2021-11-29-港交所-ＦＧＸ原油_中期业绩_27页_681kb

报告摘要

GLOBAL X S&P CRUDE OIL FUTURES ENHANCED ER ETF

Interim Financial Statements for the Six Months Ended 30 September 2021

Key Highlights

Assets & Liabilities

Net Asset Value (NAV):
- 30 Sep 2021: HK$81,019,634 (units: 19,500,000; NAV/unit: HK$4.1549)
- 31 Mar 2021: HK$98,223,370 (NAV/unit: HK$3.1685)
Assets (Unaudited): Primarily held via S&P GSCI Crude Oil Futures, with a market value of HK$6,817,485 as of 30 Sep 2021.
Liabilities (Unaudited): Includes management/ trustee fees and other payables.

Performance

Profit (Unaudited): HK$25,087,814 (up YoY) driven by gains from futures trading.
NAV Fluctuations: Significant volatility during the period, peaking at HK$4.1784 and lowest redemption at HK$3.2207.

Fees

Management fee: 0.75% of NAV (paid monthly).
Trustee fee: 0.12% of NAV (HK$11,500/month minimum).
Audit fees: HK$34,595 for 2021, HK$33,292 for 2020.

Investment Strategy

Focuses solely on WTI Crude Oil Futures, tracked via S&P GSCI index.
Risks: High due to derivative exposure & foreign tax impacts (SFC exempt from Hong Kong tax).

Unaudited Notes

Fair Value Measurement: Derivatives priced based on market quotes.
Related Party Transactions: Significant fees paid to Manager/Trustee.

Financial Snapshot

Metric	30 Sep 2021	31 Mar 2021
Total Assets (HK$)	81,630,799	105,427,085
Net Assets Value	HK$81,019,634	HK$98,223,370
Profit (Unaudited)	HK$25,087,814	HK$55,704,599
Trading NAV (Dealing)	HK$4.1549	HK$3.2195


This ETF is subject to significant volatility due to its reliance on crude oil futures. Performance aligns closely with the S&P GSCI Crude Oil Enhanced Index, influenced by market conditions and derivative pricing.  
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