南方沙特－Ｒ：截至二零二五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 SAUDI ARABIA ETF Stock Codes:82830(RMB counter)and 2830(HKD Counter)(A sub-fund of CSOP ETF Series*(*This includes synthetic ETFs)Reports and Financial Statements FOR THE YEAR ENDED 31 DECEMBER 2025

2、 CSOP SAUDI ARABIA 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 3-4 Independent Auditors Report 5-8 Statement of Financ

3、ial Position 9 Statement of Comprehensive Income 10 Statement of Changes in Net Assets Attributable to Unitholders 11 Statement of Cash Flows 12 Notes to the Financial Statements 13-37 Investment Portfolio(Unaudited)38-40 Statement of Movements in Investment Portfolio(Unaudited)41 Details in Respect

4、 of Financial Derivative Instruments(Unaudited)42 Details of Security Lending Arrangements(Unaudited)43-50 Holding of Collateral(Unaudited)51-55 Information on Exposure Arising From Financial Derivative Instruments(Unaudited)56 Performance Record(Unaudited)57 Management and Administration 58 CSOP SA

5、UDI ARABIA ETF(A SUB-FUND OF CSOP ETF SERIES*(*This includes synthetic ETFs)1 REPORT OF THE MANAGER TO THE UNITHOLDERS Introduction The CSOP Saudi Arabia ETF,a sub-fund of the CSOP ETF Series*(*This includes synthetic ETFs),a Hong Kong umbrella unit trust authorized under Section 104 of the Securiti

6、es and Futures Ordinance(Cap.571)of Hong Kong.It was launched on 20 November 2023 and commenced trading in HKD under the stock code 2830 on The Stock Exchange of Hong Kong Limited(the“SEHK”)on 29 November 2023;following the SEHKs dual counter model,the CSOP Saudi Arabia ETF started trading in RMB un