ser Emtn (Reg) (Reg S) 2.25% 24Nov2026 4,152,000 29,891,502 0.11 Sinopec Grp Dev 2018 Ser Regs (Reg S) 3.44% 12Nov2049 8,000,000 47,934,695 0.18 Sinopec Grp Overseas Dev Ser Regs (Reg) (Regs) 4.25% 03May2046 4,000,000 28,186,056 0.11 163 Schroder Asian Asset Income Fund Investment Portfolio (Unaudited) (Continued) 基金投资组合（未经审核）（续） As at 30th June 2022 截至二零二二年六月三十日 Currency 货币 Investments 投资项目 Holdings ?额数目 Fair value ??值 HK$ 港元 % of net asset value 占净资产百分比 LISTED DEBT SECURITIES (Continued) 上市债务证券（续） UNITED STATES DOLLAR (Continued) 美元（续） SK Battery America Inc (Reg) (Reg S) 1.625% 26Jan2024 2,000,000 15,064,418 0.06 SK Battery America Inc (Reg) (Reg S) 2.125% 26Jan2026 3,000,000 21,330,246 0.08 SK Hynix Inc Ser Regs (Reg) (Reg S) 1.5% 19Jan2026 2,409,000 17,010,345 0.07 SK Hynix Inc Ser Regs (Reg) (Reg S) 2.375% 19Jan2031 764,000 4,727,107 0.02 SMC Global Power Hldgs (Reg) (Reg S) Var Perp 31Dec2049 2,494,000 19,325,665 0.07 SPIC Lux Latam Re Ener Ser 5Yr (Reg S) 4.65% 30Oct2023 2,900,000 23,068,369 0.09 Star Energy Co Issue Ser Regs (Reg) (Reg S) 4.85% 14Oct2038 2,705,000 18,031,381 0.07 State Grid Europe Develo (Reg) (Reg S) 3.125% 07Apr2025 1,689,000 13,117,982 0.05 State Grid Overseas Inv Ser Emtn (Reg) (Reg S) 1.625% 05Aug2030 2,781,000 18,357,685 0.07 Studio City Co Ltd Ser Regs (Reg) (Reg S) 7% 15Feb2027 785,000 5,348,590 0.02 Summit Digitel Infrastr Ser Regs (Reg) (Reg S) 2.875% 12Aug2031 4,000,000 24,280,347 0.09 Sun Hung Kai Prop (Cap) Ser Emtn (Reg) (Reg S) 2.75% 13May2030 5,000,000 34,865,980 0.13 Sun Hung Kai Prop (Cap) Ser Emtn (Reg) (Reg S) 2.875% 21Jan2030 2,700,000 19,115,822 0.07 Sun Hung Kai Prop (Cap) Ser Emtn (Reg) (Reg S) 3.75% 25Feb2029 2,000,000 15,278,090 0.06 TCL Technology Invest (Reg) (Reg S) 1.875% 14Jul2025 1,483,000 10,831,803 0.04 Tencent Holdings Ltd Ser Regs (Reg S) 2.39% 03Jun2030 4,565,000 30,028,893 0.11 Tencent Holdings Ltd Ser Regs (Reg S) 3.24% 03Jun2050 2,567,000 13,925,403 0.05 Tencent Holdings Ltd Ser Regs (Reg S) 3.94% 22Apr2061 2,400,000 14,368,431 0.05 Tencent Holdings Ltd Ser Regs (Reg) (Regs) 3.595% 19Jan2028 14,493,000 108,121,437 0.41 ThaiOil Trsry Center Ser Regs (Reg S) 2.5% 18Jun2030 4,000,000 25,382,215 0.10 ThaiOil Trsry Center Ser Regs (Reg S) 3.75% 18Jun2050 2,000,000 10,587,803 0.04 施罗德亚洲高息股债基金 164 Investment Portfolio (Unaudited) (Continued) 基金投资组合（未经审核）（续） As at 30th June 2022 截至二零二二年六月三十日 Currency 货币 Investments 投资项目 Holdings ?额数目 Fair value ??值 HK$ 港元 % of net asset value 占净资产百分比 LISTED DEBT SECURITIES (Continued) 上市债务证券（续） UNITED STATES DOLLAR (Continued) 美元（续） Towngas Finance Ltd (Reg) (Reg S) Var Perp 31Dec2049 9,200,000 71,980,345 0.27 Trust F/1401 Ser Regs (Reg) (Reg S) 4.869% 15Jan2030 7,745,000 51,508,928 0.20 Trust F/1401 Ser Regs (Reg) (Reg S) 6.39% 15Jan2050 4,355,000 27,254,536 0.10 TSMC Arizona Corp (Reg) 3.125% 25Oct2041 839,000 5,416,564 0.02 TSMC Arizona Corp 3.25% 25Oct2051 1,182,000 7,462,885 0.03 TSMC Global Ltd Ser Regs (Reg S) 2.25% 23Apr2031 5,000,000 33,161,426 0.13 Ultratech Cement Ltd Ser Regs (Reg) (Reg S) 2.8% 16Feb2031 2,000,000 12,447,986 0.05 Unigel Luxembourg Sa Ser Regs (Reg S) 8.75% 01Oct2026 2,500,000 19,448,666 0.07 United Overseas Bank Ltd Ser Emtn (Reg) (Reg S) Var Perp 31Dec2049 4,304,000 33,340,806 0.13 United Overseas Bank Ltd Ser Gmtn (Reg) (Reg S) Var 16Mar2031 5,000,000 35,608,282 0.14 United Overseas Bank Ltd Ser Regs (Reg) (Reg S) Var 14Oct2031 3,228,000 22,857,662 0.09 United Overseas Bank Ltd Ser Regs (Reg) (Reg S) Var 15Apr2029 7,000,000 54,543,765 0.21 Vanke Real Estate HK Ser Emtn (Reg) (Reg S) 3.975% 09Nov2027 2,000,000 13,805,845 0.05 Vanke Real Estate HK Ser Emtn (Reg) (Reg S) 4.2% 07Jun2024 2,999,000 22,990,591 0.09 Vanke Real Estate HK Ser Emtn (Reg) (Reg S) 5.35% 11Mar2024 5,000,000 39,222,587 0.15 Vanke Real Estate HK Ser Emtn (Reg) (Reg S) Frn 25May2023 9,303,000 72,484,430 0.28 VM Holding SA Ser Regs 5.375% 04May2027 2,250,000 16,521,704 0.06 Weichai Intl Hk Energy (Reg) (Reg S) Var Perp 29Dec2049 7,000,000 54,978,635 0.21 Wheelock Mtn Bvi Ltd Ser Emtn (Reg) (Reg S) 2.375% 25Jan2026 10,000,000 73,682,625 0.28 Xiaomi Best Time Intl Ser Regs (Reg) (Reg S) 2.875% 14Jul2031 4,200,000 25,558,433 0.10 Xiaomi Best Time Intl Ser Regs (Reg) (Reg S) 4.1% 14Jul2051 1,864,000 9,848,503 0.04 Yan Gang Ltd (Reg) (Reg S) 1.9% 23Mar2026 3,000,000 21,653,156 0.08 165 Schroder Asian Asset Income Fund Investment Portfolio (Unaudited) (Continued) 基金投资组合（未经审核）（续） As at 30th June 2022 截至二零二二年六月三十日 Currency 货币 Investments 投资项目 Holdings ?额数目 Fair value ??值 HK$ 港元 % of net asset value 占净资产百分比 LISTED DEBT SECURITIES (Continued) 上市债务证券（续） UNITED STATES DOLLAR (Continued) 美元（续） Yanlord Land HK Co Ltd (Reg) (Reg S) 5.125% 20May2026 3,712,000 22,175,054 0.08 Yanlord Land HK Co Ltd (Reg) (Reg S) 6.8% 27Feb2024 750,000 5,134,848 0.02 Yieldking Investment Ltd Ser Emtn (Reg) (Reg S) 2.8% 18Aug2026 3,213,000 23,506,944 0.09 Zhongan Online P&C Insur (Reg) (Reg S) 3.125% 16Jul2025 7,025,000 50,428,409 0.19 UNLISTED/QUOTED DEBT SECURITIES 非上市╱挂牌债务证券 RENMINBI 人民币 22,232,755 0.08 Henderson Land Mtn Ltd Ser Emtn (Reg S) 3.3% 13May2023 19,000,000 22,232,755 0.08 UNITED STATES DOLLAR 美元 366,335,480 1.40 Embotelladora Andina Sa Ser Regs (Reg S) 3.95% 21Jan2050 4,705,000 28,180,775 0.11 Melco Resorts Finance Ser Regs (Reg) (Reg S) 5.625% 17Jul2027 1,400,000 7,379,939 0.03 NBN Co Ltd Ser Regs (Reg) (Reg S) 0.875% 08Oct2024 2,711,000 19,880,450 0.08 Prumo Participacoes E In Ser 144A (Reg) (Reg S) 7.5% 31Dec2031 7,508,000 45,338,288 0.17 Prumo Participacoes E In Ser 144A (Reg) 7.5% 31Dec2031 1,182,000 7,137,701 0.03 Scentre Group Trust 2 Ser Regs (Reg S) Var 24Sep2080-1 12,307,000 83,272,569 0.32 Us Treasury Bill 0% 15Dec2022 10,000,000 77,649,023 0.29 US Treasury Bill 0% 20Oct2022 12,500,000 97,496,735 0.37 TOTAL INVESTMENTS AT FAIR VALUE 投资总市值 24,342,512,414 92.89 OTHER NET ASSETS 其他净资产 1,863,016,696 7.11 NET ASSETS ATTRIBUTABLE TO UNITHOLDERS AS AT 30TH JUNE2022 截至二零二二年六月三十日净资产 26,205,529,110 100.00 TOTAL INVESTMENTS AND FINANCIAL DERIVATIVE INSTRUMENTS, AT COST 总投资及金融衍生工具以成本计 25,490,146,962 Note: Investments are accounted for on a trade date basis. 注：投资乃以交易日为基准。 施罗德亚洲高息股债基金 166 Investment Portfolio Movements (Unaudited) 投资组合变动（未经审核） For the year ended 30th June 2022 二零二二年六月三十日止年度 Holdings ?额数目 Country/Territory 国家╱地区 Investments 投资项目 Additions 增加 Disposals 减少 Bonus/Splits 红股╱分拆 LISTED EQUITIES 上市股票 AUSTRALIA ?大利亚 ANZ Banking Group Ltd 247,288 – – Ausnet Services Ord Npv – 45,780,267 – Australian Stock Exchange Ltd – 75,479 – BHP Group Ltd 483,455 292,509 – Brambles Ltd Ord Npv 149,338 – – Cochlear Limited 13,731 – – Coles Group Ltd Ord Npv 654,835 – – CSL Limited 56,793 – – CSL Ltd Ord Npv 14,695 14,695 – Endeavour Group Ltd/Australia Ord Npv – 108,997 – Fortescue Metals Group Limited 338,271 2,164,096 – Incitec Pivot Ltd Ord Npv 2,413,629 – – James Hardie Industries SE Receipt Npv 29,825 16,279 – National Australia Bank Ltd 87,018 539,462 – Newcrest Mining Limited 464,009 – – Resmed Inc Chess Depositary Interests (10 Cdi Reps 1 Ord Shs) 272,968 – – Rio Tinto Limited Ord Npv 215,378 112,354 – Spark Infrastructure Group Ord Npv – 23,048,573 – Stockland – 467,662 – Vicinity Centres – REIT – 4,479,073 – Westpac Banking Corporation 2,459,324 – – Woodside Energy Group Ltd 234,770 – – Woolworths Group Ltd Ord Npv – 108,997 – HONG KONG 香港 AIA Group Ltd 353,000 – – Alibaba Group Holding Ltd Ord USD.000003125 255,200 86,700 – Anhui Kouzi Distillery Co Ltd -A Cc Ord CNY1 – 111,305 – Anta Sports Products Ltd Ord HKD 0.1 373,000 306,400 – BOC Hong Kong Holdings Ltd Ord Npv 1,324,000 1,977,000 – BYD Co Ltd 102,500 – – C L P Holdings Limited 1,408,500 – – Chacha Food Co Ltd-A Szhk 176,251 159,900 – China Construction Bank H Shs Ord CNY1 5,570,000 – – China Mengniu Dairy Company Limited 937,000 – – China Mobile Ltd – 3,742,000 – China Pacific Insurance Gr Co Ltd H Shs 5,120,600 – – China Petroleum and Chemical Corporation-H – 18,698,000 – China Tourism Group Duty Free Corporation Limited – Cc Ord CNY1 98,500 628,286 – Fortune REIT Npv – 4,218,000 – Galaxy Entertainment Group Ltd Ord Hkd0.1 405,000 405,000 – Goertek Inc -A Ord Cny 1 Szhk 787,405 – – 167 Schroder Asian Asset Income Fund Investment Portfolio Movements (Unaudited) (Continued) 投资组合变动（未经审核）（续） For the year ended 30th June 2022 二零二二年六月三十日止年度 Holdings ?额数目 Country/Territory 国家╱地区 Investments 投资项目 Additions 增加 Disposals 减少 Bonus/Splits 红股╱分拆 LISTED EQUITIES (Continued) 上市股票（续） HONG KONG (Continued) 香港（续） Hk Electric Investments – Ss 1,475,000 2,534,000 – HKBN Ltd Ord HKD0.0001 – 3,018,500 – Hkt Trust & Hkt Ltd Ord HKD 0.0005 – 1,939,000 – Hsbc Hldgs Plc 1,730,000 – – Industrial and Commercial Bank of China H Shs Ord CNY1 30,583,000 – – JD.com Inc – Cl A Ord USD0.00002 53,905 – – Li Ning Co Ltd Ord HKD0.1 76,500 251,500 – Link REIT 2,068,100 145,000 – Longi Green Energy Technology Co Ltd Cc Ord Cny1.000000000 285,320 – – Longshine Technology Group-A Szhk Ord 907,900 – – Meituan Ord HKD.000010000 181,300 71,100 – Midea Group Co Ltd 368,480 399,400 – Ping An Insurance (Group) Company of China Limited H Shares HKD1 – 296,000 – Power Assets Holdings Ltd Ord HKD1 – 181,500 – Prudential Plc Ord HKD 5 120,950 – – Sands China Ltd Ord USD0.01 – 419,200 – Sany Heavy Industry Co Ltd– Cc 2,287,400 – – Shanghai Jahwa United Co Ord CNY1 Cc 214,600 295,100 – Swire Properties Ltd Ord HKD1 289,200 – – Techtronic Industries Co Ltd 26,000 – – Tencent Hldgs Ltd HKD0.0002 – 64,600 – Thunder Software Technolog-A Ord Cny 1 Szhk 233,700 233,700 – Toly Bread Co Ltd Cc Ord CNH1 1,074,850 679,000 – Tsingtao Brewery Co Ltd 'H' Shares 556,000 466,000 – Wuxi Apptec Co Ltd 398,300 – – Xiamen Faratronic Co Ltd Ord CNY 1 Cc – 110,200 – Yum China Holdings Inc Ord USD0.010000000 – 46,900 – Zhejiang Sanhua Co Ltd-A Ord Cny 1 Szhk 846,409 852,500 – Zijin Mining Group Company Limited H Shares 4,666,000 – – INDIA 印度 Bandhan Bank Ltd Ord Inr10.000000000 351,827 – – Bharti Airtel Ltd Ord INR5 (Demat) (Nse) 537,701 – – Bharti Airtel Ltd Rts Dec2049 40,077 40,077 – Brookfield India Real Estate REIT Ord Npv 1,206,364 – – Escorts Limited – 130,219 – HDFC Bank Limited Ord INR1 112,222 30,063 – Hindustan Petroleum Corp Ord 1,219,026 1,219,026 – ICICI Prudential Life Insurance Company Limited Ord Npv 759,454 – – 施罗德亚洲高息股债基金 168 Investment Portfolio Movements (Unaudited) (Continued) 投资组合变动（未经审核）（续） For the year ended 30th June 2022 二零二二年六月三十日止年度 Holdings ?额数目 Country/Territory 国家╱地区 Investments 投资项目 Additions 增加 Disposals 减少 Bonus/Splits 红股╱分拆 LISTED EQUITIES (Continued) 上市股票（续） INDIA (Continued) 印度（续） Infosys Ltd Ord INR5 – 166,874 – IRB Infrastructure – 3,724,552 – NTPC Ltd Ord INR10.000000000 3,202,249 – – Power Grid Corp of India Ltd Ord INR10.000000000 4,399,336 – – Powergrid Infra Invit Dm 4,364,845 – – Reliance Industries Ltd Ord INR10 57,589 – – Tech Mahindra Ltd Ord INR5 344,838 32,232 – Wipro Ltd Ord INR2.000000000 – 841,810 – Zomato Ltd Ord Inr1 105,175 105,175 – INDONESIA 印尼 Astra International Tbk Pt Ord IDR50 7,929,000 – – Bank Mandiri Persero Tbk Pt Ord IDR250 7,502,800 – – JAPAN 日本 Advance Residence Investment Corp REIT Npv 536 50 – AEON REIT Investment Corp REIT Npv 2,527 229 – Daiwa House REIT Investment Corp REIT Npv 983 89 – Daiwa Office Investment Corp REIT Npv 330 30 – Daiwa Securities Living Inve REIT Ord Npv 2,572 233 – Frontier Real Estate Investment Corporation 440 40 – Fukuoka REIT Corp Ord Npv 1,076 97 – GLP J-REIT Npv 2,299 206 – Invesco Office J-REIT Inc REIT Npv – 1,305 – Japan Excellent Inc REIT Npv 1,533 140 – Japan Hotel REIT Investment Ord Npv 3,283 324 – Japan Metropolitan Fund Investment Corporation Ord Npv 3,418 310 – Kenedix Office Investment Corporation Ord Npv 494 45 – Nippon Accommodations Fund Inc REIT 247 22 – Nippon Building Fund Inc 734 70 – Nomura Real Estate Master Fund – REIT 2,143 194 – Premier Investment Company Npv 2,258 205 – Sekisui House REIT Inc – REIT 1,910 173 – NEW ZEALAND 新西兰 Contact Energy Ltd 1,114,331 – – Spark New Zealand Ltd Ord Npv 2,313,066 – – SINGAPORE 新加坡 Ascendas Real Estate Investment Trust 2,599,400 616,300 – Capitaland Integrated Commercial Trust REIT Ord Npv 5,114,700 4,333,000 – DBS Group Holdings Ltd Ord Npv 794,200 – – 169 Schroder Asian Asset Income Fund Investment Portfolio Movements (Unaudited) (Continued) 投资组合变动（未经审核）（续） For the year ended 30th June 2022 二零二二年六月三十日止年度 Holdings ?额数目 Country/Territory 国家╱地区 Investments 投资项目 Additions 增加 Disposals 减少 Bonus/Splits 红股╱分拆 LISTED EQUITIES (Continued) 上市股票（续） SINGAPORE (Continued) 新加坡（续） Frasers Centrepoint Trust REIT Npv 2,505,100 1,512,500 – Mapletree Commercial Trust REIT Npv 5,098,900 – – Mapletree Industrial Trust REIT Npv 3,322,600 699,600 – Mapletree Logistics Trust Np Rts Dec2021 525,750 525,750 – Mapletree Logistics Trust REIT Npv 1,557,950 – – Mapletree North Asia Commercial REIT – 46,628,700 – Oversea-Chinese Banking Corp Ltd Ord SGD0.5 438,200 – – Singapore Telecommunications Ltd Ord Npv 4,273,000 – – Suntec REIT 5,801,600 1,015,600 – SOUTH KOREA 南韩 Hana Financial Holdings Ord Npv 335,379 – – LG Chemical Ord KRW5000 12,737 3,024 – LG Electronics Inc 33,513 91,650 – LG Energy Solution 5,185 5,185 – Lotte REIT Co Ltd Ord Npv – 467,496 – NAVER Corp Ord KRW100 13,654 23,131 – NCSoft Corporation 1,973 2,408 – POSCO Ord KRW5000 30,246 – – Samsung Electronics Co Ltd Ord KRW100 120,991 540,152 – SK Bioscience Co Ltd Ord KRW500.000000000 – 6,492 – SK Square Co Ltd Ord KRW500 97,588 97,588 – SK Telecom Company Limited 766,654 – – TAIWAN 台湾 ASE Technology Holding Co Ltd Ord TWD10 2,117,000 5,364,000 – ASUSTek Computer Inc – 114,000 – Giant Manufacturing Co Ltd Ord TWD10 635,000 – – Mediatek Inc – 572,000 – Nien Made Enterprise Co Ltd Ord Twd10 234,000 – – Novatek Microelectronics Corp Ltd 263,000 2,448,000 – Realtek Semiconductor Corp – 277,000 – Taiwan Semiconductor Mfg Co. Ltd 413,000 142,000 – THAILAND 泰国 Land and Houses Pcl Ord Nvdr THB1 3,639,500 – – UNITED STATES OF AMERICA 美国 DIDI Global Inc ADR (1 ADR Reps .2500 ORD Shrs) – 106,040 – ICICI Bank Limited Sponsored Adr (1 Adr Represents 2 Ordinary Shares) 60,175 56,985 – Vipshop Hldgs Ltd Sponsored Adr USD0.0001 – 215,183 – 施罗德亚洲高息股债基金 170 Investment Portfolio Movements (Unaudited) (Continued) 投资组合变动（未经审核）（续） For the year ended 30th June 2022 二零二二年六月三十日止年度 Holdings ?额数目 Country/Territory/Currency 国家╱地区╱货币 Investments 投资项目 Additions 增加 Disposals 减少 Bonus/Splits 红股╱分拆 UNLISTED INVESTMENT FUNDS 非上市投资基金 HONG KONG 香港 Schroder Umbrella Fund II – Schroder China Asset Income Fund – USD Class I Acc – 1,438,990 – LUxEMBOURG 卢森堡 Schroder International Selection Fund – Asian Equity Yield USD Class I Acc – 1,530,218 – LISTED DEBT SECURITIES 上市债务证券 HONG KONG DOLLAR 港元 Link 2019 Cb Ltd (Reg) (Reg S) 1.6% Conv 03Apr2024 – 20,000,000 – Standard Chartered Plc 4.35% 18Mar2026 25,000,000 – – RENMINBI 人民币 Bank of China/Hong Kong Ser Emtn (Reg) (Reg S) 2.8% 14Jan2023 – 4,650,000 – Chengdu Rail Transit Ser Mtn (Reg) 4.4% 06Mar2024 (Interbank) – 15,000,000 – China Development Bank (Regs) 4.3% 02Aug2032 – 4,000,000 – China Development Bk/HK Ser Emtn (Reg) (Reg S) 2.65% 18Jun2024 – 26,000,000 – China Resources Land Ltd Ser Mtn (Reg) 5.23% 04Apr2023 (Interbank) – 30,000,000 – Chongqing Rail Transit G Ser Mtn (Reg) 4.09% 20Sep2024 (Interbank) – 10,000,000 – Guangzhou Plc Trans Ser Inbk (Reg) Var 21Sep2026 (Interbank) – 30,000,000 – Nanjing Metro Ser Inbk (Reg) 3.98% 19Sep2024 (Interbank) – 5,000,000 – SH Powerlong I Var 27Aug2023(Interbank) – 20,000,000 – UNITED STATES DOLLAR 美元 AAC Technologies Holding (Reg) (Reg S) 3% 27Nov2024 3,500,000 – – Abu Dhabi Ports Co Pjsc Ser Emtn (Reg) (Reg S) 2.5% 06May2031 – 3,364,000 – Aegea Finance Sarl Ser Regs (Reg) (Reg S) 5.75% 10Oct2024 – 4,299,000 – Agile Group Holdings Ltd (Reg) (Reg S) 5.5% 17May2026 – 6,950,000 – 171 Schroder Asian Asset Income Fund Investment Portfolio Movements (Unaudited) (Continued) 投资组合变动（未经审核）（续） For the year ended 30th June 2022 二零二二年六月三十日止年度 Holdings ?额数目 Currency 货币 Investments 投资项目 Additions 增加 Disposals 减少 Bonus/Splits 红股╱分拆 LISTED DEBT SECURITIES (Continued) 上市债务证券（续） UNITED STATES DOLLAR (Continued) 美元（续） Agile Group Holdings Ltd (Reg) (Reg S) 5.5% 21Apr2025 1,000,000 1,000,000 – Agile Group Holdings Ltd (Reg) (Reg S) 6.05% 13Oct2025 – 2,000,000 – AI Candelaria Spain Slu Ser Regs (Reg) (Reg S) 5.75% 15Jun2033 – 250,000 – Airport Authority HK Ser Regs (Reg) (Reg S) 3.25% 12Jan2052 3,787,000 – – Airport Authority HK Ser Regs (Reg) (Reg S) 3.5% 12Jan2062 3,309,000 – – Alibaba Group Holding (Reg) 2.125% 09Feb2031 3,900,000 – – Alibaba Group Holding 3.15% 09Feb2051 2,853,000 – – APL Realty Hldg Pte Ltd 5.95% 02Jun2024 – 1,460,000 – Atento Luxco 1 Sa Ser Regs (Reg S) 8% 10Feb2026 – 1,618,000 – Axiata SPV2 Bhd Ser Emtn (Reg S) 2.163% 19Aug2030 4,500,000 – – Azure Power Energy Ltd Ser Regs (Reg) (Reg S) 3.575% 19Aug2026 2,500,000 – – Azure Power Energy Ltd Ser Regs (Regs) 5.5% 03Nov2022 – 4,200,000 – Baidu Inc (Reg) 2.375% 23Aug2031 3,000,000 – – Baidu Inc 4.875% 14Nov2028 1,800,000 – – Bank of East Asia Ltd Var 22Apr2032 3,847,000 – – BDO Unibank Inc Ser Emtn (Reg) (Reg S) 2.125% 13Jan2026 – 7,347,000 – Braskem Netherlands Ser Regs (Reg) (Reg S) Var 23Jan2081 – 8,229,000 – Burgan Bank (Reg S) Var Perp 31Dec2049 – 3,765,000 – CA Magnum Holdings Ser Regs (Reg) (Reg S) 5.375% 31Oct2026 472,000 472,000 – CBQ Finance Ltd Ser Emtn (Reg S) 2% 12May2026 – 6,532,000 – Celestial Dynasty Ltd (Reg S) 4.25% 27Jun2029 – 3,644,000 – Cemex Sab De Cv Ser Regs (Reg) (Reg S) Var Perp 31Dec2049 – 2,650,000 – Central Chn Real Estate (Reg) (Reg S) 7.25% 16Jul2024 – 2,000,000 – Central Chn Real Estate (Reg) (Reg S) 7.65% 27Aug2023 – 5,000,000 – Chalco HK Investment (Reg) (Reg S) Var Pepr 29Dec2049 – 4,500,000 – 施罗德亚洲高息股债基金 172 Investment Portfolio Movements (Unaudited) (Continued) 投资组合变动（未经审核）（续） For the year ended 30th June 2022 二零二二年六月三十日止年度 Holdings ?额数目 Currency 货币 Investments 投资项目 Additions 增加 Disposals 减少 Bonus/Splits 红股╱分拆 LISTED DEBT SECURITIES (Continued) 上市债务证券（续） UNITED STATES DOLLAR (Continued) 美元（续） Champion Path Holdings (Reg) (Reg S) 4.5% 27Jan2026 – 672,000 – Champion Path Holdings (Reg) (Reg S) 4.85% 27Jan2028 – 957,000 – China Aoyuan Group Ltd (Reg) (Reg S) 6.35% 08Feb2024 – 6,890,000 – China Aoyuan Group Ltd (Reg) (Reg S) 7.95% 19Feb2023 – 6,200,000 – China Aoyuan Group Ltd (Reg) (Reg S) 8.5% 23Jan2022 – 5,000,000 – China GRT Wall Intl III Ser Emtn (Reg) (Regs) 2.625% 27Oct2021 – 2,500,000 – China Hongqiao Group Ltd (Reg) (Reg S) 6.25% 08Jun2024 1,000,000 – – China Oil & Gas Group (Reg) (Reg S) 4.7% 30Jun2026 2,005,000 – – China Oil and Gas Group 4.625% 20Apr2022 – 900,000 – China SCE Grp Hldgs Ltd (Reg) (Reg S) 5.95% 29Sep2024 – 200,000 – China SCE Grp Hldgs Ltd (Reg) (Reg S) 6% 04Feb2026 – 2,500,000 – Cibanco Sa Ins De Banca Ser Regs (Reg) (Reg S) 4.375% 22Jul2031 3,949,000 2,074,000 – CIFI Holdings Group (Reg) (Reg S) 4.375% 12Apr2027 – 5,028,000 – CIFI Holdings Group (Reg) (Reg S) 5.25% 13May2026 – 1,000,000 – CIFI Holdings Group (Reg) (Reg S) 5.95% 20Oct2025 – 4,000,000 – CK Hutchison Capit 17 Var Perp 31Dec2049 – 2,175,000 – CK Hutchison Intntl 21 Ser Regs (Reg S) 2.5% 15Apr2031 – 3,496,000 – CN Ping An Insur Oversea Ser Emtn (Reg) (Reg S) 2.85% 12Aug2031 9,243,000 – – CNAC HK Finbridge Co Ltd (Regs) 4.125% 19Jul2027 1,800,000 – – Contempry Ruidng Develop (Reg) (Reg S) 1.5% 09Sep2026 5,366,000 – – Country Garden Hldgs (Reg) (Reg S) 3.125% 22Oct2025 – 1,500,000 – 173 Schroder Asian Asset Income Fund Investment Portfolio Movements (Unaudited) (Continued) 投资组合变动（未经审核）（续） For the year ended 30th June 2022 二零二二年六月三十日止年度 Holdings ?额数目 Currency 货币 Investments 投资项目 Additions 增加 Disposals 减少 Bonus/Splits 红股╱分拆 LISTED DEBT SECURITIES (Continued) 上市债务证券（续） UNITED STATES DOLLAR (Continued) 美元（续） Country Garden Hldgs (Reg) (Reg S) 3.875% 22Oct2030 – 3,641,000 – Country Garden Hldgs (Reg) (Reg S) 4.8% 06Aug2030 – 3,050,000 – Country Garden Hldgs (Reg) (Reg S) 5.125% 14Jan2027 – 3,081,000 – Dah Sing Bank Ltd Ser Emtn (Reg) (Reg S) Var 02Nov2031 1,067,000 – – Dar Al-Arkan Sukuk Co 6.875% 26Feb2027 3,000,000 – – DBS Group Holdings Ltd Ser Gmtn (Reg S) Var Perp 29Dec2049 – 2,713,000 – Development Bank Philippines (Reg S) 2.375% 11Mar2031 2,200,000 – – Ecopetrol Sa (Reg) 4.625% 02Nov2031 250,000 – – Elect Global Inv Ltd (Reg) (Reg S) 4.85% Perp 31Dec2049 2,000,000 – – Empresa De Transporte Me Ser Regs (Reg S) 3.65% 07May2030 – 1,272,000 – ENN Energy Holdings Ltd 4.625% 17May2027 3,358,000 – – Export-Import Bk Thailnd Ser Emtn (Reg) (Reg S) 3.902% 02Jun2027 768,000 – – Fortune Star Bvi Ltd (Reg) (Reg S) 5% 18May2026 775,000 – – Galaxy Pipeline Assets Ser Regs (Reg S) 2.625% 31Mar2036 3,000,000 – – GC Treasury Centre Co 4.4% 30Mar2032 1,295,000 – – GC Treasury Centre Co 5.2% 30Mar2052 450,000 – – GC Treasury Centre Co Ser Regs (Reg S) 2.98% 18Mar2031 – 3,500,000 – Genm Capital Labuan Ser Regs (Reg S) 3.882% 19Apr2031 – 1,731,000 – Globe Telecom Inc (Reg) (Reg S) Var Perp 31Dec2049 3,000,000 – – Globo Communicacoes Part Ser Regs (Regs) Stp 08June2025 – 670,000 – Greenko Power II Ltd Ser Regs (Reg S) 4.3% 13Dec2028 1,879,000 – – Grupo Kuo SAB de CV Ser Regs (Reg) (Regs) 5.75% 07Jul2027 – 990,000 – GS Caltex Corp Ser Regs (Reg) (Reg S) 4.5% 05Jan2026 1,998,000 – – 施罗德亚洲高息股债基金 174 Investment Portfolio Movements (Unaudited) (Continued) 投资组合变动（未经审核）（续） For the year ended 30th June 2022 二零二二年六月三十日止年度 Holdings ?额数目 Currency 货币 Investments 投资项目 Additions 增加 Disposals 减少 Bonus/Splits 红股╱分拆 LISTED DEBT SECURITIES (Continued) 上市债务证券（续） UNITED STATES DOLLAR (Continued) 美元（续） Haidilao International H (Reg) (Reg S) 2.15% 14Jan2026 – 708,000 – HDFC Bank Ltd Ser Regs (Reg S) Var Perp 31Dec2049 3,000,000 – – Health And Happiness H&H (Reg) (Reg S) 5.625% 24Oct2024 – 4,483,000 – HKT Capital No 6 Ltd (Reg) (Reg S) 3% 18Jan2032 2,835,000 – – Hong Kong (Govt of) Ser Regs (Reg) (Reg S) 2.375% 02Feb2051 7,000,000 – – HongKong Land Finance Ser Emtn (Reg) (Reg S) 2.25% 15Jul2031 2,180,000 – – HPHT Finance 21 II Ltd (Reg S) (Br) 1.5% 17Sep2026 3,739,000 – – HSBC Holdings Plc Var 29Mar2033 2,700,000 – – Huarong Finance 2017 Co (Reg) (Reg S) Frn 27Apr2022 – 12,800,000 – Huarong Finance 2017 Co 4.25% 07Nov2027 3,000,000 – – Huarong Finance 2017 Co Ser Emtn (Reg) (Regs) Frn 07Nov2022 – 7,000,000 – Huarong Finance 2019 Ser Emtn (Reg S) Frn 24Feb2025 – 3,515,000 – Huarong Finance Ii Ser Emtn (Reg) (Regs) 4.875% 22/11/2026 4,000,000 – – Hyundai Capital America 3.5% 02Nov2026 8,000,000 – – Ind & Comm Bk Chn Macau Var 12Sep2029 4,000,000 – – Indian Oil Corp Ltd (Reg) (Reg S) 4.75% 16Jan2024 – 4,000,000 – Indofood Cbp Sukses Ma 3.398% 09Jun2031 3,850,000 – – Indofood Cbp Sukses Ma 3.541% 27Apr2032 1,500,000 – – Indonesia (Rep Of) 4.7% 06Jun2032 6,000,000 – – Indonesia (Rep of) Ser Regs (Reg S) 2.55% 09Jun2031 – 6,253,000 – Indonesia (Rep of) Ser Regs (Reg S) 3.55% 09Jun2051 4,075,000 – – Indonesia (Rep of) Ser Regs 4.625% 15Apr2043 2,000,000 – – JMH Co Ltd (Reg) (Reg S) 2.875% 09Apr2036 – 1,550,000 – Jollibee Worldwide Pte L (Reg S) 4.75% 24Jun2030 – 3,000,000 – JSW Hydro Energy Ltd Ser Regs (Reg) (Reg S) 4.125% 18May2031 1,203,000 – – Jsw Steel Ltd Ser Regs (Reg) (Reg S) 5.05% 05Apr2032 2,285,000 – – 175 Schroder Asian Asset Income Fund Investment Portfolio Movements (Unaudited) (Continued) 投资组合变动（未经审核）（续） For the year ended 30th June 2022 二零二二年六月三十日止年度 Holdings ?额数目 Currency 货币 Investments 投资项目 Additions 增加 Disposals 减少 Bonus/Splits 红股╱分拆 LISTED DEBT SECURITIES (Continued) 上市债务证券（续） UNITED STATES DOLLAR (Continued) 美元（续） Kasikornbank Pcl Hk Ser Emtn (Reg S) Var Perp 31Dec2049 7,525,000 – – KB Kookmin Card Co Ltd 4% 09Jun2025 828,000 – – Kia Corp Ser Regs (Reg S) 1% 16Apr2024 – 1,325,000 – Kodit Global 2022 3.619% 27May2025 3,179,000 – – Korearehabnresource 4.125% 20Apr2027 3,290,000 – – KWG Group Holdings (Reg S) 7.875% 01Sep2023 3,500,000 6,500,000 – KWG Group Holdings (Reg) (Reg S) 6.3% 13Feb2026 – 2,069,000 – KWG Group Holdings (Reg) (Reg S) 7.4% 13Jan2027 – 4,000,000 – Kyobo Life Insurance Var Perp 31Dec2049 2,500,000 – – Lenovo Group Ltd Ser Regs (Reg S) 3.421% 02Nov2030 2,247,000 – – LG Chem Ltd Ser Regs (Reg S) 2.375% 07Jul2031 2,004,000 – – Link Finance Cayman 2009 Ser Emtn (Reg) (Reg S) 2.75% 19Jan2032 3,415,000 – – Logan Group Co Ltd (Reg) (Reg S) 4.25% 12Jul2025 – 5,000,000 – Logan Group Co Ltd (Reg) (Reg S) 4.85% 14Dec2026 – 1,746,000 – Logan Group Co Ltd (Reg) (Reg S) 5.25% 19Oct2025 – 3,058,000 – Malaysia Wakala Sukuk Ser Regs (Reg) (Reg S) 3.075% 28Apr2051 3,000,000 – – MC Brazil Dwnstrm Ser Regs (Reg) (Reg S) 7.25% 30Jun2031 3,896,000 896,000 – MDGH – GMTN BV Ser Regs (Reg) (Reg S) 2.5% 07Nov2024 3,000,000 3,000,000 – MDGH GMTN RSC Ltd Ser Emtn (Reg) (Reg S) 3.4% 07Jun2051 – 2,698,000 – MDGH GMTN RSC Ltd Ser Gmtn (Reg) (Reg S) 2.5% 03Jun2031 – 2,210,000 – Medco Laurel Tree Ser Regs (Reg S) 6.95% 12Nov2028 4,000,000 2,000,000 – Meituan Ser Regs (Reg) (Reg S) 3.05% 28Oct2030 1,600,000 – – Melco Resorts Finance 5.25% 26Apr2026 1,628,000 – – Metropolitan Bank & Trus Ser Emtn (Reg S) 2.125% 15Jan2026 – 6,905,000 – MGM China Holdings Ltd Ser Regs (Reg S) 4.75% 01Feb2027 – 2,138,000 – 施罗德亚洲高息股债基金 176 Investment Portfolio Movements (Unaudited) (Continued) 投资组合变动（未经审核）（续） For the year ended 30th June 2022 二零二二年六月三十日止年度 Holdings ?额数目 Currency 货币 Investments 投资项目 Additions 增加 Disposals 减少 Bonus/Splits 红股╱分拆 LISTED DEBT SECURITIES (Continued) 上市债务证券（续） UNITED STATES DOLLAR (Continued) 美元（续） MGM China Holdings Ltd Ser Regs (Reg S) 5.25% 18Jun2025 – 1,810,000 – Millicom Intl Cellular Ser Regs (Reg S) 4.5% 27Apr2031 3,623,000 3,623,000 – Millicom Intl Cellular Ser Regs (Reg) 6.625% 15Oct2026 – 3,954,000 – Minor International Pcl (Reg) (Reg S) Var Perp 31Dec2049 3,495,000 – – MISC Capital Two Labuan 3.625% 06Apr2025 3,030,000 – – Modern Land China Co Ltd (Reg) (Reg S) 11.5% 13Nov2022 – 2,800,000 – Modern Land China Co Ltd (Reg) (Reg S) 11.95% 04Mar2024 – 1,150,000 – Modern Land China Co Ltd (Reg) (Reg S) 9.8% 11Apr2023 – 1,282,000 – Muang Thai Life Assuranc (Reg) (Reg S) Var 27Jan2037 2,776,000 – – Nagacorp Ltd (Reg) (Reg S) 7.95% 06Jul2024 – 4,266,000 – NBK SPC Ltd Ser Regs (Reg) (Reg S) Var 15Sep2027 2,000,000 – – Nomura Holdings Inc 5.099% 03Jul2025 4,845,000 – – Nonghyup Bank 4.25% 06Jul2027 1,887,000 – – ORYX Funding Ltd Ser Regs (Reg S) 5.8% 03Feb2031 2,000,000 – – Panther Ventures Ltd (Reg) (Reg S) 3.5% Perp 31Dec2049 – 5,183,000 – PCPD Capital 5.125% 18Jun2026 1,000,000 – – Perusahaan Listrik Negar Ser Regs (Reg S) 3% 30Jun2030 – 3,571,000 – Perusahaan Penerbit Sbsn 4.4% 06Jun2027 1,350,000 – – Petronas Capital Ltd Ser Regs (Reg S) 2.48% 28Jan2032 2,500,000 – – Petronas Capital Ltd Ser Regs (Reg) (Reg S) 3.5% 21Apr2030 4,000,000 – – Powerlong Real Estate (Reg S) 6.95% 23Jul2023 – 1,409,000 – Powerlong Real Estate (Reg) (Reg S) 5.95% 30Apr2025 – 3,769,000 – Powerlong Real Estate (Reg) (Reg S) 6.25% 10Aug2024 – 4,559,000 – Prudential Plc (Reg) (Reg S) Var 03Nov2033 3,000,000 – – 177 Schroder Asian Asset Income Fund Investment Portfolio Movements (Unaudited) (Continued) 投资组合变动（未经审核）（续） For the year ended 30th June 2022 二零二二年六月三十日止年度 Holdings ?额数目 Currency 货币 Investments 投资项目 Additions 增加 Disposals 减少 Bonus/Splits 红股╱分拆 LISTED DEBT SECURITIES (Continued) 上市债务证券（续） UNITED STATES DOLLAR (Continued) 美元（续） PTTEP Treasury Center Co Ser Regs (Reg) (Reg S) 2.993% 15Jan2030 – 3,370,000 – Radiance Holdings Grp (Reg) (Reg S) 7.8% 20Mar2024 3,054,000 1,384,000 – Rede D’Or Finance Sarl Ser Regs (Reg) (Reg S) 4.5% 22Jan2030 – 2,600,000 – Reliance Industries Ltd 3.625% 12Jan2052 4,079,000 – – Renew Power Synthetic Ser Regs (Reg) (Reg S) 6.67% 12Mar2024 – 4,893,000 – Republic of Philippines (Reg) 1.648% 10Jun2031 6,531,000 8,731,000 – Republic of Philippines (Reg) 2.65% 10Dec2045 13,614,000 13,614,000 – Ronshine China (Reg) (Reg S) 10.5% 01Mar2022 – 4,586,000 – Ronshine China (Reg) (Reg S) 7.1% 25Jan2025 – 1,000,000 – Ronshine China (Reg) (Reg S) 8.1% 09Jun2023 – 1,000,000 – Ronshine China (Reg) (Reg S) 8.75% 25Oct2022 – 2,000,000 – Ronshine China (Reg) (Reg S) 8.95% 22Jan2023 – 1,600,000 – SA Global Sukuk Ltd Ser Regs (Reg) (Reg S) 1.602% 17Jun2026 – 6,817,000 – SA Global Sukuk Ltd Ser Regs (Reg) (Reg S) 2.694% 17Jun2031 – 1,067,000 – Sands China Ltd 3.8% 08Jan2026 1,035,000 – – Sands China Ltd 5.125% 08Aug2025 2,000,000 – – Sands China Ltd Ser Regs (Reg S) 2.85% 08Mar2029 1,108,000 1,108,000 – Sands China Ltd Ser Regs (Reg S) 3.25% 08Aug2031 1,097,000 1,097,000 – Santos Finance Ltd Ser Emtn (Br) (Reg S) 4.125% 14Sep2027 – 3,736,000 – Senaat Sukuk Limited (Reg S) 4.76% 05Dec2025 – 2,625,000 – Shimao Group Hldgs Ltd (Reg S) (Reg) 5.6% 15Jul2026 – 8,898,000 – Shimao Group Hldgs Ltd (Reg) (Reg S) 4.6% 13Jul2030 – 1,423,000 – Shimao Group Holdings Lt (Reg) (Reg S) 3.45% 11Jan2031 – 9,000,000 – Shimao Group Holdings Lt (Reg) (Reg S) 3.975% 16Sep2023 2,250,000 2,250,000 – Shimao Group Holdings Lt (Reg) (Reg S) 5.2% 16Jan2027 2,080,000 2,080,000 – Shriram Transport Fin 5.95% 24Oct2022 1,830,000 – – 施罗德亚洲高息股债基金 178 Investment Portfolio Movements (Unaudited) (Continued) 投资组合变动（未经审核）（续） For the year ended 30th June 2022 二零二二年六月三十日止年度 Holdings ?额数目 Currency 货币 Investments 投资项目 Additions 增加 Disposals 减少 Bonus/Splits 红股╱分拆 LISTED DEBT SECURITIES (Continued) 上市债务证券（续） UNITED STATES DOLLAR (Continued) 美元（续） Sinochem Offshore Capita Ser Emtn (Reg) (Reg S) 2.25% 24Nov2026 4,152,000 – – Sinosing Serv P L (Reg) (Reg S) 2.625% 20Feb2030 – 3,301,000 – Softbank Group Corp (Reg) (Regs) Var Perp 29Dec2049 – 849,000 – State Grid Europe Deve 3.125% 07Apr2025 1,689,000 – – Studio City Co Ltd 7% 15Feb2027 785,000 – – Studio City Finance Ltd 6% 15Jul2025 1,400,000 1,400,000 – Studio City Finance Ltd Ser May (Reg) (Reg S) 5% 15Jan2029 – 2,333,000 – Studio City Finance Ltd Ser Regs (Reg) (Regs) 5% 15Jan2029 2,333,000 2,333,000 – Summit Digitel Infrastr Ser Regs (Reg) (Reg S) 2.875% 12Aug2031 4,000,000 – – Sunac China Holdings Ltd (Reg) (Reg S) 5.95% 26Apr2024 – 1,400,000 – Sunac China Holdings Ltd (Reg) (Reg S) 6.5% 09Jul2023 – 1,000,000 – Sunac China Holdings Ltd (Reg) (Reg S) 6.5% 26Jan2026 – 2,000,000 – Sunac China Holdings Ltd (Reg) (Reg S) 6.65% 03Aug2024 – 1,600,000 – Sunac China Holdings Ltd (Reg) (Reg S) 7.35% 19Jul2021 – 3,000,000 – Sunac China Holdings Ltd (Reg) (Reg S) 7.5% 01Feb2024 – 4,230,000 – Sunac China Holdings Ltd 7% 09Jul2025 – 2,317,000 – Tencent Holdings Ltd 3.94% 22Apr2061 2,400,000 – – Times China Hldg Ltd (Reg) (Reg S) 5.75% 14Jan2027 – 3,750,000 – Times China Hldg Ltd (Reg) (Reg S) 6.75% 08Jul2025 – 5,919,000 – Times China Hldg Ltd (Reg) (Reg S) 6.75% 16Jul2023 1,000,000 3,140,000 – Trust F/1401 Ser Regs (Reg) (Reg S) 6.39% 15Jan2050 – 5,000,000 – TSMC Arizona Corp (Reg) 3.125% 25Oct2041 839,000 – – TSMC Arizona Corp 3.25% 25Oct2051 1,182,000 – – Ultratech Cement Ltd Ser Regs (Reg) (Reg S) 2.8% 16Feb2031 – 4,000,000 – 179 Schroder Asian Asset Income Fund Investment Portfolio Movements (Unaudited) (Continued) 投资组合变动（未经审核）（续） For the year ended 30th June 2022 二零二二年六月三十日止年度 Holdings ?额数目 Currency 货币 Investments 投资项目 Additions 增加 Disposals 减少 Bonus/Splits 红股╱分拆 LISTED DEBT SECURITIES (Continued) 上市债务证券（续） UNITED STATES DOLLAR (Continued) 美元（续） Vanke Real Estate HK Ser Emtn (Reg) (Reg S) 3.5% 12Nov2029 – 3,000,000 – Vanke Real Estate HK Ser Emtn (Reg) (Reg S) 3.975% 09Nov2027 – 4,800,000 – West China Cemenet Ltd (Reg) (Regs) 4.95% 08Jul2026 1,644,000 3,000,000 – Westwood Grp Hold Ltd Ser Emtn (Reg) (Reg S) 3.8% 20Jan2031 – 2,060,000 – WYNN Macau Ltd Ser Regs (Reg) (Reg S) 5.625% 26Aug2028 – 1,460,000 – Xiaomi Best Time Intl Ser Regs (Reg) (Reg S) 2.875% 14Jul2031 4,200,000 – – Xiaomi Best Time Intl Ser Regs (Reg) (Reg S) 4.1% 14Jul2051 1,864,000 – – Yango Justice Intl (Reg) (Regs) 7.5% 15Apr2024 – 1,113,000 – Yanlord Land HK Co Ltd (Reg) (Reg S) 5.125% 20May2026 2,000,000 2,083,000 – Yieldking Investment Ltd Ser Emtn (Reg) (Reg S) 2.8% 18Aug2026 3,213,000 – – Yuzhou Group (Reg) (Reg S) 7.85% 12Aug2026 – 1,789,000 – Yuzhou Properties Co Ltd (Reg) (Reg S) 8.3% 27May2025 – 3,246,000 – Zhenro Properties Group (Reg) (Reg S) 5.95% 18Nov2021 – 1,147,000 – Zhenro Properties Group (Reg) (Reg S) 7.35% 05Feb2025 – 2,078,000 – Zhenro Properties Group (Reg) (Reg S) 7.875% 14Apr2024 – 3,500,000 – Zhenro Properties Group (Reg) (Reg S) 8.3% 15Sep2023 – 4,666,000 – Zhenro Properties Group (Reg) (Reg S) 9.15% 06May2023 – 700,000 – Zhongliang Holdings (Reg) (Reg S) 7.5% 31Jan2022 – 1,570,000 – Zhongliang Holdings (Reg) (Reg S) 9.5% 29Jul2022 – 2,364,000 – 施罗德亚洲高息股债基金 180 Investment Portfolio Movements (Unaudited) (Continued) 投资组合变动（未经审核）（续） For the year ended 30th June 2022 二零二二年六月三十日止年度 Holdings ?额数目 Currency 货币 Investments 投资项目 Additions 增加 Disposals 减少 Bonus/Splits 红股╱分拆 UNLISTED/QUOTED DEBT SECURITIES 非上市╱挂牌债务证券 UNITED STATES DOLLAR 美元 Melco Resorts Finance 5.625% 17Jul2027 1,400,000 – – NBN Co Ltd Ser Regs (Reg) (Reg S) 0.875% 08Oct2024 2,711,000 – – Prumo Participacoes E In Ser 144A (Reg) 7.5% 31Dec2031 – 2,337,000 – US Treasury Bill 0% 03Mar2022 6,000,000 6,000,000 – US Treasury Bill 0% 15Dec2022 10,000,000 – – US Treasury Bill 0% 19May2022 27,000,000 27,000,000 – US Treasury Bill 0% 20Oct2022 12,500,000 – – US Treasury Bill 0% 27Jan2022 60,000,000 60,000,000 – US Treasury Bill 0% 28Apr2022 29,000,000 29,000,000 – US Treasury Bill 0% 29Jul2021 – 4,000,000 – 181 Schroder Asian Asset Income Fund Details in Respect of Financial Derivative Instruments (Unaudited) 金融衍生工具的详情（未经审核） As at 30th June 2022 截至二零二二年六月三十日 (a) Foreign exchange forward contracts As at 30th June 2022, the Fund held outstanding foreign exchange forward cont ract s wit h The Hongkong and Shanghai Banking Corporation Limited, Hong Kong, Goldman Sachs Intl, London, BNP Paribas and Standard Chartered Bank, London with details as shown in note 5. (b) Futures As at 30th June 2022, the Fund held futures with UBS AG, London with details as shown in note 5. (a) 远期外汇合约 截至二零二二年六月三十日，本基金持有交 易对手为The Hongkong and Shanghai Banking Corporation Limited, Hong Kong, Goldman Sachs Intl, London, BNP Paribas 及Standard Chartered Bank, London的远期外汇合约，详情请参阅?释 5。 (b) 期货 截至二零二二年六月三十日，本基金持有交 易对手为UBS AG, London的期货，详情请 参阅?释5。 施罗德亚洲高息股债基金 182 下表呈列二零二二年六月三十日止年度用于任何 目的之金融衍生工具的最低、最高和平均总体风 险承担所占本基金的净资产百份比： 下表呈列二零二二年六月三十日止年度衍生工具 的最低、最高和平均风险承担净额所占本基金的 净资产百份比： Information on Exposure Arising from Financial Derivative Instruments (Unaudited) 有关金融衍生工具所产生的风险承担的资料（未经审核） For the year ended 30th June 2022 二零二二年六月三十日止年度 The following table shows the lowest, highest and average gross exposure arising from the use of financial derivative instruments for any purpose as a proportion to the Fund’s total net asset value for the year ended 30th June 2022: 2022 二零二二年 % of net asset value 占净资产百份比 Lowest gross exposure 最低总体风险承担 99.48% Highest gross exposure 最高总体风险承担 361.39% Average gross exposure 平均总体风险承担 148.02% The following table shows the lowest, highest and average net exposure arising from the use of financial derivative instruments as a proportion to the Fund’s total net asset value for the year ended 30th June 2022: 2022 二零二二年 % of net asset value 占净资产百份比 Lowest net exposure 最低风险承担净额 3.89% Highest net exposure 最高风险承担净额 37.25% Average net exposure 平均风险承担净额 19.23% 183 Schroder Asian Asset Income Fund Holdings of Collateral (Unaudited) 所持有的抵押品（未经审核） As at 30th June 2022 截至二零二二年六月三十日 Collateral provider 提供抵押品对手 Nature of the collateral 抵押品的 性质 Credit rating 信贷 评级 Rating agencies 评级机构 Maturity tenor 到期日 Currency denomination 计值货币 % of net asset value covered by collateral 抵押品担保占 资产值百分比 Value of the collateral 抵押品价值 HK$ 港元 Goldman Sachs Intl, London Cash collateral 现金抵押品 N/A 不适用 N/A 不适用 N/A 不适用 USD 美元 0.01% 3,609,597 0.01% 3,609,597 Custody/Safe Keeping Arrangement 托管／保管安排 Custodians of Collateral 抵押品保管人 Amount of collateral received/held 收取／持有抵押品的金额 Proportion of collateral posted by the scheme 计划提供并存放于 独立帐户所占比例 HK$ 港元 % Segregated accounts 独立帐户 The Hongkong and Shanghai Banking Corporation Limited, Hong Kong 3,609,597 100% 施罗德亚洲高息股债基金 184 2022 二零二二年 2021 二零二一年 2020 二零二零年 Net assets 净资产 HK$港元26,205,529,110 HK$港元31,351,182,396 HK$港元29,377,442,901 Net asset value per unit 每?额净资产 HKD Class A Accumulation 港元A类别累积?额 HK$港元152.8870 HK$港元174.1296 HK$港元146.6570 HKD Class A Distribution 港元A类别收息?额 HK$港元87.6457 HK$港元104.7830 HK$港元92.5558 HKD Class C Accumulation 港元C类别累积?额 HK$港元165.5238 HK$港元187.1604 HK$港元156.4946 HKD Class C Distribution 港元C类别收息?额 HK$港元94.9226 HK$港元112.6629 HK$港元98.7982 HKD Class X Accumulation 港元X类别累积?额 HK$港元152.5745 HK$港元173.7644 HK$港元146.3287 HKD Class X Distribution 港元X类别收息?额 HK$港元131.5873 HK$港元157.3165 HK$港元138.9591 USD Class A Accumulation 美元A类别累积?额 US$美元15.1719 US$美元17.4604 US$美元14.7348 USD Class A Distribution 美元A类别收息?额 US$美元8.6981 US$美元10.5074 US$美元9.2998 USD Class C Accumulation 美元C类别累积?额 US$美元14.6906 US$美元16.7844 US$美元14.0621 USD Class C Distribution 美元C类别收息?额 US$美元9.0768 US$美元10.8858 US$美元9.5652 USD Class I Accumulation 美元I类别累积?额 US$美元15.4479 US$美元17.5256 US$美元14.5809 USD Class I Distribution 美元I类别收息?额 US$美元11.1772 US$美元13.3104 US$美元11.6165 USD Class X Accumulation 美元X类别累积?额 US$美元15.1256 US$美元17.4081 US$美元14.6900 USD Class X Distribution 美元X类别收息?额 US$美元13.0589 US$美元15.7753 US$美元13.9618 AUD Hedged Class A Distribution 澳元对冲A类别收息?额 AU$澳元7.9273 AU$澳元9.6310 AU$澳元8.5850 AUD Hedged Class C Distribution 澳元对冲C类别收息?额 AU$澳元8.2745 AU$澳元9.9922 AU$澳元8.8385 RMB Hedged Class A Distribution 人民币对冲A类别收息?额 RMB人民币81.8716 RMB人民币98.8772 RMB人民币87.5294 RMB Hedged Class M Accumulation 人民币对冲M类别累积?额 RMB人民币127.2839 RMB人民币143.0670 RMB人民币118.4884 GBP Hedged Class A Accumulation 英镑对冲A类别累积?额 GBP英镑10.3783 GBP英镑11.9846 GBP英镑10.1036 GBP Hedged Class A Distribution 英镑对冲A类别收息?额 GBP英镑8.2533 GBP英镑9.9931 GBP英镑8.8607 Performance Table (Unaudited) 业绩表（未经审核） For the year ended 30th June 2022 二零二二年六月三十日止年度 185 Schroder Asian Asset Income Fund PERFORMANCE RECORD FOR THE PAST 10 YEARS/YEAR OF INCEPTION 过去十年╱自成立日起之业绩记录 HKD Class A 港元A类别 Highest issue price per unit 每?额最高认购价 Lowest redemption price per unit 每?额最低赎回价 Accumulation Units 累积?额 Distribution Units 收息?额 Accumulation Units 累积?额 Distribution Units 收息?额 HK$港元 HK$港元 HK$港元 HK$港元 2022二零二二年 175.2012 105.2748 152.4378 87.7722 2021二零二一年 175.3150 107.6054 148.3878 92.3064 2020二零二零年 164.6586 107.6833 125.6571 80.5490 2019二零一九年 161.2431 107.1413 142.9249 97.8865 2018二零一八年 156.0361 111.1475 144.5942 102.6624 2017二零一七年 146.29 107.47 132.20 99.66 2016二零一六年 135.62 105.16 122.25 96.04 2015二零一五年 135.51 110.50 126.99 104.78 2014二零一四年 126.95 107.79 113.69 99.91 2013二零一三年 127.38 114.19 104.65 98.52 HKD Class C 港元C类别 Highest issue price per unit 每?额最高认购价 Lowest redemption price per unit 每?额最低赎回价 Accumulation Units 累积?额 Distribution Units 收息?额 Accumulation Units 累积?额 Distribution Units 收息?额 HK$港元 HK$港元 HK$港元 HK$港元 2022二零二二年 188.4431 113.2254 165.0113 95.0444 2021二零二一年 188.2143 115.3923 158.3864 98.7704 2020二零二零年 175.1304 114.1257 133.8234 85.8131 2019二零一九年 170.8102 113.5354 150.6831 103.2351 2018二零一八年 163.6002 116.5706 150.9937 108.0034 2017二零一七年 152.74 112.04 137.41 103.62 2016二零一六年 140.58 108.31 126.32 99.27 2015二零一五年 139.27 113.47 130.01 107.86 2014二零一四年 129.69 110.16 115.45 101.86 2013二零一三年 129.06 115.74 105.43 99.23 Performance Table (Unaudited) (Continued) 业绩表（未经审核）（续） For the year ended 30th June 2022 二零二二年六月三十日止年度 施罗德亚洲高息股债基金 186 Performance Table (Unaudited) (Continued) 业绩表（未经审核）（续） For the year ended 30th June 2022 二零二二年六月三十日止年度 PERFORMANCE RECORD FOR THE PAST 10 YEARS/YEAR OF INCEPTION (CONTINUED) 过去十年╱自成立日起之业绩记录（续） HKD Class X 港元X类别 Highest issue price per unit 每?额最高认购价 Lowest redemption price per unit 每?额最低赎回价 Accumulation Units 累积?额 Distribution Units 收息?额 Accumulation Units 累积?额 Distribution Units 收息?额 HK$港元 HK$港元 HK$港元 HK$港元 2022二零二二年 174.8360 158.0548 152.1257 131.7771 2021二零二一年 174.9385 161.5539 148.0571 138.5847 2020二零二零年 164.2859 161.7552 125.3707 120.9327 2019二零一九年 160.9740 160.9562 142.8836 154.8867 USD Class A 美元A类别 Highest issue price per unit 每?额最高认购价 Lowest redemption price per unit 每?额最低赎回价 Accumulation Units 累积?额 Distribution Units 收息?额 Accumulation Units 累积?额 Distribution Units 收息?额 US$美元 US$美元 US$美元 US$美元 2022二零二二年 17.5466 10.5539 15.1215 8.7072 2021二零二一年 17.6095 10.8091 14.9031 9.2695 2020二零二零年 16.5064 10.7557 12.6162 8.0879 2019二零一九年 16.0719 10.6793 14.1930 9.7206 2018二零一八年 15.5424 11.0723 14.4143 10.1864 2017二零一七年 14.60 10.78 13.27 10.00 2016二零一六年 13.61 10.57 12.17 9.56 2015二零一五年 13.61 11.09 12.74 10.52 2014二零一四年 12.75 10.83 11.42 10.02 2013二零一三年 12.78 11.46 10.51 9.89 187 Schroder Asian Asset Income Fund PERFORMANCE RECORD FOR THE PAST 10 YEARS/YEAR OF INCEPTION (CONTINUED) 过去十年╱自成立日起之业绩记录（续） USD Class C 美元C类别 Highest issue price per unit 每?额最高认购价 Lowest redemption price per unit 每?额最低赎回价 Accumulation Units 累积?额 Distribution Units 收息?额 Accumulation Units 累积?额 Distribution Units 收息?额 US$美元 US$美元 US$美元 US$美元 2022二零二二年 16.8790 10.9372 14.6395 9.0850 2021二零二一年 16.8895 11.1688 14.2272 9.5571 2020二零二零年 15.7008 10.9833 12.0165 8.3023 2019二零一九年 15.2260 10.9038 13.3816 9.8775 2018二零一八年 14.5735 11.1889 13.4612 10.0577 2017二零一七年 13.63 10.79 12.33 10.03 2016二零一六年 12.62 10.43 11.25 10.22 2015二零一五年 12.51 – 11.67 – 2014二零一四年 11.65 – 10.37 – 2013二零一三年 11.58 – 10.00 – USD Class I 美元I类别 Highest issue price per unit 每?额最高认购价 Lowest redemption price per unit 每?额最低赎回价 Accumulation Units 累积?额 Distribution Units 收息?额 Accumulation Units 累积?额 Distribution Units 收息?额 US$美元 US$美元 US$美元 US$美元 2022二零二二年 17.6363 13.3772 15.3917 11.1854 2021二零二一年 17.6289 13.6206 14.7566 11.6339 2020二零二零年 16.2284 13.2471 12.4362 10.0636 2019二零一九年 15.6751 13.1495 13.7118 11.8565 2018二零一八年 14.8534 13.3584 13.6661 12.3645 2017二零一七年 13.83 12.81 12.47 11.87 2016二零一六年 12.30 12.72 11.21 11.30 2015二零一五年 12.51 – 12.01 – Performance Table (Unaudited) (Continued) 业绩表（未经审核）（续） For the year ended 30th June 2022 二零二二年六月三十日止年度 施罗德亚洲高息股债基金 188 PERFORMANCE RECORD FOR THE PAST 10 YEARS/YEAR OF INCEPTION (CONTINUED) 过去十年╱自成立日起之业绩记录（续） USD Class X 港元X类别 Highest issue price per unit 每?额最高认购价 Lowest redemption price per unit 每?额最低赎回价 Accumulation Units 累积?额 Distribution Units 收息?额 Accumulation Units 累积?额 Distribution Units 收息?额 US$美元 US$美元 US$美元 US$美元 2022二零二二年 17.4938 15.8451 15.0753 13.0726 2021二零二一年 17.5558 16.2283 14.8575 13.9164 2020二零二零年 16.4546 16.1497 12.5771 12.1422 2019二零一九年 16.0357 16.0362 14.1890 15.3578 AUD Hedged Class A 澳元对冲A类别 Highest issue price per unit 每?额最高认购价 Lowest redemption price per unit 每?额最低赎回价 Distribution Units 收息?额 Distribution Units 收息?额 AU$澳元 AU$澳元 2022二零二二年 9.6729 7.9343 2021二零二一年 9.9270 8.5424 2020二零二零年 10.0087 7.4834 2019二零一九年 9.9319 9.0619 2018二零一八年 10.3302 9.4942 2017二零一七年 10.10 9.36 2016二零一六年 9.93 8.98 2015二零一五年 10.43 9.88 2014二零一四年 10.17 9.40 2013二零一三年 10.77 9.59 Performance Table (Unaudited) (Continued) 业绩表（未经审核）（续） For the year ended 30th June 2022 二零二二年六月三十日止年度 189 Schroder Asian Asset Income Fund Performance Table (Unaudited) (Continued) 业绩表（未经审核）（续） For the year ended 30th June 2022 二零二二年六月三十日止年度 PERFORMANCE RECORD FOR THE PAST 10 YEARS/YEAR OF INCEPTION (CONTINUED) 过去十年╱自成立日起之业绩记录（续） AUD Hedged Class C 澳元对冲C类别 Highest issue price per unit 每?额最高认购价 Lowest redemption price per unit 每?额最低赎回价 Distribution Units 收息?额 Distribution Units 收息?额 AU$澳元 AU$澳元 2022二零二二年 10.0392 8.2856 2021二零二一年 10.2746 8.8167 2020二零二零年 10.2277 7.6928 2019二零一九年 10.1474 9.2224 2018二零一八年 10.8572 9.6408 2017二零一七年 10.12 9.40 2016二零一六年 9.79 9.58 RMB Hedged Class A 人民币对冲A类别 Highest issue price per unit 每?额最高认购价 Lowest redemption price per unit 每?额最低赎回价 Distribution Units 收息?额 Distribution Units 收息?额 RMB人民币 RMB人民币 2022二零二二年 99.4043 82.0231 2021二零二一年 101.9289 87.4045 2020二零二零年 101.6019 76.2649 2019二零一九年 100.9089 92.1900 2018二零一八年 105.2661 96.8289 2017二零一七年 102.04 96.65 2016二零一六年 100.05 90.46 2015二零一五年 105.00 99.46 2014二零一四年 102.25 94.45 施罗德亚洲高息股债基金 190 PERFORMANCE RECORD FOR THE PAST 10 YEARS/YEAR OF INCEPTION (CONTINUED) 过去十年╱自成立日起之业绩记录（续） RMB Hedged Class M 人民币对冲M类别 Highest issue price per unit 每?额最高认购价 Lowest redemption price per unit 每?额最低赎回价 Accumulation Units 累积?额 Accumulation Units 累积?额 RMB人民币 RMB人民币 2022二零二二年 144.1439 126.8019 2021二零二一年 144.2129 119.9005 2020二零二零年 132.3450 101.3816 2019二零一九年 128.7072 113.6921 2018二零一八年 123.1782 113.6151 2017二零一七年 114.99 102.19 2016二零一六年 103.95 91.79 GBP Hedged Class A 英镑对冲A类别 Highest issue price per unit 每?额最高认购价 Lowest redemption price per unit 每?额最低赎回价 Accumulation Units 累积?额 Distribution Units 收息?额 Accumulation Units 累积?额 Distribution Units 收息?额 GBP英镑 GBP英镑 GBP英镑 GBP英镑 2022二零二二年 12.0418 10.0380 10.3440 8.2621 2021二零二一年 12.0969 10.2783 10.2137 8.8189 2020二零二零年 11.3698 10.3347 8.6751 7.7225 2019二零一九年 11.2243 10.2466 10.0425 9.3516 2018二零一八年 11.1581 10.6505 10.3688 9.7831 2017二零一七年 10.60 10.32 9.65 9.63 Performance Table (Unaudited) (Continued) 业绩表（未经审核）（续） For the year ended 30th June 2022 二零二二年六月三十日止年度 SP_AAIAR_OCT22 施罗德亚洲高息股债基金（施罗德伞型基金II 的子基金）年度报告及财务报表 二零二二年六月 Schroder Investment Management (Hong Kong) Limited Level 33, Two Pacific Place, 88 Queensway, Hong Kong Tel: +852 2521 1633 Fax: +852 2530 9095 施罗德投资管理（香港）有限公司 香港金钟道88 号太古广场二座33 字楼 电话：+85225211633?传真：+85225309095 |
||||||||
| 基金信息类型 | 基金年度报告 | ||||||||
| 公告来源 | 基金公司官网 | ||||||||
| ↑返回页顶↑ |