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iShares MSCI EMU CHF Hedged UCITS ETF (Acc)Index, costs, backtest, listings and taxation

ISIN: IE00BWK1SP74Ticker: EMUC (SIX)Issuer: iSharesCurrency hedging: CHF-hedged share class
Issuer-declared data
Declared index
MSCI EMU Net TR Index 100% CHF Hedged
TER
0.38%
Transaction costs
0.03% (issuer estimate, from the KID)
Management
Passive (index-tracking)
Replication
Physical (from the KID)
Income policy
SFDR
Article 6 — does not promote specific ESG characteristics what does it mean?
Fund assets
196.1 mln EUR
NAV
10.23 CHF (1 September 2026)
Domicile
Ireland
Inception date
29 May 2015
Data as declared by iShares in the issuer’s official files and endpoints · collected on 2 September 2026 (monthly refresh). Facts only, no recommendation.
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Description

iShares MSCI EMU CHF Hedged UCITS ETF (Acc) tracks the issuer-declared index: MSCI EMU Net TR Index 100% CHF Hedged. Mind the share class: this is the version hedged to CHF — returns reflect the index plus the effect (and cost) of hedging into that currency. The declared annual cost (TER) is 0.38%, plus 0.03% in transaction costs estimated by the issuer in the KID. Income is accumulated and reinvested in the fund. The fund has assets of about 196 million euro, was launched on 29 May 2015 and is domiciled in Ireland.

The fund’s objective — in the issuer’s words

The Fund aims to achieve a return on your investment, through a combination of capital growth and income on the Fund’s assets, which reflects the return of the MSCI EMU 100% hedged to CHF Index, the Fund’s benchmark index (Index). The Index provides a return on the MSCI EMU Index which measures the performance of large and mid-market capitalisation companies across developed market countries in the European Economic and Monetary Union (EMU) according to the MSCI size, liquidity and free float criteria. The Index is free float-adjusted market capitalisation weighted. Free float means that only shares available to international investors rather than all of a company’s issued shares are used in calculating the Index. Free float - adjusted market capitalisation is the share price of the company multiplied by the number of shares available to international investors. Securities that are liquid means that they can be easily bought or sold in the market in normal market conditions. The Index also uses (FX) forward contracts to hedge each nonSwiss Franc (CHF) currency in the Index back to CHF, the base currency of the Fund. Hedging reduces the effect of fluctuations in the exchange rates between the currencies of the equity securities that make up the Index and CHF. The Fund is passively managed and aims to invest so far as possible and practicable in the equity securities (e.g. shares) that make up the MSCI EMU Index, as well as FX forward contracts that, so far as possible and practicable, track the hedging methodology of the Index. They hedge each non-CHF currency in the Index back to the Fund’s base currency. This is based on the MSCI Hedged Indices methodology. The Fund intends to replicate the Index by holding the equity securities which make up the Index, in similar proportions to it. The Fund intends to replicate the benchmark index by holding the equity securities, which make up the benchmark index, in similar proportions to it. The Fund may also engage in short-term secured lending of its investments to certain eligible third parties to generate additional income to off-set the costs of the Fund. Recommendation: This Fund is suitable for medium to long term investment, though the Fund may also be suitable for shorter term exposure to the Index.

Keep reading the KID section ▾

Your shares will be accumulating shares (i.e. income will be included in their value). The Fund’s base currency is Swiss Franc. The shares are listed on one or more stock exchanges and may be traded in currencies other than their base currency. The performance of your shares may be affected by this currency difference. In normal circumstances, only authorised participants (e.g. select financial institutions) may deal in shares (or interests in shares) directly with the Fund. Other investors can deal in shares (or interests in shares) daily through an intermediary on stock exchange (s) on which the shares are traded. Indicative net asset value is published on relevant stock exchanges websites.

From the KID’s “Objectives” section · 7 August 2026 · original document ↓
Text generated from the data the issuer declares in official product lists. No recommendation.

Quick reads

  • TER 0.38%: above the median of equity ETFs we track (0.22%).
  • Average tracking difference over the last 3 years: +0.24% p.a., against a declared TER of 0.38%.
Comparisons computed by Rebalix on the declared data in our census; they describe the past and are not indicative of future results.

Official documents

Key Information Document (KID)PDF in English, from the issuer’s site — always the latest filed versionFactsheetPDF in English, from the issuer’s site — the fund’s monthly snapshot
The KID is the document the law requires you to read before investing: 3 pages covering risks, costs and scenarios. The link opens the issuer’s published PDF.

Fund performance

issuer-declared net asset value (NAV) · CHF · from May 2015 to Sept 2026
Compare with another ETF
Only funds we hold a history for. Three at a time, at most.
Return
+110.3%
Annualised
+6.8%
Volatility (ann.)
17.8%
Max drawdown
-37.91%
-26%+11%+48%+85%+122%May 2015Mar 2018Jan 2021Nov 2023Sept 2026The break-even line: the value at the start of the period. Above it you are in gain, below in loss.break-even (0%)+110%May 2015Sept 2026
Note — currency risk: the fund is denominated (or hedged) in CHF and the chart is in CHF. For a euro investor, returns also depend on the EUR/CHF exchange rate, up or down.
Currency-hedged share class: our figures are computed on the issuer’s NAV, where the hedge is applied at the daily fixing. Comparison sites using the exchange price may show returns and volatility that differ by 1–2 points: on hedged classes the price-vs-NAV gap is structurally wider and grows with the length of the window. Not a data error — a measurement convention. Details in the methodology.
Tip: drag across the chart to zoom into a period.

Drawdown — distance from previous peak

This isn’t the return: it shows how far the fund is below its previous peak. 0% = you’re at the peak; below zero = how much you’re down and haven’t recovered yet.
0%-10%-20%-30%-40%-50%201520172019202120232025−37.91% · 18 Mar 2020
Max drawdown
-37.91%
peak → trough
Trough
18 Mar 2020
from the 19 Feb 2020 peak
Recovery time
334 days
recovery only: trough to break-even · ≈ 11 months
Underwater
362 days
decline + recovery: peak to break-even · ≈ 12 months · → recovered on 15 Feb 2021

The five worst falls in the period

From the peak ofTroughDepthBack to break-evenDays underwater
19 Feb 202018 Mar 2020-37.91%15 Feb 2021362
20 Jul 201511 Feb 2016-25.74%31 Mar 2017620
05 Jan 202229 Sept 2022-24.48%27 Jul 2023568
23 Jan 201827 Dec 2018-18.85%15 Oct 2019630
06 Mar 202509 Apr 2025-15.02%13 May 202568

Calendar-year returns

2016
4.0%
2017
12.3%
2018
-13.0%
2019
25.5%
2020
-0.9%
2021
22.1%
2022
-12.4%
2023
16.4%
2024
7.0%
2025
21.1%
2026
11.3%

Month-by-month returns

JanFebMarAprMayJunJulAugSeptOctNovDecYear
20262.63.4-8.76.14.14.0-0.80.70.211.3
20257.03.3-3.30.05.6-0.90.70.22.72.30.12.121.1
20242.03.24.4-2.22.7-2.70.11.40.8-3.6-0.31.27.0
20239.61.50.61.3-2.43.71.7-3.3-3.5-3.47.63.016.4
2022-3.6-5.2-0.8-1.90.8-8.97.1-5.2-6.28.08.1-3.8-12.4
2021-1.43.76.62.12.71.11.22.4-3.34.1-3.34.922.1
2020-1.7-8.1-17.06.44.84.9-1.43.4-1.7-5.717.32.0-0.9
20196.33.91.45.2-5.55.10.0-1.33.61.32.71.025.5
20183.2-3.8-2.35.0-1.3-0.93.4-2.6-0.4-6.6-1.0-5.9-13.0
2017-1.12.65.42.21.9-2.70.4-0.64.52.4-2.2-0.912.3
2016-6.6-3.12.71.22.3-5.95.11.40.01.1-0.57.04.0
2015-4.14.7-8.7-4.79.62.8-5.8-7.3
From month-end NAVs, over the fund’s full history, on the series shown in the chart (dividends reinvested where declared). Deeper colour = larger move.
Source: iShares. Issuer-declared historical series; inflation: Eurostat and national statistical institutes, latest available July 2026 — for later days the index stays at the last published value (institutes publish with a few weeks’ lag). The «adjusted for inflation» view expresses value in today’s purchasing power for the selected country; volatility always stays nominal, as elsewhere on the site (deflating it would add artificial swings caused by the monthly cadence of the price index). Past performance is not indicative of future results: these are facts, not a recommendation.

Tracking difference — fund vs index

How much the fund returned above (+) or below (−) its index, year by year. It measures the actual deviation: the combined effect of costs (TER and transaction), securities-lending revenue and replication optimisations — which is why it can beat the TER. Tracking difference was positive in 10 of the last 10 calendar years: a past observation, not an indication of future outperformance.
Average TD (last 3 years)
+0.24% /anno
Declared TER
0.38%
YearFundIndexDifference
2025+21.17%+20.90%+0.27%
2024+7.03%+6.85%+0.18%
2023+16.34%+16.09%+0.26%
2022-12.38%-12.58%+0.19%
2021+22.01%+21.87%+0.14%
2020-0.75%-0.98%+0.23%
2019+25.44%+25.20%+0.24%
2018-12.97%-13.09%+0.12%
2017+12.37%+12.13%+0.24%
2016+3.93%+3.69%+0.25%
Total-return figures from issuer-declared series (primary source); complete calendar years. TD is not comparable across sites using different methodologies or index variants. Past performance is not indicative of future results. What is tracking difference? →

Risk indicators· EUR

Last yearLast 3 yearsLast 5 yearsLast 10 yearsFull history
Volatility (ann.)14.47%13.75%15.70%16.32%17.26%
Max drawdown-10.79%-14.35%-19.39%-37.47%-37.47%
Sharpe1.050.870.620.610.45
Sortino1.631.270.900.840.62
Computed from the daily NAV series, always in nominal terms. Sharpe and Sortino use the ECB main refinancing rate averaged over the period (last year: 2.21%), weighted by days in force, as the risk-free rate. Same formulas as our public methodology: sample standard deviation annualised over 252 days; Sortino with downside deviation. Past performance is not indicative of future results. Figures in EUR — series converted day by day at ECB reference rates; the table follows the currency selected in the chart.

Portfolio holdings

Securities in portfolio
216
240 total lines: 24 cash & derivatives
Top-10 weight
29.7%

Top 10 holdings

ASML HOLDING · ASML
8.34%
SIEMENS N AG · SIE
3.06%
SAP · SAP
2.86%
BANCO SANTANDER · SAN
2.67%
ALLIANZ · ALV
2.54%
SCHNEIDER ELECTRIC · SU
2.39%
TOTALENERGIES · TTE
2.17%
BANCO BILBAO VIZCAYA ARGENTARIA SA · BBVA
2.07%
IBERDROLA · IBE
1.85%
AIRBUS GROUP · AIR
1.74%

Sectors

Financials
26.9%
Industrials
19.8%
Information Technology
15.2%
Consumer Discretionary
8.1%
Utilities
6.5%
Health Care
5.8%
Consumer Staples
5.3%

Countries

AfghanistanAngolaAlbaniaUnited Arab EmiratesArgentinaArmeniaFrench Southern and Antarctic LandsAustraliaAustria: 1.1%AzerbaijanBurundiBelgium: 3.2%BeninBurkina FasoBangladeshBulgariaThe BahamasBosnia and HerzegovinaBelarusBelizeBoliviaBrazilBruneiBhutanBotswanaCentral African RepublicCanadaSwitzerlandChileChinaIvory CoastCameroonDemocratic Republic of the CongoRepublic of the CongoColombiaCosta RicaCubaCyprusCzech RepublicGermany: 25.3%DjiboutiDenmarkDominican RepublicAlgeriaEcuadorEgyptEritreaSpain: 11.5%EstoniaEthiopiaFinland: 3.3%FijiFalkland IslandsFrance: 27.6%GabonUnited KingdomGeorgiaGhanaGuineaGambiaGuinea BissauEquatorial GuineaGreeceGreenlandGuatemalaFrench GuianaGuyanaHondurasCroatiaHaitiHungaryIndonesiaIndiaIreland: 1.6%IranIraqIcelandIsraelItaly: 9.5%JamaicaJordanJapanKazakhstanKenyaKyrgyzstanCambodiaSouth KoreaKosovoKuwaitLaosLebanonLiberiaLibyaSri LankaLesothoLithuaniaLuxembourgLatviaMoroccoMoldovaMadagascarMexicoMacedoniaMaliMyanmarMontenegroMongoliaMozambiqueMauritaniaMalawiMalaysiaNamibiaNew CaledoniaNigerNigeriaNicaraguaNetherlands: 16.1%NorwayNepalNew ZealandOmanPakistanPanamaPeruPhilippinesPapua New GuineaPolandPuerto RicoNorth KoreaPortugal: 0.6%ParaguayQatarRomaniaRussiaRwandaWestern SaharaSaudi ArabiaSudanSouth SudanSenegalSolomon IslandsSierra LeoneEl SalvadorSomaliaRepublic of SerbiaSurinameSlovakiaSloveniaSwedenSwazilandSyriaChadTogoThailandTajikistanTurkmenistanEast TimorTrinidad and TobagoTunisiaTurkeyTaiwanUnited Republic of TanzaniaUgandaUkraineUruguayUnited States of AmericaUzbekistanVenezuelaVietnamVanuatuWest BankYemenSouth AfricaZambiaZimbabwe
up to 1%1–5%5–15%15–30%over 30%
Hover a country for its percentage.
Top 7 countries
France27.6%
Germany25.3%
Netherlands16.1%
Spain11.5%
Italy9.5%
Finland3.3%
Belgium3.2%
Download the full portfolio — Excel, 240 rows
Full portfolio declared by iShares, as of 31 August 2026: this is the summary. Percentages may not sum to 100 due to cash, derivatives and rounding.
Fund historyFund-assets (AUM) chart year by year and monthly basket snapshots.Open the history →

Italian taxation

Effective rate on capital gains
26.00%
White-list share
0.03%
From the government-bond («white list») share certified by the issuer every semester: 12.5% on that portion, 26% on the rest.
Deep-dive into this fund’s taxation →

Stock exchange listings

ExchangeTickerTrading since
Börse HamburgSXR915 Feb 2021
Börse HannoverSXR99 Dec 2024
Börse München / gettexSXR927 Jan 2023
+ 2 more trading venues (MTFs and professional platforms).
Trading venues from the official ESMA register (FIRDS); per-exchange tickers from the issuer’s tax documents and official listings. A dash “—” = that venue does not publish the item (ticker, currency or start date) in the sources we read. The same fund may trade in different currencies depending on the exchange: check the trading currency with your broker. Non-EU listings (e.g. UK, Mexico) not included.

Frequently asked questions

Which index does iShares MSCI EMU CHF Hedged UCITS ETF (Acc) track?
The issuer iShares declares the benchmark: MSCI EMU Net TR Index 100% CHF Hedged.
How much does EMUC cost?
The issuer-declared TER is 0.38% per year; the transaction costs estimated in the KID are 0.03%.
How is EMUC taxed in Italy?
On sale, the capital gain is taxed at an effective 26.00% rate (white-list share 0.03%): 12.5% on the government-bond “white list” portion, 26% on the rest.
What is the fund size of EMUC?
The fund size declared by iShares is about 196 million euro.
When was EMUC launched?
The fund was launched on 29 May 2015: it has 11 years of history.
How does EMUC replicate its index?
It is a passively managed ETF: it follows the declared index. Physical (declared in the KID objectives).
Does EMUC pay dividends?
No: it is an accumulating share class — income stays in the fund and is reinvested automatically (issuer wording: “Accumulating”).
Where does EMUC trade?
Per the official ESMA register it trades on 3 main exchanges, including Börse Hamburg (SXR9), Börse Hannover (SXR9), Börse München / gettex (SXR9).
What was EMUC's worst fall?
Over the available history (since 2015), the maximum drawdown was -37.91%, reached in March 2020. Past performance is not indicative of future results.
What is EMUC's tracking difference?
Over the last 3 complete calendar years the fund returned on average +0.24% per year versus its index (from issuer-declared series).
How many securities does EMUC hold?
The declared portfolio holds 216 securities (plus 24 cash & derivative lines); the top 10 positions weigh 29.7%.
Transparency note
The data in this sheet is declared by iShares in the issuer’s official files and endpoints, collected by Rebalix with a monthly refresh; taxation derives from the issuer’s tax documents (Italian Law Decree 138/2011). This is factual information for informational purposes only: it is not financial or tax advice, nor an investment recommendation. Read the fund’s KID and prospectus before investing.