嘉實比特幣：經審核年度報告2024（只備英文版本）.pdf

1、Public Public HARVEST FUNDS SERIES(HONG KONG)ETF OFC(A public umbrella open-ended fund company incorporated in Hong Kong)FOR THE YEAR ENDED 31 DECEMBER 2024 HARVEST BITCOIN SPOT ETF(A Sub-Fund of Harvest Funds Series(Hong Kong)ETF OFC)FOR THE PERIOD FROM 29 APRIL 2024(DATE OF INCEPTION)TO 31 DECEMBE

2、R 2024 HARVEST ETHER SPOT ETF(A Sub-Fund of Harvest Funds Series(Hong Kong)ETF OFC)FOR THE PERIOD FROM 29 APRIL 2024(DATE OF INCEPTION)TO 31 DECEMBER 2024 REPORTS AND FINANCIAL STATEMENTS Public HARVEST BITCOIN SPOT ETF HARVEST ETHER SPOT ETF(SUB-FUNDS OF HARVEST FUNDS SERIES(HONG KONG)ETF OFC)CONTE

3、NTS Page Report of the Manager to the Shareholders 1 Report of the Custodian to the Shareholders 2 Independent Auditors report 3 7 Statement of Financial Position 8 Statement of Comprehensive Income 9 Statement of Changes in Net Assets Attributable to Shareholders 10 Statement of Cash Flows 11-12 No

4、tes to the Annual Financial Statements 13 36 Investment Portfolio(Unaudited)37 38 Statement of Movements in Investment Portfolio(Unaudited)39 40 Performance Table(Unaudited)41 Management and Administration 42 43 Public HARVEST BITCOIN SPOT ETF HARVEST ETHER SPOT ETF(SUB-FUNDS OF HARVEST FUNDS SERIES

5、(HONG KONG)ETF OFC)1 REPORT OF THE MANAGER TO THE SHAREHOLDERS Harvest Bitcoin Spot ETF Market Overview 2024 has been a pivotal year for the cryptocurrency market,marking significant milestones and transformative changes.The year began with the approval of spot Bitcoin ETFs in the United States in J

6、anuary,a breakthrough that attracted substantial institutional investments and signaled a growing trust in cryptocurrency-backed assets.This momentous development accelerated the acceptance of virtual assets by mainstream investors,including asset managers,and highlighted the increasing convergence