南方沙特：截至二零二四年十二月三十一日止的經審核賬目.pdf

1、 CSOP ETF SERIES*(*This includes synthetic ETFs)(An umbrella unit trust established in Hong Kong)CSOP SAUDI ARABIA ETF Stock Codes:82830(RMB counter)and 2830(HKD Counter)(A sub-fund of CSOP ETF Series*(*This includes synthetic ETFs)Reports and Financial Statements FOR THE PERIOD FROM 20 NOVEMBER 202

2、3(DATE OF INCEPTION)TO 31 DECEMBER 2024 CSOP SAUDI ARABIA ETF(A SUB-FUND OF CSOP ETF SERIES*(*This includes synthetic ETFs)CONTENTS Page Report of the Manager to the Unitholders 1 Report of the Trustee to the Unitholders 2 Statement of Responsibilities of the Manager and the Trustee 3 Independent Au

3、ditors Report 4-7 Statement of Financial Position 8 Statement of Comprehensive Income 9 Statement of Changes in Net Assets Attributable to Unitholders 10 Statement of Cash Flows 11 Notes to the Financial Statements 12-34 Investment Portfolio(Unaudited)35-37 Statement of Movements in Investment Portf

4、olio(Unaudited)38 Details in Respect of Financial Derivative Instruments(Unaudited)39 Details of Security Lending Arrangements(Unaudited)40-46 Holding of Collateral(Unaudited)47-49 Information on Exposure Arising From Financial Derivative Instruments(Unaudited)50 Performance Record(Unaudited)51 Mana

5、gement and Administration 52 CSOP SAUDI ARABIA ETF(A SUB-FUND OF CSOP ETF SERIES*(*This includes synthetic ETFs)1 REPORT OF THE MANAGER TO THE UNITHOLDERS Introduction The CSOP Saudi Arabia ETF,a sub-fund of the CSOP ETF Series*(*This includes synthetic ETFs),a Hong Kong umbrella unit trust authoriz

6、ed under Section 104 of the Securities and Futures Ordinance(Cap.571)of Hong Kong.It was launched on 28 November 2023 and commenced trading in HKD under the stock code 2830 on The Stock Exchange of Hong Kong Limited(the“SEHK”)on 29 November 2023;following the SEHKs dual counter model,the CSOP Saudi