{
    "type": "ETF",
    "ucits": true,
    "replication_method": "physical",
    "leverage": false,
    "derivatives": false,
    "swaps": false,
    "inverse": false,
    "complex_factors": [],
    "classification": "non-complex",
    "supporting_data": "The WisdomTree US Equity Income UCITS ETF - EUR Hedged Acc is a UCITS-compliant ETF that physically replicates the WisdomTree US EUR Hedged Equity Income UCITS Index. The fund invests directly in a representative sample of high dividend yielding US equities, selected and weighted based on dividends and a composite risk score (quality and momentum). The currency hedging is achieved through forward foreign exchange contracts, which are used solely for hedging currency risk and not as an inherent part of the investment strategy, thus derivative use is for risk management only and does not trigger complexity. There is no use of synthetic replication, swaps, total return swaps, or other derivative instruments for replication. The fund does not employ leverage, inverse or amplified exposure. The underlying assets are liquid US equities, with no complex structured products or contingent convertible bonds. The risk profile is moderate (risk level 4 out of 7), consistent with equity market exposure and currency hedging. Costs are straightforward with a single ongoing charge (TER) of 0.35%, no performance fees, and no swap or derivative fees. The PRIIPs KID does not include any comprehension warnings or complexity flags. The monthly factsheet confirms physical full replication and no use of swaps. Overall, the fund exhibits a clear, linear relationship to the underlying index performance, with minimal derivative exposure limited to currency forwards for hedging purposes only, which under MiFID II does not classify the fund as complex."
}