{
    "type": "ETF",
    "ucits": true,
    "fund_name": "iShares $ Corp Bond 0-3yr ESG UCITS ETF",
    "replication_method": "physical",
    "leverage": false,
    "derivatives": false,
    "swaps": false,
    "inverse": false,
    "complex_factors": [],
    "classification": "non-complex",
    "supporting_data": "The Fund is a UCITS ETF physically replicating the Bloomberg MSCI US Corporate 0-3 Sustainable SRI Index by investing directly in fixed income securities (investment grade, USD denominated corporate bonds with maturities up to 3 years). The KIID and PRIIPs KID documents confirm the use of physical replication with sampled methodology and no synthetic replication or swap agreements. Derivatives are used only for currency hedging (FX forwards) and short-term secured lending is employed to offset costs, which does not constitute inherent derivative exposure for complexity purposes. There is no leverage, inverse or amplified exposure. The risk profile is low (risk level 2 out of 7), consistent with a straightforward fixed income index tracking strategy. No capital protection or structured features are present. The portfolio holds liquid, investment grade bonds without complex structured products or contingent convertible bonds. Counterparty risk disclosures relate to normal operational risks (e.g. depositary and securities lending counterparties) and do not indicate significant complexity. Costs are simple with a low ongoing charge (0.14%) and no performance fees or swap fees. The monthly factsheet confirms physical replication, no use of swaps, and a large diversified portfolio of over 1,600 bonds. The ESG screening and index exclusions do not add complexity under MiFID II. No PRIIPs comprehension warnings or complexity flags are present. Overall, the Fund exhibits a clear, linear relationship to the underlying index and is suitable for retail investors without requiring specific investment knowledge beyond standard fixed income understanding."
}