2024年度報告

REPORTS AND FINANCIAL STATEMENTS E FUND ETF SERIES OFC FOR THE YEAR ENDED 30 JUNE 2024 E FUND (HK) HSI ESG ENHANCED INDEX ETF(Stock Code: 3039) FOR THE YEAR ENDED 30 JUNE 2024 (ASub-FundofEFund ETFSeriesOFC) E FUND (HK) HSI ESG ENHANCED INDEX ETF(A SUB-FUND OF E FUND ETF SERIES OFC) CONTENTS Investment Portfolio (Unaudited) E FUND (HK) HSI ESG ENHANCED INDEX ETF(A SUB-FUND OF E FUND ETF SERIFS OFC) REPORT OF THE CUSTODIAN TO THESHAREHOLDERS We hereby confirm thst, in our opinion, E Fuod ETF Series OFC (the "Compuny') and E Fund (HK) HSI ESG EnhancodIndex ETF (the Sub-Fund"), have in all material respects, managod the Company, in accordance with the provisions ofthe OFC's Instrument of Incorpurution. For the year ended 30 Junc 2024E Fund (HK) HSI ESG Enhanced Index ETF Bank of Comtfunications Trustce Limited (the “Custodian")Hong Kong, 31 October 2024 E FUND (HK) HSI ESG ENHANCED INDEX ETF(A SUB-FUND OF E FUND ETF SERIES OFC) INDEPENDENTAUDITOR'SREPORTTO TIIE SHAREHOLDERS OF E FUND ETF SERIES OFC (THE "COMPANY") AND E FUND (HK) HSIESG ENHANCED INDEX ETF (THE "SUR-FUND") (incorporatcd in Hong Kong with limited liability) Report on the Audit of the Fiarrcial Statenents Opinion Whcr we howe oodited The financial statements of E Fund ETF Series OFC (the "Compuy') and E Fund (HK) HSI ESG Enhanced Index ETF(the “Sub-Fund"), which are set out on pagcs 7 to 33, comprisc the statement of net assets attributable to sharcholders as at 30 Junc 2024;the statement of profit or loss and cther comprchensive income for thc year then cnded;the statement of chunges in net ussets attributable to shareholdcrs for the ycar thcn cnded;the slaltement of eash lows for the year then ended; andthe notes to the financial statements, comprising material axcoumling policy informaticu and cther cxplanatoryinformation. Our opinion In cur cpinion, the financial statements give a true and fair view of the financial position ef the Compuny and the Sub-Fund as at 30 June 2024, and of each of' their financial performanee und eaeh of their cush flews fer the year then cndodin aocordance with Hong Kong Financial Reperting Standards (TIKFRSs") issued by the Hong Kong Institute ofCertified Public Accountanls ("HKICPA") Basis for Opinion Wc conducted our audit in accordance with Hong Kong Standands on Auditing ("HKSAs") issued by the HKICPA. Ourresponsibilitics undcr thosc standards are further described in tbe Auditor's Responsibilities for the Audit cf the FinancialStatements section of our report. We believe that the audit evidence we have obtained is sufficicnt and appropriate to provide a basis for cur opinion. dependerice We are independent of the Company and the Sub-Fund in accordance with the HKICPA's Code of Ethies forProfessional Accountants (the “Code"), and we have fulfilled our other ethical responsibilitics in acccrdancc with theCede. E FUND (HK) HSI ESG ENHANCED INDEX ETF(A SUB-FUND OF E FUND ETF SERIES OFC) INDEPENDENTAUDITOR'SREPORTTO THE SHAREHOLDERS OF E FUND ETF SERIES OFC (THE "COMPANY") AND E FUND (HK) HSIESG ENHANCED INDEX ETF (THIE “SUB-FUND") (CONTINUED) (incorporaled in Hong Kong with limitod liability) Key Audit Matters Key audit mallers are those matters that, in cur professional judgmcnt, wcrc of most significance in our audit of theJinancial staleuents cf the current period. These matters were addressed in the contexl ef our audit of the financialstatements us a whole, and in forming our opinion thereon, and we do not provide a separate opinion on thosc mattcrs. The key audit imattcr identificd in oar adit is related to the Sub-Fund's investment in financial assets at fair valucthrough profit or loss and corresponding net losses on financial ussets at fuir value through profit or loss: KeyAudit Mattet Ho our auslitaldressed theKeyAuditMatter So-Fund'g inwestment in finarictaf assets ot fotr wobzethrough profit or' lost ouid corresponding zer losses onfingncic assets az fotr volae through profit or lass Our approach to addressing the mutter involved thcfollowing procedures, amongst cthers: • Obtained an understanding of thc Sub-Fund's investmentprocess and conlrols threugh dliscussion with managcmcnttaking into accoant of tbe Sub-Fund's investment policicsand procedures as well as relevant regulations. The financial assets at fair value through prcfit or lossheld by the Sub-Fund as at 30 June 2024 conmpriss listedequities totalled HKD563,401,824 as rccognisod imn thestetement of nct asscts attributable to shareholders. Thecorrcsponding net losses on financial assels at fair valuethrough profit or loss HKD166,325,622 were recognisedduring the year. . Tested the exislence of financial assets at fair valucthrough profit or loss by obtaining confirmaltions directlyfrom the custodian aod agrteiag the Sub-Fund's holdingsto the confirmaticns. We focused on the existence and veluation of thefinancial assets at fair valuc through profit or loss andoceurrence and accuracy of nct losses on