标智香港100中期報告 2025

中期報告Interim Report 截至二零二五年六月三十日As of 30 June 2025 基金經理及報告刊發人Fund Manager and Report Issuer 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 CONTENTSPAGE(S) MANAGEMENT AND ADMINISTRATION1 REPORT OF THE MANAGER TO THE UNITHOLDERS3 STATEMENTS OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME (UNAUDITED)12 STATEMENTS OF CHANGES IN NET ASSETS ATTRIBUTABLE TO UNITHOLDERS (UNAUDITED)23 STATEMENTS OF CASH FLOWS (UNAUDITED)27 W.I.S.E.-CSI 300 CHINA TRACKER®300®– INVESTMENT PORTFOLIO (UNAUDITED)31– STATEMENT OF MOVEMENTS IN PORTFOLIO HOLDINGS (UNAUDITED)42– PERFORMANCE TABLE (UNAUDITED)60 W.I.S.E.-CSI HK 100 TRACKERTM100TM– INVESTMENT PORTFOLIO (UNAUDITED)61– STATEMENT OF MOVEMENTS IN PORTFOLIO HOLDINGS (UNAUDITED)65– PERFORMANCE TABLE (UNAUDITED)71 W.I.S.E.-SSE 50 CHINA TRACKER®50®– INVESTMENT PORTFOLIO (UNAUDITED)72– STATEMENT OF MOVEMENTS IN PORTFOLIO HOLDINGS (UNAUDITED)74– PERFORMANCE TABLE (UNAUDITED)78 W.I.S.E.-Nasdaq China New Economy Companies ESG Index TrackerESG– INVESTMENT PORTFOLIO (UNAUDITED)79– STATEMENT OF MOVEMENTS IN PORTFOLIO HOLDINGS (UNAUDITED)81– PERFORMANCE TABLE (UNAUDITED)84 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 Nee (Resigned on 30 June 2025)Liu MinQi WenqingWang YingTham Ee Mern LilianWang Polly (Appointed on 28 July 2025) 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®30037.556224,000,000AUM901,348,995 The W.I.S.E.- CSI 300 China Tracker®(the “Sub-Fund”) is anindex-tracking exchange traded fund which seeks to track theperformance of the CSI 300 Index (the “Underlying Index”).As of 30 June 2025, the net asset value (“NAV”) per unit ofthe Sub-Fund was HKD 37.5562 with a total of 24,000,000unitsoutstanding and total assets under management(“AUM”) of HKD 901,348,995. The W.I.S.E.- CSI 300 China Tracker®adopts a representativesamplingstrategy.A summary of the performance of theSub-Fund is shown below. 300® Pastperformance 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 changedfromsynthetic representative strategy to physical representativestrategy and the removal of synthetic fund name condition with effectfrom 28 December 2017. 300300300(CNY) 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 purposeof performance comparison, index performance is presented in HKDand calculated 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. 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 ofall dividends and distributions.(b)Theindex performance in RMB calculated on a total returnbasis reflects returns due to both price changes and dividendincome.An investor cannot invest directly in an index andtheindex performance returns do not reflect managementfees, transaction costs or other expenses, which would reduceperformance returns of the Sub-Fund.(c)T