PDF《恒生精选基金系列》

ANNUAL FINANCIAL REPORT

2014 HANG SENG INVESTMENT SERIES 恒生精选基金系列年度财务报告

2 年度财务报告

2014 Annual Financial Report

2014 3 业绩表 Performance Table

10 受托人报告 Trustee'

s Report

11 独立审计师报告 Independent Auditor'

s Report

12 投资组合 Investment Portfolio

42 投资组合变动表 Statement of Movements in Portfolio Holdings

45 资产负债表 Statement of Assets and Liabilities

50 全面收益表 Statement of Comprehensive Income

55 权益变动表/ 基金份额持有人的资产净值变动表 Statement of Changes in Equity/ Statement of Changes in Net Assets Attributable to Unitholders

60 现金流量表 Cash Flow Statement

65 收益分配表 Distribution Statement

68 财务报表附注 Notes on the Financial Statements

114 指数基金与标的指数的业绩表现 Performance of Index Funds and Underlying Indexes

115 指数成份股披露 Index Constituent Stock Disclosure

116 基金管理与行政管理 Management and Administration 目录 Contents 年度财务报告2014 Annual Financial Report

2014 基金中的基金系列 指数基金系列 中国大陆/香港基金系列 债券基金系列 Fund of Fund Series Index Fund Series Mainland China/Hong Kong Fund Series Bond Fund Series 恒生环球平稳增长基金 恒生指数基金 * 恒生指数基金 * 恒生环球债券基金 * Hang Seng Global Conservative Fund Hang Seng Index Fund * Hang Seng Index Fund * Hang Seng Global Bond Fund * 恒生环球均衡增长基金 恒生中型股指数基金 * 恒生中型股指数基金 * 恒生环球高收益债券基金 * Hang Seng Global Balanced Fund Hang Seng MidCap Index Fund * Hang Seng MidCap Index Fund * Hang Seng Global High Yield Bond Fund * 恒生环球高增长基金 恒生中国指数基金 * 恒生中国指数基金 * 恒生香港债券基金 * Hang Seng Global High Growth Fund Hang Seng China Index Fund * Hang Seng China Index Fund * Hang Seng Hong Kong Bond Fund * 恒生环球债券基金 * 恒生中国H股指数基金 * 恒生中国H股指数基金 * 恒生中国内地债券基金 * Hang Seng Global Bond Fund * Hang Seng China H-Share Index Fund * Hang Seng China H-Share Index Fund * Hang Seng Mainland China Bond Fund * 恒生环球高收益债券基金 * 恒生神州50指数基金 * 恒生指数150策略基金 恒生内地及香港企业债券基金 * Hang Seng Global High Yield Bond Fund * Hang Seng China

50 Index Fund * Hang Seng Index Leveraged

150 Fund Hang Seng Mainland and Hong Kong Corporate Bond Fund * 恒生环球科技基金 恒生可持续发展企业指数基金 * 恒生中国H股指数150策略基金 恒生环球金融行业债券基金 Hang Seng Global Technology Fund Hang Seng Corporate Sustainability Index Fund * Hang Seng China H-Share Index Leveraged

150 Fund Hang Seng Global Financial Sector Bond Fund 恒生美国指数基金 恒生神州50指数基金 * 货币市场基金系列 Hang Seng American Index Fund Hang Seng China

50 Index Fund * Money Market Fund Series 恒生英国指数基金 恒生可持续发展企业指数基金 * Hang Seng UK Index Fund Hang Seng Corporate Sustainability Index Fund * 恒生港元货币市场基金 * 恒生欧洲大陆指数基金 恒生中国股票基金 Hang Seng Hong Kong Dollar Money Market Fund * Hang Seng Continental European Index Fund Hang Seng China Equity Fund 恒生日本指数基金 恒生中国B股精选基金 Hang Seng Japan Index Fund Hang Seng China B-Share Focus Fund 恒生太平洋指数基金 恒生地产行业动力基金 Hang Seng Pacific Index Fund Hang Seng Property Sector FlexiPower Fund 恒生台湾指数基金 恒生金融行业动力基金 Hang Seng Taiwan Index Fund Hang Seng Financial Sector FlexiPower Fund 恒生消费行业动力基金 Hang Seng Consumer Sector FlexiPower Fund 恒生香港债券基金 * Hang Seng Hong Kong Bond Fund * 恒生中国内地债券基金 * Hang Seng Mainland China Bond Fund * 恒生内地及香港企业债券基金 * Hang Seng Mainland and Hong Kong Corporate Bond Fund * 恒生港元货币市场基金 * Hang Seng Hong Kong Dollar Money Market Fund * * 同一基金可能因不同分类而出现在不同基金系列中.

* Funds may appear in various series due to different categorisation. ** 本年度财务报告为中英文本.如有歧义,以英文本为准. ** The annual financial report is presented in English and Chinese. In case of discrepancy, the original version in English shall prevail. 业绩表 Performance Table 货币 Currency 基金份额类别 Class of Units 最高 认购价 Highest Offer Price 最低 赎回价 Lowest Bid Price 最高 认购价 Highest Offer Price 最低 赎回价 Lowest Bid Price 最高 认购价 Highest Offer Price 最低 赎回价 Lowest Bid Price 最高 认购价 Highest Offer Price 最低 赎回价 Lowest Bid Price 最高 认购价 Highest Offer Price 最低 赎回价 Lowest Bid Price 最高 认购价 Highest Offer Price 最低 赎回价 Lowest Bid Price 最高 认购价 Highest Offer Price 最低 赎回价 Lowest Bid Price 最高 认购价 Highest Offer Price 最低 赎回价 Lowest Bid Price 最高 认购价 Highest Offer Price 最低 赎回价 Lowest Bid Price 最高 认购价 Highest Offer Price 最低 赎回价 Lowest Bid Price 最高 认购价 Highest Offer Price 最低 赎回价 Lowest Bid Price 恒生环球平稳增长基金 美元 A类基金份额 Hang Seng Global Conservative Fund USD Class A Unit 24.28 21.40 23.17 20.77 22.36 19.50 21.92 18.55 21.44 17.67 19.59 13.65 20.20 13.93 21.16 16.73 17.66 14.62 15.25 13.58 14.59 12.01 B类基金份额 Class B Unit 20.79 19.17 20.11 18.72 19.48 17.83 19.44 17.00 19.07 16.41 17.59 12.62 18.54 12.95 19.49 16.04 16.29 14.08 14.12 13.14 13.62 11.68 恒生环球均衡增长基金 美元 A类基金份额 Hang Seng Global Balanced Fund USD Class A Unit 23.94 20.43 22.33 19.77 21.39 18.28 21.43 16.88 21.05 17.00 19.22 12.91 22.92 13.02 24.72 17.99 19.16 15.06 15.69 13.45 14.58 11.82 B类基金份额 Class B Unit 20.43 18.28 19.35 17.79 18.61 16.68 18.96 15.46 18.70 15.78 17.23 11.87 21.15 12.03 22.91 17.29 17.74 14.53 14.57 13.03 13.63 11.51 恒生环球高增长基金 美元 A类基金份额 Hang Seng Global High Growth Fund USD Class A Unit 23.07 18.68 20.99 17.81 19.33 15.82 20.26 14.26 20.07 15.38 18.38 10.78 23.93 10.85 26.97 17.84 19.45 14.58 15.22 12.57 13.71 10.93 B类基金份额 Class B Unit 19.42 16.54 17.90 15.87 16.65 14.25 17.74 12.92 17.66 14.14 16.31 9.74 21.92 9.85 24.81 17.02 17.88 13.92 14.04 12.11 12.74 10.60 恒生环球债券基金 美元 派息基金份额 - A类基金份额 Hang Seng Global Bond Fund USD Income unit - Class A Unit 12.84 12.13 13.30 12.13 13.45 12.33 13.15 12.28 13.24 11.88 12.73 10.20 12.01 9.94 11.86 10.54 11.43 10.08 11.25 10.04 11.42 9.80 派息基金份额 - B类基金份额 Income unit - Class B Unit 10.47 10.14 11.03 10.39 11.21 10.69 11.06 10.68 11.13 10.49 10.83 9.04 10.39 8.86 10.34 9.72 10.15 9.40 10.27 9.43 10.44 9.41 累积收益基金份额 - A类基金份额 Accumulation unit - Class A Unit 16.86 15.80 16.91 15.60 16.90 15.30 16.11 14.92 15.85 14.05 14.86 12.01 13.55 11.59 13.24 11.71 12.47 10.92 11.77 10.71 11.76 9.96 累积收益基金份额 - B类基金份额 Accumulation unit - Class B Unit 14.02 13.76 14.25 13.64 14.31 13.61 13.81 13.37 13.69 12.73 12.96 10.91 11.97 10.56 11.73 10.89 11.17 10.28 10.77 10.10 10.77 9.60 恒生环球高收益债券基金 美元 派息基金份额 - A类基金份额 Hang Seng Global High Yield Bond Fund USD Income unit - Class A Unit 10.95 9.88 11.38 10.15 11.11 9.64 11.15 9.00 11.17 9.68 10.47 8.53 11.78 8.02 12.48 11.01 12.46 11.06 12.24 11.09 12.27 10.47 派息基金份额 - B类基金份额 Income unit - Class B Unit 8.97 8.29 9.49 8.78 9.32 8.56 9.64 8.02 9.72 8.83 9.26 7.82 10.71 7.35 11.48 10.44 11.47 10.61 11.46 10.76 11.64 10.26 累积收益基金份额 - A类基金份额 Accumulation unit - Class A Unit 24.37 22.36 23.56 21.12 22.45 18.47 20.50 16.98 19.98 16.82 17.69 14.76 17.51 13.99 17.57 16.20 17.39 15.37 15.97 14.57 15.53 13.11 累积收益基金份额 - B类基金份额 Accumulation unit - Class B Unit 21.14 20.15 20.73 19.29 19.82 17.04 18.20 15.67 17.84 15.69 16.02 13.90 16.15 13.17 16.32 15.58 16.21 14.96 14.96 14.24 14.64 12.90 累积收益基金份额 - I类基金份额 Accumulation unit - Class I Unit - - 23.38 22.62 23.09 19.18 20.73 17.58 20.11 17.18 17.74 14.56 17.30 14.56 17.24 16.65 恒生环球科技基金 美元 A类基金份额 Hang Seng Global Technology Fund USD Class A Unit 8.54 6.77 7.26 5.51 6.15 4.89 6.04 4.43 5.56 4.14 4.80 2.74 5.79 2.71 6.25 4.96 5.43 4.28 5.03 4.07 5.44 3.87 B类基金份额 Class B Unit 7.09 5.88 6.08 4.87 5.21 4.32 5.17 3.94 4.77 3.71 4.16 2.38 5.26 2.36 5.69 4.68 4.98 4.05 4.62 3.90 5.11 3.73

2007 2010

2009 2012 价格记录 Price Record

2014 2004

2008 2011

2005 2013

2006 业绩表(续) Performance Table (continued) 货币 Currency 基金份额类别 Class of Units 最高 认购价 Highest Offer Price 最低 赎回价 Lowest Bid Price 最高 认购价 Highest Offer Price 最低 赎回价 Lowest Bid Price 最高 认购价 Highest Offer Price 最低 赎回价 Lowest Bid Price 最高 认购价 Highest Offer Price 最低 赎回价 Lowest Bid Price 最高 认购价 Highest Offer Price 最低 赎回价 Lowest Bid Price 最高 认购价 Highest Offer Price 最低 赎回价 Lowest Bid Price 最高 认购价 Highest Offer Price 最低 赎回价 Lowest Bid Price 最高 认购价 Highest Offer Price 最低 赎回价 Lowest Bid Price 最高 认购价 Highest Offer Price 最低 赎回价 Lowest Bid Price 最高 认购价 Highest Offer Price 最低 赎回价 Lowest Bid Price 最高 认购价 Highest Offer Price 最低 赎回价 Lowest Bid Price 恒生指数基金 港元 A类基金份额 Hang Seng Index Fund HKD Class A Unit 31.27 24.83 29.61 23.60 27.95 21.49 29.41 19.35 30.53 22.38 27.97 13.21 33.46 13.19 38.94 21.87 24.61 17.49 18.89 15.60 17.36 12.82 B类基金份额 Class B Unit 30.36 24.83 28.75 23.60 27.14 21.49 28.55 19.35 29.64 22.38 27.16 13.21 32.49 13.19 37.81 21.87 23.89 17.49 18.34 15.60 16.85 12.82 I类基金份额 Class I Unit - - 29.73 28.28 28.91 22.33 29.89 19.96 30.92 22.78 28.06 13.40 33.21 13.36 38.57 31.14 恒生中型股指数基金 港元 派息基金份额 - A类基金份额 Hang Seng MidCap Index Fund HKD Income unit - Class A Unit 30.48 25.62 31.16 23.80 28.88 21.76 36.49 19.66 38.13 26.92 34.64 14.23 41.48 13.76 46.53 28.85 31.56 20.02 21.09 15.95 17.87 12.30 派息基金份额 - B类基金份额 Income unit - Class B Unit 26.88 25.95 27.94 22.00 26.21 20.73 33.51 18.46 35.10 25.65 32.00 13.19 39.06 12.81 43.97 28.12 29.97 19.59 20.05 15.67 17.09 12.15 累积收益基金份额 - A类基金份额 Accumulation unit - Class A Unit 38.68 32.50 38.99 29.78 36.10 27.60 44.43 23.94 45.79 32.34 40.36 19.19 44.61 16.95 47.79 30.17 32.32 20.76 21.55 16.39 18.11 12.53 累积收益基金份额 - B类基金份额 Accumulation unit - Class B Unit 34.15 29.66 34.69 27.41 32.38 25.60 40.73 22.44 42.08 30.74 37.47 17.87 42.29 15.69 45.45 29.44 30.71 20.33 20.49 16.11 17.32 12.38 恒生中国指数基金 港元 派息基金份额 - A类基金份额 Hang Seng China Index Fund HKD Income unit - Class A Unit 43.39 32.53 42.32 31.29 41.14 31.85 46.96 29.13 49.23 36.57 47.10 22.61 60.21 18.50 74.70 31.70 39.97 21.40 23.21 17.53 20.69 14.16 派息基金份额 - B类基金份额 Income unit - Class B Unit 41.50 32.05 40.65 30.96 39.54 31.52 45.30 28.94 47.49 36.33 45.44 22.25 58.29 18.12 72.41 31.39 38.51 21.08 22.21 17.28 20.02 14.02 累积收益基金份额 - A类基金份额 Accumulation unit - Class A Unit 49.60 37.19 47.52 35.14 45.52 35.23 51.15 31.77 52.93 39.32 50.00 25.16 61.93 20.28 75.67........