AGXASINNOVATOR：InterimReport.pdf

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1、 INTERIM FINANCIAL STATEMENTS 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 GLOBAL X CHINA SEMICONDUCTOR ETF GLOBAL X CHINA GLOBAL LEADERS ETF GLOBAL X CHI

2、NA 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 SIX MONTHS ENDED 30 SEPTEMBER 2022 GLOBAL X ASIA INNOVATOR ACTIVE ETF GLOBAL X AUTONOMOUS AND ELECTRIC VEHICLES ETF GLOBAL X FINTECH ETF FOR THE PERI

3、OD FROM 9 DECEMBER 2021(DATE OF INCEPTION)TO 30 SEPTEMBER 2022 (SUB-FUNDS OF GLOBAL X EXCHANGE TRADED FUNDS SERIES OFC)GLOBAL X EXCHANGE TRADED FUNDS SERIES OFC Unaudited Condensed Interim Financial Statements CONTENTS Page Interim financial statements Statement of net assets(Unaudited)1-3 Statement

4、 of profit or loss and other comprehensive income(Unaudited)4-6 Statement of changes in net assets attributable to shareholders(Unaudited)7-9 Statement of cash flows(Unaudited)10-22 Notes to the financial statements(Unaudited)23-66 ESG Fund Disclosure(Unaudited)67 Investment portfolio(Unaudited)68-8

5、4 Statement of movements in investment portfolio(Unaudited)85-102 Performance record(Unaudited)103-104 Management and administration 105 IMPORTANT:Any opinion expressed herein reflects the Managers view only and is subject to change.For more information about the Global X Exchange Traded Funds Serie

6、s 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 STATEMENT OF NET ASSETS As at 30 Septe

7、mber 2022(unaudited)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 As at As at As at As at As at As at As at As at As at As at 30 September 2022 31 March 20

8、22 30 September 2022 31 March 2022 30 September 2022 31 March 2022 30 September 2022 31 March 2022 30 September 2022 31 March 2022 (unaudited)(audited)(unaudited)(audited)(unaudited)(audited)(unaudited)(audited)(unaudited)(audited)Notes RMB RMB RMB RMB RMB RMB RMB RMB RMB RMB ASSETS Financial assets

9、 at fair value through profit or loss 6(e)2,214,286,587 2,464,406,315 514,005,586 488,501,326 4,114,001,080 5,316,924,785 142,699,704 181,281,615 Dividends receivable 1,510,829 Amounts due from brokers 7 473,633 1,205,931 Bank balances 6(e)44,746,108 5,120,401 2,018,650 1,882,716 10,626,339 13,380,6

10、62 794,375 12,178,016 TOTAL ASSETS 2,261,017,157 2,469,526,716 516,024,236 490,384,042 4,124,627,419 5,330,305,447 143,494,079 194,665,562 LIABILITIES Management fee payable 6(b)4,399,366 2,887,931 934,827 627,990 8,611,398 6,097,394 287,158 251,480 Custodian fee payable 6(c)107,080 107,080 41,093 4

11、1,093 199,853 199,853 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 Administration fee payable 6(d)(i)204,996 204,995 69,861 69,861 461,018 461,018 26,115 26,115 Redemption payable 6(g)38,104,995 12,659,760 Amounts due to brokers 7 488,429

12、Registration fee payable to the Custodian 6(f)604,000 394,000 386,000 248,000 688,000 498,000 254,000 206,000 TOTAL LIABILITIES 44,017,393 3,702,533 1,468,765 1,023,928 10,204,337 7,500,333 599,942 13,176,024 EQUITY Net assets attributable to shareholders 3(a)2,216,999,764 2,465,824,183 514,555,471

13、489,360,114 4,114,423,082 5,322,805,114 142,894,137 181,489,538 TOTAL LIABILITIES AND EQUITY 2,261,017,157 2,469,526,716 516,024,236 490,384,042 4,124,627,419 5,330,305,447 143,494,079 194,665,562 The accompanying notes are an integral part of these financial statements.2 GLOBAL X EXCHANGE TRADED FU

14、NDS SERIES OFC STATEMENT OF NET ASSETS(CONTINUED)As at 30 September 2022(unaudited)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 As at As at As at As at As at As at As

15、 at As at As at As at 30 September 2022 31 March 2022 30 September 2022 31 March 2022 30 September 2022 31 March 2022 30 September 2022 31 March 2022 30 September 2022 31 March 2022 (unaudited)(audited)(unaudited)(audited)(unaudited)(audited)(unaudited)(audited)(unaudited)(audited)Notes RMB RMB RMB

16、RMB RMB RMB RMB RMB RMB RMB ASSETS Financial assets at fair value through profit or loss 6(e)578,337,257 758,963,770 46,140,070 75,771,304 183,297,612 89,577,047 71,375,006 97,370,792 24,587,978 20,545,250 Dividends receivable 96,030 175,932 193,848 171,613 Amounts due from brokers 7 10,823 38,558 B

17、ank balances 6(e)13,174,500 2,575,190 240,200 331,297 17,717,509 8,270,428 238,418 134,588 153,013 47,081 TOTAL ASSETS 591,522,580 761,577,518 46,476,300 76,102,601 201,015,121 97,847,475 71,789,356 97,699,228 24,912,604 20,592,331 LIABILITIES Management fee payable 6(b)1,209,472 922,179 99,044 91,7

18、25 453,426 140,821 142,675 111,093 43,393 24,404 Custodian fee payable 6(c)47,364 47,364 11,677 11,676 Establishment costs payable 3(a)47,364 47,364 5,145 5,145 Administration fee payable 6(d)(i)75,783 75,783 9,718 9,718 Redemption payable 6(g)10,699,320 4,539,885 Amounts due to brokers 7 1,461,541

19、188 166,161 Registration fee payable to the Custodian 6(f)528,000 354,000 134,000 66,000 252,000 96,000 54,000 42,000 24,000 18,000 TOTAL LIABILITIES 12,607,303 1,446,690 259,584 184,264 6,706,852 236,821 196,675 153,281 233,554 42,404 EQUITY Net assets attributable to shareholders 3(a)578,915,277 7

20、60,130,828 46,216,716 75,918,337 194,308,269 97,610,654 71,592,681 97,545,947 24,679,050 20,549,927 TOTAL LIABILITIES AND EQUITY 591,522,580 761,577,518 46,476,300 76,102,601 201,015,121 97,847,475 71,789,356 97,699,228 24,912,604 20,592,331 The accompanying notes are an integral part of these finan

21、cial statements.3 GLOBAL X EXCHANGE TRADED FUNDS SERIES OFC STATEMENT OF NET ASSETS(CONTINUED)As at 30 September 2022(unaudited)Global X China Games and Entertainment ETF Global X Asia Innovator Active ETF Global X Autonomous And Electric Vehicles ETF Global X Fintech ETF As at As at As at As at As

22、at 30 September 2022 31 March 2022 30 September 2022 30 September 2022 30 September 2022 (unaudited)(audited)(unaudited)(unaudited)(unaudited)Notes RMB RMB RMB USD USD ASSETS Financial assets at fair value through profit or loss 6(e)13,778,640 16,552,672 9,872,705 2,895,318 1,326,865 Dividends recei

23、vable 3,346 4,778 2,848 21 Amounts due from brokers 7 1 Bank balances 6(e)1,372,970 102,634 1,027,792 19,927 9,332 TOTAL ASSETS 15,151,610 16,658,652 10,905,275 2,918,094 1,336,218 LIABILITIES Management fee payable 6(b)25,315 18,135 23,510 5,517 2,953 Custodian fee payable 6(c)Establishment costs p

24、ayable 3(a)Administration fee payable 6(d)(i)Redemption payable 6(g)Amounts due to brokers 7 1,218,760 105,608 Registration fee payable to the Custodian 6(f)54,000 24,000 18,000 10,000 7,000 TOTAL LIABILITIES 1,298,075 42,135 147,118 15,517 9,953 EQUITY Net assets attributable to shareholders 3(a)13

25、,853,535 16,616,517 10,758,157 2,902,577 1,326,265 TOTAL LIABILITIES AND EQUITY 15,151,610 16,658,652 10,905,275 2,918,094 1,336,218 The accompanying notes are an integral part of these financial statements.4 GLOBAL X EXCHANGE TRADED FUNDS SERIES OFC STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSI

26、VE INCOME For the period ended 30 September 2022(unaudited)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 For the six months ended 30 September 2022 For the

27、 six months ended 30 September 2021 For the six months ended 30 September 2022 For the six months ended 30 September 2021 For the six months ended 30 September 2022 For the six months ended 30 September 2021 For the six months ended 30 September 2022 For the six months ended 30 September 2021 For th

28、e six months ended 30 September 2022 For the six months ended 30 September 2021 (unaudited)(unaudited)(unaudited)(unaudited)(unaudited)(unaudited)(unaudited)(unaudited)(unaudited)(unaudited)Notes HKD HKD RMB RMB RMB RMB RMB RMB RMB RMB INCOME Dividend income 30,160,053 31,512,212 8,348,529 13,607,94

29、0 19,036,688 13,294,476 1,427,228 2,430,127 Interest income 22,974 32,305 4,131 8,539 43,407 68,573 2,206 4,753 Net(loss)/gain on financial assets at fair value through profit or loss 5 (118,541,030)987,283,278 (13,511,827)(178,085,833)(494,653,516)2,667,749,953 (13,687,272)(3,025,700)Net exchange g

30、ain/(loss)192,478 152,358 98,403 (185,129)81,382 (6,362)20,598 14,228 (88,165,525)1,018,980,153 (5,060,764)(164,654,483)(475,492,039)2,681,106,640 (12,237,240)(576,592)EXPENSES Management fee 6(b)(8,368,228)(6,765,810)(1,783,151)(2,616,318)(17,141,327)(15,086,642)(569,086)(978,174)Custodian fee 6(c)

31、(606,082)(261,632)(1,132,061)(100,073)Transaction costs on financial assets at fair value through profit or loss 6(a)(2,640,997)(2,966,782)(456,474)(1,125,355)(4,153,466)(7,738,727)(168,609)(405,665)Establishment costs 3(a)Auditors remuneration 6(d)(i)(28,612)(12,746)(28,612)(13,178)Other administra

32、tion fee 6(d)(i)(1,623,844)(560,842)(3,787,260)(164,467)(11,009,225)(11,991,130)(2,239,625)(4,576,893)(21,294,793)(27,773,302)(737,695)(1,661,557)Operating(loss)/profit (99,174,750)1,006,989,023 (7,300,389)(169,231,376)(496,786,832)2,653,333,338 (12,974,935)(2,238,149)FINANCE COSTS Interest expense

33、(1,777)(143)(3,118)(124,079)(2,907)(582)(536)(Loss)/profit before tax (99,176,527)1,006,988,880 (7,303,507)(169,355,455)(496,789,739)2,653,333,338 (12,975,517)(2,238,685)Withholding tax on dividend income 9 (2,330,112)(2,204,504)(695,579)(1,096,872)(1,903,669)(1,483,683)(138,466)(243,018)(Loss)/prof

34、it after tax and total comprehensive income for the period (101,506,639)1,004,784,376 (7,999,086)(170,452,327)(498,693,408)2,651,849,655 (13,113,983)(2,481,703)The accompanying notes are an integral part of these financial statements.5 GLOBAL X EXCHANGE TRADED FUNDS SERIES OFC STATEMENT OF PROFIT OR

35、 LOSS AND OTHER COMPREHENSIVE INCOME(CONTINUED)For the period ended 30 September 2022(unaudited)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 six months ended

36、30 September 2022 For the six months ended 30 September 2021 For the six months ended 30 September 2022 For the period from 10 March 2021(date of inception)to 30 September 2021 For the six months ended 30 September 2022 For the period from 10 March 2021(date of inception)to 30 September 2021 For the

37、 six months ended 30 September 2022 For the period from 22 July 2021(date of inception)to 30 September 2021 For the six months ended 30 September 2022 For the period from 22 July 2021(date of inception)to 30 September 2021 (unaudited)(unaudited)(unaudited)(unaudited)(unaudited)(unaudited)(unaudited)

38、(unaudited)(unaudited)(unaudited)Notes RMB RMB RMB RMB RMB RMB RMB RMB RMB RMB INCOME Dividend income 5,845,531 3,978,338 1,071,728 525,277 1,364,248 235,146 1,424,951 346,818 858,977 217,630 Interest income 4,071 19,695 802 1,459 17,310 6,114 240 1,363 107 263 Net(loss)/gain on financial assets at

39、fair value through profit or loss 5(144,186,825)187,762,383 (9,418,800)(7,017,020)(30,523,021)(15,854,253)(27,292,295)(4,487,409)(697,533)(689,736)Net exchange gain/(loss)(1,251)10,561 20,366 (48,258)(191,827)(77,137)1,315 (186,100)11,719 1,585 (138,338,474)191,770,977 (8,325,904)(6,538,542)(29,333,

40、290)(15,690,130)(25,865,789)(4,325,328)173,270 (470,258)EXPENSES Management fee 6(b)(2,381,177)(2,826,206)(210,758)(255,895)(760,438)(357,831)(296,624)(120,555)(79,491)(33,236)Custodian fee 6(c)(282,442)(11,676)Transaction costs on financial assets at fair value through profit or loss 6(a)(351,342)(

41、1,931,668)(92,791)(304,198)(611,501)(291,569)(18,686)(91,741)(13,467)(42,475)Establishment costs 3(a)(423,527)Auditors remuneration 6(d)(i)(13,178)(13,178)Other administration fee 6(d)(i)(687,395)(30,324)(2,732,519)(5,740,889)(303,549)(1,038,798)(1,371,939)(649,400)(315,310)(212,296)(92,958)(75,711)

42、Operating(loss)/profit (141,070,993)186,030,088 (8,629,453)(7,577,340)(30,705,229)(16,339,530)(26,181,099)(4,537,624)80,312 (545,969)FINANCE COSTS Interest expense (61,921)(45,989)(11)(997)(616)(57)(Loss)/profit before tax (141,132,914)185,984,099 (8,629,464)(7,578,337)(30,705,229)(16,339,530)(26,18

43、1,715)(4,537,624)80,255 (545,969)Withholding tax on dividend income 9(584,554)(294,962)(58,707)(23,348)(95,568)(15,864)(256,314)(64,744)(24,821)(4,934)(Loss)/profit after tax and total comprehensive income for the period (141,717,468)185,689,137 (8,688,171)(7,601,685)(30,800,797)(16,355,394)(26,438,

44、029)(4,602,368)55,434 (550,903)The accompanying notes are an integral part of these financial statements.6 GLOBAL X EXCHANGE TRADED FUNDS SERIES OFC STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME(CONTINUED)For the period ended 30 September 2022(unaudited)Global X China Games and Entertai

45、nment ETF Global X Asia Innovator Active ETF Global X Autonomous And Electric Vehicles ETF Global X Fintech ETF For the six months ended 30 September 2022 For the period from 22 July 2021(date of inception)to 30 September 2021 For the period from 9 December 2021(date of inception)to 30 September 202

46、2 For the period from 9 December 2021(date of inception)to 30 September 2022 For the period from 9 December 2021(date of inception)to 30 September 2022 (unaudited)(unaudited)(unaudited)(unaudited)(unaudited)Notes RMB RMB RMB USD USD INCOME Dividend income 147,247 18,464 107,979 37,202 9,534 Interest

47、 income 198 302 1,218 3 3 Net(loss)/gain on financial assets at fair value through profit or loss 5 (2,841,833)(4,753,037)(6,618,906)(1,471,254)(1,592,874)Net exchange gain/(loss)(10,528)(1,262)(23,052)(3,938)(1,272)(2,704,916)(4,735,533)(6,532,761)(1,437,987)(1,584,609)EXPENSES Management fee 6(b)(

48、52,872)(25,285)(81,325)(18,443)(10,952)Custodian fee 6(c)Transaction costs on financial assets at fair value through profit or loss 6(a)(16,660)(19,363)(27,970)(3,208)(1,885)Establishment costs 3(a)Auditors remuneration 6(d)(i)Other administration fee 6(d)(i)(69,532)(44,648)(109,295)(21,651)(12,837)

49、Operating(loss)/profit (2,774,448)(4,780,181)(6,642,056)(1,459,638)(1,597,446)FINANCE COSTS Interest expense (397)(28)(9)(Loss)/profit before tax (2,774,845)(4,780,181)(6,642,056)(1,459,666)(1,597,455)Withholding tax on dividend income 9 (11,565)(738)(16,741)(7,704)(1,711)(Loss)/profit after tax and

50、 total comprehensive income for the period (2,786,410)(4,780,919)(6,658,797)(1,467,370)(1,599,166)The accompanying notes are an integral part of these financial statements.7 GLOBAL X EXCHANGE TRADED FUNDS SERIES OFC STATEMENT OF CHANGES IN NET ASSETS ATTRIBUTABLE TO SHAREHOLDERS For the period ended

51、 30 September 2022(unaudited)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 For the six months ended 30 September 2022 For the six months ended 30 September

52、 2021 For the six months ended 30 September 2022 For the six months ended 30 September 2021 For the six months ended 30 September 2022 For the six months ended 30 September 2021 For the six months ended 30 September 2022 For the six months ended 30 September 2021 For the six months ended 30 Septembe

53、r 2022 For the six months ended 30 September 2021 (unaudited)(unaudited)(unaudited)(unaudited)(unaudited)(unaudited)(unaudited)(unaudited)(unaudited)(unaudited)Notes HKD HKD RMB RMB RMB RMB RMB RMB RMB RMB Balance at the beginning of the period 2,465,824,183 2,500,291,653 489,360,114 947,269,682 5,3

54、22,805,114 4,927,784,778 181,489,538 365,319,839 Issue of shares during the period -cash creation and cash component 4 203,989,009 340,242,482 63,824,612 327,926,288 128,802,855 1,830,468,073 1,942,517 76,571,421 Redemption of shares during the period -cash redemption and cash component 4 (351,306,7

55、89)(926,894,337)(30,630,169)(96,608,539)(838,491,479)(2,866,982,315)(27,423,935)(59,959,842)Net(redemption)/issue of units (147,317,780)(586,651,855)33,194,443 231,317,749 (709,688,624)(1,036,514,242)(25,481,418)16,611,579 (Loss)/profit after tax and total comprehensive income for the period (101,50

56、6,639)1,004,784,376 (7,999,086)(170,452,327)(498,693,408)2,651,849,655 (13,113,983)(2,481,703)Balance at the end of the period 2,216,999,764 2,918,424,174 514,555,471 1,008,135,104 4,114,423,082 6,543,120,191 142,894,137 379,449,715 Number of shares in issue at beginning of period 3(b)22,050,000 28,

57、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 period(shares)3(b)1,700,000 2,800,000 1,300,000 4,900,000 1,100,000 13,700,000 50,000 1,400,000 Redemption of shares during the period(shares)3(b)(3,150,000)(8,650,000)(650,000)(1,600,000)(6,500,000)(2

58、1,850,000)(650,000)(1,150,000)Number of shares in issue at end of period 3(b)20,600,000 22,900,000 11,500,000 17,200,000 39,450,000 44,250,000 3,700,000 7,350,000 Net asset value per share 3(b)107.6213 127.4421 44.7440 58.6125 104.2946 147.8671 38.6200 51.6258 The accompanying notes are an integral

59、part of these financial statements.8 GLOBAL X EXCHANGE TRADED FUNDS SERIES OFC STATEMENT OF CHANGES IN NET ASSETS ATTRIBUTABLE TO SHAREHOLDERS(CONTINUED)For the period ended 30 September 2022(unaudited)Global X China Semiconductor ETF Global X China Global Leaders ETF Global X China Innovator Active

60、 ETF Global X Asia Semiconductor ETF Global X China E-Commerce and Logistics ETF For the six months ended 30 September 2022 For the six months ended 30 September 2021 For the six months ended 30 September 2022 For the period from 10 March 2021(date of inception)to 30 September 2021 For the six month

61、s ended 30 September 2022 For the period from 10 March 2021(date of inception)to 30 September 2021 For the six months ended 30 September 2022 For the period from 22 July 2021(date of inception)to 30 September 2021 For the six months ended 30 September 2022 For the period from 22 July 2021(date of in

62、ception)to 30 September 2021 (unaudited)(unaudited)(unaudited)(unaudited)(unaudited)(unaudited)(unaudited)(unaudited)(unaudited)(unaudited)Notes RMB RMB RMB RMB RMB RMB RMB RMB RMB RMB Balance at the beginning of the period 760,130,828 1,017,456,776 75,918,337 97,610,654 97,545,947 20,549,927 Issue

63、of shares during the period -cash creation and cash component 4 45,912,849 516,507,916 6,173,422 162,182,550 256,571,220 177,072,789 4,407,203 120,751,285 4,073,689 29,686,885 Redemption of shares during the period -cash redemption and cash component 4(85,410,932)(590,089,396)(27,186,872)(28,071,514

64、)(129,072,808)(10,084,879)(3,922,440)(2,563,343)Net(redemption)/issue of units (39,498,083)(73,581,480)(21,013,450)134,111,036 127,498,412 166,987,910 484,763 120,751,285 4,073,689 27,123,542 (Loss)/profit after tax and total comprehensive income for the period (141,717,468)185,689,137 (8,688,171)(7

65、,601,685)(30,800,797)(16,355,394)(26,438,029)(4,602,368)55,434 (550,903)Balance at the end of the period 578,915,277 1,129,564,433 46,216,716 126,509,351 194,308,269 150,632,516 71,592,681 116,148,917 24,679,050 26,572,639 Number of shares in issue at beginning of period 3(b)17,650,000 23,650,000 1,

66、800,000 2,850,000 2,150,000 550,000 Issue of shares during the period(shares)3(b)1,100,000 8,850,000 150,000 3,050,000 7,600,000 3,500,000 100,000 2,350,000 100,000 600,000 Redemption of shares during the period(shares)3(b)(2,200,000)(10,850,000)(650,000)(550,000)(3,900,000)(200,000)(100,000)(50,000

67、)Number of shares in issue at end of period 3(b)16,550,000 21,650,000 1,300,000 2,500,000 6,550,000 3,300,000 2,150,000 2,350,000 650,000 550,000 Net asset value per share 3(b)34.9798 52.1739 35.5513 50.6037 29.6654 45.6462 33.2989 49.4251 37.9678 48.3139 The accompanying notes are an integral part

68、of these financial statements.9 GLOBAL X EXCHANGE TRADED FUNDS SERIES OFC STATEMENT OF CHANGES IN NET ASSETS ATTRIBUTABLE TO SHAREHOLDERS(CONTINUED)For the period ended 30 September 2022(unaudited)Global X China Games and Entertainment ETF Global X Asia Innovator Active ETF Global X Autonomous And E

69、lectric Vehicles ETF Global X Fintech ETF For the six months ended 30 September 2022 For the period from 22 July 2021(date of inception)to 30 September 2021 For the period from 9 December 2021(date of inception)to 30 September 2022 For the period from 9 December 2021(date of inception)to 30 Septembe

70、r 2021 For the period from 9 December 2021(date of inception)to 30 September 2021 (unaudited)(unaudited)(unaudited)(unaudited)(unaudited)Notes RMB RMB RMB USD USD Balance at the beginning of the period 16,616,517 Issue of shares during the period -cash creation and cash component 4 5,663,607 24,258,

71、558 17,416,954 5,026,438 3,315,112 Redemption of shares during the period -cash redemption and cash component 4 (5,640,179)(656,491)(389,681)Net(redemption)/issue of units 23,428 24,258,558 17,416,954 4,369,947 2,925,431 (Loss)/profit after tax and total comprehensive income for the period (2,786,41

72、0)(4,780,919)(6,658,797)(1,467,370)(1,599,166)Balance at the end of the period 13,853,535 19,477,639 10,758,157 2,902,577 1,326,265 Number of shares in issue at beginning of period 3(b)550,000 Issue of shares during the period(shares)3(b)200,000 500,000 350,000 650,000 450,000 Redemption of shares d

73、uring the period(shares)3(b)(200,000)(100,000)(100,000)Number of shares in issue at end of period 3(b)550,000 500,000 350,000 550,000 350,000 Net asset value per share 3(b)25.1882 38.9553 30.7376 5.2774 3.7893 The accompanying notes are an integral part of these financial statements.10 GLOBAL X EXCH

74、ANGE TRADED FUNDS SERIES OFC STATEMENT OF CASH FLOWS For the period ended 30 September 2022(unaudited)Global X China Clean Energy ETF For the six months ended 30 September 2022 For the six months ended 30 September 2021 (unaudited)(unaudited)Note RMB RMB CASH FLOWS FROM OPERATING ACTIVITIES (Loss)/p

75、rofit before tax (99,176,527)1,006,988,880 Adjustments for:Dividend income (30,160,053)(31,512,212)Interest income (22,974)(32,305)Interest expense 1,777 143 (129,357,777)975,444,506 Decrease/(increase)in financial assets at fair value through profit or loss 250,119,728 (417,429,764)Increase in amou

76、nts due from brokers (473,633)(885,418)Increase in management fee payable 1,511,435 2,491,688 Increase in custodian fee payable 220,169 Increase in establishment costs payable 117,597 Increase in administration fee payable 1 423,586 Increase/(decrease)in amounts due to brokers 488,429 (3,093,633)Inc

77、rease in registration fee payable to the Custodian 210,000 154,000 Cash generated from operations 122,498,183 557,442,731 Dividends received,net of withholding tax 26,319,112 26,835,864 Interest received 22,974 32,305 Interest paid (1,777)(143)Net cash flows generated from operating activities 148,8

78、38,492 584,310,757 CASH FLOWS FROM FINANCING ACTIVITIES Cash received from issue of shares 203,989,009 340,242,482 Cash paid on redemption of shares (313,201,794)(907,726,532)Net cash flows used in financing activities (109,212,785)(567,484,050)NET INCREASE IN CASH AND CASH EQUIVALENTS 39,625,707 16

79、,826,707 Cash and cash equivalents at the beginning of the period 5,120,401 7,773,390 CASH AND CASH EQUIVALENTS AT THE END OF THE PERIOD 44,746,108 24,600,097 ANALYSIS OF BALANCES OF CASH AND CASH EQUIVALENTS Bank balances 6(e)44,746,108 24,600,097 The accompanying notes are an integral part of thes

80、e financial statements.11 GLOBAL X EXCHANGE TRADED FUNDS SERIES OFC STATEMENT OF CASH FLOWS(CONTINUED)For the period ended 30 September 2022(unaudited)Global X China Consumer Brand ETF For the six months ended 30 September 2022 For the six months ended 30 September 2021 (unaudited)(unaudited)Note RM

81、B RMB CASH FLOWS FROM OPERATING ACTIVITIES Loss before tax (7,303,507)(169,355,455)Adjustments for:Dividend income (8,348,529)(13,607,940)Interest income (4,131)(8,539)Interest expense 3,118 124,079 (15,653,049)(182,847,855)Increase in financial assets at fair value through profit or loss (25,504,26

82、0)(63,186,679)Increase in amounts due from brokers (24,400)Increase in management fee payable 306,837 924,722 Increase in custodian fee payable 92,472 Decrease in establishment costs payable (23,429)Increase in administration fee payable 157,201 Increase in amounts due to brokers 2,443,542 Increase

83、in registration fee payable to the Custodian 138,000 60,000 Cash used in operations (40,712,472)(242,404,426)Dividends received,net of withholding tax 7,652,950 12,302,571 Interest received 4,131 8,539 Interest paid (3,118)(124,079)Net cash flows used in operating activities (33,058,509)(230,217,395

84、)CASH FLOWS FROM FINANCING ACTIVITIES Cash received from issue of shares 63,824,612 327,926,288 Cash paid on redemption of shares (30,630,169)(94,164,619)Net cash flows generated from financing activities 33,194,443 233,761,669 NET INCREASE IN CASH AND CASH EQUIVALENTS 135,934 3,544,274 Cash and cas

85、h equivalents at the beginning of the period 1,882,716 9,117,836 CASH AND CASH EQUIVALENTS AT THE END OF THE PERIOD 2,018,650 12,662,110 ANALYSIS OF BALANCES OF CASH AND CASH EQUIVALENTS Bank balances 6(e)2,018,650 12,662,110 The accompanying notes are an integral part of these financial statements.

86、12 GLOBAL X EXCHANGE TRADED FUNDS SERIES OFC STATEMENT OF CASH FLOWS(CONTINUED)For the period ended 30 September 2022(unaudited)Global X China Electric Vehicle and Battery ETF For the six months ended 30 September 2022 For the six months ended 30 September 2021 (unaudited)(unaudited)Note RMB RMB CAS

87、H FLOWS FROM OPERATING ACTIVITIES (Loss)/profit before tax (496,789,739)2,653,333,338 Adjustments for:Dividend income (19,036,688)(13,294,476)Interest income (43,407)(68,573)Interest expense 2,907 (515,866,927)2,639,970,289 Decrease/(increase)in financial assets at fair value through profit or loss

88、1,202,923,705 (1,606,559,362)Decrease in amounts due from brokers 45 Increase in management fee payable 2,514,004 5,845,090 Increase in custodian fee payable 423,625 Increase in establishment costs payable 419,404 Increase in administration fee payable 993,665 Increase in amounts due to brokers 800,

89、522 Increase in registration fee payable to the Custodian 190,000 302,000 Cash generated from operations 689,760,782 1,042,195,278 Dividends received,net of withholding tax 17,133,019 11,810,793 Interest received 43,407 68,573 Interest paid (2,907)Net cash flows generated from operating activities 7

90、06,934,301 1,054,074,644 CASH FLOWS FROM FINANCING ACTIVITIES Cash received from issue of shares 128,802,855 1,830,468,073 Cash paid on redemption of shares (838,491,479)(2,899,892,150)Net cash flows used in financing activities (709,688,624)(1,069,424,077)NET DECREASE IN CASH AND CASH EQUIVALENTS (

91、2,754,323)(15,349,433)Cash and cash equivalents at the beginning of the period 13,380,662 40,597,958 CASH AND CASH EQUIVALENTS AT THE END OF THE PERIOD 10,626,339 25,248,525 ANALYSIS OF BALANCES OF CASH AND CASH EQUIVALENTS Bank balances 6(e)10,626,339 25,248,525 The accompanying notes are an integr

92、al part of these financial statements.13 GLOBAL X EXCHANGE TRADED FUNDS SERIES OFC STATEMENT OF CASH FLOWS(CONTINUED)For the period ended 30 September 2022(unaudited)Global X China Robotics and AI ETF For the six months ended 30 September 2022 For the six months ended 30 September 2021 (unaudited)(u

93、naudited)Note RMB RMB CASH FLOWS FROM OPERATING ACTIVITIES Loss before tax (12,975,517)(2,238,685)Adjustments for:Dividend income (1,427,228)(2,430,127)Interest income (2,206)(4,753)Interest expense 582 536 (14,404,369)(4,673,029)Decrease/(increase)in financial assets at fair value through profit or

94、 loss 38,581,911 (15,652,077)Decrease/(increase)in amounts due from brokers 1,205,931 (615,075)Increase in management fee payable 35,678 350,885 Increase in custodian fee payable 33,970 Decrease in establishment costs payable (41,592)Increase in administration fee payable 56,142 Decrease in amounts

95、due to brokers (703,373)Increase in registration fee payable to the Custodian 48,000 68,000 Cash generated from/(used in)operations 25,467,151 (21,176,149)Dividends received,net of withholding tax 1,288,762 2,187,109 Interest received 2,206 4,753 Interest paid (582)(536)Net cash flows generated from

96、/(used in)operating activities 26,757,537 (18,984,823)CASH FLOWS FROM FINANCING ACTIVITIES Cash received from issue of shares 1,942,517 76,571,421 Cash paid on redemption of shares (40,083,695)(57,489,327)Net cash flows(used in)/generated from financing activities (38,141,178)19,082,094 NET(DECREASE

97、)/INCREASE IN CASH AND CASH EQUIVALENTS (11,383,641)97,271 Cash and cash equivalents at the beginning of the period 12,178,016 10,344,430 CASH AND CASH EQUIVALENTS AT THE END OF THE PERIOD 794,375 10,441,701 ANALYSIS OF BALANCES OF CASH AND CASH EQUIVALENTS Bank balances 6(e)794,375 10,441,701 The a

98、ccompanying notes are an integral part of these financial statements.14 GLOBAL X EXCHANGE TRADED FUNDS SERIES OFC STATEMENT OF CASH FLOWS(CONTINUED)For the period ended 30 September 2022(unaudited)Global X China Semiconductor ETF For the six months ended 30 September 2022 For the six months ended 30

99、 September 2021 (unaudited)(unaudited)Note RMB RMB CASH FLOWS FROM OPERATING ACTIVITIES (Loss)/profit before tax (141,132,914)185,984,099 Adjustments for:Dividend income (5,845,531)(3,978,338)Interest income (4,071)(19,695)Interest expense 61,921 45,989 (146,920,595)182,032,055 Decrease/(increase)in

100、 financial assets at fair value through profit or loss 180,626,513 (114,807,052)Decrease in amounts due from brokers 27,735 1,517,612 Increase in management fee payable 287,293 1,014,602 Increase in custodian fee payable 101,282 Increase in establishment costs payable 67,219 Increase in administrati

101、on fee payable 162,337 Increase in amounts due to brokers 550,421 Increase in registration fee payable to the Custodian 174,000 280,000 Cash generated from operations 34,194,946 70,918,476 Dividends received,net of withholding tax 5,260,977 3,683,376 Interest received 4,071 19,695 Interest paid (61,

102、921)(45,989)Net cash flows generated from operating activities 39,398,073 74,575,558 CASH FLOWS FROM FINANCING ACTIVITIES Cash received from issue of shares 45,912,849 516,507,916 Cash paid on redemption of shares (74,711,612)(569,126,076)Net cash flows used in financing activities (28,798,763)(52,6

103、18,160)NET INCREASE IN CASH AND CASH EQUIVALENTS 10,599,310 21,957,398 Cash and cash equivalents at the beginning of the period 2,575,190 3,153,345 CASH AND CASH EQUIVALENTS AT THE END OF THE PERIOD 13,174,500 25,110,743 ANALYSIS OF BALANCES OF CASH AND CASH EQUIVALENTS Bank balances 6(e)13,174,500

104、25,110,743 The accompanying notes are an integral part of these financial statements.15 GLOBAL X EXCHANGE TRADED FUNDS SERIES OFC STATEMENT OF CASH FLOWS(CONTINUED)For the period ended 30 September 2022(unaudited)Global X China Global Leaders ETF For the six months ended 30 September 2022 For the pe

105、riod from 10 March 2021(date of inception)to 30 September 2021 (unaudited)(unaudited)Note RMB RMB CASH FLOWS FROM OPERATING ACTIVITIES Loss before tax (8,629,464)(7,578,337)Adjustments for:Dividend income (1,071,728)(525,277)Interest income (802)(1,459)Interest expense 11 997 (9,701,983)(8,104,076)D

106、ecrease/(increase)in financial assets at fair value through profit or loss 29,631,234 (126,271,906)Increase in amounts due from brokers (2,823,940)Increase in management fee payable 7,319 173,885 Increase in custodian fee payable 1 11,676 Increase in establishment costs payable 416,146 Increase in a

107、dministration fee payable 29,561 Increase in registration fee payable to the Custodian 68,000 48,000 Cash generated from/(used in)operations 20,004,571 (136,520,654)Dividends received,net of withholding tax 916,991 501,929 Interest received 802 1,459 Interest paid (11)(997)Net cash flows generated f

108、rom/(used in)operating activities 20,922,353 (136,018,263)CASH FLOWS FROM FINANCING ACTIVITIES Cash received from issue of shares 6,173,422 162,182,550 Cash paid on redemption of shares (27,186,872)(17,945,504)Net cash flows(used in)/generated from financing activities (21,013,450)144,237,046 NET(DE

109、CREASE)/INCREASE IN CASH AND CASH EQUIVALENTS (91,097)8,218,783 Cash and cash equivalents at the beginning of the period 331,297 CASH AND CASH EQUIVALENTS AT THE END OF THE PERIOD 240,200 8,218,783 ANALYSIS OF BALANCES OF CASH AND CASH EQUIVALENTS Bank balances 6(e)240,200 8,218,783 The accompanying

110、 notes are an integral part of these financial statements.16 GLOBAL X EXCHANGE TRADED FUNDS SERIES OFC STATEMENT OF CASH FLOWS(CONTINUED)For the period ended 30 September 2022(unaudited)Global X China Innovator Active ETF For the six months ended 30 September 2022 For the period from 10 March 2021(d

111、ate of inception)to 30 September 2021 (unaudited)(unaudited)Note RMB RMB CASH FLOWS FROM OPERATING ACTIVITIES Loss before tax (30,705,229)(16,339,530)Adjustments for:Dividend income (1,364,248)(235,146)Interest income (17,310)(6,114)(32,086,787)(16,580,790)Increase in financial assets at fair value

112、through profit or loss (93,720,565)(138,028,185)Increase in amounts due from brokers (18,334)Increase in management fee payable 312,605 238,842 Increase in amounts due to brokers 1,461,541 1,475,100 Increase in registration fee payable to the Custodian 156,000 132,000 Cash used in operations (123,87

113、7,206)(152,781,367)Dividends received,net of withholding tax 1,268,680 208,852 Interest received 17,310 6,114 Net cash flows used in operating activities (122,591,216)(152,566,401)CASH FLOWS FROM FINANCING ACTIVITIES Cash received from issue of shares 256,571,220 177,072,789 Cash paid on redemption

114、of shares (124,532,923)(10,084,879)Net cash flows generated from financing activities 132,038,297 166,987,910 NET INCREASE IN CASH AND CASH EQUIVALENTS 9,447,081 14,421,509 Cash and cash equivalents at the beginning of the period 8,270,428 CASH AND CASH EQUIVALENTS AT THE END OF THE PERIOD 17,717,50

115、9 14,421,509 ANALYSIS OF BALANCES OF CASH AND CASH EQUIVALENTS Bank balances 6(e)17,717,509 14,421,509 The accompanying notes are an integral part of these financial statements.17 GLOBAL X EXCHANGE TRADED FUNDS SERIES OFC STATEMENT OF CASH FLOWS(CONTINUED)For the period ended 30 September 2022(unaud

116、ited)Global X Asia Semiconductor ETF For the six months ended 30 September 2022 For the period from 22 July 2021(date of inception)to 30 September 2021 (unaudited)(unaudited)Note RMB RMB CASH FLOWS FROM OPERATING ACTIVITIES Loss before tax (26,181,715)(4,537,624)Adjustments for:Dividend income (1,42

117、4,951)(346,818)Interest income (240)(1,363)Interest expense 616 (27,606,290)(4,885,805)Decrease/(increase)in financial assets at fair value through profit or loss 25,995,786 (115,681,536)Increase in management fee payable 31,582 120,555 Decrease in amounts due to brokers (188)Increase in registratio

118、n fee payable to the Custodian 12,000 132,000 Cash used in operations (1,567,110)(120,314,786)Dividends received,net of withholding tax 1,186,553 126,318 Interest received 240 1,363 Interest paid (616)Net cash flows used in operating activities (380,933)(120,187,105)CASH FLOWS FROM FINANCING ACTIVIT

119、IES Cash received from issue of shares 4,407,203 120,751,285 Cash paid on redemption of units (3,922,440)Net cash flows generated from financing activities 484,763 120,751,285 NET INCREASE IN CASH AND CASH EQUIVALENTS 103,830 564,180 Cash and cash equivalents at the beginning of the period 134,588 C

120、ASH AND CASH EQUIVALENTS AT THE END OF THE PERIOD 238,418 564,180 ANALYSIS OF BALANCES OF CASH AND CASH EQUIVALENTS Bank balances 6(e)238,418 564,180 The accompanying notes are an integral part of these financial statements.18 GLOBAL X EXCHANGE TRADED FUNDS SERIES OFC STATEMENT OF CASH FLOWS(CONTINU

121、ED)For the period ended 30 September 2022(unaudited)Global X China E-Commerce and Logistics ETF For the six months ended 30 September 2022 For the period from 22 July 2021(date of inception)to 30 September 2021 (unaudited)(unaudited)Note RMB RMB CASH FLOWS FROM OPERATING ACTIVITIES Profit/(loss)befo

122、re tax 80,255 (545,969)Adjustments for:Dividend income (858,977)(217,630)Interest income (107)(263)Interest expense 57 (778,772)(763,862)Increase in financial assets at fair value through profit or loss (4,042,728)(26,497,351)Increase in amounts due from brokers (46,768)Increase in management fee pa

123、yable 18,989 33,236 Increase in amounts due to brokers 166,161 Increase in registration fee payable to the Custodian 6,000 42,000 Cash used in operations (4,630,350)(27,232,745)Dividends received,net of withholding tax 662,543 105,099 Interest received 107 263 Interest paid (57)Net cash flows used i

124、n operating activities (3,967,757)(27,127,383)CASH FLOWS FROM FINANCING ACTIVITIES Cash received from issue of shares 4,073,689 29,686,885 Cash paid on redemption of shares (2,563,343)Net cash flows generated from financing activities 4,073,689 27,123,542 NET INCREASE/(DECREASE)IN CASH AND CASH EQUI

125、VALENTS 105,932 (3,841)Cash and cash equivalents at the beginning of the period 47,081 CASH AND CASH EQUIVALENTS AT THE END OF THE PERIOD 153,013 (3,841)ANALYSIS OF BALANCES OF CASH AND CASH EQUIVALENTS Bank balances 6(e)153,013 (3,841)The accompanying notes are an integral part of these financial s

126、tatements.19 GLOBAL X EXCHANGE TRADED FUNDS SERIES OFC STATEMENT OF CASH FLOWS(CONTINUED)For the period ended 30 September 2022(unaudited)Global X China Games and Entertainment ETF For the six months ended 30 September 2022 For the period from 22 July 2021(date of inception)to 30 September 2021 (una

127、udited)(unaudited)Note RMB RMB CASH FLOWS FROM OPERATING ACTIVITIES Loss before tax (2,774,845)(4,780,181)Adjustments for:Dividend income (147,247)(18,464)Interest income (198)(302)Interest expense 397 (2,921,893)(4,798,947)Decrease/(increase)in financial assets at fair value through profit or loss

128、2,774,032 (19,367,003)Increase in management fee payable 7,180 25,284 Increase in amounts due to brokers 1,218,760 Increase in registration fee payable to the Custodian 30,000 24,000 Cash generated from/(used in)operations 1,108,079 (24,116,666)Dividends received,net of withholding tax 139,028 17,72

129、6 Interest received 198 302 Interest paid (397)Net cash flows generated from/(used in)operating activities 1,246,908 (24,098,638)CASH FLOWS FROM FINANCING ACTIVITIES Cash received from issue of shares 5,663,607 24,258,558 Cash paid on redemption of units (5,640,179)Net cash flows generated from fina

130、ncing activities 23,428 24,258,558 NET INCREASE IN CASH AND CASH EQUIVALENTS 1,270,336 159,920 Cash and cash equivalents at the beginning of the period 102,634 CASH AND CASH EQUIVALENTS AT THE END OF THE PERIOD 1,372,970 159,920 ANALYSIS OF BALANCES OF CASH AND CASH EQUIVALENTS Bank balances 6(e)1,3

131、72,970 159,920 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 period ended 30 September 2022(unaudited)Global X Asia Innovator Active ETF For the period from 9 December 2021(date of ince

132、ption)to 30 September 2022 (unaudited)Note RMB CASH FLOWS FROM OPERATING ACTIVITIES Loss before tax (6,642,056)Adjustments for:Dividend income (107,979)Interest income (1,218)(6,751,253)Increase in financial assets at fair value through profit or loss (9,872,705)Increase in management fee payable 23

133、,510 Increase in amounts due to brokers 105,608 Increase in registration fee payable to the Custodian 18,000 Cash used in operations (16,476,840)Dividends received,net of withholding tax 86,460 Interest received 1,218 Net cash flows used in operating activities (16,389,162)CASH FLOWS FROM FINANCING

134、ACTIVITY Cash received from issue of shares 17,416,954 Net cash flows generated from financing activity 17,416,954 NET INCREASE IN CASH AND CASH EQUIVALENTS 1,027,792 Cash and cash equivalents at the beginning of the period CASH AND CASH EQUIVALENTS AT THE END OF THE PERIOD 1,027,792 ANALYSIS OF BAL

135、ANCES OF CASH AND CASH EQUIVALENTS Bank balances 6(e)1,027,792 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 period ended 30 September 2022(unaudited)Global X Autonomous and Electric Ve

136、hicles ETF For the period from 9 December 2021(date of inception)to 30 September 2022 (unaudited)Note USD CASH FLOWS FROM OPERATING ACTIVITIES Loss before tax (1,459,666)Adjustments for:Dividend income (37,202)Interest income (3)Interest expense 28 (1,496,843)Increase in financial assets at fair val

137、ue through profit or loss (2,895,318)Increase in amounts due from brokers (1)Increase in management fee payable 5,517 Increase in registration fee payable to the Custodian 10,000 Cash used in operations (4,376,645)Dividends received,net of withholding tax 26,650 Interest received 3 Interest paid (28

138、)Net cash flows used in operating activities (4,350,020)CASH FLOWS FROM FINANCING ACTIVITIES Cash received from issue of shares 5,026,438 Cash paid on redemption of units (656,491)Net cash flows generated from financing activities 4,369,947 NET INCREASE IN CASH AND CASH EQUIVALENTS 19,927 Cash and c

139、ash equivalents at the beginning of the period CASH AND CASH EQUIVALENTS AT THE END OF THE PERIOD 19,927 ANALYSIS OF BALANCES OF CASH AND CASH EQUIVALENTS Bank balances 6(e)19,927 The accompanying notes are an integral part of these financial statements 22 GLOBAL X EXCHANGE TRADED FUNDS SERIES OFC S

140、TATEMENT OF CASH FLOWS(CONTINUED)For the period ended 30 September 2022(unaudited)Global X Fintech ETF For the period from 9 December 2021(date of inception)to 30 September 2022 (unaudited)Note USD CASH FLOWS FROM OPERATING ACTIVITIES Loss before tax (1,597,455)Adjustments for:Dividend income (9,534

141、)Interest income (3)Interest expense 9 (1,606,983)Increase in financial assets at fair value through profit or loss (1,326,865)Increase in management fee payable 2,953 Increase in registration fee payable to the Custodian 7,000 Cash used in operations (2,923,895)Dividends received,net of withholding

142、 tax 7,802 Interest received 3 Interest paid (9)Net cash flows used in operating activities (2,916,099)CASH FLOWS FROM FINANCING ACTIVITIES Cash received from issue of shares 3,315,112 Cash paid on redemption of units (389,681)Net cash flows generated from financing activities 2,925,431 NET INCREASE

143、 IN CASH AND CASH EQUIVALENTS 9,332 Cash and cash equivalents at the beginning of the period CASH AND CASH EQUIVALENTS AT THE END OF THE PERIOD 9,332 ANALYSIS OF BALANCES OF CASH AND CASH EQUIVALENTS Bank balances 6(e)9,332 The accompanying notes are an integral part of these financial statements.GL

144、OBAL X EXCHANGE TRADED FUNDS SERIES OFC NOTES TO THE FINANCIAL STATEMENTS 30 September 2022 23 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

145、incorporated in Hong Kong under the Securities and Futures Ordinance(Cap.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 30 September 2022,the

146、 Company has thirteen sub-funds,each a separate sub-fund of the Company,which 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

147、 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,Global X China Games and Entertainment ETF,Glo

148、bal X Asia Innovator Active ETF,Global X Autonomous and E Vehicle ETF and Global X Fintech 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)

149、with details below:Name of Sub-Funds Listing date on the SEHK Global 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”

150、)17 January 2020 Global X China Robotics and AI ETF(“China Robotics 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 Activ

151、e ETF”)11 March 2021 Global X Asia Semiconductor ETF(“Asia Semiconductor 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 Asia Innovator

152、Active ETF(“Asia Innovator Active ETF”)10 December 2021 Global X Autonomous and Electric Vehicles ETF(“Autonomous and Electric Vehicles ETF”)10 December 2021 Global X Fintech ETF(“Fintech ETF”)10 December 2021 The Manager is responsible for the preparation of the financial statements.The first repor

153、ting period for Asia Innovator Active ETF,Autonomous and Electric Vehicles ETF and Fintech ETF will cover for the period from 9 December 2021(date of inception)to 31 March 2023 then ended.GLOBAL X EXCHANGE TRADED FUNDS SERIES OFC NOTES TO THE FINANCIAL STATEMENTS 30 September 2022 24 1.GENERAL INFOR

154、MATION(CONTINUED)China Clean Energy ETF The objective of China Clean Energy ETF(United States dollar counter 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 Chi

155、na Clean Energy Index Net Total Return by investing all,or substantially all,of the assets of China Clean 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

156、 counter stock code:9806,Hong Kong dollar counter stock code:2806)is to provide investment results that,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 Chin

157、a Consumer Brand ETF in index securities in substantially the same weightings as constituted in the underlying 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

158、 to provide investment results that,before deduction of fees and expenses,closely correspond to the performance 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

159、 in substantially the same weightings as constituted in the underlying index.China Robotics and AI ETF 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 e

160、xpenses,closely correspond to the performance of the FactSet China Robotics and Artificial Intelligence 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 Semicon

161、ductor ETF The objective of China Semiconductor ETF(United States dollar counter stock code:9191,Hong Kong 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 inve

162、sting all,or substantially all,of the assets of China Semiconductor ETF in index securities in substantially the same weightings as constituted in the underlying index.China Global Leaders ETF The objective of China Global Leaders ETF(Hong Kong dollar counter stock code:3050)is to provide investment

163、 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 constituted in the underlyin

164、g index.GLOBAL X EXCHANGE TRADED FUNDS SERIES OFC NOTES TO THE FINANCIAL STATEMENTS 30 September 2022 25 1.GENERAL INFORMATION(CONTINUED)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

165、 investing(i.e.at least 70%of its net asset value)in companies which are headquartered or incorporated in Mainland 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 A

166、sia Semiconductor ETF(Hong Kong dollar counter stock code:3119)is to provide investment results that,before 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 in

167、dex securities in substantially the same weightings as constituted in the underlying index.China E-Commerce 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,close

168、ly correspond to the performance of the FactSet China E-commerce and Logistics Index by investing all,or substantially 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

169、 ETF The objective of China Games and Entertainment ETF(Hong Kong dollar counter stock code:3117)is to provide 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,

170、of the assets of China Games and Entertainment 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 by p

171、rimarily 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 produ

172、cts and/or services(“Innovative Business”).Autonomous and Electric Vehicles ETF The 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 Sola

173、ctive Autonomous and Electric Vehicles Index by investing all,or substantially all,of the assets of Autonomous and electric Vehicles ETF in index securities in substantially the same weightings as constituted in the underlying index.Fintech ETF The objective of Fintech ETF(Hong Kong dollar counter s

174、tock code:3185)is to provide investment results that,before deduction 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 constit

175、uted in the underlying index.GLOBAL X EXCHANGE TRADED FUNDS SERIES OFC NOTES TO THE FINANCIAL STATEMENTS 30 September 2022 26 2.SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The condensed interim financial statements are unaudited and are prepared in accordance with International Accounting Standard(“I

176、AS”)34 Interim Financial Reporting,the relevant disclosure provisions in the Instrument of Incorporation dated on 13 December 2019(the“Instrument of Incorporation”),the Code on Open-Ended Fund Companies of the SFC(the“OFC Code”)and the relevant disclosure provisions specified in Appendix E of the Co

177、de on Unit Trusts and Mutual Funds of the SFC(the“UT Code”).The unaudited condensed interim financial statements do not include all the information and disclosures required in the annual financial statements.The principal accounting policies applied in the preparation of these financial statements a

178、re set out below.These policies have been consistently 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 Internat

179、ional Accounting Standards Board(“IASB”),and interpretations issued by the International Financial Reporting Interpretations Committee of the IASB,the relevant disclosure provisions in the Instrument of Incorporation,the OFC Code and the relevant disclosure provisions specified in Appendix E of the

180、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 Energy ETF,Chi

181、na 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 United Stat

182、es 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.Asia Innovator Active ETF,Autonomous and Electric Vehicles ETF and Fintech ETF have adopted for the first time all the applicable a

183、nd effective IFRSs.(a)(ii)Significant accounting judgements,estimates and assumptions The preparation of financial statements,in conformity with IFRSs,requires the Manager to make judgements,estimates and assumptions that affect the application of accounting policies and the reported amounts recogni

184、sed in the financial statements and disclosure of contingent liabilities.The estimates and associated assumptions are based on historical 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

185、 carrying values of assets and liabilities that are not readily apparent from other sources.Actual results may differ from these estimates.GLOBAL X EXCHANGE TRADED FUNDS SERIES OFC NOTES TO THE FINANCIAL STATEMENTS 30 September 2022 27 2.SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES(CONTINUED)(a)(iii)C

186、hanges in accounting policies and disclosures There are no standards,amendments to standards or interpretations that are effective for annual periods beginning on 1 April 2022/9 December 2021(date of inception for Global X Asia Innovator Active ETF,Global X Autonomous and Electric Vehicles ETF and G

187、lobal X Fintech 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,amendments to standards and interpretations are effective for annual periods beginning after 1 April 2022/9 December 2021(date of inception

188、 for Global X Asia Innovator Active ETF,Global X Autonomous and Electric Vehicles ETF and Global X Fintech ETF)and have not been early adopted in preparing these financial statements.None of these are expected to have a material effect on the financial statements of the Sub-Funds.(b)Financial instru

189、ments (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 financial liabilities as set out below.Financial assets The Sub-Funds classify their financial assets as subseq

190、uently 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 at amortised cost if

191、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 outstanding.The Sub-Funds i

192、nclude in this category short-term non-financing receivables including dividends receivables,amounts due from brokers and bank balances.GLOBAL X EXCHANGE TRADED FUNDS SERIES OFC NOTES TO THE FINANCIAL STATEMENTS 30 September 2022 28 2.SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES(CONTINUED)(b)Financial

193、 instruments(continued)(i)Classification(continued)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 dates that are solely SPPI on the principal amount outstanding;or (b)It is not held within a business mod

194、el 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 so eliminates or significantly reduces a measurement or recognition inconsistency that would othe

195、rwise 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 equity instruments which are acquired principally for the purpose of generating a profit from sho

196、rt-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 fee payable,custodian fee payable,establishment costs payable,administration fee payable,redemption

197、payable,amounts due to brokers and registration fee payable to the Custodian.GLOBAL X EXCHANGE TRADED FUNDS SERIES OFC NOTES TO THE FINANCIAL STATEMENTS 30 September 2022 29 2.SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES(CONTINUED)(b)Financial instruments(continued)(ii)Recognition The Sub-Funds recogn

198、ise 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 trade date basis.(iii)Initial measurement Financial assets at fa

199、ir 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 as at fair value through profit or loss)are measured initially a

200、t their fair value plus 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 value.Subsequent changes in the fair values of those financial instrume

201、nts 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“dividend income”in the statement of profit or loss and other comprehensiv

202、e 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 debt instruments are derecognised or impaired,as well as through the amorti

203、sation 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 derecognised,as well as through the amortisation process.The effective interest me

204、thod 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 interest rate is the rate that exactly discounts estimated future cash p

205、ayments 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 interest rate,the Sub-Funds estimate cash flows considering all contractu

206、al 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,transaction costs and all other premiums or discounts.GLOBAL X EXCHANGE TRADE

207、D FUNDS SERIES OFC NOTES TO THE FINANCIAL STATEMENTS 30 September 2022 30 2.SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES(CONTINUED)(b)Financial instruments(continued)(v)Derecognition A financial asset is derecognised when the rights to receive cash flows from the financial asset have expired,or where

208、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 and either the Sub-Funds have transferred substantially all the ris

209、ks 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 rights to receive cash flows from an asset(or has entered into a pass-thr

210、ough 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 the asset.In that case,the Sub-Funds also recognise an associated liab

211、ility.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 liability is discharged or cancelled,or expires.(c)Fair value measu

212、rement 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 transaction between market participants at the measurement date.The

213、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 most advantageous market for the asset or liability.The principal o

214、r 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 market participants act in their economic best interest.The fair value f

215、or 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 determined using valuation techniques deemed to be appropriate in the

216、 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)and the income approach(i.e.,discounted cash flow analysis and option

217、 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 30 September 2022 31 2.SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES(CONTINUED)(c)Fair value measurement(continued)All assets and liabilit

218、ies 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 whole:Level 1 Quoted(unadjusted)market prices in active markets fo

219、r 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 level input that is significant to the fair value measurement is un

220、observable 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 the lowest level input that is significant to the fair value meas

221、urement 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 date on which the investments are quoted ex-dividend.Dividend i

222、ncome 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 separately in profit or loss.(e)Expenses Expenses are recognised

223、on an accrual basis.(f)Amount 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(b)for the accounting policy for financial assets measured at amo

224、rtised 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 accounting policy for financial liabilities measured at amortised

225、cost for recognition and measurement.(g)Cash and cash equivalents Cash and cash equivalents 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

226、statement of cash flows,cash and cash equivalents consist of cash and cash equivalents as defined above,net of outstanding bank overdrafts when applicable.GLOBAL X EXCHANGE TRADED FUNDS SERIES OFC NOTES TO THE FINANCIAL STATEMENTS 30 September 2022 32 2.SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES(CON

227、TINUED)(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 currency”).The performance of China Clean Energy ETF,China Con

228、sumer 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 are measured and repo

229、rted 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 represent the economic effects of the underlying transactions,even

230、ts 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 Semiconductor ETF,China E-Commerce and Logistics ETF,China G

231、ames 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 currencies.Transactions and balances Transactions during the

232、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 expressed in foreign currencies are translated at the functional currency rates of exchange ruling at the end of

233、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 a foreign currency are translated using the exchange rates at t

234、he 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 financial instruments classified as at FVPL are included in prof

235、it 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 30 September 2022 33 2.SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES(CONTINUED)(i)Redeemable shares Redeemable shares are classified as an equity inst

236、rument 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 classes of instruments;(iii)All redeemable shares in the class

237、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 pro-rata share of the Sub-Funds net assets;or(v)The total e

238、xpected 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 assets of the Sub-Funds over the life of the instrument.In

239、 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 the change in the fair value of the recognised and unrecogn

240、ised 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 instruments under the revised IAS 32 and are classified as equ

241、ity.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 financial liabilities and measure them at fair value at the da

242、te 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 them as equity instruments and measure them at the carrying

243、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 calculated by dividing the net assets attributable to shareholders

244、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 30 September 2022 34 2.SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES(CONTINU

245、ED)(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 flows due in accordance with the contract and all the cash

246、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 the contractual terms.ECLs are recognised in two stages

247、.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).For those credit exposures for which there has been a sig

248、nificant 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 a financial asset to be in default when internal or ext

249、ernal 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 reasonable expectation of recovering the contractual cash flow

250、s.(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 interest expense.Unrealised gains and losses comprise chang

251、es 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 FINANCIAL STATEMENTS 30 September 2022 35 2.SUMMARY OF

252、 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 weighted average method.They represent the difference be

253、tween 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 right to offset the recognised amounts and there is

254、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-Funds present the withholding tax separately from

255、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 the Manager.A distribution to the Sub-Funds shareh

256、olders 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 dividend out of gross income while all or part of the f

257、ees 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 dividend out of capital.(p)Transaction costs Transac

258、tion costs are costs incurred to acquire financial assets or liabilities at fair value through profit 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.GLOBAL X EXCHANGE TRADED FUNDS

259、 SERIES OFC NOTES TO THE FINANCIAL STATEMENTS 30 September 2022 36 2.SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES(CONTINUED)(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 persons family and that person(i)has control or join

260、t 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:(i)the entity and the Sub-Funds are members of

261、 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 venture of a third entity and the other entity is

262、 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);(vii)a person identified in(a)(i)has significant

263、 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 the parent of the Sub-Funds.GLOBAL X EXCHANGE TRA

264、DED FUNDS SERIES OFC NOTES TO THE FINANCIAL STATEMENTS 30 September 2022 37 3.NET ASSETS ATTRIBUTABLE TO SHAREHOLDERS AND MOVEMENT OF SHARES (a)Net assets attributable to shareholders The creation and redemption of shares of the Sub-Funds can only be facilitated by or through participating dealers.I

265、nvestors 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 participating dealer.The Company shall receive subscripti

266、on 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 are created or redeemed in multiples of 50,000 shares f

267、or the Sub-Funds.Subscriptions and redemptions of shares during the 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 liabilities,are classified as equity and accounted for in ac

268、cordance 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 provisions of the Instrument of Incorporation,which may b

269、e different from the accounting policies under IFRSs.The establishment costs for establishing Asia Innovator Active ETF,Autonomous and Electric Vehicles ETF and Fintech ETF were RMB273,037,USD43,064 and USD43,064 respectively,which were fully borne by the Manager.Per Instrument of Incorporation of t

270、he Sub-Funds,the establishment cost is amortised over the first three financial years of the Sub-Funds.However,with respect to the Sub-Funds for the purpose of financial statements preparation in compliance with IFRSs,their accounting policies are to expense the establishment costs in profit or loss

271、 as incurred.GLOBAL X EXCHANGE TRADED FUNDS SERIES OFC NOTES TO THE FINANCIAL STATEMENTS 30 September 2022 38 3.NET ASSETS ATTRIBUTABLE TO SHAREHOLDERS AND MOVEMENT OF SHARES(CONTINUED)(a)Net assets attributable to shareholders(continued)Establishment costs for establishing Sub-Funds Unamortised est

272、ablishment costs Remaining amortisation periods For the period ended 31 March 2022 As at 31 March 2022 As at 31 March 2022 (audited)(audited)(audited)China Clean Energy ETF(in RMB)China Consumer Brand ETF(in RMB)China Electric Vehicle and Battery ETF(in RMB)China Robotics and AI ETF(in RMB)China Sem

273、iconductor ETF(in RMB)China Global Leaders ETF(in RMB)1 23,031 China Innovator Active ETF(in RMB)1 Asia Semiconductor ETF(in RMB)2 China E-Commerce and Logistics ETF(in RMB)2 China Games and Entertainment ETF(in RMB)2 The establishment costs payable for the Sub-Funds which were payable to the Manage

274、r as at 30 September 2022 and 31 March 2022 are shown below.The amounts were interest-free,unsecured.Establishment costs payable As at 30 September 2022 As at 31 March 2022 (unaudited)(audited)China Clean Energy ETF(in RMB)108,527 108,527 China Consumer Brand ETF(in RMB)36,984 36,984 China Electric

275、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)1 5,145 5,145 China Innovator Active ETF(in RMB)1 Asia Semiconductor ETF(in RMB)2 China E-Commerce and Logistics ETF(in RMB)2 Chi

276、na Games and Entertainment ETF(in RMB)2 Asia Innovator Active ETF(in RMB)3 N/A Autonomous and Electric Vehicles ETF(in USD)3 N/A Fintech ETF(in USD)3 N/A 1The financial period of these Sub-Funds,which were new additions to the Company during the period ended 31 March 2022,commence from 10 March 2021

277、(date of inception)to 31 March 2022.2The financial period of these Sub-Funds,which were new additions to the Company during the period ended 31 March 2022,commence from 22 July 2021(date of inception)to 31 March 2022.3The financial period of these Sub-Funds,which were new additions to the Company du

278、ring the period ended 30 September 2022,commence from 9 December 2021(date of inception)to 30 September 2022.GLOBAL X EXCHANGE TRADED FUNDS SERIES OFC NOTES TO THE FINANCIAL STATEMENTS 30 September 2022 39 3.NET ASSETS ATTRIBUTABLE TO SHAREHOLDERS AND MOVEMENT OF SHARES(CONTINUED)(a)Net assets attri

279、butable to shareholders(continued)The Accounting NAV and Dealing NAV for the Sub-Funds are different as at 30 September 2022 and 31 March 2022 as shown below:As at 30 September 2022 As at 31 March 2022 (unaudited)(audited)RMB RMB China Clean Energy ETF Accounting NAV as reporting in the statement of

280、 net assets/Dealing NAV 2,216,999,764 2,465,824,183 As at 30 September 2022 As at 31 March 2022 (unaudited)(audited)RMB RMB China Consumer Brand ETF Accounting NAV as reporting in the statement of net assets/Dealing NAV 514,555,471 489,360,114 As at 30 September 2022 As at 31 March 2022 (unaudited)(

281、audited)RMB RMB China Electric Vehicle and Battery ETF Accounting NAV as reporting in the statement of net assets/Dealing NAV 4,114,423,082 5,322,805,114 As at 30 September 2022 As at 31 March 2022 (unaudited)(audited)RMB RMB China Robotics and AI ETF Accounting NAV as reporting in the statement of

282、net assets 142,894,137 181,489,538 Adjustment for timing difference (33,425)Dealing NAV 142,894,137 181,456,113 GLOBAL X EXCHANGE TRADED FUNDS SERIES OFC NOTES TO THE FINANCIAL STATEMENTS 30 September 2022 40 3.NET ASSETS ATTRIBUTABLE TO SHAREHOLDERS AND MOVEMENT OF SHARES(CONTINUED)(a)Net assets at

283、tributable to shareholders(continued)As at 30 September 2022 As at 31 March 2022 (unaudited)(audited)RMB RMB China Semiconductor ETF Accounting NAV as reporting in the statement of net assets/Dealing NAV 578,915,277 760,130,828 As at 30 September 2022 As at 31 March 2022 (unaudited)(audited)RMB RMB

284、China Global Leaders ETF Accounting NAV as reporting in the statement of net assets/Dealing NAV 46,216,716 75,918,337 As at 30 September 2022 As at 31 March 2022 (unaudited)(audited)RMB RMB China Innovator Active ETF Accounting NAV as reporting in the statement of net assets 194,308,269 97,610,654 A

285、djustment for timing difference 1,599 Dealing NAV 194,309,868 97,610,654 As at 30 September 2022 As at 31 March 2022 (unaudited)(audited)RMB RMB Asia Semiconductor ETF Accounting NAV as reporting in the statement of net assets 71,592,681 97,545,947 Adjustment for timing difference 190 Dealing NAV 71

286、,592,681 97,546,137 GLOBAL X EXCHANGE TRADED FUNDS SERIES OFC NOTES TO THE FINANCIAL STATEMENTS 30 September 2022 41 3.NET ASSETS ATTRIBUTABLE TO SHAREHOLDERS AND MOVEMENT OF SHARES(CONTINUED)(a)Net assets attributable to shareholders(continued)As at 30 September 2022 As at 31 March 2022 (unaudited)

287、(audited)RMB RMB China E-Commerce and Logistics ETF Accounting NAV as reporting in the statement of net assets/Dealing NAV 24,679,050 20,549,927 As at 30 September 2022 As at 31 March 2022 (unaudited)(audited)RMB RMB China Games and Entertainment ETF Accounting NAV as reporting in the statement of n

288、et assets 13,853,535 16,616,517 Adjustment for timing difference 974 Dealing NAV 13,854,509 16,616,517 As at 30 September 2022 (unaudited)RMB Asia Innovator Active ETF Accounting NAV as reporting in the statement of net assets/Dealing NAV 10,758,157 As at 30 September 2022 (unaudited)USD Autonomous

289、and Electric Vehicles ETF Accounting NAV as reporting in the statement of net assets/Dealing NAV 2,902,577 As at 30 September 2022 (unaudited)USD Fintech ETF Accounting NAV as reporting in the statement of net assets/Dealing NAV 1,326,265 GLOBAL X EXCHANGE TRADED FUNDS SERIES OFC NOTES TO THE FINANC

290、IAL STATEMENTS 30 September 2022 42 3.NET ASSETS ATTRIBUTABLE TO SHAREHOLDERS AND MOVEMENT OF SHARES(CONTINUED)(b)Movement of shares The table below summarises the movement of shares for the period/year ended 30 September 2022 and 31 March 2022,and the Accounting NAV per share and the Dealing NAV pe

291、r share for each of the Sub-Funds as at 30 September 2022 and 31 March 2022.For the period ended 30 September 2022(unaudited)Number of shares Net assets attributable to shareholders Accounting NAV Dealing NAV Shares in issue at beginning of period Creation during the period Redemption during the per

292、iod Shares in issue at end of period Per share at period end Per share at period end China Clean Energy ETF 22,050,000 1,700,000 (3,150,000)20,600,000 RMB107.6213 RMB107.6213 China Consumer Brand ETF 10,850,000 1,300,000 (650,000)11,500,000 RMB44.7440 RMB44.7440 China Electric Vehicle and Battery ET

293、F 44,850,000 1,100,000 (6,500,000)39,450,000 RMB104.2946 RMB104.2946 China Robotics and AI ETF 4,300,000 50,000 (650,000)3,700,000 RMB38.6200 RMB38.6200 China Semiconductor ETF 17,650,000 1,100,000 (2,200,000)16,550,000 RMB34.9798 RMB34.9798 China Global Leaders ETF1 1,800,000 150,000 (650,000)1,300

294、,000 RMB35.5513 RMB35.5513 China Innovator Active ETF1 2,850,000 7,600,000 (3,900,000)6,550,000 RMB29.6654 RMB29.6656 Asia Semiconductor ETF2 2,150,000 100,000 (100,000)2,150,000 RMB33.2989 RMB33.2989 China E-Commerce and Logistics ETF2 550,000 100,000 650,000 RMB37.9678 RMB37.9678 China Games and E

295、ntertainment ETF2 550,000 200,000 (200,000)550,000 RMB25.1882 RMB25.1900 Asia Innovator Active ETF3 350,000 350,000 RMB30.7376 RMB30.7376 Autonomous and Electric Vehicles ETF3 650,000 (100,000)550,000 USD5.2774 USD5.2774 Fintech ETF3 450,000 (100,000)350,000 USD3.7893 USD3.7893 GLOBAL X EXCHANGE TRA

296、DED FUNDS SERIES OFC NOTES TO THE FINANCIAL STATEMENTS 30 September 2022 43 3.NET ASSETS ATTRIBUTABLE TO SHAREHOLDERS AND MOVEMENT OF SHARES(CONTINUED)(b)Movement of shares(continued)For the period ended 31 March 2022(audited)Number of shares Net assets attributable to shareholders Accounting NAV De

297、aling NAV Shares in issue at beginning of period Creation during the period Redemption during the period Shares in issue at end of period Per share at period end Per share at period end China Clean Energy ETF 28,750,000 9,550,000 (16,250,000)22,050,000 RMB111.8288 RMB111.8288 China Consumer Brand ET

298、F 13,900,000 4,900,000 (7,950,000)10,850,000 RMB45.1023 RMB45.1023 China Electric Vehicle and Battery ETF 52,400,000 23,100,000 (30,650,000)44,850,000 RMB118.6802 RMB118.6802 China Robotics and AI ETF 7,100,000 1,400,000 (4,200,000)4,300,000 RMB42.2069 RMB42.1992 China Semiconductor ETF 23,650,000 9

299、,100,000 (15,100,000)17,650,000 RMB43.0669 RMB43.0669 China Global Leaders ETF1 3,100,000 (1,300,000)1,800,000 RMB42.1769 RMB42.1769 China Innovator Active ETF1 3,650,000 (800,000)2,850,000 RMB34.2494 RMB34.2494 Asia Semiconductor ETF2 2,450,000 (300,000)2,150,000 RMB45.3702 RMB45.3703 China E-Comme

300、rce and Logistics ETF2 600,000 (50,000)550,000 RMB37.3635 RMB37.3635 China Games and Entertainment ETF2 600,000 (50,000)550,000 RMB30.2118 RMB30.2118 1The financial period of these Sub-Funds,which were new additions to the Company during the period ended 31 March 2022,commence from 10 March 2021(dat

301、e of inception)to 31 March 2022.2The financial period of these Sub-Funds,which were new additions to the Company during the period ended 31 March 2022,commence from 22 July 2021(date of inception)to 31 March 2022.3The financial period of these Sub-Funds,which were new additions to the Company during

302、 the period ended 30 September 2022,commence from 9 December 2021(date of inception)to 30 September 2022.GLOBAL X EXCHANGE TRADED FUNDS SERIES OFC NOTES TO THE FINANCIAL STATEMENTS 30 September 2022 44 4.CREATION AND REDEMPTION China Clean Energy ETF During the period ended 30 September 2022,China C

303、lean Energy ETF:issued 1,700,000 shares(2021:2,800,000 shares)in exchange for a cash balance of RMB203,989,009 (2021:RMB340,242,482);and redeemed 3,150,000 shares(2021:8,650,000 shares)in exchange for a cash balance of RMB351,306,789(2021:RMB926,894,337).China Consumer Brand ETF During the period en

304、ded 30 September 2022,China Consumer Brand ETF:issued 1,300,000 shares(2021:4,900,000 shares)in exchange for a cash balance of RMB63,824,612(2021:RMB327,926,288);and redeemed 650,000 shares(2021:1,600,000 shares)in exchange for a cash balance of RMB30,630,169(2021:RMB96,608,539).China Electric Vehic

305、le and Battery ETF During the period ended 30 September 2022,China Electric Vehicle and Battery ETF:issued 1,100,000 shares(2021:13,700,000 shares)in exchange for a cash balance of RMB128,802,855(2021:RMB1,830,468,073);and redeemed 6,500,000 shares(2021:21,850,000 shares)in exchange for a cash balan

306、ce of RMB838,491,479(2021:RMB2,866,982,315).China Robotics and AI ETF During the period ended 30 September 2022,China Robotics and AI ETF:issued 50,000 shares(2021:1,400,000 shares)in exchange for a cash balance of RMB1,942,517(2021:RMB76,571,421);and redeemed 650,000 shares(2021:1,150,000 shares)in

307、 exchange for a cash balance of RMB27,423,935(2021:RMB59,959,842).China Semiconductor ETF During the period ended 30 September 2022,China Semiconductor ETF:issued 1,100,000 shares(2021:8,850,000 shares)in exchange for a cash balance of RMB45,912,849(2021:RMB516,507,916);and redeemed 2,200,000 shares

308、(2021:10,850,000 shares)in exchange for a cash balance of RMB85,410,932(2021:RMB590,089,396).China Global Leaders ETF During the period ended 30 September 2022,China Global Leaders ETF:issued 150,000 shares(20211:3,050,000 shares)in exchange for a cash balance of RMB6,173,422(20211:RMB162,182,550);a

309、nd redeemed 650,000 shares(20211:550,000 shares)in exchange for a cash balance of RMB27,186,872(20211:RMB28,071,514).1The financial period of these Sub-Funds in 2021 refers to the period from 10 March 2021(date of inception)to 30 September 2021.GLOBAL X EXCHANGE TRADED FUNDS SERIES OFC NOTES TO THE

310、FINANCIAL STATEMENTS 30 September 2022 45 4.CREATION AND REDEMPTION(CONTINUED)China Innovator Active ETF During the period ended 30 September 2022,China Innovator Active ETF:Issued 7,600,000 shares(20211:3,500,000 shares)in exchange for a cash balance of RMB256,571,220(20211:RMB177,072,789);and rede

311、emed 3,900,000 shares(20211:200,000 shares)in exchange for a cash balance of RMB129,072,808(20211:RMB10,084,879).Asia Semiconductor ETF During the period ended 30 September 2022,Asia Semiconductor ETF:issued 100,000 shares(20212:2,350,000 shares)in exchange for a cash balance of RMB4,407,203(20212:R

312、MB120,751,285);and redeemed 100,000 shares(20212:nil shares)in exchange for a cash balance of RMB3,922,440(20212:RMBnil).China E-Commerce and Logistics ETF During the period ended 30 September 2022,China E-Commerce and Logistics ETF:issued 100,000 shares(20212:600,000 shares)in exchange for a cash b

313、alance of RMB4,073,689(20212:RMB29,686,885);and redeemed nil shares(20212:50,000 shares)in exchange for a cash balance of RMBnil(20212:RMB2,563,343).China Games and Entertainment ETF During the period ended 30 September 2022,China Games and Entertainment ETF:issued 200,000 shares(20212:500,000 share

314、s)in exchange for a cash balance of RMB5,663,607(20212:RMB24,258,558);and redeemed 200,000 shares(20212:nil shares)in exchange for a cash balance of RMB5,640,179(20212:RMBnil).Asia Innovator Active ETF During the period from 9 December 2021(date of inception)to 30 September 2022,China E-Commerce and

315、 Logistics ETF:issued 350,000 shares in exchange for a cash balance of RMB17,416,954;and redeemed nil shares in exchange for a cash balance of RMBnil.Autonomous and Electric Vehicles ETF During the period from 9 December 2021(date of inception)to 30 September 2022,China Innovator Active ETF:issued 6

316、50,000 shares in exchange for a cash balance of USD5,026,438;and redeemed 100,000 shares in exchange for a cash balance of USD656,491.Fintech ETF During the period from 9 December 2021(date of inception)to 30 September 2022,Asia Semiconductor ETF:issued 450,000 shares in exchange for a cash balance

317、of USD3,315,112;and redeemed 100,000 shares in exchange for a cash balance of USD389,681.1The financial period of these Sub-Funds in 2021 refers to the period from 10 March 2021(date of inception)to 30 September 2021.2The financial period of these Sub-Funds in 2021 refers to the period from 22 July

318、2021(date of inception)to 30 September 2021.GLOBAL X EXCHANGE TRADED FUNDS SERIES OFC NOTES TO THE FINANCIAL STATEMENTS 30 September 2022 46 5.NET GAIN/LOSS ON FINANCIAL ASSETS AT FAIR VALUE THROUGH PROFIT OR LOSS The following is a breakdown of net gain/loss on financial assets at fair value throug

319、h profit or loss:China Clean Energy ETF China Consumer Brand ETF China Electric Vehicle and Battery ETF China Robotics and AI ETF For the six months ended 30 September 2022 For the six months ended 30 September 2021 For the six months ended 30 September 2022 For the six months ended 30 September 202

320、1 For the six months ended 30 September 2022 For the six months ended 30 September 2021 For the six months ended 30 September 2022 For the six months ended 30 September 2021 (unaudited)(unaudited)(unaudited)(unaudited)(unaudited)(unaudited)(unaudited)(unaudited)RMB RMB RMB RMB RMB RMB RMB RMB Net re

321、alised gain/(loss)on sale of financial assets at fair value through profit or loss 91,566,137 237,315,398(63,192,476)(67,257,708)122,960,906 899,974,017(18,248,957)(10,948,844)Net change in unrealised(loss)/gain on financial assets at fair value through profit or loss (210,107,167)749,967,880 49,680

322、,649 (110,828,125)(617,614,423)1,767,775,936 4,561,685 7,923,144 (118,541,030)987,283,278(13,511,827)(178,085,833)(494,653,517)2,667,749,953(13,687,272)(3,025,700)China Semiconductor ETF China Global Leaders ETF China Innovator Active ETF Asia Semiconductor ETF For the six months ended 30 September

323、2022 For the six months ended 30 September 2021 For the six months ended 30 September 2022 For the period from 10 March 2021(date of inception)to 30 September 2021 For the six months ended 30 September 2022 For the period from 10 March 2021(date of inception)to 30 September 2021 For the six months e

324、nded 30 September 2022 For the period from 22 July 2021(date of inception)to 30 September 2021 (unaudited)(unaudited)(unaudited)(unaudited)(unaudited)(unaudited)(unaudited)(unaudited)RMB RMB RMB RMB RMB RMB RMB RMB Net realised gain/(loss)on sale of financial assets at fair value through profit or l

325、oss(31,681,495)80,850,202(7,713,527)4,904(21,208,583)(1,692,927)(5,051,913)(319,409)Net change in unrealised(loss)/gain on financial assets at fair value through profit or loss(112,505,330)106,912,181(1,705,273)(7,021,924)(9,314,438)(14,161,326)(22,240,382)(4,168,000)(144,186,825)187,762,383(9,418,8

326、00)(7,017,020)(30,523,021)(15,854,253)(27,292,295)(4,487,409)GLOBAL X EXCHANGE TRADED FUNDS SERIES OFC NOTES TO THE FINANCIAL STATEMENTS 30 September 2022 47 5.NET GAIN/LOSS ON FINANCIAL ASSETS AT FAIR VALUE THROUGH PROFIT OR LOSS(CONTINUED)The following is a breakdown of net gain/loss on financial

327、assets at fair value through profit or loss:China E-Commerce and Logistics ETF China Games and Entertainment ETF Asia Innovator Active ETF Autonomous and Electric Vehicles ETF Fintech ETF For the six months ended 30 September 2022 For the period from 22 July 2021(date of inception)to 30 September 20

328、21 For the six months ended 30 September 2022 For the period from 22 July 2021(date of inception)to 30 September 2021 For the period from 9 December 2021(date of inception)to 30 September 2022 For the period from 9 December 2021(date of inception)to 30 September 2022 For the period from 9 December 2

329、021(date of inception)to 30 September 2022 (unaudited)(unaudited)(unaudited)(unaudited)(unaudited)(unaudited)(unaudited)RMB RMB RMB RMB RMB USD USD Net realised gain/(loss)on sale of financial assets at fair value through profit or loss (879,722)441,849(3,223,751)(498,600)(1,759,897)(217,873)(556,71

330、9)Net change in unrealised(loss)/gain on financial assets at fair value through profit or loss 182,189 (1,131,585)381,918 (4,254,437)(4,859,009)(1,253,381)(1,036,155)(697,533)(689,736)(2,841,833)(4,753,037)(6,618,906)(1,471,254)(1,592,874)GLOBAL X EXCHANGE TRADED FUNDS SERIES OFC NOTES TO THE FINANC

331、IAL STATEMENTS 30 September 2022 48 6.TRANSACTIONS WITH THE CUSTODIAN,THE MANAGER AND ITS CONNECTED PERSONS Related parties are those as defined in note 2(q).Related parties of the Sub-Funds also include the Manager of the Sub-Funds and its connected persons.Connected persons of the Manager are thos

332、e as defined in the UT Code.All transactions entered into during the period between the Sub-Funds and their related parties,including the Manager and its connected persons were carried out in the ordinary course of business and on normal commercial terms.To the best of the Managers knowledge,the Sub

333、-Funds do not have any other transactions with their related parties,including the Manager and its connected persons except for those disclosed below.(a)Brokerage commission The Sub-Funds utilise the trading services of brokers who are related to the Custodian and the Manager in their purchases and sales of investments.The details of such transactions and the brokerage commission are shown below:T