GX恒生科技年度財務報告

REPORTS AND AUDITED FINANCIAL STATEMENTS GLOBAL X MSCI CHINA ETFGLOBAL XHANG SENG HIGH DIVIDEND YIELD ETFGLOBAL X CHINA BIOTECH ETFGLOBAL X CHINA CLOUD COMPUTING ETFGLOBAL X HANG SENG ESG ETFGLOBAL XELECTRIC VEHICLE AND BATTERY ACTIVE ETFGLOBAL XAI & INNOVATIVE TECHNOLOGY ACTIVEETF(FORMERLYKNOWN AS GLOBALX METAVERSE THEME ACTIVE ETF)GLOBAL X HANG SENG TECH ETFGLOBAL X USD MONEY MARKET ETF FOR THEYEAR ENDED31 MARCH 2025 GLOBAL XINNOVATIVE BLUECHIP TOP 10 ETFGLOBAL X JAPAN GLOBAL LEADERS ETF FOR THE PERIOD FROM 23 NOVEMBER 2023 (DATE OF INCEPTION) TO 31MARCH 2025 GLOBAL X INDIA SELECT TOP 10 ETF FOR THE PERIOD FROM 18 MARCH 2024 (DATE OF INCEPTION)TO31MARCH 2025 GLOBAL X US TREASURY 3-5 YEAR ETF FOR THE PERIOD FROM 10 JULY 2024 (DATE OF INCEPTION) TO 31 MARCH2025 GLOBAL X EMERGING MARKETS ASIA ACTIVE ETFGLOBAL X INDIA SECTOR LEADER ACTIVE ETF FOR THE PERIOD FROM 25 NOVEMBER 2024 (DATE OF INCEPTION) TO 31MARCH 2025 (SUB-FUNDS OF GLOBAL X ETF SERIES) GLOBAL X ETF SERIES CONTENTS Pages Report of the trustee to the unitholders1Independent auditor’s report2-7Audited financial statementsStatement of netassets8-13Statement of profit or loss and other comprehensive income14-16Statement of changes in net assets attributable to unitholders17-19Statement of cash flows20-34Notes to the financial statements35-121ESGDisclosure for Global X Hang Seng ESG ETF (unaudited)122-123Investment portfolio (Unaudited)124-154Statement of movements in investment portfolio (Unaudited)155-169Details in respect of financial derivative instruments(Unaudited)170Holdings of Collateral (Unaudited)170-171Performance record (Unaudited)172-177Information on exposure arising from financial derivative instruments (Unaudited)178Management and administration179 Investors should not rely on the information contained in this report for their investment decisions. GLOBAL X ETF SERIES REPORT OF THE TRUSTEE TO THE UNITHOLDERS We hereby confirm that, in our opinion, Mirae Asset GlobalInvestments (Hong Kong) Limited, the Managerof the Global X ETF Series (the “Trust”) has, in all material respects, managed the Trust, in accordance withthe provisions of the trust deed dated 23 December 2010 as amended by the supplemental deeds dated 16December 2011, 23 December 2011, 5 November 2012, 14 May 2013, 3 September 2014, 16 November 2015,11 August 2016, 29 September 2016, 5 October 2016, 24 November 2016, 11 July 2019, 1 November 2019,31 December 2019, 11 March 2022,17 March 2023,18 April2023, 23 November 2023, 18 March 2024, 2July 2024, 26 July 2024 and 1 November 2024(collectively, the “Trust Deed”). 1.Global X MSCI China ETF2.Global X Hang Seng High Dividend Yield ETF3.Global X China Biotech ETF4.Global X China Cloud Computing ETF5.Global X Hang Seng ESG ETF6.Global X Electric Vehicle and Battery Active ETF7.Global XAI & Innovative Technology ActiveETF(formerly known as Global X Metaverse ThemeActive ETF)8.Global X Hang Seng TECH ETF9.Global X USD Money Market ETF For the yearended 31 March 2025 10.Global X Innovative Bluechip Top 10 ETF11.Global X Japan Global Leaders ETF For the period from 23 November 2023 (date of inception) to 31 March 2025 12.Global X India Select Top 10 ETF For the period from 18 March 2024 (date ofinception) to 31 March 2025 13.Global X US Treasury 3-5 Year ETF For the period from 10 July 2024 (date of inception) to 31 March 2025 14.Global X Emerging Markets Asia Active ETF15.Global X India Sector Leader Active ETF For the period from 25 November 2024 (date of inception) to 31 March 2025 Cititrust Limited (the “Trustee”)25July 2025 Independent Auditor’s ReportTo the Unitholders of Global X MSCI China ETF, Global X Hang Seng High Dividend Yield ETF, Global X China Biotech ETF, Global X China Cloud Computing ETF, Global X Hang Seng ESGETF, Global X Electric Vehicle and Battery Active ETF, Global XAI & Innovative TechnologyActiveETF(formerly known as Global X Metaverse Theme Active ETF), Global X Hang SengTECH ETF,Global X USD Money Market ETF,Global X Innovative Bluechip Top 10 ETF,GlobalX Japan Global Leaders ETF,Global X India Select Top 10 ETF,Global X US Treasury 3-5 YearETF,Global X Emerging Markets Asia Active ETFandGlobal X India Sector Leader Active ETF(collectively the “Sub-Funds”) of Global X ETF Series (the “Trust”)(An umbrella unit trust established under the laws of Hong Kong) Report on theAuditof theFinancial Statements Opinion What we have audited The financial statements of Global X MSCI China ETF, Global X Hang Seng High Dividend Yield ETF, GlobalX China Biotech ETF, Global X China Cloud Computing ETF,Global X Hang Seng ESG ETF, Global X ElectricVehicle and Battery Active ETF,Global XAI & Innovative Technology Active ETF(formerly known as GlobalX Metaverse Theme Active ETF),Global X Hang Seng TECH ETFandGlobal X USD Money Market ETFforthe year ended 31 March2025,Global X Innovative Bluechip Top 10 ETFandGlobal X Japan Global LeadersETFfor theperiod from 23 November 2023 (date of incepti