標智滬深３００：年報2024.pdf

1、年報 Annual Report標智ETFs系列World Index Shares ETFs基金經理及報告刊發人Fund Manager and Report Issuer截至二零二四年十二月三十一日As of 31 December 2024W.I.S.E.-CSI 300 China Tracker,W.I.S.E.-CSI HK 100 TrackerTM,W.I.S.E.-SSE 50 China Tracker and W.I.S.E.-Nasdaq China New Economy Companies ESG Index Tracker(formerly known as“W.

2、I.S.E.-Nasdaq Overseas China New Economy Companies Top 50 Index Tracker”)(SUB-FUNDS OF WORLD INDEX SHARES ETFs)標智滬深300中國指數基金、標智中證香港100指數基金、標智上證50中國指數基金及標智納斯達克中國新經濟公司ESG指數基金（前稱 標智納斯達克中國新經濟公司海外50指數基金）（標智ETFs系列的子基金）CONTENTS Pages目錄 頁碼MANAGEMENT AND ADMINISTRATION 管理及行政 1REPORT OF THE MANAGER TO THE UNI

3、THOLDERS 致單位持有人之基金經理報告 3REPORT OF THE TRUSTEE TO THE UNITHOLDERS 致單位持有人之受託人報告 19INDEPENDENT AUDITORS REPORT 獨立核數師報告 20AUDITED FINANCIAL STATEMENTS 經審核財務報表STATEMENTS OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME 損益及其他全面收益表 29STATEMENTS OF FINANCIAL POSITION 財務狀況表 33STATEMENTS OF CHANGES IN NET ASS

4、ETS ATTRIBUTABLE TO UNITHOLDERS單位持有人應佔資產淨值變動表 37STATEMENTS OF CASH FLOWS 現金流量表 41NOTES TO THE FINANCIAL STATEMENTS 財務報表附註 45W.I.S.E.-CSI 300 CHINA TRACKER 標智滬深300中國指數基金 INVESTMENT PORTFOLIO(UNAUDITED)投資組合（未經審核）100 STATEMENT OF MOVEMENTS IN PORTFOLIO HOLDINGS(UNAUDITED)投資組合變動表（未經審核）110 PERFORMANCE TA

5、BLE(UNAUDITED)投資表現報表（未經審核）133W.I.S.E.-CSI HK 100 TRACKERTM 標智中證香港100指數基金 INVESTMENT PORTFOLIO(UNAUDITED)投資組合（未經審核）134 STATEMENT OF MOVEMENTS IN PORTFOLIO HOLDINGS(UNAUDITED)投資組合變動表（未經審核）138 PERFORMANCE TABLE(UNAUDITED)投資表現報表（未經審核）146 INFORMATION ON EXPOSURE ARISING FROM FINANCIAL DERIVATIVE INSTRUME

6、NTS(UNAUDITED)有關金融衍生工具所產生的風險資訊（未經審核）147W.I.S.E.-SSE 50 CHINA TRACKER 標智上證50中國指數基金 INVESTMENT PORTFOLIO(UNAUDITED)投資組合（未經審核）148 STATEMENT OF MOVEMENTS IN PORTFOLIO HOLDINGS(UNAUDITED)投資組合變動表（未經審核）150 PERFORMANCE TABLE(UNAUDITED)投資表現報表（未經審核）154W.I.S.E.-NASDAQ CHINA NEW ECONOMY COMPANIES ESG INDEX TRAC