Smartshares announces taxable bonus issue for global aggregate bond ETF

Smartshares Limited has announced a taxable bonus issue for its Smart Global Aggregate Bond ETF (AGG), with a record date of October 31, 2025, and payment date set for November 10, 2025. This distribution is categorized as a non-cash taxable bonus issue and cancellation, originating from accrued taxable income. Each financial product will receive a gross distribution of NZD 0.00163127, which also represents the gross taxable amount.

The distribution is fully imputed, with an imputation rate of 28% applied. Unitholders will receive imputation tax credits of NZD 0.00045676 per financial product. The bonus issue involves a "bonus issue and unit cancellation" based on the Net Tangible Asset Value on October 31, 2025, with an allotment date of November 10, 2025.

Geoff Ward-Marshall is the authorized contact person for this announcement, released on October 22, 2025.