Based on the following information, determine the NAV of a regular income scheme on per unit basis: Listed share at cost ₹ 12.00 crore Cash in hand ₹ 1.00 crore Bond and debenture at cost ₹ 4.30 crore Of these, bonds not

Net Asset Value (NAV) = (Net Asset of the Scheme) / (Number of units outstanding) Net Asset of the Scheme = Market value of investments + Receivables + other accrued income + other assets - Accrued Expenses - Other Payables - Other Liabilities Particulars Adjustment Value (₹ crores) Equity Shares as per present Index (12 * 20000/15000) 16.00 Cash in hand 1.00 Bonds and debentures not listed [1.00 - 30% diminution] 0.70 Bonds and debentures listed 10.00 Fixed income securities 4.50 Sub total assets (A) 32.20 Less: Liabilities Expenditure accrued 2.25 Sub total liabilities (B) 2.25 Net Assets Value (A) - (B) 29.95 No. of units 20,00,000 Net Assets Value per unit (29.95 crore / 20,00,000) ₹ 149.75