Cash Equities

Exchange-Traded Fund

Also known as: ETF

A whole portfolio wrapped into one share that trades all day — the cheapest way to buy a market.

Asset class
Fund wrapper (equities, bonds, more)
Instrument type
Open-ended fund, listed
Traded
Exchange, continuously
Typical users
Retail, advisors, institutions
BeginnerWhat is it, really?

An ETF is a basket of investments — often hundreds of stocks — packaged into a single share you can buy and sell on an exchange just like any stock. One S&P 500 ETF share makes you a part-owner of all 500 companies at once.

Two features made ETFs the default building block of modern investing: diversification (one trade spreads your money across an entire market, so no single company can sink you) and cost (index ETFs routinely charge 0.03–0.20% per year, versus ~1–2% for traditional active funds).

Unlike a classic mutual fund, which you can only buy or sell once a day at a price set after the close, an ETF trades continuously at a live market price throughout the session.

Key intuition: an ETF is a container. What matters is what's inside (the index it tracks), what it costs (expense ratio), and how well it tracks.
IntermediateHow it works in practice

The creation/redemption mechanism

The magic that keeps an ETF's price glued to the value of its holdings is done by authorised participants (APs) — large trading firms that can exchange big blocks of ETF shares ("creation units", often 50,000 shares) for the underlying basket, and vice versa, directly with the fund.

  • If the ETF trades above the value of its holdings (its NAV), APs buy the basket, deliver it to the fund, receive new ETF shares, and sell them — pushing the price back down.
  • If it trades below NAV, APs do the reverse, redeeming ETF shares for the basket.

This arbitrage keeps the premium/discount to NAV within a few basis points for liquid funds.

What to check before buying

  • Total expense ratio (TER) — the annual fee, deducted inside the fund.
  • Tracking difference — realised return vs. the index, which includes fees, sampling and securities-lending income.
  • Replication — physical (holds the stocks) vs. synthetic (holds a swap with a bank; adds counterparty risk, sometimes better tracking).
  • Liquidity — on-screen spread plus the liquidity of the underlying basket.
  • Distribution policy — distributing (pays dividends out) vs. accumulating (reinvests them).
Worked example: an index returns 8.0% in a year. A physical ETF with a 0.07% fee and 0.02% lending income should return about 8.0 − 0.07 + 0.02 = 7.95%. A tracking difference much worse than the fee is a red flag.
AdvancedPricing & valuation

Fair value and the arbitrage bound

Let \(\text{NAV}_t\) be the live ("indicative") value of the basket. Absent frictions, the AP arbitrage enforces

$$ \big|\,P_t^{ETF} - \text{NAV}_t\,\big| \;\le\; c_{\text{create/redeem}} $$

where \(c\) bundles basket trading costs, fund fees and inventory risk. For ETFs on illiquid underlyings (high-yield bonds, EM equities), the ETF price is often the better price-discovery vehicle: the "discount" during stress is the market's live valuation of a stale NAV.

Pricing international ETFs

When the underlying market is closed (e.g. a Japan ETF trading in Europe), market makers price the ETF off correlated live proxies — index futures, FX, ADRs:

$$ \widehat{\text{NAV}}_t = \text{NAV}_{\text{close}} \cdot \Big(1 + \beta\, r^{fut}_t\Big) \cdot \frac{S^{FX}_t}{S^{FX}_{\text{close}}} $$

Quoted spreads widen with proxy-hedge error — the residual variance of the basket vs. the hedge portfolio.

Synthetic replication

A swap-based ETF holds a substitute basket and receives \( R_{\text{index}} - R_{\text{basket}} \) via a total return swap, collateralised daily; under UCITS rules net counterparty exposure is capped at 10% of NAV. The swap fee is the dealer's price for index access, funding and dividend-tax arbitrage.

Practitioner note: an ETF's true liquidity is the liquidity of its basket. On-screen volume understates capacity — an AP can always create more shares if the underlying trades.