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Creation unit

The large block of ETF shares, often 10,000 to 50,000, that is the smallest quantity an authorised participant can create or redeem directly with the fund.

To create, the participant delivers a basket of the underlying securities, or cash, and receives ETF shares. To redeem, the flow runs in reverse. Everyday investors never touch this process; they trade existing shares on the exchange.

The mechanism is what keeps an ETF's price near net-asset-value. If the ETF trades above the basket's value, creating and selling shares is profitable, and the act of doing it pushes the price back down. See etf-arbitrage.

In-kind creation also drives the tax efficiency of US equity ETFs: securities leaving the fund as redemption baskets do so without triggering a realised gain at the fund level, unlike the forced sales inside a redeeming mutual-fund.

Related: authorized-participant, etf-arbitrage, net-asset-value, etf, mutual-fund, liquidity

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