Invesco S&P 500 UCITS ETF Acc is an exchange-traded fund designed to track the net total return performance of the S&P 500 Index, less fees. Launched on 20 May 2010 and domiciled in Ireland, it provides investors with exposure to approximately 500 large-capitalization US equities, representing about 80% of the available US equity market capitalization. The ETF employs a synthetic replication method through swap agreements with counterparties, exchanging the performance of a diversified equity portfolio for that of the benchmark index, while adhering to UCITS regulations that limit counterparty risk. As an accumulating fund in USD with no currency hedging, it reinvests dividends automatically, enhancing share price growth without distributions. Featuring a low ongoing charge of 0.05% p.a. and a substantial fund size exceeding USD 48 billion, it serves as a cost-efficient vehicle for long-only, passive investment in the broad US stock market. Managed under Invesco Markets plc by Assenagon Asset Management, the ETF facilitates access to major sectors driving the US economy, supporting diversified equity strategies within global portfolios.