26.

00 Other Income
The details break-up is made up as follows:

Unclaimed dividend forfeited 30,807,300 24,784,429

Consolidation Fee 9,225 5,997
Other Income (Misc) 7,272 -
Project Examination Fee 3,181,818 -
Interest on Project Finance 1,036,174 -
Total 35,041,790 24,790,426

27.00 Management Fees 509,741,169 380,165,513

Management fees has been calculated as per BSEC rules for management services and support received from the Corporation.
As per the decision of the Board of Directors of the Corporation 100% of the fees is paid to ICB during the FY 2021-22.

28.00 Custodian Fees: 57,240,471 43,723,865

Custodian fees has been calculated as per BSEC rules for the custodian services and support provided by the Corporation.
As per the decision of the Board of Directors of the Investment Corporation 100% of the fees is paid to ICB during the FY 2021-22.

29.00 Commission & Brokerage:

The details break-up is made up as follows:
ISTCL Charges 42,182,161 64,209,632
CDBL Fees 2,943,977 7,046,062
Sales Commission - 679,556
Total 45,126,138 71,935,250

Commission & Brokerage paid to ISTCL through ICB against purchase and sales of share, CDBL Charges & Sales Commission.

30.00 Other Expenses:

The details break-up is made up as follows:

Advertisement and Publicity 2,760,422 363,607

Spliting Charges & Others 15,750 6,750
Excise Duty 402,150 432,650
Total 3,178,322 803,007

31.00 Provision for Possible Fluctuation of Price of Investments & FDR:

The details break-up is made up as follows:

Fluctuation of Price of Investments (Note- 19 & 20) 350,000,000 570,000,000

Provision against FDR - 50,000,000
350,000,000 620,000,000

31.01 Provision for Receivable Installment of Investment (Debenture)

The details break-up is made up as follows:

Opening balance - -
Add: Provision made during the year (Note-21) 4,672,415 -
Closing balance 4,672,415 -

32.00 Net Assets Value Per Unit at cost (NAVPU):

Total Capital As per Balance Sheet-A 48,478,975,866 46,445,938,071

Less: Total Unrealised gain As Per Balance Sheet-B 4.01 13,478,846,338 14,960,816,908
Net Assets Value (NAV) A-B 35,000,129,529 31,485,121,163
Number of units outstanding during the year 115,285,658 105,392,566
Net Asset Value Per Unit at cost (NAVPU) 303.59 298.74
32.01 Net Assets Value Per Unit at Market Value (NAVPU):

Total Assets As per Balance Sheet-A 57,767,952,093 55,325,234,146

Less: Total Liabilities As Per Balance Sheet-B 9,288,976,226 8,879,296,075
Net Assets Value (NAV) A-B 48,478,975,867 46,445,938,071

Number of units shares outstanding during the year 115,285,658 105,392,566

Net Asset Value Per Unit at Market Value (NAVPU) 420.51 440.69

33.00 Earning Per Unit (EPU ) :

The details break-up is made up as follows:

Net profit excluding Unrealised gain 5,324,768,211 4,948,449,550

EPU=
Number of Units 115,285,658 105,392,566
46.19 46.95

34.00 Events after the reporting date

The board of directors of Investment Corporation of Bangladesh relating to the Fund has approved cash dividend of Tk. 42.00
per unit for the year ended June 30, 2022 in its 54th meeting held on July 28, 2022.