1327 ＥＡＳＹ商品 2021-06-28 13:00:00
令和2年12月期 決算短信（令和2年1月1日～令和2年12月31日） [pdf]
令和 2 年 12 月期 決算短信（令和 2 年 1 月 1 日～令和 2 年 12 月 31 日）
令和 3 年 6 月 28 日
上場取引所: 東証
フ ァ ン ド 名 Ｓ＆Ｐ ＧＳＣＩ商品指数Ⓡエネルギー＆メタル・キャップド・コンポーネント35/20・
ＴＨＥＡＭ・イージーＵＣＩＴＳ・ＥＴＦクラスＡ米ドル建受益証券
コ ー ド 番 号 1327（東証外国ＥＴＦ）
連 動 対 象 指 標 Ｓ＆Ｐ ＧＳＣＩ商品指数Ⓡエネルギー＆メタル・キャップド・コンポーネント35/20
トータル・リターン指数
主 要 投 資 資 産 債券、短期金融商品（スワップ契約有り）
売 買 単 位 1口
管 理 会 社 ＢＮＰパリバ・アセットマネジメント・ルクセンブルク
URL http://www.bnpparibas-am.lu/
代 表 者 名 チーフ・エグゼクティブ・オフィサー ステファン・ブルネ
上 場 代 理 人 ＢＮＰパリバ・アセットマネジメント株式会社
問合せ先責任者 クライアント・サービス部 谷下 明芳 （TEL 0120-996-222）
有価証券報告書提出予定日 令和 3 年 6 月 30 日
分配金支払開始予定日 該当なし
Ⅰ ファンドの運用状況
１．令和 2 年 12 月期の運用状況（令和 2 年 1 月 1 日～令和 2 年 12 月 31 日）
(1) 資産内訳 （百万円未満切捨て）
現金・預金・その他の資産
主要投資資産 合計（純資産）
（負債控除後）
金額 構成比 金額 構成比 金額 構成比
百万円 ％ 百万円 ％ 百万円 ％
2 年 12 月期 2,842 （ 93.6） 195 （ 6.4） 3,037 （ 100.0）
元年 12 月期 9,865 （ 93.9） 636 （ 6.1） 10,501 （ 100.0）
(2) 設定・解約実績
当計算期間末
前計算期間末
設定口数(②) 解約口数(③) 発行済口数
発行済口数(①)
（① +②-③）
口 口 口 口
2 年 12 月期 3,015,623 723,975 2,770,728 968,870
元年 12 月期 3,295,724 312,321 592,422 3,015,623
(3) 基準価額
総資産 負債 純資産
1 口当たり基準価額
（①） （②） （③（①－②）
）
百万円 百万円 百万円 円
2 年 12 月期 3,039 1 3,037 3,135
元年 12 月期 10,505 4 10,501 3,483
（注） 日本円への換算は、株式会社三菱ＵＦＪ銀行が公表した2021年5月31日現在における対顧客電信直物売
買相場の仲値である１米ドル＝109.76円の換算率で行われています。
２．会計方針の変更
① 会計基準等の改正に伴う変更 該当事項無し
② ①以外の変更 該当事項無し
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Audit report
To the Unitholders of
S&P GSCI® Energy&Metals Capped Component 35/20 THEAM Easy UCITS ETF
Our opinion
In our opinion, the accompanying financial statements give a true and fair view of the financial position
of S&P GSCI® Energy&Metals Capped Component 35/20 THEAM Easy UCITS ETF (the “Fund”) as at
31 December 2020, and of the results of its operations and changes in its net assets for the year then
ended in accordance with Luxembourg legal and regulatory requirements relating to the preparation and
presentation of the financial statements.
What we have audited
The Fund’s financial statements comprise:
• the statement of net assets as at 31 December 2020;
• the statement of operations and changes in net assets for the year then ended;
• the securities portfolio as at 31 December 2020; and
• the notes to the financial statements, which include a summary of significant accounting policies.
Basis for opinion
We conducted our audit in accordance with the Law of 23 July 2016 on the audit profession (Law of
23 July 2016) and with International Standards on Auditing (ISAs) as adopted for Luxembourg by the
“Commission de Surveillance du Secteur Financier” (CSSF). Our responsibilities under the Law of
23 July 2016 and ISAs as adopted for Luxembourg by the CSSF are further described in the
“Responsibilities of the “Réviseur d’entreprises agréé” for the audit of the financial statements” section
of our report.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for
our opinion.
We are independent of the Fund in accordance with the International Code of Ethics for Professional
Accountants, including International Independence Standards, issued by the International Ethics
Standards Board for Accountants (IESBA Code) as adopted for Luxembourg by the CSSF together with
the ethical requirements that are relevant to our audit of the financial statements. We have fulfilled our
other ethical responsibilities under those ethical requirements.
Other information
The Board of Directors of the Management Company is responsible for the other information. The other
information comprises the information stated in the annual report but does not include the financial
statements and our audit report thereon.
Our opinion on the financial statements does not cover the other information and we do not express any
form of assurance conclusion thereon.
PricewaterhouseCoopers, Société coopérative, 2 rue Gerhard Mercator, B.P. 1443, L-1014 Luxembourg
T : +352 494848 1, F : +352 494848 2900, www.pwc.lu
Cabinet de révision agréé. Expert-comptable (autorisation gouvernementale n°10028256)
R.C.S. Luxembourg B 65 477 - TVA LU25482518
pwc
In connection with our audit of the financial statements, our responsibility is to read the other information
identified above and, in doing so, consider whether the other information is materially inconsistent with
the financial statements or our knowledge obtained in the audit, or otherwise appears to be materially
misstated. If, based on the work we have performed, we conclude that there is a material misstatement
of this other information, we are required to report that fact. We have nothing to report in this regard.
Responsibilities of the Board of Directors of the Management Company for the financial
statements
The Board of Directors of the Management Company is responsible for the preparation and fair
presentation of the financial statements in accordance with Luxembourg legal and regulatory
requirements relating to the preparation and presentation of the financial statements, and for such
internal control as the Board of Directors of the Management Company determines is necessary to
enable the preparation of financial statements that are free from material misstatement, whether due to
fraud or error.
In preparing the financial statements, the Board of Directors of the Management Company is responsible
for assessing the Fund’s ability to continue as a going concern, disclosing, as applicable, matters related
to going concern and using the going concern basis of accounting unless the Board of Directors of the
Management Company either intends to liquidate the Fund or to cease operations, or has no realistic
alternative but to do so.
Responsibilities of the “Réviseur d’entreprises agréé” for the audit of the financial statements
The objectives of our audit are to obtain reasonable assurance about whether the financial statements
as a whole are free from material misstatement, whether due to fraud or error, and to issue an audit
report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a
guarantee that an audit conducted in accordance with the Law of 23 July 2016 and with ISAs as adopted
for Luxembourg by the CSSF will always detect a material misstatement when it exists. Misstatements
can arise from fraud or error and are considered material if, individually or in the aggregate, they could
reasonably be expected to influence the economic decisions of users taken on the basis of these
financial statements.
As part of an audit in accordance with the Law of 23 July 2016 and with ISAs as adopted for Luxembourg
by the CSSF, we exercise professional judgment and maintain professional scepticism throughout the
audit. We also:
• identify and assess the risks of material misstatement of the financial statements, whether due to
fraud or error, design and perform audit procedures responsive to those risks, and obtain audit
evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting
a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may
involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal
control;
• obtain an understanding of internal control relevant to the audit in order to design audit procedures
that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the
effectiveness of the Fund’s internal control;
• evaluate the appropriateness of accounting policies used and the reasonableness of accounting
estimates and related disclosures made by the Board of Directors of the Management Company;
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• conclude on the appropriateness of the Board of Directors of the Management Company’s use of the
going concern basis of accounting and, based on the audit evidence obtained, whether a material
uncertainty exists related to events or conditions that may cast significant doubt on the Fund’s ability
to continue as a going concern. If we conclude that a material uncertainty exists, we are required to
draw attention in our audit report to the related disclosures in the financial statements or, if such
disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence
obtained up to the date of our audit report. However, future events or conditions may cause the Fund
to cease to continue as a going concern;
• evaluate the overall presentation, structure and content of the financial statements, including the
disclosures, and whether the financial statements represent the underlying transactions and events
in a manner that achieves fair presentation.
We communicate with those charged with governance regarding, among other matters, the planned
scope and timing of the audit and significant audit findings, including any significant deficiencies in
internal control that we identify during our audit.
PricewaterhouseCoopers, Société coopérative Luxembourg, 26 April 2021
Represented by
@esig
@esig |
Frédéric Botteman
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The asset manager
for a changing
world