ETF Mechanics and Strategies

Free CFA Level II lesson in Portfolio Management. 13 min read, ~1,972 words.

Creation = premium (AP buys underlyings, delivers to issuer, sells new ETF shares). Redemption = discount (mirror image). In-kind mechanism avoids realizing capital gains, the source of ETF tax efficiency over mutual funds. Tracking difference = cumulative return gap (systematic). Tracking error = standard deviation of periodic gaps (consistency). Total...

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