Title: Microsoft Word - kiid-UKRN-IE000R8PO127-en-GB.docx

URL Source: https://docs.oppl.io/etf/IE000R8PO127_20-02-2026.pdf?apiKey=b9934aa2-1a83-4286-b11b-c8415da9e581?apiKey=b9934aa2-1a83-4286-b11b-c8415da9e581

Published Time: Fri, 13 Mar 2026 10:48:56 GMT

Number of Pages: 2

Markdown Content:
# Key Investor Information 

> This document provides you with key investor information about this fund. It is not marketing material. The information is required 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.

# Ukraine Reconstruction UCITS ETF (the Fund) –

# Accumulating ETF Share Class 

A sub-fund of HANetf ICAV. Managed by HANetf Management Limited (the Manager )

ISIN: IE000R8PO127 

# Objectives and Investment Policy 

The investment objective of the Fund is to track the price and the 

performance, before fees and expenses, of the VettaFi Ukraine 

Reconstruction Index (the Index). The Index provides exposure to 

the performance of companies which are considered central to 

Ukraine’s economic recovery. 

Companies eligible for inclusion in the Index universe (the Index 

Universe) are determined by the Index Provider to have relevant 

present or future exposure to sectors which are considered 

necessary for the rebuild, energy independence and defence of 

Ukraine. 

Securities of companies with a Ukrainian headquarters or which 

are incorporated in Ukraine or are identified by the Index 

Provider’s research team to have significant Ukrainian operations 

are eligible for inclusion in the Index Universe. Additionally, the 

Index may invest up to 5% of its assets in collective investment 

schemes which have a Ukraine focused investment objective. 

To be eligible for inclusion in the Index, companies shall also: 

 meet the minimum market capitalisation and liquidity 

requirements. 

 must not have been listed on the International Sponsors of 

War list, last published by the National Agency on Corruption 

Prevention (NACP) of Ukraine in March 2024 

 must not be listed as having “continued operations" by the 

LeaveRussia project (managed in partnership with the Kyiv 

School of Economics (KSE) Institute) 

The Index is rebalanced quarterly 

Replication: The Fund will employ a "passive management" (or 

indexing) investment approach and will seek to employ a

replication methodology, meaning insofar as possible and 

practicable, it will invest in all of the securities comprising the 

Index. 

Dealing : Shares of the Fund (“ Shares ”) are listed on one or more 

stock exchanges. Typically, only authorised participants (i.e. 

brokers) can purchase Shares from or sell Shares back to the Fund. 

Other investors can purchase and sell Shares on exchange on each 

day the relevant stock exchange is open. 

Distribution policy : Income received by the Fund’s investments 

will not be distributed in respect of the shares of this class. Instead, 

it will be accumulated and reinvested on behalf of the 

shareholders of the Fund. 

Recommendation : This Fund may not be appropriate for short-

term investment. 

Currency : The base currency of the Fund is Euro. 

For full investment objectives and policy details, please refer to the 

supplement to the prospectus for the Fund (the “ Supplement ”). 

# Risk and Reward Profile 

Lower risk Higher risk 

Typically lower rewards Typically higher rewards 

1 2 3 4 5 6 7

The categorisation above is not guaranteed to remain unchanged 

and may shift over time. 

The lowest category (1) does not imply a risk-free investment. 

The risk indicator was calculated incorporating simulated historical 

data and may not be a reliable indication of the future risk profile of 

the Fund. 

The categorisation above ( 6) is due to the nature of the Fund’s 

investments and risk associated with those investments, including: 

 There is no assurance that any appreciation in the value of 

investments will occur, or that the investment objective of the 

Fund will be achieved. 

 Sectoral Investment Risk: Where a fund invests a significant 

portion of its assets in the securities of companies of a sector, 

it is more likely to be impacted by events or conditions 

affecting that sector. The Fund shall invest predominantly in 

companies in the defence, energy, and infrastructure sectors. 

These industries can be significantly affected by government 

regulation and spending policies because companies involved 

in these industries rely, to a significant extent, on government 

demand for their products and services. The financial condition 

of these companies is heavily influenced by government 

spending, which may be reduced in efforts to control 

government budgets. 

 Ukraine-Russia Conflict Risk: The ongoing conflict between 

Ukraine and Russia (the Conflict) is a source of instability for 

Ukraine and the Ukrainian economy. This instability may 

detrimentally affect the Fund's investments which have 

exposure to Ukraine or the Ukrainian economy. The Fund's 

investments may suffer direct losses from damage, destruction 

or loss of control which occurs from military action related to 

the Conflict. The Conflict may also cause the Fund's 

investments to suffer losses indirectly as a result of 

deteriorating macro-economic conditions, including increased 

market turbulence, disruptions to trade and rising inflation. While diplomatic talks are being held to bring an end to the 

Conflict, there is no guarantee that these talks will bring a quick 

or permanent resolution. If the Conflict continues for a

prolonged period of time, this may significantly impede any 

efforts to rebuild Ukraine's infrastructure and wider economy. 

Any such impediment may affect the Fund's investments which 

have exposure to current or future efforts to rebuild Ukraine 

and the Ukrainian economy. 

Risks not covered by the indicator, but which are materially 

relevant to the Fund include: 

 Tracking error risk: The Fund's performance may not exactly 

track the Index. This can result from market fluctuations, 

changes in the composition of the Index, transaction costs, the 

costs of making changes to the Fund's portfolio and other Fund 

expenses. 

 Liquidity on secondary market risk: There can be no certainty 

that Shares can always be bought or sold on a stock exchange 

or that the market price will reflect the NAV of the Fund. 

For a complete overview of all risks attached to this Fund, refer to 

the section entitled “Risk Factors” in the Supplement and the 

Prospectus. 

# Charges 

The charges you pay are used to pay the costs of running the Fund, 

including the costs of marketing and distributing it. These charges 

reduce the potential growth of your investment. 

One-off charges taken before or after you invest 

Entry charge 0%* 

Exit charge 0%* 

Charges taken from the Fund over a year 

Ongoing charges 0.65%** 

Charges taken from the Fund under certain specific conditions 

Performance fee None 

* Authorised participants dealing directly with the Fund may pay an 

entry charge up to a maximum of 5% and an exit charge up to a 

maximum of 3%. The Fund is currently not exercising its entitlement to 

apply entry and exit charges. 

As the Fund is an ETF, secondary market investors will not typically 

be able to deal directly with HANetf ICAV. Investors buying Shares 

on exchange will do so at market prices which will reflect broker 

fees and/or transactions charges and bid-ask spreads. 

* Authorised participants dealing directly with the Fund will pay 

related transaction costs. 

* For Investors dealing directly with the Fund, switching between 

sub-funds may incur a maximum switching charge of 3%. 

** The ongoing charges are paid to the Manager who is 

responsible for discharging from its fee the cost of operating the 

Fund. It excludes portfolio transaction costs, except in the case 

of an entry/exit charge paid by the Fund when buying or selling 

units in another investment fund. 

Please see " General Charges and Expenses " and " Management 

Charges and Expenses " sections of the Prospectus and " Charges 

and Expenses " and " Key Information for Share Dealing " sections 

of the Supplement for further information about charges. 

# Past Performance 

 There is insufficient data to provide a useful indication of past performance to investors. 

# Practical Information 

Investment Manager: Vident Advisory, LLC 

Depositary : J.P. Morgan SE - Dublin Branch. 

Administrator : J.P. Morgan Administration Services (Ireland) Limited. 

Further information : Copies of the Prospectus documentation and the 

latest financial statements are available free of charge from the 

Administrator. The Prospectus and financial statements are prepared 

for HANetf ICAV rather than separately for the Fund. Further 

information on the composition of the portfolio and information on the 

Index constituents is available at www.HANetf.com. 

Remuneration Policy: Details of HANetf Management Limited 

remuneration policy, including a description of how remuneration and 

benefits are calculated and the identities of the persons responsible for 

awarding such remuneration/benefits, can be accessed from the 

following website: www.hanetf.com. A paper copy of these policy 

details is also available free of charge from HANetf Management Limited 

upon request. 

Pricing information : The net asset value of the share class will be 

available during normal business hours every business day at the office 

of the Administrator and will be published daily on www.hanetf.com .

Switching : Switching of Shares between sub-funds of HANetf 

ICAV is not possible for investors who purchase shares on 

exchange. Switching may be available to authorised participants 

who deal directly with the Fund. 

Segregated liability : The Fund is a sub-fund of HANetf ICAV, an 

umbrella Irish collective asset-management vehicle. Under Irish 

law the assets and liabilities of the Fund are segregated from 

other sub-funds within HANetf ICAV and the assets of the Fund 

will not be available to satisfy the liabilities of another fund of 

HANetf ICAV. 

Taxation : HANetf ICAV is resident in Ireland for taxation 

purposes. Irish taxation legislation may impact on the personal 

tax position of an investor. 

Liability statement : HANetf Management Limited 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.