Boreas S&P AI Data, Power & Infrastructure UCITS ETF USD (Acc) is an exchange-traded fund that seeks to track the performance of the S&P Transatlantic AI-Related Data Center & Power Supply Infrastructure index. This index focuses on companies from the United States and developed European markets engaged in the operation and management of data centers, power generation and distribution, as well as the expansion of power supply infrastructure critical to supporting AI technologies. The ETF employs a full physical replication strategy, holding all constituents of the underlying index to mirror its returns. It operates as an accumulating fund, reinvesting dividends to compound growth within the portfolio. Domiciled in Ireland and launched in 2026 by Boreas ETFs, a provider under Lunate Capital Limited, the fund offers unhedged exposure to USD-denominated equities in the infrastructure sector. With a focus on transatlantic markets, it provides targeted access to key players in data processing and energy infrastructure essential for modern technological advancements.