Title: IE00BFNNN459_18-02-2026.pdf URL Source: https://docs.oppl.io/etf/IE00BFNNN459_18-02-2026.pdf?apiKey=b9934aa2-1a83-4286-b11b-c8415da9e581 Published Time: Thu, 26 Feb 2026 11:43:51 GMT Number of Pages: 2 Markdown Content: Key Investor Information # WisdomTree AT1 CoCo Bond UCITS ETF - GBP Hedged a share class of WisdomTree AT1 CoCo Bond UCITS ETF (the “Fund”) which is a sub -fund of WisdomTree Issuer ICAV. Managed by WisdomTree Management Limited. # ISIN : IE00BFNNN459 # Objectives and Investment Policy • The Fund seeks to track the price and yield performance, before fees and expenses of the iBoxx Contingent Convertible Liquid Dev eloped Europe AT1 Index (the “Index”). • Contingent convertible bonds (“CoCos”) are a form of hybrid debt security that are intended to either convert into equity or hav e their principal partially or completely written off or written off with the option of revaluation under certain circumstances. CoCos, like subordinated bonds, serve to absorb the issuer’s capital losses before other higher -ranking liabilities. • The Index is designed to reflect the performance of the Additional Tier 1 (“AT1”) CoCos denominated in EUR, USD and GBP issue d b y financial institutions from European developed markets. AT1 follows the classification of bank capital laid out in Basel III principles. The Index rules aim to of fer a good coverage of the CoCo bond universe whilst upholding standards of investability and liquidity. The Index excludes bond issuers based on environmental, social and go vernance (“ESG”) criteria. • The Fund will employ a “passive management” (or indexing) investment approach and will invest in a portfolio of CoCos that, s o f ar as possible and practicable, consists of a representative sample of the component securities of the Index. While the Fund will seek to invest all, or substantially al l, of its assets in all the constituents of the Index, the use of a representative sampling strategy means that the Fund may invest in a sample of Index constituents whose r isk , return and other characteristics closely resemble the risk, return and other characteristics of the Index as a whole. • The Fund may from time to time use instruments which are not constituents of the Index, including money market instruments (s uch as short dated government bonds), bond or bond -related securities (for example, AT1 CoCos which are not constituents of the Index, convertible bonds, hybrid bonds and subordinated debt securities), equity or equity -related securities listed or traded on a regulated market (such as common or preferred shares and depositary re ceipts) as well as open -ended collective investment undertakings. • The share class seeks to deliver exposure to the Index while at the same time neutralising exposure to fluctuations of the un der lying portfolio currencies relative to the GBP by implementing a hedging methodology used in the Hedged Index. • The currency hedging methodology consists of entering into forward exchange contracts (contracts between two parties to buy o r s ell a specific currency in the future at an agreed upon exchange rate) in order to hedge the underlying portfolio currency exposures arising as a result of the differ enc e between the underlying portfolio currencies and the GBP. • The Fund may enter into repurchase/reverse repurchase agreements and stock lending arrangements solely for the purposes of ef fic ient portfolio management, subject to the conditions and within the limits set out in the prospectus for WisdomTree Issuer ICAV (the “Prospectus”). • Shares of the Fund (“Shares”) are listed on one or more stock exchanges. Typically, only Authorised Participants (i.e. broker s) 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 normally be distributed quarterly in respect of the Share s o f this class. • Recommendation: This Fund may not be appropriate for short -term investment. • Currency: The base currency of the Fund is US Dollar. The currency of denomination of this share class is Sterling. • For full investment objectives and policy details, please refer to the supplement to the Prospectus for the Fund (the “Supple men t”). # Risk and Reward Profile Lower Risk Potentially lower rewards Higher Risk Potentially higher rewards • Risks not covered by the indicator, but which are materially relevant to the Fund include: o CoCo were designated to meet specific regulatory requirements imposed on banking institutions. In particular, CoCos can be converted into equity of the issuing banking institution or have their principal written down if their regulatory capital ratio falls below a pre -determined level or when the relevant regulatory authority deems the banking institution being non -viable. In addition, these hybrid debt instruments have no stated maturity and fully discretionary coupons. This means coupons can potentially be cancelled at the banking institution’s discretion or at the request of the relevant regulatory authority in order to help the bank absorb losses. o CoCos are relatively new and complex instruments, and the behaviour and liquidity of the CoCo market under a stressed financial environment is yet untested. o Investors in CoCos may suffer a loss of capital when equity holders do not, for example, when loss absorption mechanism of a high trigger / write down of a CoCo is activated. o Tracking error risk: The Fund's performance may deviate from the Index owing to market fluctuations, Index composition changes, transaction costs, and other Fund expenses. o 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. o It may be difficult for the Fund to buy or sell certain investments in some market conditions. Consequently, the price obtained when the Fund buys or sells securities may compare adversely to the price under normal market conditions. o Counterparty risk: The Fund is subject to the risk that third parties with which the Fund may transact and who may provide services such as the safekeeping of assets may go bankrupt or fail to pay money due to the Fund or return property belonging to the Fund. o Operational risk: There is a risk of default or error within the different service providers involved in managing and servicing the Fund, and valuing the portfolio. o Hedging risk: The Fund's hedging methodology is designed to minimise the impact of currency fluctuations on hedged share class returns. The return of the forward currency contracts may not perfectly offset the actual fluctuations between the underlying portfolio currencies and the hedged share class currency. • For a complete overview of all risks attached to this Fund, refer to the section entitled “Risk Factors” in the Supplement and the Prospectus. # 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 derived from simulated historical data and may not reflect the Fund’s future risk profile. • The SRRI categorisation above (4) reflects the nature of the Fund’s investments, including: o The value of underlying securities can be affected by daily financial market movements. Other influential factors include political, economic news, company earnings and significant corporate events. o 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. o The Fund’s risk is concentrated in Europe’s banking sector, possibly further into certain regions/currencies/companies, creating higher sensitivity to local events. o Interest rate Risk: When interest rates rise, a bond value will generally fall. This risk will generally increase the longer the maturity of the bond. When interest rates rise, the market value of the Fund’s CoCos can be expected to decline. o Currency Risk: The Fund invests in securities denominated in currencies other than its base currency. Changes in the exchange rates may adversely affect the performance of the Fund. o FDI Risks: include (i) failure to predict accurately the direction of the market movements and (ii) market risks of lack of liquidity or lack of correlation between the change in the value of the underlying asset and the value of the Fund’s derivatives. > This document provides you with key investor information about this fund. It is not marketing material. The information is re qui red 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. # Key Investor Information # 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. * These are the maximum fees and charges which are currently payable by authorised participants dealing directly with WisdomTree Issuer ICAV. The Fund has the right to charge authorised participants an entry charge up to a maximum of 3% and an exit charge up to a maximum of 3%. The Fund is currently not exercising its entitlement to apply entry and exit charges. *Entry and exit charges are not applicable to secondary market investors. As the Fund is an ETF, secondary market investors will not typically be able to deal directly with WisdomTree Issuer ICAV. Investors buying Shares on exchange will do so at market prices which will reflect broker fees and/or other charges. * Authorised participants dealing directly with the Fund will pay related transaction costs. * For authorised participants dealing directly with the Fund, switching between sub - funds may incur a maximum switching charge of 3%. The Fund is currently not exercising its entitlement to apply switching charges. ** The ongoing charges may vary year on year. 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 "Fees and Expenses" section of the Prospectus and "Fees" and "Share Dealing" ("Subscriptions following the initial offer period" and "Redemptions" sub - sections) sections of the Supplement for further information about charges. One -off charges taken before or after you invest Entry charge None* Exit charge None* Charges taken from the Fund over a year Ongoing charges 0.39%** Charges taken from the Fund under certain specific conditions Performance fee None # Past Performance 18 19 20 21 22 23 24 25 share class -2.9 15.4 3.5 3.1 -13.1 2.6 9.7 8.9 *Index -2.8 17.1 6.4 5.0 -11.0 4.2 12.0 11.0 -15.0 -10.0 -5.0 0.0 5.0 10.0 15.0 20.0 > Percentage # Historical Performance # share class *Index • Historical performance is not an indication of future performance and any investments may go down in value. • The chart shows the share class’ annual performance as of 31/12/2025 calculated in Sterling • The Fund was launched in 2018 • Share class launch date : 21/08/2018 • Performance is shown after deduction of the ongoing charges. It excludes entry and exit fees . • *Index Name : iBoxx Contingent Convertible Liquid Developed Europe AT1 Index (GBP Hedged) # Practical Information Depositary : The Bank of New York Mellon SA/NV, Dublin Branch. Administrator : BNY Mellon Fund Services (Ireland) Designated Activity Company . Further information : Copies of the Prospectus documentation and the latest financial statements are available free of charge, in English, from the Administrator. The Prospectus and financial statements are prepared for WisdomTree Issuer ICAV rather than separately for the Fund. Further information about the Fund can be obtained on www.wisdomtree.eu. Remuneration Policy : Details of WisdomTree Management Limited's 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.wisdomtree.eu. A paper copy of these policy details is also available free of charge from WisdomTree 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.wisdomtree.eu Switching : Switching of Shares between sub -funds of WisdomTree Issuer 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 WisdomTree Issuer 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 WisdomTree Issuer ICAV and the assets of the Fund will not be available to satisfy the liabilities of another sub -fund of WisdomTree Issuer ICAV. Taxation : WisdomTree Issuer ICAV is resident in Ireland for taxation purposes. Irish taxation legislation may impact on the personal tax position of an investor. Liability statement : WisdomTree 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 This Fund is authorised in Ireland and regulated by the Central Bank of Ireland. WisdomTree Management Limited is authorised in Ireland and regulated by the Central Bank of Ireland. This key investor information is accurate as at 18 February 2026. Source: WisdomTree