iShares S&P 500 Energy Sector UCITS ETF USD (Acc) is an exchange-traded fund that seeks to track the performance of the S&P 500 Capped 35/20 Energy Index, comprising U.S. energy sector companies as defined by the Global Industry Classification Standard (GICS). This accumulating ETF reinvests dividends into the fund rather than distributing them, aiming to provide total returns reflecting both capital appreciation and income from its equity holdings. With a total expense ratio of 0.15% per annum, it employs a physical replication strategy, investing directly in the index's component securities, primarily large-cap firms like Exxon Mobil, Chevron, and ConocoPhillips, spanning integrated oil and gas, exploration, production, and refining activities. Domiciled in Ireland and managed by iShares, the fund holds around 23 equities, fully allocated to the energy sector, with assets under management reaching approximately EUR 948 million. Launched in November 2015, it offers unhedged USD exposure, enabling European investors to access the dynamic U.S. energy market through a cost-efficient, liquid vehicle compliant with UCITS regulations.