2024-02-29-港交所-易方达恒指ＥＳＧ_截至二零二三年十二月三十一日止的未经审核中期报告_13页_522kb

报告摘要

Fund Structure: E FUND ETF SERIES OFC is a Hong Kong public umbrella open-ended fund company. The sub-fund, E FUND (HK) HSI ESG Enhanced Index ETF (Stock Code: 3039), is an unaudited semi-annual report covering the period from 1 July 2023 to 31 December 2023.
Management: Managed by E Fund Management (Hong Kong) Co., Limited. Administrator and Custodian are Bank of Communications Trustee Limited. Listing Agent is GF Capital (Hong Kong) Limited.
Directors: Company directors include SHI Feng and WANG Fei. Manager directors include MA Jun, LOU Lizhou, WU Xinrong, FAN Yue, and others.

Unaudited financial statements:

Assets: Total assets rose to HKD 549,896,386, including financial assets at fair value through profit or loss (HKD 547,559,383).
Liabilities: Total liabilities stood at HKD 1,500,184, mainly management and transaction fees.
Equity: Net assets attributable to shareholders increased to HKD 548,396,202 from HKD 4,668,747 (likely referring to prior period end).

Statement of Comprehensive Income: The fund incurred a significant net loss after tax of HKD 116,275,985, driven by losses on financial assets at fair value through profit or loss.
Statement of Changes in Net Assets: Notable inflows from share issues (e.g., in-kind subscriptions totaling HKD 660,003,440) and losses from operations reduced net assets during the period.

As at 31 December 2023, the investment portfolio consisted primarily of listed Hong Kong equities, with a fair value of HKD 547,559,383 across 19 companies (e.g., Tencent, Alibaba, HSBC).
Total portfolio value accounted for 99.85% of net assets, with other net assets making up the remainder.
Portfolio turnover and changes were detailed in the Statement of Movements, involving additions and disposals of shares.

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