Exchange-Traded Fund (ETF)

An exchange-traded fund (ETF) is an investment fund that trades on stock exchanges like individual stocks, typically tracking an index while offering diversification, low costs, and tax efficiency.

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Exam Tip

ETFs trade like stocks throughout the day. More tax-efficient than mutual funds. May trade at premium or discount to NAV.

What is an ETF?

An Exchange-Traded Fund (ETF) is a basket of securities that trades on an exchange throughout the day, like a stock. Most ETFs track an index, offering broad diversification with the trading flexibility of stocks.

ETF vs. Mutual Fund

FeatureETFMutual Fund
TradingThroughout the dayEnd of day (NAV)
PricingMarket price (bid/ask)NAV only
Minimum InvestmentOne shareOften $1,000+
Expense RatiosGenerally lowerGenerally higher
Tax EfficiencyHigherLower
CommissionsMay applyOften no-load available

Types of ETFs

TypeDescription
Index ETFTracks broad market index (S&P 500)
Sector ETFFocuses on specific industry
Bond ETFHolds fixed-income securities
Commodity ETFTracks commodity prices
International ETFForeign market exposure
Inverse/LeveragedAmplified or opposite market returns

Benefits of ETFs

BenefitDescription
DiversificationOwn basket of securities
Low CostTypically low expense ratios
Tax EfficiencyIn-kind creation/redemption process
TransparencyHoldings disclosed daily
LiquidityTrade anytime market is open
FlexibilityLimit orders, short selling, options

ETF Pricing

ETFs trade at prices that may differ from NAV:

  • Premium: Trading above NAV
  • Discount: Trading below NAV
  • Arbitrage keeps prices close to NAV

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