2024-10-29-港交所-日兴环球联网_Ａ日兴元宇宙_日兴环球联网－Ｕ_Ａ日兴元宇宙－Ｕ_cNikko_AM_HK_ETF_Series_-_Annual_Report_FYE_30_June_2024_CN_52页_536kb

报告摘要

Financial Year: Ended 30 June 2024.
Funds Covered: Nikko AM Global Internet ETF and NikkoAM MetaVerse Theme Active ETF.
Manager: Nikko Asset Management Hong Kong Limited.
Trustee: BNP Paribas acting through its Hong Kong Branch.
Regulatory Approval: Authorized under Hong Kong SFC regulations as collective investment schemes.

Nikko AM Global Internet ETF:
- Investment objective: To track the iEdge-Factset Global Internet Index through full replication.
- Annual return (as at 30 June 2024): 35.13%, with consistent performance across various periods. Holdings include major tech stocks like Alphabet, Amazon, and Tencent.
- Key milestone: Listing on Stock Exchange of Hong Kong since October 2019.
NikkoAM MetaVerse Theme Active ETF:
- Investment objective: Achieve long-term capital growth by investing in companies related to Metaverse and, previously, E-Games businesses.
- Annual return (as at 30 June 2024): 17.85%, with focus on emerging markets and depository receipts.
- Active management strategy, no adherence to an index benchmark.

Assets and Liabilities: Total assets increased, with investments primarily in listed equities and depository receipts valued at fair value through profit or loss. Liabilities include manager, trustee, and audit fees. Net assets attributable to unitholders show growth for both funds.
Performance Table: Unaudited data shows positive trends, with fluctuations across financial years but overall growth.

Market Price Risk: Managed through diversification; volatility estimates indicate potential impact on net asset value.
Currency Risk: Exposure to various currencies, with sensitivity analysis showing moderate currency fluctuation effects.
Credit and Liquidity Risk: Low credit risk due to reputable counterparties; sufficient liquidity to handle redemptions, with dominant liquid investments.

Structure: Umbrella unit trust with two sub-funds; governed by Trust Deed and SFC Code.
Related Party Transactions: Manager and Trustee fees are standard, with no material exceptions; transactions occur in normal commercial terms.
Compliance: Audited by PricewaterhouseCoopers; financial statements comply with HKFRS.

Holdings: Concentrated in technology sectors, with overrepresentation in key companies like Alphabet and Tencent for the Global Internet ETF; Metaverse ETF diversifies into emerging tech firms.
Movements: Significant additions and disposals during the year, reflecting active investment strategy.

For detailed financial data and performance tables, refer to the full annual report.

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