MiFID Costs & Charges
This document provides you with costs and charges information about this fund. It is notmarketing material. The information is required by law and you are advised to read it so you canmake an informed decision about whether to invest.
[NikkoAMStraitsTrading Asia ex Japan REIT ETF][NIKKO ASSET MANAGEMENT][ISIN: SGXC70121915]

Charges Summary*
These are the annualised costs based on two indicative initial investment amounts of £10,000 and£100,000. Further illustrations showing the effect of costs on the return of the investment areavailable below.

Cost Category
Our Management Costs
Product Costs
Total**

Percentage ofInvestment (%)
0.50%
0.10%
0.60%

£10,000
Costs£100,000
Costs£50.00£10.00£60.00£500.00£100.00£600.00**The Manager intends to cap the total expense ratio of the Fund at 0.60% per annum. Any feesand expenses that are payable by the Fund and are in excess of 0.60% per annum will be borne by
the Manager and not the Fund (please note that implicit transaction costs such as those incurredfrom the timing of trading within the fund and actually executing a trade is borne by the Fund).

Itemisation of Charge Categories
Our Management Costs Broken Down
Cost Category
One off costs

Ongoing costs

Incidental costs

Costs you pay
when buying orselling yourinvestments
Costs each year for
managing yourinvestments
Impact ofperformance fee*Based on fund accounting period 1 July 2017 to 30 June 2018

£10,000
Costs£0£100,000
Costs£0£50.00£500.00

N/A

N/AOur Product Costs Broken Down
Cost Category
One off costs

Ongoing Costs

Transaction costs*

Incidental costs£10,000
Costs£0£100,000Costs£0£6.05£100.00£3.95£39.50

Implicit
Transaction Costs£6.02£60.20

Impact ofperformance fee

N/A

N/A

Costs you pay
when buying orselling yourinvestments
Costs each year for
managing yourinvestments
Standard
commission rate

*costs incurred by us buying and selling your underlying investments
Transaction costs to purchase the ETF will be charged based on your broker’s terms andconditions. Please speak with your broker to obtain this information.

The Cumulative Effect of Costs on ReturnThe total charges deducted for each fund will have an impact on the investment return you mightget. Whilst performance can’t be guaranteed, we can give you examples of how the charges willaffect what you might get back. This illustration assumes that costs occur evenly throughout theyear, charges are paid out of the investment evenly throughout the year and that a net growthrate of 5% applies. The figures are estimates and may change.
In this example, charges (including implicit transaction costs) would reduce the amount yourinvestment grows for one year by 0.66%. Putting it another way, this would have the effect ofbringing the illustrated investment growth down from 5% to 4.34%. Please note that the year one
figure includes one off costs that would not be applicable in subsequent years.
£10,000 lump sum invested in this fund for 1 year with an assumed growth of 5%
Annualised Charges (%)
0.66%
Effect of charges on assumed growth rate of 5%
4.34%
What you would get back at 5%£10,500
Effect of charges on returns (£)£10,434*Based on fund accounting period 1 July 2017 to 30 June 2018