ALLIANCE INSTITUTIONAL RESERVES INC
NSAR-A, EX-27, 2000-12-27
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WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.

<TABLE> <S> <C>

<ARTICLE> 6
<CIK> 0000862021
<NAME> ACM INSTITUTIONAL RESERVES
<SERIES>
   <NUMBER> 053
   <NAME> TREASURY PORTFOLIO

<S>                             <C>
<PERIOD-TYPE>                   6-MOS
<FISCAL-YEAR-END>                          APR-30-2001
<PERIOD-START>                             MAY-01-2000
<PERIOD-END>                               OCT-31-2000
<INVESTMENTS-AT-COST>                      285,444,059
<INVESTMENTS-AT-VALUE>                     285,444,059
<RECEIVABLES>                                  720,246
<ASSETS-OTHER>                                       0
<OTHER-ITEMS-ASSETS>                                 0
<TOTAL-ASSETS>                             286,164,305
<PAYABLE-FOR-SECURITIES>                             0
<SENIOR-LONG-TERM-DEBT>                              0
<OTHER-ITEMS-LIABILITIES>                      279,762
<TOTAL-LIABILITIES>                            279,762
<SENIOR-EQUITY>                              2,858,792
<PAID-IN-CAPITAL-COMMON>                   283,020,359
<SHARES-COMMON-STOCK>                      271,231,466
<SHARES-COMMON-PRIOR>                      349,911,383
<ACCUMULATED-NII-CURRENT>                            0
<OVERDISTRIBUTION-NII>                               0
<ACCUMULATED-NET-GAINS>                          5,544
<OVERDISTRIBUTION-GAINS>                             0
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<DIVIDEND-INCOME>                                    0
<INTEREST-INCOME>                            8,720,856
<OTHER-INCOME>                                       0
<EXPENSES-NET>                               (607,337)
<NET-INVESTMENT-INCOME>                      8,113,519
<REALIZED-GAINS-CURRENT>                         1,087
<APPREC-INCREASE-CURRENT>                            0
<NET-CHANGE-FROM-OPS>                        8,114,606
<EQUALIZATION>                                       0
<DISTRIBUTIONS-OF-INCOME>                  (7,369,996)
<DISTRIBUTIONS-OF-GAINS>                             0
<DISTRIBUTIONS-OTHER>                                0
<NUMBER-OF-SHARES-SOLD>                    583,782,556
<NUMBER-OF-SHARES-REDEEMED>              (669,832,469)
<SHARES-REINVESTED>                          7,369,996
<NET-CHANGE-IN-ASSETS>                   (153,289,088)
<ACCUMULATED-NII-PRIOR>                              0
<ACCUMULATED-GAINS-PRIOR>                        4,306
<OVERDISTRIB-NII-PRIOR>                              0
<OVERDIST-NET-GAINS-PRIOR>                           0
<GROSS-ADVISORY-FEES>                          280,000
<INTEREST-EXPENSE>                                   0
<GROSS-EXPENSE>                                747,000
<AVERAGE-NET-ASSETS>                       252,588,480
<PER-SHARE-NAV-BEGIN>                             1.00
<PER-SHARE-NII>                                   0.03
<PER-SHARE-GAIN-APPREC>                              0
<PER-SHARE-DIVIDEND>                            (0.03)
<PER-SHARE-DISTRIBUTIONS>                            0
<RETURNS-OF-CAPITAL>                                 0
<PER-SHARE-NAV-END>                               1.00
<EXPENSE-RATIO>                                    .45
[AVG-DEBT-OUTSTANDING]                               0
[AVG-DEBT-PER-SHARE]                                 0


</TABLE>


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