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Interim Report|June 30, 2023Horizons Seasonal Rotation ETF (HAC:TSX)Innovation is our capital. Make it yours. www.HorizonsETFs.comTHIS PAGE IS INTENTIONALLY LEFT BLANKContents MANAGEMENT REPORT OF

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What is global x seasonal rotation?

Global x seasonal rotation refers to an investment strategy that involves shifting investments between different asset classes or sectors based on seasonal patterns and global market trends.

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Typically, investors and fund managers who engage in global x seasonal rotation strategies may need to file relevant documentation with regulatory authorities or tax entities, depending on jurisdiction and investment structure.

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Filling out global x seasonal rotation documentation generally requires investors to report their asset allocations, seasonal preferences, and any supporting data on market trends or performance indicators.

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The purpose of global x seasonal rotation is to maximize investment returns by capitalizing on predictable patterns in market performance during specific seasons and global economic conditions.

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Investors must report information such as asset class selection, performance metrics, timing and rationale for rotations, and compliance with investment guidelines.

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