AGXASINNOVATOR：AnnualFinancialStatements.pdf

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1、 GLOBAL X EXCHANGE TRADED FUNDS SERIES OFC REPORTS AND AUDITED FINANCIAL STATEMENTS GLOBAL X CHINA CLEAN ENERGY ETF GLOBAL X CHINA CONSUMER BRAND ETF GLOBAL X CHINA ELECTRIC VEHICLE AND BATTERY ETF GLOBAL X CHINA ROBOTICS AND AI ETF GLOBAL X CHINA SEMICONDUCTOR ETF GLOBAL X CHINA GLOBAL LEADERS ETF

2、GLOBAL X CHINA INNOVATOR ACTIVE ETF GLOBAL X ASIA SEMICONDUCTOR ETF GLOBAL X CHINA E-COMMERCE AND LOGISTICS ETF GLOBAL X CHINA GAMES AND ENTERTAINMENT ETF FOR THE YEAR ENDED 31 MARCH 2023 GLOBAL X FINTECH ETF GLOBAL X AUTONOMOUS AND ELECTRIC VEHICLES ETF GLOBAL X ASIA INNOVATOR ACTIVE ETF FOR THE PE

3、RIOD FROM 9 DECEMBER 2021(DATE OF INCEPTION)TO 31 MARCH 2023 (SUB-FUNDS OF GLOBAL X EXCHANGE TRADED FUNDS SERIES OFC GLOBAL X EXCHANGE TRADED FUNDS SERIES OFC CONTENTS Page Report of the custodian to the shareholders 1 Independent auditors report 2-7 Audited financial statements Statement of net ass

4、ets 8-10 Statement of profit or loss and other comprehensive income 11-13 Statement of changes in net assets attributable to shareholders 14-16 Statement of cash flows 17-29 Notes to the financial statements 30-108 ESG Disclosure for Global X China Clean Energy ETF(unaudited)109 Investment portfolio

5、(Unaudited)110 126 Statement of movements in investment portfolio(Unaudited)127 143 Performance record(Unaudited)144 146 Management and administration 147 IMPORTANT:Any opinion expressed herein reflects the Managers view only and is subject to change.For more information about the Global X Exchange

6、Traded Funds Series OFC,please refer to the prospectus of Global X Exchange Traded Funds Series OFC which is available at our website:.Investors should not rely on the information contained in this report for their investment decisions.1 GLOBAL X EXCHANGE TRADED FUNDS SERIES OFC REPORT OF THE CUSTOD

7、IAN TO THE SHAREHOLDERS We hereby confirm that,in our opinion,Mirae Asset Global Investments(Hong Kong)Limited,the Manager of the Global X Exchange Traded Funds Series OFC(the“Company”)has,in all material respects,managed the Company,in accordance with the provisions of the OFCs Instrument of Incorp

8、oration.For the year ended 31 March 2023 1.Global X China Clean Energy ETF 2.Global X China Consumer Brand ETF 3.Global X China Electric Vehicle and Battery ETF 4.Global X China Robotics and AI ETF 5.Global X China Semiconductor ETF 6.Global X China Global Leaders ETF 7.Global X China Innovator Acti

9、ve ETF 8.Global X Asia Semiconductor ETF 9.Global X China E-Commerce and Logistics ETF 10.Global X China Games and Entertainment ETF For the period from 9 December 2021(date of inception)to 31 March 2023 11.Global X FinTech ETF 12.Global X Autonomous and Electric Vehicles ETF 13.Global X Asia Innova

10、tor Active ETF Cititrust Limited(the“Custodian”)2 Independent Auditors Report To the Shareholders of Global X Exchange Traded Funds Series OFC(the“Company”)and Global X China Clean Energy ETF,Global X China Consumer Brand ETF,Global X China Electric Vehicle and Battery ETF,Global X China Robotics an

11、d AI ETF,Global X China Semiconductor ETF,Global X China Global Leaders ETF,Global X China Innovator Active ETF,Global X Asia Semiconductor ETF,Global X China E-Commerce and Logistics ETF,Global X China Games and Entertainment ETF,Global X FinTech ETF,Global X Autonomous and Electric Vehicles ETF an

12、d Global X Asia Innovator Active ETF(collectively the“Sub-Funds”)(An umbrella open-ended fund company established under the laws of Hong Kong)Report on the Audit of the Financial Statements Opinion What we have audited The financial statements of Global X Exchange Traded Funds Series OFC(the“Company

13、”)and Global X China Clean Energy ETF,Global X China Consumer Brand ETF,Global X China Electric Vehicle and Battery ETF,Global X China Robotics and AI ETF,Global X China Semiconductor ETF,Global X China Global Leaders ETF,Global X China Innovator Active ETF,Global X Asia Semiconductor ETF,Global X C

14、hina E-Commerce and Logistics ETF and Global X China Games and Entertainment ETF for the year ended 31 March 2023,Global X FinTech ETF,Global X Autonomous and Electric Vehicles ETF and Global X Asia Innovator Active ETF for the period from 9 December 2021(date of inception)to 31 March 2023(the“relev

15、ant periods”)(each a separate sub-fund of the Company and referred to as the“Sub-Funds”),which are set out on pages 8 to 108,comprise:the statements of net assets as at 31 March 2023;the statements of profit or loss and other comprehensive income for the relevant periods then ended;the statements of

16、 changes in net assets attributable to shareholders for the relevant periods then ended;the statements of cash flows for the relevant periods;and the notes to the financial statements,which include significant accounting policies and other explanatory information.Our opinion In our opinion,the finan

17、cial statements give a true and fair view of the financial position of the Company and each of the Sub-Funds as at 31 March 2023,and of each of their financial performance and each of their cash flows for the relevant periods then ended in accordance with International Financial Reporting Standards(

18、“IFRSs”).Basis for Opinion We conducted our audit in accordance with International Standards on Auditing(“ISAs”).Our responsibilities under those standards are further described in the Auditors Responsibilities for the Audit of the Financial Statements section of our report.We believe that the audit

19、 evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.Independence We are independent of the Company and the Sub-Funds in accordance with the International Code of Ethics for Professional Accountants(including International Independence Standards)issued by the I

20、nternational Ethics Standards Board for Accountants(“IESBA Code”),and we have fulfilled our other ethical responsibilities in accordance with the IESBA Code.Independent Auditors Report To the Shareholders of Global X Exchange Traded Funds Series OFC(the“Company”)and Global X China Clean Energy ETF,G

21、lobal X China Consumer Brand ETF,Global X China Electric Vehicle and Battery ETF,Global X China Robotics and AI ETF,Global X China Semiconductor ETF,Global X China Global Leaders ETF,Global X China Innovator Active ETF,Global X Asia Semiconductor ETF,Global X China E-Commerce and Logistics ETF,Globa

22、l X China Games and Entertainment ETF,Global X FinTech ETF,Global X Autonomous and Electric Vehicles ETF and Global X Asia Innovator Active ETF(collectively the“Sub-Funds”)(Continued)(An umbrella open-ended fund company established under the laws of Hong Kong)3 Key Audit Matters Key audit matters ar

23、e those matters that,in our professional judgment,were of most significance in our audit of the financial statements of the current period.These matters were addressed in the context of our audit of the financial statements as a whole,and in forming our opinion thereon,and we do not provide a separa

24、te opinion on these matters.Key audit matter identified in our audit are summarised as follows:Key Audit Matter How our audit addressed the Key Audit Matter Existence and valuation of financial assets at fair value through profit or loss As at 31 March 2023,the Sub-Funds financial assets at fair val

25、ue through profit or loss mainly comprised listed equities valued as follows:Sub-Funds Global X China Clean Energy ETF(in RMB)1,282,578,540 Global X China Consumer Brand ETF(in RMB)670,299,479 Global X China Electric Vehicle and Battery ETF(in RMB)2,766,584,772 Global X China Robotics and AI ETF(in

26、RMB)172,443,864 Global X China Semiconductor ETF(in RMB)577,925,366 Global X China Global Leaders ETF(in RMB)52,352,278 Global X China Innovator Active ETF(in RMB)155,427,213 Global X Asia Semiconductor ETF(in RMB)65,609,354 Global X China E-Commerce and Logistics ETF(in RMB)29,738,089 Global X Chin

27、a Games and Entertainment ETF(in RMB)17,701,266 Global X FinTech ETF(in USD)1,541,276 Global X Autonomous and Electric Vehicles ETF(in USD)2,798,740 Global X Asia Innovator Active ETF(in RMB)12,533,581 Our work included an assessment of the key controls over the existence and valuation of financial

28、assets at fair value through profit or loss,which included the following:We developed an understanding of the control objectives and related controls relevant to our audit of the Sub-Funds by obtaining the service organisation internal control reports provided by the custodian setting out the contro

29、ls in place,and the independent service auditors assurance report over the design and operating effectiveness of those controls.We evaluated the tests undertaken by the service auditor,the results of the tests undertaken and the opinions formed by the service auditor on the design and operating effe

30、ctiveness of the controls,to the extent relevant to our audit of the Sub-Funds.We tested the existence of financial assets at fair value through profit or loss by obtaining direct confirmations from the custodians and agreeing the Sub-Funds holdings of financial assets at fair value through profit o

31、r loss to the confirmations.We tested the valuation of the Sub-Funds financial assets at fair value through profit or loss by comparing the pricing used by the Sub-Funds to external pricing sources as at 31 March 2023.Based on the procedures we performed,we found no material exceptions from our test

32、ing.4 Independent Auditors Report To the Shareholders of Global X Exchange Traded Funds Series OFC(the“Company”)and Global X China Clean Energy ETF,Global X China Consumer Brand ETF,Global X China Electric Vehicle and Battery ETF,Global X China Robotics and AI ETF,Global X China Semiconductor ETF,Gl

33、obal X China Global Leaders ETF,Global X China Innovator Active ETF,Global X Asia Semiconductor ETF,Global X China E-Commerce and Logistics ETF,Global X China Games and Entertainment ETF,Global X FinTech ETF,Global X Autonomous and Electric Vehicles ETF and Global X Asia Innovator Active ETF(collect

34、ively the“Sub-Funds”)(Continued)(An umbrella open-ended fund company established under the laws of Hong Kong)Key Audit Matters(Continued)Key Audit Matter (Continued)How our audit addressed the Key Audit Matter(Continued)The financial assets at fair value through profit or loss held by Global X FinTe

35、ch ETF and Global X Autonomous and Electric Vehicles ETF included listed equities of USDNil and USDNil respectively which have been suspended for trading as at 31 March 2023.We focused on the existence and valuation of the financial assets at fair value through profit or loss because the financial a

36、ssets at fair value through profit or loss represented the principal element of the Sub-Funds net assets attributable to shareholders as at 31 March 2023.In addition,we also focused on the valuation of listed equities which have been suspended for trading as at 31 March 2023 because the judgments ma

37、de by the Manager in determining their fair values involved a higher degree of subjectivity.Refer to note 12 and note 13 to the financial statements.In addition,for the listed investments held by Global X FinTech ETF and Global X Autonomous and Electric Vehicles ETF which have been suspended for tra

38、ding as at year end,we assessed the appropriateness of the valuation methodology adopted by the Manager.We also assessed the judgments made in determining the valuation of such investments by considering factors which may impact their fair values,including the duration of suspension period,the relev

39、ant market information and news of the suspended listed equities.Based on the procedures we performed,we found the judgments made by the Manager in determining the valuation of these investments to be supportable by available evidence.5 Independent Auditors Report To the Shareholders of Global X Exc

40、hange Traded Funds Series OFC(the“Company”)and Global X China Clean Energy ETF,Global X China Consumer Brand ETF,Global X China Electric Vehicle and Battery ETF,Global X China Robotics and AI ETF,Global X China Semiconductor ETF,Global X China Global Leaders ETF,Global X China Innovator Active ETF,G

41、lobal X Asia Semiconductor ETF,Global X China E-Commerce and Logistics ETF,Global X China Games and Entertainment ETF,Global X FinTech ETF,Global X Autonomous and Electric Vehicles ETF and Global X Asia Innovator Active ETF(collectively the“Sub-Funds”)(Continued)(An umbrella open-ended fund company

42、established under the laws of Hong Kong)Other Information The directors of the Company and the Sub-Funds are responsible for the other information.The other information comprises all of the information included in the annual report other than the financial statements and our auditors report thereon.

43、Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon.In connection with our audit of the financial statements,our responsibility is to read the other information and,in doing so,consider whether the other informat

44、ion is materially inconsistent with the financial statements or our knowledge obtained in the audit,or otherwise appears to be materially misstated.If,based on the work we have performed,we conclude that there is a material misstatement of this other information,we are required to report that fact.W

45、e have nothing to report in this regard.Responsibilities of Directors for the Financial Statements The directors of the Company and the Sub-Funds are responsible for the preparation of the financial statements that give a true and fair view in accordance with IFRSs,and for such internal control as t

46、he directors determine is necessary to enable the preparation of financial statements that are free from material misstatement,whether due to fraud or error.In preparing the financial statements,the directors are responsible for assessing the Companys and the Sub-Funds ability to continue as a going

47、 concern,disclosing,as applicable,matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the Company and the Sub-Funds or to cease operations,or have no realistic alternative but to do so.In addition,the directors are required

48、 to ensure that the financial statements of the Company and the Sub-Funds have been properly prepared in accordance with the relevant disclosure provisions of the Instrument of Incorporation dated 13 December 2019(the“Instrument of Incorporation”),Part 7 of the Securities and Futures(Open-ended Fund

49、 Companies)Rules(“OFC Rules”),Appendix E of the Code on Unit Trusts and Mutual Funds(“UT Code”)and Chapter 9 of the Code on Open-Ended Fund Companies (“OFC Code”)issued by the Hong Kong Securities and Futures Commission.6 Independent Auditors Report To the Shareholders of Global X Exchange Traded Fu

50、nds Series OFC(the“Company”)and Global X China Clean Energy ETF,Global X China Consumer Brand ETF,Global X China Electric Vehicle and Battery ETF,Global X China Robotics and AI ETF,Global X China Semiconductor ETF,Global X China Global Leaders ETF,Global X China Innovator Active ETF,Global X Asia Se

51、miconductor ETF,Global X China E-Commerce and Logistics ETF,Global X China Games and Entertainment ETF,Global X FinTech ETF,Global X Autonomous and Electric Vehicles ETF and Global X Asia Innovator Active ETF(collectively the“Sub-Funds”)(Continued)(An umbrella open-ended fund company established und

52、er the laws of Hong Kong)Auditors Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement,whether due to fraud or error,and to issue an auditors report that incl

53、udes our opinion.We report our opinion solely to you,as a body,in accordance with Section 153 of the OFC Rules,and for no other purpose.We do not assume responsibility towards or accept liability to any other person for the contents of this report.Reasonable assurance is a high level of assurance,bu

54、t is not a guarantee that an audit conducted in accordance with ISAs will always detect a material misstatement when it exists.Misstatements can arise from fraud or error and are considered material if,individually or in the aggregate,they could reasonably be expected to influence the economic decis

55、ions of users taken on the basis of these financial statements.In addition,we are required to assess whether the financial statements of the Company and the Sub-Funds have been properly prepared,in all material respects,in accordance with the relevant disclosure provisions of the Instrument of Incor

56、poration,Part 7 of the OFC Rules,Appendix E of the UT Code and Chapter 9 of the OFC Code.As part of an audit in accordance with ISAs,we exercise professional judgment and maintain professional skepticism throughout the audit.We also:Identify and assess the risks of material misstatement of the finan

57、cial statements,whether due to fraud or error,design and perform audit procedures responsive to those risks,and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion.The risk of not detecting a material misstatement resulting from fraud is higher than for one re

58、sulting from error,as fraud may involve collusion,forgery,intentional omissions,misrepresentations,or the override of internal control.Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances,but not for the purpo

59、se of expressing an opinion on the effectiveness of the Companys and the Sub-Funds internal control.Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the directors.Conclude on the appropriateness of the directors u

60、se of the going concern basis of accounting and,based on the audit evidence obtained,whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Companys and the Sub-Funds ability to continue as a going concern.If we conclude that a material uncertain

61、ty exists,we are required to draw attention in our auditors report to the related disclosures in the financial statements or,if such disclosures are inadequate,to modify our opinion.Our conclusions are based on the audit evidence obtained up to the date of our auditors report.However,future events o

62、r conditions may cause the Company and the Sub-Funds to cease to continue as a going concern.Evaluate the overall presentation,structure and content of the financial statements,including the disclosures,and whether the financial statements represent the underlying transactions and events in a manner

63、 that achieves fair presentation.7 Independent Auditors Report To the Shareholders of Global X Exchange Traded Funds Series OFC(the“Company”)and Global X China Clean Energy ETF,Global X China Consumer Brand ETF,Global X China Electric Vehicle and Battery ETF,Global X China Robotics and AI ETF,Global

64、 X China Semiconductor ETF,Global X China Global Leaders ETF,Global X China Innovator Active ETF,Global X Asia Semiconductor ETF,Global X China E-Commerce and Logistics ETF,Global X China Games and Entertainment ETF,Global X FinTech ETF,Global X Autonomous and Electric Vehicles ETF and Global X Asia

65、 Innovator Active ETF(collectively the“Sub-Funds”)(Continued)(An umbrella open-ended fund company established under the laws of Hong Kong)Auditors Responsibilities for the Audit of the Financial Statements(Continued)We communicate with the directors regarding,among other matters,the planned scope an

66、d timing of the audit and significant audit findings,including any significant deficiencies in internal control that we identify during our audit.We also provide the directors with a statement that we have complied with relevant ethical requirements regarding independence,and to communicate with the

67、m all relationships and other matters that may reasonably be thought to bear on our independence,and where applicable,actions taken to eliminate threats or safeguards applied.From the matters communicated with the directors,we determine those matters that were of most significance in the audit of th

68、e financial statements of the current period and are therefore the key audit matters.We describe these matters in our auditors report unless law or regulation precludes public disclosure about the matter or when,in extremely rare circumstances,we determine that a matter should not be communicated in

69、 our report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication.Report on matters under the relevant disclosure provisions of the Instrument of Incorporation,Part 7 of the OFC Rules,Appendix E of the UT Code and Cha

70、pter 9 of the OFC Code In our opinion,the financial statements of the Company and the Sub-Funds have been properly prepared,in all material respects,in accordance with the relevant disclosure provisions of the Instrument of Incorporation,Part 7 of the OFC Rules,Appendix E of the UT Code and Chapter

71、9 of the OFC Code.The engagement partner on the audit resulting in this independent auditors report is Mr.Chau Chi Kit.PricewaterhouseCoopers Certified Public Accountants Hong Kong,28 July 2023 8 GLOBAL X EXCHANGE TRADED FUNDS SERIES OFC STATEMENT OF NET ASSETS As at 31 March 2023 Global X Exchange

72、Traded Funds Series OFC Global X China Clean Energy ETF Global X China Consumer Brand ETF Global X China Electric Vehicle and Battery ETF Global X China Robotics and AI ETF As at As at As at As at As at As at As at As at As at As at 31 March 2023 31 March 2022 31 March 2023 31 March 2022 31 March 20

73、23 31 March 2022 31 March 2023 31 March 2022 31 March 2023 31 March 2022 Notes HKD HKD RMB RMB RMB RMB RMB RMB RMB RMB ASSETS Financial assets at fair value through profit or loss 6(e)1,282,578,540 2,464,406,315 670,299,479 488,501,326 2,766,584,772 5,316,924,785 172,443,864 181,281,615 Dividends re

74、ceivable Amounts due from brokers 7 1,205,931 Bank balances 6(e)2,538,628 5,120,401 2,576,416 1,882,716 8,206,886 13,380,662 974,457 12,178,016 TOTAL ASSETS 1,285,117,168 2,469,526,716 672,875,895 490,384,042 2,774,791,658 5,330,305,447 173,418,321 194,665,562 LIABILITIES Management fee payable 6(b)

75、756,856 2,887,931 383,869 627,990 1,643,989 6,097,394 92,508 251,480 Custodian fee payable 6(c)107,080 107,080 41,093 41,093 199,853 199,853 16,349 16,349 Establishment costs payable 3(a)108,527 108,527 36,984 36,984 244,068 244,068 16,320 16,320 Fees payable 6(d)(i)204,995 204,995 69,861 69,861 461

76、,018 461,018 26,115 26,115 Redemption payable 6(h)12,659,760 Amounts due to brokers 7 Registration fee payable 6(g)744,000 394,000 560,000 248,000 928,000 498,000 272,000 206,000 TOTAL LIABILITIES 1,921,458 3,702,533 1,091,807 1,023,928 3,476,928 7,500,333 423,292 13,176,024 EQUITY Net assets attrib

77、utable to shareholders 3(a)1,283,195,710 2,465,824,183 671,784,088 489,360,114 2,771,314,730 5,322,805,114 172,995,029 181,489,538 TOTAL LIABILITIES AND EQUITY 1,285,117,168 2,469,526,716 672,875,895 490,384,042 2,774,791,658 5,330,305,447 173,418,321 194,665,562 The accompanying notes are an integr

78、al part of these financial statements.9 GLOBAL X EXCHANGE TRADED FUNDS SERIES OFC STATEMENT OF NET ASSETS(CONTINUED)As at 31 March 2023 Global X China Semiconductor ETF Global X China Global Leaders ETF Global X China Innovator Active ETF Global X Asia Semiconductor ETF Global X China E-Commerce and

79、 Logistics ETF As at As at As at As at As at As at As at As at As at As at 31 March 2023 31 March 2022 31 March 2023 31 March 2022 31 March 2023 31 March 2022 31 March 2023 31 March 2022 31 March 2023 31 March 2022 Notes RMB RMB RMB RMB RMB RMB RMB RMB RMB RMB ASSETS Financial assets at fair value t

80、hrough profit or loss 6(e)577,925,366 758,963,770 52,352,278 75,771,304 155,427,213 89,577,047 65,609,354 97,370,792 29,738,089 20,545,250 Dividends receivable 107,378 193,848 Amounts due from brokers 7 7,015 38,558 13,652 Bank balances 6(e)1,412,388 2,575,190 257,901 331,297 13,278,148 8,270,428 24

81、1,720 134,588 59,035 47,081 TOTAL ASSETS 579,344,769 761,577,518 52,610,179 76,102,601 168,705,361 97,847,475 65,958,452 97,699,228 29,810,776 20,592,331 LIABILITIES Management fee payable 6(b)319,267 922,179 29,665 91,725 103,755 140,821 36,863 111,093 17,031 24,404 Custodian fee payable 6(c)47,364

82、 47,364 11,676 11,676 Establishment costs payable 3(a)47,364 47,364 5,145 5,145 Fees payable 6(d)(i)75,783 75,783 9,718 9,718 Redemption payable 6(h)Amounts due to brokers 7 42 188 12 Registration fee payable 6(g)642,000 354,000 158,000 66,000 378,000 96,000 83,999 42,000 36,000 18,000 TOTAL LIABILI

83、TIES 1,131,778 1,446,690 214,204 184,264 481,755 236,821 120,904 153,281 53,043 42,404 EQUITY Net assets attributable to shareholders 3(a)578,212,991 760,130,828 52,395,975 75,918,337 168,223,606 97,610,654 65,837,548 97,545,947 29,757,733 20,549,927 TOTAL LIABILITIES AND EQUITY 579,344,769 761,577,

84、518 52,610,179 76,102,601 168,705,361 97,847,475 65,958,452 97,699,228 29,810,766 20,592,331 The accompanying notes are an integral part of these financial statements.10 GLOBAL X EXCHANGE TRADED FUNDS SERIES OFC STATEMENT OF NET ASSETS(CONTINUED)As at 31 March 2023 Global X China Games and Entertain

85、ment ETF Global X FinTech ETF Global X Autonomous and Electric Vehicles ETF Global X Asia Innovator Active ETF As at As at As at As at As at 31 March 2023 31 March 2022 31 March 2023 31 March 2023 31 March 2023 Notes RMB RMB USD USD RMB ASSETS Financial assets at fair value through profit or loss 6(

86、e)17,701,266 16,552,672 1,541,276 2,798,740 12,533,581 Dividends receivable 3,346 39 2,549 5,832 Amounts due from brokers 7 9 1 46,507 Bank balances 6(e)202,155 102,634 12,981 17,285 834,308 TOTAL ASSETS 17,903,430 16,658,652 1,554,296 2,818,575 13,420,228 LIABILITIES Management fee payable 6(b)9,51

87、2 18,135 869 1,561 8,345 Custodian fee payable 6(c)Establishment costs payable 3(a)Fees payable 6(d)(i)Redemption payable 6(h)Amounts due to brokers 7 70,879 Registration fee payable 6(g)90,000 24,000 8,000 12,000 24,000 TOTAL LIABILITIES 170,391 42,135 8,869 13,561 32,345 EQUITY Net assets attribut

88、able to shareholders 3(a)17,733,039 16,616,517 1,545,427 2,805,014 13,387,883 TOTAL LIABILITIES AND EQUITY 17,903,430 16,658,652 1,554,296 2,818,575 13,420,228 For and on behalf of -As Directors of Global X Exchange Traded Funds Series OFC Mirae Asset Global Investments(Hong Kong)Limited As the Mana

89、ger of the Sub-funds The accompanying notes are an integral part of these financial statements.11 GLOBAL X EXCHANGE TRADED FUNDS SERIES OFC STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME For the year/period ended 31 March 2023 Global X Exchange Traded Funds Series OFC Global X China Clea

90、n Energy ETF Global X China Consumer Brand ETF Global X China Electric Vehicle and Battery ETF Global X China Robotics and AI ETF For the year ended 31 March 2023 For the year ended 31 March 2022 For the year ended 31 March 2023 For the year ended 31 March 2022 For the year ended 31 March 2023 For t

91、he year ended 31 March 2022 For the year ended 31 March 2023 For the year ended 31 March 2022 For the year ended 31 March 2023 For the year ended 31 March 2022 Notes HKD HKD RMB RMB RMB RMB RMB RMB RMB RMB INCOME Dividend income 30,515,321 31,761,811 9,148,528 14,290,391 19,038,128 13,294,476 1,463,

92、350 2,430,127 Interest income 47,772 59,514 8,308 15,603 78,447 122,925 4,026 8,667 Net(loss)/gain on financial assets at fair value through profit or loss 5 (191,426,355)582,825,243 10,230,494 (343,374,775)(727,075,661)1,306,622,088 26,731,196 (46,535,274)Net exchange gain/(loss)150,712 36,068 121,

93、243 (263,685)81,382 (4,518)12,939 5,695 (160,712,550)614,682,636 19,508,573 (329,332,466)(707,877,704)1,320,034,971 28,211,511 (44,090,785)EXPENSES Management fee 6(b)(13,683,041)(17,096,668)(3,669,226)(5,213,398)(29,121,989)(36,229,004)(1,069,260)(2,034,526)Custodian fee 6(c)(606,082)(261,632)(1,13

94、2,061)(100,073)Transaction costs on financial assets at fair value through profit or loss 6(a)(5,157,359)(6,686,207)(983,430)(2,006,844)(7,768,607)(13,813,400)(234,710)(727,409)Establishment costs 3(a)Auditors remuneration 6(d)(ii)(56,038)(4,882)(56,038)(20,925)Other administration fee 6(d)(ii)(1,32

95、3,405)(295,693)(3,486,822)124,163 (18,840,400)(25,768,400)(4,652,656)(7,782,449)(36,890,596)(54,717,325)(1,303,970)(2,758,770)Operating(loss)/profit (179,552,950)588,914,236 14,855,917 (337,114,915)(744,768,300)1,265,317,646 26,907,541 (46,849,555)FINANCE COSTS Interest expense (12,170)(6,338)(7,235

96、)(126,374)(4,877)(255,682)(1,579)(537)(Loss)/profit before tax (179,565,120)588,907,898 14,848,682 (337,241,289)(744,773,177)1,265,061,964 26,905,962 (46,850,092)Withholding tax on dividend income 9 (2,365,638)(2,229,464)(814,698)(1,161,867)(1,903,813)(1,483,683)(142,078)(243,018)(Loss)/profit after

97、 tax and total comprehensive income for the year (181,930,758)586,678,434 14,033,984 (338,403,156)(746,676,990)1,263,578,281 26,763,884 (47,093,110)The accompanying notes are an integral part of these financial statements.12 GLOBAL X EXCHANGE TRADED FUNDS SERIES OFC STATEMENT OF PROFIT OR LOSS AND O

98、THER COMPREHENSIVE INCOME(CONTINUED)For the year/period ended 31 March 2023 Global X China Semiconductor ETF Global X China Global Leaders ETF Global X China Innovator Active ETF Global X Asia Semiconductor ETF Global X China E-Commerce and Logistics ETF For the year ended 31 March 2023 For the year

99、 ended 31 March 2022 For the year ended 31 March 2023 For the period from 10 March 2021 (date of inception)to 31 March 2022 For the year ended 31 March 2023 For the period from 10 March 2021 (date of inception)to 31 March 2022 For the year ended 31 March 2023 For the period from 22 July 2021 (date o

100、f inception)to 31 March 2022 For the year ended 31 March 2023 For the period from 22 July 2021 (date of inception)to 31 March 2022 Notes RMB RMB RMB RMB RMB RMB RMB RMB RMB RMB INCOME Dividend income 5,845,733 3,978,338 1,082,483 548,183 1,391,769 247,476 1,788,923 923,060 1,155,359 245,481 Interest

101、 income 8,503 27,480 1,191 3,146 29,845 14,253 577 1,989 300 454 Net(loss)/gain on financial assets at fair value through profit or loss 5(65,054,485)28,038,412 (4,960,758)(21,871,535)(11,806,727)(53,136,999)(12,385,852)(12,804,816)581,327 (6,647,084)Net exchange(loss)/gain (3,375)(35,644)8,899 (65,

102、759)(225,320)(86,942)(67,364)(242,108)(2,780)(215)(59,203,624)32,008,586 (3,868,185)(21,385,965)(10,610,433)(52,962,212)(10,663,716)(12,121,875)1,734,206 (6,401,364)EXPENSES Management fee 6(b)(4,318,646)(6,223,574)(381,052)(629,339)(1,451,158)(876,660)(537,626)(495,118)(178,530)(115,092)Custodian f

103、ee 6(c)(282,442)(11,676)Transaction costs on financial assets at fair value through profit or loss 6(a)(652,509)(2,828,446)(141,652)(445,330)(814,956)(429,664)(63,684)(141,723)(31,092)(52,022)Establishment costs 3(a)(23,031)Auditors remuneration 6(d)(ii)(20,925)(20,925)Other administration fee 6(d)(

104、ii)(554,220)(22,577)(4,971,155)(9,909,607)(522,704)(1,152,878)(2,266,114)(1,306,324)(601,310)(636,841)(209,622)(167,114)Operating(loss)/profit (64,174,779)22,098,979 (4,390,889)(22,538,843)(12,876,547)(54,268,536)(11,265,026)(12,758,716)1,524,584 (6,568,478)FINANCE COSTS Interest expense (62,329)(45

105、,992)(71)(997)(503)(61)(1,086)(335)(816)(203)(Loss)/profit before tax (64,237,108)22,052,987 (4,390,960)(22,539,840)(12,877,050)(54,268,597)(11,266,112)(12,759,051)1,523,768 (6,568,681)Withholding tax on dividend income 9(584,574)(294,962)(58,707)(23,348)(95,568)(15,864)(325,983)(173,185)(54,509)(4,

106、934)(Loss)/profit after tax and total comprehensive income for the year/period (64,821,682)21,758,025 (4,449,667)(22,563,188)(12,972,618)(54,284,461)(11,592,095)(12,932,236)1,469,259 (6,573,615)The accompanying notes are an integral part of these financial statements.13 GLOBAL X EXCHANGE TRADED FUND

107、S SERIES OFC STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME(CONTINUED)For the year/period ended 31 March 2023 Global X China Games and Entertainment ETF Global X FinTech ETF Global X Autonomous and Electric Vehicles ETF Global X Asia Innovator Active ETF For the year ended 31 March 2023

108、For the period from 22 July 2021 (date of inception)to 31 March 2022 For the period from 9 December 2021 (date of inception)to 31 March 2023 For the period from 9 December 2021 (date of inception)to 31 March 2023 For the period from 9 December 2021 (date of inception)to 31 March 2023 Notes RMB RMB U

109、SD USD RMB INCOME Dividend income 174,348 44,079 14,066 63,336 130,796 Interest income 429 453 4 4 1,946 Net gain/(loss)on financial assets at fair value through profit or loss 5 2,349,455 (9,033,180)(1,550,165)(994,324)(5,728,205)Net exchange(loss)/gain (10,534)(1,240)(1,470)(4,508)(32,000)2,513,69

110、8 (8,989,888)(1,537,565)(935,492)(5,627,463)EXPENSES Management fee 6(b)(103,723)(89,803)(15,846)(28,081)(126,353)Custodian fee 6(c)Transaction costs on financial assets at fair value through profit or loss 6(a)(36,243)(26,625)(2,017)(3,541)(38,097)Establishment costs 3(a)Auditors remuneration 6(d)(

111、ii)Other administration fee 6(d)(ii)(139,966)(116,428)(17,863)(31,622)(164,450)Operating profit/(loss)2,373,732 (9,106,316)(1,555,428)(967,114)(5,791,913)FINANCE COSTS Interest expense (1,389)(639)(9)(30)(92)Profit/(loss)before tax 2,372,343 (9,106,955)(1,555,437)(967,144)(5,792,005)Withholding tax

112、on dividend income 9 (13,245)(1,331)(2,550)(13,760)(20,265)Profit/(loss)after tax and total comprehensive income for the year/period 2,359,098 (9,108,286)(1,557,987)(980,904)(5,812,270)The accompanying notes are an integral part of these financial statements.14 GLOBAL X EXCHANGE TRADED FUNDS SERIES

113、OFC STATEMENT OF CHANGES IN NET ASSETS ATTRIBUTABLE TO SHAREHOLDERS For the year/period ended 31 March 2023 Global X Exchange Traded Funds Series OFC Global X China Clean Energy ETF Global X China Consumer Brand ETF Global X China Electric Vehicle and Battery ETF Global X China Robotics and AI ETF F

114、or the year ended 31 March 2023 For the year ended 31 March 2022 For the year ended 31 March 2023 For the year ended 31 March 2022 For the year ended 31 March 2023 For the year ended 31 March 2022 For the year ended 31 March 2023 For the year ended 31 March 2022 For the year ended 31 March 2023 For

115、the year ended 31 March 2022 Notes HKD HKD RMB RMB RMB RMB RMB RMB RMB RMB Balance at the beginning of the year 2,465,824,183 2,500,291,653 489,360,114 947,269,682 5,322,805,114 4,927,784,778 181,489,538 365,319,839 Issue of shares during the year -cash creation and cash component 4 209,376,181 1,22

116、9,853,868 227,010,643 327,935,342 134,410,781 3,359,290,378 1,942,517 76,573,241 Redemption of shares during the year -cash redemption and cash component 4 (1,210,073,896)(1,850,999,772)(58,620,653)(447,441,754)(1,939,224,175)(4,227,848,323)(37,200,910)(213,310,432)Net(redemption)/issue of shares (1

117、,000,697,715)(621,145,904)168,389,990 (119,506,412)(1,804,813,394)(868,557,945)(35,258,393)(136,737,191)(Loss)/profit after tax and total comprehensive income for the year (181,930,758)586,678,434 14,033,984 (338,403,156)(746,676,990)1,263,578,281 26,763,884 (47,093,110)Balance at the end of the yea

118、r 1,283,195,710 2,465,824,183 671,784,088 489,360,114 2,771,314,730 5,322,805,114 172,995,029 181,489,538 Number of shares in issue at beginning of year 3(b)22,050,000 28,750,000 10,850,000 13,900,000 44,850,000 52,400,000 4,300,000 7,100,000 Issue of shares during the year(shares)3(b)1,750,000 9,55

119、0,000 4,600,000 4,900,000 1,150,000 23,100,000 50,000 1,400,000 Redemption of shares during the year(shares)3(b)(10,950,000)(16,250,000)(1,300,000)(7,950,000)(17,000,000)(30,650,000)(900,000)(4,200,000)Number of shares in issue at end of year 3(b)12,850,000 22,050,000 14,150,000 10,850,000 29,000,00

120、0 44,850,000 3,450,000 4,300,000 Net asset value per share 3(b)99.8596 111.8288 47.4759 45.1023 95.5626 118.6802 50.1435 42.2069 The accompanying notes are an integral part of these financial statement.15 GLOBAL X EXCHANGE TRADED FUNDS SERIES OFC STATEMENT OF CHANGES IN NET ASSETS ATTRIBUTABLE TO SH

121、AREHOLDERS(CONTINUED)For the year/period ended 31 March 2023 Global X China Semiconductor ETF Global X China Global Leaders ETF Global X China Innovator Active ETF Global X Asia Semiconductor ETF Global X China E-Commerce and Logistics ETF For the year ended 31 March 2023 For the year ended 31 March

122、 2022 For the year ended 31 March 2023 For the period from 10 March 2021 (date of inception)to 31 March 2022 For the year ended 31 March 2023 For the period from 10 March 2021 (date of inception)to 31 March 2022 For the year ended 31 March 2023 For the period from 22 July 2021 (date of inception)to

123、31 March 2022 For the year ended 31 March 2023 For the period from 22 July 2021 (date of inception)to 31 March 2022 Notes RMB RMB RMB RMB RMB RMB RMB RMB RMB RMB Balance at the beginning of the year/period 760,130,828 1,017,456,776 75,918,337 97,610,654 97,545,947 20,549,927 Issue of shares during t

124、he year/period -cash creation and cash component 4 45,912,849 529,752,292 13,772,315 164,946,379 286,041,666 183,236,713 4,407,203 126,061,140 7,738,547 29,686,885 Redemption of shares during the year/period -cash redemption and cash component 4(163,009,004)(808,836,265)(32,845,010)(66,464,854)(202,

125、456,096)(31,341,598)(24,523,507)(15,582,957)(2,563,343)Net(redemption)/issue of shares (117,096,155)(279,083,973)(19,072,695)98,481,525 83,585,570 151,895,115 (20,116,304)110,478,183 7,738,547 27,123,542 (Loss)/profit after tax and total comprehensive income for the year/period (64,821,682)21,758,02

126、5 (4,449,667)(22,563,188)(12,972,618)(54,284,461)(11,592,095)(12,932,236)1,469,259 (6,573,615)Balance at the end of the year/period 578,212,991 760,130,828 52,395,975 75,918,337 168,223,606 97,610,654 65,837,548 97,545,947 29,757,733 20,549,927 Number of shares in issue at beginning of year/period 3

127、(b)17,650,000 23,650,000 1,800,000 2,850,000 2,150,000 550,000 Issue of shares during the year/period(shares)3(b)1,100,000 9,100,000 350,000 3,100,000 8,500,000 3,650,000 100,000 2,450,000 200,000 600,000 Redemption of shares during the year/period(shares)3(b)(4,300,000)(15,100,000)(800,000)(1,300,0

128、00)(6,200,000)(800,000)(650,000)(300,000)(50,000)Number of shares in issue at end of year/period 3(b)14,450,000 17,650,000 1,350,000 1,800,000 5,150,000 2,850,000 1,600,000 2,150,000 750,000 550,000 Net asset value per share 3(b)40.0147 43.0669 38.8118 42.1769 32.6648 34.2494 41.1485 45.3702 39.6770

129、 37.3635 The accompanying notes are an integral part of these financial statement.16 GLOBAL X EXCHANGE TRADED FUNDS SERIES OFC STATEMENT OF CHANGES IN NET ASSETS ATTRIBUTABLE TO SHAREHOLDERS(CONTINUED)For the year/period ended 31 March 2023 Global X China Games and Entertainment ETF Global X FinTech

130、 ETF Global X Autonomous and Electric Vehicles ETF Global X Asia Innovator Active ETF For the year ended 31 March 2023 For the period from 22 July 2021 (date of inception)to 31 March 2022 For the period from 9 December 2021 (date of inception)to 31 March 2023 For the period from 9 December 2021 (dat

131、e of inception)to 31 March 2023 For the period from 9 December 2021 (date of inception)to 31 March 2023 Notes RMB RMB USD USD RMB Balance at the beginning of the year/period 16,616,517 Issue of shares during the year/period -cash creation and cash component 4 8,889,250 27,621,397 3,493,095 5,026,438

132、 19,200,153 Redemption of shares during the year/period -cash redemption and cash component 4 (10,131,826)(1,896,594)(389,681)(1,240,520)Net(redemption)/issue of shares (1,242,576)25,724,803 3,103,414 3,785,918 19,200,153 Profit/(loss)after tax and total comprehensive income for the year/period 2,35

133、9,098 (9,108,286)(1,557,987)(980,904)(5,812,270)Balance at the end of the year/period 17,733,039 16,616,517 1,545,427 2,805,014 13,387,883 Number of shares in issue at beginning of year/period 3(b)550,000 Issue of shares during the year/period(shares)3(b)300,000 600,000 500,000 650,000 400,000 Redem

134、ption of shares during the year/period(shares)3(b)(350,000)(50,000)(100,000)(200,000)Number of shares in issue at end of year/period 3(b)500,000 550,000 400,000 450,000 400,000 Net asset value per share 3(b)35.4661 30.2118 3.8636 6.2334 33.4697 The accompanying notes are an integral part of these fi

135、nancial statements.17 GLOBAL X EXCHANGE TRADED FUNDS SERIES OFC STATEMENT OF CASH FLOWS For the year ended 31 March 2023 Global X China Clean Energy ETF For the year ended 31 March 2023 For the year ended 31 March 2022 Note RMB RMB CASH FLOWS FROM OPERATING ACTIVITIES (Loss)/profit before tax (179,5

136、65,120)588,907,898 Adjustments for:Dividend income (30,515,321)(31,761,811)Interest income (47,772)(59,514)Interest expense 12,170 6,338 (210,116,043)557,092,911 Decrease in financial assets at fair value through profit or loss 1,181,827,775 33,206,215 Decrease in amounts due from brokers 12,988(Dec

137、rease)/increase in management fee payable (2,131,075)1,750,489(Decrease)/increase in custodian fee payable 4,301 Decrease in establishment costs payable (373,509)Increase in fees payable 11,630 Decrease in amounts due to brokers (3,093,633)Increase in registration fee payable 350,000 296,000 Cash ge

138、nerated from operations 969,930,657 588,907,392 Dividends received,net of withholding tax 28,149,683 29,532,347 Interest received 47,772 59,514 Interest paid (12,170)(6,338)Net cash flows generated from operating activities 998,115,942 618,492,915 CASH FLOWS FROM FINANCING ACTIVITIES Cash received f

139、rom issue of shares 209,376,181 1,229,853,868 Cash paid on redemption of shares (1,210,073,896)(1,850,999,772)Net cash flows used in financing activities (1,000,697,715)(621,145,904)NET DECREASE IN CASH AND CASH EQUIVALENTS (2,581,773)(2,652,989)Cash and cash equivalents at the beginning of the year

140、 5,120,401 7,773,390 CASH AND CASH EQUIVALENTS AT THE END OF THE YEAR 2,538,628 5,120,401 ANALYSIS OF BALANCES OF CASH AND CASH EQUIVALENTS Bank balances 6(e)2,538,628 5,120,401 The accompanying notes are an integral part of these financial statements.18 GLOBAL X EXCHANGE TRADED FUNDS SERIES OFC STA

141、TEMENT OF CASH FLOWS(CONTINUED)For the year ended 31 March 2023 Global X China Consumer Brand ETF For the year ended 31 March 2023 For year ended 31 March 2022 Note RMB RMB CASH FLOWS FROM OPERATING ACTIVITIES Profit/(loss)before tax 14,848,682 (337,241,289)Adjustments for:Dividend income (9,148,528

142、)(14,290,391)Interest income (8,308)(15,603)Interest expense 7,235 126,374 5,699,081 (351,420,909)(Increase)/decrease in financial assets at fair value through profit or loss (181,798,153)454,084,734 Decrease in amounts due from brokers 14,474 (Decrease)/increase in management fee payable (244,121)1

143、98,402 Decrease in custodian fee payable (1,866)Decrease in establishment costs payable (381,346)Decrease in fees payable (3,170)Increase in registration fee payable 312,000 156,000 Cash(used in)/generated from operations (176,031,193)102,646,319 Dividends received,net of withholding tax 8,333,830 1

144、3,128,524 Interest received 8,308 15,603 Interest paid (7,235)(126,374)Net cash flows(used in)/generated from operating activities (167,696,290)115,664,072 CASH FLOWS FROM FINANCING ACTIVITIES Cash received from issue of shares 227,010,643 327,935,342 Cash paid on redemption of shares (58,620,653)(4

145、50,834,534)Net cash flows generated from/(used in)financing activities 168,389,990 (122,899,192)NET INCREASE/(DECREASE)IN CASH AND CASH EQUIVALENTS 693,700 (7,235,120)Cash and cash equivalents at the beginning of the year 1,882,716 9,117,836 CASH AND CASH EQUIVALENTS AT THE END OF THE YEAR 2,576,416

146、 1,882,716 ANALYSIS OF BALANCES OF CASH AND CASH EQUIVALENTS Bank balances 6(e)2,576,416 1,882,716 The accompanying notes are an integral part of these financial statements.19 GLOBAL X EXCHANGE TRADED FUNDS SERIES OFC STATEMENT OF CASH FLOWS(CONTINUED)For the year ended 31 March 2023 Global X China

147、Electric Vehicle and Battery ETF For the year ended 31 March 2023 For the year ended 31 March 2022 Note RMB RMB CASH FLOWS FROM OPERATING ACTIVITIES (Loss)/profit before tax (744,773,177)1,265,061,964 Adjustments for:Dividend income (19,038,128)(13,294,476)Interest income (78,447)(122,925)Interest e

148、xpense 4,877 255,682 (763,884,875)1,251,900,245 Decrease/(increase)in financial assets at fair value through profit or loss 2,550,340,013 (393,016,740)Decrease in amounts due from brokers 62,351 (Decrease)/increase in management fee payable (4,453,405)3,827,207 Increase in custodian fee payable 22,3

149、98 Decrease in establishment costs payable (339,916)Increase in fees payable 75,087 Decrease in amounts due to brokers (288,184)Increase in registration fee payable 430,000 330,000 Cash generated from operations 1,782,431,733 862,572,448 Dividends received,net of withholding tax 17,134,315 11,810,79

150、3 Interest received 78,447 122,925 Interest paid (4,877)(255,682)Net cash flows generated from operating activities 1,799,639,618 874,250,484 CASH FLOWS FROM FINANCING ACTIVITIES Cash received from issue of shares 134,410,781 3,359,290,378 Cash paid on redemption of shares (1,939,224,175)(4,260,758,

151、158)Net cash flows used in financing activities (1,804,813,394)(901,467,780)NET DECREASE IN CASH AND CASH EQUIVALENTS (5,173,776)(27,217,296)Cash and cash equivalents at the beginning of the year 13,380,662 40,597,958 CASH AND CASH EQUIVALENTS AT THE END OF THE YEAR 8,206,886 13,380,662 ANALYSIS OF

152、BALANCES OF CASH AND CASH EQUIVALENTS Bank balances 6(e)8,206,886 13,380,662 The accompanying notes are an integral part of these financial statements.20 GLOBAL X EXCHANGE TRADED FUNDS SERIES OFC STATEMENT OF CASH FLOWS(CONTINUED)For the year ended 31 March 2023 Global X China Robotics and AI ETF Fo

153、r the year ended 31 March 2023 For the year ended 31 March 2022 Note RMB RMB CASH FLOWS FROM OPERATING ACTIVITIES Profit/(loss)before tax 26,905,962 (46,850,092)Adjustments for:Dividend income (1,463,350)(2,430,127)Interest income (4,026)(8,667)Interest expense 1,579 537 25,440,165 (49,288,349)Decre

154、ase in financial assets at fair value through profit or loss 8,837,751 182,700,911 Decrease/(increase)in amounts due from brokers 1,205,931 (1,186,583)(Decrease)/increase in management fee payable (158,972)86,200 Decrease in custodian fee payable (1,327)Decrease in establishment costs payable (357,7

155、72)Decrease in fees payable (330)Decrease in amounts due to brokers (735,327)Increase in registration fee payable 66,000 158,000 Cash generated from operations 35,390,875 131,375,423 Dividends received,net of withholding tax 1,321,272 2,187,109 Interest received 4,026 8,667 Interest paid (1,579)(537

156、)Net cash flows generated from operating activities 36,714,594 133,570,662 CASH FLOWS FROM FINANCING ACTIVITIES Cash received from issue of shares 1,942,517 76,573,241 Cash paid on redemption of shares (49,860,670)(208,310,317)Net cash flows used in financing activities (47,918,153)(131,737,076)NET(

157、DECREASE)/INCREASE IN CASH AND CASH EQUIVALENTS (11,203,559)1,833,586 Cash and cash equivalents at the beginning of the year 12,178,016 10,344,430 CASH AND CASH EQUIVALENTS AT THE END OF THE YEAR 974,457 12,178,016 ANALYSIS OF BALANCES OF CASH AND CASH EQUIVALENTS Bank balances 6(e)974,457 12,178,01

158、6 The accompanying notes are an integral part of these financial statements.21 GLOBAL X EXCHANGE TRADED FUNDS SERIES OFC STATEMENT OF CASH FLOWS(CONTINUED)For the year ended 31 March 2023 Global X China Semiconductor ETF For the year ended 31 March 2023 For year ended 31 March 2022 Note RMB RMB CASH

159、 FLOWS FROM OPERATING ACTIVITIES (Loss)/profit before tax (64,237,108)22,052,987 Adjustments for:Dividend income (5,845,733)(3,978,338)Interest income (8,503)(27,480)Interest expense 62,329 45,992 (70,029,015)18,093,161 Decrease in financial assets at fair value through profit or loss 181,038,404 25

160、3,618,598 Decrease in amounts due from brokers 31,543 2,892,291 (Decrease)/increase in management fee payable (602,912)444,270 Decrease in custodian fee payable (427)Decrease in establishment costs payable (160,095)Increase/(decrease)in fees payable (682)Decrease in amounts due to brokers (292,162)I

161、ncrease in registration fee payable 288,000 246,000 Cash generated from operations 110,726,020 274,840,954 Dividends received,net of withholding tax 5,261,159 3,683,376 Interest received 8,503 27,480 Interest paid (62,329)(45,992)Net cash flows generated from operating activities 115,933,353 278,505

162、,818 CASH FLOWS FROM FINANCING ACTIVITIES Cash received from issue of shares 45,912,849 529,752,292 Cash paid on redemption of shares (163,009,004)(808,836,265)Net cash flows used in financing activities (117,096,155)(279,083,973)NET DECREASE IN CASH AND CASH EQUIVALENTS (1,162,802)(578,155)Cash and

163、 cash equivalents at the beginning of the year 2,575,190 3,153,345 CASH AND CASH EQUIVALENTS AT THE END OF THE YEAR 1,412,388 2,575,190 ANALYSIS OF BALANCES OF CASH AND CASH EQUIVALENTS Bank balances 6(e)1,412,388 2,575,190 The accompanying notes are an integral part of these financial statements.22

164、 GLOBAL X EXCHANGE TRADED FUNDS SERIES OFC STATEMENT OF CASH FLOWS(CONTINUED)For the year ended 31 March 2023 Global X China Global Leaders ETF For the year ended 31 March 2023 For the period from 10 March 2021 (date of inception)to 31 March 2022 Note RMB RMB CASH FLOWS FROM OPERATING ACTIVITIES Los

165、s before tax (4,390,960)(22,539,840)Adjustments for:Dividend income (1,082,483)(548,183)Interest income (1,191)(3,146)Interest expense 71 997 (5,474,563)(23,090,172)Decrease/(increase)in financial assets at fair value through profit or loss 23,419,026 (75,771,304)(Decrease)/increase in management fe

166、e payable (62,060)91,725 Increase in custodian fee payable 11,676 Increase in establishment costs payable 5,145 Increase in fees payable 9,718 Increase in registration fee payable 92,000 66,000 Cash generated from/(used in)operations 17,974,403 (98,677,212)Dividends received,net of withholding tax 1

167、,023,776 524,835 Interest received 1,191 3,146 Interest paid (71)(997)Net cash flows generated from/(used in)operating activities 18,999,299 (98,150,228)CASH FLOWS FROM FINANCING ACTIVITIES Cash received from issue of shares 13,772,315 164,946,379 Cash paid on redemption of shares (32,845,010)(66,46

168、4,854)Net cash flows(used in)/generated from financing activities (19,072,695)98,481,525 NET(DECREASE)/INCREASE IN CASH AND CASH EQUIVALENTS (73,396)331,297 Cash and cash equivalents at the beginning of the year/period 331,297 CASH AND CASH EQUIVALENTS AT THE END OF THE YEAR/PERIOD 257,901 331,297 A

169、NALYSIS OF BALANCES OF CASH AND CASH EQUIVALENTS Bank balances 6(e)257,901 331,297 The accompanying notes are an integral part of these financial statements.23 GLOBAL X EXCHANGE TRADED FUNDS SERIES OFC STATEMENT OF CASH FLOWS(CONTINUED)For the year ended 31 March 2023 Global X China Innovator Active

170、 ETF For the year ended 31 March 2023 For the period from 10 March 2021 (date of inception)to 31 March 2022 Note RMB RMB CASH FLOWS FROM OPERATING ACTIVITIES Loss before tax (12,877,050)(54,268,597)Adjustments for:Dividend income (1,391,769)(247,476)Interest income (29,845)(14,253)Interest expense 5

171、03 61 (14,298,161)(54,530,265)Increase in financial assets at fair value through profit or loss (65,850,166)(89,577,047)(Decrease)/increase in management fee payable (37,066)140,821 Increase in registration fee payable 282,000 96,000 Cash used in operations (79,903,393)(143,870,491)Dividends receive

172、d,net of withholding tax 1,296,201 231,612 Interest received 29,845 14,253 Interest paid (503)(61)Net cash flows used in operating activities (78,577,850)(143,624,687)CASH FLOWS FROM FINANCING ACTIVITIES Cash received from issue of shares 286,041,666 183,236,713 Cash paid on redemption of shares (20

173、2,456,096)(31,341,598)Net cash flows generated from financing activities 83,585,570 151,895,115 NET INCREASE IN CASH AND CASH EQUIVALENTS 5,007,720 8,270,428 Cash and cash equivalents at the beginning of the year/period 8,270,428 CASH AND CASH EQUIVALENTS AT THE END OF THE YEAR/PERIOD 13,278,148 8,2

174、70,428 ANALYSIS OF BALANCES OF CASH AND CASH EQUIVALENTS Bank balances 6(e)13,278,148 8,270,428 The accompanying notes are an integral part of these financial statements.24 GLOBAL X EXCHANGE TRADED FUNDS SERIES OFC STATEMENT OF CASH FLOWS(CONTINUED)For the year ended 31 March 2023 Global X Asia Semi

175、conductor ETF For the year ended 31 March 2023 For the period from 22 July 2021 (date of inception)to 31 March 2022 Note RMB RMB CASH FLOWS FROM OPERATING ACTIVITIES Loss before tax (11,266,112)(12,759,051)Adjustments for:Dividend income (1,788,923)(923,060)Interest income (577)(1,989)Interest expen

176、se 1,086 335 (13,054,526)(13,683,765)Decrease/(increase)in financial assets at fair value through profit or loss 31,761,438 (97,370,792)(Decrease)/increase in management fee payable (74,230)111,093(Decrease)/increase in amount due to brokers (146)188 Increase in registration fee payable 41,999 42,00

177、0 Cash generated from/(used in)operations 18,674,535 (110,901,276)Dividends received,net of withholding tax 1,549,410 556,027 Interest received 577 1,989 Interest paid (1,086)(335)Net cash flows generated from/(used in)in operating activities 20,223,436 (110,343,595)CASH FLOWS FROM FINANCING ACTIVIT

178、IES Cash received from issue of shares 4,407,203 126,061,140 Cash paid on redemption of shares (24,523,507)(15,582,957)Net cash flows(used in)/generated from financing activities (20,116,304)110,478,183 NET INCREASE IN CASH AND CASH EQUIVALENTS 107,132 134,588 Cash and cash equivalents at the beginn

179、ing of the year/period 134,588 CASH AND CASH EQUIVALENTS AT THE END OF THE YEAR/PERIOD 241,720 134,588 ANALYSIS OF BALANCES OF CASH AND CASH EQUIVALENTS Bank balances 6(e)241,720 134,588 The accompanying notes are an integral part of these financial statements.25 GLOBAL X EXCHANGE TRADED FUNDS SERIE

180、S OFC STATEMENT OF CASH FLOWS(CONTINUED)For the year ended 31 March 2023 Global X China E-Commerce and Logistics ETF For year ended 31 March 2023 For the period from 22 July 2021 (date of inception)to 31 March 2022 Note RMB RMB CASH FLOWS FROM OPERATING ACTIVITIES Profit/(loss)before tax 1,523,768 (

181、6,568,681)Adjustments for:Dividend income (1,155,359)(245,481)Interest income (300)(454)Interest expense 816 203 368,925 (6,814,413)Increase in financial assets at fair value through profit or loss (9,192,839)(20,545,250)Increase in amounts due from brokers (13,640)(Decrease)/increase in management

182、fee payable (7,373)24,404 Increase in registration fee payable 18,000 18,000 Cash used in operations (8,826,927)(27,317,259)Dividends received,net of withholding tax 1,100,850 240,547 Interest received 300 454 Interest paid (816)(203)Net cash flows used in operating activities (7,726,593)(27,076,461

183、)CASH FLOWS FROM FINANCING ACTIVITIES Cash received from issue of shares 7,738,547 29,686,885 Cash paid on redemption of shares (2,563,343)Net cash flows generated from financing activities 7,738,547 27,123,542 NET INCREASE IN CASH AND CASH EQUIVALENTS 11,954 47,081 Cash and cash equivalents at the

184、beginning of the year/period 47,081 CASH AND CASH EQUIVALENTS AT THE END OF THE YEAR/PERIOD 59,035 47,081 ANALYSIS OF BALANCES OF CASH AND CASH EQUIVALENTS Bank balances 6(e)59,035 47,081 The accompanying notes are an integral part of these financial statements.26 GLOBAL X EXCHANGE TRADED FUNDS SERI

185、ES OFC STATEMENT OF CASH FLOWS(CONTINUED)For the year ended 31 March 2023 Global X China Games and Entertainment ETF For year ended 31 March 2023 For the period from 22 July 2021 (date of inception)to 31 March 2022 Note RMB RMB CASH FLOWS FROM OPERATING ACTIVITIES Profit/(loss)before tax 2,372,343 (

186、9,106,955)Adjustments for:Dividend income (174,348)(44,079)Interest income (429)(453)Interest expense 1,389 639 2,198,955 (9,150,848)Increase in financial assets at fair value through profit or loss (1,148,594)(16,552,672)(Decrease)/increase in management fee payable (8,623)18,135 Increase in amount

187、s due to brokers 70,870 Increase in registration fee payable 66,000 24,000 Cash generated from/(used in)operations 1,178,608 (25,661,385)Dividends received,net of withholding tax 164,449 39,402 Interest received 429 453 Interest paid (1,389)(639)Net cash flows generated from/(used in)operating activ

188、ities 1,342,097 (25,622,169)CASH FLOWS FROM FINANCING ACTIVITIES Cash received from issue of shares 8,889,250 27,621,397 Cash paid on redemption of shares (10,131,826)(1,896,594)Net cash flows(used in)/generated from financing activities (1,242,576)25,724,803 NET INCREASE IN CASH AND CASH EQUIVALENT

189、S 99,521 102,634 Cash and cash equivalents at the beginning of the year/period 102,634 CASH AND CASH EQUIVALENTS AT THE END OF THE YEAR/PERIOD 202,155 102,634 ANALYSIS OF BALANCES OF CASH AND CASH EQUIVALENTS Bank balances 6(e)202,155 102,634 The accompanying notes are an integral part of these fina

190、ncial statements.27 GLOBAL X EXCHANGE TRADED FUNDS SERIES OFC STATEMENT OF CASH FLOWS(CONTINUED)For the period from 9 December 2021(date of inception)to 31 March 2023 Global X FinTech ETF For the period from 9 December 2021 (date of inception)to 31 March 2023 Note USD CASH FLOWS FROM OPERATING ACTIV

191、ITIES Loss before tax (1,555,437)Adjustments for:Dividend income (14,066)Interest income (4)Interest expense 9 (1,569,498)Increase in financial assets at fair value through profit or loss (1,541,276)Increase in management fee payable 869 Increase in registration fee payable 8,000 Cash used in operat

192、ions (3,101,905)Dividends received,net of withholding tax 11,477 Interest received 4 Interest paid (9)Net cash flows used in operating activities (3,090,433)CASH FLOWS FROM FINANCING ACTIVITY Cash received from issue of shares 3,493,095 Cash paid on redemption of shares (389,681)Net cash flows gener

193、ated from financing activity 3,103,414 NET INCREASE IN CASH AND CASH EQUIVALENTS 12,981 Cash and cash equivalents at the beginning of the period CASH AND CASH EQUIVALENTS AT THE END OF THE PERIOD 12,981 ANALYSIS OF BALANCES OF CASH AND CASH EQUIVALENTS Bank balances 6(e)12,981 The accompanying notes

194、 are an integral part of these financial statements.28 GLOBAL X EXCHANGE TRADED FUNDS SERIES OFC STATEMENT OF CASH FLOWS(CONTINUED)For the period from 9 December 2021(date of inception)to 31 March 2023 Global X Autonomous and Electric Vehicles ETF For the period from 9 December 2021 (date of incepti

195、on)to 31 March 2023 Note USD CASH FLOWS FROM OPERATING ACTIVITIES Loss before tax (967,144)Adjustments for:Dividend income (63,336)Interest income (4)Interest expense 30 (1,030,454)Increase in financial assets at fair value through profit or loss (2,798,740)Increase in amounts due from brokers (1)In

196、crease in management fee payable 1,561 Increase in registration fee payable 12,000 Cash used in operations (3,815,634)Dividends received,net of withholding tax 47,027 Interest received 4 Interest paid (30)Net cash flows used in operating activities (3,768,633)CASH FLOWS FROM FINANCING ACTIVITY Cash

197、received from issue of shares 5,026,438 Cash paid on redemption of shares (1,240,520)Net cash flows generated from financing activity 3,785,918 NET INCREASE IN CASH AND CASH EQUIVALENTS 17,285 Cash and cash equivalents at the beginning of the period CASH AND CASH EQUIVALENTS AT THE END OF THE PERIOD

198、 17,285 ANALYSIS OF BALANCES OF CASH AND CASH EQUIVALENTS Bank balances 6(e)17,285 The accompanying notes are an integral part of these financial statements.29 GLOBAL X EXCHANGE TRADED FUNDS SERIES OFC STATEMENT OF CASH FLOWS(CONTINUED)For the period from 9 December 2021(date of inception)to 31 Marc

199、h 2023 Global X Asia Innovator Active ETF For the period from 9 December 2021 (date of inception)to 31 March 2023 Note RMB CASH FLOWS FROM OPERATING ACTIVITIES Loss before tax (5,792,005)Adjustments for:Dividend income (130,796)Interest income (1,946)Interest expense 92 (5,924,655)Increase in financ

200、ial assets at fair value through profit or loss (12,533,581)Increase in amounts due from brokers (46,507)Increase in management fee payable 8,345 Increase in registration fee payable 24,000 Cash used in operations (18,472,398)Dividends received,net of withholding tax 104,699 Interest received 1,946

201、Interest paid (92)Net cash flows used in operating activities (18,365,845)CASH FLOWS FROM FINANCING ACTIVITY Cash received from issue of shares 19,200,153 Net cash flows generated from financing activity 19,200,153 NET INCREASE IN CASH AND CASH EQUIVALENTS 834,308 Cash and cash equivalents at the be

202、ginning of the period CASH AND CASH EQUIVALENTS AT THE END OF THE PERIOD 834,308 ANALYSIS OF BALANCES OF CASH AND CASH EQUIVALENTS Bank balances 6(e)834,308 The accompanying notes are an integral part of these financial statements.GLOBAL X EXCHANGE TRADED FUNDS SERIES OFC NOTES TO THE FINANCIAL STAT

203、EMENTS 31 March 2023 30 1.GENERAL INFORMATION Global X Exchange Traded Funds Series OFC(the“Company”)is a public umbrella open-ended fund company with variable capital and segregated limited liability between Sub-Funds,which was incorporated in Hong Kong under the Securities and Futures Ordinance(Ca

204、p.571)of Hong Kong(the“SFO”)on 13 December 2019.The Company is constituted by way of the Instrument of Incorporation filed to the Companies Registry of Hong Kong on,and effective as of,13 December 2019.As at 31 March 2023,the Company has thirteen sub-funds,each a separate sub-fund of the Company,whi

205、ch are authorised by the Securities and Futures Commission of Hong Kong(the“SFC”)pursuant to section 104(1)of the SFO.The thirteen sub-funds,including Global X China Clean Energy ETF,Global X China Consumer Brand ETF,Global X China Electric Vehicle and Battery ETF,Global X China Robotics and AI ETF,

206、Global X China Semiconductor ETF,Global X China Global Leaders ETF,Global X China Innovator Active ETF,Global X Asia Semiconductor ETF,Global X China E-Commerce and Logistics ETF,Global X China Games and Entertainment ETF,Global X FinTech ETF,Global X Autonomous and Electric Vehicles ETF and Global

207、X Asia Innovator Active ETF are referred to individually or collectively as the“Sub-Fund(s)”.The Sub-Funds are listed on the Stock Exchange of Hong Kong Limited(the“SEHK”)(a subsidiary of The Hong Kong Exchanges and Clearing Limited)with details below:Name of Sub-Funds Listing date on the SEHK Globa

208、l X China Clean Energy ETF(“China Clean Energy ETF”)17 January 2020 Global X China Consumer Brand ETF (“China Consumer Brand ETF”)17 January 2020 Global X China Electric Vehicle and Battery ETF(“China Electric Vehicle and Battery ETF”)17 January 2020 Global X China Robotics and AI ETF(“China Robotic

209、s and AI ETF”)7 August 2020 Global X China Semiconductor ETF(“China Semiconductor ETF”)7 August 2020 Global X China Global Leaders ETF(“China Global Leaders ETF”)11 March 2021 Global X China Innovator Active ETF (“China Innovator Active ETF”)11 March 2021 Global X Asia Semiconductor ETF(“Asia Semico

210、nductor ETF”)23 July 2021 Global X China E-Commerce and Logistics ETF (“China E-Commerce and Logistics ETF”)23 July 2021 Global X China Games and Entertainment ETF (“China Games and Entertainment ETF”)23 July 2021 Global X FinTech ETF(“FinTech ETF”)10 December 2021 Global X Autonomous and Electric V

211、ehicles ETF (“Autonomous and Electric Vehicles ETF”)10 December 2021 Global X Asia Innovator Active ETF(“Asia Innovator Active ETF”)10 December 2021 These financial statements only relate to China Clean Energy ETF,China Consumer Brand ETF,China Electric Vehicle and Battery ETF,China Robotics and AI

212、ETF,China Semiconductor ETF,China Global Leaders ETF,China Innovator Active ETF,Asia Semiconductor ETF,China E-Commerce and Logistics ETF,China Games and Entertainment ETF,FinTech ETF,Autonomous and Electric Vehicles ETF and Asia Innovator Active ETF.The Manager is responsible for the preparation of

213、 the financial statements.GLOBAL X EXCHANGE TRADED FUNDS SERIES OFC NOTES TO THE FINANCIAL STATEMENTS 31 March 2023 31 1.GENERAL INFORMATION(CONTINUED)A cash flow statement has not been presented as the Company does not operate a bank or cash account or hold any cash equivalents and has had no cash

214、transactions during the accounting year.Accordingly,in the opinion of the directors,the presentation of a cash flow statement would provide no additional useful information to the users of the financial statements.China Clean Energy ETF The objective of China Clean Energy ETF(United States dollar co

215、unter stock code:9809,Hong Kong dollar counter stock code:2809)is to provide investment results that,before deduction of fees and expenses,closely correspond to the performance of the Solactive China Clean Energy Index Net Total Return by investing all,or substantially all,of the assets of China Cle

216、an Energy ETF in index securities in substantially the same weightings as constituted in the underlying index.China Consumer Brand ETF The objective of China Consumer Brand ETF(United States dollar counter stock code:9806,Hong Kong dollar counter stock code:2806)is to provide investment results that

217、,before deduction of fees and expenses,closely correspond to the performance of the Solactive China Consumer Brand Index Net Total Return by investing all,or substantially all,of the assets of China Consumer Brand ETF in index securities in substantially the same weightings as constituted in the und

218、erlying index.China Electric Vehicle and Battery ETF The objective of China Electric Vehicle and Battery ETF(United States dollar counter stock code:9845,Hong Kong dollar counter stock code:2845)is to provide investment results that,before deduction of fees and expenses,closely correspond to the per

219、formance of the Solactive China Electric Vehicle and Battery Index Net Total Return by investing all,or substantially all,of the assets of China Electric Vehicle and Battery ETF in index securities in substantially the same weightings as constituted in the underlying index.China Robotics and AI ETF

220、The objective of China Robotics and AI ETF(United States dollar counter stock code:9807,Hong Kong dollar counter stock code:2807)is to provide investment results that,before deduction of fees and expenses,closely correspond to the performance of the FactSet China Robotics and Artificial Intelligence

221、 Index by investing all,or substantially all,of the assets of China Robotics and AI ETF in index securities in substantially the same weightings as constituted in the underlying index.China Semiconductor ETF The objective of China Semiconductor ETF(United States dollar counter stock code:9191,Hong K

222、ong dollar counter stock code:3191)is to provide investment results that,before deduction of fees and expenses,closely correspond to the performance of the FactSet China Semiconductor Index by investing all,or substantially all,of the assets of China Semiconductor ETF in index securities in substant

223、ially the same weightings as constituted in the underlying index.GLOBAL X EXCHANGE TRADED FUNDS SERIES OFC NOTES TO THE FINANCIAL STATEMENTS 31 March 2023 32 1.GENERAL INFORMATION(CONTINUED)China Global Leaders ETF The objective of China Global Leaders ETF(Hong Kong dollar counter stock code:3050)is

224、 to provide investment results that,before deduction of fees and expenses,closely correspond to the performance of the FactSet China Global Leaders Index by investing all,or substantially all,of the assets of China Global Leaders ETF in index securities in substantially the same weightings as consti

225、tuted in the underlying index.China Innovator Active ETF The objective of China Innovator Active ETF(Hong Kong dollar counter stock code:3058)is to achieve long term capital growth by primarily investing(i.e.at least 70%of its net asset value)in companies which are headquartered or incorporated in M

226、ainland China,Hong Kong or Macau and are directly or indirectly involved in the provision of innovative products and/or services(“Innovative Business”).Asia Semiconductor ETF The objective of Asia Semiconductor ETF(Hong Kong dollar counter stock code:3119)is to provide investment results that,before

227、 deduction of fees and expenses,closely correspond to the performance of the FactSet Asia Semiconductor Index by investing all,or substantially all,of the assets of Asia Semiconductor ETF in index securities in substantially the same weightings as constituted in the underlying index.China E-Commerce

228、 and Logistics ETF The objective of China E-Commerce and Logistics ETF(Hong Kong dollar counter stock code:3124)is to provide investment results that,before deduction of fees and expenses,closely correspond to the performance of the FactSet China E-commerce and Logistics Index by investing all,or su

229、bstantially all,of the assets of China E-Commerce and Logistics ETF in index securities in substantially the same weightings as constituted in the underlying index.China Games and Entertainment ETF The objective of China Games and Entertainment ETF(Hong Kong dollar counter stock code:3117)is to prov

230、ide investment results that,before deduction of fees and expenses,closely correspond to the performance of the FactSet China Games and Entertainment Index by investing all,or substantially all,of the assets of China Games and Entertainment ETF in index securities in substantially the same weightings

231、 as constituted in the underlying index.GLOBAL X EXCHANGE TRADED FUNDS SERIES OFC NOTES TO THE FINANCIAL STATEMENTS 31 March 2023 33 1.GENERAL INFORMATION(CONTINUED)FinTech ETF The objective of FinTech ETF(Hong Kong dollar counter stock code:3185)is to provide investment results that,before deductio

232、n of fees and expenses,closely correspond to the performance of the Global FinTech Thermatic Index by investing all,or substantially all,of the assets of FinTech ETF in index securities in substantially the same weighting as constituted in the underlying index.Autonomous and Electric Vehicles ETF Th

233、e objective of Autonomous and Electric Vehicles ETF(Hong Kong dollar counter stock code:2849)is to provide investment results that,before deduction of fees and expenses,closely correspond to the performance of the Solactive Autonomous and Electric Vehicles Index by investing all,or substantially all

234、,of the assets of Autonomous and electric Vehicles ETF in index securities in substantially the same weightings as constituted in the underlying index.Asia Innovator Active ETF The objective of Asia Innovator Active ETF(Hong Kong dollar counter stock code:3051)is to achieve long term capital growth

235、by primarily investing(i.e.at least 70%of its net asset value)in companies which are headquartered or incorporated in Mainland China,Hong Kong,Indonesia,India,Malaysia,Philippines,Singapore,Japan,South Korea,Taiwan and Thailand and are directly or indirectly involved in the provision of innovative p

236、roducts and/or services(“Innovative Business”).As at 31 March 2023 and date of approval of the financial statements,the Directors confirmed that it has no intention to terminate any of the Sub-Funds which has a net asset value below the threshold of HK$50,000,000 or its equivalent in the currency of

237、 the Sub-Funds.GLOBAL X EXCHANGE TRADED FUNDS SERIES OFC NOTES TO THE FINANCIAL STATEMENTS 31 March 2023 34 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

238、applied to all the periods presented,unless otherwise stated.(a)(i)Basis of preparation The financial statements of the Sub-Funds have been prepared in accordance with International Financial Reporting Standards(“IFRSs”)as issued by the International Accounting Standards Board(“IASB”),and interpreta

239、tions issued by the International Financial Reporting Interpretations Committee of the IASB,the relevant disclosure provisions in the Instrument of Incorporation,the Code on Open-Ended Fund Companies and the relevant disclosure provisions specified in Appendix E of the Code on Unit Trusts and Mutual

240、 Funds(“UT Code”).The financial statements have been prepared under the historical cost convention,except for financial assets classified as at fair value through profit or loss(“FVPL”)that have been measured at fair value.The financial statements are presented in Renminbi(“RMB”)for China Clean Ener

241、gy ETF,China Consumer Brand ETF,China Electric Vehicle and Battery ETF,China Robotics and AI ETF,China Semiconductor ETF,China Global Leaders ETF,China Innovator Active ETF,Asia Semiconductor ETF,China E-Commerce and Logistics ETF,China Games and Entertainment ETF and Asia Innovator Active ETF and U

242、nited States dollar(“USD”)for Autonomous and Electric Vehicles ETF and FinTech ETF.All values are rounded to the nearest RMB and USD respectively except where otherwise indicated.FinTech ETF,Autonomous and Electric Vehicles ETF and Asia Innovator Active ETF have adopted for the first time all the ap

243、plicable and effective IFRSs.All references to net assets or net asset value throughout the financial statements refer to net assets attributable to shareholders unless otherwise stated.(a)(ii)Significant accounting judgements,estimates and assumptions The preparation of financial statements,in conf

244、ormity with IFRSs,requires the Manager to make judgements,estimates and assumptions that affect the application of accounting policies and the reported amounts recognised in the financial statements and disclosure of contingent liabilities.The estimates and associated assumptions are based on histor

245、ical experience and various other factors that are believed to be reasonable under the circumstances,the results of which form the basis of making the judgements about carrying values of assets and liabilities that are not readily apparent from other sources.Actual results may differ from these esti

246、mates.GLOBAL X EXCHANGE TRADED FUNDS SERIES OFC NOTES TO THE FINANCIAL STATEMENTS 31 March 2023 35 2.SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES(CONTINUED)(a)(iii)Changes in accounting policies and disclosures There are no standards,amendments to standards or interpretations that are effective for an

247、nual periods beginning on 1 April 2022/9 December 2021(date of inception for FinTech ETF,Autonomous and Electric Vehicles ETF and Asia Innovator Active ETF)that have a material effect on the financial statements of the Sub-Funds.(a)(iv)Issued but not yet effective IFRSs A number of new standards,ame

248、ndments to standards and interpretations are effective for annual periods beginning after 1 April 2022/9 December 2021(date of inception for FinTech ETF,Autonomous and Electric Vehicles ETF and Asia Innovator Active ETF)and have not been early adopted in preparing these financial statements.None of

249、these are expected to have a material effect on the financial statements of the Sub-Funds.(b)Financial instruments (i)Classification In accordance with IFRS 9,the Sub-Funds classify their financial assets and financial liabilities at initial recognition into the categories of financial assets and fi

250、nancial liabilities as set out below.GLOBAL X EXCHANGE TRADED FUNDS SERIES OFC NOTES TO THE FINANCIAL STATEMENTS 31 March 2023 36 2.SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES(CONTINUED)(b)Financial instruments(continued)(i)Classification(continued)Financial assets The Sub-Funds classify their financ

251、ial assets as subsequently measured at amortised cost or measured at FVPL on the basis of both:The entitys business model for managing the financial assets;and The contractual cash flow characteristics of the financial asset Financial assets measured at amortised cost A debt instrument is measured a

252、t amortised cost if it is held within a business model whose objective is to hold financial assets in order to collect contractual cash flows and its contractual terms give rise on specified dates to cash flows that are solely payments of principal and interest(“SPPI”)on the principal amount outstan

253、ding.The Sub-Funds include in this category short-term non-financing receivables including dividends receivables,amounts due from brokers and bank balances.Financial assets measured at FVPL A financial asset is measured at FVPL if:(a)Its contractual terms do not give rise to cash flows on specified

254、dates that are SPPI on the principal amount outstanding;or (b)It is not held within a business model whose objective is either to collect contractual cash flows,or to both collect contractual cash flows and sell;or (c)At initial recognition,it is irrevocably designated as measured at FVPL when doing

255、 so eliminates or significantly reduces a measurement or recognition inconsistency that would otherwise arise from measuring assets or liabilities or recognising the gains and losses on them on different bases.The Sub-Funds include in this category:Instruments held for trading.This category includes

256、 equity instruments which are acquired principally for the purpose of generating a profit from short-term fluctuations in price.Financial liabilities Financial liabilities measured at amortised cost This category includes all financial liabilities.The Sub-Funds include in this category management fe

257、e payable,custodian fee payable,establishment costs payable,fees payable,redemption payable,amounts due to brokers and registration fee payable.GLOBAL X EXCHANGE TRADED FUNDS SERIES OFC NOTES TO THE FINANCIAL STATEMENTS 31 March 2023 37 2.SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES(CONTINUED)(b)Finan

258、cial instruments(continued)(ii)Recognition The Sub-Funds recognise a financial asset or a financial liability when,and only when,they become a party to the contractual provisions of the instrument.Purchases and sales of financial assets at fair value through profit or loss are accounted for on the t

259、rade date basis.(iii)Initial measurement Financial assets at fair value through profit or loss are recorded in the statement of net assets at fair value.All transaction costs for such instruments are recognised directly in profit or loss.Financial assets and liabilities(other than those classified a

260、s at fair value through profit or loss)are measured initially at their fair value plus or minus any directly attributable incremental costs of acquisition or issue.(iv)Subsequent measurement After initial measurement,the Sub-Funds measure financial instruments which are classified as at FVPL at fair

261、 value.Subsequent changes in the fair values of those financial instruments are recorded in“net change in unrealised gain/loss on financial assets at FVPL”in“net gain/(loss)on financial assets at FVPL.Interest and dividends earned on these instruments are recorded separately in“interest income”and“d

262、ividend income”in the statement of profit or loss and other comprehensive income.Debt instruments,other than those classified as at FVPL,are measured at amortised cost using the effective interest method less any allowance for impairment.Gains and losses are recognised in profit or loss when the deb

263、t instruments are derecognised or impaired,as well as through the amortisation process.Financial liabilities,other than those classified as at FVPL,are measured at amortised cost using the effective interest method.Gains and losses are recognised in profit or loss when the liabilities are derecognis

264、ed,as well as through the amortisation process.The effective interest method is a method of calculating the amortised cost of a financial asset or a financial liability and of allocating and recognising the interest income or interest expense in profit or loss over the relevant period.The effective

265、interest rate is the rate that exactly discounts estimated future cash payments or receipts through the expected life of the financial asset or financial liability to the gross carrying amount of the financial asset or to the amortised cost of the financial liability.When calculating the effective i

266、nterest rate,the Sub-Funds estimate cash flows considering all contractual terms of the financial instruments,but does not consider expected credit losses.The calculation includes all fees paid or received between parties to the contract that are an integral part of the effective interest rate,trans

267、action costs and all other premiums or discounts.GLOBAL X EXCHANGE TRADED FUNDS SERIES OFC NOTES TO THE FINANCIAL STATEMENTS 31 March 2023 38 2.SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES(CONTINUED)(b)Financial instruments(continued)(v)Derecognition A financial asset is derecognised when the rights t

268、o receive cash flows from the financial asset have expired,or where the Sub-Funds have transferred their rights to receive cash flows from the financial asset,or have assumed an obligation to pay the received cash flows in full without material delay to a third party under a pass-through arrangement

269、 and either the Sub-Funds have transferred substantially all the risks and rewards of the asset or the Sub-Funds have neither transferred nor retained substantially all the risks and rewards of the financial asset,but has transferred control of the asset.When the Sub-Funds have transferred its right

270、s to receive cash flows from an asset(or has entered into a pass-through arrangement),and has neither transferred nor retained substantially all the risks and rewards of the asset nor transferred control of the asset,the asset is recognised to the extent of the Sub-Funds continuing involvement in th

271、e asset.In that case,the Sub-Funds also recognise an associated liability.The transferred asset and the associated liability are measured on a basis that reflects the rights and obligations that the Sub-Funds have retained.The Sub-Funds derecognise a financial liability when the obligation under the

272、 liability is discharged or cancelled,or expires.(c)Fair value measurement The Sub-Funds measure their investments in financial instruments at fair value at the end of each reporting period.Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly

273、transaction between market participants at the measurement date.The fair value measurement is based on the presumption that the transaction to sell the asset or transfer the liability takes place either:in the principal market for the asset or liability;or in the absence of a principal market,in the

274、 most advantageous market for the asset or liability.The principal or the most advantageous market must be accessible by the Sub-Funds.The fair value of an asset or a liability is measured using the assumptions that market participants would use when pricing the asset or liability,assuming that mark

275、et participants act in their economic best interest.The fair value for financial instruments that are listed or traded on an exchange is based on quoted last traded market prices that are within the bid-ask spread.For all other financial instruments not traded in an active market,the fair value is d

276、etermined using valuation techniques deemed to be appropriate in the circumstances.Valuation techniques include the market approach(i.e.,using recent arms length market transactions,adjusted as necessary,and reference to the current market value of another instrument that is substantially the same)a

277、nd the income approach(i.e.,discounted cash flow analysis and option pricing models making as much use of available and supportable market data as possible).GLOBAL X EXCHANGE TRADED FUNDS SERIES OFC NOTES TO THE FINANCIAL STATEMENTS 31 March 2023 39 2.SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES(CONTI

278、NUED)(c)Fair value measurement(continued)All assets and liabilities for which fair value is measured or disclosed in the financial statements are categorised within the fair value hierarchy,described as follows,based on the lowest level input that is significant to the fair value measurement as a wh

279、ole:Level 1 Quoted(unadjusted)market prices in active markets for identical assets or liabilities Level 2 Valuation techniques for which the lowest level input that is significant to the fair value measurement is directly or indirectly observable Level 3 Valuation techniques for which the lowest lev

280、el input that is significant to the fair value measurement is unobservable For assets and liabilities that are recognised in the financial statements on a recurring basis,the Sub-Funds determine whether transfers have occurred between levels in the hierarchy by re-assessing categorisation(based on t

281、he lowest level input that is significant to the fair value measurement as a whole)at the end of each reporting period.(d)Income Interest income is recognised in profit or loss on a time-proportionate basis using the effective interest method.Dividend income on equity securities is recognised on the

282、 date on which the investments are quoted ex-dividend.Dividend income on equity securities where no ex-dividend date is quoted is accounted for when the Sub-Funds right to receive payment is established.Dividend income is presented gross of any non-recoverable withholding taxes,which are disclosed s

283、eparately in profit or loss.(e)Expenses Expenses are recognised on an accrual basis.(f)Amounts due from/to brokers Amounts due from brokers represent receivables for securities sold(in a regular way transaction)that have been contracted for,but not yet delivered,on the reporting date.Refer to note 2

284、(b)for the accounting policy for financial assets measured at amortised cost for recognition and measurement.Amounts due to brokers are payables for securities purchased(in a regular way transaction)that have been contracted for,but not yet delivered,on the reporting date.Refer to note 2(b)for the a

285、ccounting policy for financial liabilities measured at amortised cost for recognition and measurement.GLOBAL X EXCHANGE TRADED FUNDS SERIES OFC NOTES TO THE FINANCIAL STATEMENTS 31 March 2023 40 2.SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES(CONTINUED)(g)Cash and cash equivalents Cash and cash equival

286、ents in the statement of net assets comprise short-term deposits in banks which are readily convertible to known amounts of cash and are subject to an insignificant risk of changes in value.For the purpose of the statement of cash flows,cash and cash equivalents consist of cash and cash equivalents

287、as defined above,net of outstanding bank overdrafts when applicable.(h)Translation of foreign currencies Functional and presentation currency Items included in the financial statements are measured using the currency of the primary economic environment in which the Sub-Funds operate(the“functional c

288、urrency”).The performance of China Clean Energy ETF,China Consumer Brand ETF,China Electric Vehicle and Battery ETF,China Robotics and AI ETF,China Semiconductor ETF,China Global Leaders ETF,China Innovator Active ETF,Asia Semiconductor ETF,China E-Commerce and Logistics ETF,China Games and Entertai

289、nment ETF and Asia Innovator Active ETF are measured and reported to the shareholders in RMB.The performance of Autonomous and Electric Vehicles ETF and FinTech ETF are measured and reported to the shareholders in USD.The Manager considers the RMB and USD as the currencies that most faithfully repre

290、sent the economic effects of the underlying transactions,events and conditions.The financial statements of China Clean Energy ETF,China Consumer Brand ETF,China Electric Vehicle and Battery ETF,China Robotics and AI ETF,China Semiconductor ETF,China Global Leaders ETF,China Innovator Active ETF,Asia

291、 Semiconductor ETF,China E-Commerce and Logistics ETF,China Games and Entertainment ETF and Asia Innovator Active ETF are presented in RMB and the financial statements of Autonomous and Electric Vehicles ETF and FinTech ETF are presented in USD respectively,which are the functional and presentation

292、currencies.Transactions and balances Transactions during the period,including purchases and sales of securities,income and expenses,are translated at the rates of exchange prevailing on the dates of the transactions.Monetary assets and liabilities denominated in foreign currencies are translated at

293、the functional currency rates of exchange ruling at the end of the reporting period.Differences arising on settlement or transaction of monetary items are recognised in the statement of profit or loss and other comprehensive income.Non-monetary items that are measured in terms of historical cost in

294、a foreign currency are translated using the exchange rates at the dates of the initial transactions.Non-monetary items measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value is determined.Foreign currency transaction gains and losses on f

295、inancial instruments classified as at FVPL are included in profit or loss in the statement of profit or loss and other comprehensive income.GLOBAL X EXCHANGE TRADED FUNDS SERIES OFC NOTES TO THE FINANCIAL STATEMENTS 31 March 2023 41 2.SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES(CONTINUED)(i)Redeemabl

296、e shares Redeemable shares are classified as an equity instrument when:(i)The redeemable shares entitle the holder to a pro-rata share of the Sub-Funds net assets in the event of the Sub-Funds liquidation;(ii)The redeemable shares are in the class of instruments that is subordinate to all other clas

297、ses of instruments;(iii)All redeemable shares in the class of instruments that is subordinate to all other classes of instruments have identical features;(iv)The redeemable shares do not include any contractual obligation to deliver cash or another financial asset other than the holders rights to a

298、pro-rata share of the Sub-Funds net assets;or(v)The total expected cash flows attributable to the redeemable shares over the life of the instrument are based substantially on profit or loss,the change in the recognised net assets or the change in the fair value of the recognised and unrecognised net

299、 assets of the Sub-Funds over the life of the instrument.In addition to the redeemable shares having all the above features,the Sub-Funds must have no other financial instrument or contract that has:(i)Total cash flows based substantially on profit or loss,the change in the recognised net assets or

300、the change in the fair value of the recognised and unrecognised net assets of the Sub-Funds;and(ii)The effect of substantially restricting or fixing the residual return to the redeemable shareholders.The Sub-Funds redeemable shares meet the definition of puttable instruments classified as equity ins

301、truments under the revised IAS 32 and are classified as equity.The Sub-Funds continuously assess the classification of the redeemable shares.If the redeemable shares cease to have all the features or meet all the conditions set out to be classified as equity,the Sub-Funds will reclassify them as fin

302、ancial liabilities and measure them at fair value at the date of reclassification,with any differences from the previous carrying amount recognised in equity.If the redeemable shares subsequently have all the features and meet the conditions to be classified as equity,the Sub-Funds will reclassify t

303、hem as equity instruments and measure them at the carrying amount of the liabilities at the date of the reclassification.Redeemable shares can be redeemed in-kind and/or in cash equal to a proportionate share of the Sub-Funds net asset value(“NAV”).The Sub-Funds net asset value per share is calculat

304、ed by dividing the net assets attributable to shareholders with the total number of outstanding shares of the respective Sub-Funds.Shares are created or redeemed in multiples of 50,000 shares for the Sub-Funds.GLOBAL X EXCHANGE TRADED FUNDS SERIES OFC NOTES TO THE FINANCIAL STATEMENTS 31 March 2023

305、42 2.SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES(CONTINUED)(j)Impairment of financial assets The Sub-Funds recognise an allowance for expected credit losses(“ECLs”)for all debt instruments not held at fair value through profit or loss.ECLs are based on the difference between the contractual cash flow

306、s due in accordance with the contract and all the cash flows that the Sub-Funds expect to receive,discounted at an approximation of the original effective interest rate.The expected cash flows will include cash flows from the sale of collateral held or other credit enhancements that are integral to

307、the contractual terms.ECLs are recognised in two stages.For credit exposures for which there has not been a significant increase in credit risk since initial recognition,ECLs are provided for credit losses that result from default events that are possible within the next 12 months(a 12-month ECL).Fo

308、r those credit exposures for which there has been a significant increase in credit risk since initial recognition,a loss allowance is required for credit losses expected over the remaining life of the exposure,irrespective of the timing of the default(a lifetime ECL).The Sub-Funds may also consider

309、a financial asset to be in default when internal or external information indicates that the Sub-Funds are unlikely to receive the outstanding contractual amounts in full before taking into account any credit enhancements held by the Sub-Funds.A financial asset is written off when there is no reasona

310、ble expectation of recovering the contractual cash flows.(k)Net change in unrealised gains or losses on financial assets at fair value through profit or loss This item includes changes in the fair value of financial assets as at fair value through profit or loss and excludes dividend income and inte

311、rest expense.Unrealised gains and losses comprise changes in the fair value of financial instruments for the period and from reversal of prior year unrealised gains and losses for financial instruments which were realised in the reporting period.GLOBAL X EXCHANGE TRADED FUNDS SERIES OFC NOTES TO THE

312、 FINANCIAL STATEMENTS 31 March 2023 43 2.SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES(CONTINUED)(l)Net realised gains or losses on disposal of financial assets Net realised gains or losses on disposal of financial assets classified as at fair value through profit or loss are calculated using the weigh

313、ted average method.They represent the difference between an instruments average cost and disposal amount.(m)Offsetting financial instruments Financial assets and financial liabilities are offset and the net amount is reported in the statement of net assets if there is a currently enforceable legal r

314、ight to offset the recognised amounts and there is an intention to settle on a net basis,or to realise the assets and settle the liabilities simultaneously.(n)Taxes In some jurisdictions,investment income and capital gains are subject to withholding tax deducted from the source of the income.The Sub

315、-Funds present the withholding tax separately from the gross investment income in profit or loss.For the purpose of the statement of cash flows,cash inflows from investments are presented net of withholding taxes,when applicable.(o)Distributions to shareholders Distributions are at the discretion of

316、 the Manager.A distribution to the Sub-Funds shareholders is accounted for as a deduction from net assets attributable to shareholders.A proposed distribution is recognised as a liability in the period in which it is approved by the Manager.The Manager of the Sub-Funds may at its discretion,pay divi

317、dend out of gross income while all or part of the fees and expenses of the relevant Sub-Funds are charged to/paid out of the capital of such Sub-Funds,resulting in an increase in distributable income for the payment of dividends by the relevant Sub-Funds.Therefore,the Sub-Funds may effectively pay d

318、ividend out of capital.GLOBAL X EXCHANGE TRADED FUNDS SERIES OFC NOTES TO THE FINANCIAL STATEMENTS 31 March 2023 44 2.SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES(CONTINUED)(p)Transaction costs Transaction costs are costs incurred to acquire financial assets or liabilities at fair value through profit

319、 or loss.They include fees and commissions paid to agents,brokers and dealers.Transaction costs,when incurred,are immediately recognised in profit or loss as an expense.(q)Related parties A party is considered to be related to the Sub-Funds if:(a)the party is a person or a close member of that perso

320、ns family and that person(i)has control or joint control over the Sub-Funds;(ii)has significant influence over the Sub-Funds;or (iii)is a member of the key management personnel of the Sub-Funds or of a parent of the Sub-Funds;or (b)the party is an entity where any of the following conditions applies

321、:(i)the entity and the Sub-Funds are members of the same group;(ii)one entity is an associate or joint venture of the other entity(or of a parent,subsidiary or fellow subsidiary of the other entity);(iii)the entity and the group are joint ventures of the same third party;(iv)one entity is a joint ve

322、nture of a third entity and the other entity is an associate of the third entity;(v)the entity is a post-employment benefit plan for the benefit of employees of either the Sub-Fund or an entity related to the Sub-Funds;(vi)the entity is controlled or jointly controlled by a person identified in(a);(

323、vii)a person identified in(a)(i)has significant influence over the entity or is a member of the key management personnel of the entity(or of a parent of the entity);and(viii)the entity,or any member of a group of which it is a part,provides key management personnel services to the Sub-Funds or to th

324、e parent of the Sub-Funds.GLOBAL X EXCHANGE TRADED FUNDS SERIES OFC NOTES TO THE FINANCIAL STATEMENTS 31 March 2023 45 3.NET ASSETS ATTRIBUTABLE TO SHAREHOLDERS AND MOVEMENT OF SHARES(CONTINUED)(a)Net assets attributable to shareholders The creation and redemption of shares of the Sub-Funds can only

325、 be facilitated by or through participating dealers.Investors other than the participating dealers make a request to create or redeem shares through a participating dealer,and if the investor is a retail investor,such request must be made through a stockbroker which has opened an account with a part

326、icipating dealer.The Company shall receive subscription proceeds from the participating dealers for the creation of shares and pay redemption proceeds for the redemption of shares to the relevant participating dealers in such form and manner as prescribed by the Instrument of Incorporation.Shares ar

327、e created or redeemed in multiples of 50,000 shares for the Sub-Funds.Subscriptions and redemptions of shares during the year/period are shown on the statement of changes in net assets attributable to shareholders.As stated in note 2(i),shares of the Sub-Funds,which are represented by assets less li

328、abilities,are classified as equity and accounted for in accordance with IFRSs(the“Accounting NAV”).For the purpose of determining the NAV per share for subscriptions and redemptions and for various fee calculations(the“Dealing NAV”),the Administrator calculates the Dealing NAV in accordance with the

329、 provisions of the Instrument of Incorporation,which may be different from the accounting policies under IFRSs.The establishment costs for establishing FinTech ETF,Autonomous and Electric Vehicles ETF and Asia Innovator Active ETF were USD43,064,USD43,064 and RMB273,037 respectively,which were fully

330、 borne by the Manager.The establishment costs paid by the Manager on behalf of the Sub-Funds which were payable to the Manager as at 31 March 2023 and 2022 are shown below.The amounts were interest-free,unsecured.Establishment costs payable As at 31 March 2023 As at 31 March 2022 China Clean Energy

331、ETF(in RMB)108,527 108,527 China Consumer Brand ETF(in RMB)36,984 36,984 China Electric Vehicle and Battery ETF(in RMB)244,068 244,068 China Robotics and AI ETF(in RMB)16,320 16,320 China Semiconductor ETF(in RMB)47,364 47,364 China Global Leaders ETF(in RMB)5,145 5,145 GLOBAL X EXCHANGE TRADED FUND

332、S SERIES OFC NOTES TO THE FINANCIAL STATEMENTS 31 March 2023 46 3.NET ASSETS ATTRIBUTABLE TO SHAREHOLDERS AND MOVEMENT OF SHARES(CONTINUED)(a)Net assets attributable to shareholders(continued)The Accounting NAV and Dealing NAV for the Sub-Funds are different as at 31 March 2023 and 2022 as shown bel

333、ow:As at 31 March 2023 As at 31 March 2022 RMB RMB China Clean Energy ETF Accounting NAV as reporting in the statement of net assets/Dealing NAV 1,283,195,710 2,465,824,183 As at 31 March 2023 As at 31 March 2022 RMB RMB China Consumer Brand ETF Accounting NAV as reporting in the statement of net assets/Dealing NAV 671,784,088 489,360,114 As at 31 March 2023 As at 31 March 2022 RMB RMB China Elect