SPDR II Revised Excess Reportable Income Reports

RNS ANNOUNCEMENT

Date: 4 June 2024

SSGA SPDR ETFs Europe II PLC ("the Fund" and its "Sub-Funds")

Revised excess reportable income ("ERI") reports ("the Reissued Reports") for the yearly reporting periods ended 31 March 2023, 31 March 2022, 31 March 2021 and 31 March 2020 ("the Relevant  Period")

For the attention of investors in the accumulating share classes of Sub-Funds listed in the Appendix that, during part or all of the Relevant Period, were UK tax resident, ordinarily resident or that used, shared or distributed the excess reportable income ("ERI") information published by the Fund for UK tax purposes

We would like to make you aware that the Fund's Annual UK Reportable Income Reports for UK tax purposes in respect of the reporting periods ended 31 March 2020, 31 March 2021, 31 March 2022 and 31 March 2023 have been reissued as the ERI figures for certain accumulating share classes of the Sub-Funds in the previously issued reports were incorrect.

All of the affected accumulating share classes of the Sub-Funds are listed in the Appendix.

For the avoidance of doubt, distributing share classes of the Sub-Funds are not affected. 

There is no change to the Sub-Funds' UK reporting fund status.

Which individual investors is this notice relevant for?

1.   Have you invested in one or more accumulating share classes listed in the Appendix?  If not, you do not need to take any action.

2.   If you invested in one or more share classes listed in the Appendix in a period for which we have reissued ERI reports then you may be impacted depending on your UK tax status.

·      If you or your adviser used published ERI figures when preparing UK self-assessment tax returns, then you may be impacted.  We recommend that you contact your financial or tax adviser to discuss any potential tax implications of the reissued ERI figures.

·      If you hold these investments in a pension plan/SIPP, ISA or other UK tax exempt arrangement, you do not need to take any action.

Where can I find the Reissued Reports?

Please refer to Announcement (ssga.com)[1] for the Reissued Reports. 

If you are not impacted by the above, please disregard this notice.

Further information

We apologise for any inconvenience that this may cause. If you have any questions or concerns regarding this notice, please contact our team at [email protected].

[1] https://www.ssga.com/uk/en_gb/institutional/etfs/resources/documents/announcements

Appendix

Accumulating[2] Sub-Fund share classes for which excess reportable income ("ERI") figures for the reporting periods

ended 31 March 2023, 31 March 2022, 31 March 2021 and 31 March 2020 have been reissued

ü means there is a reissued ERI figure for the relevant year

Where a cell is greyed out the share class was not in existence during the relevant year or the ERI figure has not changed