富邦ETF系列OFC报告及财务报表（富邦纽约证交所富时台湾核心半导体指数ETF、富邦富时台湾RIC上限指数ETF、富邦沪深港高股息ETF（前称：富邦恒生沪深港（精选企业）高股息指数ETF）、富邦Solactive核心多元化多资产指数ETF）截至2025年12月15日（终止日期）/2025年12月31日

FUBON NYSE FACTSET TAIWAN CORE SEMICONDUCTOR INDEX ETF(Stock Code:3076) FUBON FTSE TAIWAN RIC CAPPED INDEX ETF (Stock Code: 3021) FUBON SHANGHAI-SHENZHEN-HONG KONG HIGH DIVIDEND YIELDETF (FORMERLY KNOWN AS FUBON HANG SENG SHANGHAI-SHENZHEN-HONG KONG (SELECTED CORPORATIONS) HIGHDIVIDEND YIELD INDEX ETF) (Stock Code: 3190) FUBON SOLACTIVE CORE DIVERSIFIED MULTI ASSET INDEX ETF(Stock Code: 3427) FOR THE PERIOD/YEAR ENDED 15 DECEMBER 2025 (DATE OFTERMINATION/31DECEMBER2025 (Sub-Funds of Fubon ETF Series OFC) FUBON ETF SERIES OFC CONTENTSPageReport of the Directors1 -2Report of the Custodian to the Shareholders3Independent Auditor's report4 - 10Statement of Financial Position11 - 13Statement of Comprehensive Income14 - 16Statement of Changes in Net Assets Attributable to Shareholders17 - 20Statement of Cash Flows21 - 25Notes to the Annual Financial Statements26 78Investment Portfolio (unaudited)79 ~ 82Statement of Movements in Investment Portfolio (unaudited)83 - 91Details in Respect of Financial Derivative Instruments (unaudited)92 - 93Information on Exposure arising from Financial Derivative Instruments (unaudited)94 - 97Performance Table (unaudited)98 -101Management and Administration102 FUBONETF SERIES OFC REPORT OF THE DIRECTORS We present the report and the audited financial statements of Fubon ETF Series OFC (the “Company"),Fubon NYSE FactSet Taiwan Core Semiconductor Index ETF, Fubon FTSE Taiwan RIC Capped IndexETF***, Fubon Shanghai-Shenzhen-Hong Kong High Dividend Yield ETF* and Fubon Solactive CoreDiversified Multi Asset Index ETF** (collectively the “"Sub-Funds") for the period/year ended 15December2025(dateoftermination)/31December2025 PRINCIPAL ACTIVITY Prior to 20 June 2024, the principal activity of the Company is to track the performance of the ICE FactSetTaiwan Core Semiconductor Index (Gross Total Return), FTSE Taiwan RIC Capped Index and Hang SengShanghai-Shenzhen-Hong Kong (Selected Corporations) High Dividend Yield Index (Price Return). Witheffective from 20 June 2024, the principal activity of the Company is to track the performance of the NYSEFactSet Taiwan Core Semiconductor 10% OTC Capped Index Net Total Return), FTSE Taiwan RICCapped Index and Hang Seng Shanghai-Shenzhen-Hong Kong (Selected Corporations) High DividendYield Index (Price Return). On 28 November 2024, Fubon Solactive Core Diversified Multi Asset IndexETF was launched and tracks the performance of the Solactive Core Diversified Multi Asset Index (NetTotal Return). On 30 September 2025, Fubon Hang Seng Shanghai-Shenzhen-Hong Kong (Selected Corporations) HighDividend Yield Index ETF" changed the name to “Fubon Shanghai-Shenzhen-Hong Kong High DividendYield Index (Net Total Return). RESULTS The Company's and the Sub-Funds' results for the period/year ended 15 December 2025 (date oftermination)/31 December 2025 are shown in the Statement of Comprehensive Income and related notes. DIRECTORSThe Directors of the Company and the Sub-Funds during the period/year and up to the date of this reportwere: Directors of the CompanyMok Wai Man, Derek (resigned on21November 2025)Lu Chi LunKwan Wang Chi Beryl (appointed on 21 November2025) Directors of the ManagerHuang Chao TangHarn Wey TingChen Shih TsungMok Wai Man, Derek (resigned on 31 December 2025)Lin Hsin Yi (resigned on 1 May 2025)Lu Chi Lun (appointed on 7 May 2025)Hsia Tien Tien (appointed on 13 November 2025) REPORT OF THE DIRECTORS (Continued) STATEMENT OF DIRECTORS RESPONSIBILITIES IN RESPECT OF THE FINANCIALSTATEMENTS Company law requires the directors to prepare financial statements for each financial year, which presentfinancial statements, the directors are required to: Select suitable accounting policies and then apply them consistently;Make judgments and estimates that are reasonable and prudent:State whether IFRS Accounting Standards have been followed, subject to any material departuresdisclosed and explained in the financial statements; andPrepare the financial statements on the going concern basis unless it is inappropriate to presumethat the Company will continue in business. The directors have complied with the above requirements in preparing the financial statements. The directors are responsible for keeping proper accounting records which disclose with reasonableaccuracy at any time the financial position of the Company and the Sub-Funds and to ensure that thefinancial statements comply with the Instrument of Incorporation of the Company, Part 7 of the OFC Rulesappendix E of the UT Code, Chapter 9 of the OFC Code and IFRS Accounting Standards. We are alsoresponsible for safeguarding the assets of the Company and hence for taking reasonable steps for theprevention and detection of fraud and other irregularities. FUBONETFSERIES OFC REPORTOFTHECUSTODIANTOTHESHAREHOLDERS We hereby confirm that, in our opinion, Fubon ETF Series OFC (the"Company") and Fubon NYSE FactSetTaiwan Core Semiconductor Index ETF, Fubon FTSE Taiwan RIC Capped Index ETF*