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21 May 2019

UK REPORTABLE INCOME INFORMATION Lyxor Euro Stoxx 50 Daily (-2x) Inverse UCITS ETF

Offshore Funds Regime
All unit classes set out above meet the definition of an offshore fund as laid out in the relevant UK tax legislation. Accordingly, UK
investors should be aware of the following:
Reporting Fund Status (“RFS”)
The Taxation (International and Other Provisions) Act 2010 and the Offshore Funds (Tax) Regulations (SI 2009/3001) (the “new
regime”) provide that, unless a fund is approved by HMRC as a “reporting fund”, any gains arising to unit holders resident or
ordinarily resident in the UK on sale, redemption or other disposal of units (including deemed disposal on death) will be taxed as
offshore income rather than capital gains.
The unit class set out above has been accepted as a reporting fund with effect from 1 July 2016. The unit class was merged into
Multi Unit France SICAV - Lyxor EURO STOXX 50 Daily (-2x) Inverse UCITS ETF - Acc [HMRC ref: M0052-0093] from 06
September 2018. As such, this unit class is no longer a reporting unit class/fund at this date.