南方日經２２５：截至二零二四年十二月三十一日止的經審核賬目.pdf

1、 CSOP ETF SERIES*(*This includes synthetic ETFs)(An umbrella unit trust established in Hong Kong)CSOP NIKKEI 225 INDEX ETF Stock Codes:3153(HKD Counter)(A sub-fund of CSOP ETF Series*(*This includes synthetic ETFs)Reports and Financial Statements FOR THE PERIOD FROM 29 JANUARY 2024(DATE OF INCEPTION

2、)TO 31 DECEMBER 2024 CSOP NIKKEI 225 INDEX ETF(A SUB-FUND OF CSOP ETF SERIES*(*This includes synthetic ETFs)CONTENTS Page Report of the Manager to the Unitholders 1 Report of the Trustee to the Unitholders 2 Statement of Responsibilities of the Manager and the Trustee 3 Independent Auditors Report 4

3、-7 Statement of Financial Position 8 Statement of Comprehensive Income 9 Statement of Changes in Net Assets Attributable to Unitholders 10 Statement of Cash Flows 11 Notes to the Financial Statements 12-27 Investment Portfolio(Unaudited)28-33 Statement of Movements in Investment Portfolio(Unaudited)

4、34 Performance Record(Unaudited)35 Management and Administration 36 CSOP NIKKEI 225 INDEX ETF(A SUB-FUND OF CSOP ETF SERIES*(*This includes synthetic ETFs)1 REPORT OF THE MANAGER TO THE UNITHOLDERS Introduction The CSOP Nikkei 225 Index ETF is a sub-fund of the CSOP ETF Series*(*This includes synthe

5、tic ETFs)which is a Hong Kong umbrella unit trust authorized under Section 104 of the Securities and Futures Ordinance(Cap.571)of Hong Kong.It was launched on 30 January 2024 and commenced trading in HKD under the stock code 3153 on The Stock Exchange of Hong Kong Limited(the“SEHK”)on 31 January 202

6、4.The CSOP Nikkei 225 Index ETF is benchmarked against the Nikkei Stock Average Index(net total return version)(the“Index”)and adopts a full replication strategy.The Manager of the CSOP Nikkei 225 Index ETF is CSOP Asset Management Limited(the“Manager”).The trustee is HSBC Institutional Trust Servic