Title: URL Source: https://docs.oppl.io/etf/IE000KPJJWM6_31-03-2025.pdf Published Time: Sun, 06 Apr 2025 13:27:42 GMT Markdown Content: # Key Investor Information This document provides you with key investor information about this fund. It is not marketing material. The information is re quired by law to help you understand the nature and the risks of investing in this fund. You are advised to read it so you can make an informed decision about whether to invest. # Vanguard ESG Emerging Markets All Cap # UCITS ETF (the "Fund") A sub -fund of Vanguard Funds PLC (USD) Accumulating ISIN: IE000KPJJWM6 Manager: Vanguard Group (Ireland) Limited (“VGIL”) # Objectives and investment policy • The Fund employs a passive management – or indexing – investment approach, through physical acquisition of securities, and seeks to track the performance of the FTSE Emerging All Cap Choice Index (the “Index”). The Fund attempts to: 1. Track the performanc e of the Index by investing in all constituent securities of the Index in the same proportion as the Index. Where not practicable to fully replicate, the Fund will use a sampling process. 2. Remain fully invested and hold small amounts of cash except in ex traordinary market, political or similar conditions where the Fund may temporarily depart from this investment policy to avoid losses. The Index is a market -capitalisation -weighted index composed of large -, mid -, and small -cap stocks of companies loc ated in emerging markets around the world. Market -capitalisation is the value of a company's outstanding shares in the market and shows the size of a company. The Index is constructed from the FTSE Emerging All Cap Index (the “Parent Index”) which is then screened for certain environmental, social, and governance (i.e. controversy -related) criteria which is independent of Vanguard. Through the screening out of stocks of companies from its portfolio based on the potentially detrimental impact of their conduc t or products on society and / or the environment, the Fund promotes certain environmental characteristics and social characteristics relating to social norms and standards. The Index methodology excludes stocks of companies that the sponsor o f the Index determines (a) to be engaged or involved in specific activities of the supply chain for, and / or (b) derive revenue (above a threshold specified by the Index provider) from, certain activities relating to the following activities: (a) Vice Pro ducts (i.e., adult entertainment, alcohol, gambling, tobacco, cannabis); (b) Non -Renewable Energy (nuclear power, and fossil fuels (which includes: (i) companies that have greater than 50% ownership of companies that own proved or probable reserves in coal , oil or gas, (ii) oil and gas production and supporting services, (iii) coal extraction, production and supporting services, (iv) oil and gas and thermal coal power generation, (v) extraction of arctic oil and gas, and (vi) extraction of oil sands)); and (c) Weapons (chemical & biological weapons, cluster munitions, anti -personnel landmines, nuclear weapons, civilian firearms, and conventional military weapons).The Index provider defines what constitutes “involvement” in each activity. This may be based on percentage of revenue or any connection to a restricted activity regardless of the amount of revenue received, and will relate to specific parts of the supply chain. The Index methodology also excludes stocks of companies based on certain controversial co nduct, which is achieved by excluding companies that meet certain criteria in relation to the United Nations Global Compact Principles. The Fund's investments will, at the time of purchase, comply with the screening criteria, except as otherwise des cribed below or in the Prospectus. In circumstances where the Fund holds securities which do not adhere to the screening criteria, the Fund may temporarily hold such securities until such time as they cease to form part of the Index and it is possible and practicable (in the investment manager's view) to liquidate the position. The Fund attempts to remain fully invested and hold small amounts of cash except in extraordinary market, political or similar conditions where the Fund may temporarily depart from this investment policy to avoid losses. Where the Index provider has insufficient or no data available to adequately assess a particular company relative to the screening criteria of the Index, stocks of such company will be excluded from the Index u ntil such time as they may be determined to be eligible by the Index provider. • The Fund may use derivatives in order to reduce risk or cost and/or generate extra income or growth. A derivative is a financial contract whose value is based on the value of a financial asset (such as a share, bond, or currency) or a market index. Derivat ives on an index (e.g. swaps, futures) may contain some underlying constituents which may not meet the screening criteria. • The base currency of the Fund is USD. • The Fund invests in securities which are denominated in currencies other than the base currency . Movements in currency exchange rates can affect the return of investments. The Fund is appropriate for long -term investment. You should have an investment horizon of at least 5 years. Income from the ETF Shares will be reinvested and reflecte d in the price of shares in the ETF. • Portfolio transaction costs will have an impact on performance. • ETF Shares in the Fund can be bought or sold on a daily basis (save on certain bank / public holidays and subject to certain restrictions described in Appe ndix 1 of the Prospectus or in a separate Supplement). ETF Shares are listed on one or more stock exchange(s). Subject to certain exceptions set out in the Prospectus, investors who are not Authorised Participants may only buy or sell ETF Shares through a company that is a member of a relevant stock exchange at any time when that stock exchange is open for business. A list of the days on which shares in the Fund cannot be bought or sold is available on https://fund -docs.vanguard.com/holiday - calendar -vanguard -funds -plc -ETFs.pdf For further information about the objectives and investment policy of the Fund, as well as the limited relationship with the Index provider, please see the supplement for the Fund ("Supplement") and Appendix 6 of the Vanguard Funds plc prospectus (the "Pro spectus") on our website at https://global.vanguard.com # Risk and reward profile > Lower risk Higher risk > Typically lower rewards Typically higher rewards # 1 2 3 4 5 6 7 • This indicator is based on historical data and may not be a reliable indication of the future risk profile of the Fund. • The risk category shown is not guaranteed and may change over time. • The lowest category does not mean “risk free”. • The Fund is rated 6 d ue to the nature of its investments which include the risks listed below. These factors may impact the value of the Fund's investments or expose the Fund to losses. - The value of equities and equity -related securities can be affected by daily stock market movements. Other influential factors include political, economic news, company earnings and significant corporate events. - Movements in currency exchange rates can adversely affect the return of your investment. - Emerging markets are generally more sens itive to economic and political conditions than developed markets. Other factors include greater 'Liquidity Risk', restrictions on investment or transfers of assets and failed/delayed delivery of securities or payments to the Fund. - Investment risk is con centrated in specific sectors, countries, currencies or companies. This means the Fund is more sensitive to any localised economic, market, political or regulatory events. - Use of derivatives. The use of derivatives could increase or reduce exposure to un derlying assets and result in greater fluctuations of the Fund's net asset value. The risk and reward indicator does not take account of the following risks of investing in the Fund: • Counterparty risk. The insolvency of any institutions providing services such as safekeeping of assets or acting as counterparty to derivatives or other instruments, may expose the Fund to financial loss. • Liquidity risk. Lower liquidity means there are ins ufficient buyers or sellers to allow the Fund to sell or buy investments readily. This could cause the Fund to incur higher costs when buying or selling investments or could mean that the Fund is not able to buy or sell investments when it would like to do so. • Index tracking risk. The Fund is not expected to track the performance of the Index at all times with perfect accuracy. The Fund is, however, expected to provide investment results that, before expenses, generally correspond to the price and yield per formance of the Index. • Index sampling risk. The Fund uses an index sampling technique whereby a representative sample of securities are selected to represent the Index. This means there is the risk that the securities selected for the Funds may not, in the aggregate, approximate the full index. • Index Accuracy Risk. There is no assurance that the Index provider will compile the Index accurately or that the Index will be determined, composed or calculated correctly. • Screening risk. A Fund may track an index w hich screens out possible investments if they do not meet certain screening criteria. This may affect the Fund's exposure to certain issuers and cause the Fund to forego certain investment opportunities. The relevant Fund may perform differently to other f unds, including underperforming funds that do not seek to screen investments in this way • Unscheduled rebalancing risk. Apart from scheduled rebalances, the Index provider may carry out additional ad hoc rebalances to the Index. For further information on r isks please see the “Risk Factors” section of the Prospectus on our website at https://global.vanguard.com • • • •• • • •The Fund is authorised in Ireland and regulated by the Central Bank of Ireland (the “Central Bank”). VGIL is authorised in Ir eland and regulated by the Central Bank. This key investor information is accurate as at 31/03/2025. # Charges The charges you pay are used to pay the costs of running the Fund, including the costs of marketing and distributing it. Thes e charges reduce the potential growth of your investment. One -off charges taken before or after you invest Entry charge* None Exit charge* None This is the maximum that might be taken out of your money before it is invested / before the proceeds of your investment are paid out. Charges taken from the Fund over a year Ongoing charges 0.24% Charges taken from the Fund under certain specific conditions Performance fee None Investors who are not Authorised Participants ("APs") may have to pay fees to a stockbroker when you buy or sell on stock exchange(s). The fees are available directly from your stockbroker and are not charged by, or payable to, the Fund. The entry and exit charges shown are maximum figures and in some cases you might pay less. Investors can find out the actual entry and exit charges from their distributor and or adviser. APs dealing directly with the Fund will pay related transaction costs. For cash creatio ns or redemptions there may be a cash transaction fee of a maximum of 2% which is paid to the Fund, and all transactions will have associated transaction costs. Investors who are not APs will not pay these fees or costs. * In the case of a large subscription or redemption by an investor, that investor may have to pay an additional charge (e.g. anti -dilution levy) to the Fund to cover transaction costs incurred. The ongoing charges figure is based on expenses for the year e nded 31 December 2024. This figure may vary from year to year. It excludes portfolio transaction costs. For further information about charges, please see the Supplement and the sections entitled “Buying Shares”, “Redeeming Shares”, and “Fees and Expenses” in the Prospectus on our website at https://global.vanguard.com > 2020 2021 2022 2023 2024 > 8.5% 11.9% > 9.1% 12.5% Fund Index • Past performance: • Is not a reliable indication of future performance. • Includes ongoing charges and the reinvestment of income. It excludes entry and exit fees. • Has been calculated in USD. • Shares in the Fund were first issued in 2022. • This share class was launched in 2022. # Practical information • Depositary: Brown Brothers Harriman Trustee Services (Ireland) Limited. • Documents, prices of shares and further information: You can obtain copies of the Prospectus and the latest annual and semi -annual report and accounts for Vanguard Funds plc (“VF”) along with the latest published prices of shares and other practical information, from VF c/o Brown Brothers Harriman Fund Admi nistration Services (Ireland) Limited, 30 Herbert Street, Dublin 2, D02 W329, Ireland or from our website at https://global.v anguard.com. Information on the Fund's portfolio disclosure policy and publication of the iNAV can be obtained at https://global.va nguard.com/portal/site/portal/ucits - documentation. The documents are available in English and are free of charge. • Prices: The last published prices of shares in the Fund are also available from the FT's website www.ft.com or https://global.vanguar d.com • Tax : VF is subject to the tax laws of Ireland. Depending on your country of residence, this may have an impact on your personal ta x position. You are recommended to consult your professional tax adviser. • Liability: VGIL may be held liable solely on the basis of any statement contained in this document that is misleading, inaccurate or inconsistent with the relevant parts of the Prospectus for VF. • Sub -funds: VF is an umbrella fund with a number of sub -funds. This document describes a sub -fund of VF. The prospec tus and periodic reports are prepared for the entire company. • VF is an umbrella Fund with segregated liability between sub -funds. This means that the holdings of the Fund are maintained separately under Irish law from holdings of other sub -funds of VF and your investment in the Fund will not be affected by any claims against any other sub -fund of VF. • Shares: ETF Shares in the Fund may not be exchanged for ETF Shares in any other sub -funds of VF, however APs may, with prior approval, switch ETF Shares in the Fund to a different share class of the same Fund, where other share classes are available. • Information about other share classes offered by VF can be found in the prospectus or from our website at https://global.vang uard.com. • Further information on the In dex Provider please see the Fund's prospectus. • Remuneration policy: Details of VGIL's Remuneration Policy are available at https://www.ie.vangua rd/content/dam/intl/europe/documents/ch/en/ucits -v- remuneration -policy.pdf including: (a) a description of how remuneration and benefits are calculated; and (b) the identities of persons responsible f or awarding remuneration and benefits. A paper copy of t hese details may be obtained, free of charge, on request from VGIL at 70 Sir John Rogerson's Quay, Dublin 2, Ireland. > 0 > 2 > 4 > 6 > 8 > 10 > 12 > 14 # Past performance