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Currency hedging cost

The recurring cost of running forward currency contracts to neutralise foreign-currency exposure on a hedged-to-NZD fund. Usually 0.05–0.20% per year, embedded in the annual fund charge.

A hedged-to-NZD fund uses rolling forward currency contracts to neutralise foreign-currency exposure on its offshore holdings. Maintaining the hedge has an ongoing cost: each forward contract's price reflects the interest-rate differential between the two currencies, and rolling contracts forward crystallises this differential as a small recurring expense.

In current NZ retail PIE disclosure, hedging cost is typically 0.05–0.20% per year for major currencies (USD, AUD, GBP, EUR, JPY), embedded inside the annual fund charge rather than disclosed as a separate line item. Hedging cost is higher for emerging-market currencies where forward markets are thinner.

A second short-term effect is cash-flow timing: settling forward contracts can require the fund to hold more cash on contract-roll dates. This shows up as slightly higher cash percentages on quarter-end Quarterly Fund Updates for actively hedged funds.

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