Key Points:

• Fund: Lion-OCBC Securities Singapore Low Carbon ETF
• Special Dividend: S$0.03 per SGD Class unit.
• Dividend Composition: The distribution is entirely tax-exempt income.
• Important Dates:
  • Ex-Dividend Date: 1 October 2024
  • Record Date: 2 October 2024
  • Payment Date: 14 October 2024
• Tax Status: The Fund qualifies for the Enhanced-Tier Fund Tax Scheme under Section 13U of the Income Tax Act 1947, meaning distributions are exempt from Singapore income tax for unitholders.

Investor Action: Investors should ensure their holdings are in place by the record date (2 October 2024) to qualify for the dividend.

Note for Investors: Dividends are not guaranteed and may vary at the discretion of the fund manager.