《FGXOIL：INTERIMFINANCIALSTATEMENTS.pdf》由会员分享，可在线阅读，更多相关《FGXOIL：INTERIMFINANCIALSTATEMENTS.pdf（51页珍藏版）》请在三个皮匠报告上搜索。
1、 GLOBAL X ETF SERIES II INTERIM FINANCIAL STATEMENTS GLOBAL X S&P CRUDE OIL FUTURES ENHANCED ER ETF GLOBAL X ASIA PACIFIC HIGH DIVIDEND YIELD ETF GLOBAL X BLOOMBERG MSCI ASIA EX JAPAN GREEN BOND ETF GLOBAL X FTSE CHINA POLICY BANK BOND ETF FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2023 (A SUB-FUND OF GL
2、OBAL X ETF SERIES II)GLOBAL X ETF SERIES II CONTENTS Page Interim financial statements Statement of net assets(Unaudited)1 Statement of profit or loss and other comprehensive income(Unaudited)2 Statement of changes in net assets attributable to unitholders(Unaudited)3 Statement of cash flows(Unaudit
3、ed)4 Notes to the financial statements(Unaudited)5-29 Investment portfolio(Unaudited)30-37 Statement of movements in investment portfolio(Unaudited)38-44 Details in respect of financial derivative instruments(Unaudited)45 Performance record(Unaudited)46-48 Management and administration 49 IMPORTANT:
4、Any opinion expressed herein reflects the Managers view only and are subject to change.For more information about Global X ETF Series II,please refer to the prospectus of Global X ETF Series II which is available at our website:.Investors should not rely on the information contained in this report f
5、or their investment decisions.GLOBAL X ETF SERIES II 1 STATEMENT OF NET ASSETS As at 30 September 2023(unaudited)Global X S&P Crude Oil Futures Enhanced ER ETF Global X Asia Pacific High Dividend Yield ETF Global X Bloomberg MSCI Asia ex Japan Green Bond ETF Global X FTSE China Policy Bank Bond ETF
6、Notes As at 30 September 2023(unaudited)HK$As at 31 March 2023(audited)HK$As at 30 September 2023(unaudited)US$As at 31 March 2023(audited)US$As at 30 September 2023(unaudited)US$As at 31 March 2023(audited)US$As at 30 September 2023(unaudited)RMB As at 31 March 2023(audited)RMB ASSETS Financial ass
7、ets at fair value through profit or loss 10,278,781 -4,718,842 5,164,478 11,906,173 12,826,322 14,710,477 31,549,838 Amount due from a brokers 6 16,800 14,273,403 667,225 -381,293 -703,017 Amount due from the Manager 5(f)633 955 69,334 32,971 30,550 115 208,065 41,848 Interest receivables 18,789 27,
8、042 75 14 75,635 81,549 149,236 497,694 Dividend receivables -2,737 84,792 -Cash and cash equivalents 5(d),7 38,308,950 51,832,566 540,210 16,512 81,785 113,893 214,100 113,901 TOTAL ASSETS 48,623,953 66,133,966 5,998,423 5,298,767 12,094,143 13,403,172 15,281,878 32,906,298 LIABILITIES Financial li
9、abilities at fair value through profit or loss 12 -2,510,257 -Amounts due to brokers -376,150 -507,897 Management fee payable 5(a)26,515 39,057 33,678 14,410 29,207 4,457 83,494 38,485 Trustee fee payable 5(b)11,343 11,721 -Amount due to the Manager 616,814 465,932 -Amount payable on redemption of u
10、nits -1,175,788 -Other payables and accruals 98,088 89,537 378 -TOTAL LIABILITIES 752,760 3,116,504 1,209,844 14,410 29,207 380,607 83,494 546,382 EQUITY Net assets value attributable to unitholders 3(a)47,871,193 63,017,462 4,788,579 5,284,357 12,064,936 13,022,565 15,198,384 32,359,916 TOTAL LIABI
11、LITIES AND EQUITY 48,623,953 66,133,966 5,998,423 5,298,767 12,097,143 13,403,172 15,281,878 32,906,298 Number of units in issue 3(b)8,000,000 12,750,000 600,000 700,000 1,785,000 1,905,000 300,000 645,000 Net asset value per unit 3(b)5.9839 4.9425 7.9810 7.5491 6.7591 6.8360 50.6613 50.1704 The acc
12、ompanying notes are an integral part of these financial statements.GLOBAL X ETF SERIES II 2 STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME For the six months ended 30 September 2023(unaudited)Global X S&P Crude Oil Futures Enhanced ER ETF Global X Asia Pacific High Dividend Yield ETF Glo
13、bal X Bloomberg MSCI Asia ex Japan Green Bond ETF Global X FTSE China Policy Bank Bond ETF Notes For the six months ended 30 September 2023(unaudited)HK$For the six months ended 30 September 2022(unaudited)HK$For the six months ended 30 September 2023(unaudited)US$For the six months ended 30 Septemb
14、er 2023(unaudited)US$For the six months ended 30 September 2023(unaudited)RMB INCOME Interest income on investments -260,448 401,810 Interest income on deposits 441,211 38,485 382 1,832 436 Dividend income -241,204 -Other income 5(c)(i)-3,816 -Net gain/(loss)on financial assets and financial liabili
15、ties at fair value through profit or loss 4 7,089,504 (4,724,724)310,203 (281,702)286,119 Net exchange(loss)/gain (18,053)14,964 (11,581)-(45)7,512,662 (4,671,275)544,024 (19,422)688,320 EXPENSES Management fee 5(a)(194,662)(216,060)(19,268)(24,750)(45,009)Trustee fee 5(b)(69,189)(69,189)-Transactio
16、n costs on financial assets and financial liabilities at fair value through profit or loss (43,964)(35,847)-Brokerage and other transaction fees (5,753)-(10,474)-Custody fee and bank charges -(3)-Auditors remuneration 5(c)(ii)-(34,205)-Other administration fees 5(c)(ii)(206,113)(183,225)-Other expen
17、ses -(210)(76)(490)(519,681)(538,526)(29,955)(24,826)(45,499)Operating profit/(loss)6,992,981 (5,209,801)514,069 (44,248)642,821 FINANCE COSTS Interest expense -(1,266)(351)-Profit/(loss)before tax 6,992,981 (5,211,067)513,718 (44,248)642,821 Withholding tax expense -(26,618)-(35)Profit/(loss)and to
18、tal comprehensive income for the period 6,992,981 (5,211,067)487,100 (44,248)642,786 The accompanying notes are an integral part of these financial statements.GLOBAL X ETF SERIES II 3 STATEMENT OF CHANGES IN NET ASSETS ATTRIBUTABLE TO UNITHOLDERS For the six months ended 30 September 2023(unaudited)
19、Global X S&P Crude Oil Futures Enhanced ER ETF Global X Asia Pacific High Dividend Yield ETF Global X Bloomberg MSCI Asia ex Japan Green Bond ETF Global X FTSE China Policy Bank Bond ETF For the six months ended 30 September 2023(unaudited)HK$For the six months ended 30 September 2022(unaudited)HK$F
20、or the six months ended 30 September 2023(unaudited)US$For the six months ended 30 September 2023(unaudited)US$For the six months ended 30 September 2023(unaudited)RMB Net assets attributable to unitholders at the beginning of the period 63,017,462 62,440,802 5,284,357 13,022,565 32,359,916 Issue of
21、 units during the period -4,323,225 399,190 -Redemption of units during the period (22,139,250)(17,791,525)(1,182,660)(824,340)(17,454,284)Net redemption of units (22,139,250)(13,468,300)(783,470)(824,340)(17,454,284)Profit/(loss)and total comprehensive income for the period 6,992,981 (5,211,067)487
22、,100 (44,248)642,786 Dividend distribution -(199,408)(89,041)(350,034)Net assets attributable to unitholders at the end of the period 47,871,193 43,761,435 4,788,579 12,064,936 15,198,384 For the six months ended 30 September 2023(unaudited)Number of units For the six months ended 30 September 2022(
23、unaudited)Number of units For the six months ended 30 September 2023(unaudited)Number of units For the six months ended 30 September 2023(unaudited)Number of units For the six months ended 30 September 2023(unaudited)Number of units Units in issue at beginning of period 12,750,000 10,500,000 700,000
24、 1,905,000 645,000 Issue during the period -750,000 50,000 -Redemption during the period (4,750,000)(2,750,000)(150,000)(120,000)(345,000)Units in issue at end of period 8,000,000 8,500,000 600,000 1,785,000 300,000 The accompanying notes are an integral part of these financial statements GLOBAL X E
25、TF SERIES II 4 STATEMENT OF CASH FLOWS For the six months ended 30 September 2023(unaudited)Global X S&P Crude Oil Futures Enhanced ER ETF Global X Asia Pacific High Dividend Yield ETF Global X Bloomberg MSCI Asia ex Japan Green Bond ETF Global X FTSE China Policy Bank Bond ETF Notes For the six mon
26、ths ended 30 September 2023(unaudited)HK$For the six months ended 30 September 2022(unaudited)HK$For the six months ended 30 September 2023(unaudited)US$For the six months ended 30 September 2023(unaudited)US$For the six months ended 30 September 2023(unaudited)RMB CASH FLOWS FROM OPERATING ACTIVITI
27、ES Profit/(loss)and total comprehensive income for the period 6,992,981 (5,211,067)487,100 (44,248)642,786 Adjustments for:Interest income (441,211)(38,485)(382)(262,280)(402,246)Dividend income -(241,204)-Interest expense -1,266 351 -Withholding tax expense -26,618 -(Increase)/decrease in financial
28、 assets at fair value through profit or loss (10,278,781)-445,636 920,149 16,839,361 Decrease/(increase)in amount due from a broker 14,256,603 7,051,751 (667,225)381,293 703,017 Decrease/(increase)in amount due from the Manager 322 3,203 (36,363)(30,435)(166,217)(Decrease)/increase in amounts due to
29、 brokers -(376,150)(507,897)Decrease in time deposits with original maturity of more than three months -12,059,005 -Decrease in financial liabilities at fair value through profit or loss (2,510,257)(2,884,278)-(Decrease)/increase in management fee payable (12,542)(1,636)19,268 24,750 45,009 (Decreas
30、e)/increase in trustee fee payable (378)(378)-(Decrease)/increase in administration fee payable 150,882 150,250 -Decrease in registrar fee payable to the Trustee -(4,160)-Increase in other payables and accruals 8,551 20,139 378 -Cash generated from/(used in)operations 8,166,170 11,145,610 34,177 613
31、,079 17,153,813 Interest received 449,464 41,241 321 268,194 750,704 Dividend received -323,259 -Interest paid -(1,266)(351)-Withholding tax paid -(26,618)-Net cash flows generated from/(used in)operating activities 8,615,634 11,185,585 330,788 881,273 17,904,517 CASH FLOWS FROM FINANCING ACTIVITIES
32、 Proceeds from issue of units -4,323,225 399,190 -Payments on redemption of units (22,139,250)(33,237,775)(6,872)(824,340)(17,454,284)Distributions to unitholders -(199,408)(89,041)(350,034)Net cash flows(used in)/generated from financing activities (22,139,250)(28,914,550)192,910 (913,381)(17,804,3
33、18)NET DECREASE IN CASH AND CASH EQUIVALENTS (13,523,616)(17,728,965)523,698 (32,108)100,199 Cash and cash equivalents at the beginning of the period 51,832,566 53,279,322 16,512 113,893 113,901 CASH AND CASH EQUIVALENTS AT THE END OF THE PERIOD 38,308,950 35,550,357 540,210 81,785 214,100 ANALYSIS
34、OF BALANCES OF CASH AND CASH EQUIVALENTS Bank balances 5(d),7 23,677,109 30,302,857 540,210 81,785 -Time deposits 5(d),7 14,631,841 5,247,500 -214,100 Cash and cash equivalents as stated in the statement of cash flows 38,308,950 35,550,357 540,210 81,785 214,100 The accompanying notes are an integra
35、l part of these financial statements.GLOBAL X ETF SERIES II NOTES TO THE FINANCIAL STATEMENTS 5 1.GENERAL INFORMATION Global X ETF Series II is an umbrella unit trust(the“Trust”),governed by its trust deed dated 25 May 2016 as amended by the supplemental deeds dated 25 May 2016,1 November 2019,31 De
36、cember 2019 and 21 June 2022(collectively the“Trust Deed”)between Mirae Asset Global Investments(Hong Kong)Limited(the“Manager”)and HSBC Institutional Trust Services(Asia)Limited(the“Trustee”and“Registrar”).The Trust Deed is governed by Hong Kong law.As at 30 September 2023,the Trust has established
37、 four Sub-Funds,each a separate Sub-Fund of the Trust,which are authorised by the Securities and Futures Commission of Hong Kong(the“SFC”)pursuant to section 104(1)of the Securities and Futures Ordinance.The four sub-funds,including Global X S&P Crude Oil Futures Enhanced ER ETF,Global X Asia Pacifi
38、c High Dividend Yield ETF,Global X Bloomberg MSCI Asia ex Japan Green Bond ETF and Global X FTSE China Policy Bank Bond ETF are referred to individually or collectively as the“Sub-Fund(s)”.The Sub-Funds are listed on the Stock Exchange of Hong Kong Limited(the“SEHK”)(a subsidiary of The Hong Kong Ex
39、changes and Clearing Limited)and their listing dates are as follows:Name of Sub-Funds Listing date on the SEHK Global X S&P Crude Oil Futures Enhanced ER ETF 16 June 2016 Global X Asia Pacific High Dividend Yield ETF 27 July 2022 Global X Bloomberg MSCI Asia ex Japan Green Bond ETF 19 August 2022 Gl
40、obal X FTSE China Policy Bank Bond ETF 19 October 2022 These financial statements relate to the above-mentioned Sub-Funds.The Manager is responsible for the preparation of the financial statements.Global X S&P Crude Oil Futures Enhanced ER ETF(“S&P Crude Oil Futures Enhanced ER ETF”)The investment o
41、bjective of the Sub-Fund(Stock code:3097)is to provide investment results that,before fees and expenses,closely correspond to the performance of the S&P GSCI Crude Oil Enhanced Index Excess Return(the“Index”).The Index tracks the prices of the West Texas Intermediate crude oil(also known as Texas li
42、ght sweet crude oil)Futures Contracts(the“WTI Futures Contracts”)with different expiration dates traded on the New York Mercantile Exchange,which is an exchange of the Chicago Mercantile Exchange Group Inc.Global X Asia Pacific High Dividend Yield ETF(“Asia Pacific High Dividend Yield ETF”)The inves
43、tment objective of the Sub-Fund(Stock code:3116)is to provide investment results that,before deduction of fees and expenses,closely correspond to the performance of the Solactive Asia Pacific High Dividend Yield Index(the“Index”).Global X Bloomberg MSCI Asia ex Japan Green Bond ETF(“Bloomberg MSCI A
44、sia ex Japan Green Bond ETF”)The investment objective of the Sub-Fund(Stock code:3059 for HKD counter and 83059 for RMB counter)is to provide investment results that,before deduction of fees and expenses,closely correspond to the performance of the Bloomberg MSCI Asia ex Japan USD Green Bond Index(t
45、he“Index”).Global X FTSE China Policy Bank Bond ETF(“FTSE China Policy Bank Bond ETF”)The investment objective of the Sub-Fund(Stock code:3041)is to provide investment results that,before deduction of fees and expenses,closely correspond to the performance of the FTSE Chinese Policy Bank Bond Index(
46、the“Index”).GLOBAL X ETF SERIES II NOTES TO THE FINANCIAL STATEMENTS 6 2.SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The condensed interim financial statements are unaudited and are prepared in accordance with International Accounting Standard(“IAS”)34 Interim Financial Reporting and the relevant dis
47、closure provisions of the Trust Deed,and the relevant disclosure provisions specified in Appendix E of the Code on Unit Trusts and Mutual Funds of the Securities and Futures Commission of Hong Kong(the“UT Code”).The unaudited condensed interim financial statements do not include all the information
48、and disclosures required in the annual financial statements.The principal accounting policies applied in the preparation of these financial statements are set out below.These policies have been consistently applied to the periods presented,unless otherwise stated.(a)(i)Basis of preparation The finan
49、cial statements of the Sub-Funds have been prepared in accordance with International Financial Reporting Standards(“IFRSs”)as issued by the International Accounting Standards Board(“IASB”),and interpretations issued by the International Financial Reporting Interpretations Committee of the IASB and t
50、he relevant disclosure provisions of the Trust Deed and the relevant disclosure provisions specified in the UT Code.The financial statements have been prepared under the historical cost convention,except for financial assets and liabilities classified as at fair value through profit or loss(“FVPL”)t
51、hat have been measured at fair value.The financial statements are presented in Hong Kong dollars(“HK$”)for Global X S&P Crude Oil Futures Enhanced ER ETF,United States dollars(“US$”)for Global X Asia Pacific High Dividend Yield ETF and Global X Bloomberg MSCI Asia ex Japan Green Bond ETF and Renminb
52、i(“RMB”)for Global X FTSE China Policy Bank Bond ETF and all values are rounded to the nearest HK$,US$and RMB respectively except where otherwise indicated.All references to net assets or net asset value throughout the financial statements refer to net assets attributable to unitholders unless other
53、wise stated.(a)(ii)Significant accounting judgements,estimates and assumptions The preparation of financial statements,in conformity with IFRSs,requires the Manager and the Trustee(collectively,the“Management”)to make judgements,estimates and assumptions that affect the application of accounting pol
54、icies and the reported amounts recognised in the financial statements and disclosure of contingent liabilities.The estimates and associated assumptions are based on historical experience and various other factors that are believed to be reasonable under the circumstances,the results of which form th
55、e basis of making the judgements about carrying values of assets and liabilities that are not readily apparent from other sources.Actual results may differ from these estimates.(a)(iii)Changes in accounting policies and disclosures There are no standards,amendments to standards or interpretations th
56、at are effective for annual periods beginning on 1 April 2023 that have a material effect on the financial statements of the Sub-Funds.GLOBAL X ETF SERIES II NOTES TO THE FINANCIAL STATEMENTS 7 2.SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES(CONTINUED)(a)(iv)Issued but not yet effective IFRSs A number
57、of new standards,amendments to standards and interpretations are effective for annual periods beginning after 1 April 2023 and have not been early adopted in preparing these financial statements.None of these are expected to have a material effect on the financial statements of the Sub-Fund.(b)Finan
58、cial instruments (i)Classification In accordance with IFRS 9,the Sub-Funds classify its financial assets and financial liabilities at initial recognition into the categories of financial assets and financial liabilities discussed below.Financial assets The Sub-Funds classify its financial assets as
59、subsequently measured at amortised cost or measured at FVPL on the basis of both:The entitys business model for managing the financial assets;and The contractual cash flow characteristics of the financial asset Financial assets measured at amortised cost A debt instrument is measured at amortised co
60、st if it is held within a business model whose objective is to hold financial assets in order to collect contractual cash flows and its contractual terms give rise on specified dates to cash flows that are solely payments of principal and interest(“SPPI”)on the principal amount outstanding.The Sub-F
61、und includes in this category short-term non-financing receivables including amount due from a broker,amount due from the Manager,interest receivables,time deposits with original maturity of more than three months and cash and cash equivalents.Financial assets measured at FVPL A financial asset is m
62、easured at FVPL if:(a)Its contractual terms do not give rise to cash flows on specified dates that are SPPI on the principal amount outstanding;or (b)It is not held within a business model whose objective is either to collect contractual cash flows,or to both collect contractual cash flows and sell;
63、or (c)At initial recognition,it is irrevocably designated as measured at FVPL when doing so eliminates or significantly reduces a measurement or recognition inconsistency that would otherwise arise from measuring assets or liabilities or recognising the gains and losses on them on different bases.Th
64、e Sub-Fund includes in this category:Instruments held for trading:This category includes derivative contracts in an asset position.GLOBAL X ETF SERIES II NOTES TO THE FINANCIAL STATEMENTS 8 2.SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES(CONTINUED)(b)Financial instruments(continued)(i)Classification(co
65、ntinued)Financial liabilities Financial liabilities measured at FVPL A financial liability is measured at FVPL,if it meets the definition of held for trading.The Sub-Funds include in this category:Instruments held for trading:This category includes derivative contracts in a liability position held f
66、or trading.Financial liabilities measured at amortised cost This category includes all financial liabilities other than those measured at FVPL.The Sub-Funds include in this category management fee payable,trustee fee payable,formation fee payable,amount due to the Manager,administration fee payable,
67、registrar fee payable to the Trustee,amount payable on redemption of units and other payables and accruals.(ii)Recognition The Sub-Funds recognise a financial asset or a financial liability when,and only when,it becomes a party to the contractual provisions of the instrument.Purchases and sales of f
68、inancial assets at FVPL are accounted for on the trade date basis.(iii)Initial measurement Financial assets and financial liabilities at FVPL are recorded in the statement of net assets at fair value.All transaction costs for such instruments are recognised directly in profit or loss.Financial asset
69、s and liabilities(other than those classified as at FVPL)are measured initially at their fair value plus or minus any directly attributable incremental costs of acquisition or issue.(iv)Subsequent measurement After initial measurement,the Sub-Funds measure financial instruments which are classified
70、as at FVPL at fair value.Subsequent changes in the fair values of those financial instruments are recorded in“net change in unrealised gain/loss on financial assets and financial liabilities at FVPL”in“net gain on financial assets and financial liabilities at FVPL”.Debt instruments,other than those
71、classified as at FVPL,are measured at amortised cost using the effective interest method less any allowance for impairment.Gains and losses are recognised in profit or loss when the debt instruments are derecognised or impaired,as well as through the amortisation process.Financial liabilities,other
72、than those classified as at FVPL,are measured at amortised cost using the effective interest method.Gains and losses are recognised in profit or loss when the liabilities are derecognised,as well as through the amortisation process.GLOBAL X ETF SERIES II NOTES TO THE FINANCIAL STATEMENTS 9 2.SUMMARY
73、 OF SIGNIFICANT ACCOUNTING POLICIES(CONTINUED)(b)Financial instruments(continued)(iv)Subsequent measurement(continued)The effective interest method is a method of calculating the amortised cost of a financial asset or a financial liability and of allocating the interest income or interest expense ov
74、er the relevant period.The effective interest rate is the rate that exactly discounts estimated future cash payments or receipts through the expected life of the financial asset or financial liability to the gross carrying amount of the financial asset or to the amortised cost of the financial liabi
75、lity.When calculating the effective interest rate,the Sub-Funds estimate cash flows considering all contractual terms of the financial instruments,but does not consider expected credit losses.The calculation includes all fees paid or received between parties to the contract that are an integral part
76、 of the effective interest rate,transaction costs and all other premiums or discounts.(v)Derecognition A financial asset is derecognised when the rights to receive cash flows from the financial asset have expired,or where the Sub-Funds have transferred its rights to receive cash flows from the finan
77、cial asset,or has assumed an obligation to pay the received cash flows in full without material delay to a third party under a pass-through arrangement and either the Sub-Funds have transferred substantially all the risks and rewards of the asset or the Sub-Fund has neither transferred nor retained
78、substantially all the risks and rewards of the financial asset,but has transferred control of the asset.When the Sub-Funds have transferred its rights to receive cash flows from an asset(or has entered into a pass-through arrangement),and has neither transferred nor retained substantially all the ri
79、sks and rewards of the asset nor transferred control of the asset,the asset is recognised to the extent of the Sub-Funds continuing involvement in the asset.In that case,the Sub-Fund also recognises an associated liability.The transferred asset and the associated liability are measured on a basis th
80、at reflects the rights and obligations that the Sub-Fund has retained.The Sub-Funds derecognise a financial liability when the obligation under the liability is discharged or cancelled,or expired.(c)Fair value measurement The Sub-Funds measure its investments in financial instruments at fair value a
81、t the end of each reporting period.Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.The fair value measurement is based on the presumption that the transaction to sell the ass
82、et or transfer the liability takes place either:in the principal market for the asset or liability;or in the absence of a principal market,in the most advantageous market for the asset or liability.The principal or the most advantageous market must be accessible by the Sub-Funds.The fair value of an
83、 asset or a liability is measured using the assumptions that market participants would use when pricing the asset or liability,assuming that market participants act in their economic best interest.GLOBAL X ETF SERIES II NOTES TO THE FINANCIAL STATEMENTS 10 2.SUMMARY OF SIGNIFICANT ACCOUNTING POLICIE
84、S(CONTINUED)(c)Fair value measurement(continued)The fair value for financial instruments that are listed or traded on an exchange is based on quoted last traded market prices,that are within the bid-ask spread.Investments in listed bonds and listed futures contracts are valued using the last traded
85、market prices.All assets and liabilities for which fair value is measured or disclosed in the financial statements are categorised within the fair value hierarchy,described as follows,based on the lowest level input that is significant to the fair value measurement as a whole:Level 1 Quoted(unadjust
86、ed)market prices in active markets for identical assets or liabilities Level 2 Valuation techniques for which the lowest level input that is significant to the fair value measurement is directly or indirectly observable Level 3 Valuation techniques for which the lowest level input that is significan
87、t to the fair value measurement is unobservable For assets and liabilities that are recognised in the financial statements on a recurring basis,the Sub-Funds determine whether transfers have occurred between levels in the hierarchy by re-assessing categorisation(based on the lowest level input that
88、is significant to the fair value measurement as a whole)at the end of each reporting period.(d)Derivative financial instruments Derivative financial instruments are recorded on a mark-to-market basis.Fair values are determined by using quoted market prices that are within the bid-ask spread for futu
89、res contracts.All derivatives are carried as assets when amounts are receivable by the Sub-Funds and as liabilities when amounts are payable by the Sub-Funds.Unrealised gains and losses arising from changes in fair value,and realised gains and losses are recognised in profit or loss.(e)Income Intere
90、st income is recognised in profit or loss on a time-proportionate basis using the effective interest method.Dividend income on equity securities is recorded on the ex-dividend date with the corresponding foreign withholding taxes recorded as an expense.Other income is accounted for on an accruals ba
91、sis.(f)Expenses Expenses are recognised on an accrual basis.(g)Cash and cash equivalents Cash and cash equivalents in the statement of net assets comprise short term deposits in banks which are readily convertible to known amounts of cash and are subject to an insignificant risk of changes in value.
92、For the purpose of the statement of cash flows,cash and cash equivalents consist of cash and cash equivalents as defined above,net of outstanding bank overdrafts when applicable.GLOBAL X ETF SERIES II NOTES TO THE FINANCIAL STATEMENTS 11 2.SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES(CONTINUED)(h)Tran
93、slation of foreign currencies Functional and presentation currency Items included in the financial statements are measured using the currency of the primary economic environment in which the Sub-Funds operate(the“functional currency”).The performance of the Sub-Funds is measured and reported to the
94、unitholders and in HK$for Global X S&P Crude Oil Futures Enhanced ER ETF,US$for Global X Asia Pacific High Dividend Yield ETF and Global X Bloomberg MSCI Asia ex Japan Green Bond ETF and RMB for Global X FTSE China Policy Bank Bond ETF.The Management considers the HK$,US$and RMB as the currencies th
95、at most faithfully represent the economic effects of the underlying transactions,events and conditions.The financial statements of the Sub-Funds are presented in HK$for Global X S&P Crude Oil Futures Enhanced ER ETF,US$for Global X Asia Pacific High Dividend Yield ETF and Global X Bloomberg MSCI Asi
96、a ex Japan Green Bond ETF and RMB for Global X FTSE China Policy Bank Bond ETF,which are the Sub-Funds functional and presentation currencies.Foreign currency translation Transactions during the year,including purchases and sales of securities,income and expenses,are translated at the rate of exchan
97、ge prevailing on the date of the transaction.Monetary assets and liabilities denominated in foreign currencies are translated at the functional currency rates of exchange ruling at the end of the reporting period.Differences arising on settlement or transaction of monetary items are recognised in th
98、e statement of profit or loss and other comprehensive income.Non-monetary items that are measured in terms of historical cost in a foreign currency are translated using the exchange rates at the dates of the initial transactions.Non-monetary items measured at fair value in a foreign currency are tra
99、nslated using the exchange rates at the date when the fair value is determined.Foreign currency transaction gains and losses on financial instruments classified as at FVPL are included in profit or loss in the statement of profit or loss and other comprehensive income.(i)Redeemable units Redeemable
100、units are classified as an equity instrument when:(a)The redeemable units entitle the holder to a pro-rata share of the Sub-Funds net assets in the event of the Sub-Funds liquidation;(b)The redeemable units are in the class of instruments that is subordinate to all other classes of instruments;(c)Al
101、l redeemable units in the class of instruments that is subordinate to all other classes of instruments have identical features;(d)The redeemable units do not include any contractual obligation to deliver cash or another financial asset other than the holders rights to a pro-rata share of the Sub-Fun
102、ds net assets;or(e)The total expected cash flows attributable to the redeemable units over the life of the instrument are based substantially on the profit or loss,the change in the recognised net assets or the change in the fair value of the recognised and unrecognised net assets of the Sub-Funds o
103、ver the life of the instrument.GLOBAL X ETF SERIES II NOTES TO THE FINANCIAL STATEMENTS 12 2.SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES(CONTINUED)(i)Redeemable units(continued)In addition to the redeemable units having all the above features,the Sub-Funds must have no other financial instrument or c
104、ontract that has:(a)Total cash flows based substantially on profit or loss,the change in the recognised net assets or the change in the fair value of the recognised and unrecognised net assets of the Sub-Funds;and(b)The effect of substantially restricting or fixing the residual return to the redeema
105、ble unitholders.The Sub-Funds redeemable units meet the definition of puttable instruments classified as equity instruments under the revised IAS 32 and are classified as equity.During the period ended 30 September 2023,Global X Asia Pacific High Dividend Yield ETF,Global X Bloomberg MSCI Asia ex Ja
106、pan Green Bond ETF and Global X FTSE China Policy Bank Bond ETF only issued Listed Class of Units and there are no Unlisted Class of Units issued for the period ended 30 September 2023.The Sub-Funds continuously assess the classification of the redeemable units.If the redeemable units cease to have
107、all the features or meet all the conditions set out to be classified as equity,the Sub-Funds will reclassify them as financial liabilities and measure them at fair value at the date of reclassification,with any differences from the previous carrying amount recognised in equity.If the redeemable unit
108、s subsequently have all the features and meet the conditions to be classified as equity,the Sub-Funds will reclassify them as equity instruments and measure them at the carrying amount of the liabilities at the date of the reclassification.Redeemable units can be redeemed in cash equal to a proporti
109、onate share of the Sub-Funds net asset value.The Sub-Funds net asset value per unit is calculated by dividing the net assets attributable to unitholders with the total number of outstanding units of the Sub-Fund.(j)Amounts due from and to brokers The amounts due from brokers include margin accounts
110、and receivables for securities sold(in a regular way transaction)that have been contracted for,but not yet delivered,on the reporting date.Refer to the accounting policy for financial assets measured at amortised cost for recognition and measurement.Margin accounts represent cash deposits held with
111、brokers as collateral against open futures contracts.Amounts due to brokers are payables for securities purchased(in a regular way transaction)that have been contracted for,but not yet delivered,on the reporting date.Refer to the accounting policy for financial liabilities measured at amortised cost
112、 for recognition and measurement.(k)Impairment of financial assets Impairment allowances are recognised under the general approach where expected credit losses are recognised in two stages.For credit exposures where there has not been a significant increase in credit risk since initial recognition,t
113、he Sub-Funds are required to provide for credit losses that result from possible default events within the next 12 months.For those credit exposures where there has been a significant increase in credit risk since initial recognition,a loss allowance is required for credit losses expected over the r
114、emaining life of the exposure irrespective of the timing of the default.The Sub-Funds consider a default has occurred when a financial asset is more than 90 days past due unless the Sub-Funds have reasonable and supportable information to demonstrate that a more appropriate default criterion should
115、be applied.GLOBAL X ETF SERIES II NOTES TO THE FINANCIAL STATEMENTS 13 2.SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES(CONTINUED)(l)Net change in unrealised gains or losses on financial assets/liabilities at FVPL This item includes changes in the fair value of financial assets/liabilities as at FVPL.Un
116、realised gains and losses comprise changes in the fair value of financial instruments for the period and from reversal of prior period unrealised gains and losses for financial instruments which were realised in the reporting period.(m)Net realised gains or losses on disposal of financial assets/lia
117、bilities at FVPL Net realised gains or losses on disposal of financial assets/liabilities classified as at FVPL are calculated using the weighted average method.They represent the difference between an instruments average cost and disposal amount.(n)Offsetting financial instruments Financial assets
118、and financial liabilities are offset and the net amount is reported in the statement of net assets if there is a currently enforceable legal right to offset the recognised amounts and there is an intention to settle on a net basis,or to realise the assets and settle the liabilities simultaneously.(o
119、)Taxes In some jurisdictions,investment income and capital gains are subject to withholding tax deducted from the source of the income.The Sub-Fund presents the withholding tax separately from the gross investment income in profit or loss.For the purpose of the statement of cash flows,cash inflows f
120、rom investments are presented net of withholding taxes,when applicable.(p)Distributions to unitholders Distributions are at the discretion of the Manager.A distribution to the Sub-Funds unitholders is accounted for as a deduction from net assets attributable to unitholders.A proposed distribution is
121、 recognised as a liability in the period in which it is approved by the Manager.The Manager does not intend to pay or make any distribution or dividends to the Sub-Funds unitholders.(q)Formation fee The formation fee is recognised as an expense in the period in which it is incurred.(r)Transaction co
122、sts Transaction costs are costs incurred to acquire financial assets/liabilities at FVPL.They include fees and commissions paid to agents,brokers and dealers.Transaction costs,when incurred,are immediately recognised in profit or loss as an expense.GLOBAL X ETF SERIES II NOTES TO THE FINANCIAL STATE
123、MENTS 14 2.SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES(CONTINUED)(s)Related parties A party is considered to be related to the Sub-Fund if:(a)the party is a person or a close member of that persons family and that person(i)has control or joint control over the Sub-Funds;(ii)has significant influence
124、over the Sub-Funds;or (iii)is a member of the key management personnel of the Sub-Funds or of a parent of the Sub-Funds;or (b)the party is an entity where any of the following conditions applies:(i)the entity and the Sub-Funds are members of the same group;(ii)one entity is an associate or joint ven
125、ture of the other entity(or of a parent,subsidiary or fellow subsidiary of the other entity);(iii)the entity and the group are joint ventures of the same third party;(iv)one entity is a joint venture of a third entity and the other entity is an associate of the third entity;(v)the entity is a post-e
126、mployment benefit plan for the benefit of employees of either the Sub-Funds or an entity related to the Sub-Funds;(vi)the entity is controlled or jointly controlled by a person identified in(a);(vii)a person identified in(a)(i)has significant influence over the entity or is a member of the key manag
127、ement personnel of the entity(or of a parent of the entity);and(viii)the entity,or any member of a group of which it is a part,provides key management personnel services to the Sub-Funds or to the parent of the Sub-Fund.3.NET ASSETS ATTRIBUTABLE TO UNITHOLDERS (a)Net assets attributable to unitholde
128、rs The creation and redemption of units of the Sub-Funds can only be facilitated by or through participating dealers.Investors other than the participating dealers make a request to create or redeem units through a participating dealer and if the investor is a retail investor,such request must be ma
129、de through a stockbroker which has opened an account with a participating dealer.Units are created or redeemed at a minimum of 250,000 units or in multiples thereof for Global X S&P Crude Oil Futures Enhanced ER ETF,50,000 units for Global X Asia Pacific High Dividend Yield ETF,15,000 units for Glob
130、al X Bloomberg MSCI Asia ex Japan Green Bond ETF and Global X FTSE China Policy Bank Bond ETF.The Trustee shall receive subscription proceeds from the participating dealers for the creation of units and pay redemption proceeds for the redemption of units to the relevant participating dealer in such
131、form and manner as prescribed by the Trust Deed.Subscriptions and redemptions of units during the period are shown on the statement of changes in net assets attributable to unitholders.GLOBAL X ETF SERIES II NOTES TO THE FINANCIAL STATEMENTS 15 3.NET ASSETS ATTRIBUTABLE TO UNITHOLDERS(CONTINUED)(b)M
132、ovements of units The tables below summarise the movements of units for the period ended 30 September 2023 and 2022,and the NAV per unit for each Sub-fund as at 30 September 2023 and 31 March 2023.Global X S&P Crude Oil Futures Enhanced ER ETF Global X Asia Pacific High Dividend Yield ETF1 Global X
133、Bloomberg MSCI Asia ex Japan Green Bond ETF1 Global X FTSE China Policy Bank Bond ETF1 For the six months ended 30 September 2023(unaudited)Number of units For the six months ended 30 September 2022(unaudited)Number of units For the six months ended 30 September 2023(unaudited)Number of units For th
134、e six months ended 30 September 2023(unaudited)Number of units For the six months ended 30 September 2023(unaudited)Number of units Units in issue at beginning of period 12,750,000 10,500,000 700,000 1,905,000 645,000 Issue during the period -750,000 50,000 -Redemption during the period (4,750,000)(
135、2,750,000)(150,000)(120,000)(345,000)Units in issue at end of period 8,000,000 8,500,000 600,000 1,785,000 300,000 As at 30 September 2023(unaudited)HK$As at 31 March 2023(audited)HK$As at 30 September 2023(unaudited)US$As at 31 March 2023(audited)US$As at 30 September 2023(unaudited)US$As at 31 Mar
136、ch 2023(audited)US$As at 30 September 2023(unaudited)RMB As at 31 March 2023(audited)RMB Net assets attributable to unitholders per units 5.9839 4.9425 7.9810 7.5491 6.7591 6.8360 50.6613 50.1704 1 For Global X Asia Pacific High Dividend Yield ETF,Global X Bloomberg MSCI Asia ex Japan Green Bond ETF
137、 and Global X FTSE China Policy Bank Bond ETF,date of inception was 26 July 2022,18 August 2022 and 18 October 2022 respectively that no comparative movements of units was presented for the Sub-funds.GLOBAL X ETF SERIES II NOTES TO THE FINANCIAL STATEMENTS 16 4.NET GAIN/(LOSS)ON FINANCIAL ASSETS AND
138、 FINANCIAL LIABILITIES AT FAIR VALUE THROUGH PROFIT OR LOSS The following is a breakdown of net gain/(loss)on financial assets and financial liabilities at FVPL:Global X S&P Crude Oil Futures Enhanced ER ETF Global X Asia Pacific High Dividend Yield ETF Global X Bloomberg MSCI Asia ex Japan Green Bo
139、nd ETF Global X FTSE China Policy Bank Bond ETF For the six months ended 30 September 2023(unaudited)HK$For the six months ended 30 September 2022(unaudited)HK$For the six months ended 30 September 2023(unaudited)US$For the six months ended 30 September 2023(unaudited)US$For the six months ended 30
140、September 2023(unaudited)RMB Net realised gains/(losses)on sale of financial assets and financial liabilities at fair value through profit or loss 2,200,076 2,884,278 585,748 (49,386)117,842 Net change in unrealised gains/(loss)on financial assets and financial liabilities at fair value through prof
141、it or loss 4,889,428 (7,609,002)(275,545)(232,316)168,277 7,089,504 (4,724,724)310,203 (281,702)286,119 GLOBAL X ETF SERIES II NOTES TO THE FINANCIAL STATEMENTS 17 5.TRANSACTIONS WITH THE TRUSTEE,MANAGER AND THEIR CONNECTED PERSONS Related parties are those as defined in note 2(s).Related parties of
142、 the Sub-Funds also include the Trustee,the Manager of the Sub-Funds and their connected persons.Connected persons of the Trustee,the Manager are those as defined in the UT Code.All transactions entered into during the period between the Sub-Funds and their related parties,including the Trustee,the
143、Manager and their connected persons,were carried out in the normal course of business and on normal commercial terms.To the best of the Managers knowledge,the Sub-Funds do not have any other transactions with their related parties,including the Trustee,the Manager and their connected persons,except
144、for those disclosed below.(a)Management fee Global X S&P Crude Oil Futures Enhanced ER ETF The Manager is entitled to receive a management fee of up to 0.99%per year of the net asset value of the Sub-Fund.The current management fee in respect of the Sub-Fund is 0.75%(31 March 2023:0.75%)of the net a
145、sset value and is accrued daily and calculated as at each dealing day and payable monthly in arrears with no fixed terms.Global X Asia Pacific High Dividend Yield ETF1 The Manager is entitled to receive a management fee of up to 2%per year of the net asset value of the Sub-Funds.The fee is accrued d
146、aily and calculated as at each dealing day and payable monthly in arrears.The Sub-Funds employ a single management fee structure,with the Sub-Fund paying all of its fees,costs and expenses(and its due proportion of any costs and expenses of the Trust allocated to it)as a single flat fee.Fees and exp
147、enses taken into account in determining a Sub-Funds Management Fee include,but are not limited to,the Managers fee,Trustees fee,the Registrars fees and the Service Agents fee,fees and expenses of the auditors,ordinary out-of-pocket expenses incurred by the Manager or the Trustee and costs and expens
148、es of licensing indices used in connection with the Sub-Fund.In respect of both Listed Class of Units and the Unlisted Class of Units,the current rate of single management fee is 0.68%per annum of the net asset value.Global X Bloomberg MSCI Asia ex Japan Green Bond ETF2 and Global X FTSE China Polic
149、y Bank Bond ETF3 The Manager is entitled to receive a management fee of up to 2%per year of the net asset value of the Sub-Funds.The fee is accrued daily and calculated as at each dealing day and payable monthly in arrears.The Sub-Funds employ a single management fee structure for Listed Class of Un
150、its,with each Sub-Fund paying all of its fees,costs and expenses(and its due proportion of any costs and expenses of the Trust allocated to it)as a single flat fee.Fees and expenses taken into account in determining a Sub-Funds Management Fee include,but are not limited to,the Managers fee,Trustees
151、fee,the Registrars fees,the Service Agents fee,fees and expenses of the auditors,establishment costs,ordinary out-of-pocket expenses incurred by the Manager or the Trustee and costs and expenses of licensing indices used in connection with the Sub-Fund.Global X Bloomberg MSCI Asia ex Japan Green Bon
152、d ETF only issued Listed Class of Units and there are no Unlisted Class of Units issued for the period ended 30 September 2023.Global X FTSE China Policy Bank Bond ETF only issued Listed Class of Units and there are no Unlisted Class of Units issued for the period ended 30 September 2023.GLOBAL X ET
153、F SERIES II NOTES TO THE FINANCIAL STATEMENTS 18 5.TRANSACTIONS WITH THE TRUSTEE,MANAGER AND THEIR CONNECTED PERSONS(CONTINUED)(a)Management fee(continued)For each Sub-Fund,the annual rates of the management fee are as follows:Annual rate of the net assets in%Annual rate of the net assets in%Annual
154、rate of the net assets in%Annual rate of the net assets in%Listed Class Unlisted Class Listed Class Unlisted Class 30 September 2023 30 September 2023 30 September 2022 30 September 2022 Global X S&P Crude Oil Futures Enhanced ER ETF 0.75%N/A 0.75%N/A Global X Asia Pacific High Dividend Yield ETF1 0
155、.68%0.68%N/A N/A Global X Bloomberg MSCI Asia ex Japan Green Bond ETF2 0.40%0.60%N/A N/A Global X FTSE China Policy Bank Bond ETF3 0.30%0.45%N/A N/A The management fees incurred during the period ended 30 September 2023 and 2022 are as follows:For the six months ended 30 September 2023 (unaudited)Fo
156、r the six months ended 30 September 2022 (unaudited)HK$HK$Global X S&P Crude Oil Futures Enhanced ER ETF 194,662 216,060 For the six months ended 30 September 2023(unaudited)US$Global X Asia Pacific High Dividend Yield ETF1 19,268 For the six months ended 30 September 2023 (unaudited)US$Global X Blo
157、omberg MSCI Asia ex Japan Green Bond ETF2 24,750 For the six months ended 30 September 2023 (unaudited)RMB Global X FTSE China Policy Bank Bond ETF3 45,009 1 For Global X Asia Pacific High Dividend Yield ETF,date of inception was 26 July 2022 that no comparative was presented for the Sub-fund.2 For
158、Global X Bloomberg MSCI Asia ex Japan Green Bond ETF,date of inception was 18 August 2022 that no comparative was presented for the Sub-fund.3 For Global X FTSE China Policy Bank Bond ETF,date of inception was 18 October 2022 that no comparative was presented for the Sub-fund.GLOBAL X ETF SERIES II
159、NOTES TO THE FINANCIAL STATEMENTS 19 5.TRANSACTIONS WITH THE TRUSTEE,MANAGER AND THEIR CONNECTED PERSONS(CONTINUED)(a)Management fee(continued)The management fees payables as at 30 September 2023 and 31 March 2023 are as follows:As at 30 September 2023 As at 31 March 2023 (unaudited)(audited)HK$HK$G
160、lobal X S&P Crude Oil Futures Enhanced ER ETF 26,515 39,057 US$US$Global X Asia Pacific High Dividend Yield ETF 33,678 14,410 Global X Bloomberg MSCI Asia ex Japan Green Bond ETF 29,207 4,457 RMB RMB Global X FTSE China Policy Bank Bond ETF 83,494 38,485 (b)Trustee and registrar fees The Trustee rec
161、eives out of the assets of each Sub-Fund a monthly trustees fee,payable in arrears,accrued daily and calculated as at each dealing day of up to 1%per year of the net asset of the Sub-Fund or a class of Units or the applicable monthly minimum.The Trustees fee will be included in the Management Fee if
162、 the Sub-Fund employs a single management fee structure.Refer to Note 5(a).For each Sub-Fund,the annual rate of trustee is as follows:Annual rate of the net asset value in%Subject to a monthly minimum Annual rate of the net asset value in%Subject to a monthly minimum 30 September 2023 30 September 2
163、023 30 September 2022 30 September 2022 Global X S&P Crude Oil Futures Enhanced ER ETF 0.12%HK$78,000 0.12%HK$11,500 Global X Asia Pacific High Dividend Yield ETF1 N/A N/A N/A N/A Global X Bloomberg MSCI Asia ex Japan Green Bond ETF of Listed Classes in Units2 N/A N/A N/A N/A Global X Bloomberg MSCI
164、 Asia ex Japan Green Bond ETF of Unlisted Classes in Units3 0.045%US$3,750 N/A N/A Global X FTSE China Policy Bank Bond ETF of Listed Classes in Units2 N/A N/A N/A N/A Global X FTSE China Policy Bank Bond ETF of Unlisted Classes in Units3 0.045%RMB24,500 N/A N/A 1The Sub-Fund employs a single manage
165、ment fee structure.2The Listed Classes in Units of the Sub-Funds employ a single management fee structure.3During the financial period of the Sub-Funds in 2023,there are no Unlisted Classes in Units of the Global X Bloomberg MSCI Asia ex Japan Green Bond ETF and Global X FTSE China Policy Bank Bond
166、ETF issued.GLOBAL X ETF SERIES II NOTES TO THE FINANCIAL STATEMENTS 20 5.TRANSACTIONS WITH THE TRUSTEE,MANAGER AND THEIR CONNECTED PERSONS(CONTINUED)(b)Trustee and registrar fees(continued)The trustee fee is calculated as at each dealing day,accrued daily and payable monthly in arrears with no fixed
167、 terms.The Trustee is also entitled to receive a transaction fee of HK$120 on each open and closed WTI Futures Contract of Global X S&P Crude Oil Futures Enhanced ER ETF.The trustee fees incurred during the period ended 30 September 2023 and 2022 are as follows:For the six months ended 30 September
168、2023 (unaudited)For the six months ended 30 September 2022 (unaudited)HK$HK$Global X S&P Crude Oil Futures Enhanced ER ETF 69,189 69,189 The trustee fees payable as at 30 September 2023 and 31 March 2023 are as follows:As at 30 September 2023 As at 31 March 2023 (unaudited)(audited)HK$HK$Global X S&
169、P Crude Oil Futures Enhanced ER ETF 11,343 11,721 The Registrar is entitled to a registrar fee and a transaction fee for any creation and redemption of units of the Global X S&P Crude Oil Futures Enhanced ER ETF.The Registrar is entitled to receive from the Global X S&P Crude Oil Futures Enhanced ER
170、 ETF a registrar fee basis per participating dealer per transaction for updating the register record.The registrar fee per participating dealer per transaction for the period ended 30 September 2023 and 2022 are as follows:For the six months ended 30 September 2023 (unaudited)For the six months ende
171、d 30 September 2022 (unaudited)HK$HK$Global X S&P Crude Oil Futures Enhanced ER ETF 160 160 The registrar fee incurred by the Global X S&P Crude Oil Futures Enhanced ER ETF has been fully borne by the Manager during the period ended 30 September 2023 and 2022 are as follows:For the six months ended
172、30 September 2023 (unaudited)For the six months ended 30 September 2022 (unaudited)HK$HK$Global X S&P Crude Oil Futures Enhanced ER ETF -GLOBAL X ETF SERIES II NOTES TO THE FINANCIAL STATEMENTS 21 5.TRANSACTIONS WITH THE TRUSTEE,MANAGER AND THEIR CONNECTED PERSONS(CONTINUED)(b)Trustee and registrar
173、fees(continued)The Registrar is also entitled to receive from the participating dealer a transaction fee basis per participating dealer per transaction for handling any cash creation and redemption of units of the Global X S&P Crude Oil Futures Enhanced ER ETF.The transaction fee per participating d
174、ealer per transaction for the period ended 30 September 2023 and 2022 are as follows:For the six months ended 30 September 2023 (unaudited)For the six months ended 30 September 2022 (unaudited)HK$HK$Global X S&P Crude Oil Futures Enhanced ER ETF 4,000 4,000 The transaction fee would be paid by the p
175、articipating dealer to the Global X S&P Crude Oil Futures Enhanced ER ETF and the Global X S&P Crude Oil Futures Enhanced ER ETF would pay the transaction fee to the Trustee on behalf of the participating dealer.The registrar fees payable to the Trustee as at 30 September 2023 and 31 March 2023 are
176、as follows:As at 30 September 2023 As at 31 March 2023 (unaudited)(audited)HK$HK$Global X S&P Crude Oil Futures Enhanced ER ETF -(c)Other transactions (i)Other income Global X Asia Pacific High Dividend Yield ETF1 For the period ended 30 September 2023,other income of the Sub-Fund amounted to US$3,8
177、16,US$3,602 and US$214 are from the Mirae Asset Securities(HK)Ltd.,a related company of the Manager and the Manager respectively.1 For Global X Asia Pacific High Dividend Yield ETF,date of inception was 26 July 2022 that no comparative was presented for the Sub-fund.(ii)Expenses borne by the Manager
178、 The Manager is responsible for the payment of certain fees(including but not limited to auditors remuneration,index licensing fee,and other administration fee)on behalf of the Sub-Fund.The Manager recharges all or a portion of these fees to the Sub-Funds.GLOBAL X ETF SERIES II NOTES TO THE FINANCIA
179、L STATEMENTS 22 5.TRANSACTIONS WITH THE TRUSTEE,MANAGER AND THEIR CONNECTED PERSONS(CONTINUED)(c)Other transactions(continued)(ii)Expenses borne by the Manager(continued)The tables below list the breakdown of expenses borne by the Manager and not charged to the Sub-Funds:For the six months For the s
180、ix months ended 30 September 2023 ended 30 September 2022 Global X S&P Crude Oil Futures (unaudited)(unaudited)Enhanced ER ETF HK$HK$Auditors remuneration -389 Other administration fees 9,170 2,111 9,170 2,500 (iii)Amount due to the Manager The amount due to the Manager is interest-free,unsecured an
181、d repayable on demand.The followings are the amount due to the Manager of the Sub-Fund as at 30 September 2023 and 31 March 2023:As at 30 September 2023(unaudited)As at 31 March 2023 (audited)HK$HK$Global X S&P Crude Oil Futures Enhanced ER ETF 616,814 465,932 (iv)Bank charges During the period ende
182、d 30 September 2023 and 2022,bank charges were charged by The Hongkong and Shanghai Banking Corporation Limited,the immediate holding company of the Trustee,which have been fully borne by the Manager.For the six months ended 30 September 2023 (unaudited)For the six months ended 30 September 2022 (un
183、audited)HK$HK$Global X S&P Crude Oil Futures Enhanced ER ETF -1,440 (d)Cash and cash equivalents As at 30 September 2023 and 31 March 2023,interest-bearing bank balances were held with the Hongkong and Shanghai Banking Corporation Limited,a related company of the Trustee.Global X S&P Crude Oil Futur
184、es Enhanced ER ETF Global X Asia Pacific High Dividend Yield ETF Global X Bloomberg MSCI Asia ex Japan Green Bond ETF Global X FTSE China Policy Bank Bond ETF As at 30 September 2023(unaudited)As at 31 March 2023(audited)As at 30 September 2023(unaudited)As at 31 March 2023(audited)As at 30 Septembe
185、r 2023(unaudited)As at 31 March 2023 (audited)As at 30 September 2023(unaudited)As at 31 March 2023(audited)HK$HK$US$US$US$US$RMB RMB Cash and cash equivalents 8,097,958 7,841,376 540,210 16,512 81,785 113,893 165,741 113,901 GLOBAL X ETF SERIES II NOTES TO THE FINANCIAL STATEMENTS 23 5.TRANSACTIONS
186、 WITH THE TRUSTEE,MANAGER AND THEIR CONNECTED PERSONS(CONTINUED)(e)Investment transactions with connected persons Global X S&P Crude Oil Futures Enhanced ER ETF For the period ended 30 September 2023 and 2022,Mirae Asset Securities(HK)Limited,a related company of the Manager,acts as a participating
187、dealer of Global X S&P Crude Oil Futures Enhanced ER ETF.During the period,subscription and redemption of Global X S&P Crude Oil Futures Enhanced ER ETF as a participating dealer were Nil unit and 4,750,000 units(for the six months ended 30 September 2022:Nil unit and 2,750,000 units)respectively.Mi
188、rae Asset Securities(HK)Limited was not entitled to any profits from the transactions in units of Global X S&P Crude Oil Futures Enhanced ER ETF for the period ended 30 September 2023 and 30 September 2022.Global X Asia Pacific High Dividend Yield ETF1 For the period ended 30 September 2023,Mirae As
189、set Securities(HK)Limited,a related company of the Manager,acts as a participating dealer of Global X Asia Pacific High Dividend Yield ETF.During the period,subscription and redemption of Global X Asia Pacific High Dividend Yield ETF as a participating dealer were 150,000 units and 50,000 units.Mira
190、e Asset Securities(HK)Limited was not entitled to any profits from the transactions in units of Global X Asia Pacific High Dividend ETF for the period ended 30 September 2023.Global X Bloomberg MSCI Asia ex Japan Green Bond ETF2 For the period ended 30 September 2023,Mirae Asset Securities(HK)Limite
191、d,a related company of the Manager,acts as a participating dealer of Global X Bloomberg MSCI Asia ex Japan Green Bond ETF.During the period,subscription and redemption of Global X Bloomberg MSCI Asia ex Japan Green Bond ETF as a participating dealer were Nil unit and 150,000 units.Mirae Asset Securi
192、ties(HK)Limited was not entitled to any profits from the transactions in units of Global X Bloomberg MSCI Asia ex Japan Green Bond ETF for the period/year ended 30 September 2023.Global X FTSE China Policy Bank Bond ETF3 For the period ended 30 September 2023,Mirae Asset Securities(HK)Limited,a rela
193、ted company of the Manager,acts as a participating dealer of Global X FTSE China Policy Bank Bond ETF.During the period,subscription and redemption of Global X FTSE China Policy Bank Bond ETF as a participating dealer were Nil unit and 345,000 units.Mirae Asset Securities(HK)Limited was not entitled
194、 to any profits from the transactions in units of Global X FTSE China Policy Bank Bond ETF for the period ended 30 September 2023.1 For Global X Asia Pacific High Dividend Yield ETF,date of inception was 26 July 2022 that no comparative was presented for the Sub-fund.2 For Global X Bloomberg MSCI As
195、ia ex Japan Green Bond ETF,date of inception was 18 August 2022 that no comparative was presented for the Sub-fund.3 For Global X FTSE China Policy Bank Bond ETF,date of inception was 18 October 2022 that no comparative was presented for the Sub-fund.GLOBAL X ETF SERIES II NOTES TO THE FINANCIAL STA
196、TEMENTS 24 5.TRANSACTIONS WITH THE TRUSTEE,MANAGER AND THEIR CONNECTED PERSONS(CONTINUED)(f)Amount due from the Manager As at 30 September 2023 and 31 March 2023,the amounts due from the Manager of the Sub-Funds are as follows:As at 30 September 2023 As at 31 March 2023 (unaudited)(audited)HK$HK$Glo
197、bal X S&P Crude Oil Futures Enhanced ER ETF 633 955 US$US$Global X Asia Pacific High Dividend Yield ETF 69,334 32,971 Global X Bloomberg MSCI Asia ex Japan Green Bond ETF 30,550 115 RMB RMB Global X FTSE China Policy Bank Bond ETF 208,065 41,848 The balances are unsecured,interest-free and payable o
198、n demand.(g)Investment in unit trust As at 30 September 2023,investment in unit trust which are managed by the Manager or other companies under the same group of the Manager,HK$7,941,600(31 March 2023:Nil)was held by Global X S&P Crude Oil Futures Enhanced ER ETF.6.AMOUNT DUE FROM AND DUE TO BROKERS
199、 As at 30 September 2023 and 31 March 2023,the Sub-Funds have amounts due from and amount due to a broker,which represent receivables and payables for securities sold/bought with the broker that have been contracted for but not yet settled or delivered on the reporting date respectively.For the amou
200、nt due to a broker,the balance is unsecured and payable on demand.30 September 2023 31 March 2023 (unaudited)(audited)Global X S&P Crude Oil Futures Enhanced ER ETF HK$HK$Amount due from a broker -Margin account(KGI Securities(Singapore)Pte.Ltd.)16,800 14,273,403 Global X Asia Pacific High Dividend
201、Yield ETF US$US$Amounts due from brokers -UBS 667,225 -Global X Bloomberg MSCI Asia ex Japan Green Bond ETF Amounts due from brokers -BNP-Paribas SA-188,956-Goldman Sachs International-192,337 Amounts due to brokers -Citigroup Global Markets Limited-376,150 Global X FTSE China Policy Bank Bond ETF R
202、MB RMB Amount due from a broker -Orient Securities Company Limited-703,017 Amount due to a broker -Industrial and Commercial Bank of China-507,897 GLOBAL X ETF SERIES II NOTES TO THE FINANCIAL STATEMENTS 25 7.CASH AND CASH EQUIVALENTS Notes(i)As at 30 September 2023,these interest-bearing bank balan
203、ces were held with The Hongkong and Shanghai Banking Corporation Limited,a related company of the Trustee,Citibank,N.A.Hong Kong Branch,Standard Chartered Bank(Hong Kong)Limited,Industrial and Commercial Bank of China(Asia)Limited,Bank of China(Hong Kong)Limited,China Construction Bank(Asia)Corporat
204、ion Limited,SinoPac Securities(Asia)Limited and Agricultural Bank of China Limited Hong Kong Branch.As at 31 March 2023,the interest-bearing bank balances of the Sub-Funds were held with The Hongkong and Shanghai Banking Corporation Limited,a related company of the Trustee,Standard Chartered Bank(Ho
205、ng Kong)Limited,Citibank N.A.Hong Kong Branch,Industrial and Commercial Bank of China(Asia)Limited,China Construction Bank(Asia)Corporation Limited,Agricultural Bank of China Limited Hong Kong Branch and Bank of China(Hong Kong)Limited.(ii)As at 30 September 2023,the time deposit at a fixed interest
206、 rates ranging between 4.02%to 5.19%p.a.for Global X S&P Crude Oil Futures Enhanced ER ETF were placed with China Construction Bank(Asia)Corporation Limited,Industrial and Commercial Bank of China(Asia)Limited,Agricultural Bank of China Limited Hong Kong Branch and Citibank N.A.Hong Kong Branch with
207、 an original maturity of less than three months.As at 31 March 2023,the time deposits at fixed interest rates ranging between 1.90%to 3.61%p.a.for Global X S&P Crude Oil Futures Enhanced ER ETF were placed with China Construction Bank(Asia)Corporation Limited,Industrial and Commercial Bank of China(
208、Asia)Limited,Agricultural Bank of China Limited Hong Kong Branch and Citibank N.A.Hong Kong Branch with an original maturity of less than three months.8.TRANSACTION COSTS Transaction costs are costs incurred to acquire/dispose financial assets or liabilities at fair value through profit or loss.They
209、 include fees and commissions paid to agents,advisers,brokers and dealers.Notes As at 30 September 2023 As at 31 March 2023 (unaudited)(audited)Global X S&P Crude Oil Futures Enhanced ER ETF HK$HK$Bank balances(i)23,677,109 34,378,777 Time deposits(ii)14,631,841 17,453,789 Cash and cash equivalents
210、38,308,950 51,832,566 Global X Asia Pacific High Dividend Yield ETF US$US$Bank balances(i)540,210 16,512 Cash and cash equivalents 540,210 16,512 Global X Bloomberg MSCI Asia ex Japan Green Bond ETF US$US$Bank balances(i)81,785 113,893 Cash and cash equivalents 81,785 113,893 Global X FTSE China Pol
211、icy Bank Bond ETF RMB RMB Bank balances(i)214,100 113,901 Cash and cash equivalents 214,100 113,901 GLOBAL X ETF SERIES II NOTES TO THE FINANCIAL STATEMENTS 26 9.SOFT DOLLAR ARRANGEMENTS The Manager may effect transactions,provided that any such transaction is consistent with standards of“best execu
212、tion”,by or through the agency of another person for the account of the Sub-Fund with whom the Manager or any of its connected persons have an arrangement under which that party will from time to time provide to or procure for the Manager or any of its connected persons goods,services or other benef
213、its(such as advisory services,computer hardware associated with specialised software or research services and performance measures)the nature of which is such that their provision can reasonably be expected to benefit the Sub-Fund as a whole and may contribute to an improvement in the performance of
214、 the Sub-Fund.For the avoidance of doubt,such goods and services may not include travel,accommodation,entertainment,general administrative goods or services,general office equipment or premises,membership fees,employees salaries or direct money payments.Since the inception of the Sub-Fund,the Manage
215、r has not participated in any soft dollar arrangements in respect of any transactions for the account of the Sub-Fund.10.TAXATION No provision for Hong Kong profits tax has been made for the Sub-Funds as they are authorised as collective investment schemes under section 104 of the Hong Kong Securiti
216、es and Futures Ordinance and are therefore exempt from Hong Kong Profits Tax under section 26A(1A)of the Hong Kong Inland Revenue Ordinance.The Global X Asia Pacific High Dividend Yield ETF and Global X FTSE China Policy Bank Bond ETF currently incurs withholding taxes on investment income.Such inco
217、me is recorded gross of withholding taxes in the statement of comprehensive income.Withholding taxes are included in the statement of comprehensive income.GLOBAL X ETF SERIES II NOTES TO THE FINANCIAL STATEMENTS 27 11.DISTRIBUTIONS TO UNITHOLDERS The Manager may in its absolute discretion distribute
218、 income to unitholders annually(usually in March of each financial year)or determine that no distribution shall be made in any financial year.Distributions may not be paid if the cost of the Sub-Funds operations is higher than the yield from management of the Sub-Funds cash and holdings of investmen
219、ts.Global X S&P Crude Oil Futures Enhanced ER ETF did not make any distribution for the periods ended 30 September 2023 and 2022.Global X Asia Pacific High Dividend Yield ETF1,Global X Bloomberg MSCI Asia ex Japan Green Bond ETF2,and Global X FTSE China Policy Bank Bond ETF3 made the following distr
220、ibutions for the period ended 30 September 2023:Global X Asia Pacific High Dividend Yield ETF1 Global X Bloomberg MSCI Asia ex Japan Green Bond ETF2 Global X FTSE China Policy Bank Bond ETF3 For the six months ended 30 September 2023 For the six months ended 30 September 2023 For the six months ende
221、d 30 September 2023 (unaudited)(unaudited)(unaudited)US$US$RMB Interim distribution Distribution to unitholders dated 30 June 2023,US$0.13 per unit 99,641 -Distribution to unitholders dated 28 September 2023,US$0.13 per unit 99,766 -Distribution to unitholders dated 28 September 2023,US$0.05 per uni
222、t -89,041 -Distribution to unitholders dated 28 September 2023,RMB$0.60 per unit -350,034 199,408 89,041 350,034 The net income of Global X Asia Pacific High Dividend Yield ETF for the period ended 30 September 2023 was US$487,100.The net loss of Global X Bloomberg MSCI Asia ex Japan Green Bond ETF
223、for the period ended 30 September 2023 was US$44,248.The net income of Global X FTSE China Policy Bank Bond ETF for the period ended 30 September 2023 was RMB642,786.There are no undistributed income for the Sub-Funds brought forward as at 31 March 2023 and carried forward as at 30 September 2023.1
224、For Global X Asia Pacific High Dividend Yield ETF,date of inception was 26 July 2022 that no comparative was presented for the Sub-fund.2 For Global X Bloomberg MSCI Asia ex Japan Green Bond ETF,date of inception was 18 August 2022 that no comparative was presented for the Sub-fund.3 For Global X FT
225、SE China Policy Bank Bond ETF,date of inception was 18 October 2022 that no comparative was presented for the Sub-fund.GLOBAL X ETF SERIES II NOTES TO THE FINANCIAL STATEMENTS 28 12.DERIVATIVE FINANCIAL INSTRUMENTS Futures contracts Futures contracts are a commitment to make or take future delivery
226、of various commodities,currencies or financial instruments at a specified time and place.These commitments can be discharged by making or taking delivery of an approved grade of commodity,currency and financial instrument by cash settlement or by making an offsetting sale or purchase of an equivalen
227、t futures contract on the same(or a linked)exchange prior to the designated date of delivery.The following futures contracts were unsettled at the date of the statement of net assets:At 30 September 2023(unaudited)Global X S&P Crude Oil Futures Enhanced ER ETF Type of contract Position Underlying In
228、vestment Expiration date Contracts Nominal amount Fair value HK$HK$Futures Long S&P GSCI Crude Oil Enhanced Index Excess Return 30 November 2023 67 47,640,595 2,337,181 At 31 March 2023(audited)Global X S&P Crude Oil Futures Enhanced ER ETF Type of contract Position Underlying Investment Expiration
229、date Contracts Nominal amount Fair value HK$HK$Futures Long S&P GSCI Crude Oil Enhanced Index Excess Return 31 May 2023 106 62,964,205(2,510,257)13.INVESTMENT LIMITATION AND PROHIBITIONS UNDER THE SFC CODE Pursuant to the SFC Code,it allows Global X S&P Crude Oil Futures Enhanced ER ETF and Global X
230、 Asia Pacific High Dividend Yield ETF to invest in constituent securities issued by a single issuer for more than 10%of its net asset value provided that the investment is limited to any constituent securities that each accounts for more than 10%of the weighting of the Index and its holding of any s
231、uch constituent securities may not exceed their respective weightings in the Index(except as a result of changes in the composition of the Index and the excess is transitional and temporary in nature or if the Sub-Funds adopts a representative sampling strategy).Pursuant to the SFC Code,notwithstand
232、ing the investment restriction that the value of the Sub-Funds holding of securities issued by any single issuer may not exceed 10%of its total net asset value,Global X Bloomberg MSCI Asia ex Japan Green Bond ETF and Global X FTSE China Policy Bank Bond ETF may invest all of its assets in Government
233、 and other public securities of in any number of different issuers.GLOBAL X ETF SERIES II NOTES TO THE FINANCIAL STATEMENTS 29 13.INVESTMENT LIMITATION AND PROHIBITIONS UNDER THE SFC CODE(CONTINUED)The Manager and the Trustee have confirmed that the Sub-Funds have complied with this limit during the
234、 period ended 30 September 2023.Constituent securities that account for more than 10%of the net asset value of the Sub-Funds as at period/year end were as follows:As at 30 September 2023 Respective weighting in the Index(%)%of net asset value Global X S&P Crude Oil Futures Enhanced ER ETF GLOBAL X U
235、SD MONEY MARKET ETF 0.00 16.59 Global X FTSE China Policy Bank Bond ETF AGRICUL DEV BANK CHINA 50.26 28.18 CHINA DEVELOPMENT BANK 29.66 49.19 EXPORT-IMPORT BANK CHINA 20.08 19.42 As at 31 March 2023 Global X FTSE China Policy Bank Bond ETF AGRICUL DEV BANK CHINA 29.59 27.47 CHINA DEVELOPMENT BANK 51
236、.22 50.01 EXPORT-IMPORT BANK CHINA 20.34 20.02 14.SEGMENT INFORMATION The Manager makes the strategic resource allocations on behalf of the Sub-Funds and has determined the operating segments based on the reports reviewed which are used to make strategic decisions.The Manager considers that the Sub-
237、Funds has a single operating segment which is investing in crude oil futures for Global X S&P Crude Oil Futures Enhanced ER ETF,in equites for Global X Asia Pacific High Dividend Yield ETF,and in bonds for Global X Bloomberg MSCI Asia ex Japan Green Bond ETF and Global X FTSE China Policy Bank Bond
238、ETF.The objective of the Sub-Funds is to provide investment results that,before deduction of fees and expenses,closely correspond to the performance of the Index.The internal financial information used by the Manager for the Sub-Funds assets,liabilities and performance is the same as that disclosed
239、in the statement of net assets and statement of profit or loss and other comprehensive income.There were no changes in the reportable segment during the period ended 30 September 2023 and 2022.The Sub-Funds are domiciled in Hong Kong.Majority of the Sub-Funds income is derived from investments in fi
240、nancial assets and financial liabilities at FVTPL.GLOBAL X ETF SERIES II 30 INVESTMENT PORTFOLIO(UNAUDITED)As at 30 September 2023 Global X S&P Crude Oil Futures Enhanced ER ETF Holdings Market value HK$%of net assets Equities Listed investment funds Hong Kong GLOBAL X USD MONEY MARKET ETF 8,000 7,9
241、41,600 16.59 Expiration date Contracts Listed futures contracts United States WTI CRUDE FUTURE NOV23 30/11/2023 67 2,337,181 4.88 Total investments,at fair value 10,278,781 21.47 Total investments,at cost 7,899,610 GLOBAL X ETF SERIES II 31 INVESTMENT PORTFOLIO(UNAUDITED)(CONTINUED)As at 30 Septembe
242、r 2023 Global X Asia Pacific High Dividend Yield ETF Holdings Market value US$%of net assets Equities Listed Equities Australia AMPOL LTD ORD NPV 5,487 119,696 2.50 ANZ GROUP HOLDINGS LTD ORD NPV 7,269 120,382 2.51 BANK OF QUEENSLAND LTD ORD NPV 30,139 111,653 2.33 BHP BILLITON LTD ORD NPV 4,147 118
243、,434 2.47 FORTESCUE METALS GROUP LTD ORD NPV 8,879 119,882 2.50 INCITEC PIVOT LTD ORD NPV 60,789 123,192 2.57 NEW HOPE CORP LTD ORD NPV 30,919 126,715 2.65 RIO TINTO LTD ORD NPV 1,706 125,025 2.61 WESTPAC BANKING CORP LTD ORD NPV 8,368 114,225 2.39 WHITEHAVEN COAL LTD ORD NPV 23,860 109,489 2.29 WOO
244、DSIDE ENERGY GROUP LTD ORD NPV 4,646 109,416 2.29 Hongkong HANG SENG BANK LTD ORD NPV 8,766 109,073 2.28 JS GLOBAL LIFESTYLE CO LTD ORD 788,181 130,829 2.73 LINK REIT 22,893 112,246 2.35 NEW WORLD DEVELOPMENT LTD ORD HKD1 52,669 102,488 2.14 POWER ASSETS HOLDINGS LTD ORD NPV 22,690 109,802 2.29 SWIR
245、E PACIFIC LTD A SHRS 14,117 95,263 1.99 Singapore OVERSEA-CHINESE BANKING CORP ORD 12,668 118,893 2.48 South Korea DB INSURANCE CO LTD ORD 1,921 127,270 2.66 GS ENGINEERING&CONSTRUCTION CORP 11,135 115,773 2.42 HANA FINANCIAL GROUP INC ORD 4,051 127,438 2.66 HYUNDAI MERCHANT MARINE CO LTD ORD 8,680
246、104,592 2.18 KB FINANCIAL GROUP ORD 2,974 121,878 2.54 KT CORP ORD 4,761 116,961 2.44 MERITZ FINANCE HOLDINGS CO LTD ORD 3,098 126,730 2.65 SAMSUNG FIRE&MARINE INS ORD 619 119,497 2.50 SHINHAN FINANCIAL GROUP CO LTD ORD 4,430 116,873 2.44 SK TELECOM CO LTD ORD 3,256 125,472 2.62 WOORI FINANCIAL GROU
247、P INC ORD NPV 13,555 123,154 2.57 GLOBAL X ETF SERIES II 32 INVESTMENT PORTFOLIO(UNAUDITED)(CONTINUED)As at 30 September 2023 Global X Asia Pacific High Dividend Yield ETF(continued)Holdings Market value US$%of net assets Equities Listed Equities Taiwan ASE TECHNOLOGY HOLDING CO LTD ORD 33,818 114,7
248、15 2.40 CATCHER TECHNOLOGY CO LTD ORD 21,904 123,836 2.59 CHICONY ELECTRONICS CO LTD ORD 36,147 129,334 2.70 GETAC HOLDINGS CORPORATION ORD 52,566 126,365 2.64 GLORIA MATERIAL TECHNOLOGY CORP 79,588 112,058 2.34 MEDIATEK INC ORD 5,444 123,955 2.59 NOVATEK MICROELECTRONICS LTD ORD 9,445 123,766 2.58
249、PEGATRON CORP ORD 47,466 112,634 2.35 RADIANT OPTO-ELECTRONICS CORP 30,963 117,980 2.46 SINO-AMERICAN SILICON PRODUCT ORD 23,444 114,023 2.38 UNITED MICROELECTRONICS ORD 84,154 117,835 2.46 Total investments,at fair value 4,718,842 98.54 Total investments,at cost 4,590,118 GLOBAL X ETF SERIES II 33
250、INVESTMENT PORTFOLIO(UNAUDITED)(CONTINUED)As at 30 September 2023 Global X Bloomberg MSCI Asia ex Japan Green Bond ETF Holdings Market value US$%of net assets Bonds Listed Bonds Cayman Islands BAIDU INC(REG)2.375%23/08/2031 200,000 154,129 1.28 GREENTOWN CHINA HLDGS(REG S)(REG)2.3%27/01/2025 200,000
251、 178,250 1.48 HONGKONG LAND FINANCE(SER EMTN)(REG S)(REG)2.25%15/07/2031 200,000 154,633 1.28 China AGRICULTURAL BK CHINA/NY(SER EMTN)(REG S)(REG)2%18/01/2027 200,000 180,384 1.49 AGRICULTURAL BK CHINA/NY(SER EMTN)(REG S)1.25%19/01/2026 200,000 182,284 1.51 BANK OF CHINA/HUNGARY(SER EMTN)(REG S)(REG
252、)1.625%16/02/2024 200,000 196,900 1.63 BANK OF CHINA/LUXEMBOURG(SER EMTN)(REG S)(REG)1.4%28/04/2026 400,000 361,942 3.00 BANK OF CHINA/SINGAPORE(SER EMTN)(REG S)(REG)3.25%28/04/2025 400,000 385,116 3.19 BANK OF CHINA/SYDNEY(SER EMTN)(REGS)(REG)0.75%29/09/2024 200,000 190,133 1.58 CHINA MERCHANTS B/S
253、YDNEY(SER EMTN)(REG S)(REG)2%02/03/2025 200,000 190,090 1.58 IND&COMM BK CHINA/HK(REGS)(REG)(SER GMTN)1.625%28/10/2026 200,000 178,610 1.48 IND&COMM BK CHINA/SG(SER GMTN)(REG S)(REG)1%28/10/2024 600,000 569,601 4.72 INDUSTRIAL BANK/HK(SER EMTN)(REGS)(REG)3.25%18/05/2025 200,000 193,556 1.60 SHANGHAI
254、 PUDONG LONDON(SER EMTN)(REG S)(REG)3.25%14/07/2025 200,000 191,922 1.59 WUHAN METRO(SER EMTN)(REG S)(REG)2.96%24/09/2024 200,000 193,758 1.61 GLOBAL X ETF SERIES II 34 INVESTMENT PORTFOLIO(UNAUDITED)(CONTINUED)As at 30 September 2023 Global X Bloomberg MSCI Asia ex Japan Green Bond ETF(continued)Ho
255、ldings Market value US$%of net assets Bonds Listed Bonds Hong Kong AIRPORT AUTHORITY HK(SER REGS)(REG S)(REG)1.75%12/01/2027 600,000 538,548 4.46 CGNPC INTERNATIONAL LTD(SER EMTN)(REG S)(REG)2.75%02/07/2024 200,000 195,423 1.62 CHINA CONSTRUCT BANK/HK(SER EMTN)(REG S)(REG)1.25%04/08/2025 200,000 184
256、,503 1.53 CHINA MERCHANTS BANK/HK(SER EMTN)(REG S)(REG)1.2%10/09/2025 400,000 367,734 3.06 CMB INTERNATIONAL LEASIN(SER EMTN)(REG S)(REG)1.25%16/09/2024 200,000 191,188 1.59 CMB INTERNATIONAL LEASIN(SER EMTN)(REG S)(REG)1.75%16/09/2026 200,000 177,082 1.47 HONG KONG(GOVT OF)(SER GMTN)(REGS)(REG)1.75
257、%24/11/2031 400,000 317,250 2.63 HONG KONG(GOVT OF)(SER REGS)(REG S)(REG)2.5%28/05/2024 200,000 195,918 1.62 HONG KONG(GOVT OF)(SER REGS)(REG)1.375%02/02/2031 200,000 157,335 1.30 HONG KONG(GOVT OF)(SER REGS)(REGS)(REG).625%02/02/2026 400,000 361,006 2.99 HONG KONG(GOVT OF)(SER REGS)(REGS)(REG)2.375
258、%02/02/2051 200,000 118,583 0.98 ICBCIL FINANCE CO LTD(SER EMTN)(REG S)(REG)2.25%02/11/2026 200,000 180,487 1.50 LENOVO GROUP LTD(SER REGS)(REG S)6.536%27/07/2032 200,000 197,750 1.64 MTR CORP LTD(SER EMTN)(REG S)(REG)1.625%19/08/2030 400,000 316,578 2.62 SWIRE PROPERT MTN FIN SER EMTN(REG)(REG S)3.
259、5%10/01/2028 200,000 183,804 1.52 GLOBAL X ETF SERIES II 35 INVESTMENT PORTFOLIO(UNAUDITED)(CONTINUED)As at 30 September 2023 Global X Bloomberg MSCI Asia ex Japan Green Bond ETF(continued)Holdings Market value US$%of net assets Bonds Listed Bonds India INDIAN RAILWAY FINANCE(SER REGS)(REG S)(REG)3.
260、57%21/01/2032 200,000 166,373 1.38 POWER FINANCE CORP LTD SER EMTN(REG S)(REG)3.75%06/12/2027 200,000 183,125 1.52 REC LTD SER EMTN(REG S)(REG)3.875%07/07/2027 200,000 184,399 1.53 Indonesia INDONESIA(REP OF)(SER REGS)(REGS)(REG)3.55%09/06/2051 200,000 136,750 1.13 INDONESIA(REP OF)(SER REGS)(REGS)(
261、REG)3.9%20/08/2024 200,000 196,584 1.63 INDONESIA(REP OF)(SER REGS)(REGS)(REG)4.7%06/06/2032 400,000 377,659 3.13 Philippines BANK OF PHILIPPINE ISLAN(SER EMTN)(REG S)2.5%10/09/2024 200,000 192,706 1.60 Singapore VENA ENERGY CAP PTE LTD(SER EMTN)(REG S)3.133%26/02/2025 200,000 188,925 1.57 South Kor
262、ea EXPORT-IMPORT BANK KOREA(REG)2.125%18/01/2032 200,000 156,466 1.30 EXPORT-IMPORT BANK KOREA(SER REGS)(REG S)(REG)1.75%19/10/2028 400,000 337,380 2.79 HYUNDAI CAPITAL SERVICES(SER REGS)(REG S)(REG)1.25%08/02/2026 200,000 178,930 1.48 HYUNDAI CAPITAL SERVICES(SER REGS)(REG)2.5%24/01/2027 200,000 17
263、9,558 1.49 KIA CORP(SER REGS)(REG S)1.75%16/10/2026 200,000 177,360 1.47 KIA CORP(SER REGS)1%16/04/2024 200,000 194,528 1.61 KOREA(REP OF)(REG)2%19/06/2024 200,000 194,873 1.61 KOREA DEVELOPMENT BANK(REG).75%25/01/2025 200,000 187,836 1.56 KOREA ELECTRIC POWER CO(SER REGS)(REG S)(REG)2.5%24/06/2024
264、200,000 195,054 1.62 LG CHEM LTD(SER REGS)(REG S)3.625%15/04/2029 200,000 180,786 1.50 GLOBAL X ETF SERIES II 36 INVESTMENT PORTFOLIO(UNAUDITED)(CONTINUED)As at 30 September 2023 Global X Bloomberg MSCI Asia ex Japan Green Bond ETF(continued)Holdings Market value US$%of net assets Bonds Listed Bonds
265、 Supra-National ASIAN DEVELOPMENT BANK(SER GMTN)2.125%19/03/2025 400,000 381,616 3.16 ASIAN DEVELOPMENT BANK(SER GMTN)3.125%26/09/2028 200,000 185,730 1.54 United States SK BATTERY AMERICA INC(REG S)(REG)2.125%26/01/2026 200,000 179,172 1.48 Total Listed Bonds 11,540,307 95.65 Total Bonds 11,540,307
266、 95.65 Money Market Instruments Listed Money Market Instruments Bermuda STAR ENERGY CO ISSUE(SER REGS)(REG)4.85%14/10/2038 200,000 170,366 1.41 South Korea KYOBO LIFE INSURANCE CO(SER REGS)(REG S)VAR PERP 31/12/2049 200,000 195,500 1.62 Total Listed Money Market Instruments 365,866 3.03 Total Money
267、Market Instruments 365,866 3.03 Total investments,at fair value 11,906,173 98.68 Total investments,at cost 12,236,614 GLOBAL X ETF SERIES II 37 INVESTMENT PORTFOLIO(UNAUDITED)(CONTINUED)As at 30 September 2023 Global X FTSE China Policy Bank Bond ETF Holdings Market value RMB%of net assets Listed Bo
268、nds China AGRICUL DEV BANK CHINA(SER 2004)(REG)2.96%17/04/2030(INTERBANK)800,000 808,330 5.32 AGRICUL DEV BANK CHINA(SER 2202)(REG)2.74%23/02/2027(INTERBANK)1,750,000 1,760,997 11.59 AGRICUL DEV BANK CHINA(SER 2205)(REG)3.06%06/06/2032(INTERBANK)850,000 860,813 5.66 AGRICUL DEV BANK CHINA(SER 2206)(
269、REG)2.46%27/07/2025(INTERBANK)750,000 751,155 4.94 AGRICUL DEV BANK CHINA(SER 2302)(REG)3.1%27/02/2033(INTERBANK)100,000 101,999 0.67 CHINA DEVELOPMENT BANK(SER 2010)(REG)3.09%18/06/2030(INTERBANK)1,100,000 1,119,329 7.36 CHINA DEVELOPMENT BANK(SER 2020)(REG)3.90%03/08/2040(INTERBANK)350,000 389,276
270、 2.56 CHINA DEVELOPMENT BANK(SER 2107)(REG)3.00%17/06/2024(INTERBANK)450,000 452,274 2.98 CHINA DEVELOPMENT BANK(SER 2109)(REG)3.09%09/08/2028(INTERBANK)700,000 714,131 4.70 CHINA DEVELOPMENT BANK(SER 2110)(REG)3.41%07/06/2031(INTERBANK)1,200,000 1,245,774 8.20 CHINA DEVELOPMENT BANK(SER 2202)(REG)2
271、.59%17/03/2025(INTERBANK)1,000,000 1,003,287 6.60 CHINA DEVELOPMENT BANK(SER 2204)(REG)2.99%01/03/2029(INTERBANK)400,000 405,536 2.67 CHINA DEVELOPMENT BANK(SER 2207)(REG)2.22%25/08/2025(INTERBANK)1,900,000 1,894,600 12.46 CHINA DEVELOPMENT BANK(SER 2215)(REG)2.96%18/07/2032(INTERBANK)250,000 251,88
272、0 1.66 EXPORT-IMPORT BANK CHINA(REG)3.1%13/02/2033(INTERBANK)200,000 203,332 1.34 EXPORT-IMPORT BANK CHINA(SER 2110)(REG)3.38%16/07/2031(INTERBANK)950,000 984,728 6.48 EXPORT-IMPORT BANK CHINA(SER 2203)(REG)2.57%10/06/2025(INTERBANK)50,000 50,144 0.33 EXPORT-IMPORT BANK CHINA(SER 2205)(REG)2.61%27/0
273、1/2027(INTERBANK)1,000,000 1,002,298 6.59 EXPORT-IMPORT BANK CHINA(SER 2210)(REG)3.18%11/03/2032(INTERBANK)300,000 306,843 2.02 EXPORT-IMPORT BANK CHINA(SER 2215)(REG)2.82%17/06/2027(INTERBANK)400,000 403,751 2.66 Total investments,at fair value 14,710,477 96.79 Total investments,at cost 14,632,513
274、GLOBAL X ETF SERIES II 38 STATEMENT OF MOVEMENTS IN INVESTMENT PORTFOLIO(UNAUDITED)For the period from 1 April 2023 to 30 September 2023 Global X S&P Crude Oil Futures Enhanced ER ETF Holdings 1 April 2023 Additions Corporate Actions Disposal 30 September 2023 Hong Kong GLOBAL X USD MONEY MARKET ETF
275、-8,000-8,000 Futures contracts United States WTI CRUDE FUTURE MAY23 106-106-WTI CRUDE FUTURE JUN23-106-106-WTI CRUDE FUTURE JUL23-106-106-WTI CRUDE FUTURE AUG23-106-106-WTI CRUDE FUTURE SEP23-76-76-WTI CRUDE FUTURE OCT23-66-66-WTI CRUDE FUTURE NOV23-67-67 GLOBAL X ETF SERIES II 39 STATEMENT OF MOVEM
276、ENTS IN INVESTMENT PORTFOLIO(UNAUDITED)(CONTINUED)For the period from 1 April 2023 to 30 September 2023 Global X Asia Pacific High Dividend Yield ETF Holdings 1 April 2023 Additions Corporate Actions Disposals 30 September 2023 Australia AMPOL LTD ORD NPV 6,078 984 -1,575 5,487 ANZ GROUP HOLDINGS LT
277、D ORD NPV 7,364 1,986 -2,081 7,269 BANK OF QUEENSLAND LTD ORD NPV 26,410 12,377 -8,648 30,139 BENDIGO BANK LIMITED ORD NPV -24,624 -24,624 -BHP BILLITON LTD ORD NPV 3,974 1,355 -1,182 4,147 FORTESCUE METALS GROUP LTD ORD NPV 8,549 2,865 -2,535 8,879 HARVEY NORMAN HLDGS LTD ORD NPV -59,626 -59,626 -I
278、NCITEC PIVOT LTD ORD NPV 55,122 23,031 -17,364 60,789 JB HI-FI LTD ORD NPV 4,231 367 -4,598 -NEW HOPE CORP LTD ORD NPV -42,256 -11,337 30,919 RIO TINTO LTD ORD NPV 1,561 631 -486 1,706 WESTPAC BANKING CORP LTD ORD NPV-10,760 -2,392 8,368 WHITEHAVEN COAL LTD ORD NPV 23,972 7,060-7,172 23,860 WOODSIDE
279、 ENERGY GROUP LTD ORD NPV 5,234 1,077 -1,665 4,646 China SITC INTL HLDGS CO LTD ORD-87,701-87,701-Hong Kong HANG SENG BANK LTD ORD NPV -11,093 -2,327 8,766 HENDERSON LAND DEVELOPMENT ORD NPV 36,723 208 -36,931 -JS GLOBAL LIFESTYLE CO LTD ORD -997,425 -209,244 788,181 LINK REIT -28,970 -6,077 22,893
280、NEW WORLD DEVELOPMENT LTD ORD HKD1 46,417 21,200 -14,948 52,669 PACIFIC BASIN SHIPPING LTD ORD -448,821 -448,821 -POWER ASSETS HOLDINGS LTD ORD NPV 23,767 7,389 -8,466 22,690 SWIRE PACIFIC LTD A SHRS -17,864 -3,747 14,117 WH GROUP LTD ORD USD0.0001 220,259 44,829 -265,088 -Japan JAFCO GROUP CO LTD O
281、RD NPV 8,160 46 -8,206 -KAWASAKI KISEN KAISHA LTD ORD NPV 5,368 30 -5,398 -MITSUI OSK LINES LTD ORD NPV 5,201 29 -5,230 -NIPPON STEEL&SUMITOMO METAL ORD NPV 6,075 830 -6,905 -NIPPON YUSEN KABUSHIKI KAISHA ORD NPV 5,356 31 -5,387 -Singapore OVERSEA-CHINESE BANKING CORP ORD-16,031-3,363 12,668 South K
282、orea DB INSURANCE CO LTD ORD -2,500 -579 1,921 GS ENGINEERING&CONSTRUCTION CORP -14,091 -2,956 11,135 HANA FINANCIAL GROUP INC ORD 3,581 1,625 -1,155 4,051 HYUNDAI MERCHANT MARINE CO LTD ORD -10,985 -2,305 8,680 INDUSTRIAL BANK OF KOREA ORD 16,131 91 -16,222 -KB FINANCIAL GROUP ORD 3,165 682 -873 2,
283、974 KT CORP ORD -6,127 -1,366 4,761 MERITZ FINANCE HOLDINGS CO LTD ORD -3,921 -823 3,098 SAMSUNG FIRE&MARINE INS ORD 820 68 -269 619 SHINHAN FINANCIAL GROUP CO LTD ORD 4,252 1,449 -1,271 4,430 SK TELECOM CO LTD ORD 3,517 679 -940 3,256 WOORI FINANCIAL GROUP INC ORD NPV 13,325 4,104 -3,874 13,555 GLO
284、BAL X ETF SERIES II 40 STATEMENT OF MOVEMENTS IN INVESTMENT PORTFOLIO(UNAUDITED)(CONTINUED)For the period from 1 April 2023 to 30 September 2023 Global X Asia Pacific High Dividend Yield ETF(continued)Holdings 1 April 2023 Additions Corporate Actions Disposals 30 September 2023 Taiwan ASE TECHNOLOGY
285、 HOLDING CO LTD ORD 38,213 5,824 -10,219 33,818 ASUSTEK COMPUTER INC ORD 14,442 82 -14,524 -AUO CORP ORD 232,841 1,319 -234,160 -CATCHER TECHNOLOGY CO LTD ORD -27,720 -5,816 21,904 CHICONY ELECTRONICS CO LTD ORD -45,745 -9,598 36,147 GETAC HOLDINGS CORPORATION ORD -69,911 -17,345 52,566 GIGABYTE TEC
286、HNOLOGY CO LTD ORD 33,557 190 -33,747-GLORIA MATERIAL TECHNOLOGY CORP -100,718 -21,130 79,588 KING YUAN ELECTRONICS CO LTD ORD-94,126 -94,126 -MEDIATEK INC ORD 5,455 7,800 -7,811 5,444 NOVATEK MICROELECTRONICS LTD ORD 10,021 2,211 -2,787 9,445 PEGATRON CORP ORD 59,869 6,142 -18,545 47,466 QUANTA COM
287、PUTER INC ORD 50,676 4,065 -54,741 -RADIANT OPTO-ELECTRONICS CORP-39,182 -8,219 30,963 RAYDIUM SEMICONDUCTOR CORP ORD 10,634 2,458 -13,092 -REALTEK SEMICONDUCTOR CORP ORD 11,249 63 -11,312 -SERCOMM CORP ORD -50,425 -50,425 -SINO-AMERICAN SILICON PRODUCT ORD-30,160 -6,716 23,444 UNITED MICROELECTRONI
288、CS ORD 79,231 28,763 -23,840 84,154 WAN HAI LINES LTD ORD 53,385 303 -53,688-WISDOM MARINE LINES CO LTD ORD 64,825 5,324 -70,149 -WISTRON CORPORATION ORD 125,771 712 -126,483 -GLOBAL X ETF SERIES II 41 STATEMENT OF MOVEMENTS IN INVESTMENT PORTFOLIO(UNAUDITED)(CONTINUED)For the period from 1 April 20
289、23 to 30 September 2023 Global X Bloomberg MSCI Asia ex Japan Green Bond ETF Holdings 1 April 2023 Additions Corporate Actions Disposals 30 September 2023 Bonds Cayman Islands BAIDU INC(REG)2.375%23/08/2031 200,000 -200,000 GREENTOWN CHINA HLDGS(REG S)(REG)2.3%27/01/2025 200,000 -200,000 HONGKONG LA
290、ND FINANCE(SER EMTN)(REG S)(REG)2.25%15/07/2031 200,000 -200,000 China AGRICULTURAL BK CHINA/NY(SER EMTN)(REG S)(REG)2%18/01/2027 200,000 -200,000 AGRICULTURAL BK CHINA/NY(SER EMTN)(REG S)1.25%19/01/2026 200,000 -200,000 BANK OF CHINA/HUNGARY(SER EMTN)(REG S)(REG)1.625%16/02/2024 200,000 -200,000 BA
291、NK OF CHINA/LUXEMBOURG(SER EMTN)(REG S)(REG)1.4%28/04/2026 200,000 200,000 -400,000 BANK OF CHINA/SINGAPORE(SER EMTN)(REG S)(REG)3.25%28/04/2025 400,000 -400,000 BANK OF CHINA/SYDNEY(SER EMTN)(REGS)(REG).75%29/09/2024 -200,000 -200,000 CHINA MERCHANTS B/SYDNEY(SER EMTN)(REG S)(REG)2%02/03/2025 200,0
292、00 -200,000 IND&COMM BK CHINA/HK(REGS)(REG)(SER GMTN)1.625%28/10/2026 200,000 -200,000 IND&COMM BK CHINA/SG(SER GMTN)(REG S)(REG)1%28/10/2024 600,000 -600,000 INDUSTRIAL BANK/HK(SER EMTN)(REGS)(REG)3.25%18/05/2025 400,000 -200,000 200,000 SHANGHAI PUDONG LONDON(SER EMTN)(REG S)(REG)3.25%14/07/2025 2
293、00,000 -200,000 WUHAN METRO(SER EMTN)(REG S)(REG)2.96%24/09/2024 200,000 -200,000 Hong Kong AIRPORT AUTHORITY HK(SER REGS)(REG S)(REG)1.75%12/01/2027 600,000 -600,000 CGNPC INTERNATIONAL LTD(SER EMTN)(REG S)(REG)2.75%02/07/2024 200,000 -200,000 CHINA CONSTRUCT BANK/HK(SER EMTN)(REG S)(REG)1%04/08/20
294、23 600,000 -600,000 -CHINA CONSTRUCT BANK/HK(SER EMTN)(REG S)(REG)1.25%04/08/2025 -200,000 -200,000 CHINA MERCHANTS BANK/HK(SER EMTN)(REG S)(REG)1.2%10/09/2025 400,000 -400,000 CMB INTERNATIONAL LEASIN(SER EMTN)(REG S)(REG)1.25%16/09/2024 200,000 200,000 -200,000 200,000 CMB INTERNATIONAL LEASIN(SER
295、 EMTN)(REG S)(REG)1.75%16/09/2026 200,000 -200,000 HONG KONG(GOVT OF)(SER GMTN)(REGS)(REG)1.75%24/11/2031 400,000 -400,000 GLOBAL X ETF SERIES II 42 STATEMENT OF MOVEMENTS IN INVESTMENT PORTFOLIO(UNAUDITED)(CONTINUED)For the period from 1 April 2023 to 30 September 2023 Global X Bloomberg MSCI Asia
296、ex Japan Green Bond ETF(continued)Holdings 1 April 2023 Additions Corporate Actions Disposals 30 September 2023 Bonds(continued)Hong Kong(continued)HONG KONG(GOVT OF)(SER REGS)(REG S)(REG)2.5%28/05/2024 -200,000 -200,000 HONG KONG(GOVT OF)(SER REGS)(REG)1.375%02/02/2031 400,000 -200,000 200,000 HONG
297、 KONG(GOVT OF)(SER REGS)(REGS)(REG).625%02/02/2026 400,000 -400,000 HONG KONG(GOVT OF)(SER REGS)(REGS)(REG)2.375%02/02/2051 200,000 -200,000 ICBCIL FINANCE CO LTD(SER EMTN)(REG S)(REG)2.25%02/11/2026 200,000 -200,000 LENOVO GROUP LTD(SER REGS)(REG S)6.536%27/07/2032 200,000 -200,000 LINK FINANCE CAY
298、MAN 2009 SER EMTN(REG S)(REG)2.875%21/07/2026 200,000 -200,000 -MTR CORP LTD(SER EMTN)(REG S)(REG)1.625%19/08/2030 400,000 -400,000 PINGAN REAL ESTATE CAP(SER EMTN)(REG S)(REG)2.75%29/07/2024 200,000 -200,000-SWIRE PROPERT MTN FIN SER EMTN(REG)(REG S)3.5%10/01/2028 200,000-200,000 India INDIAN RAILW
299、AY FINANCE(SER REGS)(REG S)(REG)3.57%21/01/2032 200,000 -200,000 POWER FINANCE CORP LTD SER EMTN(REG S)(REG)3.75%06/12/2027 200,000 -200,000 REC LTD SER EMTN(REG S)(REG)3.875%07/07/2027 200,000 -200,000 Indonesia INDONESIA(REP OF)(SER REGS)(REGS)(REG)3.9%20/08/2024 200,000 -200,000 INDONESIA(REP OF)
300、(SER REGS)(REGS)(REG)3.55%09/06/2051 200,000 -200,000 INDONESIA(REP OF)(SER REGS)(REGS)(REG)4.7%06/06/2032 400,000 -400,000 Philippines BANK OF PHILIPPINE ISLAN(SER EMTN)(REG S)2.5%10/09/2024 200,000-200,000 Singapore VENA ENERGY CAP PTE LTD(SER EMTN)(REG S)3.133%26/02/2025 200,000-200,000 GLOBAL X
301、ETF SERIES II 43 STATEMENT OF MOVEMENTS IN INVESTMENT PORTFOLIO(UNAUDITED)(CONTINUED)For the period from 1 April 2023 to 30 September 2023 Global X Bloomberg MSCI Asia ex Japan Green Bond ETF(continued)Holdings 1 April 2023 Additions Corporate Actions Disposals 30 September 2023 Bonds(continued)Sout
302、h Korea EXPORT-IMPORT BANK KOREA(REG)2.125%18/01/2032 200,000 -200,000 EXPORT-IMPORT BANK KOREA(SER REGS)(REG S)(REG)1.75%19/10/2028 400,000 -400,000 HYUNDAI CAPITAL SERVICES(SER REGS)(REG S)(REG)1.25%08/02/2026 200,000 -200,000 HYUNDAI CAPITAL SERVICES(SER REGS)(REG)2.5%24/01/2027 200,000 -200,000
303、KIA CORP(SER REGS)(REG S)1.75%16/10/2026 200,000 -200,000 KIA CORP(SER REGS)1%16/04/2024 400,000 -200,000 200,000 KOREA(REP OF)(REG)2%19/06/2024 200,000 -200,000 KOREA DEVELOPMENT BANK(REG).75%25/01/2025 200,000 -200,000 KOREA ELECTRIC POWER CO(SER REGS)(REG S)(REG)2.5%24/06/2024-200,000 -200,000 LG
304、 CHEM LTD(SER REGS)(REG S)3.625%15/04/2029 400,000 -200,000 200,000 Supra-National ASIAN DEVELOPMENT BANK(SER GMTN)2.125%19/03/2025 400,000 -400,000 ASIAN DEVELOPMENT BANK(SER GMTN)3.125%26/09/2028 200,000 -200,000 United States SK BATTERY AMERICA INC(REG S)(REG)2.125%26/01/2026 200,000 -200,000 Mon
305、ey Market Instruments Bermuda STAR ENERGY CO ISSUE(SER REGS)(REG)4.85%14/10/2038 200,000 -200,000 South Korea KYOBO LIFE INSURANCE CO(SER REGS)(REG S)VAR PERP 31/12/2049 200,000 -200,000 GLOBAL X ETF SERIES II 44 STATEMENT OF MOVEMENTS IN INVESTMENT PORTFOLIO(UNAUDITED)(CONTINUED)For the period from
306、 1 April 2023 to 30 September 2023 Global X FTSE China Policy Bank Bond ETF Holdings 1 April 2023 Additions Corporate Actions Disposals 30 September 2023 Bonds China AGRICUL DEV BANK CHINA(SER 2004)(REG)2.96%17/04/2030(INTERBANK)-1,900,000 -1,100,000 800,000 AGRICUL DEV BANK CHINA(SER 2202)(REG)2.74
307、%23/02/2027(INTERBANK)3,700,000 -1,950,000 1,750,000 AGRICUL DEV BANK CHINA(SER 2205)(REG)3.06%06/06/2032(INTERBANK)3,700,000 -2,850,000 850,000 AGRICUL DEV BANK CHINA(SER 2206)(REG)2.46%27/07/2025(INTERBANK)1,500,000 -750,000 750,000 AGRICUL DEV BANK CHINA(SER 2302)(REG)3.1%27/02/2033(INTERBANK)-20
308、0,000 -100,000 100,000 CHINA DEVELOPMENT BANK(SER 2010)(REG)3.09%18/06/2030(INTERBANK)3,700,000 200,000 -2,800,000 1,100,000 CHINA DEVELOPMENT BANK(SER 2020)(REG)3.90%03/08/2040(INTERBANK)700,000 -350,000 350,000 CHINA DEVELOPMENT BANK(SER 2107)(REG)3.00%17/06/2024(INTERBANK)1,100,000 -650,000 450,0
309、00 CHINA DEVELOPMENT BANK(SER 2109)(REG)3.09%09/08/2028(INTERBANK)3,500,000 -2,800,000 700,000 CHINA DEVELOPMENT BANK(SER 2110)(REG)3.41%07/06/2031(INTERBANK)-2,300,000 -1,100,000 1,200,000 CHINA DEVELOPMENT BANK(SER 2202)(REG)2.59%17/03/2025(INTERBANK)2,000,000 -1,000,000 1,000,000 CHINA DEVELOPMEN
310、T BANK(SER 2204)(REG)2.99%01/03/2029(INTERBANK)800,000 -400,000 400,000 CHINA DEVELOPMENT BANK(SER 2207)(REG)2.22%25/08/2025(INTERBANK)3,800,000 -1,900,000 1,900,000 CHINA DEVELOPMENT BANK(SER 2215)(REG)2.96%18/07/2032(INTERBANK)500,000 -250,000 250,000 EXPORT-IMPORT BANK CHINA(REG)3.1%13/02/2033(IN
311、TERBANK)-200,000 -200,000 EXPORT-IMPORT BANK CHINA(SER 2110)(REG)3.38%16/07/2031(INTERBANK)1,900,000 -950,000 950,000 EXPORT-IMPORT BANK CHINA(SER 2203)(REG)2.57%10/06/2025(INTERBANK)50,000 -50,000 EXPORT-IMPORT BANK CHINA(SER 2205)(REG)2.61%27/01/2027(INTERBANK)2,000,000 -1,000,000 1,000,000 EXPORT
312、-IMPORT BANK CHINA(SER 2210)(REG)3.18%11/03/2032(INTERBANK)400,000 -100,000 300,000 EXPORT-IMPORT BANK CHINA(SER 2212)(REG)2.33%16/05/2024(INTERBANK)1,300,000 -1,300,000 -EXPORT-IMPORT BANK CHINA(SER 2215)(REG)2.82%17/06/2027(INTERBANK)800,000 -400,000 400,000 GLOBAL X ETF SERIES II 45 DETAILS IN RE
313、SPECT OF FINANCIAL DERIVATIVE INSTRUMENTS(UNAUDITED)As at 30 September 2023 Futures The details of futures contracts held by the Sub-Fund as at 30 September 2023 are as follows:Global X Global X S&P Crude Oil Futures Enhanced ER ETF Description Underlying assets Contract Size Notional market value P
314、osition Counter party Fair value HK$HK$Financial assets:WTI CRUDE FUTURE NOV23 S&P GSCI Crude Oil Enhanced Index Excess Return 67 47,640,595 Long Sinpac Securities(Asia)Ltd 2,337,181 2,337,181 GLOBAL X ETF SERIES II 46 PERFORMANCE RECORD(UNAUDITED)NET ASSET VALUE As at 30 September 2023 Dealing net
315、asset value Dealing net asset value per unit Global X S&P Crude Oil Futures Enhanced ER ETF(in HK$)47,871,193 5.9839 Global X Asia Pacific High Dividend Yield ETF(in US$)4,788,579 7.9810 Global X Bloomberg MSCI Asia ex Japan Green Bond ETF(in US$)12,064,936 6.7591 Global X FTSE China Policy Bank Bon
316、d ETF(in RMB)15,198,384 50.6613 As at 31 March 2023 Dealing net asset value Dealing net asset value per unit Global X S&P Crude Oil Futures Enhanced ER ETF(in HK$)63,017,462 4.9425 Global X Asia Pacific High Dividend Yield ETF1(in US$)5,284,357 7.5491 Global X Bloomberg MSCI Asia ex Japan Green Bond
317、 ETF2(in US$)13,022,565 6.8360 Global X FTSE China Policy Bank Bond ETF3(in RMB)32,359,916 50.1704 As at 31 March 2022 Dealing net asset value Dealing net asset value per unit Global X S&P Crude Oil Futures Enhanced ER ETF(in HK$)62,440,802 5.9467 As at 31 March 2021 Dealing net asset value Dealing
318、net asset value per unit Global X S&P Crude Oil Futures Enhanced ER ETF(in HK$)99,803,377 3.2195 HIGHEST ISSUE PRICE AND LOWEST REDEMPTION PRICE PER UNIT For the period ended 30 September 2023 Highest issue price per unit Lowest Redemption price per unit Global X S&P Crude Oil Futures Enhanced ER ET
319、F(in HK$)47,871,193 5.9839 Global X Asia Pacific High Dividend Yield ETF(in US$)4,788,579 7.9810 Global X Bloomberg MSCI Asia ex Japan Green Bond ETF(in US$)12,064,936 6.7591 Global X FTSE China Policy Bank Bond ETF(in RMB)15,198,384 50.6613 For the year/period ended 31 March 2023 Highest issue pric
320、e per unit Lowest redemption price per unit Global X S&P Crude Oil Futures Enhanced ER ETF(in HK$)7.4027 4.3725 Global X Asia Pacific High Dividend Yield ETF1(in US$)7.7881 6.0114 Global X Bloomberg MSCI Asia ex Japan Green Bond ETF2(in US$)7.0000 6.5908 Global X FTSE China Policy Bank Bond ETF3(in
321、RMB)50.1721 49.5989 For the year ended 31 March 2022 Highest issue price per unit Lowest Redemption price per unit Global X S&P Crude Oil Futures Enhanced ER ETF(in HK$)7.0924 3.2207 GLOBAL X ETF SERIES II 47 PERFORMANCE RECORD(UNAUDITED)(CONTINUED)HIGHEST ISSUE PRICE AND LOWEST REDEMPTION PRICE PER
322、 UNIT(CONTINUED)For the year ended 31 March 2021 Highest issue price per unit Lowest redemption price per unit Global X S&P Crude Oil Futures Enhanced ER ETF(in HK$)3.5922 1.5830 For the year ended 31 March 2020 Highest issue price per unit Lowest redemption price per unit Global X S&P Crude Oil Fut
323、ures Enhanced ER ETF(in HK$)5.2953 1.6132 For the year ended 31 March 2019 Highest issue price per unit Lowest redemption price per unit Global X S&P Crude Oil Futures Enhanced ER ETF(in HK$)6.6176 3.6701 For the year ended 31 March 2018 Highest issue price per unit Lowest redemption price per unit
324、Global X S&P Crude Oil Futures Enhanced ER ETF(in HK$)5.4302 4.0126 For the period from 10 June 2016(date of inception)to 31 March 2017 Highest issue price per unit Lowest redemption price per unit Global X S&P Crude Oil Futures Enhanced ER ETF4(in HK$)5.2713 4.3237 1The financial period of the Sub-
325、Fund in 2023 is referring to the period from 26 July 2022(date of inception)to 31 March 2023.2The financial period of the Sub-Fund in 2023 is referring to the period from 18 August 2022(date of inception)to 31 March 2023.3The financial period of the Sub-Fund in 2023 is referring to the period from 1
326、8 October 2022(date of inception)to 31 March 2023.4The financial period of the Sub-Fund in 2017 is referring to the period from 10 June 2016(date of inception)to 31 March 2017.COMPARISON OF THE SCHEME PERFORMANCE AND THE ACTUAL INDEX PERFORMANCE The table below illustrates the comparison between the
327、 Sub-Funds performance(market-to-market)and that of the Index:For the period ended 30 September 2023 Sub-Fund performance(%)Index*performance(%)Global X S&P Crude Oil Futures Enhanced ER ETF 21.10 21.60 Global X Asia Pacific High Dividend Yield ETF 9.27 10.11 Global X Bloomberg MSCI Asia ex Japan Gr
328、een Bond ETF (0.42)(0.59)Global X FTSE China Policy Bank Bond ETF 2.16 2.30 GLOBAL X ETF SERIES II 48 PERFORMANCE RECORD(UNAUDITED)(CONTINUED)COMPARISON OF THE SCHEME PERFORMANCE AND THE ACTUAL INDEX PERFORMANCE(CONTINUED)For the year/period ended 31 March 2023 Sub-Fund performance(%)Index*performan
329、ce(%)Global X S&P Crude Oil Futures Enhanced ER ETF (16.91)(15.85)Global X Asia Pacific High Dividend Yield ETF1 7.90 12.04 Global X Bloomberg MSCI Asia ex Japan Green Bond ETF2 (1.49)0.95 Global X FTSE China Policy Bank Bond ETF3 0.37 0.43 For the year ended 31 March 2022 Sub-Fund performance(%)Ind
330、ex*performance(%)Global X S&P Crude Oil Futures Enhanced ER ETF 84.71 87.71 For the year ended 31 March 2021 Sub-Fund performance(%)Index*performance(%)Global X S&P Crude Oil Futures Enhanced ER ETF 95.88 95.62 For the year ended 31 March 2020 Sub-Fund performance(%)Index*performance(%)Global X S&P
331、Crude Oil Futures Enhanced ER ETF (66.28)(66.51)For the year ended 31 March 2019 Sub-Fund performance(%)Index*performance(%)Global X S&P Crude Oil Futures Enhanced ER ETF (8.92)(8.43)For the year ended 31 March 2018 Sub-Fund performance(%)Index*performance(%)Global X S&P Crude Oil Futures Enhanced E
332、R ETF 11.81 12.28 For the period from 10 June 2016(date of inception)to 31 March 2017 Sub-Fund performance(%)Index*performance(%)Global X S&P Crude Oil Futures Enhanced ER ETF4 (4.00)(3.86)1The financial period of the Sub-Fund in 2023 is referring to the period from 26 July 2022(date of inception)to
333、 31 March 2023.2The financial period of the Sub-Fund in 2023 is referring to the period from 18 August 2022(date of inception)to 31 March 2023.3The financial period of the Sub-Fund in 2023 is referring to the period from 18 October 2022(date of inception)to 31 March 2023.4The financial period of the Sub-Fund in 2017 is referring to the period from 10 June 2016(date of inception)to 31 March 2017.*T
0731-84720580
sgpjbg002
工作日 9:30 - 18:00
报告分类
新质生产力
DeepSeek
低空经济
大模型
AI Agent
AI Infra
具身智能
自动驾驶
宠物
银发经济
人形机器人
企业出海
算力
微短剧
薪酬
白皮书
创新药
人工智能
AI产业
信息科技
互联网
消费经济
汽车交通
电商零售
传媒娱乐
医药健康
投资金融
能源环境
地产建筑
传统产业
英文报告
最新报告
中英对照
全文搜索
报告精选
PDF上传翻译
多格式文档互转
入驻&报告售卖
会员权益
机构报告
券商研报
财报库
专题合集
英文报告
数据图表
会议报告
其他资源
行业聚焦
芯片产业
热点概念
全球咨询智库
人工智能
500强
新质生产力
会议峰会
新能源汽车
企业年报
互联网
公司研究
行业综观
消费教育
科技通信
医药健康
人力资源
投资金融
汽车产业
物流地产
电子商务
传统产业
传媒营销
其它
2025低空经济/低空产业报告合集（共46套打包）
2025年美国对等关税/特朗普关税新政报告合集（共30套打包）
AI读财报
年报
一季报
半年报
三季报
IPO招股书
社会责任报告
A股
IPO申报
港股
美股&全球
新三板
AI、科技与通信
广告、传媒与营销
消费、零售与支付
HR、文化与旅游
金融、保险与投资
能源、环境与工业
医疗制药与大健康
物流、地产与建筑
其他行业
AI ▪ 科技 ▪ 通信
数字化
金融财经
智能制造
电商传媒
地产建筑
医疗医学
能源化工
其他行业
收藏
下载
2025-04-14
数据
AI查数
行业数据
政策法规
商业模式
产业链
竞争格局
市场规模
产业概述
其它
2025年
扫码登录
手机快捷登录
账号登录
