ETFs vs Funds: Expense Ratios

You will also find higher cost ETFs as their fund companies branch into actively managed ETFs. As well, more niche asset classes that cost more to administer.

ETF Versus Fund: Trading Advantages

Exchange Traded Funds

Another popular way to passively invest is through exchange traded funds.

Today we will discuss exchange traded funds and how they differ from similar investments.

Exchange Traded Funds

Exchange traded funds (ETFs) share traits with a few investments. But there are also significant differences.

ETFs are funds that invest in a collection of securities or derivatives. ETFs may be passive, in that they attempt to replicate the performance of a benchmark index. As well, there are an ever increasing volume of actively managed ETFs. Almost exactly like mutual funds.

Certain ETFs pursue targeted investment strategies. For example, leveraged or inverse ETFs. For now, we shall avoid discussion of the more exotic varieties of ETF.

ETFs have a fixed number of shares outstanding.

These shares trade on authorized exchanges and can be bought or sold continuously during open exchange hours. ETF shares trade directly between investors who buy and sell through their accounts in a brokerage house.

As trades are conducted via broker, commissions are paid when ETFs are bought or sold. However, no sales loads are charged on any ETF acquisitions or dispositions. As well, brokerage firms may waive transaction costs on some ETFs.

The price of the ETF shares is determined by investor supply and demand in the open market. No closing net-asset values are calculated for ETFs. Instead, ETF share prices fluctuate throughout each trading day based on trading activity. That said, ETFs normally trade close to their net asset values.

Compare with:

Open-End Index Mutual Funds

Open-end index mutual funds are also structured to replicate a benchmark index. In performance, gross returns should be similar to an ETF with the same benchmark index.

Open-end funds do not have a fixed number of shares or units. As new investors subscribe for shares (or units) of the mutual fund, new shares are created to reflect the addition of capital.

Open-end mutual fund shares are purchased and redeemed directly through the mutual fund company, not from other investors on an exchange.

Investors buy and sell open-end mutual funds at the fund’s closing net-asset value. Investor supply and demand has no impact on the price of the fund’s shares.

While ETFs may be traded at any time the exchange is open, open-end mutual funds only trade upon calculation of the net-asset value. For most funds, this is daily, but it can be less frequent. So open-end funds may be less liquid than ETFs.

When buying or selling open-end funds, investors may be charged a sales fee or load. Further, if one trades via their brokerage account, the trades may be subject to a broker’s commission as well. ETFs do not have any loads, only commissions on trades.

Common Shares

A company’s common shares trade on authorized exchanges or over-the-counter any time the exchange is open. A share’s price is determined by investor supply and demand for the company’s fixed number of outstanding shares. Net-asset value is irrelevant to the share price.

Shares are bought and sold through one’s brokerage account and traded directly with other investors. There are no loads, but the broker will charge a commission on any trades made.

While an ETF trades exactly like a stock, the obvious difference is the asset itself.

Whereas the ETF is a diversified portfolio of investments that seeks to replicate an index, shares are single, non-diversified investments. Depending on the company’s correlation to different indices, the shares may or may not move in tandem with a specific index.

Closed-End Investment Funds

Closed-end investment funds (CEFs) also have a fixed number of shares and trade on exchange throughout the business day. And the price of CEF shares is also determined by investor supply and demand.

There are index CEFs that replicate benchmark indices.

No loads are paid, but brokerage commissions are charged.

CEFs are essentially the same thing as an ETF. However, technically, they are not ETFs.

Okay, there are some similarities and differences between ETFs and open and closed-end index funds. Big deal.

The key question is, what is the attraction of ETFs to investors?

We will look at that next.

Open-End Index Mutual Funds

Many investors passively invest using open-end index mutual and exchange traded funds.

Some investors lump the two instruments together when discussing passive holdings. And there are a lot of similarities when assessing for investment potential.

But there are also material differences between the two, so I shall discuss them separately.

Today, a brief look at open-end index mutual funds.

An Index Fund is Still a Mutual Fund

An index mutual fund, or “tracker” fund, is exactly like any other open-end mutual fund.

There are mutual funds that invest in U.S. large capitalization stocks, Russian bonds, Canadian mining companies, etc. Pretty much any type of investments one can configure.

An index fund simply invests in a designated benchmark index for a specific investment style.

For example, the BlackRock iShares U.S. Aggregate Bond Index Fund (BMOAX) is a fund that attempts to match the total return of the Barclays U.S. Aggregate Bond index. The Fidelity® Emerging Markets Index Fund (FPEMX) seeks to replicate the MSCI Emerging Markets Index.

We have spent a fair amount of time discussing open-end mutual funds. If you want an in-depth analysis, please take a look at Mutual Funds in my category listing on the right.

I will briefly go through some of the key points and try to cross-reference to any specific posts for greater detail.

Open-End

Open-end funds are purchased and sold through each fund’s company.

Unlike most investments, you do not acquire open-end mutual funds on a stock exchange. However, often you can buy and sell open-end funds through your brokerage account as many brokerage houses will act as intermediaries between you and the mutual fund company.

If not, you need to create an account with the fund company. Something they love as your money becomes a sticky asset.

Note that investors tend to stick with a fund company (or financial institution) even if performance or client service is not great once their assets are in place. Clients find it too much a pain to go through the process of moving to a new institution. Needless to say, financial institutions often create obstacles as well that deter clients leaving painlessly (e.g., perhaps 60 days to transfer to a new institution).

Before committing to an individual financial institution (bank, fund company, etc.), realize that you may be with them for a long period. Take care before committing your assets.

Transaction Costs

A goal of passive management is cost minimization.

This should be followed in respect of any mutual fund transaction costs.

In most cases, avoid mutual funds with loads. This is especially true for index funds. Paying a sales charge for an index fund is not justifiable in my opinion.

Be careful with any brokerage commissions you are charged when trading through your account. If you invest directly through the mutual fund company, you should not be subject to commissions on trades.

Some brokerage houses offer commission-free mutual funds. Consider these as well when looking at index fund offerings.

Annual Costs

Look for index funds with low operating costs, as indicated by their expense ratios.

Passively managed index mutual funds should have little to no management fees attached. Do not pay for a service that you are not buying.

All mutual funds incur some administrative and other operating expenses. But focus on those with low expenses.

Note that larger funds or fund companies tend to exhibit economies of scale. The larger the fund, the easier it is to spread out fixed costs among investors. That tends to lower overall expense ratios. In large part, why behemoths like Fidelity, BlackRock, and Vanguard, have such low expense ratios. And competitive advantages versus smaller peers.

Match the Market Return

When assessing funds for investment, always compare a fund’s returns against its benchmark and its peers. Remember that performance is a relative concept and you need to analyze investments in proper context.

Find funds with minimal tracking error, that match the benchmark index return as closely as possible.

Risks of Open-End Mutual Funds

Counterparty Risk

As the contractual relationship is between you and the fund company, be certain you minimize the counterparty risk.

You can only sell your shares back to the fund company. Not to a multitude of potential buyers via a stock exchange. Try to be sure that the fund company will be in existence and able to repurchase your shares when you want to sell them. Note that counterparty risk may also be known as default or credit risk.

Liquidity Risk

Normally fund companies calculate a fund’s per share net-asset value (NAV) daily using closing market prices for fund holdings. And most fund companies let investors buy or sell fund shares on a daily basis at a fund’s NAV.

However, some funds may not perform valuations on a daily basis nor allow for acquisition or divestment of fund shares daily. These funds may only allow redemptions on a weekly (or longer) basis. If the market you are invested in suddenly plunges, you may be unable to sell in a timely manner.

Know the frequency in which you may buy or sell shares. The less opportunity that you have, the greater the liquidity risk.

Over-Concentration Risk

When investing in multiple index funds, watch your portfolio diversification.

Depending on the indices you invest in, there may be an overlap of securities. This may create an over-concentration of certain investments and actually reduce diversification. Always monitor the key holdings in each fund you own.

For example, Apple is present in (it seems) every US equity fund. Even if you spread your wealth around, you will own Apple in multiple funds. Watch for potential over-concentration of one investment over all your holdings.

You will also find that, in many funds, the top 10 or 20 holdings will make up a disproportionate share of fund assets.

Consider BlackRock iShares S&P 500 Index Fund (BSPAX). 500 U.S. listed companies across a variety of industries. Nice diversification. But if you review the portfolio, the top 10 companies make up 22.35% of fund holdings. Not quite as diverse as you might initially think. And yes, that ratio holds true for any S&P 500 Index Fund, not just iShares.

Here, we also see Apple and its market dominance. Out of 500 companies in the index, Apple alone accounts for almost 4% of total fund assets (as at August 13, 2018). Always an issue with capitalization weighted indices.

Note that while the S&P 500 represents a relatively large market, this tends to be a bigger issue the smaller and/or more niche market covered by an index.

South Korea is always a good example. iShares MSCI South Korea ETF (EWY) owns 114 different companies. Samsung alone is 22.28% of total fund assets as of August 13, 2018. Not to mention, many other Korean companies in the index are reliant on Samsung for their own business. While you may own the South Korean market as a whole, in reality your risk is heavily tied to the fortunes of Samsung.

Note that this South Korea fund is not a mutual fund. Next up we will start to look at the other popular passive investment, exchange traded funds (ETFs).

Difficulties in Matching the Market

A goal of passive investing is to match the market return as closely as possible.

However, it is not a given that a passively structured investment will match its own market. In fact, there may be material variations between different investments and the benchmark index performance.

Index funds (both mutual and exchange traded) are typical passive investments. Here is why they do not normally exactly match their benchmark returns.

Operating Costs

Index funds incur operating costs that are not present in the benchmark index.

While there may be little to no management fees charged, there will still be expenses for: commissions on buying and selling securities; accounting for fund assets; shareholder communications; regulatory filings; staff salaries; etc.

These costs cannot be avoided. Any fund that you invest in will be at an immediate disadvantage in trying to match the market return.

The more efficient the fund, the lower the relative costs. As well, there is often economies of scale for larger funds. Operating costs cannot be avoided entirely. But be sure to compare funds before investing. There will be differences.

Transaction Timing

Even if we could avoid all fund costs, it still may still be difficult to exactly match the benchmark index performance.

Securities need to be bought and sold on the open market to properly track an index.

For example, per a June 19, 2018 S&P Dow Jones Indices news release, “Walgreens Boots Alliance Inc. (NASD:WBA) will replace General Electric Co. (NYSE:GE) in the Dow Jones Industrial Average (DJIA) effective prior to the open of trading on Tuesday, June 26.”

If you are an index fund that mirrors the Dow 30, you may need to sell your holdings of General Electric and replace them with Walgreens. There is no guarantee that the price you receive for General Electric, or pay for Walgreens, will be the same as calculated by the benchmark as at the close of business on June 25. This likely will create a variance in fund performance versus the benchmark.

Compounding this problem is that there are many funds that track this index.

The more funds that reflect a specific index means more competition for shares of securities added to an index and more sellers of securities that have been removed from an index. If there is suddenly either increased supply or demand, it can cause significant price fluctuations.

When a fund can invest and divest securities may have an impact on its performance versus the benchmark. Think of the price impact on General Electric as all the tracker funds holding this stock sell their shares. And what will be the short-term price impact on Walgreens as these same funds buy all available shares of this stock?

Obviously, the smaller and/or less liquid an index, the greater the fluctuations likely between purchase and sale prices on equities entering or leaving the index.

Fund Construction

Variances between performance in the benchmark and index funds may relate to how the fund is structured.

Not all index funds are created equally.

Index funds may be created using full, partial, or synthetic replication.

Full Replication

Full replication involves holding every security in the index in its appropriate weighting.

With complete replication, an index fund’s gross returns should be close to to the index itself.

As the relative weightings of securities can fluctuate based on security price and capitalization, to stay fully replicated may require frequent trading. How quickly the fund can adjust its portfolio will impact matching gross index returns.

Also, increased trading will increase fund operating costs. This reduces fund performance versus the actual index which does not incur any expenses. The increased fund turnover can also create taxable capital gains for investors, once again impairing net returns.

Partial Replication

Partial replication does not hold all an index’s securities. Instead, it only maintains a representative sample of the securities within the index.

The better the sampling techniques, the closer the gross returns should be to the index. But when not fully replicating an index, there is a greater risk that actual returns will deviate from the actual benchmark or a portfolio using full replication.

This is known as the index fund’s tracking error.

Tracking error is not a one way street. It can also result in a fund achieving higher gross returns than the benchmark.

An advantage of partial replication is that by owning fewer securities, there is less trading (and transaction costs, administration expenses, triggering of capital gains, etc.) than under full replication.

Whether partial replication is preferable to full depends on the quality of the sampling technique.

Synthetic Replication

Whereas full or partial replication requires the fund to own all or some of the benchmark index holdings, synthetic replication does not.

Synthetic replication uses financial instruments to replicate the index performance. These may include the use of futures, swaps, and other derivatives.

An advantage of synthetic replication is that it is usually easier and more cost-effective to re-create and manage the benchmark using financial instruments rather than investing in individual securities.

There still may be some tracking error in performance depending on the specific benchmark index and the availability of financial instruments. For established markets though, tracking error should be small.

A potential problem arises for less established markets where finding an exact match of financial instruments is not simple. In these instances, the fund may need to rely on a less than perfect fit in trying to replicate the market. This will increase tracking errors.

Also, it may require the fund to enter into swaps with other entities to replicate the benchmark index. This creates counterparty risk (risk that one side of the transaction will not fulfill its obligations) and can impact fund performance should the counterparty default.

While trading and administrative costs are reduced with no actual securities being owned, there are still costs associated with a synthetic strategy. These include fees associated with the financial instruments used. In established markets, there are many options for replication, so the costs tend to be reasonable. But in less established markets, it may not be as easy to find replication solutions and the costs will rise.

It is not imperative that you memorize the mechanics of fund construction. It is simply a reality of index funds.

But always keep in mind that a passive investment may not exactly match the return of the market it represents. And the reasons for that lie (mainly) in the above points.