CSOPUSDMM-U：AUDITEDACCOUNTSASAT31DECEMBER2020.pdf

1、RESTRICTED|CTED|CSOP ETF SERIES(An umbrella unit trust established in Hong Kong)CSOP US DOLLAR MONEY MARKET ETF Stock Codes:9096(USD counter)and 3096(HKD counter)(A sub-fund of CSOP ETF Series)Reports and Financial Statements FOR THE YEAR ENDED 31 DECEMBER 2020 CSOP US DOLLAR MONEY MARKET ETF(A SUB-

2、FUND OF CSOP ETF SERIES)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 Comprehensive Income 9 Statement o

3、f Changes in Net Assets Attributable to Unitholders 10 Statement of Cash Flows 11 Notes to the Financial Statements 12 27 Investment Portfolio(Unaudited)28 Statement of Movements in Investment Portfolio(Unaudited)29 Performance Record(Unaudited)30 Management and Administration 31 CSOP US DOLLAR MONE

4、Y MARKET ETF(A SUB-FUND OF CSOP ETF SERIES)1 REPORT OF THE MANAGER TO THE UNITHOLDERS Introduction The CSOP US Dollar Money Market ETF(the“CSOP USD MMF ETF”),a sub-fund of the CSOP ETF Series,is a unit trust authorised under the Securities and Futures Ordinance(Cap.571)of Hong Kong.It was launched o

5、n 23 January 2019,with trade commenced in USD under the stock code 9096 and in HKD under the stock code 3096 on The Stock Exchange of Hong Kong Limited(the“SEHK”)on 25 January 2019.Its unlisted class A was launched at 8-March 2019 and first investment was made on 31 July 2019.The Sub-Fund is benchma

6、rked against the FTSE 3-Month US Dollar Eurodeposit Index(the“Benchmark”).The Manager is CSOP Asset Management Limited(the“Manager”).The trustee is HSBC Institutional Trust Services(Asia)Limited(the“Trustee”).The CSOP USD MMF ETF invests all,or substantially all,of the assets of the Sub-Fund in US D