Akros Korea Shareholder Return High Dividend Index

The index tracks 30 KOSPI and KOSDAQ-listed companies selected for their superior shareholder return potential and financial stability. Differentiating itself from standard dividend indices that rely solely on trailing yields, the methodology utilizes a 'Shareholder Return Yield' metric that combines expected dividend yields with share buyback rates. It incorporates rigorous quality screens—excluding companies with low ROE, poor free cash flow, or unstable dividend histories—and uniquely adjusts valuations for tax-efficient capital reduction dividends. Constituents are weighted based on a combination of float-adjusted market cap and shareholder return scores, subject to an 8% individual cap, and the index is rebalanced semi-annually.