南方恒生科技：截至二零二四年十二月三十一日止的經審核賬目.pdf

1、CSOP HANG SENG TECH INDEX ETF(A SUB-FUND OF CSOP ETF Series*(*This includes synthetic ETFs)CSOP ETF SERIES*(*This includes synthetic ETFs)(An umbrella unit trust established in Hong Kong)CSOP HANG SENG TECH INDEX ETF Stock Codes:3033(A sub-fund of CSOP ETF Series*(*This includes synthetic ETFs)Repor

2、ts and Financial Statements FOR THE YEAR ENDED 31 DECEMBER 2024 CSOP HANG SENG TECH INDEX ETF(A SUB-FUND OF CSOP ETF Series*(*This includes synthetic ETFs)CONTENTS Page Report of the Manager to the Unitholders 1 Report of the Trustee to the Unitholders 2 Statement of Responsibilities of the Manager

3、and the Trustee 3 Independent Auditors Report 4-7 Statement of Financial Position 8 Statement of Comprehensive Income 9 Statement of Changes in Net Assets Attributable to Unitholders 10 Statement of Cash Flows 11 Notes to the Financial Statements 12-30 Investment Portfolio(Unaudited)31 Statement of

4、Movements in Investment Portfolio(Unaudited)32 Details of Security Lending Arrangements(Unaudited)33-37 Holding of Collateral(Unaudited)38-41 Performance Record(Unaudited)42 Management and Administration 43 CSOP HANG SENG TECH INDEX ETF(A SUB-FUND OF CSOP ETF Series*(*This includes synthetic ETFs)1

5、REPORT OF THE MANAGER TO THE UNITHOLDERS Introduction The CSOP Hang Seng TECH Index ETF,a sub-fund of the CSOP ETF Series*(*This includes synthetic ETFs),is a unit trust authorised under the Securities and Futures Ordinance(Cap.571)of Hong Kong.It was launched on 27 August 2020 and commenced trading

6、 in HKD under the stock code 3033 on The Stock Exchange of Hong Kong Limited(the“SEHK”)on 28 August 2020.The CSOP Hang Seng TECH Index ETF is benchmarked against the Hang Seng TECH Index and adopts a full replication strategy.The Manager of the CSOP Hang Seng TECH Index ETF is CSOP Asset Management