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picture1_Brookfield Investment Fund Ucits Plc June 2019


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File: Brookfield Investment Fund Ucits Plc June 2019
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       Brookfield
       Brookfield Investment Funds (UCITS) Plc
       An open-ended investment company with variable capital authorised 
       by the Central Bank as an undertaking for collective investment 
       in transferable securities pursuant to the European Communities 
       (Undertakings for Collective Investment in Transferable Securities) 
       Regulations, 2011 (as amended) and Central Bank (Supervision and 
       Enforcement) Act 2013 (Section 48(1)) (Undertakings for Collective 
       Investment in Transferable Securities) Regulations, 2019 
       Registration Number 503109
                                                                    20
                                     SEMI-ANNUAL REPORT                    19
       INTERIM REPORT AND 
       UNAUDITED FINANCIAL 
       STATEMENTS
       FOR THE SIX MONTH PERIOD ENDED JUNE 30, 2019
                    Brookfield Global Listed Infrastructure UCITS Fund
                        Brookfield Global Listed Real Estate UCITS Fund
                           Brookfield U.S. Listed Real Estate UCITS Fund
                             Brookfield Real Assets Securities UCITS Fund
           BROOKFIELD INVESTMENT FUNDS (UCITS) PLC 
            
           TABLE OF CONTENTS 
           
                                                                                           Page    
           Directors and Other Information                                                    2 
           Statements of Financial Position                                                 3 - 7 
           Statements of Comprehensive Income                                              8 - 10  
           Statements of Changes in Net Assets Attributable to Holders of Redeemable 
           Participating Shares                                                           11 - 14 
           Statements of Cash Flows                                                       15 - 20  
           Notes to the Financial Statements                                              21 - 46  
           Brookfield Global Listed Infrastructure UCITS Fund                                   
                Schedule of Investments                                                   47 - 50  
                Schedule of Significant Portfolio Changes                                 51 - 52  
           Brookfield Global Listed Real Estate UCITS Fund                                      
                Schedule of Investments                                                   53 - 56  
                Schedule of Significant Portfolio Changes                                 57 - 58  
           Brookfield US Listed Real Estate UCITS Fund                                          
                Schedule of Investments                                                   59 - 60  
                Schedule of Significant Portfolio Changes                                 61 - 62  
           Brookfield Real Assets Securities UCITS Fund                                         
                Schedule of Investments                                                   63 - 73  
                Schedule of Significant Portfolio Changes                                 74 - 75  
           Appendix                                                                       76 - 77  
                                                                                                    1 
                                                                                                      
                                                                                                                      
           
          DIRECTORS AND OTHER INFORMATION 
            
          Directors                                                Registered Office 
                                                                    th
          Heather Goldman (American)**                             4  Floor 
          Jonathan Crile Tyras (American)*                         One George’s Quay Plaza 
          Máire O’Connor (Irish)**                                 George’s Quay 
          Des Quigley (Irish)**                                    Dublin 2 
          David Levi (American)*                                   Ireland 
                                                                    
          Investment Manager                                       Depositary  
          Brookfield Public Securities Group LLC***                RBC Investor Services S.A. Dublin Branch 
                                                                    th
          Brookfield Place                                         4  Floor 
                             th                                    One George’s Quay Plaza 
          250 Vesey Street, 15  Floor 
          New York, NY 10281-1023                                  George’s Quay 
          U.S.A.                                                   Dublin 2 
                                                                   Ireland 
                                                                    
          Company Secretary^                                       Administrator and Transfer Agent 
          Sanne Corporate Administration Services Ireland Limited  RBC Investor Services Ireland Limited,  
           th                                                       th
          4  Floor                                                 4  Floor 
          76 Baggot Street Lower                                   One George’s Quay Plaza 
          Dublin 2                                                 George’s Quay 
          Ireland                                                  Dublin 2 
                                                                   Ireland 
                                                                    
          Independent Auditor                                      Legal Advisers  
          Deloitte Ireland LLP                                     McCann FitzGerald 
          Chartered Accountants and Statutory Audit Firm           Riverside One 
          Deloitte & Touche House                                  Sir John Rogerson’s Quay 
          Earlsfort Terrace                                        Dublin 2 
          Dublin 2                                                 Ireland 
          Ireland                                                   
           
           
          * Non-Executive Director 
          ** Non-Executive and Independent Director 
          ***On January 4, 2019, Brookfield Investment Management Inc. changed its name to Brookfield Public Securities 
          Group LLC. 
          ^ Please refer to Note 16 for further information. 
           
           
                                                                                                               
                                                                                                            2 
                 BROOKFIELD INVESTMENT FUNDS (UCITS) PLC 
                  
                 STATEMENT OF FINANCIAL POSITION  
                  
                 As at 30 June 2019 
                                                                                                            Brookfield                Brookfield                Brookfield                 Brookfield 
                                                                                                        Global Listed             Global Listed              Global Listed             Global Listed 
                                                                                                        Infrastructure            Infrastructure               Real Estate               Real Estate 
                                                                                                          UCITS Fund                UCITS Fund                UCITS Fund                 UCITS Fund 
                                                                                                          30 Jun 2019               31 Dec 2018               30 Jun 2019                31 Dec 2018 
                                                                                      Notes                        USD                       USD                        USD                       USD  
                 Assets                                                                                                                                                                                 
                 Financial assets at fair value through profit or loss:                                                                                                                                 
                 Investment in transferable securities                                   8                437,790,212               252,295,407                345,037,825               433,625,268 
                 Investment in financial derivative instruments                         8,9                            -                          -                         1                 451,325 
                 Cash at bank                                                            5                   1,202,833                 9,726,803                            -               1,748,665 
                 Amount receivable on sale of securities                                 2                             -                   30,326                2,818,244                    960,780 
                 Amount receivable on subscriptions                                      2                             -                      284                   296,996                    28,606 
                 Interest and dividends receivable                                       2                   1,640,591                   798,118                 1,284,763                  1,879,579 
                 Total assets                                                                             440,633,636               262,850,938                349,437,829               438,694,223 
                                                                                                                                                                                                        
                 Liabilities                                                                                                                                                                            
                 Financial liabilities at fair value through profit or loss:                                                                                                                            
                 Investment in financial derivative instruments liabilities             8,9                            -                          -                 109,745                    18,050 
                 Bank overdraft                                                          5                             -                          -                 518,932                           - 
                 Amount payable on purchase of securities                                2                             -               1,694,678                            -               2,120,539 
                 Amount payable on redemptions                                           2                     225,838                        203                1,148,297                            - 
                 Investment management fees payable                                      3                     316,073                   214,800                    243,318                   329,629 
                 Administration fees payable                                             3                      10,843                      9,413                    10,666                    12,074 
                 Transfer agency fees payable                                            3                        5,736                     6,095                     7,602                      8,007 
                 Directors’ fees payable                                                 3                      10,001                      9,893                    17,242                    16,176 
                 Depositary fees payable                                                 3                      22,264                     20,525                    27,082                    20,873 
                 Audit fees payable                                                      3                        5,236                     9,824                     5,177                      9,765 
                 Other accrued expenses and liabilities                                                        153,237                   170,723                    134,371                   147,264 
                 Total liabilities (excluding amounts attributable                                                                                                                                       
                 to holders of redeemable participating shares)                                                749,228                 2,136,154                 2,222,432                  2,682,377 
                                                                                                                                                                                                        
                 Net assets attributable to holders of redeemable                                                                                                                                       
                 participating shares                                                    14               439,884,408               260,714,784                347,215,397               436,011,846 
                  
                 The accompanying notes form an integral part of these financial statements.  
                  
                                                                                                                                                                                                               
                                                                                                                                                                                                            3 
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...Brookfield investment funds ucits plc an open ended company with variable capital authorised by the central bank as undertaking for collective in transferable securities pursuant to european communities undertakings regulations amended and supervision enforcement act section registration number semi annual report interim unaudited financial statements six month period june global listed infrastructure fund real estate u s assets table of contents page directors other information position comprehensive income changes net attributable holders redeemable participating shares cash flows notes schedule investments significant portfolio us appendix registered office th heather goldman american floor jonathan crile tyras one george quay plaza maire o connor irish des quigley dublin david levi ireland manager depositary public group llc rbc investor services a branch place vesey street new york ny secretary administrator transfer agent sanne corporate administration limited baggot lower indepe...

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