iShares Nasdaq 100 UCITS ETF EUR Hedged Acc is an accumulating exchange-traded fund domiciled in Ireland and launched in September 2018. It passively tracks the NASDAQ 100 Index, which comprises 100 of the largest non-financial companies listed on the NASDAQ Stock Market, primarily in technology, consumer discretionary, and communication services sectors. This share class incorporates currency hedging to minimize the impact of exchange rate fluctuations between the index's USD-denominated assets and the euro, using derivatives like FX forward contracts, enabling euro-based investors to gain exposure without unhedged currency risk. With assets under management around 1,711 million euros and a total expense ratio of 0.33% p.a., it employs physical replication by holding the underlying equity securities in proportions similar to the index. As a UCITS-compliant ETF, it offers liquidity through secondary market trading and engages in securities lending to offset costs. This product plays a key role in providing European investors efficient access to U.S. large-cap growth equities with euro hedging for portfolio diversification.