o f f e r  d o c u m e n t

ALLIANCE SHORT TERM FUND
An Open-End Debt Scheme

Initial Issue of Units at Rs.10 per unit for cash at par offered for Subscription through "No Entry Load" Unit Classes

SCHEME OPENS : XYZ

EARLIEST CLOSING : XYZ

SCHEME CLOSES : XYZ

The particulars of Alliance Short Term Fund have been prepared in accordance with the Securities and Exchange Board of India (Mutual Funds) Regulations, 1996 as amended till date and filed with the Securities and Exchange Board of India ("SEBI"). The units being offered for public subscription have neither been approved or disapproved by the SEBI nor has SEBI certified on the accuracy or adequacy of the Offer Document.

This Offer Document decrees in detail the Scheme's objectives, investment policies, risks, sales charges, fees and other matters of interest which prospective investors would need to know before investing. Please read it carefully before you invest and retain it for future reference. The date of this Offer Document is XYZ . The Offer Document shall remain effective till a material change occurs and thereafter the changes shall be filed with the Securities and Exchange Board of India and circulated to Unitholders alongwith quarterly / half-yearly reports.

Alliance Capital Mutual Fund

Sponsored by:

Alliance Capital Management Corporation of Delaware, a Delaware, U.S.A. Corporation

Asset Management Company:

Alliance Capital Asset Management (India) Private Limited

 and  are registered trademarks in the United States used with permission of the owner Alliance Capital Management L.P.

 

 

 

Investing in the Scheme involves certain risks and considerations associated generally with making investments in securities. There can be no assurance that the Scheme will achieve its objectives. The value of Scheme's investments may be affected by factors affecting capital markets generally, such as price and volume volatility in the fixed-income markets, interest rates, currency exchange rates, foreign investment, changes in governmental policy, taxation, political, economic or other developments and closure of the stock exchanges. Consequently, the Net Asset Value of the Scheme may fluctuate, and the value of a Scheme's Units may go up or down. Past performance of mutual funds managed by the Sponsor and its affiliates is not necessarily indicative of future performance of the Scheme. Tax considerations discussed in this Offering Document reflect law and practice in India as of the date of this Offer Document. See section 5.3, Risk Factors and Special Considerations. Investors therefore are urged to study the terms of the Offer carefully before they invest in the Scheme and to retain this Offer Document for future reference.

No person has been authorised to give any information or to make any representations not confirmed in this Offer Document in connection with the Offer or the issue of Units, and any information or representations not contained herein must not be relied upon as having been authorised by the Mutual Fund or the Asset Management Company.

In this Offer Document all references to "US$" or "$" are to United States Dollars and "Rs." are to Indian Rupees. The RBI Reference Rate for exchanges between the United States Dollar and the Indian Rupee has been taken at US$ 1.00 = Rs. 48.11

The date of this Offer Document is XYZ

Investors are urged to ascertain any changes in the terms of the Offer as on the date of their transaction from the Mutual Fund / CAMS ISC / their Distributor

 

 

 

 

TABLE OF CONTENTS

 

Page

Glossary of Defined Terms

Highlights & Risk Factors

Due Diligence Certificate

1. Expenses

2. Alliance Capital Management L.P.

3. Constitution of the Mutual Fund

4. The Asset Management Company

5. Investment Objectives, Policies and Limitations of the Scheme

6. Alliance Short Term Fund

7. Redemption and Switch (i.e. Liquidity Provisions)

8. Investors' Rights and Services

9. Unitholder Information

10. Dividends

11. Taxation

12. Valuation of Assets and Net Asset Value

13. General Information

14. CAMS Investor Service Centres

  

 

Glossary of Defined Terms 

"ABAS"

Means Alliance Basic Industries Fund

"ABI"

Means Alliance Buy India Fund

"ACM"

Means Alliance Cash Manager

"ACTR"

Means Alliance Capital Tax Relief '96

"AEF"

Means Alliance Equity Fund

"AGSF"

Means Alliance Government Securities Fund

"AIP"

Means Automatic Investment Plan

"AIF"

Means Alliance Income Fund

"ALL"95"

Means The Alliance '95 Fund

"Alliance"

Means Alliance Capital Management L.P.

"AMI"

Means Alliance Monthly Income

"AMI-D"

Means Alliance Monthly Income-Debt

"AMIS"

Means Alliance Monthly Income Series

"ANM"

Means Alliance New Millennium Fund

"Asset Management Company or AMC"

Means Alliance Capital Management (India) Pvt. Ltd.

"ASTF"

Means Alliance Short Term Fund

"ATP"

Means Alliance Term Plans

"AWP"

Means Automatic Withdrawal Plan

"Business Day"

Means any day other than a Saturday, a Sunday or a day on which banks in Mumbai and The Stock Exchange, Mumbai, are not required or not obligated by law or executive order to remain closed or a day on which the sale and redemption of Units is suspended

"CAMS ISC or ISC"

Means Investor Service Centres

"CAMS or Transfer Agent or Registrar"

Means Computer Age Management Services (P) Ltd.

"CBDT"

Means Central Board of Direct Taxes

"CDSC"

Means contingent deferred sales charge, a charge imposed when the Units are redeemed within the first four years of Unit ownership. The SEBI (MF) Guidelines, 1996 direct that a CDSC may be charged only for the first four years after purchase and mandates the maximum amount that can be charged in each year.

"Custodian"

Means HDFC Bank Ltd.

"DDs"

Means Demand Drafts

"DTAA"

Means Double Taxation Avoidance Agreement

"ELSS"

Means Equity Linked Savings Scheme, 1992 and Equity Linked Savings (Amendment) Scheme, 1998

"FCNR"

Means Foreign Currency Non-Resident Accounts

"FERA"

Means Foreign Exchange Regulation Act

"FEMA"

Means Foreign Exchange Management Act

"FII"

Means Foreign Institutional Investor

"IBA"

Means Indian Banks Association

"investor of record"

An investor of record for the purpose of dividend distributions is an investor who is a Unitholder as of the date when dividend(s) is (are) declared

"local cheque"

Means a cheque handled locally and drawn on any bank which is a member of the Banker's Clearing House located at the place where the Application Form is submitted

"Mutual Fund"

Means Alliance Capital Mutual Fund

"Net Asset Value or NAV "

Means the value of one Unit of the Scheme calculated on each Business Day

"NRE Account"

Means Non-Resident External Accounts

"NRIs"

Means Non Resident Indians as defined by the Reserve Bank of India or by FERA / FEMA

"NRSR Account"

Means Non-Resident Special Rupee Account

"OCBs"

Means Overseas Corporate Bodies as defined by the Reserve Bank of India or by FERA / FEMA

"OTCEI"

Means Over-the-Counter Exchange of India

"PIO"

Means Person of Indian Origin

"POP"

Means Public Offer Price i.e .the price at which an investor can buy Units of the Scheme

"RBI"

Means Reserve Bank of India

"Redemption Load"

Means a charge paid by the investor when Units are redeemed (sold back to the Mutual Fund). Redemption load is used in whole or in part by the Asset Management Company in providing distribution related services to the Mutual Fund relating to the sales, promotion and marketing of Units of the Scheme, including payments to brokers for their services in connection with the distribution of Units.

"Sales Load"

Means a one time charge that the investor pays at the time of entry into the Scheme. The sales load is used in whole or in part by the Asset Management Company in providing distribution related services to the Mutual Fund relating to the sales, promotion and marketing of Units of the Scheme, including payments to brokers for their services in connection with the distribution of Units.

"Scheme"

Means Alliance Short Term Fund

"SEBI (MF) Regulations, 1996"

Means Securities and Exchange Board of India (Mutual Funds) Regulations, 1996, as amended.

"SEBI Underwriters Regulations"

Means SEBI (Underwriters) Rules and Regulations, 1993

"SEBI"

Means Securities and Exchange Board of India

"Sponsor or Settlor"

Means Alliance Capital Management Corporation of Delaware

"Switch Over / Exchange Fee"

Means a charge incurred to switch from one scheme to another within the same mutual fund family or to switch from one Investment Plan (i.e. Unit Class) to another within the same Scheme.

"TASS"

Means The Alliance Sector Select Series

"Trust Company"

Means ACAM Trust Company Pvt. Ltd.

"Trust Deed"

Means the Amended and Restated Deed of Trust dated June 15, 2001 between Alliance Capital Management Corporation of Delaware and the Trustee

"Trustee"

ACAM Trust Company Pvt. Ltd.

"Unit"

Means one share of Alliance Short Term Fund

"Unitholder"

Means an investor in Alliance Short Term Fund

"the Act"

Means the Income Tax Act, 1961

 

 

 

Alliance Capital Mutual Fund

Head Office : Indage House, 82, Dr. Annie Besant Road, Worli, Mumbai 400 018.

ALLIANCE SHORT TERM FUND

Open-End No-Entry Load Scheme

Issue of Units at Rs. 10/- per Unit for Cash at Par

Highlights

Tax Benefits

Benefits under section 2(42A), 112 and 10(33).

Risk Factors

Mutual funds and securities investments are subject to market risks and there can be no assurance that the Scheme's objectives will be achieved.

As with any investment in securities, the Net Asset Value of the Units issued under the Scheme can go up or down depending on factors and forces affecting capital markets.

The past performance of the mutual funds managed by the Sponsor and its affiliates, the AMC / Mutual Fund is not necessarily indicative of future performance of the Scheme.

"Alliance Short Term Fund" is the name of the Scheme and does not in any manner indicate the quality of the Scheme, its future prospects or returns.

The Sponsor is not responsible or liable for any loss resulting from the operation of the Scheme beyond the initial contribution of an amount of Rs. 1 lac made by it toward setting up the Mutual Fund or such other amounts laying in the corpus from time to time.

The liquidity of debt investments is inherently restricted by trading volumes and settlement periods. In the event of an inordinately large number of redemption requests, or of a re-structuring of the Scheme's investment portfolio, these periods may become significant.

Please read the sections of this Offer Document entitled "Risk Factors and Special Considerations" and "Right to Limit Redemptions".

 

  

DUE DILIGENCE CERTIFICATE


It is confirmed that :

 

I. The draft Offer Document of Alliance Short Term Fund forwarded to SEBI is in accordance with the SEBI (Mutual Funds) Regulations, 1996 and the guidelines and directives issued by SEBI from time to time;

  1. All legal requirements connected with the launching of Alliance Short Term Fund as also the guidelines, instructions etc issued by the government and any other competent authority in this behalf have been duly complied with.
  2. The disclosures made in the Offer Document are true, fair and adequate to enable the investors to make a well informed decision regarding investment in the Scheme;

IV. The intermediaries named in the Offer Document are registered with SEBI and till date such registration is valid.

Date : February 22, 2002

Place : Mumbai

Signature : sd/-

Name : Piyush Surana
Compliance Officer

Note :

The Due Diligence Certificate as stated above was submitted to the Securities and Exchange Board of India in February 2002.

 

 

 

 1. EXPENSES

1.1. Unitholder Transaction Expenses and Sales /
Redemption / Repurchase Load

The following table sets forth the sales loads and fees to which a prospective investor may be subject:

Load structure :

Present charge

Maximum charge

Sales Load imposed on purchase of Units for ongoing subscription

0%

2%

Sales Load on issue of Units in lieu of Dividends

0%

2%

Redemption Load

0%

2%

Switchover / Exchange Fee

Interscheme Switches

0%

2%

Intrascheme Switches

0%

0%

As a percentage of NAV, the 2% Sales Load works out to 2.04%. The 2% Redemption Load in the above table translates into a 1.96% load on the NAV.

See section 6.9, Public Offer Price and section 7.1, How to redeem Units. Also see section 7.11.1, Switching Option - Interscheme and section 7.11.2, Switching Option - Intrascheme. Please read section 1.2 Initial Issue Expenses for a description of the initial issue expenses and the sales load at the time of the initial offer. Unitholders should note that the Asset Management Company has retained the right to institute a redemption load of up to 2% at a later date, see section 7.1, How to Redeem Units. Changes in the load structure at a later date shall not adversely affect existing unitholders, see section 7.2, Procedure for change in load structure. The revised load will be charged only to investments made in the Scheme after the date that the new load structure goes into effect.

1.2 Initial Issue Expenses

The Initial Issue expenses for launch of Alliance Short Term Fund are estimated as follows :

Initial Issue Expenses - Current Estimate

Target Amount

Rs. 1 crore

Rs. Lakhs

% of Target

Amount

Marketing &Advertising

1.5

1.50%

Registrar's Fees

0.5

0.50%

Printing &Distribution

0.5

0.50%

Banker's Fees

0.5

0.50%

Other Expenses

1

1.00%

TOTAL

4

4.00%

 

Note

  1. Initial issue expenses of the Scheme will be borne by the Asset Management Company. As a consequence, for every Rs. 100/- invested by the unitholder in the scheme, the entire amount of Rs. 100/- will be invested by the Fund.
  2. SEBI (MF) Regulations, 1996, which allow initial issue expenses of up to 6% of the initial resources, require that any excess over 6% be borne by the Asset Management Company.

1.3 Schemes launched by the Mutual Fund in current fiscal year

1.3.1 Alliance Monthly Income – Debt

Alliance Monthly Income – Debt is an open end income scheme. It was launched on January 7, 2002 The break-up of the initial issue expenses on a provisional basis is as follows :

Initial Issue Expenses

Estimated As Per

Offer Document

Actuals

(Provisional)

Target Amount Rs. 1 Lac

Rs. Lakhs Amount

% of Target

Rs. Lakhs

% of Resources Mobilised

Brokerage fee & commission

0.010

1.00%

6.00

0.80%

Marketing & Advertising

0.010

1.00%

-

0.00%

Printing & Distribution

0.005

0.50%

3.96

0.53%

Registrars Fee

0.005

0.50%

0.80

0.11%

Others

0.320

0.04%

TOTAL

0.030

3.00%

11.08

1.48%

 

The entire initial issue expenses were borne by the Asset Management Company. The variance in estimated versus actual initial expenses is due to the target amount being exceeded during the initial offering period.

1.3.2 Alliance Term Plans

Alliance Term Plans is a series of closed-end income plans. The first plan under the 98-Day Series was launched on August 1, 2001. The break-up of the initial issue expenses is as follows:

Initial Issue Expenses

Estimated As Per Offer Document

Actuals

Target Amount Rs. 10 crores

Rs. Lakhs

% of Target Amount

Rs. Lakhs

% of Resources Mobilised

Printing &Distribution

5.00

0.50%

0.42

0.006%

TOTAL

5.00

0.50%

0.42

0.006%

The entire initial issue expenses were borne by the Asset Management Company. The variance in estimated versus actual initial expenses is due to the target amount being exceeded during the initial offering period.

 

 

1.4 Annual Scheme Recurring Expenses
(As % of Average Daily Net Assets)

The fees and expenses of operating the Scheme on an annual basis, expressed as a percentage of the amount of the Scheme's average daily net assets, are estimated follows.

  Expense Item

Estimated Expenses at the time of Launch

Investment Management Fee

0.50%

Marketing & Selling Expenses including Brokers' Commission

0.30%

Investor Communication expenses

-

Registrar and Transfer Agent Fees

0.12%

Custodial Fees & Expenses

0.06%

Miscellaneous

0.02%

TOTAL

1.00%

Total Expenses chargeable to the Scheme

1.00%

The annual expense detail shown under various sub-heads above is provided only in order to assist the Unitholder in understanding the expense categories that are borne by the Scheme and the actual expenses charged to the Scheme may vary.

Unitholders should note that as the NAV will be calculated daily, expenses are also accrued daily. As per the SEBI (MF) Regulations, 1996, on-going expenses on the first Rs.100 crores of the Scheme's average weekly net assets will not exceed 2.25% per annum. On the next Rs. 300 crores of the Scheme's average weekly net assets on-going expenses will not exceed 2.00% per annum. On the next Rs. 300 crores of the Scheme's average weekly net assets on-going expenses will not exceed 1.75% and on the balance of the Scheme's average weekly net assets on-going expenses will not exceed 1.50%. On-going fees and expenses incurred beyond the stipulated amounts, if any, will be borne by the Asset Management Company. In accordance with SEBI (MF) Regulations, 1996 the investment management and advisory fee is included within the on-going expenses stated herein and charged to the Scheme and is subject to the following limits: On the first Rs.100 crores of the average weekly net assets 1.25% and 1% of the excess amount over Rs.100 crores, where net assets so calculated exceed Rs.100 crores. The on-going fees and expenses of the Scheme will be payable monthly in arrears.

 

1.5 Condensed Financial Information

Financial Year Ended

ACM

AGSF

AIF

AMI

March 31, 2001

98-99

99-00

00-01

99-00

00-01

97-98

98-99

99-00

00-01

99-00

00-01

STP

LTP

STP

LTP

NAV at the Beginning of the Year (Rs.)

1,000.00

1,075.77

1,179.42

1,000.00

1,000.00

1,051.33

1,081.54

10.09

11.46

12.81

14.60

10.00

12.82

Net Income Per Unit (Rs.)1

223.12

59.28

123.21

37.07

35.96

109.30

155.23

1.28

0.92

1.32

1.19

0.60

0.95

Dividends (Rs. per Unit)

–

–

35.96

41.00

61.00

75.25

71.46

1.35

1.20

1.11

0.46

1.854

1.674

Transfer to Reserves (Rs. Crores)

0.85

5.02

28.70

0.02

0.01

0.10

0.22

9.44

13.49

41.79

56.01

12.26

0.62

NAV at the End of the Year (Rs.)

1,075.46

1,178.37

1,287.47

1,051.33

1,066.36

1,148.78

1,159.71

11.46

12.81

14.49

16.1

12.78

13.22

Date of allotment

15/05/98

02/11/99

20/03/97

03/08/99

NAV on March 30 '01 (Rs.)

–

–

1,287.13

–

–

1,148.14

1,158.20

–

–

–

16.09

–

13.21

Compounded Annualised Return since inception to Mar. 31 (%)2

7.55

9.1

9.2

5.15

6.65

10.2

10.9

13.505

12.7

12.8

12.4

27.85

17.7

Benchmark Performance (%)8

6.25

8.3

8.8

5.45

–

13.5

–

–

–

–

–

–

–

Net Assets at End of Period (Rs. Crores)

4.12

99.73

311.03

4.19

29.01

4.26

8

91.29

196.04

609.95

1,058.86

495.79

650.99

Ratio of Recurring Expenses to Net Assets (%)

0.88

1.00

1.00

1.25

1.25

1.25

1.25

2.25

2.20

1.98

1.81

2.11

1.92

Financial Year Ended

ALL '95

ACTR '96

March 31, 2001

95-96

96-97

97-98

98-99

99-00

00-01

96-97

97-98

98-99

99-00

00-01

NAV at the Beginning of the Year (Rs.)

9.5

9.93

9.82

16.17

29.09

66.83

9.42

10.67

18.19

36.39

120.67

Net Income Per Unit (Rs.)1

0.58

0.32

4.05

3.73

8.47

5.13

0.27

2.16

5.60

33.61

–0.19

Dividends (Rs. per Unit)

–

0.43

1.00

–

7.00

5.00

–

–

–

–

30.00

Transfer to Reserves (Rs. Crores)

0.09

1.24

13.37

49.07

411.91

–330.68

0.11

0.91

2.43

8.63

–7.71

NAV at the End of the Year (Rs.)

9.88

9.79

15.87

29.23

69.30

42.42

10.52

17.76

36.99

126.30

48.29

Date of allotment

17/02/95

31/03/96

NAV on March 30 '01 (Rs.)

–

–

–

–

–

42.42

–

–

–

–

48.3

Compounded Annualised Return since inception to Mar. 31 (%)2

–1.15

1.03

17.43

30.93

46.93

27.43

5.25

33.2

54.5

88.3

47.03

Benchmark Performance (%)8

–

–

–

–

–

–

–5.15

4.4

13.2

15.9

1.2

Net Assets at End of Period (Rs. Crores)

53.26

35.00

36.55

138.88

743.43

349.05

1.36

2.28

4.75

14.20

14.71

Ratio of Recurring Expenses to Net Assets (%)

3

2.97

2.5

2.5

2.1

2.25

2.97

2.5

2.5

2.5

2.5

 

 

 

Financial Year Ended

AEF

ABAS

ABI

ANM

March 31, 2001

98-99

99-00

00-01

99-00

00-01

99-00

00-01

99-00

00-01

NAV at the Beginning of the Year (Rs.)

10

16.66

49.53

10

8.89

10

8.23

10

12.31

Net Income Per Unit (Rs.)1

0.36

4.08

0.76

–1.15

0.02

–0.15

–2.69

0.48

–3.35

Dividends (Rs. per Unit)

–

8.00

3.50

–

–

–

–

–

–

Transfer to Reserves (Rs. Crores)

18.53

477.62

–439.24

–3.53

–2.87

–17.48

–29.34

168.35

–510.11

NAV at the End of the Year (Rs.)

16.80

52.40

24.92

9.03

7.83

8.36

5.06

13.29

4.72

Date of allotment

14/09/98

18/02/00

18/02/00

18/02/00

NAV on March 30 '01 (Rs.)

–

–

24.92

–

7.83

–

5.06

–

4.72

Compounded Annualised Return since inception to Mar. 31 (%)2

68.05

182.6

42.2

–9.75

–18.3

–16.45

–43.1

32.95

–46.2

Benchmark Performance (%)8

19.85

57.0

6.6

–

–

–

–

–

–

Net Assets at End of Period (Rs. Crores)

66.25

807.85

379.41

32.46

24.29

87.81

47.92

773.66

280.13

Ratio of Recurring Expenses to Net Assets (%)

1.99

2.14

2.22

2.32

2.5

2.21

2.48

2.00

2.26

 

 

 

 

 

 

 

 

 Half-yearly unaudited financial results for the period ended September 30, 2001

ALL '95

ACTR '96

AIF

ACM

AEF

AMI

AGSF-

AGSF-

ANM

ABAS

ABI

ATP-

ATP-

ATP-

STP

LTP

98Day

98Day

98Day

NAV at the Beginning of the half-year period (Rs.)

42.43

48.29

16.1

1,287.47

24.92

13.22

1,148.78

1,159.71

4.72

7.83

5.06

–

–

–

Net Income Per Unit (Rs.)1

-5.66

-14.31

1.3

38.9

-5.84

0.53

81.75

76.45

-2.71

-0.61

-0.78

12.68

11.02

0.36

Dividend paid during the half-year (Rs. Per Unit)

–

–

0.69

35.58

1.00

0.4154

45.97

72.00

–

–

–

–

–

–

Transfer to Reserves (Rs. Crores)

-50.83

-3.45

88.03

20.47

-94.46

23.88

0.25

0.87

-130.04

-1.72

-4.71

0.86

0.17

0

NAV at the end of the half-year period on Sep. 28 ’01 (Rs.)

35.92

37.24

17.34

1,340.79

18.65

13.75

1,231.93

1,275.71

2.50

7.25

4.56

1,012.68

1,011.02

1,000.36

Compounded Annualised Return since inception to Sep. 28 ’01 (%)2

22.03

35.43

12.8

9.1

22.3

15.5

11.5

13.5

–55.7

–17.2

–36.9

1.275

0.205

#

Benchmark Performance (%)8

–

-3.2

–

8.6

-2.3

–

14.9

–

–

–

–

–

–

–

Date of allotment

17/02/95

31/03/96

20/03/97

15/05/98

14/09/98

03/08/99

02/11/99

02/11/99

18/02/00

18/02/00

18/02/00

03/08/01

10/08/01

28/09/01

Net Assets at End of Period (Rs. Crores)

270.32

11.72

932.10

615.87

269.34

474.96

3.26

12.17

144.65

21.49

41.86

68.86

15.67

13.00

Ratio of Recurring Expenses to Net Assets (%)

2.33

2.50

1.75

1.00

2.32

1.97

1.25

1.25

2.36

2.50

2.50

0.60

0.60

0.60

NAV on Jan. 31 '02 (Rs.)

45.50

52.54

18.40

1,373.92

25.45

14.72

1,272.01

1,378.04

4.32

8.74

4.99

_9

_9

_9

Compounded Annualised Return since inception to Jan. 31 '02 (%)2

25.03

41.13

13.2

8.9

31.3

16.4

11.2

15.2

-33.6

-6.4

-28.8

2.25

2.15

2.35

Benchmark Performance (%)8

–

0.3

–

8.5

3.6

–

14.6

–

–

–

–

2.29

2.29

2.39

 

 

 

ATP Returns as of Jan 30, 2002

Plan Name

Launch date

Allotment date

NAVs (Rs.)

Since inception return(%)

Benchmark Performance (%)

ATP-98Day-031001

03/10/01

05/10/01

___9

2.1 5

2.4 9

ATP-98Day-101001

10/10/01

12/10/01

___9

2.1 5

2.2 9

ATP-98Day-171001

17/10/01

19/10/01

___9

2.2 5

2.2 9

ATP-378Day-211201

21/12/01

24/10/01

1,008.84

0.9 5

-

ATP-98Day-261201

26/12/01

26/10/01

1,007.61

0.8 5

-

ATP-98Day-020102

02/01/02

02/01/02

1,005.58

#

-

ATP-98Day-230102

23/01/02

23/01/02

1,001.51

#

-

  AEF = Alliance Equity Fund, ALL'95 = The Alliance'95 Fund, ACM = Alliance Cash Manager, ACTR'96 = Alliance Capital Tax Relief '96, AIF = Alliance Income Fund, AMI = Alliance Monthly Income, AGSF-STP = Alliance Government Securities Fund - Short Term Plan, AGSF-LTP = Alliance Government Securities Fund - Long Term Plan, ABAS = Alliance Basic Industries Fund, ABI = Alliance Buy India Fund, ANM = Alliance New Millennium Fund, ATP = Alliance Term Plans.

Notes:

1 Excluding unrealised appreciation in value of investments

2 Compounded annualised returns reported in the table above are calculated with the inception NAV taken as Rs.10 for all Schemes except for ACM, AGSF and ATP where NAV is taken as Rs. 1000, the face or par value of the Unit at the time of allotment. NAVs and reported annualised returns since inception are for the Growth Plan.

3 In case of ALL'95 & ACTR'96 compounded annualised returns have been calculated using NAVs adjusted for dividends paid by ALL'95 in July '96 and ACTR'96 in May, 2000. Adjusted NAVs for ALL'95 are Mar. '97 - 10.21; Mar. '98 - 16.55; Mar. '99 - 30.48; Mar. 2000 - 72.27; Mar. '01 - 44.24; Sep. '01 - 37.46 & Jan. ’02 - 47.45. Mar '01, Sep. '01 & Jan. ‘02 adjusted NAVs for ACTR '96 are 68.80, 53.05 & 74.84 respectively.

4 Monthly Dividend Plan.

5 Absolute Returns since inception.

6 Inception dates of the Schemes for calculating returns are : ANM, ABAS & ABI - 15/1/00; AEF - 27/8/98; ACTR'96 - 29/3/96; ALL'95 - 10/2/95; AMI - 14/7/99; AIF - 3/3/97; AGSF - 28/10/99; ACM - 14/5/98, ATP - 1/8/01, 8/8/01, 26/9/01, 3/10/01, 10/10/01, 17/10/01, 21/12/01, 26/12/01, 02/01/02 and 23/01/02.

7 Unaudited half-yearly results and returns for all schemes except Alliance Cash Manager are for the period ended September 28, 2001. Information on AMI-D is not given as it was launched in January 2002.

  1. Benchmarks for various schemes are : ACM–Reuters overnight MIBOR; AGSF–STP–JP Morgan India Government Bond Index Sector 1 (1–5 years) Total return index; AEF and ACTR’96 – BSE 200; ATP - Reuters’ CP Rate
  2. ATP NAVs and returns are as of January 30, 2002. Given the nature of the benchmark, performance of matured schemes is compared with the benchmark. The benchmark return which is normally stated on an annualised basis has been adjusted for plan duration while comparing performance. The following are the details of the schemes matured upto January 2002:

 

 

 

 

ATP-98D-10801

ATP-98D-080801

ATP-98D-260901

ATP-98D-031001

ATP-98D-101001

ATP-98D-171001

Launch Date

01/08/01

08/08/01

26/09/01

03/10/01

10/10/01

17/10/01

Maturity Date

07/11/01

15/11/01

02/01/02

09/01/02

16/01/02

23/01/02

# Returns for a period less than 1 month are not given.

1.6 Borrowing by the Mutual Fund

The Mutual Fund did not borrow during the financial year ended March 31, 2001.

1.7 Disclosure under Regulation 25(11) of SEBI (MF)
Regulations, 1996

Alliance Capital Mutual Fund (ACMF) has made the following investments in companies which held units in excess of 5% of the net asset value of any scheme of Alliance Capital Mutual Fund during the period April 1, 2001 to February 18, 2002 :

Investments made by schemes of Alliance Capital Mutual Fund in the Company / Subsidiary

Company Name

Scheme invested in by the Company

Aggregate for the period under Regulation25(11) at cost

Outstanding at the end of the period at Market / Fair Value

[Rs. In Lacs]

[Rs. In Lacs]

Balaji Telefilms Ltd.

Alliance Term Plans – 98 day –260901

3,672.40

3,02