南方東英越南３０：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 OFC (An umbrella open-ended fund company established under the laws of Hong Kong)REPORTS AND FINANCIAL STATEMENTS CSOP STAR 50 INDEX ETF(Stock Code:3109)CSOP HUATAI-PINEBRIDGE CSI PHOTOVOLTAIC INDUSTRY ETF(Stock Code:3134)CSOP CHINA HEALTHCARE DISRUPTION INDEX ETF(Stock Code:3174)CS

2、OP MSCI CHINA A 50 CONNECT ETF(Stock Code:3003)CSOP NASDAQ 100 ETF(formerly known as CSOP METAVERSE CONCEPT ETF)(Stock Code:3034)CSOP FTSE VIETNAM 30 ETF(Stock Code:3004)FOR THE YEAR ENDED 31 DECEMBER 2024 (SUB-FUNDS OF CSOP ETF SERIES OFC)CSOP ETF SERIES OFC(An umbrella open-ended fund company esta

3、blished under the laws of Hong Kong)CONTENTS Pages Report of the custodian to the shareholders 1 Independent auditors report 2-11 Audited financial statements Statement of net assets 12-13 Statement of profit or loss and other comprehensive income 14-16 Statement of changes in net assets attributabl

4、e to shareholders 17-20 Statement of changes in equity 21 Statement of cash flows 22-25 Notes to the financial statements 26-94 Investment portfolio(Unaudited)95-109 Statement of movements in investment portfolio(Unaudited)110-123 Performance record(Unaudited)124-129 Details in respect of swap fees

5、for financial derivative instruments(Unaudited)130 Management and administration 131 CSOP ETF SERIES OFC(An umbrella open-ended fund company established under the laws of Hong Kong)1 REPORT OF THE CUSTODIAN TO THE SHAREHOLDERS We hereby confirm that,in our opinion,CSOP Asset Management Limited,the M

6、anager of CSOP ETF Series OFC(the“Company”),has,in all material respects,managed the Company,in accordance with the provisions of the OFCs instrument of incorporation.For the year ended 31 December 2024:1.CSOP STAR 50 Index ETF 2.CSOP Huatai-PineBridge CSI Photovoltaic Industry ETF 3.CSOP China Heal