E Fund Hang Seng ESG Unaudited Interim Report as of December 31, 2025

E FUND (HK) HSI ESG ENHANCED INDEX ETF(A SUB-FUND OF E FUND ETF SERIES OFC) NOTES TO THE FINANCIAL STATEMENTS (UNAUDITED) 1.GENERAL INFORMATION E Fund ETF Series OFC (the “Company”) is a public umbrella open-ended fund company with variablecapital with limited liability, which was incorporated in Hong Kong under the Securities and FuturesOrdinance (Cap. 571) of Hong Kong (the “SFO”) on 1 June 2022 with the company number OF69. The The Company is registered with the Securities and Futures Commission of Hong Kong (the “SFC”) underSection 112D of the SFO. The Company is authorised as a collective investment scheme by the SFC under As at 31 December 2025, the Company has one Sub-Fund namely E Fund (HK) HSI ESG Enhanced IndexETF, which commenced trading under the stock code 3039 on the Stock Exchange of Hong Kong Limited(“SEHK”) on 10 October 2022 and falls within Chapter 8.6 of the Unit Trusts and Mutual Funds (the “SFC The Sub-Fund will adopt a full replication strategy by directly investing all, or substantially all, of the Sub-Fund’s assets in securities constituting the HSI ESG Enhanced Index (“Index”) in substantially the sameweightings as these Index Securities have in the Index. E Fund Management (Hong Kong) Co., Limited (the“Manager”) will not use a representative sampling strategy other than in exceptional circumstances. The As at 31 December 2025, the Sub-Fund held 77 out of 77 (31 December 2024: 71 out of 71) constituentscomprising the Index in proportion to the constitution of the Index. For the six months ended 31 December2025, the net assets attributable to shareholders per share has increased by 7.1%, while the Index increased by 2.SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The principal accounting policies applied in the preparation of these financial statements are set out below.These policies have been consistently applied to all the periods presented, unless otherwise stated. (a)Basis of preparation The financial statements of E Fund ETF Series OFC (the "Company") and E Fund (HK) HSI ESGEnhanced Index ETF (the "Sub-Fund") have been prepared in accordance with Hong Kong FinancialReporting Standard (“HKFRSs”). The financial statements have been prepared under the historical The accounting policies and methods of computation applied are consistent with the financialstatements of the Company for the year ended 30 June 2025 and the Sub-Fund for the year ended 30June 2025. Significant accounting judgements, estimates and assumptionsThe preparation of financial statements in conformity with HKFRSs requires the use of certain accounting estimates. It also requires the Manager to exercise its judgment in the process of applyingthe Company’s and the Sub-Fund’s accounting policies. The resulting accounting estimate will, bydefinition, seldom equal the related actual results. However, there are no estimates or assumptions E FUND (HK) HSI ESG ENHANCED INDEX ETF(A SUB-FUND OF E FUND ETF SERIES OFC) NOTES TO THE FINANCIAL STATEMENTS (UNAUDITED) 2.SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Issued but not yet effective HKFRSsA number of new standards, amendments to standards and interpretations are effective for interimperiods beginning after 1 July 2025, and have not been early adopted in preparing these financial INVESTMENT PORTFOLIO (UNAUDITED)As at 31 December 2025 INVESTMENT PORTFOLIO (UNAUDITED) (CONTINUED)As at 31 December 2025 Othernetassets Listed equities