GX恒生科技半年度財務報告

GLOBAL X HANG SENG HIGH DIVIDEND YIELD ETF GLOBAL X CHINA CLOUD COMPUTING ETF GLOBAL X EV AND HUMANOID ROBOTACTIVE ETF(FORMERLY KNOWN ASGLOBAL XELECTRIC VEHICLE AND BATTERY ACTIVE ETF) (SUB-FUNDS OF GLOBAL X ETF SERIES) GLOBAL X ETF SERIES Unaudited Condensed Interim Financial Statements CONTENTS Page Interim financial statementsStatement of net assets(Unaudited)1–8Statement of profit or loss and other comprehensive income (Unaudited)9–11Statement of changes in net assets attributable to unitholders (Unaudited)12–14Statement of cash flows (Unaudited)15–29General Information30–33Distribution Disclosure (Unaudited)34Index Constituent Stocks Disclosure(Unaudited)35–36ESG Disclosure for Global X Hang Seng ESG ETF (Unaudited)37–38Investment portfolio (Unaudited)39–69Statement of movements in investment portfolio (Unaudited)70–84Details in respect of financialderivative instruments (Unaudited)85Holdings of Collateral (Unaudited)85–86Performance record (Unaudited)87–92Management and administration93 Investors should not rely on theinformation contained in this report for their investment decisions. GLOBAL X ETF SERIES STATEMENT OF NET ASSETS As at30 September2025(unaudited) LIABILITIES GLOBAL X ETF SERIES STATEMENT OF NET ASSETS(CONTINUED) As at 30 September2025 (unaudited) STATEMENT OF NET ASSETS(CONTINUED) As at 30 September2025(unaudited) GLOBAL X ETF SERIES STATEMENT OF NET ASSETS(CONTINUED) As at 30 September2025 (unaudited) STATEMENT OF NET ASSETS(CONTINUED) As at 30 September2025(unaudited) GLOBAL X ETF SERIES STATEMENT OF NET ASSETS(CONTINUED) As at 30 September2025 (unaudited) GLOBAL X ETF SERIES STATEMENT OF NET ASSETS(CONTINUED) As at 30 September2025 (unaudited) ASSETSFinancial assets at fair value through profit or lossDividends receivableAmounts due from brokersAmount due from managerInterest receivablePrepayment and other receivablesSubscription receivableTime depositsCash and cash equivalentsTOTAL ASSETS LIABILITIES EQUITYNet assets attributable tounitholders* GLOBAL X ETF SERIES STATEMENT OF NET ASSETS(CONTINUED) As at 30 September2025 (unaudited) GLOBAL X ETF SERIES STATEMENT OF PROFIT ORLOSS AND OTHER COMPREHENSIVE INCOME For theperiodended 30 September 2025(unaudited) Operatingprofit Note: Interim reports have applied the same accounting policies and methods of computation as are applied in the annual reports of the Sub-Fund. GLOBAL X ETF SERIES STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME(CONTINUED) For theperiodended 30 September 2025(unaudited) GLOBAL X ETF SERIES STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME(CONTINUED) For theperiodended 30 September 2025(unaudited) INCOMEDividend income Interest incomeNetgainon financial assets at fair value throughprofit or lossNet exchange gain/(loss)Other income EXPENSESManagement fee Operatingprofit GLOBAL X ETF SERIES STATEMENT OF CHANGES IN NET ASSETS ATTRIBUTABLE TO UNITHOLDERS For theperiodended 30 September 2025(unaudited) GLOBAL X ETF SERIES STATEMENT OF CHANGES IN NET ASSETS ATTRIBUTABLE TO UNITHOLDERS(CONTINUED) For theperiodended 30 September 2025(unaudited) GLOBAL X ETF SERIES STATEMENT OF CHANGES IN NET ASSETS ATTRIBUTABLE TO UNITHOLDERS(CONTINUED) For theperiodended 30 September 2025(unaudited) GLOBAL X ETF SERIES STATEMENT OF CASH FLOWS For theperiodended 30 September 2025(unaudited) CASH FLOWS FROM OPERATING ACTIVITIESIncreasein net assets attributable to unitholders from operations Adjustments for:Dividend incomeInterest incomeInterest expense Decrease/(increase)in financial assets at fair value through profit orloss(Increase)/decreasein amounts due from brokersIncrease in amount due from manager(Decrease)/increasein management fee payableIncreasein trustee fee payableIncrease in fees payable(Decrease)/increasein amounts due to brokersIncreasein registration fee payableCashgenerated from/(used in)operationsDividends received, net of withholding taxInterest receivedInterest paidNet cash flowsgenerated from/(used in)operating activities CASH FLOWS FROM FINANCING ACTIVITIESCash received from issue of units Cash paid on redemptions of unitsNet cash flows(used in)/generated fromfinancing activities NET(DECREASE)/INCREASEIN CASH AND CASHEQUIVALENTSCash and cash equivalents at thebeginning of the period (142,278,275)284,874,260217,964,77623,963,877 CASH AND CASH EQUIVALENTS AT THE END OF THEPERIOD ANALYSIS OF BALANCES OF CASH AND CASHEQUIVALENTSBank balances Note: Interim reports have applied the same accounting policies and methods of computation as areapplied in the annual reports of the Sub-Fund. GLOBAL X ETF SERIES STATEMENT OF CASH FLOWS (CONTINUED) For theperiodended 30 September 2025(unaudited) CASH FLOWS FROM OPERATING ACTIVITIESIncreasein net assets attributable to unitholders from operations Adjustments for:Dividend incomeInterest incomeInterest expenseDistribution to unitholders Decrease/(increase) in financial assets at fair valu