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The Lonsec Limited ("Lonsec") ABN 56 061 751 102 rating assigned August 2008 presented in this document is limited to "General Advice" and based solely on consideration of the investment merits of the financial products. It is not a recommendation to purchase, sell or hold the relevant products, and you should seek independent financial advice before investing in these products. The rating is subject to change without notice and Lonsec assumes no obligation to update this document following publication. Lonsec receives a fee from the fund manager for rating the products using comprehensive and objective criteria.
Currency Considerations

Currency Considerations

All iShares listed on the ASX are unhedged. Therefore, for an Australian investor, who invests in an iShares ETF, there are three distinct determinants of performance returns:

1. The movement in prices of the underlying securities as managed by the fund manager
2. Fluctuations in the A$ rate of foreign exchange conversion with the currency (or currencies) of the underlying basket of securities
3. Fluctuations in the A$/US$ rate of foreign exchange conversion on cash amounts while the fund is processing distributions payments

All investors holding international assets within their portfolio via iShares will be subject to foreign currency exposure and will need to decide whether to hedge the resulting foreign currency exposure.

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