南方美國國債２０：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 II(An umbrella unit trust established in Hong Kong)CSOP FTSE US TREASURY 20+YEARS INDEX ETF Stock Codes:3433(HKD Counter)(A sub-fund of CSOP ETF Series II)Reports and Financial Statements FOR THE PERIOD FROM 8 JANUARY 2024(DATE OF INCEPTION)TO 31 DECEMBER 2024 CSOP FTSE US TREASURY

2、20+YEARS INDEX ETF(A SUB-FUND OF CSOP ETF SERIES II)CONTENTS Page Report of the Manager to the Unitholders 1 Report of the Trustee to the Unitholders 2 Statement of Responsibilities of the Manager and the Trustee 3 Independent Auditors Report 4-7 Statement of Financial Position 8 Statement of Compre

3、hensive Income 9 Statement of Changes in Net Assets Attributable to Unitholders 10 Statement of Cash Flows 11 Notes to the Financial Statements 12-28 Investment Portfolio(Unaudited)29-30 Statement of Movements in Investment Portfolio(Unaudited)31 Performance Record(Unaudited)32 Management and Admini

4、stration 33 CSOP FTSE US TREASURY 20+YEARS INDEX ETF(A SUB-FUND OF CSOP ETF SERIES II)1 REPORT OF THE MANAGER TO THE UNITHOLDERS Introduction CSOP FTSE US Treasury 20+Years Index ETF(the“Sub-Fund”)provides investment results that,before deduction of fees and expenses,closely correspond to the perfor

5、mance of the FTSE US Treasury 20+Years Index(the“Index”).The Sub-Fund adopts a representative sampling strategy to achieve its investment objective.A representative sampling strategy involves investing in a representative sample of securities that collectively has an investment profile that reflects

6、 the profile of the Index.The Sub-Fund may invest up to 100%of its NAV in US Treasury securities issued by the US Federal government and up to 10%of its NAV in cash or cash equivalents.The Sub-Fund Performance The Sub-Fund seeks to provide investment results,before fees and expenses,which closely co