Glossary term

Total Expense Ratio

The annual fee a fund charges as a share of assets, covering management, custody, index licensing and administration. Usually written TER, or expense ratio in the US. It is deducted inside the fund’s net asset value every day; the investor never sees an invoice, only a slightly lower return.

AI-generated — produced automatically by Closelook’s systems under this site’s editorial policy.

What it means

The total expense ratio is the fund’s published running cost: 0.03% a year on the largest US S&P 500 funds, 0.20% on a typical world-equity UCITS fund, 0.50% to 0.75% on many thematic and emerging-market funds. It is taken pro rata from the fund’s assets each day, so a fund with a 0.20% fee tracks its index roughly 0.20% lower over a year before anything else happens.

What it leaves out

The ratio excludes the fund’s trading costs when the index rebalances, withholding taxes on dividends, swap fees, and the bid-ask spread and brokerage the investor pays to buy the fund. It also ignores income the fund earns on its own: securities-lending revenue and tax reclaims. The number that includes all of it is the tracking difference, which is why two funds with the same expense ratio can deliver returns a quarter-point apart.

How Closelook uses it

On Closelook’s ETF pages the expense ratio sits beside the tracking difference so the promise and the outcome can be read together. A fund whose tracking difference is smaller than its fee has earned part of the fee back; one whose difference is larger has costs the fee does not name.

Common questions

Is the expense ratio the total cost of an ETF?
No. It covers management, custody, licensing and administration. Rebalancing trades, withholding taxes, swap fees and the investor’s own spread and brokerage sit outside it. The tracking difference captures the fund-side costs the ratio leaves out.
How is the fee charged?
Pro rata every day inside the net asset value. There is no invoice; the fund’s return is simply lower by the fee over the year.