博时深交所创业板每日（2倍）杠杆产品年度报告（截至2025年12月31日）

For the year ended 31 December 2025 BOSERA LEVERAGED AND INVERSESERIES REPORTS AND FINANCIAL STATEMENTS BOSERA SZSE CHINEXT DAILY (2X)LEVERAGED PRODUCT(Stock Code:7234) FOR THE YEAR ENDED 31 DECEMBER 2025 (APRODUCTOFBOSERA LEVERAGED AND INVERSESERIES) Bosera SZSE ChiNext Daily (2x) Leveraged Product(AProductof Bosera Leveraged and Inverse Series) CONTENTSPages Management and administration1 Report of the trustee to the unitholders2 13-42 Information on exposure arising from financial derivative instruments (Unaudited)46 Bosera SZSE ChiNext Daily (2x) Leveraged Product(AProductof Bosera Leveraged and Inverse Series) MANAGEMENT AND ADMINISTRATION Administrator and CustodianCitibank, N.A., Hong Kong Branch50/F., Champion Tower ManagerBosera Asset Management (International) Co., LimitedSuite 4109, Jardine HouseOne Connaught Place TrusteeCititrust Limited50/F., Champion TowerThree Garden Road Directors of the Manager He Kai (resigned on 7 September 2025)Lian ShaodongOu Zhiming RegistrarComputershare Hong Kong Investor Services Limited46/F, HopewellCentre183 Queen’s Road EastWanchaiHong Kong Service AgentHK Conversion Agency Services Limited1/F, One & Two Exchange Square Legal Counsel to the ManagerSimmons & Simmons30/F, One Taikoo Place Listing AgentAltus Capital Limited21 Wing Wo StreetCentralHong Kong AuditorsErnst & Young27/F, One Taikoo Place979 King’s Road Bosera SZSEChiNext Daily (2x) Leveraged Product(AProductof Bosera Leveraged and InverseSeries) INVESTMENTGAINS/(LOSSES)Net realisedgains/(losses)on sale of financial assets andfinancial liabilities at fair value through profit or lossNet changesin unrealisedgains/(losses)on financial assetsand financial liabilities at fair value through profit orloss Bosera SZSEChiNext Daily (2x) Leveraged Product(AProductof Bosera Leveraged and InverseSeries) 1029,500,000237,594,528 Bosera SZSEChiNext Daily (2x) Leveraged Product(AProductof Bosera Leveraged and InverseSeries) STATEMENT OF CASH FLOWS (CONTINUED)For the yearended 31 December 2025 ANALYSIS OF BALANCES OF CASH AND CASHEQUIVALENTSBank balancesTerm deposits with original maturity of less than 3months when acquiredMoney market fundCash and cash equivalents as stated in the statement ofcash flows Bosera SZSEChiNext Daily (2x) Leveraged Product(AProductof Bosera Leveraged and InverseSeries) NOTES TOTHEFINANCIAL STATEMENTS 31 December 2025 1. Bosera Leveraged and Inverse Series(the “Trust”) is an umbrella unit trust governed by its trust deeddated21 March 2022,as amendedbythesupplementaldeedson21 March 2022(collectively,the“Trust Deed”) betweenBosera Asset Management (International) Co., Limited(the “Manager”) andCititrust Limited (the “Trustee”).The Trustis authorised by the Securities and Futures Commission Bosera SZSEChiNext Daily (2x) Leveraged Product(the “Product”) isthe soleproductof the Trust,which commenced trading under the stock code7234on the Stock Exchange of Hong Kong Limited Pursuant to the prospectus of the Product, the investment objective of theProductis to provideinvestment results that, before fees and expenses, closely correspond totheperformanceof a relevantleveraged or inverse indexoftheChiNext Index (HK$)(CNH)(the “Index”).The Index comprises The Manageradoptsaswap-based synthetic replication strategy to achieve the investment objectiveof the Product, through entering into one or more partially-fundedswaps (which are over-the-counterFinancialDerivativeInstruments(“FDIs”)entered into with more than oneswapcounterparty)whereby the Product will provide a portion of the net proceeds from subscription from the issue of theUnits as initial margin (“Initial Amount”) to theswapcounterparties which will be held by the 2.1BASIS OF PREPARATION The financial statements of theProducthave been prepared in accordance withIFRS AccountingStandardsasissued by the International Accounting Standards Board (“IASB”)and the relevant The financial statements have been prepared under the historical cost convention, except for financialassets and liabilities classified as at fair value through profit or loss (“FVPL”) that have been measuredat fair value. The financial statementsof the Productare presented in Hong Kong dollars (“HK$”). Bosera SZSEChiNext Daily (2x) Leveraged Product(AProductof Bosera Leveraged and InverseSeries) NOTES TO THE FINANCIAL STATEMENTS 31 December 2025 2.2CHANGES IN ACCOUNTING POLICIES AND DISCLOSURES There arenostandards, amendments to standards or interpretations that are effective for annualperiods beginning on or after 1 January 2025that have a material effect on the financial statements of 2.3ISSUED BUT NOT YET EFFECTIVEIFRS ACCOUNTINGSTANDARDS The Product has not applied the followingnew andamendedIFRS Accounting Standards, that havebeen issued but are not yet effective, in these financial statements. The Product intends to apply these Presentation and Disclosure in Financial StatementsAmendments to the Classification and Measurement of