July UBS ETFs. UK Reporting Fund Status

July 11, 2016 | Author: Suzan Stevenson | Category: N/A
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1 July 2016 UBS ETFs UK Reporting Fund Status2 Introduction The following information is intended to provide a general g...

Description

July 2016

UBS ETFs UK Reporting Fund Status

Introduction The following information is intended to provide a general guide for United Kingdom (UK) residents or ordinarily resident investors, of certain tax consequences of the purchase, ownership and disposal of shares in UBS ETFs that are domiciled in Luxembourg or Ireland and that are listed on the London Stock Exchange. Please note, UK ‘resident non-domiciled’ investors are subject to specific tax rules in the UK which are not addressed below. The summary is non-exhaustive and does not constitute tax advice. Investors and potential investors are therefore advised to consult their own professional tax advisors concerning possible taxation or other consequences under the laws of their country of incorporation, establishment, citizenship, residence or domicile. Investors and potential investors should note that the following information on taxation is based on the law and practice in force in the relevant jurisdiction at the date of this publication. As is the case with any investment, there can be no guarantee that the tax position prevailing at the time an investment is made will endure indefinitely. UBS AG and its affiliates do not provide tax advice. Any of the following information is not and cannot be construed as tax advice. UK tax law is subject to change and UBS AG cannot ensure that the information provided below is up to date. Please consult your tax advisor. This document addresses the UK Reporting Fund Status of the following UBS ETF umbrellas: I. UK Reporting Fund Status of UBS ETF SICAV II. UK Reporting Fund Status of UBS (Irl) ETF plc III. UK Reporting Fund Status of UBS ETFs plc IV. UK Reporting Fund Status of UBS ETF (CH)

Important information for UK resident tax payers investing in UBS ETFs The following information applies to UK resident tax payers and other Reporting Funds investing in a sub-fund of the ETF Company (“UBS ETFs”). It is the intention that all share classes of UBS ETFs listed on the London Stock Exchange will obtain ‘UK reporting fund status’ under the Offshore Funds (Tax) regulations 2009 and are therefore so-called ‘reporting funds’. The term ‘reporting fund’ broadly refers to an offshore fund that meets certain reporting requirements to HM Revenue & Customs and its investors.

UK tax resident investors investing in a Reporting Fund must include in their UK tax return both the actual distributions received from their investment as well as the ‘reported income’ (broadly, their proportionate share of the Reporting Fund’s reported income in excess of the sums actually distributed). UK investors will be liable to income or corporation tax as appropriate on the total of these sums. If you invest in a UBS ETF you are required to review the periodic information contained on the UBS ETF website www.ubs.com/etf and include the relevant details on your UK tax return.

Further instructions for investors UBS ETFs (as Reporting Funds) are required to provide a report to investors at the end of the relevant accounting period, including details of the reported income of the relevant share class. UK tax resident investors holding shares in a UBS ETF on the last day of the Fund’s accounting period are required to include the correct “reportable income” calculation in their UK tax return. This information can be obtained on the website www.ubs.com/etf (please refer to the pdfs at the end of the website page) and include it in their UK tax return.

The report shows the dates and amounts per share class of all distributions paid during the UBS ETF’s accounting period. ‘Reported income’ in excess of the sums actually distributed are deemed to have been received six months after the accounting year end of fund, on the ‘Fund distribution date’, and should be included in the tax return for the relevant tax year. Please note, the obligation to include the reportable income amount on a UK tax return lies with the investor and not with a nominee, distributor or advisor.

Example An investor acquired 1000 shares in a UBS ETF (share class ‘X’) on 1 July 2010. Excess reported income for the UBS ETF accounting year ended 30 June 2011 is 0.1010. The investor should include the following amount of reported income in their tax return for the tax year 2011/2012: (0.1010 x 1000 shares) = 101.0. Any amounts actually distributed should also be included as distributions. 3

I. UK Reporting Fund Status of UBS ETF SICAV Subfund

Share Class

ISIN

UBS ETF – Barclays Capital US 1-3 Year Treasury Bond UCITS ETF UBS ETF – Barclays Capital US 1-3 Year Treasury Bond UCITS ETF UBS ETF – Barclays Capital US 3-5 Year Treasury Bond UCITS ETF UBS ETF – Barclays Capital US 5-7 Year Treasury Bond UCITS ETF UBS ETF – Barclays Capital US 7-10 Year Treasury Bond UCITS ETF UBS ETF – Barclays EUR Treasury 1-10 UCITS ETF UBS ETF – Barclays Euro Area Liquid Corporates 1-5 Year UCITS ETF UBS ETF – Barclays Euro Area Liquid Corporates 1-5 Year UCITS ETF UBS ETF – Barclays Euro Area Liquid Corporates 1-5 Year UCITS ETF UBS ETF – Barclays MSCI US Liquid Corporates Sustainable UCITS ETF UBS ETF – Barclays MSCI US Liquid Corporates Sustainable UCITS ETF UBS ETF – Barclays MSCI US Liquid Corporates Sustainable UCITS ETF UBS ETF – Barclays MSCI US Liquid Corporates Sustainable UCITS ETF UBS ETF – Barclays US Liquid Corporates 1-5 Year UCITS ETF UBS ETF – Barclays US Liquid Corporates 1-5 Year UCITS ETF UBS ETF – Barclays US Liquid Corporates 1-5 Year UCITS ETF UBS ETF – Barclays US Liquid Corporates 1-5 Year UCITS ETF UBS ETF – Barclays US Liquid Corporates UCITS ETF UBS ETF – Barclays US Liquid Corporates UCITS ETF UBS ETF – Barclays US Liquid Corporates UCITS ETF UBS ETF – Barclays US Liquid Corporates UCITS ETF UBS ETF – Barclays US Liquid Corporates UCITS ETF UBS ETF – Barclays USD Emerging Markets Sovereign UCITS ETF UBS ETF – Barclays USD Emerging Markets Sovereign UCITS ETF UBS ETF – Barclays USD Emerging Markets Sovereign UCITS ETF UBS ETF – Barclays USD Emerging Markets Sovereign UCITS ETF UBS ETF – EURO STOXX 50 UCITS ETF UBS ETF – Factor MSCI EMU Low Volatility UCITS ETF UBS ETF – Factor MSCI EMU Low Volatility UCITS ETF UBS ETF – Factor MSCI EMU Low Volatility UCITS ETF UBS ETF – Factor MSCI EMU Low Volatility UCITS ETF UBS ETF – Factor MSCI EMU Prime Value UCITS ETF UBS ETF – Factor MSCI EMU Prime Value UCITS ETF UBS ETF – Factor MSCI EMU Prime Value UCITS ETF UBS ETF – Factor MSCI EMU Prime Value UCITS ETF UBS ETF – Factor MSCI EMU Quality UCITS ETF UBS ETF – Factor MSCI EMU Quality UCITS ETF UBS ETF – Factor MSCI EMU Quality UCITS ETF UBS ETF – Factor MSCI EMU Quality UCITS ETF UBS ETF – Factor MSCI EMU Total Shareholder Yield UCITS ETF UBS ETF – Factor MSCI EMU Total Shareholder Yield UCITS ETF UBS ETF – Factor MSCI EMU Total Shareholder Yield UCITS ETF UBS ETF – Factor MSCI EMU Total Shareholder Yield UCITS ETF UBS ETF – FTSE 100 UCITS ETF UBS ETF – FTSE 100 UCITS ETF UBS ETF – FTSE 250 UCITS ETF UBS ETF – Markit iBoxx € Germany 1-3 UCITS ETF UBS ETF – Markit iBoxx € Germany 3-5 UCITS ETF UBS ETF – Markit iBoxx € Germany 5-10 UCITS ETF UBS ETF – Markit iBoxx € Germany 7-10 UCITS ETF UBS ETF – Markit iBoxx € Liquid Corporates UCITS ETF UBS ETF – MSCI Canada UCITS ETF UBS ETF – MSCI Canada UCITS ETF UBS ETF – MSCI Canada UCITS ETF UBS ETF – MSCI Canada UCITS ETF UBS ETF – MSCI Canada UCITS ETF UBS ETF – MSCI Canada UCITS ETF UBS ETF – MSCI Canada UCITS ETF UBS ETF – MSCI Canada UCITS ETF UBS ETF – MSCI Emerging Markets Socially Responsible UCITS ETF UBS ETF – MSCI Emerging Markets UCITS ETF UBS ETF – MSCI Emerging Markets UCITS ETF UBS ETF – MSCI EMU hedged to CHF UCITS ETF

(hedged to EUR) A-dis (USD) A-dis (USD) A-dis (USD) A-dis (USD) A-dis (EUR) A-dis (EUR) A-dis (hedged to CHF) A-acc (hedged to USD) A-acc (hedged to CHF) A-dis (hedged to EUR) A-acc (hedged to GBP) A-dis (USD) A-dis (hedged to CHF) A-acc (hedged to EUR) A-acc (hedged to GBP) A-dis (USD) A-dis (hedged to CHF) A-acc (hedged to EUR) A-acc (hedged to GBP) A-dis (USD) A-dis (USD) A-DH-dis (USD) A-dis (hedged to CHF) A-acc (hedged to EUR) A-acc (hedged to GBP) A-dis (EUR) A-dis (EUR) A-dis (hedged to CHF) A‐acc (hedged to GBP) A‐dis (hedged to USD) A-acc (EUR) A-dis (hedged to CHF) A‐acc (hedged to GBP) A‐dis (hedged to USD) A-acc (EUR) A-dis (hedged to CHF) A‐acc (hedged to GBP) A‐dis (hedged to USD) A-acc (EUR) A-dis (hedged to CHF) A‐acc (hedged to GBP) A‐dis (hedged to USD) A-acc (GBP) A-dis (GBP) A-UKdis (GBP) A-dis (EUR) A-dis (EUR) A-dis (EUR) A-dis (EUR) A-dis (EUR) A-dis (CAD) A-dis (CAD) A-UKdis (hedged to CHF) A-acc (hedged to EUR) A-acc (hedged to GBP) A-acc (hedged to GBP) A-dis (hedged to SGD) A-acc (hedged to USD) A-acc (USD) A-dis (USD) A-dis (USD) A-UKdis (CHF) A-acc

LU1324510525 LU0721552544 LU0721552627 LU0721552890 LU0721552973 LU0969639128 LU1048314196 LU1048314865 LU1048314436 LU1215461754 LU1215461325 LU1215461598 LU1215461085 LU1048315755 LU1048315243 LU1048315326 LU1048314949 LU1048317538 LU1048317025 LU1048317298 LU1048316647 LU1371467116 LU1324516050 LU1324516720 LU1324516308 LU1324516480 LU0136234068 LU1215454460 LU1215454973 LU1215455350 LU1215455277 LU1215452928 LU1215453496 LU1215453819 LU1215453736 LU1215451524 LU1215452092 LU1215452332 LU1215452258 LU1215455947 LU1215456325 LU1215456754 LU1215456671 LU0136242590 LU1107559459 LU1048312737 LU0721553351 LU0721553435 LU0721553518 LU0721553609 LU0721553864 LU0446734872 LU1107559962 LU1130155432 LU1130155606 LU1130156323 LU1130156596 LU1130156166 LU1130155861 LU1048313891 LU0480132876 LU1126036976 LU0950669175

4

UK Reporting Fund Status Granted as of 29.01.16 02.02.12 16.01.12 26.01.12 02.02.12 29.11.13 30.05.14 31.03.15 30.01.15 30.09.15 30.09.15 30.09.15 23.07.15 30.01.15 31.03.15 28.11.14 28.11.14 30.09.14 30.05.14 31.10.14 30.05.14 requested 29.01.16 31.03.16 29.04.16 29.04.16 01.01.11 18.08.15 20.10.15 01.02.16 30.10.15 18.08.15 20.10.15 01.02.16 30.10.15 18.08.15 20.10.15 01.02.16 30.10.15 18.08.15 20.10.15 01.02.16 30.10.15 01.01.11 02.10.14 24.06.14 24.01.12 24.01.12 24.01.12 24.01.12 24.01.12 01.01.11 02.10.14 30.01.15 27.02.15 27.02.15 27.02.15 28.11.14 27.02.15 04.09.14 12.11.10 05.11.14 31.07.13

Subfund

Share Class

ISIN

UBS ETF – MSCI EMU hedged to GBP UCITS ETF UBS ETF – MSCI EMU hedged to GBP UCITS ETF UBS ETF – MSCI EMU hedged to SGD UCITS ETF UBS ETF – MSCI EMU hedged to USD UCITS ETF UBS ETF – MSCI EMU hedged to USD UCITS ETF UBS ETF – MSCI EMU Small Cap UCITS ETF UBS ETF – MSCI EMU Socially Responsible UCITS ETF UBS ETF – MSCI EMU Socially Responsible UCITS ETF UBS ETF – MSCI EMU Socially Responsible UCITS ETF UBS ETF – MSCI EMU Socially Responsible UCITS ETF UBS ETF – MSCI EMU UCITS ETF UBS ETF – MSCI EMU UCITS ETF UBS ETF – MSCI EMU Value UCITS ETF UBS ETF – MSCI Europe UCITS ETF UBS ETF – MSCI Hong Kong UCITS ETF UBS ETF – MSCI Japan hedged to CHF UCITS ETF UBS ETF – MSCI Japan hedged to EUR UCITS ETF UBS ETF – MSCI Japan hedged to EUR UCITS ETF UBS ETF – MSCI Japan hedged to GBP UCITS ETF UBS ETF – MSCI Japan hedged to GBP UCITS ETF UBS ETF – MSCI Japan hedged to SGD UCITS ETF UBS ETF – MSCI Japan hedged to USD UCITS ETF UBS ETF – MSCI Japan hedged to USD UCITS ETF UBS ETF – MSCI Japan Socially Responsible UCITS ETF UBS ETF – MSCI Japan Socially Responsible UCITS ETF UBS ETF – MSCI Japan Socially Responsible UCITS ETF UBS ETF – MSCI Japan Socially Responsible UCITS ETF UBS ETF – MSCI Japan UCITS ETF UBS ETF – MSCI Japan UCITS ETF UBS ETF – MSCI Pacific (ex Japan) UCITS ETF UBS ETF – MSCI Pacific (ex Japan) UCITS ETF UBS ETF – MSCI Pacific Socially Responsible UCITS ETF UBS ETF – MSCI Singapore UCITS ETF UBS ETF – MSCI Switzerland 20/35 hedged to EUR UCITS ETF UBS ETF – MSCI Switzerland 20/35 hedged to EUR UCITS ETF UBS ETF – MSCI Switzerland 20/35 hedged to USD UCITS ETF UBS ETF – MSCI Switzerland 20/35 hedged to USD UCITS ETF UBS ETF – MSCI Switzerland 20/35 UCITS ETF UBS ETF – MSCI Switzerland 20/35 UCITS ETF UBS ETF – MSCI Switzerland 20/35 UCITS ETF UBS ETF – MSCI Switzerland 20/35 UCITS ETF UBS ETF – MSCI Switzerland 20/35 UCITS ETF UBS ETF – MSCI Switzerland 20/35 UCITS ETF UBS ETF – MSCI United Kingdom hedged to CHF UCITS ETF UBS ETF – MSCI United Kingdom hedged to EUR UCITS ETF UBS ETF – MSCI United Kingdom hedged to EUR UCITS ETF UBS ETF – MSCI United Kingdom hedged to SGD UCITS ETF UBS ETF – MSCI United Kingdom hedged to USD UCITS ETF UBS ETF – MSCI United Kingdom hedged to USD UCITS ETF UBS ETF – MSCI United Kingdom UCITS ETF UBS ETF – MSCI United Kingdom UCITS ETF UBS ETF – MSCI United Kingdom UCITS ETF UBS ETF – MSCI USA Socially Responsible UCITS ETF UBS ETF – MSCI USA Socially Responsible UCITS ETF UBS ETF – MSCI USA Socially Responsible UCITS ETF UBS ETF – MSCI USA Socially Responsible UCITS ETF UBS ETF – MSCI USA UCITS ETF UBS ETF – MSCI USA UCITS ETF UBS ETF – MSCI World Socially Responsible UCITS ETF UBS ETF – MSCI World UCITS ETF UBS ETF – SBI® Foreign AAA-BBB 1-5 UCITS ETF UBS ETF – SBI® Foreign AAA-BBB 5-10 UCITS ETF

(GBP) A-acc (GBP) A-dis (SGD) A-acc (USD) A-acc (USD) A-dis (EUR) A-dis (EUR) A-dis (hedged to CHF) A-acc (hedged to CHF) A-dis (hedged to USD) A-acc (EUR) A-dis (EUR) A-UKdis (EUR) A-dis (EUR) A-dis (HKD) A-dis (CHF) A-acc (EUR) A-acc (EUR) A-dis (GBP) A-acc (GBP) A-dis (SGD) A-acc (USD) A-acc (USD) A-dis (hedged to CHF) A-dis (hedged to EUR) A-acc (hedged to USD) A-acc (JPY) A-dis (JPY) A-UKdis (JPY) A-dis (USD) A-dis (USD) A-UKdis (USD) A-dis (SGD) A-dis (EUR) A-acc (EUR) A-dis (USD) A-acc (USD) A-dis (CHF) A-acc (CHF) A-dis (CHF) A-UKdis (hedged to GBP) A-acc (hedged to GBP) A-dis (hedged to SGD) A-acc (CHF) A-acc (EUR) A-acc (EUR) A-dis (SGD) A-acc (USD) A-acc (USD) A-dis (GBP) A-acc (GBP) A-dis (GBP) A-UKdis (hedged to CHF) A-acc (hedged to CHF) A-dis (hedged to EUR) A-dis (USD) A-dis (USD) A-dis (USD) A-UKdis (USD) A-dis (USD) A-dis (CHF) A-dis (CHF) A-dis

LU0950669688 LU0937835733 LU1048312653 LU0950669415 LU0937835576 LU0671493277 LU0629460675 LU1273642816 LU1273642907 LU1280300770 LU0147308422 LU1107559376 LU0446734369 LU0446734104 LU1169827224 LU0950672120 LU0950672476 LU0937837945 LU0969638583  LU0969638401 LU1048313206 LU0977260867 LU0979891768 LU1273488475 LU1273488715 LU1273489440 LU1230561679 LU1107559616 LU0136240974 LU0446734526 LU1107559707 LU0629460832 LU1169825954 LU0977260941 LU0979892220 LU0977261089 LU0979892659 LU0977261329 LU0979892907 LU1107560036 LU1169830525 LU1169830442 LU1169830871 LU0950671072 LU0950671239 LU0937836970 LU1048313032 LU0950671403 LU0937837275 LU0950670850 LU0937836467  LU1107559533 LU1273641503 LU1273642733 LU1280303014 LU0629460089 LU0136234654 LU1107559889 LU0629459743 LU0340285161 LU0879397742 LU0879399441

UK Reporting Fund Status Granted as of 30.09.13 18.10.13 30.06.14 30.08.13 04.06.14 14.10.11 17.08.11 30.11.15 30.11.15 06.06.16 01.01.11 02.10.14 01.01.11 01.01.11 04.06.15 30.09.13 30.09.13 04.06.14 30.09.13 18.10.13 30.06.14 31.10.13 04.06.14 30.10.15 06.06.16 06.06.16 22.07.15 02.10.14 01.01.11 01.01.11 02.10.14 19.08.11 04.06.15 31.10.13 04.06.14 31.10.13 04.06.14 31.10.13 28.11.13 02.10.14 29.05.15 29.05.15 29.05.15 30.08.13 30.08.13 04.06.14 30.06.14 30.08.13 04.06.14 30.08.13 18.10.13 02.10.14 30.11.15 30.11.15 30.11.15 17.08.11 01.01.11 02.10.14 19.08.11 01.01.11 30.07.13 30.07.13

Source: UBS Asset Management

5

II. UK Reporting Fund Status of UBS (Irl) ETF plc Subfund

Share Class

ISIN

UBS (Irl) ETF plc – DJ Global Select Dividend UCITS ETF UBS (Irl) ETF plc – Factor MSCI USA Low Volatility UCITS ETF UBS (Irl) ETF plc – Factor MSCI USA Low Volatility UCITS ETF UBS (Irl) ETF plc – Factor MSCI USA Low Volatility UCITS ETF UBS (Irl) ETF plc – Factor MSCI USA Low Volatility UCITS ETF UBS (Irl) ETF plc – Factor MSCI USA Prime Value UCITS ETF UBS (Irl) ETF plc – Factor MSCI USA Prime Value UCITS ETF UBS (Irl) ETF plc – Factor MSCI USA Prime Value UCITS ETF UBS (Irl) ETF plc – Factor MSCI USA Prime Value UCITS ETF UBS (Irl) ETF plc – Factor MSCI USA Quality UCITS ETF UBS (Irl) ETF plc – Factor MSCI USA Quality UCITS ETF UBS (Irl) ETF plc – Factor MSCI USA Quality UCITS ETF UBS (Irl) ETF plc – Factor MSCI USA Quality UCITS ETF UBS (Irl) ETF plc – Factor MSCI USA Total Shareholder Yield UCITS ETF UBS (Irl) ETF plc – Factor MSCI USA Total Shareholder Yield UCITS ETF UBS (Irl) ETF plc – Factor MSCI USA Total Shareholder Yield UCITS ETF UBS (Irl) ETF plc – Factor MSCI USA Total Shareholder Yield UCITS ETF UBS (Irl) ETF plc – MSCI Australia UCITS ETF UBS (Irl) ETF plc – MSCI Australia UCITS ETF UBS (Irl) ETF plc – MSCI Australia UCITS ETF UBS (Irl) ETF plc – MSCI Australia UCITS ETF UBS (Irl) ETF plc – MSCI Australia UCITS ETF UBS (Irl) ETF plc – MSCI Australia UCITS ETF UBS (Irl) ETF plc – MSCI EMU Cyclical UCITS ETF UBS (Irl) ETF plc – MSCI EMU Defensive UCITS ETF UBS (Irl) ETF plc – MSCI United Kingdom IMI Socially Responsible UCITS ETF UBS (Irl) ETF plc – MSCI United Kingdom IMI Socially Responsible UCITS ETF UBS (Irl) ETF plc – MSCI United Kingdom IMI Socially Responsible UCITS ETF UBS (Irl) ETF plc – MSCI United Kingdom IMI Socially Responsible UCITS ETF UBS (Irl) ETF plc – MSCI USA hedged to CHF UCITS ETF UBS (Irl) ETF plc – MSCI USA hedged to EUR UCITS ETF UBS (Irl) ETF plc – MSCI USA hedged to EUR UCITS ETF UBS (Irl) ETF plc – MSCI USA hedged to GBP UCITS ETF UBS (Irl) ETF plc – MSCI USA hedged to GBP UCITS ETF UBS (Irl) ETF plc – MSCI USA UCITS ETF UBS (Irl) ETF plc – MSCI USA Value UCITS ETF UBS (Irl) ETF plc – MSCI World UCITS ETF UBS (Irl) ETF plc – S&P 500 UCITS ETF UBS (Irl) ETF plc – Solactive Global Oil Equities UCITS ETF UBS (Irl) ETF plc – Solactive Global Pure Gold Miners UCITS ETF

(USD) A-dis (hedged to CHF) A-acc (hedged to EUR) A-acc (hedged to GBP) A-dis (USD) A-dis (hedged to CHF) A-acc (hedged to EUR) A-acc (hedged to GBP) A-dis (USD) A-dis (hedged to CHF) A-acc (hedged to EUR) A-acc (hedged to GBP) A-dis (USD) A-dis (hedged to CHF) A-acc (hedged to EUR) A-acc (hedged to GBP) A-dis (USD) A-dis (AUD) A-acc (hedged to CHF) A-acc (hedged to EUR) A-acc (hedged to GBP) A-acc (hedged to GBP) A-dis (hedged to USD) A-acc (EUR) A-dis (EUR) A-dis (GBP) A-dis (hedged to CHF) A-dis (hedged to EUR) A-acc (hedged to USD) A-acc (CHF) A-acc (EUR) A-acc (EUR) A-dis (GBP) A-acc (GBP) A-dis (USD) A-dis (USD) A-dis (USD) A-dis (USD) A-dis (USD) A-dis (USD) A-dis

IE00BMP3HG27 IE00BX7RR250 IE00BWT3KJ20 IE00BXDZNF85 IE00BX7RQY03 IE00BX7RRC57 IE00BWT3KL42 IE00BXDZNH00 IE00BX7RR706 IE00BX7RRN62 IE00BWT3KN65 IE00BXDZNK39 IE00BX7RRJ27 IE00BX7RRY77 IE00BWT3KQ96 IE00BXDZNM52 IE00BX7RRT25 IE00BD4TY451 IE00BX7RS779 IE00BWT3KS11 IE00BXDZNQ90 IE00BXDZNP83 IE00BX7RS555 IE00BMP3HJ57 IE00BMP3HL79 IE00BMP3HN93 IE00BZ0RTB90 IE00BYNQMK61 IE00BYNQMM85 IE00BD4TYL27 IE00BD4TYG73 IE00BD4TYF66 IE00BD4TYJ05 IE00BD4TYH80 IE00B77D4428 IE00B78JSG98 IE00B7KQ7B66 IE00B7K93397 IE00B5PYL424 IE00B7KMNP07

Source: UBS Asset Management

6

UK Reporting Fund Status Granted as of 04.09.14 25.11.15 10.12.15 29.01.16 26.08.15 25.11.15 10.12.15 29.01.16 26.08.15 25.11.15 10.12.15 29.01.16 26.08.15 25.11.15 10.12.15 29.01.16 26.08.15 30.09.13 27.11.15 27.11.15 27.11.15 27.11.15 30.09.15 04.09.14 04.09.14 15.10.14 10.11.15 07.06.16 07.06.16 30.09.13 30.09.13 04.06.14 30.09.13 18.10.13 05.01.12 05.01.12 05.01.12 05.01.12 05.01.12 05.01.12

III. UK Reporting Fund Status of UBS ETFs plc Subfund

Share Class

ISIN

UBS ETFs plc – Bloomberg Commodity Index SF UCITS ETF UBS ETFs plc – Bloomberg Commodity Index SF UCITS ETF UBS ETFs plc – Bloomberg Commodity Index SF UCITS ETF UBS ETFs plc – Bloomberg Commodity Index SF UCITS ETF UBS ETFs plc – CMCI Composite SF UCITS ETF UBS ETFs plc – CMCI Composite SF UCITS ETF UBS ETFs plc – CMCI Composite SF UCITS ETF UBS ETFs plc – CMCI Composite SF UCITS ETF UBS ETFs plc – CMCI ex-Agriculture SF UCITS ETF UBS ETFs plc – CMCI ex-Agriculture SF UCITS ETF UBS ETFs plc – CMCI ex-Agriculture SF UCITS ETF UBS ETFs plc – FTSE 100 SF UCITS ETF UBS ETFs plc – HFRX Global Hedge Fund Index SF UCITS ETF UBS ETFs plc – HFRX Global Hedge Fund Index SF UCITS ETF UBS ETFs plc – HFRX Global Hedge Fund Index SF UCITS ETF UBS ETFs plc – HFRX Global Hedge Fund Index SF UCITS ETF UBS ETFs plc – MAP Balanced 7 SF UCITS ETF UBS ETFs plc – MAP Balanced 7 SF UCITS ETF UBS ETFs plc – MSCI AC Asia ex Japan SF UCITS ETF UBS ETFs plc – MSCI ACWI SF UCITS ETF UBS ETFs plc – MSCI ACWI SF UCITS ETF UBS ETFs plc – MSCI ACWI SF UCITS ETF UBS ETFs plc – MSCI ACWI SF UCITS ETF UBS ETFs plc – MSCI ACWI SF UCITS ETF UBS ETFs plc – MSCI ACWI SF UCITS ETF UBS ETFs plc – MSCI ACWI SF UCITS ETF UBS ETFs plc – MSCI Canada SF UCITS ETF UBS ETFs plc – MSCI Emerging Markets SF UCITS ETF UBS ETFs plc – MSCI EMU SF UCITS ETF UBS ETFs plc – MSCI Japan SF UCITS ETF UBS ETFs plc – MSCI USA SF UCITS ETF UBS ETFs plc – S&P 500 SF UCITS ETF

(CHF) A-acc (EUR) A-acc (GBP) A-acc (USD) A-acc (CHF) A-acc (EUR) A-acc (GBP) A-acc (USD) A-acc (USD) A-acc (hedged to CHF) A-acc (hedged to EUR) A-acc (GBP) A-acc (CHF) A-acc (EUR) A-acc (GBP) A-acc (USD) A-acc (EUR) A-acc (USD) A-acc (USD) A-acc (hedged to CHF) A-acc (hedged to CHF) A-Ukdis (hedged to EUR) A-acc (hedged to EUR) A-Ukdis (hedged to GBP) A-Ukdis (hedged to USD) A-acc (hedged to USD) A-Ukdis (CAD) A-acc (USD) A-acc (EUR) A-acc (JPY) A-acc (USD) A-acc (USD) A-acc

IE00B598DX38 IE00B58ZM503 IE00B5993T22 IE00B5B3W843 IE00B58FQX63 IE00B58HMN42 IE00B50XJX92 IE00B53H0131 IE00BZ2GV965 IE00BYT5CW92 IE00BYT5CV85 IE00B3X0KQ36 IE00B5280Y01 IE00B54DDP56 IE00B53B4246 IE00B53PTF40 IE00BTFR5140 IE00B95FFX04 IE00B7WK2W23 IE00BYM11L64 IE00BZ2GTT26 IE00BYM11K57 IE00BYVDRD78 IE00BYVDRF92 IE00BYM11J43 IE00BYVDRC61 IE00B5TZCY80 IE00B3Z3FS74 IE00B5B1MZ58 IE00B54HQ477 IE00B3SC9K16 IE00B4JY5R22

UK Reporting Fund Status Granted as of 06.04.11 06.04.11 06.04.11 01.02.11 08.02.11 08.02.11 05.03.15 20.12.10 24.03.16 04.05.16 04.05.16 14.07.10 18.03.11 21.10.10 18.03.11 21.10.10 05.02.15 30.04.13 20.08.12 11.08.15 27.10.15 11.08.15 24.09.15 24.09.15 11.08.15 24.09.15 23.03.11 27.04.11 23.03.11 23.03.11 15.12.10 15.12.10

Source: UBS Asset Management

IV. UK Reporting Fund Status of UBS ETF (CH) Subfund

Share Class

ISIN

UBS ETF (CH) – SMI® UBS ETF (CH) – SMIM® UBS ETF (CH) – SPI®

(CHF) A-dis (CHF) A-dis (CHF) A-dis

CH0017142719 CH0111762537 CH0131872431

UK Reporting Fund Status Granted as of 01.07.14 01.07.15 01.07.14

Source: UBS Asset Management

7

Legal information & disclaimers Regulatory Information

Index Disclaimer

UBS Asset Management (UK) Ltd, which is authorised and regulated by the Financial Services Authority (‘FSA’), registered office, 21 Lombard Street London, EC4R 9AH Tel +44 (0)20 7901 5000. The Luxembourg domiciled UBS ETF SICAV are a company having its registered office at 49, avenue J.F. Kennedy, L-1855 Luxembourg is authorised by the Commission de Surveillance du Secteur Financier Luxembourg as an undertaking for collective investment in transferable securities (UCITS). And the Irish domiciled UBS (IRL) ETF and UBS Plc are open-ended investment companies with variable capital and are authorised by the Central Bank of Ireland. The companies have been structured as an umbrella fund, with segregated liabilities between Funds.

UBS ETF Barclays Capital USD Treasury 1-3: The Barclays Capital US 1-3 Year Treasury Bond Index is composed of eligible US treasuries with a time to maturity of at least 1 year but no more than 3. Bonds are priced on the bid side.

Important Information for Investors in the UK The UBS ETF SICAV, UBS (Irl) ETF plc and UBS ETF plc are recognised schemes under section 264 of the Financial Services and Markets Act 2000. They do seek UK Reporting Fund Status. The protections offered by the UK’s regulatory system, and compensation under the Financial Services Compensation Scheme, will not be available. The information contained in this document should not be considered a recommendation to purchase or sell any particular security and the opinions expressed are those of UBS Asset Management and are subject to change without notice. Additional Information Investment in the Funds mentioned in the document may not be suitable for all investors. Investors should read the Prospectus, Key Investor Information Document (KID) and other fund documentation for details of the risks associated with this product. These document are available free of charge from UBS Asset Management (UK) Ltd, 21 Lombard Street, London EC4R 9AH. Past performance is not a guide to future performance. The value of investments and the income from them may go down as well as up and are not guaranteed. Investors may not get back the amount originally invested. Changes in rates of exchange may cause the value of this investment to fluctuate. UBS has not considered the suitability of these Funds against your individual needs. This document is not and under no circumstances to be construed as a public offering of shares in the United States. This document is not aimed at persons who are resident in the United States. Synthetic replicated ETFs will use derivatives as part of their investment capabilities. These instruments carry a material level of risk and the Fund could potentially experience higher levels of volatility should the market move against them. In order to trade in derivative instruments we enter into an agreement with various counterparties. Whilst we assess the credit worthiness of each counterparty we enter into an agreement with, the Fund is at risk if that counterparty does not fulfil its obligations under the agreement. Any collateral paid by the Fund may not be returned, nor may any payments due to the Fund be made. Some of the markets in which the Fund may effect derivative transactions are “over-the-counter” or “interdealer” markets, which may be illiquid and are sometimes subject to larger spreads than exchange-traded derivative transactions. The participants in such markets are typically not subject to credit evaluation and regulatory oversight, which would be the case with members of “exchange-based” markets. This exposes the Fund to the risk that a counterparty will not settle a transaction in accordance with its terms and conditions because of a credit or liquidity problem with the counterparty. Delays in settlement may also result from disputes over the terms of the contract (whether or not bona fide) since such markets may lack the established rules and procedures for swift settlement of disputes among market participants found in “exchange-based” markets. These factors may cause the Fund to suffer a loss due to adverse market movements while replacement transactions are executed or otherwise.

8

UBS ETF Barclays Capital USD Treasury 3-5: The Barclays Capital US 3-5 Year Treasury Bond Index is composed of eligible US treasuries with a time to maturity of at least 3 years but no more than 5. Bonds are priced on the bid side. UBS ETF Barclays Capital USD Treasury 5-7: The Barclays Capital US 5-7 Year Treasury Bond Index is composed of eligible US treasuries with a time to maturity of at least 5 years but no more than 7. Bonds are priced on the bid side. UBS ETF Barclays Capital USD Treasury 7-10: The Barclays Capital US 7-10 Year Treasury Bond Index is composed of eligible US treasuries with a time to maturity of at least 7 years but no more than 10. Bonds are priced on the bid side. UBS ETF EURO STOXX 50: The EURO STOXX 50® Index contains 50 of the largest blue-chip market sector leader companies in the Euro zone countries. The following countries are included: Austria, Belgium, Finland, France, Germany, Greece, Ireland, Italy, the Netherlands, Portugal and Spain. The Index is calculated both with and without dividends reinvested and is denominated both in Euro and US Dollars. It is weighted by free-float market capitalisation, with a 10% cap on the weight of any individual Component Security. For more details see the index provider’s website. UBS ETF FTSE 100: The FTSE 100 index comprises the 100 most highly capitalised blue chip companies, representing approximately 80% of the UK market. To qualify, companies must have a full listing on the London Stock Exchange with Sterling or Euro dominated price on SETS, subject to eligibility screens. For more details see the index provider’s website. UBS ETF Markit iBoxx EUR Germany 1-3: The Markit iBoxx € Germany 1-3 Index is a market capitalization weighted index. The index includes bonds issued by the Republic of Germany. Securities are screened by maturity, size and bond type. The index represents bonds that are available to investors worldwide. UBS ETF Markit iBoxx EUR Germany 3-5: The Markit iBoxx € Germany 3-5 Index is a market capitalization weighted index. The index includes bonds issued by the Republic of Germany. Securities are screened by maturity, size and bond type.The index represents bonds that are available to investors worldwide. UBS ETF Markit iBoxx EUR Germany 5-10: The Markit iBoxx € Germany 5-10 Index is a market capitalization weighted index. The index includes bonds issued by the Republic of Germany. Securities are screened by maturity, size and bond type. The index represents bonds that are available to investors worldwide. UBS ETF Markit iBoxx EUR Germany 7-10: The Markit iBoxx € Germany 7-10 Index is a market capitalization weighted index. The index includes bonds issued by the Republic of Germany. Securities are screened by maturity, size and bond type. The index represents bonds that are available to investors worldwide. UBS ETF Markit iBoxx EUR Liquid Corporates: The Markit iBoxx € Liquid Corporates Index is a market capitalization weighted index. The index represents liquid corporate bonds issued by investment grade companies that are available to investors worldwide. Bonds are screened by age, type and size. Debt issued by Financial and nonfinancial companies is eligible for the index. The issuer domicile is not relevant.

UBS ETF Markit iBoxx EUR Sovereigns 1-5: The Markit iBoxx € Sovereigns 1-5™ Index is a market capitalization weighted index. The index includes bonds issued by the Governments of the European Monetary Union with a time to maturity of at least 1 year, but no more than 5 years. The bonds are screened by maturity, size and bond type. The bonds are valued daily based on Bid prices, however on rebalancing, new bonds enter the index at the Ask price and are removed based on the Bid Price. UBS ETF MSCI World: The MSCI World Index is a free float-adjusted market capitalization weighted index that is designed to measure the equity market performance of developed markets. As of December 2010 the MSCI World Index consists of the following 24 developed market country indices: Australia, Austria, Belgium, Canada, Denmark, Finland, France, Germany, Greece, Hong Kong, Ireland, Israel, Italy, Japan, Netherlands, New Zealand, Norway, Portugal, Singapore, Spain, Sweden, Switzerland, the United Kingdom, and the United States. UBS ETF MSCI Emerging Markets: The MSCI Emerging Markets Index is a free float-adjusted market capitalisation index that is designed to measure equity market performance of emerging markets. The MSCI Emerging Markets Index consists of the following 21 emerging market country indices: Brazil, Chile, China, Colombia, Czech Republic, Egypt, Hungary, India, Indonesia, Korea, Malaysia, Mexico, Morocco, Peru, Philippines, Poland, Russia, South Africa, Taiwan, Thailand, and Turkey. UBS ETF MSCI EMU: The MSCI EMU (European Economic and Monetary Union) Index is a free floatadjusted market capitalization weighted index that is designed to measure the equity market performance of countries within EMU. As of December 2010 the MSCI EMU Index consists of the following 11 developed market country indices: Austria, Belgium, Finland, France, Germany, Greece, Ireland, Italy, the Netherlands, Portugal, and Spain. UBS ETF MSCI Europe: The MSCI Europe Index is a free floatadjusted market capitalization weighted index that is designed to measure the equity market performance of the developed markets in Europe. As of December 2010 the MSCI Europe Index consists of the following 16 developed market country indices: Austria, Belgium, Denmark, Finland, France, Germany, Greece, Ireland, Italy, the Netherlands, Norway, Portugal, Spain, Sweden, Switzerland, and the United Kingdom. UBS ETF MSCI Pacific (ex Japan): The MSCI Pacific ex Japan is a free floatadjusted market capitalization weighted index that is designed to measure the equity market performance of developed markets in the Pacific region. As of December 2010 the MSCI Pacific ex Japan Index consists of the following 4 developed market country indices: Australia, Hong Kong, New Zealand and Singapore. UBS ETF MSCI Europe & Middle East Socially Responsible: The MSCI Europe & Middle East Socially Responsible Index is a free floatadjusted market capitalization weighted index that is designed to measure the equity market performance of Europe and the Middle East considering only companies with high Environmental, Social and Governance (ESG) ratings relative to their sector peers, to ensure the inclusion of the best of class companies from an ESG perspective. UBS ETF MSCI North America Socially Responsible: The MSCI North America Socially Responsible Index is a free float-adjusted market capitalization weighted index that is designed to measure the equity market performance of North America considering only companies with high Environmental, Social and Governance (ESG) ratings relative to their sector peers, to ensure the inclusion of the best of class companies from an ESG perspective. UBS ETF MSCI Pacific Socially Responsible: The MSCI Pacific Socially Responsible Index is a free float-adjusted market capitalization weighted index that is designed to measure the equity market performance of the Pacific region considering only companies with high Environmental, Social and Governance (ESG) ratings relative to their sector peers, to ensure the inclusion of the best of class companies from an ESG perspective.

UBS ETF MSCI Turkey: The MSCI Turkey Index is a free float-adjusted market capitalization weighted index that is designed to measure the equity market performance of Turkey. UBS ETF MSCI Europe Infrastructure: The MSCI Europe Infrastructure Index is a free float-adjusted market capitalization index comprised of listed European infrastructure companies. Securities are free float adjusted, classified in accordance with the Global Industry Classification Standard (GICS®), and screened by size, liquidity and minimum free float. UBS ETF MSCI Japan Infrastructure: The MSCI Japan Infrastructure Index is a free float-adjusted market capitalization index comprised of listed Japanese infrastructure companies. Securities are free float adjusted, classified in accordance with the Global Industry Classification Standard (GICS®), and screened by size, liquidity and minimum free float. UBS ETF MSCI Canada: The MSCI Canada Index is a free floatadjusted market capitalization weighted index that is designed to measure the equity market performance of Canada. As of March 2011, the Index comprised 100 constituents with a total market capitalization of USD 1,414,744 million. UBS ETF MSCI USA: The MSCI USA Index is a free float-adjusted market capitalization index that is designed to measure the equity market performance of the United States. As of March 2011, the Index comprised 591 constituents with a total market capitalization of USD 12,505,835 million. The MSCI USA Index Net Total Return is a free float-adjusted market capitalisation index that is designed as a benchmark to measure the large and mid-cap US equity market performance on a total return basis with the reinvestment of net dividends. UBS ETF MSCI Japan: The MSCI Japan Index is a free float adjusted market capitalization weighted index that is designed to measure the equity market performance of Japan. As of March 2011, the Index comprised 339 constituents with a total market capitalization of USD 2,280,384 million. The MSCI Japan Index is a free float-adjusted market capitalization index. Securities are free float adjusted, classified in accordance with the Global Industry Classification Standard (GICS®), and screened by size, liquidity and minimum free float. The index represents companies within these countries that are available to investors worldwide. UBS ETF CMCI Composite: The UBS Bloomberg Constant Maturity Commodity Index extends beyond short dated futures contracts and diversifies investment across the maturity curve. By providing investors with access to “Constant Maturities”, it not only gives a more continuous exposure to the asset class and avoids the speculative activity that can surround monthly rolls of traditional indices, but can also minimize exposure to negative roll yield, making the index more representative of the underlying market price movements. UBS ETF STOXX Global Rare Earth: The STOXX Global Rare Earth index tracks the performance of companies that generate at least 30 percent of their revenues in the rare earth sector. The rare earth sector is defined as all companies whose operations include the exploration, extraction, transport, processing or any other business involving any of the following 17 rare earth elements: scandium, yttrium, lanthanum, lutetium, ytterbium, thulium, erbium, holmium, dysprosium, terbium, gadolinium, europium, samarium, promethium, neodymium, praseodymium and cerium. UBS ETF MSCI EMU Small Cap: The MSCI EMU Small Cap Index is a free floatadjusted market capitalization weighted index that is designed to measure the equity market performance of small cap companies of countries within the EMU (European Economic and Monetary Union). UBS ETF – MSCI USA: The MSCI USA Index captures around 600 large and mid cap companies of the U.S. equity market, covering approx. 84% of the free float-adjusted market cap.

9

UBS ETF – MSCI USA Value: The MSCI USA Value Index captures U.S. equities which are determined as value stocks using eight historical and forwardlooking fundamental data points. UBS ETF – MSCI World: The MSCI World Index captures around 1600 large and mid cap companies across 24 Developed Markets countries, covering approx. 84% of the free float-adjusted market cap in each country. UBS ETF – S&P 500: The S&P 500® has been widely regarded as the best single gauge of the large cap U.S. equities market since the index was first published in 1957. The index includes 500 leading companies in leading industries of the U.S. economy, capturing 75% coverage of U.S. equities. UBS ETF – MSCI USA Infrastructure: The MSCI USA Infrastructure Index is a free float-adjusted market capitalization index comprised of listed US infrastructure companies. Securities are free float adjusted, classified in accordance with the Global Industry Classification Standard (GICS®), and screened by size, liquidity and minimum free float. UBS ETF SBI® Foreign AAA-BBB 1-5: The SBI Foreign AAA-BBB 1-5 Total Return Index measures the performance of CHF bonds from foreign issuers. The index comprises investment-grade bonds issued by governments, supranational organizations and companies with a fixed coupon and residual terms to maturity of between five and ten years. All bonds are listed on the SIX Swiss Exchange. The index is adjusted monthly. UBS ETF SBI® Foreign AAA-BBB 5-10: The SBI Foreign AAA-BBB 5-10 Total Return Index measures the performance of CHF bonds from foreign issuers. The index comprises investment-grade bonds issued by governments, supranational organizations and companies with a fixed coupon and residual terms to maturity of between five and ten years. All bonds are listed on the SIX Swiss Exchange. The index is adjusted monthly. UBS ETF – MSCI Australia: The MSCI Australia Index is a free floatadjusted market capitalization weighted index that is designed to measure the equity market performance of the Australia. Securities are free float adjusted, screened by size, liquidity and minimum free float. The index represents companies within Australia that are available to investors worldwide. UBS ETF – MSCI Australia 100% hedged to CHF: The MSCI Australia 100% hedged to CHF Index is a free float-adjusted market capitalization weighted index that is designed to measure the equity market performance of the Australia. The impact of currency fluctuations between any foreign currency to the index currency is reduced by selling foreign currency forwards at the one-month forward rate. The index represents companies within Australia that are available to investors worldwide. UBS ETF – MSCI Australia 100% hedged to EUR: The MSCI Australia 100% hedged to EUR Index is a free float-adjusted market capitalization weighted index that is designed to measure the equity market performance of the Australia. The impact of currency fluctuations between any foreign currency to the index currency is reduced by selling foreign currency forwards at the one-month forward rate. The index represents companies within Australia that are available to investors worldwide. UBS ETF – MSCI Australia 100% hedged to GBP: The MSCI Australia 100% hedged to GBP Index is a free float-adjusted market capitalization weighted index that is designed to measure the equity market performance of the Australia. The impact of currency fluctuations between any foreign currency to the index currency is reduced by selling foreign currency forwards at the one-month forward rate. The index represents companies within Australia that are available to investors worldwide.

10

UBS ETF – MSCI Australia 100% hedged to USD: The MSCI Australia 100% hedged to USD Index is a free float-adjusted market capitalization weighted index that is designed to measure the equity market performance of the Australia. The impact of currency fluctuations between any foreign currency to the index currency is reduced by selling foreign currency forwards at the one-month forward rate. The index represents companies within Australia that are available to investors worldwide. UBS ETF – MSCI USA hedged 100% to CHF: The MSCI USA 100% hedged to GBP Index is a free float-adjusted market capitalization weighted index that is designed to measure the equity market performance of the USA. The impact of currency fluctuations between any foreign currency to the index currency is reduced by selling foreign currency forwards at the one-month forward rate. The index represents companies within USA that are available to investors worldwide. UBS ETF – MSCI USA hedged 100% to EUR: The MSCI USA 100% hedged to GBP Index is a free float-adjusted market capitalization weighted index that is designed to measure the equity market performance of the USA. The impact of currency fluctuations between any foreign currency to the index currency is reduced by selling foreign currency forwards at the one-month forward rate. The index represents companies within USA that are available to investors worldwide. UBS ETF – MSCI USA hedged 100% to GBP: The MSCI USA 100% hedged to GBP Index is a free float-adjusted market capitalization weighted index that is designed to measure the equity market performance of the USA. The impact of currency fluctuations between any foreign currency to the index currency is reduced by selling foreign currency forwards at the one-month forward rate. The index represents companies within USA that are available to investors worldwide. UBS ETF MSCI AC Asia ex Japan Infrastructure: The MSCI AC Asia ex Japan Infrastructure Index captures the opportunity set of companies that are owners or operators of infrastructure assets in the Asia ex Japan region. The Index is available as price, net and total return index published in USD and EUR. UBS ETF MSCI Canada 100% hedged to CHF: The MSCI Canada 100% hedged to CHF Index is a free float-adjusted market capitalization weighted index that is designed to measure the equity market performance of Canada. The impact of currency fluctuations between any foreign currency to the index currency is reduced by selling foreign currency forwards at the one-month Forward rate. The index represents companies within Canada that are available to investors worldwide. UBS ETF MSCI Canada 100% hedged to EUR: The MSCI Canada 100% hedged to EUR Index is a free float-adjusted market capitalization weighted index that is designed to measure the equity market performance of Canada. The impact of currency fluctuations between any foreign currency to the index currency is reduced by selling foreign currency forwards at the one-month Forward rate. The index represents companies within Canada that are available to investors worldwide. UBS ETF MSCI Canada 100% hedged to GBP: The MSCI Canada 100% hedged to GBP Index is a free float-adjusted market capitalization weighted index that is designed to measure the equity market performance of Canada. The impact of currency fluctuations between any foreign currency to the index currency is reduced by selling foreign currency forwards at the one-month Forward rate. The index represents companies within Canada that are available to investors worldwide. UBS ETF MSCI Canada 100% hedged to USD: The MSCI Canada 100% hedged to USD Index is a free float-adjusted market capitalization weighted index that is designed to measure the equity market performance of Canada. The impact of currency fluctuations between any foreign currency to the index currency is reduced by selling foreign currency forwards at the one-month Forward rate. The index represents companies within Canada that are available to investors worldwide.

UBS ETF MSCI EMU 100% hedged to CHF: The MSCI EMU 100% hedged to CHF Index is a free float-adjusted market capitalization weighted index that is designed to measure the equity market performance of countries within EMU. The impact of currency fluctuations between any foreign currency to the index currency is reduced by selling foreign currency forwards at the one-month forward rate. The index represents companies within these countries that are available to investors worldwide.

UBS ETF MSCI Switzerland 20/35 100% hedged to EUR: The Switzerland 20/35 100% hedged to EUR index is a free float adjusted market capitalization weighted index that is designed to measure the equity market performance of Switzerland. The impact of currency fluctuations between any foreign currency to the index currency is reduced by selling foreign currency forwards at the onemonth forward rate. The index represents companies within Switzerland that are available to investors worldwide.

UBS ETF MSCI EMU 100% hedged to GBP: The MSCI EMU 100% hedged to GBP Index is a free float-adjusted market capitalization weighted index that is designed to measure the equity market performance of countries within EMU. The impact of currency fluctuations between any foreign currency to the index currency is reduced by selling foreign currency forwards at the one-month forward rate. The index represents companies within these countries that are available to investors worldwide.

UBS ETF MSCI Switzerland 20/35 100% hedged to GBP: The Switzerland 20/35 100% hedged to GBP index is a free float adjusted market capitalization weighted index that is designed to measure the equity market performance of Switzerland. The impact of currency fluctuations between any foreign currency to the index currency is reduced by selling foreign currency forwards at the onemonth forward rate. The index represents companies within Switzerland that are available to investors worldwide.

UBS ETF MSCI EMU 100% hedged to USD: The MSCI EMU 100% hedged to USD Index is a free float-adjusted market capitalization weighted index that is designed to measure the equity market performance of countries within EMU. The impact of currency fluctuations between any foreign currency to the index currency is reduced by selling foreign currency forwards at the one-month forward rate. The index represents companies within these countries that are available to investors worldwide.

UBS ETF MSCI Switzerland 20/35 100% hedged to USD: The Switzerland 20/35 100% hedged to USD index is a free float adjusted market capitalization weighted index that is designed to measure the equity market performance of Switzerland. The impact of currency fluctuations between any foreign currency to the index currency is reduced by selling foreign currency forwards at the onemonth forward rate. The index represents companies within Switzerland that are available to investors worldwide.

UBS ETF MSCI Japan 100% hedged to CHF: The MSCI Japan 100% hedged to CHF Index is a free float-adjusted market capitalization weighted index that is designed to measure the equity market performance of the Japan. The impact of currency fluctuations between any foreign currency to the index currency is reduced by selling foreign currency forwards at the one-month forward rate. The index represents companies within Japan that are available to investors worldwide.

UBS ETF MSCI United Kingdom: The MSCI United Kingdom GBP Index is a free float-adjusted market capitalization weighted index that is designed to measure the equity market performance of the United Kingdom. Securities are free float adjusted, screened by size, liquidity and minimum free float. The index represents companies within United Kingdom that are available to investors worldwide.

UBS ETF MSCI Japan 100% hedged to EUR: The MSCI Japan 100% hedged to EUR Index is a free float-adjusted market capitalization weighted index that is designed to measure the equity market performance of the Japan. The impact of currency fluctuations between any foreign currency to the index currency is reduced by selling foreign currency forwards at the one-month forward rate. The index represents companies within Japan that are available to investors worldwide. UBS ETF MSCI Japan 100% hedged to GBP: The MSCI Japan 100% hedged to GBP Index is a free float-adjusted market capitalization weighted index that is designed to measure the equity market performance of the Japan. The impact of currency fluctuations between any foreign currency to the index currency is reduced by selling foreign currency forwards at the one-month forward rate. The index represents companies within Japan that are available to investors worldwide. UBS ETF MSCI Japan 100% hedged to USD: The MSCI Japan 100% hedged to USD Index is a free float-adjusted market capitalization weighted index that is designed to measure the equity market performance of the Japan. The impact of currency fluctuations between any foreign currency to the index currency is reduced by selling foreign currency forwards at the one-month forward rate. The index represents companies within Japan that are available to investors worldwide. UBS ETF MSCI Switzerland: The Switzerland 20/35 index is a free floatadjusted market capitalization weighted index that is designed to measure the equity market performance of Switzerland. The impact of currency fluctuations between any foreign currency to the index currency is reduced by selling foreign currency forwards at the onemonth forward rate. The index represents companies within Switzerland that are available to investors worldwide.

UBS ETF MSCI United Kingdom 100% hedged to CHF: The MSCI United Kingdom 100% hedged to CHF Index is a free float adjusted market capitalization weighted index that is designed to measure the equity market performance of the United Kingdom. The impact of currency fluctuations between any foreign currency to the index currency is reduced by selling foreign currency forwards at the onemonth forward rate. The index represents companies within United Kingdom that are available to investors worldwide. UBS ETF MSCI United Kingdom 100% hedged to EUR: The MSCI United Kingdom 100% hedged to EUR Index is a free float adjusted market capitalization weighted index that is designed to measure the equity market performance of the United Kingdom. The impact of currency fluctuations between any foreign currency to the index currency is reduced by selling foreign currency forwards at the onemonth forward rate. The index represents companies within United Kingdom that are available to investors worldwide. UBS ETF MSCI United Kingdom 100% hedged to USD: The MSCI United Kingdom 100% hedged to USD Index is a free float adjusted market capitalization weighted index that is designed to measure the equity market performance of the United Kingdom. The impact of currency fluctuations between any foreign currency to the index currency is reduced by selling foreign currency forwards at the onemonth forward rate. The index represents companies within United Kingdom that are available to investors worldwide. UBS ETF (CH) – SMI®: The SMI® is a free float-adjusted market capitalisationweighted index that contains the 20 largest, most liquid stocks on the Swiss equity market replicated by the SPI® family. UBS ETF (CH) – SPI®: The SPI® Index is a free float-adjusted market capitalisation- weighted index that comprises large-, mid- and smallcap stocks in the Swiss equity market.

11

How to contact us Andrew Walsh Head UBS ETF Sales UK & Ireland

Florian Cisana UBS ETF Sales UK & Ireland

Tel. +44 20 7901 5901 [email protected]

Tel. +44 20 7901 5398 [email protected]

Hotline: 044-234 34 99 E-Mail: [email protected]

Bloomberg: UETF Website: www.ubs.com/etf

Disclaimer: UBS Asset Management (UK) Ltd is a subsidiary of UBS AG. Registered in England. UBS Asset Management (UK) Ltd and UBS Asset Management Funds Ltd are authorised and regulated by the Financial Conduct Authority. Telephone calls may be recorded. This document is for Professional Clients only. It is not to be distributed to or relied upon by Retail Clients under any circumstances. The document has not been prepared in line with the FCA requirements designed to promote the independence of investment research and is not subject to any prohibition on dealing ahead of the dissemination of investment research. The Luxembourg and Irish domiciled funds are recognised scheme under section 264 of the Financial Services and Markets Act 2000. They seek UK Reporting Fund Status. The protections offered by the UK’s regulatory system, and compensation under the Financial Services Compensation Scheme, will not be available. The Switzerland domiciled funds are not recognised under section 264 of the Financial Services and Markets Act and are therefore subject to the restrictions on promotion in section 238 of the Financial Services and Markets Act. The returns payable to the fund are dependent on payments received by the fund from the swap counterparty under the terms of the relevant swap and, therefore are subject to credit risk of the swap counterparty. In the event that the swap counterparty defaults under the terms of the relevant swap, the funds may suffer a loss. Synthetic replicated ETFS will use derivatives as part of their investment capabilities. These instruments carry a material level of risk and the Fund could potentially experience higher levels of volatility should the market move against them. In order to trade in derivative instruments we enter into an agreement with various counterparties. Whilst we assess the credit worthiness of each counterparty we enter into an agreement with, the Fund is at risk if that counterparty does not fulfil its obligations under the agreement. Any collateral paid by the Fund may not be returned, nor may any payments due to the Fund be made. Some of the markets in which the Fund may effect derivative transactions are “over-the-counter” or “interdealer” markets, which may be illiquid and are sometimes subject to larger spreads than exchange-traded derivative transactions. The participants in such markets are typically not subject to credit evaluation and regulatory oversight, which would be the case with members of “exchange-based” markets. This exposes the Fund to the risk that a counterparty will not settle a transaction in accordance with its terms and conditions because of a credit or liquidity problem with the counterparty. Delays in settlement may also result from disputes over the terms of the contract (whether or not bona fide) since such markets may lack the established rules and procedures for swift settlement of disputes among market participants found in “exchange-based” markets. These factors may cause the Fund to suffer a loss due to adverse market movements while replacement transactions are executed or otherwise. UBS funds under Luxembourg law. Prospectuses, simplified prospectuses, the articles of association or the management regulations as well as annual and semi-annual reports of UBS funds are available free of charge from UBS Fund Services (Luxembourg) S.A., P.O. Box 91, L-2010 Luxembourg or from UBS Asset Management (UK) Ltd, 21 Lombard Street, London, EC4R 9AH. The MSCI indexes are the exclusive property of MSCI Inc. (“MSCI”). MSCI and the MSCI index names are service mark(s) of MSCI or its affiliates and have been licensed for use for certain purposes by UBS AG (“UBS”). The products referred to herein are not sponsored, endorsed, or promoted by MSCI, and MSCI bears no liability with respect to any such product. The full prospectus of the UBS ETF Sicav contains a more detailed description of the limited relationship MSCI has with UBS and any related products. No purchaser, seller or holder of this product, or any other person or entity, should use or refer to any MSCI trade name, trademark or service mark to sponsor, endorse, market or promote this product without first contacting MSCI to determine whether MSCI’s permission is required. Under no circumstances may any person or entity claim any affiliation with MSCI without the prior written permission of MSCI. The SMI ® is a registered trademark of SIX Swiss Exchange, and any use thereof requires a licence. The SPI ® is a registered trademark of SIX Swiss Exchange, and any use thereof requires a license. Before investing in a product please read the latest simplified prospectus or prospectus carefully and thoroughly. Units of UBS funds mentioned herein may not be offered, sold or delivered in the United States. This information pays no regard to the specific or future investment objectives, financial or tax situation or particular needs of any specific recipient. The details and opinions contained in this document are provided by UBS without any guarantee or warranty and are for the recipient’s personal use and information purposes only. This material supports the presentation(s) given. It is not intended to be read in isolation and may not provide a full explanation of all the topics that were presented and discussed. Care has been taken to ensure the accuracy of the content, but no responsibility is accepted for any errors or omissions. Please note that past performance is not a guide to the future. The value of investments and the income from them may go down as well as up, and investors may not get back the original amount invested. This document is a marketing communication. Any market or investment views expressed are not intended to be investment research. The document has not been prepared in line with the FCA requirements designed to promote the independence of investment research and is not subject to any prohibition on dealing ahead of the dissemination of investment research. The information contained in this document should not be considered a recommendation to purchase or sell any particular security and the opinions expressed are those of UBS Asset Management and are subject to change without notice. Furthermore, there can be no assurance that any trends described in this document will continue or that forecasts will occur because economic and market conditions change frequently. This document does not create any legal or contractual obligation with UBS Asset Management. The recipient agrees that this information shall remain strictly confidential where it relates to the Investment Manager’s business. The prior consent of UBS Asset Management (UK) Ltd should be obtained prior to the disclosure of commercially sensitive information to a third party (excluding the professional advisors of the recipient). Information reasonably deemed to be commercially sensitive and obtained from UBS Asset Management (UK) Ltd should not be disclosed. This information is supplied with a reasonable expectation that it will not be made public. If you receive a request under the Freedom of Information Act 2000 for information obtained from UBS Asset Management (UK) Ltd we ask that you consult with us. We also request that any information obtained from UBS Asset Management (UK) Ltd in your possession is destroyed as soon as it is no longer required. This document may not be reproduced, redistributed or republished for any purpose without the written permission of UBS AG. © UBS 2016. The key symbol and UBS are among the registered and unregistered trademarks of UBS. All rights reserved. E7

UBS Asset Management (UK) Ltd. UBS Exchange Traded Funds 21 Lombard Street EC3V 9AH London ubs.com/etf

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