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21 May 2019

UK REPORTABLE INCOME INFORMATION Lyxor Stoxx Europe 600 Construction & Materials UCITS ETF

The statements relate to investors who are UK resident or ordinarily resident for UK tax purposes, who are the beneficial owners of
their unit classes and who hold their unit classes as an investment (as opposed to on trading account). The statements are based on
current law and the published practice of Her Majesty’s Revenue and Customs (“HMRC”).
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 2011. It is our intention that this unit class
will maintain its qualification as a reporting fund in order for UK investors to enjoy the typically more advantageous tax treatment of
capital gains.