GXASUSDBOND-U：INTERIMFINANCIALSTATEMENTS.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 GLOBAL X FINTECH ETF GLOBAL X AUTONOMOUS AND ELECTRIC VEHICLES ETF GLOBAL X ASIA INNOVATOR ACTIVE ETF GLOBAL X CHINA MEDTECH ETF GLOBAL X ASIA USD INVESTMENT

3、 GRADE BOND ETF GLBOAL X CHINA LITTLE GIANT ETF FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2024 (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 as

4、sets(Unaudited)1-4 Statement of profit or loss and other comprehensive income(Unaudited)5-8 Statement of changes in net assets attributable to shareholders(Unaudited)9-12 Statement of cash flows(Unaudited)13-28 Notes to the financial statements(Unaudited)29-74 ESG Disclosure for Global X China Clean

5、 Energy ETF(Unaudited)75 Investment portfolio(Unaudited)76-100 Statement of movements in investment portfolio(Unaudited)101-129 Details in respect of financial derivative instruments(Unaudited)130 Holdings of Collateral(Unaudited)130-134 Performance record(Unaudited)135-139 Information on exposure a

6、rising from financial derivative instruments(Unaudited)140 Management and administration 141 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 Series OFC,please refer to the prospectus of Glob

7、al 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 September 2024(unaudited)Global X Exchange Traded

8、 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 2024 31 March 2024 30 September 2024 31 March 2024 30 Septem

9、ber 2024 31 March 2024 30 September 2024 31 March 2024 30 September 2024 31 March 2024 (unaudited)(audited)(unaudited)(audited)(unaudited)(audited)(unaudited)(audited)(unaudited)(audited)Notes HKD HKD RMB RMB RMB RMB RMB RMB RMB RMB ASSETS Financial assets at fair value through profit or loss 6(d),1

10、1 499,700,842 542,035,691 302,335,864 357,547,721 1,170,613,597 1,231,982,693 112,737,337 126,026,085 Dividends receivable 276,828 115,518 293,102 Amounts due from brokers 6(h),7 10,240,107 Prepayment and other receivables 21,052 17,807 12,789 9,146 108,418 53,529 9,480 Bank balances 6(d)816,138 494

11、,738 4,736,696 378,635 3,076,313 615,539 282,351 TOTAL ASSETS 500,814,860 542,663,754 307,378,451 357,935,502 1,173,798,328 1,242,276,329 113,362,356 126,308,436 LIABILITIES Management fee payable 6(b)242,413 320,272 136,654 207,914 533,548 716,160 51,422 85,174 Redemption payable 6(f)Amounts due to

12、 brokers 6(h),7 3,688,387 354,706 Registration fee payable 6(e)124,000 118,000 124,000 166,000 178,000 208,000 66,000 42,000 Bank overdraft 8,737,101 TOTAL LIABILITIES 366,413 438,272 3,949,041 373,914 711,548 9,661,261 472,128 127,174 EQUITY Net assets attributable to shareholders 3(a)500,448,447 5

13、42,225,482 303,429,410 357,561,588 1,173,086,780 1,232,615,068 112,890,228 126,181,262 TOTAL LIABILITIES AND EQUITY 500,814,860 542,663,754 307,378,451 357,935,502 1,173,798,328 1,242,276,329 113,362,356 126,308,436 The accompanying notes are an integral part of these financial statements.2 GLOBAL X

14、 EXCHANGE TRADED FUNDS SERIES OFC STATEMENT OF NET ASSETS(CONTINUED)As at 30 September 2024(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 A

15、s at As at As at As at As at As at As at 30 September 2024 31 March 2024 30 September 2024 31 March 2024 30 September 2024 31 March 2024 30 September 2024 31 March 2024 30 September 2024 31 March 2024 (unaudited)(audited)(unaudited)(audited)(unaudited)(audited)(unaudited)(audited)(unaudited)(audited

16、)Notes RMB RMB RMB RMB RMB RMB RMB RMB RMB RMB ASSETS Financial assets at fair value through profit or loss 6(d),11 372,313,000 381,681,023 20,028,990 17,178,796 13,293,700 50,463,054 91,067,477 7,147,684 Dividends receivable 19,080 19,080 5,745 329 4,376 72,980 116,908 9,280 12,728 Amounts due from

17、 brokers 6(h),7 11,516,183 1,646,803 Prepayment and other receivables 37,517 18,172 Bank balances 6(d)8,772,369 463,096 133,308 144,924 10,532,780 147,112 5,854,857 429,283 5,930,420 29,679 TOTAL ASSETS 392,658,149 382,181,371 20,168,043 17,324,049 10,532,780 13,445,188 58,037,694 91,613,668 5,939,7

18、00 7,190,091 LIABILITIES Management fee payable 6(b)170,936 242,833 9,934 11,972 5,330 10,754 29,837 53,373 2,549 4,093 Redemption payable 6(f)Amounts due to brokers 6(h),7 19,952,147 3,419,345 67 Registration fee payable 6(e)90,000 84,000 62,000 104,000 24,000 24,000 126,000 72,001 6,000 12,000 Ban

19、k overdraft 3,642,047 TOTAL LIABILITIES 20,213,083 326,833 71,934 115,972 29,330 34,754 7,217,229 125,441 8,549 16,093 EQUITY Net assets attributable to shareholders 3(a)372,445,066 381,854,538 20,096,109 17,208,077 10,503,450 13,410,434 50,820,465 91,488,227 5,931,151 7,173,998 TOTAL LIABILITIES AN

20、D EQUITY 392,658,149 382,181,371 20,168,043 17,324,049 10,532,780 13,445,188 58,037,694 91,613,668 5,939,700 7,190,091 The accompanying notes are an integral part of these financial statements.3 GLOBAL X EXCHANGE TRADED FUNDS SERIES OFC STATEMENT OF NET ASSETS(CONTINUED)As at 30 September 2024(unaud

21、ited)Global X China Games and Entertainment ETF Global X FinTech ETF Global X Autonomous and Electric Vehicles ETF Global X Asia Innovator Active ETF Global X China MedTech ETF As at As at As at As at As at As at As at As at As at As at 30 September 2024 31 March 2024 30 September 2024 31 March 2024

22、 30 September 2024 31 March 2024 30 September 2024 31 March 2024 30 September 2024 31 March 2024 (unaudited)(audited)(unaudited)(audited)(unaudited)(audited)(unaudited)(audited)(unaudited)(audited)Notes RMB RMB USD USD USD USD RMB RMB RMB RMB ASSETS Financial assets at fair value through profit or l

23、oss 6(d),11 7,440,059 1,553,056 1,284,471 1,303,014 8,678,426 13,005,052 29,041,096 Dividends receivable 38 42 119 2,451 6,473 7,942 Amounts due from brokers 6(h),7 76,117 4,411 408,319 Prepayment and other receivables Bank balances 6(d)7,228,082 118,907 9,316 8,001 1,213,789 7,049 8,114,355 612,127

24、 133,779 1,731,598 TOTAL ASSETS 7,228,082 7,635,083 1,562,410 1,292,514 1,213,908 1,316,925 8,120,828 9,298,495 13,138,831 31,181,013 LIABILITIES Management fee payable 6(b)3,133 4,415 759 724 546 741 4,771 5,887 5,606 23,292 Redemption payable 6(f)1,928,743 Amounts due to brokers 6(h),7 Registratio

25、n fee payable 6(e)12,000 1,000 1,000 3,000 6,000 6,000 102,000 138,000 Bank overdraft TOTAL LIABILITIES 3,133 16,415 1,759 1,724 546 3,741 10,771 11,887 107,606 2,090,035 EQUITY Net assets attributable to shareholders 3(a)7,224,949 7,618,668 1,560,651 1,290,790 1,213,362 1,313,184 8,110,057 9,286,60

26、8 13,031,225 29,090,978 TOTAL LIABILITIES AND EQUITY 7,228,082 7,635,083 1,562,410 1,292,514 1,213,908 1,316,925 8,120,828 9,298,495 13,138,831 31,181,013 The accompanying notes are an integral part of these financial statements.4 GLOBAL X EXCHANGE TRADED FUNDS SERIES OFC STATEMENT OF NET ASSETS(CON

27、TINUED)As at 30 September 2024(unaudited)Global X Asia USD Investment Grade Bond ETF Global X China Little Giant ETF As at As at As at As at 30 September 2024 31 March 2024 30 September 2024 31 March 2024 Notes (unaudited)(audited)(unaudited)(audited)USD USD RMB RMB ASSETS Financial assets at fair v

28、alue through profit or loss 6(d),11 9,826,215 19,471,018 25,767,236 50,533,058 Dividends receivable Amounts due from brokers 6(h),7 399,787 11,462 Prepayment and other receivables Bank balances 6(d)47,676 122,852 236,654 6,685,840 TOTAL ASSETS 10,273,678 19,605,332 26,003,890 57,218,898 LIABILITIES

29、Management fee payable 6(b)2,946 5,789 9,114 33,868 Redemption payable 6(f)6,366,882 Amounts due to brokers 6(h),7 305,044 Registration fee payable 6(e)5,000 8,000 108,000 96,000 Bank overdraft TOTAL LIABILITIES(EXCLUDING NET ASSETS ATTRIBUTABLE TO SHAREHOLDERS)312,990 13,789 117,114 6,496,750 EQUIT

30、Y Net assets attributable to shareholders*3(a)19,591,543 25,886,776 50,722,148 TOTAL LIABILITIES AND EQUITY 19,605,332 26,003,890 57,218,898 Net assets attributable to shareholders*3(a)9,960,688 Accounting net assets attributable to shareholders 9,960,688 Adjustment for different basis adopted by th

31、e Sub-Fund in arriving at net assets attributable to shareholders 3(a)(131)Net assets attributable to shareholders(in accordance with the Prospectus of the Sub-Fund)3(a)9,960,557 *Net assets attributable to shareholders of Global X Asia USD Investment Grade Bond ETF is classified as financial liabil

32、ities as at 30 September 2024 and equity as at 31 March 2024.Refer to Note 2(i).The accompanying notes are an integral part of these financial statements.5 GLOBAL X EXCHANGE TRADED FUNDS SERIES OFC STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME For the period ended 30 September 2024(unau

33、dited)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 2024 For the six months ended 30 September 2023 For the six month

34、s ended 30 September 2024 For the six months ended 30 September 2023 For the six months ended 30 September 2024 For the six months ended 30 September 2023 For the six months ended 30 September 2024 For the six months ended 30 September 2023 For the six months ended 30 September 2024 For the six mont

35、hs ended 30 September 2023 (unaudited)(unaudited)(unaudited)(unaudited)(unaudited)(unaudited)(unaudited)(unaudited)(unaudited)(unaudited)Notes HKD HKD RMB RMB RMB RMB RMB RMB RMB RMB INCOME Dividend income 8,675,372 12,616,849 7,824,137 9,887,691 20,264,639 27,060,278 1,260,922 1,050,475 Interest in

36、come 3,955 11,344 1,706 4,471 8,162 28,214 2,984 2,280 Net gain/(loss)on financial assets at fair value through profit or loss 5 39,166,231 (258,797,077)7,674,032 (81,666,189)118,543,932 (520,274,791)2,993,880 (23,198,535)Net exchange(loss)/gain (6,924)(3,058)(102,997)104,201 (86,731)(352)(1,911)8,8

37、60 Other income 47,838,634 (246,171,942)15,396,878 (71,669,826)138,730,002 (493,186,651)4,255,875 (22,136,920)EXPENSES Management fee 6(b)(1,606,742)(3,581,994)(976,118)(2,062,864)(3,628,022)(7,976,527)(357,415)(506,203)Transaction costs on financial assets at fair value through profit or loss 6(a)(

38、489,394)(1,378,248)(338,861)(658,025)(981,798)(3,240,253)(89,460)(106,510)(2,096,136)(4,960,242)(1,314,979)(2,720,889)(4,609,820)(11,216,780)(446,875)(612,713)Operating profit/(loss)45,742,498 (251,132,184)14,081,899 (74,390,715)134,120,182 (504,403,431)3,809,000 (22,749,633)FINANCE COSTS Interest e

39、xpense (4,226)(39)(4,294)(11,530)(78)Profit/(loss)before tax 45,738,272 (251,132,223)14,081,899 (74,395,009)134,108,652 (504,403,431)3,808,922 (22,749,633)Withholding tax on dividend income 9 (822,248)(1,202,946)(526,908)(695,708)(2,026,464)(2,706,029)(126,092)(105,046)Profit/(loss)after tax and tot

40、al comprehensive income for the period 44,916,024 (252,335,169)13,554,991 (75,090,717)132,082,188 (507,109,460)3,682,830 (22,854,679)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 COMPREHENSI

41、VE INCOME(CONTINUED)For the period ended 30 September 2024(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 30 September 2024 For the s

42、ix months ended 30 September 2023 For the six months ended 30 September 2024 For the six months ended 30 September 2023 For the six months ended 30 September 2024 For the six months ended 30 September 2023 For the six months ended 30 September 2024 For the six months ended 30 September 2023 For the

43、six months ended 30 September 2024 For the six months ended 30 September 2023 (unaudited)(unaudited)(unaudited)(unaudited)(unaudited)(unaudited)(unaudited)(unaudited)(unaudited)(unaudited)Notes RMB RMB RMB RMB RMB RMB RMB RMB RMB RMB INCOME Dividend income 1,617,991 1,744,969 400,773 663,095 151,996

44、 448,150 843,489 1,298,762 143,875 937,883 Interest income 7,317 2,855 1,309 375 1,185 12,330 639 288 63 334 Net gain/(loss)on financial assets at fair value through profit or loss 5 41,867,268 (91,139,312)2,393,172 (3,773,475)(529,545)(9,748,833)(4,928,680)1,729,297 457,665 (2,090,915)Net exchange

45、gain/(loss)3,395 (13,050)(3,291)4,333 (12,103)19,942 (89,579)(32,793)(2,739)2,969 Other income 43,495,971 (89,404,538)2,791,963 (3,105,672)(388,467)(9,268,411)(4,174,131)2,995,554 598,864 (1,149,729)EXPENSES Management fee 6(b)(1,157,910)(1,754,139)(57,686)(158,306)(45,378)(239,990)(242,380)(250,578

46、)(19,480)(83,248)Transaction costs on financial assets at fair value through profit or loss 6(a)(242,386)(390,483)(12,655)(47,168)(14,444)(276,547)(98,953)(26,753)(6,635)(19,623)(1,400,296)(2,144,622)(70,341)(205,474)(59,822)(516,537)(341,333)(277,331)(26,115)(102,871)Operating profit/(loss)42,095,6

47、75 (91,549,160)2,721,622 (3,311,146)(448,289)(9,784,948)(4,515,464)2,718,223 572,749 (1,252,600)FINANCE COSTS Interest expense (323)(15)(20)(2,126)(466)Profit/(loss)before tax 42,095,352 (91,549,160)2,721,607 (3,311,146)(448,309)(9,784,948)(4,517,590)2,717,757 572,749 (1,252,600)Withholding tax on d

48、ividend income 9(145,184)(174,497)(22,563)(32,215)(9,727)(34,788)(164,062)(258,280)(8,127)(49,075)Profit/(loss)after tax and total comprehensive income for the period 41,950,168 (91,723,657)2,699,044 (3,343,361)(458,036)(9,819,736)(4,681,652)2,459,477 564,622 (1,301,675)The accompanying notes are an

49、 integral part of these financial statements.7 GLOBAL X EXCHANGE TRADED FUNDS SERIES OFC STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME(CONTINUED)For the period ended 30 September 2024(unaudited)Global X China Games and Entertainment ETF Global X FinTech ETF Global X Autonomous and Elect

50、ric Vehicles ETF Global X Asia Innovator Active ETF Global X China MedTech ETF For the six months ended 30 September 2024 For the six months ended 30 September 2023 For the six months ended 30 September 2024 For the six months ended 30 September 2023 For the six months ended 30 September 2024 For th

51、e six months ended 30 September 2023 For the six months ended 30 September 2024 For the six months ended 30 September 2023 For the six months ended 30 September 2024 (unaudited)(unaudited)(unaudited)(unaudited)(unaudited)(unaudited)(unaudited)(unaudited)(unaudited)Notes RMB RMB USD USD USD USD RMB R

52、MB RMB INCOME Dividend income 96,154 103,205 7,371 4,943 11,107 24,013 101,322 104,672 216,676 Interest income 90 235 1 565 797 1,432 Net(loss)/gain on financial assets at fair value through profit or loss 5 (448,612)(2,183,166)8,464 (29,218)(103,796)(33,337)403,225 (945,966)(1,079,449)Net exchange(

53、loss)/gain (3,697)2,182 (101)(127)(574)(108)(12,241)(4,596)(917)Other income (356,065)(2,077,544)15,734 (24,402)(93,263)(9,431)492,871 (845,093)(862,258)EXPENSES Management fee 6(b)(24,241)(52,454)(4,139)(5,132)(4,105)(9,875)(34,518)(49,313)(62,184)Transaction costs on financial assets at fair value

54、 through profit or loss 6(a)(6,297)(10,670)(122)(95)(446)(202)(14,410)(5,942)(24,951)(30,538)(63,124)(4,261)(5,227)(4,551)(10,077)(48,928)(55,255)(87,135)Operating(loss)/profit (386,603)(2,140,668)11,473 (29,629)(97,814)(19,508)443,943 (900,348)(949,393)FINANCE COSTS Interest expense (126)(87)(Loss)

55、/profit before tax (386,729)(2,140,668)11,473 (29,629)(97,814)(19,508)443,943 (900,435)(949,393)Withholding tax on dividend income 9 (6,990)(5,738)(759)(1,247)(2,008)(3,476)(10,980)(12,591)(21,668)(Loss)/profit after tax and total comprehensive income for the period (393,719)(2,146,406)10,714 (30,87

56、6)(99,822)(22,984)432,963 (913,026)(971,061)The accompanying notes are an integral part of these financial statements.8 GLOBAL X EXCHANGE TRADED FUNDS SERIES OFC STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME(CONTINUED)For the period ended 30 September 2024(unaudited)Global X Asia USD In

57、vestment Grade Bond ETF Global X China Little Giant ETF For the six months ended 30 September 2024 For the six months ended 30 September 2024 (unaudited)(unaudited)Notes USD RMB INCOME Dividend income 407,886 Interest income 8 1,152 Net gain/(loss)on financial assets at fair value through profit or

58、loss 5 561,959 (2,367,126)Net exchange(loss)/gain (184)11 Other income 40 561,823 (1,958,077)EXPENSES Management fee 6(b)(23,307)(124,899)Transaction costs on financial assets at fair value through profit or loss 6(a)(96)(65,774)(23,403)(190,673)Operating profit/(loss)538,420 (2,148,750)FINANCE COST

59、S Interest expense (4)(29)Profit/(loss)before tax 538,416 (2,148,779)Withholding tax on dividend income 9 (41,110)Increase in net attributable to shareholders from operations/Loss after tax and total comprehensive income for the period 538,416 (2,189,889)The accompanying notes are an integral part o

60、f these financial statements.9 GLOBAL X EXCHANGE TRADED FUNDS SERIES OFC STATEMENT OF CHANGES IN NET ASSETS ATTRIBUTABLE TO SHAREHOLDERS For the period ended 30 September 2024(unaudited)Global X Exchange Traded Funds Series OFC Global X China Clean Energy ETF Global X China Consumer Brand ETF Global

61、 X China Electric Vehicle and Battery ETF Global X China Robotics and AI ETF For the six months ended 30 September 2024 For the six months ended 30 September 2023 For the six months ended 30 September 2024 For the six months ended 30 September 2023 For the six months ended 30 September 2024 For the

62、six months ended 30 September 2023 For the six months ended 30 September 2024 For the six months ended 30 September 2023 For the six months ended 30 September 2024 For the six months ended 30 September 2023 (unaudited)(unaudited)(unaudited)(unaudited)(unaudited)(unaudited)(unaudited)(unaudited)(unau

63、dited)(unaudited)Notes HKD HKD RMB RMB RMB RMB RMB RMB RMB RMB Balance at the beginning of the period 542,225,482 1,283,195,710 357,561,588 671,784,088 1,232,615,068 2,771,314,730 126,181,262 172,995,029 Issue of shares during the period -cash creation and cash component 4 12,113,422 38,259,707 26,5

64、35,250 16,934,998 4,140,081 Redemption of shares during the period -cash redemption and cash component 4 (86,693,059)(239,957,334)(79,800,591)(100,344,304)(218,145,726)(525,675,746)(21,113,945)(22,538,165)Net redemption of shares (86,693,059)(239,957,334)(67,687,169)(62,084,597)(191,610,476)(508,740

65、,748)(16,973,864)(22,538,165)Distribution to shareholders 10 Profit/(loss)after tax and total comprehensive income for the period 44,916,024 (252,335,169)13,554,991 (75,090,717)132,082,188 (507,109,460)3,682,830 (22,854,679)Balance at the end of the period 500,448,447 790,903,207 303,429,410 534,608

66、,774 1,173,086,780 1,755,464,522 112,890,228 127,602,185 Number of shares in issue at beginning of period 3(b)7,550,000 12,850,000 9,000,000 14,150,000 18,350,000 29,000,000 3,050,000 3,450,000 Issue of shares during the period(shares)3(b)300,000 850,000 450,000 200,000 100,000 Redemption of shares

67、during the period(shares)3(b)(1,250,000)(2,700,000)(2,100,000)(2,300,000)(3,500,000)(6,100,000)(550,000)(500,000)Number of shares in issue at end of period 3(b)6,300,000 10,150,000 7,200,000 12,700,000 15,300,000 23,100,000 2,600,000 2,950,000 The accompanying notes are an integral part of these fin

68、ancial statements.10 GLOBAL X EXCHANGE TRADED FUNDS SERIES OFC STATEMENT OF CHANGES IN NET ASSETS ATTRIBUTABLE TO SHAREHOLDERS(CONTINUED)For the period ended 30 September 2024(unaudited)Global X China Semiconductor ETF Global X China Global Leaders ETF Global X China Innovator Active ETF Global X As

69、ia Semiconductor ETF Global X China E-Commerce and Logistics ETF For the six months ended 30 September 2024 For the six months ended 30 September 2023 For the six months ended 30 September 2024 For the six months ended 30 September 2023 For the six months ended 30 September 2024 For the six months e

70、nded 30 September 2023 For the six months ended 30 September 2024 For the six months ended 30 September 2023 For the six months ended 30 September 2024 For the six months ended 30 September 2023 (unaudited)(unaudited)(unaudited)(unaudited)(unaudited)(unaudited)(unaudited)(unaudited)(unaudited)(unaud

71、ited)Notes RMB RMB RMB RMB RMB RMB RMB RMB RMB RMB Balance at the beginning of the period 381,854,538 578,212,991 17,208,077 52,395,975 13,410,434 168,223,606 91,488,227 65,837,548 7,173,998 29,757,733 Issue of shares during the period -cash creation and cash component 4 1,887,202 16,217,828 10,848,

72、714 6,663,094 Redemption of shares during the period -cash redemption and cash component 4(51,359,640)(45,634,561)(1,698,214)(9,130,611)(2,448,948)(152,311,929)(46,834,824)(8,628,968)(1,807,469)(11,962,747)Net(redemption)/issue of shares (51,359,640)(45,634,561)188,988 (9,130,611)(2,448,948)(136,094

73、,101)(35,986,110)(1,965,874)(1,807,469)(11,962,747)Distribution to shareholders 10 Profit/(loss)after tax and total comprehensive income for the period 41,950,168 (91,723,657)2,699,044 (3,343,361)(458,036)(9,819,736)(4,681,652)2,459,477 564,622 (1,301,675)Balance at the end of the period 372,445,066

74、 440,854,773 20,096,109 39,922,003 10,503,450 22,309,769 50,820,465 66,331,151 5,931,151 16,493,311 Number of shares in issue at beginning of period 3(b)12,600,000 14,450,000 500,000 1,350,000 500,000 5,150,000 1,650,000 1,600,000 200,000 750,000 Issue of shares during the period(shares)3(b)50,000 5

75、00,000 200,000 150,000 Redemption of shares during the period(shares)3(b)(1,750,000)(1,200,000)(50,000)(250,000)(100,000)(4,900,000)(900,000)(200,000)(50,000)(300,000)Number of shares in issue at end of period 3(b)10,850,000 13,250,000 500,000 1,100,000 400,000 750,000 950,000 1,550,000 150,000 450,

76、000 The accompanying notes are an integral part of these financial statements.11 GLOBAL X EXCHANGE TRADED FUNDS SERIES OFC STATEMENT OF CHANGES IN NET ASSETS ATTRIBUTABLE TO SHAREHOLDERS(CONTINUED)For the period ended 30 September 2024(unaudited)Global X China Games and Entertainment ETF Global X Fi

77、nTech ETF Global X Autonomous and Electric Vehicles ETF Global X Asia Innovator Active ETF Global X China MedTech ETF For the six months ended 30 September 2024 For the six months ended 30 September 2023 For the six months ended 30 September 2024 For the six months ended 30 September 2023 For the si

78、x months ended 30 September 2024 For the six months ended 30 September 2023 For the six months ended 30 September 2024 For the six months ended 30 September 2023 For the six months ended 30 September 2024 (unaudited)(unaudited)(unaudited)(unaudited)(unaudited)(unaudited)(unaudited)(unaudited)(unaudi

79、ted)Notes RMB RMB USD USD USD USD RMB RMB RMB Balance at the beginning of the period 7,618,668 17,733,039 1,290,790 1,545,427 1,313,184 2,805,014 9,286,608 13,387,883 29,090,978 Issue of shares during the period -cash creation and cash component 4 259,147 1,711,806 Redemption of shares during the pe

80、riod -cash redemption and cash component 4 (4,956,658)(205,093)(1,609,514)(16,800,498)Net(redemption)/issue of shares (4,956,658)259,147 (205,093)(1,609,514)(15,088,692)Distribution to shareholders 10 (Loss)/profit after tax and total comprehensive income for the period (393,719)(2,146,406)10,714 (3

81、0,876)(99,822)(22,984)432,963 (913,026)(971,061)Balance at the end of the period 7,224,949 10,629,975 1,560,651 1,309,458 1,213,362 2,782,030 8,110,057 12,474,857 13,031,225 Number of shares in issue at beginning of period 3(b)250,000 500,000 250,000 400,000 200,000 450,000 300,000 400,000 750,000 I

82、ssue of shares during the period(shares)3(b)50,000 50,000 Redemption of shares during the period(shares)3(b)(150,000)(50,000)(50,000)(500,000)Number of shares in issue at end of period 3(b)250,000 350,000 300,000 350,000 200,000 450,000 250,000 400,000 300,000 The accompanying notes are an integral

83、part of these financial statements.12 GLOBAL X EXCHANGE TRADED FUNDS SERIES OFC STATEMENT OF CHANGES IN NET ASSETS ATTRIBUTABLE TO SHAREHOLDERS(CONTINUED)For the period ended 30 September 2024(unaudited)Global X Asia USD Investment Grade Bond ETF Global X China Little Giant ETF For the six months en

84、ded 30 September 2024 For the six months ended 30 September 2024 (unaudited)(unaudited)Notes USD RMB Balance at the beginning of the period 19,591,543 50,722,148 Issue of shares during the period -cash creation and cash component 4 233,310 11,493,142 Redemption of shares during the period -cash rede

85、mption and cash component 4 (10,081,092)(34,138,625)Net redemption of shares (9,847,782)(22,645,483)Distribution to shareholders 10 (321,489)Increase in net attributable to shareholders from operations/Loss after tax and total comprehensive income for the period 538,416 (2,189,889)Balance at the end

86、 of the period 9,960,688 25,886,776 Number of shares in issue at beginning of period 3(b)2,670,000 1,189,750 Issue of shares during the period(shares)3(b)30,300 300,000 Redemption of shares during the period(shares)3(b)(1,380,000)(900,000)Number of shares in issue at end of period 3(b)1,320,300 589,

87、750 The accompanying notes are an integral part of these financial statements.13 GLOBAL X EXCHANGE TRADED FUNDS SERIES OFC STATEMENT OF CASH FLOWS For the period ended 30 September 2024(unaudited)Global X China Clean Energy ETF For the six months ended 30 September 2024 For the six months ended 30 S

88、eptember 2023 (unaudited)(unaudited)Note RMB RMB CASH FLOWS FROM OPERATING ACTIVITIES Profit/(loss)before tax 45,738,272 (251,132,223)Adjustments for:Dividend income (8,675,372)(12,616,849)Interest income (3,955)(11,344)Interest expense 4,226 39 37,063,171 (263,760,377)Decrease in financial assets a

89、t fair value through profit or loss 42,334,849 492,908,946 Increase in prepayment and other receivables (3,245)(26,373)Decrease in management fee payable (77,859)(306,794)Increase in registration fee payable 6,000 126,000 Cash generated from operations 79,322,916 228,941,402 Dividends received,net o

90、f withholding tax 7,691,814 11,368,903 Interest received 3,955 11,344 Interest paid (4,226)(39)Net cash flows generated from operating activities 87,014,459 240,321,610 CASH FLOWS FROM FINANCING ACTIVITY Cash paid on redemption of shares (86,693,059)(239,957,334)Net cash flows used in financing acti

91、vity (86,693,059)(239,957,334)NET INCREASE IN CASH AND CASH EQUIVALENTS 321,400 364,276 Cash and cash equivalents at the beginning of the period 494,738 2,538,628 CASH AND CASH EQUIVALENTS AT THE END OF THE PERIOD 816,138 2,902,904 ANALYSIS OF BALANCES OF CASH AND CASH EQUIVALENTS Bank balances 6(d)

92、816,138 2,902,904 The accompanying 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 2024(unaudited)Global X China Consumer Brand ETF For the six months ended 30 September 2024 For

93、 the six months ended 30 September 2023 (unaudited)(unaudited)Note RMB RMB CASH FLOWS FROM OPERATING ACTIVITIES Profit/(loss)before tax 14,081,899 (74,395,009)Adjustments for:Dividend income (7,824,137)(9,887,691)Interest income (1,706)(4,471)Interest expense 4,294 6,256,056 (84,282,877)Decrease in

94、financial assets at fair value through profit or loss 55,211,857 136,769,444(Increase)/decrease in prepayment and other receivables (3,643)5,128 Decrease in management fee payable (71,260)(68,563)Increase in amounts due to brokers 3,688,387 (Decrease)/increase in registration fee payable (42,000)156

95、,000 Cash generated from operations 65,039,397 52,579,132 Dividends received,net of withholding tax 7,004,127 8,921,831 Interest received 1,706 4,471 Interest paid (4,294)Net cash flows generated from operating activities 72,045,230 61,501,140 CASH FLOWS FROM FINANCING ACTIVITIES Cash received from

96、issue of shares 12,113,422 38,259,707 Cash paid on redemption of shares (79,800,591)(100,344,304)Net cash flows used in financing activities (67,687,169)(62,084,597)NET INCREASE/(DECREASE)IN CASH AND CASH EQUIVALENTS 4,358,061 (583,457)Cash and cash equivalents at the beginning of the period 378,635

97、 2,576,416 CASH AND CASH EQUIVALENTS AT THE END OF THE PERIOD 4,736,696 1,992,959 ANALYSIS OF BALANCES OF CASH AND CASH EQUIVALENTS Bank balances 6(d)4,736,696 1,992,959 The accompanying notes are an integral part of these financial statements.15 GLOBAL X EXCHANGE TRADED FUNDS SERIES OFC STATEMENT O

98、F CASH FLOWS(CONTINUED)For the period ended 30 September 2024(unaudited)Global X China Electric Vehicle and Battery ETF For the six months ended 30 September 2024 For the six months ended 30 September 2023 (unaudited)(unaudited)Note RMB RMB CASH FLOWS FROM OPERATING ACTIVITIES Profit/(loss)before ta

99、x 134,108,652 (504,403,431)Adjustments for:Dividend income (20,264,639)(27,060,278)Interest income (8,162)(28,214)Interest expense 11,530 113,847,381 (531,491,923)Decrease in financial assets at fair value through profit or loss 61,369,096 1,011,989,204 Decrease in amounts due from brokers 10,240,10

100、7 Increase in prepayment and other receivables (54,889)(145,915)Decrease in management fee payable (182,612)(597,187)(Decrease)/increase in registration fee payable (30,000)156,000 Cash generated from operations 185,189,083 479,910,179 Dividends received,net of withholding tax 18,238,175 23,387,400

101、Interest received 8,162 28,214 Interest paid (11,530)Net cash flows generated from operating activities 203,423,890 503,325,794 CASH FLOWS FROM FINANCING ACTIVITIES Cash received from issue of shares 26,535,250 16,934,998 Cash paid on redemption of shares (218,145,726)(495,270,658)Net cash flows use

102、d in financing activities (191,610,476)(478,335,660)NET INCREASE IN CASH AND CASH EQUIVALENTS 11,813,414 24,990,134 Cash and cash equivalents at the beginning of the period (8,737,101)8,206,886 CASH AND CASH EQUIVALENTS AT THE END OF THE PERIOD 3,076,313 33,197,020 ANALYSIS OF BALANCES OF CASH AND C

103、ASH EQUIVALENTS Bank balances 6(d)3,076,313 33,197,020 The accompanying 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 2024(unaudited)Global X China Robotics and AI ETF For the

104、six months ended 30 September 2024 For the six months ended 30 September 2023 (unaudited)(unaudited)Note RMB RMB CASH FLOWS FROM OPERATING ACTIVITIES Profit/(loss)before tax 3,808,922 (22,749,633)Adjustments for:Dividend income (1,260,922)(1,050,475)Interest income (2,984)(2,280)Interest expense 78

105、2,545,094 (23,802,388)Decrease in financial assets at fair value through profit or loss 13,288,748 44,869,792 Increase in prepayment and other receivables (9,480)Decrease in management fee payable (33,752)(17,420)Increase in amounts due to brokers 354,706 Increase in registration fee payable 24,000

106、24,000 Cash generated from operations 16,169,316 21,073,984 Dividends received,net of withholding tax 1,134,830 945,429 Interest received 2,984 2,280 Interest paid (78)Net cash flows generated from operating activities 17,307,052 22,021,693 CASH FLOWS FROM FINANCING ACTIVITIES Cash received from iss

107、ue of shares 4,140,081 Cash paid on redemption of shares (21,113,945)(22,538,165)Net cash flows used in financing activities (16,973,864)(22,538,165)NET INCREASE/(DECREASE)IN CASH AND CASH EQUIVALENTS 333,188 (516,472)Cash and cash equivalents at the beginning of the period 282,351 974,457 CASH AND

108、CASH EQUIVALENTS AT THE END OF THE PERIOD 615,539 457,985 ANALYSIS OF BALANCES OF CASH AND CASH EQUIVALENTS Bank balances 6(d)615,539 457,985 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 t

109、he period ended 30 September 2024(unaudited)Global X China Semiconductor ETF For the six months ended 30 September 2024 For the six months ended 30 September 2023 (unaudited)(unaudited)Note RMB RMB CASH FLOWS FROM OPERATING ACTIVITIES Profit/(loss)before tax 42,095,352 (91,549,160)Adjustments for:Di

110、vidend income (1,617,991)(1,744,969)Interest income (7,317)(2,855)Interest expense 323 40,470,367 (93,296,984)Decrease in financial assets at fair value through profit or loss 9,368,023 137,143,181 Increase in prepayment and other receivables (19,345)(29,822)(Increase)/decrease in amounts due from b

111、rokers (11,516,183)7,015 Decrease in management fee payable (71,897)(66,397)Increase in amounts due to brokers 19,952,147 Increase in registration fee payable 6,000 36,000 Cash generated from operations 58,189,112 43,792,993 Dividends received,net of withholding tax 1,472,807 1,505,996 Interest rece

112、ived 7,317 2,855 Interest paid (323)Net cash flows generated from operating activities 59,668,913 45,301,844 CASH FLOWS FROM FINANCING ACTIVITY Cash paid on redemption of shares (51,359,640)(45,634,561)Net cash flows used in financing activity (51,359,640)(45,634,561)NET INCREASE/(DECREASE)IN CASH A

113、ND CASH EQUIVALENTS 8,309,273 (332,717)Cash and cash equivalents at the beginning of the period 463,096 1,412,388 CASH AND CASH EQUIVALENTS AT THE END OF THE PERIOD 8,772,369 1,079,671 ANALYSIS OF BALANCES OF CASH AND CASH EQUIVALENTS Bank balances 6(d)8,772,369 1,079,671 The accompanying notes are

114、an integral part of these financial statements.18 GLOBAL X EXCHANGE TRADED FUNDS SERIES OFC STATEMENT OF CASH FLOWS(CONTINUED)For the period ended 30 September 2024(unaudited)Global X China Global Leaders ETF For the six months ended 30 September 2024 For the six months ended 30 September 2023 (unau

115、dited)(unaudited)Note RMB RMB CASH FLOWS FROM OPERATING ACTIVITIES Profit/(loss)before tax 2,721,607 (3,311,146)Adjustments for:Dividend income (400,773)(663,095)Interest income (1,309)(375)Interest expense 15 2,319,540 (3,974,616)(Increase)/decrease in financial assets at fair value through profit

116、or loss (2,850,194)12,511,228 Decrease in management fee payable (2,038)(7,404)(Decrease)/increase in registration fee payable (42,000)24,000 Cash(used in)/generated from operations (574,692)8,553,208 Dividends received,net of withholding tax 372,794 630,880 Interest received 1,309 375 Interest paid

117、 (15)Net cash flows(used in)/generated from operating activities (200,604)9,184,463 CASH FLOWS FROM FINANCING ACTIVITIES Cash received from issue of shares 1,887,202 Cash paid on redemption of shares (1,698,214)(9,130,611)Net cash flows generated from/(used in)financing activities 188,988 (9,130,611

118、)NET(DECREASE)/INCREASE IN CASH AND CASH EQUIVALENTS (11,616)53,852 Cash and cash equivalents at the beginning of the period 144,924 257,901 CASH AND CASH EQUIVALENTS AT THE END OF THE PERIOD 133,308 311,753 ANALYSIS OF BALANCES OF CASH AND CASH EQUIVALENTS Bank balances 6(d)133,308 311,753 The acco

119、mpanying notes are an integral part of these financial statements.19 GLOBAL X EXCHANGE TRADED FUNDS SERIES OFC STATEMENT OF CASH FLOWS(CONTINUED)For the period ended 30 September 2024(unaudited)Global X China Innovator Active ETF For the six months ended 30 September 2024 For the six months ended 30

120、 September 2023 (unaudited)(unaudited)Note RMB RMB CASH FLOWS FROM OPERATING ACTIVITIES Loss before tax (448,309)(9,784,948)Adjustments for:Dividend income (151,996)(448,150)Interest income (1,185)(12,330)Interest expense 20 (601,470)(10,245,428)Decrease in financial assets at fair value through pro

121、fit or loss 13,293,700 133,949,523 Increase in amounts due from brokers (2,612)Decrease in management fee payable (5,424)(89,161)Increase in registration fee payable 90,000 Cash generated from operations 12,686,806 123,702,322 Dividends received,net of withholding tax 146,645 411,007 Interest receiv

122、ed 1,185 12,330 Interest paid (20)Net cash flows generated from operating activities 12,834,616 124,125,659 CASH FLOWS FROM FINANCING ACTIVITIES Cash received from issue of shares 16,217,828 Cash paid on redemption of shares (2,448,948)(152,311,929)Net cash flows used in financing activities (2,448,

123、948)(136,094,101)NET INCREASE/(DECREASE)IN CASH AND CASH EQUIVALENTS 10,385,668 (11,968,442)Cash and cash equivalents at the beginning of the period 147,112 13,278,148 CASH AND CASH EQUIVALENTS AT THE END OF THE PERIOD 10,532,780 1,309,706 ANALYSIS OF BALANCES OF CASH AND CASH EQUIVALENTS Bank balan

124、ces 6(d)10,532,780 1,309,706 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 2024(unaudited)Global X Asia Semiconductor ETF For the six months ended 30 September

125、 2024 For the six months ended 30 September 2023 (unaudited)(unaudited)Note RMB RMB CASH FLOWS FROM OPERATING ACTIVITIES (Loss)/profit before tax (4,517,590)2,717,757 Adjustments for:Dividend income (843,489)(1,298,762)Interest income (639)(288)Interest expense 2,126 466 (5,359,592)1,419,173 Decreas

126、e/(increase)in financial assets at fair value through profit or loss 40,604,423 (582,877)Increase in amounts due from brokers (1,646,803)(428,704)(Decrease)/increase in management fee payable (23,536)5,422 Increase/(decrease)in amounts due to brokers 3,419,278 (42)Increase in registration fee payabl

127、e 53,999 24,001 Cash generated from operations 37,047,769 436,973 Dividends received,net of withholding tax 723,355 1,061,123 Interest received 639 288 Interest paid (2,126)(466)Net cash flows generated from operating activities 37,769,637 1,497,918 CASH FLOWS FROM FINANCING ACTIVITIES Cash received

128、 from issue of shares 10,848,714 6,663,094 Cash paid on redemption of shares (46,834,824)(8,628,968)Net cash flows used in financing activities (35,986,110)(1,965,874)NET INCREASE/(DECREASE)IN CASH AND CASH EQUIVALENTS 1,783,527 (467,956)Cash and cash equivalents at the beginning of the period 429,2

129、83 241,720 CASH AND CASH EQUIVALENTS AT THE END OF THE PERIOD 2,212,810 (226,236)ANALYSIS OF BALANCES OF CASH AND CASH EQUIVALENTS Bank balances 6(d)5,854,857 Bank overdraft (3,642,047)(226,236)2,212,810 (226,236)The accompanying notes are an integral part of these financial statements.21 GLOBAL X E

130、XCHANGE TRADED FUNDS SERIES OFC STATEMENT OF CASH FLOWS(CONTINUED)For the period ended 30 September 2024(unaudited)Global X China E-Commerce and Logistics ETF For the six months ended 30 September 2024 For the six months ended 30 September 2023 (unaudited)(unaudited)Note RMB RMB CASH FLOWS FROM OPER

131、ATING ACTIVITIES Profit/(loss)before tax 572,749 (1,252,600)Adjustments for:Dividend income (143,875)(937,883)Interest income (63)(334)428,811 (2,190,817)Decrease in financial assets at fair value through profit or loss 7,147,684 13,282,861 Decrease in amounts due from brokers 13,652 Decrease in man

132、agement fee payable (1,544)(7,648)Decrease in amounts due to brokers (12)(Decrease)/increase in registration fee payable (6,000)12,000 Cash generated from operations 7,568,951 11,110,036 Dividends received,net of withholding tax 139,196 856,726 Interest received 63 334 Net cash flows generated from

133、operating activities 7,708,210 11,967,096 CASH FLOWS FROM FINANCING ACTIVITY Cash paid on redemption of shares (1,807,469)(11,962,747)Net cash flows used in financing activity (1,807,469)(11,962,747)NET INCREASE IN CASH AND CASH EQUIVALENTS 5,900,741 4,349 Cash and cash equivalents at the beginning

134、of the period 29,679 59,035 CASH AND CASH EQUIVALENTS AT THE END OF THE PERIOD 5,930,420 63,384 ANALYSIS OF BALANCES OF CASH AND CASH EQUIVALENTS Bank balances 6(d)5,930,420 63,384 The accompanying notes are an integral part of these financial statements.22 GLOBAL X EXCHANGE TRADED FUNDS SERIES OFC

135、STATEMENT OF CASH FLOWS(CONTINUED)For the period ended 30 September 2024(unaudited)Global X China Games and Entertainment ETF For the six months ended 30 September 2024 For the six months ended 30 September 2023 (unaudited)(unaudited)Note RMB RMB CASH FLOWS FROM OPERATING ACTIVITIES Loss before tax

136、(386,729)(2,140,668)Adjustments for:Dividend income (96,154)(103,205)Interest income (90)(235)Interest expense 126 (482,847)(2,244,108)Decrease in financial assets at fair value through profit or loss 7,440,059 7,125,190 Decrease in amounts due from brokers 76,117 9 Decrease in management fee payabl

137、e (1,282)(2,721)Decrease in amounts due to brokers (70,879)(Decrease)/increase in registration fee payable (12,000)12,000 Cash generated from operations 7,020,047 4,819,491 Dividends received,net of withholding tax 89,164 97,467 Interest received 90 235 Interest paid (126)Net cash flows generated fr

138、om operating activities 7,109,175 4,917,193 CASH FLOWS FROM FINANCING ACTIVITY Cash paid on redemption of shares (4,956,658)Net cash flows used in financing activity (4,956,658)NET INCREASE/(DECREASE)IN CASH AND CASH EQUIVALENTS 7,109,175 (39,465)Cash and cash equivalents at the beginning of the per

139、iod 118,907 202,155 CASH AND CASH EQUIVALENTS AT THE END OF THE PERIOD 7,228,082 162,690 ANALYSIS OF BALANCES OF CASH AND CASH EQUIVALENTS Bank balances 6(d)7,228,082 162,690 The accompanying notes are an integral part of these financial statements 23 GLOBAL X EXCHANGE TRADED FUNDS SERIES OFC STATEM

140、ENT OF CASH FLOWS(CONTINUED)For the period ended 30 September 2024(unaudited)Global X FinTech ETF For the six months ended 30 September 2024 For the six months ended 30 September 2023 (unaudited)(unaudited)Note USD USD CASH FLOWS FROM OPERATING ACTIVITIES Profit/(loss)before tax 11,473 (29,629)Adjus

141、tments for:Dividend income (7,371)(4,943)4,102 (34,572)(Increase)/decrease in financial assets at fair value through profit or loss (268,585)233,940 Increase/(decrease)in management fee payable 35 (106)Increase in registration fee payable 1,000 Cash(used in)/generated from operations (264,448)200,26

142、2 Dividends received,net of withholding tax 6,616 3,705 Net cash flows(used in)/generated from operating activities (257,832)203,967 CASH FLOWS FROM FINANCING ACTIVITIES Cash received from issue of shares 259,147 Cash paid on redemption of shares (205,093)Net cash flows generated from/(used in)finan

143、cing activities 259,147 (205,093)NET INCREASE/(DECREASE)IN CASH AND CASH EQUIVALENTS 1,315 (1,126)Cash and cash equivalents at the beginning of the period 8,001 12,981 CASH AND CASH EQUIVALENTS AT THE END OF THE PERIOD 9,316 11,855 ANALYSIS OF BALANCES OF CASH AND CASH EQUIVALENTS Bank balances 6(d)

144、9,316 11,855 The accompanying notes are an integral part of these financial statements.24 GLOBAL X EXCHANGE TRADED FUNDS SERIES OFC STATEMENT OF CASH FLOWS(CONTINUED)For the period ended 30 September 2024(unaudited)Global X Autonomous and Electric Vehicles ETF For the six months ended 30 September 2

145、024 For the six months ended 30 September 2023 (unaudited)(unaudited)Note USD USD CASH FLOWS FROM OPERATING ACTIVITIES Loss before tax (97,814)(19,508)Adjustments for:Dividend income (11,107)(24,013)Interest income (1)Interest expense (108,921)(43,522)Decrease in financial assets at fair value throu

146、gh profit or loss 1,303,014 21,353 Decrease in amounts due from brokers 4,411 1(Decrease)/increase in management fee payable (195)39 Decrease in registration fee payable (3,000)Cash generated from/(used in)operations 1,195,309 (22,129)Dividends received,net of withholding tax 11,431 21,502 Interest

147、received 1 Interest paid Net cash flows generated from/(used in)operating activities 1,206,740 (626)NET INCREASE/(DECREASE)IN CASH AND CASH EQUIVALENTS 1,206,740 (626)Cash and cash equivalents at the beginning of the period 7,049 17,285 CASH AND CASH EQUIVALENTS AT THE END OF THE PERIOD 1,213,789 16

148、,659 ANALYSIS OF BALANCES OF CASH AND CASH EQUIVALENTS Bank balances 6(d)1,213,789 16,659 The accompanying notes are an integral part of these financial statements.25 GLOBAL X EXCHANGE TRADED FUNDS SERIES OFC STATEMENT OF CASH FLOWS(CONTINUED)For the period ended 30 September 2024(unaudited)Global X

149、 Asia Innovator Active ETF For the six months ended 30 September 2024 For the six months ended 30 September 2023 (unaudited)(unaudited)Note RMB RMB CASH FLOWS FROM OPERATING ACTIVITIES Profit/(loss)before tax 443,943 (900,435)Adjustments for:Dividend income (101,322)(104,672)Interest income (565)(79

150、7)Interest expense 87 342,056 (1,005,817)Decrease in financial assets at fair value through profit or loss 8,678,426 1,019,934 Decrease in amounts due from brokers 46,507 Decrease in management fee payable (1,116)(414)Cash generated from operations 9,019,366 60,210 Dividends received,net of withhold

151、ing tax 91,811 90,883 Interest received 565 797 Interest paid (87)Net cash flows generated from operating activities 9,111,742 151,803 CASH FLOWS FROM FINANCING ACTIVITY Cash paid on redemption of shares (1,609,514)Net cash flows used in financing activity (1,609,514)NET INCREASE IN CASH AND CASH EQ

152、UIVALENTS 7,502,228 151,803 Cash and cash equivalents at the beginning of the period 612,127 834,308 CASH AND CASH EQUIVALENTS AT THE END OF THE PERIOD 8,114,355 986,111 ANALYSIS OF BALANCES OF CASH AND CASH EQUIVALENTS Bank balances 6(d)8,114,355 986,111 The accompanying notes are an integral part

153、of these financial statements.26 GLOBAL X EXCHANGE TRADED FUNDS SERIES OFC STATEMENT OF CASH FLOWS(CONTINUED)For the period ended 30 September 2024(unaudited)Global X China MedTech ETF For the six months ended 30 September 2024 (unaudited)Note RMB CASH FLOWS FROM OPERATING ACTIVITIES Loss before tax

154、 (949,393)Adjustments for:Dividend income (216,676)Interest income (1,432)(1,167,501)Decrease in financial assets at fair value through profit or loss 16,036,044 Decrease in amounts due from brokers 408,319 Decrease in management fee payable (17,686)Decrease in registration fee payable (36,000)Cash

155、generated from operations 15,223,176 Dividends received,net of withholding tax 195,008 Interest received 1,432 Net cash flows generated from operating activities 15,419,616 CASH FLOWS FROM FINANCING ACTIVITIES Cash received from issue of shares 1,711,806 Cash paid on redemption of shares (18,729,241

156、)Net cash flows used in financing activities (17,017,435)NET DECREASE IN CASH AND CASH EQUIVALENTS (1,597,819)Cash and cash equivalents at the beginning of the period 1,731,598 CASH AND CASH EQUIVALENTS AT THE END OF THE PERIOD 133,779 ANALYSIS OF BALANCES OF CASH AND CASH EQUIVALENTS Bank balances

157、6(d)133,779 The accompanying notes are an integral part of these financial statements.27 GLOBAL X EXCHANGE TRADED FUNDS SERIES OFC STATEMENT OF CASH FLOWS(CONTINUED)For the period ended 30 September 2024(unaudited)Global X Asia USD Investment Grade Bond ETF For the six months ended 30 September 2024

158、 (unaudited)Note USD CASH FLOWS FROM OPERATING ACTIVITIES Increase in net attributable to shareholders from operations 538,416 Adjustments for:Interest income (8)Interest expense 4 538,412 Decrease in financial assets at fair value through profit or loss 9,644,803 Increase in amounts due from broker

159、s (388,325)Decrease in management fee payable (2,843)Increase in amounts due to brokers 305,044 Decrease in registration fee payable (3,000)Cash generated from operations 10,094,091 Interest received 8 Interest paid (4)Net cash flows generated from operating activities 10,094,095 CASH FLOWS FROM FIN

160、ANCING ACTIVITIES Cash received from issue of shares 233,310 Cash paid on redemption of shares (10,081,092)Cash paid on distribution to shareholders (321,489)Net cash flows used in financing activities (10,169,271)NET DECREASE IN CASH AND CASH EQUIVALENTS (75,176)Cash and cash equivalents at the beg

161、inning of the period 122,852 CASH AND CASH EQUIVALENTS AT THE END OF THE PERIOD 47,676 ANALYSIS OF BALANCES OF CASH AND CASH EQUIVALENTS Bank balances 6(d)47,676 The accompanying notes are an integral part of these financial statements.28 GLOBAL X EXCHANGE TRADED FUNDS SERIES OFC STATEMENT OF CASH F

162、LOWS(CONTINUED)For the period ended 30 September 2024(unaudited)Global X China Little Giant ETF For the six months ended 30 September 2024 (unaudited)Note RMB CASH FLOWS FROM OPERATING ACTIVITIES Loss before tax (2,148,779)Adjustments for:Dividend income (407,886)Interest income (1,152)Interest expe

163、nse 29 (2,557,788)Decrease in financial assets at fair value through profit or loss 24,765,822 Decrease in management fee payable (24,754)Increase in registration fee payable 12,000 Cash generated from operations 22,195,280 Dividends received,net of withholding tax 366,776 Interest received 1,152 In

164、terest paid (29)Net cash flows generated from operating activities 22,563,179 CASH FLOWS FROM FINANCING ACTIVITIES Cash received from issue of shares 11,493,142 Cash paid on redemption of shares (40,505,507)Net cash flows used in financing activities (29,012,365)NET DECREASE IN CASH AND CASH EQUIVAL

165、ENTS (6,449,186)Cash and cash equivalents at the beginning of the period 6,685,840 CASH AND CASH EQUIVALENTS AT THE END OF THE PERIOD 236,654 ANALYSIS OF BALANCES OF CASH AND CASH EQUIVALENTS Bank balances 6(d)236,654 The accompanying notes are an integral part of these financial statements.GLOBAL X

166、 EXCHANGE TRADED FUNDS SERIES OFC NOTES TO THE FINANCIAL STATEMENTS 30 September 2024 29 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 incorp

167、orated 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 2024,the Compa

168、ny has nineteen 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 nineteen sub-funds,including Global X China Clean Energy ETF,Global X China Consumer Brand ETF,Global X China

169、 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,Global X

170、FinTech ETF,Global X Autonomous and Electric Vehicles ETF,Global X Asia Innovator Active ETF,Global X China MedTech ETF,Global X Asia USD Investment Grade Bond ETF,Global X China Little Giant ETF,Global X HSI Components Covered Call Active ETF,Global X HSCEI Components Covered Call Active ETF and Gl

171、obal X K-Pop and Culture ETF are referred to individually or collectively as the“Sub-Fund(s)”.The Sub-Funds are listed on the Stock Exchange of Hong Kong Limited(the“SEHK”)(a subsidiary of The Hong Kong Exchanges and Clearing Limited)with details below:Name of Sub-Funds Listing date on the SEHK Glob

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

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

174、ductor ETF”)23 July 2021 Global X China E-commerce and Logistics ETF (“China E-commerce and Logistics ETF”)23 July 2021 Global X China Games and Entertainment ETF (“China Games and Entertainment ETF”)23 July 2021 Global X FinTech ETF(“FinTech ETF”)10 December 2021 Global X Autonomous and Electric Ve

175、hicles ETF (“Autonomous and Electric Vehicles ETF”)10 December 2021 Global X Asia Innovator Active ETF(“Asia Innovator Active ETF”)10 December 2021 Global X China MedTech ETF(“China MedTech ETF”)4 August 2023 Global X Asia USD Investment Grade Bond ETF (“Asia USD Investment Grade Bond ETF”)12 Octobe

176、r 2023 Global X China Little Giant ETF(“China Little Giant ETF”)20 November 2023 Global X HSI Components Covered Call Active ETF (“HSI Components Covered Call Active ETF”)29 February 2024 Global X HSCEI Components Covered Call Active ETF(“HSCEI Components Covered Call Active ETF”)29 February 2024 Gl

177、obal X K-Pop and Culture ETF(“K-Pop and Culture ETF”)19 March 2024 GLOBAL X EXCHANGE TRADED FUNDS SERIES OFC NOTES TO THE FINANCIAL STATEMENTS 30 September 2024 30 1.GENERAL INFORMATION(CONTINUED)These financial statements relate to the sixteen Sub-Funds,China Clean Energy ETF,China Consumer Brand E

178、TF,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,FinTech ETF,Autonomous and Electric Vehicles ETF,Asia Innovator

179、Active ETF,China MedTech ETF,Asia USD Investment Grade Bond ETF and China Little Giant ETF.The Manager is responsible for the preparation of the financial statements.The first reporting period for HSI Components Covered Call Active ETF and HSCEI Components Covered Call Active ETF will cover for the

180、period from 28 February 2024(date of inception)to 31 March 2025 and K-Pop and Culture ETF will cover for the period from 18 March 2024(date of inception)to 31 March 2025.A cash flow statement of the Company has not been presented as the Company does not operate a bank or cash account or hold any cas

181、h equivalents and has had no cash transactions during the accounting period.Accordingly,in the opinion of the directors,the presentation of a cash flow statement would provide no additional useful information to the users of the financial statements.China Clean Energy ETF The objective of China Clea

182、n 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 China Clean Energy Index Net Total Return by investing all,or substant

183、ially 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 counter stock code:9806,Hong Kong dollar counter stock code:2806)i

184、s 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 China Consumer Brand ETF in index securities in substantially the same

185、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 to provide investment results that,before deduction of fees and ex

186、penses,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 in substantially the same weightings as constituted in the underly

187、ing 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 expenses,closely correspond to the performance of the FactSet China

188、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.GLOBAL X EXCHANGE TRADED FUNDS SERIES OFC NOTES TO THE FINANCIAL STATEMENTS 30 S

189、eptember 2024 31 1.GENERAL INFORMATION(CONTINUED)China Semiconductor 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 th

190、e performance of the FactSet China Semiconductor Index by investing 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(Hon

191、g Kong dollar counter stock code:3050)is to provide investment results that,before deduction of fees and expenses,closely correspond to the performance of the FactSet China Global Leaders Index by investing all,or substantially all,of the assets of China Global Leaders ETF in index securities in sub

192、stantially the same weightings as constituted in the underlying index.China Innovator Active ETF The objective of China Innovator Active ETF(Hong Kong dollar counter stock code:3058)is to achieve long term capital growth by primarily investing(i.e.at least 70%of its net asset value)in companies whic

193、h 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 Asia Semiconductor ETF(Hong Kong dollar counter stock code:3119)is t

194、o 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 index securities in substantially the same weightings as constituted

195、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,closely correspond to the performance of the FactSet China E-commerce an

196、d 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 ETF The objective of China Games and Entertainment ETF(Hong Kong d

197、ollar 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,of the assets of China Games and Entertainment ETF in index securit

198、ies in substantially the same weightings as constituted in the underlying index.FinTech ETF The objective of FinTech ETF(Hong Kong dollar counter stock code:3185)is to provide investment results that,before deduction of fees and expenses,closely correspond to the performance of the Global FinTech Th

199、ermatic Index by investing all,or substantially all,of the assets of FinTech ETF in index securities in substantially the same weighting as constituted in the underlying index.GLOBAL X EXCHANGE TRADED FUNDS SERIES OFC NOTES TO THE FINANCIAL STATEMENTS 30 September 2024 32 1.GENERAL INFORMATION(CONTI

200、NUED)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 Solactive Autonomous and Electric Vehicles

201、 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.Asia Innovator Active ETF The objective of Asia Innovator Active ETF(Hong Kong dollar counter stock code:

202、3051)is to achieve long term capital growth by primarily investing(i.e.at least 70%of its net asset value)in companies which are headquartered or incorporated in Mainland China,Hong Kong,Indonesia,India,Malaysia,Philippines,Singapore,Japan,South Korea,Taiwan and Thailand and are directly or indirect

203、ly involved in the provision of innovative products and/or services(“Innovative Business”).China MedTech ETF The objective of China MedTech ETF(Hong Kong dollar counter stock code:2841)is to provide investment results that,before fees and expenses,closely correspond to the performance of the Solacti

204、ve China MedTech Index by investing all,or substantially all,of the assets of China MedTech ETF in index securities in substantially the same weightings as constituted in the underlying index.Asia USD Investment Grade Bond ETF The objective of Asia USD Investment Grade Bond ETF(United States dollar

205、counter stock code:9075,Hong Kong dollar counter stock code:3075)is to provide investment results that,before fees and expenses,closely correspond to the performance of the Bloomberg Asia ex Japan USD Investment Grade Bond Index by investing in securities comprised in the underlying index,or in USD-

206、denominated fixed income securities rated investment grade that are not included in the underlying index.China Little Giant ETF The objective of China Little Giant ETF(Hong Kong dollar counter stock code:2815)is to provide investment results that,before fees and expenses,closely correspond to the pe

207、rformance of the Solactive China Little Giant Index by investing all,or substantially all,of the assets of China Little Giant ETF in index securities in substantially the same weightings as constituted in the underlying index.The Directors have applied to the Securities and Futures Commission of Hon

208、g Kong and The Hong Kong Exchanges and Clearing Limited to terminate China Innovator Active ETF,China E-commerce&Logistics ETF,China Games and Entertainment ETF,Autonomous and Electric Vehicles ETF and Asia Innovator Active ETF.The application has been approved on 29 July 2024.As a result,the financ

209、ial statements of the above Sub-Funds have been prepared on a non-going concern basis.As at 30 September 2024 and date of approval of the financial statements,the Directors confirmed that it has no intention to terminate any of the Sub-Funds which has a net asset value below the threshold of HKD50,0

210、00,000 or its equivalent in the currency of the Sub-Funds except the above mentioned Sub-Funds which have applied for termination.GLOBAL X EXCHANGE TRADED FUNDS SERIES OFC NOTES TO THE FINANCIAL STATEMENTS 30 September 2024 33 2.MATERIAL ACCOUNTING POLICIES The condensed interim financial statements

211、 are unaudited and are prepared in accordance with International Accounting Standard(“IAS”)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

212、(the“OFC Code”)and the relevant disclosure provisions specified in Appendix E of the Code 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 m

213、aterial accounting policies applied in the preparation of these financial statements are set out below.These policies have been consistently applied to all the periods presented,unless otherwise stated.(a)(i)Basis of preparation The financial statements of the Sub-Funds have been prepared in accorda

214、nce with International Financial Reporting Standards(“IFRSs”)as issued by the International 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 Incorporati

215、on,the Code on Open-Ended Fund Companies and the relevant disclosure provisions specified in Appendix E of the Code on Unit Trusts and Mutual Funds(“UT Code”).The financial statements of China Innovator Active ETF,China E-commerce&Logistics ETF,China Games and Entertainment ETF,Autonomous and Electr

216、ic Vehicles ETF and Asia Innovator Active ETF are prepared on a non-going concern basis(refer to Note 1).The directors and the Manager assessed that the values of all assets and liabilities at the report date approximate their net realisable value,and therefore no changes of accounting policies or a

217、djustments have been made in the financial statements in order to reflect the fact the above Sub-Funds will be able to realise its assets or to extinguish its liabilities in the normal course of business.For other Sub-Funds,the financial statements are prepared on a going concern basis.The financial

218、 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,China Consumer Brand ETF

219、,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,Asia Innovator Active ETF,China Little Giant ETF and China MedTech

220、 ETF and United States dollar(“USD”)for Autonomous and Electric Vehicles ETF,FinTech ETF and Asia USD Investment Grade Bond ETF.All values are rounded to the nearest RMB and USD respectively except where otherwise indicated.All references to net assets or net asset value throughout the financial sta

221、tements refer to net assets attributable to shareholders unless otherwise stated.GLOBAL X EXCHANGE TRADED FUNDS SERIES OFC NOTES TO THE FINANCIAL STATEMENTS 30 September 2024 34 2.MATERIAL ACCOUNTING POLICIES(CONTINUED)(a)(ii)Material accounting judgements,estimates and assumptions The preparation o

222、f 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 recognised in the financial statements and disclosure of contingent liabilities.The estimates and associated a

223、ssumptions 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 carrying values of assets and liabilities that are not readily apparent from other sources.Actual resu

224、lts may differ from these estimates.(a)(iii)New and amended standards adopted by the Sub-Funds Disclosure of Accounting Policies Amendments to IAS 1 and IFRS Practice Statement 2 Definition of Accounting Estimates Amendments to IAS 8 The amendments listed above did not have any impact on the amounts

225、 recognised in prior periods and are not expected to significantly affect the current or future periods.(a)(iv)New and amended standards and interpretations not yet adopted A number of new standards,amendments to standards and interpretations are effective for annual periods beginning after 1 April

226、2024 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.GLOBAL X EXCHANGE TRADED FUNDS SERIES OFC NOTES TO THE FINANCIAL STATEMENTS 30 September 2024 35 2.MATERIAL ACCOUNTING POLICI

227、ES(CONTINUED)(b)Financial instruments (i)Classification In accordance with IFRS 9,the Sub-Funds classify their financial assets and financial liabilities at initial recognition into the categories of financial assets and financial liabilities as set out below.Financial assets The Sub-Funds classify

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

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

230、ount outstanding.The Sub-Funds include in this category short-term non-financing receivables including dividends receivables,amounts due from brokers,prepayment and other receivables and bank balances.Financial assets measured at FVPL A financial asset is measured at FVPL if:(a)Its contractual terms

231、 do not give rise to cash flows on specified dates that are SPPI on the principal amount outstanding;or (b)It is not held within a business model whose objective is either to collect contractual cash flows,or to both collect contractual cash flows and sell;or (c)At initial recognition,it is irrevoca

232、bly designated as measured at FVPL when doing so eliminates or significantly reduces a measurement or recognition inconsistency that would otherwise arise from measuring assets or liabilities or recognising the gains and losses on them on different bases.GLOBAL X EXCHANGE TRADED FUNDS SERIES OFC NOT

233、ES TO THE FINANCIAL STATEMENTS 30 September 2024 36 2.MATERIAL ACCOUNTING POLICIES(CONTINUED)(b)Financial instruments(continued)(i)Classification(continued)The Sub-Funds include in this category:Instruments held for trading.This category includes equity instruments which are acquired principally for

234、 the purpose of generating a profit from short-term fluctuations in price.Financial liabilities Financial liabilities measured at amortised cost This category includes all financial liabilities.The Sub-Funds include in this category management fee payable,redemption payable,amounts due to brokers,re

235、gistration fee payable and bank overdraft.(ii)Recognition The Sub-Funds recognise a financial asset or a financial liability when,and only when,they become a party to the contractual provisions of the instrument.Purchases and sales of financial assets at fair value through profit or loss are account

236、ed for on the trade date basis.(iii)Initial measurement Financial assets at fair value through profit or loss are recorded in the statement of net assets at fair value.All transaction costs for such instruments are recognised directly in profit or loss.Financial assets and liabilities(other than tho

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

238、at FVPL at fair value.Subsequent changes in the fair values of those financial instruments are recorded in“net change in unrealised gain/loss on financial assets at FVPL”in“net gain/(loss)on financial assets at FVPL.Debt instruments,other than those classified as at FVPL,are measured at amortised co

239、st 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 amortisation process.Financial liabilities,other than those classified as at FVPL,are measured at a

240、mortised 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.GLOBAL X EXCHANGE TRADED FUNDS SERIES OFC NOTES TO THE FINANCIAL STATEMENTS 30 September 2024 37 2.MATERIAL ACCOUNTING

241、 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 the Sub-Funds have transferred their rights to receive cash flows from the financial asset,or have assumed an

242、 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 risks and rewards of the asset or the Sub-Funds have neither transferred nor retained substantially all the risk

243、s 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-through arrangement),and has neither transferred nor retained substantially all the risks and rewards of the ass

244、et 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 liability.The transferred asset and the associated liability are measured on a basis that reflects the rights and

245、 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 measurement The Sub-Funds measure their investments in financial instruments at fair value at the end of each repo

246、rting 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 fair value measurement is based on the presumption that the transaction to sell the asset or transfer the lia

247、bility 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 or the most advantageous market must be accessible by the Sub-Funds.The fair value of an asset or a liability

248、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 for financial instruments that are listed or traded on an exchange is based on quoted last traded market price

249、s 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 circumstances.Valuation techniques include the market approach(i.e.,using recent arms length market transact

250、ions,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 pricing models making as much use of available and supportable market data as possible).GLOBAL X EXCHANGE TR

251、ADED FUNDS SERIES OFC NOTES TO THE FINANCIAL STATEMENTS 30 September 2024 38 2.MATERIAL ACCOUNTING POLICIES(CONTINUED)(c)Fair value measurement(continued)All assets and liabilities for which fair value is measured or disclosed in the financial statements are categorised within the fair value hierarc

252、hy,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 for identical assets or liabilities Level 2 Valuation techniques for which the lowest level input that is significant to the

253、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 unobservable For assets and liabilities that are recognised in the financial statements on a recurring basis,the Sub-Funds de

254、termine 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 measurement as a whole)at the end of each reporting period.(d)Income Interest income from cash and cash equivalents are recogni

255、sed 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 income on equity securities where no ex-dividend date is quoted is accounted for when the Su

256、b-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 on an accrual basis.(f)Amounts due from/to brokers Amounts due from brokers represent recei

257、vables 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 amortised cost for recognition and measurement.Amounts due to brokers are payables for securi

258、ties 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 cost for recognition and measurement.(g)Cash and cash equivalents Cash and cash equivalent

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

260、defined above,net of outstanding bank overdrafts when applicable.GLOBAL X EXCHANGE TRADED FUNDS SERIES OFC NOTES TO THE FINANCIAL STATEMENTS 30 September 2024 39 2.MATERIAL ACCOUNTING POLICIES(CONTINUED)(h)Translation of foreign currencies Functional and presentation currency Items included in the f

261、inancial 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 Consumer Brand ETF,China Electric Vehicle and Battery ETF,China Robotics and AI ETF,China Semiconductor ETF

262、,China Global Leaders ETF,China Innovator Active ETF,Asia Semiconductor ETF,China E-commerce and Logistics ETF,China Games and Entertainment ETF,Asia Innovator Active ETF,China MedTech ETF and China Little Giant ETF are measured and reported to the shareholders in RMB.The performance of Autonomous a

263、nd Electric Vehicles ETF,FinTech ETF and Asia USD Investment Grade Bond 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,events and conditions.The financ

264、ial 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 Games and Entertainment ETF,A

265、sia Innovator Active ETF,China MedTech ETF and China Little Giant ETF are presented in RMB and the financial statements of Autonomous and Electric Vehicles ETF,FinTech ETF and Asia USD Investment Grade Bond ETF are presented in USD respectively,which are the functional and presentation currencies.Tr

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

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

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

269、ruments classified as at FVPL are included in profit or loss in the statement of profit or loss and other comprehensive income.GLOBAL X EXCHANGE TRADED FUNDS SERIES OFC NOTES TO THE FINANCIAL STATEMENTS 30 September 2024 40 2.MATERIAL ACCOUNTING POLICIES(CONTINUED)(i)Redeemable shares Redeemable sha

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

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

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

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

274、value of the recognised and unrecognised net assets of the Sub-Funds;and(ii)The effect of substantially restricting or fixing the residual return to the redeemable shareholders.Asia USD Investment Grade Bond ETF issued unlisted class of shares on 23 August 2024 which are subject to different fee str

275、uctures and dealing arrangements.As the different class of shares do not have identical features,the Sub-Fund had prospectively reclassified the redeemable shares as financial liabilities.The reclassification was deemed to have occurred at the beginning of the reporting period,and thus the amount re

276、classified was the entire equity balance which was determined to be the fair value of the liability to shareholders at the date of the reclassification.The other Sub-Funds redeemable shares meet the definition of puttable instruments classified as equity instruments under the revised IAS 32 and are

277、classified as equity.The Sub-Funds continuously assess the classification of the redeemable shares.If the redeemable shares cease to have all the features or meet all the conditions set out to be classified as equity,the Sub-Funds will reclassify them as financial liabilities and measure them at fai

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

279、 at the carrying amount of the liabilities at the date of the reclassification.GLOBAL X EXCHANGE TRADED FUNDS SERIES OFC NOTES TO THE FINANCIAL STATEMENTS 30 September 2024 41 2.MATERIAL ACCOUNTING POLICIES(CONTINUED)(i)Redeemable shares(continued)Redeemable shares can be redeemed in-kind and/or in

280、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 with the total number of outstanding shares of the respective Sub-Funds.Shares are created or redeemed in multiple

281、s of 50,000 shares for China Clean Energy ETF,China Consumer Brand ETF,China Electric Vehicle and Battery ETF,China Robotics and AI ETF,China Semiconductor ETF,China Global Leaders ETF,China Innovator Active ETF,Asia Semiconductor ETF,China E-commerce and Logistics ETF,China Games and Entertainment

282、ETF,FinTech ETF,Autonomous and Electric Vehicles ETF,Asia Innovator Active ETF,China MedTech ETF and China Little Giant ETF and 15,000 shares for Asia USD Investment Grade Bond ETF.(j)Impairment of financial assets The Sub-Funds recognise an allowance for expected credit losses(“ECLs”)for all debt i

283、nstruments 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 flows that the Sub-Funds expect to receive,discounted at an approximation of the original effective interest rate.The expe

284、cted 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.For credit exposures for which there has not been a significant increase in credit risk since initial recognition,ECLs ar

285、e 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 significant increase in credit risk since initial recognition,a loss allowance is required for credit losses expected over th

286、e 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 external information indicates that the Sub-Funds are unlikely to receive the outstanding contractual amounts in full before

287、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 flows.(k)Net change in unrealised gains or losses on financial assets at fair value through profit or loss This item includes

288、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 changes in the fair value of financial instruments for the period and from reversal of prior year unrealised gains and losses f

289、or financial instruments which were realised in the reporting period.(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 r

290、epresent the difference between an instruments average cost and disposal amount.GLOBAL X EXCHANGE TRADED FUNDS SERIES OFC NOTES TO THE FINANCIAL STATEMENTS 30 September 2024 42 2.MATERIAL ACCOUNTING POLICIES(CONTINUED)(m)Offsetting financial instruments Financial assets and financial liabilities are

291、 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 an intention to settle on a net basis,or to realise the assets and settle the liabilities simultaneously.(n)Taxes In some jurisdictions,

292、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 the gross investment income in profit or loss.For the purpose of the statement of cash flows,cash inflows from investments are presented

293、 net of withholding taxes,when applicable.(o)Distributions to shareholders Distributions are at the discretion of the Manager.A distribution to the Sub-Funds shareholders is accounted for as a deduction from net assets attributable to shareholders.A proposed distribution is recognised as a liability

294、 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 fees and expenses of the relevant Sub-Funds are charged to/paid out of the capital of such Sub-Funds,resulting in an increase in distribu

295、table 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 Transaction costs are costs incurred to acquire financial assets or liabilities at fair value through profit or loss.They include fees and comm

296、issions 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 SERIES OFC NOTES TO THE FINANCIAL STATEMENTS 30 September 2024 43 2.MATERIAL ACCOUNTING POLICIES(CONTINUED)(q)Related parties A party i

297、s 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 joint control over the Sub-Funds;(ii)has significant influence over the Sub-Funds;or (iii)is a member of the key management personnel of the Sub-Funds or

298、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 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

299、);(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 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 rel

300、ated 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 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 membe

301、r 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 TRADED FUNDS SERIES OFC NOTES TO THE FINANCIAL STATEMENTS 30 September 2024 44 3.NET ASSETS ATTRIBUTABLE TO SHAREHOLDERS AND MOVEMENT OF SHARES (a)Net as

302、sets attributable to shareholders The creation and redemption of shares of the Sub-Funds can only be facilitated by or through participating dealers.Investors other than the participating dealers make a request to create or redeem shares through a participating dealer,and if the investor is a retail

303、 investor,such request must be made through a stockbroker which has opened an account with a participating dealer.The Company shall receive subscription proceeds from the participating dealers for the creation of shares and pay redemption proceeds for the redemption of shares to the relevant partici

304、pating dealers in such form and manner as prescribed by the Instrument of Incorporation.Shares are created or redeemed in multiples of 50,000 shares for China Clean Energy ETF,China Consumer Brand ETF,China Electric Vehicle and Battery ETF,China Robotics and AI ETF,China Semiconductor ETF,China Glob

305、al Leaders ETF,China Innovator Active ETF,Asia Semiconductor ETF,China E-commerce and Logistics ETF,China Games and Entertainment ETF,FinTech ETF,Autonomous and Electric Vehicles ETF,Asia Innovator Active ETF,China MedTech ETF and China Little Giant ETF and 15,000 shares for Asia USD Investment Grad

306、e Bond ETF.Subscriptions and redemptions of shares during the year/period are shown on the statement of changes in net assets attributable to shareholders.As stated in note 2(i),shares of the Sub-Funds,which are represented by assets less liabilities,are classified as equity for China Clean Energy E

307、TF,China Consumer Brand ETF,China Electric Vehicle and Battery ETF,China Robotics and AI ETF,China Semiconductor ETF,China Global Leaders ETF,China Innovator Active ETF,Asia Semiconductor ETF,China E-commerce and Logistics ETF,China Games and Entertainment ETF,FinTech ETF,Autonomous and Electric Veh

308、icles ETF,Asia Innovator Active ETF,China MedTech ETF and China Little Giant ETF and classified as liabilities for Asia USD Investment Grade Bond ETF and accounted for in accordance with IFRS accounting Standards(the“Accounting NAV”).For the purpose of determining the NAV per share for subscriptions

309、 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 be different from the accounting policies under IFRS accounting Standards.GLOBAL X EXCHANGE TRADED FUNDS SER

310、IES OFC NOTES TO THE FINANCIAL STATEMENTS 30 September 2024 45 3.NET ASSETS ATTRIBUTABLE TO SHAREHOLDERS AND MOVEMENT OF SHARES(CONTINUED)(a)Net assets attributable to shareholders(continued)The Accounting NAV and Dealing NAV for the Sub-Funds are different as at 30 September 2024 and 31 March 2024

311、as shown below:As at 30 September 2024 As at 31 March 2024 (unaudited)(audited)RMB RMB China Clean Energy ETF Accounting NAV as reporting in the statement of net assets 500,448,447 542,225,482 Adjustment for timing difference (820,888)Dealing NAV 500,448,447 541,404,594 As at 30 September 2024 As at

312、 31 March 2024 (unaudited)(audited)RMB RMB China Consumer Brand ETF Accounting NAV as reporting in the statement of net assets 303,429,410 357,561,588 Adjustment for timing difference (9,655)50,709 Dealing NAV 303,419,755 357,612,297 As at 30 September 2024 As at 31 March 2024 (unaudited)(audited)RM

313、B RMB China Electric Vehicle and Battery ETF Accounting NAV as reporting in the statement of net assets 1,173,086,780 1,232,615,068 Adjustment for timing difference (5,029,122)Dealing NAV 1,173,086,780 1,227,585,946 As at 30 September 2024 As at 31 March 2024 (unaudited)(audited)RMB RMB China Roboti

314、cs and AI ETF Accounting NAV as reporting in the statement of net assets 112,890,228 126,181,262 Adjustment for timing difference 1,872 26,189 Dealing NAV 112,892,100 126,207,451 GLOBAL X EXCHANGE TRADED FUNDS SERIES OFC NOTES TO THE FINANCIAL STATEMENTS 30 September 2024 46 3.NET ASSETS ATTRIBUTABL

315、E TO SHAREHOLDERS AND MOVEMENT OF SHARES(CONTINUED)(a)Net assets attributable to shareholders(continued)As at 30 September 2024 As at 31 March 2024 (unaudited)(audited)RMB RMB China Semiconductor ETF Accounting NAV as reporting in the statement of net assets 372,445,066 381,854,538 Adjustment for ti

316、ming difference (96,146)Dealing NAV 372,445,066 381,758,392 As at 30 September 2024 As at 31 March 2024 (unaudited)(audited)RMB RMB China Global Leaders ETF Accounting NAV as reporting in the statement of net assets 20,096,109 17,208,077 Adjustment for timing difference (25,456)Dealing NAV 20,096,10

317、9 17,182,621 As at 30 September 2024 As at 31 March 2024 (unaudited)(audited)RMB RMB China Innovator Active ETF*Accounting NAV as reporting in the statement of net assets 10,503,450 13,410,434 Adjustment for timing difference (46,746)18,148 Dealing NAV 10,456,704 13,428,582 As at 30 September 2024 A

318、s at 31 March 2024 (unaudited)(audited)RMB RMB Asia Semiconductor ETF Accounting NAV as reporting in the statement of net assets 50,820,465 91,488,227 Adjustment for timing difference 13,957 (1,244,574)Dealing NAV 50,834,422 90,243,653 As at 30 September 2024 As at 31 March 2024 (unaudited)(audited)

319、RMB RMB China E-Commerce and Logistics ETF*Accounting NAV as reporting in the statement of net assets 5,931,151 7,173,998 Adjustment for timing difference 21,212 (25,643)Dealing NAV 5,952,363 7,148,355 GLOBAL X EXCHANGE TRADED FUNDS SERIES OFC NOTES TO THE FINANCIAL STATEMENTS 30 September 2024 47 3

320、.NET ASSETS ATTRIBUTABLE TO SHAREHOLDERS AND MOVEMENT OF SHARES(CONTINUED)(a)Net assets attributable to shareholders(continued)As at 30 September 2024 As at 31 March 2024 (unaudited)(audited)RMB RMB China Games and Entertainment ETF*Accounting NAV as reporting in the statement of net assets 7,224,94

321、9 7,618,668 Adjustment for timing difference 1,103 42,594 Dealing NAV 7,226,052 7,661,262 As at 30 September 2024 As at 31 March 2024 (unaudited)(audited)USD USD FinTech ETF Accounting NAV as reporting in the statement of net assets 1,560,651 1,290,790 Adjustment for timing difference 105 Dealing NA

322、V 1,560,651 1,290,895 As at 30 September 2024 As at 31 March 2024 (unaudited)(audited)USD USD Autonomous and Electric Vehicles ETF*Accounting NAV as reporting in the statement of net assets 1,213,362 1,313,184 Adjustment for timing difference 8,153 (6,737)Dealing NAV 1,221,515 1,306,447 As at 30 Sep

323、tember 2024 As at 31 March 2024 (unaudited)(audited)RMB RMB Asia Innovator Active ETF*Accounting NAV as reporting in the statement of net assets 8,110,057 9,286,608 Adjustment for timing difference (48,245)(42,802)Dealing NAV 8,061,812 9,243,806 As at 30 September 2024 As at 31 March 2024 (unaudited

324、)(audited)RMB RMB China MedTech ETF Accounting NAV as reporting in the statement of net assets 13,031,225 29,090,978 Adjustment for timing difference (33,784)Dealing NAV 13,031,225 29,057,194 GLOBAL X EXCHANGE TRADED FUNDS SERIES OFC NOTES TO THE FINANCIAL STATEMENTS 30 September 2024 48 3.NET ASSET

325、S ATTRIBUTABLE TO SHAREHOLDERS AND MOVEMENT OF SHARES(CONTINUED)(a)Net assets attributable to shareholders(continued)As at 30 September 2024 As at 31 March 2024 (unaudited)(audited)USD USD Asia USD Investment Grade Bond ETF Accounting NAV as reporting in the statement of net assets 9,960,688 19,591,

326、543 Adjustment for timing difference (131)(4,237)Dealing NAV 9,960,557 19,587,306 As at 30 September 2024 As at 31 March 2024 (unaudited)(audited)RMB RMB China Little Giant ETF Accounting NAV as reporting in the statement of net assets 25,886,776 50,722,148 Adjustment for timing difference (115,612)

327、Dealing NAV 25,886,776 50,606,536 *These Sub-funds are under termination,the Dealing NAV is representing the Dealing NAV as of 24 September 2024 which is the last official Dealing Date for period ended 30 September 2024.GLOBAL X EXCHANGE TRADED FUNDS SERIES OFC NOTES TO THE FINANCIAL STATEMENTS 30 S

328、eptember 2024 49 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 2024 and 31 March 2024,and the Accounting NAV per share and the Dealing NAV per share for each of

329、 the Sub-Funds as at 30 September 2024 and 31 March 2024.For the period ended 30 September 2024(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 period Shares in issue

330、 at end of period Per share at period end Per share at period end Listed Class China Clean Energy ETF 7,550,000 (1,250,000)6,300,000 RMB79.4363 RMB79.4363 China Consumer Brand ETF 9,000,000 300,000 (2,100,000)7,200,000 RMB42.1430 RMB42.1417 China Electric Vehicle and Battery ETF 18,350,000 450,000 (

331、3,500,000)15,300,000 RMB76.6723 RMB76.6724 China Robotics and AI ETF 3,050,000 100,000 (550,000)2,600,000 RMB43.4193 RMB43.4201 China Semiconductor ETF 12,600,000 (1,750,000)10,850,000 RMB34.3267 RMB34.3268 China Global Leaders ETF 500,000 50,000 (50,000)500,000 RMB40.1922 RMB40.1923 China Innovator

332、 Active ETF1 500,000 (100,000)400,000 RMB26.2586 RMB26.1418 Asia Semiconductor ETF 1,650,000 200,000 (900,000)950,000 RMB53.4952 RMB53.5100 China E-commerce and Logistics ETF1 200,000 (50,000)150,000 RMB39.5410 RMB39.6825 China Games and Entertainment ETF1 250,000 250,000 RMB28.8998 RMB28.9043 FinTe

333、ch ETF 250,000 50,000 300,000 USD5.2022 USD5.2022 Autonomous and Electric Vehicles ETF1 200,000 200,000 USD6.0668 USD6.1076 Asia Innovator Active ETF1 300,000 (50,000)250,000 RMB32.4402 RMB32.2473 China MedTech ETF 750,000 50,000 (500,000)300,000 RMB43.4374 RMB43.4374 Asia USD Investment Grade Bond ETF 2,670,000 30,000 (1,380,000)1,320,000 USD7.5363 USD7.5362 China Little Giant ETF 1,189,750 300,0