博时央企红利截至2025年12月31日止的年報(僅備有英文版)

Bosera GlobalExchanged TradedFundsSeriesOpen-ended Fund Company ANNUAL REPORT For the year ended 31 December 2025 BOSERA GLOBAL EXCHANGE TRADED FUNDS SERIESOPEN-ENDED FUND COMPANY(An umbrella open-ended fund company established under the laws of Hong Kong) ANNUAL REPORT BOSERA RMB MONEY MARKET ETFStock Codes: 3192(HKD Counter)and 83192(RMB Counter)FOR THE YEAR ENDED 31 DECEMBER2025 BOSERA HKD MONEY MARKET ETFStock Code: 3152(HKD Counter)FOR THE YEAR ENDED 31 DECEMBER2025 BOSERAUSD MONEY MARKET ETFStock Codes:3196(HKD Counter), 83196(RMBCounter)and 9196(USDCounter)FOR THEYEAR ENDED31 DECEMBER2025 BOSERA20+YEAR US TREASURY BOND ETFStock Codes:3156(HKDCounter),9156(USD Counter), and 9107(USDCounter)FOR THEYEAR ENDED31 DECEMBER2025 BOSERA CHINA REFORM HONG KONG CENTRAL-SOES HIGHDIVIDEND YIELD INDEX ETFStock Codes:3437(HKD Counter), 9437(USDCounter)and 83437(RMBCounter)FOR THE PERIOD FROM 8 JULY 2024(DATE OF COMMENCEMENT OFOPERATIONS) TO 31 DECEMBER 2025 BOSERA HASHKEY BITCOIN ETFStock Codes: 3008 (HKD Counter) and 9008 (USD Counter)FOR THE YEAR ENDED 31 DECEMBER 2025 BOSERA HASHKEY ETHER ETFStock Codes: 3009 (HKD Counter) and 9009 (USD Counter)FOR THE YEAR ENDED 31 DECEMBER 2025 BOSERA GLOBAL EXCHANGE TRADED FUNDS SERIESOPEN-ENDED FUND COMPANY(An umbrella open-ended fund company established under the laws of Hong Kong) CONTENTS Pages Management and administration1-2Report of the investment managerto the shareholders3-9Report of the custodian to the shareholders10-12Independent auditor’s report13-18Audited financial statementsStatement of financial position19-20Statement of profit or loss and other comprehensive income21-23Statement of changes in net assets attributable toshareholders24-28Statement of cash flows29-32Notes to the financial statements33-76Investment portfolio (unaudited)77-83Statement of movements in investment portfolio (unaudited)84-91Performance table (unaudited)92-101 BOSERA GLOBAL EXCHANGE TRADED FUNDS SERIESOPEN-ENDED FUND COMPANY(An umbrella open-ended fund company established under the laws of Hong Kong) MANAGEMENT AND ADMINISTRATION Registrar of BoseraRMBMoney Market ETFandBosera HKD Money Market ETFCMB Wing Lung (Trustee) Limited6/F, CMB Wing Lung Bank Building45 Des Voeux RoadCentralHong Kong ManagerBosera Asset Management (International) Co., Limited Suite 4109, Jardine HouseOne Connaught PlaceCentralHong Kong Registrar of Bosera USD Money Market ETF,Bosera 20+ Year US Treasury Bond ETF,Bosera HashKey Bitcoin ETF andBosera HashKey Ether ETFBOCI-Prudential Trustee LimitedSuites 1501-1507 & 1513-1516, 15/F1111 King’s RoadTaikoo ShingHong Kong Directors of the CompanyLian ShaodongHe Kai (resigned on 7 September 2025)Zeng Peng (appointed on 7 September 2025) Directors of the ManagerHe Kai(resigned on 7 September 2025)Lian ShaodongOu ZhimingZhou YiWu HuifengZeng Peng(appointed on 7 September 2025) Registrar ofBosera China Reform Hong Kong Central-SOEs High Dividend Yield Index ETFBank of Communications Trustee Limited1/F Far East Consortium Building121 Des Voeux RoadCentralHong Kong AuditorErnst & Young 27/F, One Taikoo Place979 King’s RoadQuarry BayHong Kong Custodianof the Company,Bosera RMBMoney Market ETFandBosera HKD Money Market ETFCMB Wing Lung (Trustee) Limited6/F, CMB Wing Lung Bank Building45 Des Voeux RoadCentralHong Kong AdministratorofBosera RMBMoney Market ETFandBosera HKD Money Market ETFCMB Wing Lung (Trustee) Limited6/F, CMB Wing Lung Bank Building45 Des Voeux RoadCentralHong Kong Administrator ofBoseraUSDMoneyMarket ETF, Bosera 20+ Year USTreasuryBondETF,Bosera HashKey BitcoinETF and Bosera HashKey Ether ETFBOCI-Prudential Trustee LimitedSuites 1501-1507 & 1513-1516, 15/F1111 King’s RoadTaikoo ShingHong Kong Custodian of the Company,Bosera USD Money Market ETF,Bosera 20+ Year US Treasury Bond ETF,Bosera HashKey Bitcoin ETF andBosera HashKey Ether ETFBOCI-Prudential Trustee LimitedSuites 1501-1507 & 1513-1516, 15/F1111 King’s RoadTaikoo ShingHong Kong AdministratorofBosera China Reform Hong Kong Central-SOEs High Dividend Yield Index ETFBank of Communications Trustee Limited1/F Far East Consortium Building121 Des Voeux RoadCentralHong Kong BOSERA GLOBAL EXCHANGE TRADED FUNDS SERIESOPEN-ENDED FUND COMPANY(An umbrella open-ended fund company established under the laws of Hong Kong) MANAGEMENT AND ADMINISTRATION(continued) Custodianof the Company andBosera China Reform Hong Kong Central-SOEs High Dividend Yield Index ETFBank of Communications Trustee Limited1/F Far East Consortium Building121 Des Voeux RoadCentralHong Kong Sub-Custodian of Bosera HashKey BitcoinETF and Bosera HashKey Ether ETFHash Blockchain Limitedacting via its associated entity HashKeyCustody Services LimitedUnit 614-615, Core DCyberport 3 100 Cyberport RoadHong Kong Sub-Managerof Bosera HashKey BitcoinETF and Bosera Hashkey Ether ETFHashKey Capital Limited14F, Three Exchange SquareCentralHong Kong Token Custodian ofBosera USD Money Market ETF andBosera HKD Money Market