The Amundi S&P 500 Swap UCITS ETF USD Acc is engineered to precisely mirror the performance of the S&P 500 Net Total Return Index, whether the market is advancing or declining. A key objective of the fund is to significantly reduce the deviation, known as tracking error, between its own net asset value and the returns generated by the benchmark index. Details on the expected level of this tracking error, under typical market conditions, are outlined in the Sub-Fund's official prospectus.