a. Objective
The purpose of creating this spreadsheet is to maintain a comprehensive record of investments, starting from their purchase cost to their year-end valuation. Any fluctuations in value are tracked using Net Asset Value (NAV) updates, allowing us to easily determine the market value at the time of sale. This systematic approach helps us analyse profits or losses across various types of investments the company is involved in.
b. Overview
Below are the description to the contents of the MIS prepared:-
a) Particulars: This likely refers to the specific details or categories of the investments being tracked.
b) Closing Balance: This includes the final quantities of the investments at the end of the reporting period.
c) Closing Balance (Cost): It is the cost of the closing quantities of the investments present at the reporting period.
d) As per 31st Mar- Market + New purchased: This may represent the combined value of the investments as of March 31, considering both the market value at that time and any additional investments made afterwards.(Its the NAV of the final quantities of investments present at the end of the Financial Year)
e) Mutual Funds (FLUCTUATIONS and OCI): This shows the fluctuation in the value of investments present at the end of the month (i.e. Cost -NAV as on 31/03)
f) NAV as on end of the month : NAV stands for Net Asset Value and represents the per-share value of a mutual fund investment as on the end of the month.
g) Market Value: The current market value of the mutual fund investments(NAV as on the end of that particular month * closing quantity of the investments )
h) Unrealized P&L - It is the change in market value of the investments for that particular month & the cost of investments present.(NAV at the end of that particular month - Cost of the investments present )
i) Unrealized (Last Year Market + New Purchase)- It is the difference in value of investments as on 31st march of that year & the value of investments at the end of that particular month.(NAV at the end of that particular month - NAV as on 31st March )
c. Input
The following data is extracted from the fund statement provided by the advisory at the conclusion of each month for creating this Management Information System (MIS)
a. Closing Balance
b. Closing Balance (Cost)
c. As per 31st Mar- Market + New purchased
d. NAV as on the end of month
d. Output
The MIS are prepared with a view to analyse the profit & loss at the year for all the different categorise of investments & knowing the overall position of investments. The following values are calculated in the MIS:-
•Unrealized P/L (Cost)
•Unrealized (Last year Market + New purchased)
The explanation and formulas utilized to determine the value have been provided previously in the overview.