The Invesco NASDAQ Next Generation 100 UCITS ETF Acc aims to mirror the total return performance of the NASDAQ Next Generation 100 Index, its benchmark, after accounting for all fees. This benchmark index focuses on identifying the top 100 non-financial companies listed on the NASDAQ exchange that are not already part of the more established NASDAQ-100 Index. These firms are chosen based on their market capitalization, representing the "next wave" of growth companies.