标智香港100中期报告 2024

As of 28 June 2024 ETFsWorld Index Shares ETFs W.I.S.E.-CSI 300 China Tracker®, W.I.S.E.-CSI HK 100 Tracker™,W.I.S.E.-SSE 50 China Tracker®and W.I.S.E.-Nasdaq China New EconomyCompanies ESG Index Tracker (SUB-FUNDS OF WORLD INDEX SHARESETFs) 300®100™50®ESGETFs CONTENTS PAGE(S) MANAGEMENT AND ADMINISTRATION1REPORT OF THE MANAGER TO THE UNITHOLDERS3STATEMENTS OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME (UNAUDITED)12STATEMENTS OF FINANCIAL POSITION (UNAUDITED)19STATEMENTS OF CHANGES IN NET ASSETS ATTRIBUTABLE TO UNITHOLDERS (UNAUDITED)23STATEMENTS OF CASH FLOWS (UNAUDITED)27W.I.S.E.-CSI 300 CHINA TRACKER®300®– INVESTMENT PORTFOLIO (UNAUDITED)31– STATEMENT OF MOVEMENTS IN PORTFOLIO HOLDINGS (UNAUDITED)42– PERFORMANCE TABLE (UNAUDITED)60W.I.S.E.-CSI HK 100 TRACKERTM100TM– INVESTMENT PORTFOLIO (UNAUDITED)61– STATEMENT OF MOVEMENTS IN PORTFOLIO HOLDINGS (UNAUDITED)65– PERFORMANCE TABLE (UNAUDITED)70W.I.S.E.-SSE 50 CHINA TRACKER®50®– INVESTMENT PORTFOLIO (UNAUDITED)71– STATEMENT OF MOVEMENTS IN PORTFOLIO HOLDINGS (UNAUDITED)73– PERFORMANCE TABLE (UNAUDITED)76W.I.S.E.-Nasdaq China New Economy Companies ESG Index TrackerESG– INVESTMENT PORTFOLIO (UNAUDITED)77– STATEMENT OF MOVEMENTS IN PORTFOLIO HOLDINGS (UNAUDITED)79– PERFORMANCE TABLE (UNAUDITED)83 W.I.S.E.-CSI 300 China Tracker®, W.I.S.E.-CSI HK 100 Tracker™,W.I.S.E.-SSE 50 China Tracker®and W.I.S.E.-Nasdaq China New EconomyCompanies ESG Index Tracker (SUB-FUNDS OF WORLD INDEX SHARESETFs) 300®100™50®ESGETFs MANAGEMENT AND ADMINISTRATION MANAGER AND LISTING AGENT 127 BOCI-Prudential Asset Management Limited27/F, Bank of China Tower1 Garden RoadCentralHong Kong DIRECTORS OF THE MANAGER AND LISTING AGENT Tse Yung HoiLee Yui LeungYeo Whay NeeLim Wendy Hwee Ching (Resigned on 13 September 2023)Liu MinQi WenqingWang Ying TRUSTEE 350 Cititrust Limited50/F., Champion TowerThree Garden RoadCentralHong Kong CUSTODIAN AND ADMINISTRATOR 350 Citibank N.A., Hong Kong Branch50/F., Champion TowerThree Garden RoadCentralHong Kong AUDITOR 97927 Ernst & Young27th Floor, One Taikoo Place979 King’s RoadQuarry BayHong Kong W.I.S.E.-CSI 300 China Tracker®, W.I.S.E.-CSI HK 100 Tracker™,W.I.S.E.-SSE 50 China Tracker®and W.I.S.E.-Nasdaq China New EconomyCompanies ESG Index Tracker (SUB-FUNDS OF WORLD INDEX SHARESETFs) 300®100™50®ESGETFs REGISTRAR 18346 Computershare Hong Kong Investor Services Limited46/F, Hopewell Centre183 Queen’s Road EastWanchaiHong Kong CONVERSION AGENT AND SERVICE AGENT 88 HK Conversion Agency Services Limited8th Floor, Two Exchange Square8 Connaught PlaceCentralHong Kong LEGAL ADVISER TO THE MANAGER 97914 Baker & McKenzie14th Floor, One Taikoo Place979 King’s RoadQuarry BayHong Kong REPORT OF THE MANAGER 300®ETFs TO THE UNITHOLDERS OFW.I.S.E.-CSI 300 CHINA TRACKER®(SUB-FUND OF WORLD INDEX SHARES ETFs) Fund Performance 300®30031.639122,800,000AUM721,371,484 The W.I.S.E.-CSI 300 China Tracker®(the “Sub-Fund”) isan index-tracking exchange traded fund which seeks totrack the performance of the CSI 300 Index (the “UnderlyingIndex”). As of 28 June 2024, the net asset value (“NAV”)per unit of the Sub-Fund was HKD 31.6391 with a total of22,800,000 units outstanding and total assets undermanagement (“AUM”) of HKD 721,371,484. 300® The W.I.S.E.-CSI 300 China Tracker®adopts a representativesampling strategy. A summary of the performance of theSub-Fund is shown below. Past performance figures shown are not indicative of the futureperformance of the Sub-Fund. It was a synthetic ETF during 17 July 2007 to 27 December 2017. Please note that the investment strategy of the Sub-Fund has changedfrom synthetic representative strategy to physical representative strategyand the removal of synthetic fund name condition with effect from 28December 2017. Starting from 1 July 2014, CSI 300 Total Return Index is replaced withCSI 300 Net Total Return Index for index performance calculation. CSI300 Net Total Return Index is denominated in RMB. For the purpose ofperformance comparison, index performance is presented in HKD andcalculated by referring to the foreign exchange rates for RMB / HKDquoted by Bloomberg – Bloomberg RMB (CNY) rate (Tokyo Composite)at 4:00 p.m. Hong Kong time on the corresponding dealing dates. 300300300(CNY) REPORT OF THE MANAGER (continued) TO THE UNITHOLDERS OFW.I.S.E.-CSI 300 CHINA TRACKER®(SUB-FUND OF WORLD INDEX SHARES ETFs) (continued) 300®ETFs Fund Performance (continued) (a)(b)(c)(d)(e)(f) (a)Total returns represent the rate that an investor would haveearned (or lost) on an investment, assuming reinvestment of alldividends and distributions.(b)The index performance in RMB calculated on a total return basisreflects returns due to both price changes and dividend income.An investor cannot invest directly in an index and the indexperformance returns do not reflect management fees, transactioncosts or other expenses, which would reduce performance returnsof the Sub-Fund.(c)The index performance in HKD calculated