The UBS S&P 500 SF UCITS ETF USD acc is an exchange-traded fund designed to track the performance of the S&P 500 Index, which comprises the 500 largest U.S. stocks by market capitalization. Launched on December 15, 2010, and domiciled in Ireland, this accumulating ETF reinvests dividends rather than distributing them, allowing for compounded growth within the fund. It employs a synthetic replication method using swaps to mirror the index's net total return, distinguishing it from physically replicated peers. With a total expense ratio of 0.19% per annum and assets under management of approximately EUR 201 million, it offers investors unhedged exposure to U.S. equities in U.S. dollars. The fund maintains a long-only strategy without a sustainability focus, providing broad market access to leading sectors like technology, finance, and healthcare that dominate the S&P 500. As a UCITS-compliant product from UBS ETF, it plays a key role in European portfolios seeking efficient, cost-effective U.S. large-cap equity representation amid global market dynamics.