ＦＩ南方比特幣：截至二零二五年十二月三十一日止的經審核賬目.pdf

1、 CSOP LEVERAGED AND INVERSE SERIES(An umbrella unit trust established in Hong Kong)CSOP BITCOIN FUTURES DAILY(-1X)INVERSE PRODUCT Stock Code:07376(A sub-fund of CSOP Leveraged and Inverse Series)Reports and Financial Statements FOR THE PERIOD FROM 19 JULY 2024(DATE OF INCEPTION)TO 31 DECEMBER 2025 C

2、SOP BITCOIN FUTURES DAILY(-1X)INVERSE PRODUCT(A SUB-FUND OF CSOP LEVERAGED AND INVERSE SERIES)Contents Pages Report of the Manager to the Unitholders 1 Report of the Trustee to the Unitholders 2 Statement of Responsibilities of the Manager and the Trustee 3-4 Independent Auditors Report 5-9 Statemen

3、t of Financial Position 10 Statement of Comprehensive Income 11 Statement of Changes in Net Assets Attributable to Unitholders 12 Statement of Cash Flows 13 Notes to the Financial Statements 14-36 Investment Portfolio(Unaudited)37 Statement of Movements in Investment Portfolio(Unaudited)38 Details i

4、n Respect of Financial Derivative Instruments(Unaudited)39 Information on Exposure Arising from Financial Derivative Instruments(Unaudited)40 Performance Record(Unaudited)41 Management and Administration 42 CSOP BITCOIN FUTURES DAILY(-1X)INVERSE PRODUCT(A SUB-FUND OF CSOP LEVERAGED AND INVERSE SERIE

5、S)1 REPORT OF THE MANAGER TO THE UNITHOLDERS Introduction CSOP Bitcoin Futures Daily(-1x)Inverse Product(or the“Sub-Fund”),a sub-fund of the CSOP Leveraged and Inverse Series(the“Trust”),an umbrella unit trust established under Hong Kong law by a trust deed dated 5 July 2016(the“Trust Deed”)between

6、CSOP Asset Management Limited(the“Manager”)and HSBC Institutional Trust Services(Asia)Limited(the“Trustee”).It was launched on 19 July 2024 and commenced trading in HKD under the stock code 07376 on the Stock Exchange of Hong Kong Limited(the“SEHK”)on 23 July 2024.The Sub-Fund is benchmarked against