富邦多元資產：截至2024年12月31日止的經審核賬目.pdf

1、 FUBON ETF SERIES OFC(a Hong Kong public umbrella open-ended fund company with variable capital,limited liability and segregated liability between sub-funds and authorized under section 104 of the Securities and Futures Ordinance(Cap.571)of Hong Kong(the“SFO”)REPORTS AND FINANCIAL STATEMENTS FUBON N

2、YSE FACTSET TAIWAN CORE SEMICONDUCTOR INDEX ETF(FORMERLY KNOWN AS FUBON ICE FACTSET TAIWAN CORE SEMICONDUCTOR INDEX ETF)(Stock Code:3076)FUBON FTSE TAIWAN RIC CAPPED INDEX ETF(Stock Code:3021)FUBON HANG SENG SHANGHAI-SHENZHEN-HONG KONG(SELECTED CORPORATIONS)HIGH DIVIDEND YIELD INDEX ETF(Stock Code:3

3、190)FOR THE YEAR ENDED 31 DECEMBER 2024 (Sub-Funds of Fubon ETF Series OFC)FUBON ETF SERIES OFC CONTENTS Page Report of the Directors 1 Report of the Custodian to the Shareholders 2 Independent Auditors report 3-7 Statement of Financial Position 8-9 Statement of Comprehensive Income 10-11 Statement

4、of Changes in Net Assets Attributable to Shareholders 12-13 Statement of Cash Flows 14-17 Notes to the Annual Financial Statements 18 64 Investment Portfolio(unaudited)65 69 Statement of Movements in Investment Portfolio(unaudited)70 76 Details in Respect of Financial Derivative Instruments(unaudite

5、d)77 78 Information on Exposure arising from Financial Derivative Instruments(unaudited)79 81 Performance Table(unaudited)82 84 Management and Administration 85 FUBON ETF SERIES OFC 1 REPORT OF THE DIRECTORS The directors present their report and the audited financial statements of Fubon ETF Series

6、OFC(the“Company”),Fubon NYSE FactSet Taiwan Core Semiconductor Index ETF*,Fubon FTSE Taiwan RIC Capped Index ETF and Fubon Hang Seng Shanghai-Shenzhen-Hong Kong(Selected Corporations)High Dividend Yield Index ETF(collectively the“Sub-Funds”)for the year ended 31 December 2024.PRINCIPAL ACTIVITY Prio