RESEARCH BUILD · DATA THROUGH 21 AUG 2026NO LEVERAGE10 / 20 BP PER TRADED DOLLAR

05 · Execution economics

Sell. Buy.
Charge both.

Σ |Δ weight|

Cost equals the tariff multiplied by every absolute position change. A 10% rotation is 10% sold plus 10% bought: 20% gross traded.

Exact 10-year ledger

No shortcut turnover
definition.

Change AUM and tariff, compare operating policies, inspect annual rollups and open the largest individual trade events.

THE EXACT CONVENTION

A rotation has two charged legs

No ticket-count penalty · proportional to notional
SELL FROM ETF A10% × 10 bp
+
BUY ETF B10% × 10 bp
=
TOTAL COST2.0 bp NAV
SELL + BUY$2,000

Example: rotating $1,000,000 from one ETF to another creates $2,000,000 of gross traded notional. It costs $2,000 at 10 bp or $4,000 at 20 bp.

10-YEAR OPERATING COST

Aggressive · current vs proposed

Ongoing only · deployment and liquidation shown separately
Current quarterly gross / yr23.06%buys + sells
Proposed annual gross / yr11.98%48% less trading
Current annual cost2.31 bp$2,306 at selected AUM
Proposed annual cost1.20 bp$1,198 at selected AUM
The proposed annual + lagged Theme Governor path cuts gross trading by 48.0%, but the dollar saving is modest under proportional pricing. Fewer ETFs and fewer dates mainly improve operations and explainability; they do not magically remove cost if the same notional is moved.

Annual audit

Every modeled trade year.

2016 · 2 trade days
8.15%
2017 · 4 trade days
14.64%
2018 · 4 trade days
25.09%
2019 · 4 trade days
15.56%
2020 · 4 trade days
31.69%
2021 · 4 trade days
15.07%
2022 · 4 trade days
30.57%
2023 · 4 trade days
26.91%
2024 · 4 trade days
15.92%
2025 · 4 trade days
22.09%
2026 · 2 trade days
27.00%

Bar length is gross notional bought + sold. The tariff changes the cost, not the underlying trade size.

LARGEST EVENTS

Per-trade two-leg ledger

Top 20 by gross traded · 40 events on this path
Trade date / reasonSoldBoughtGross tradedCostETF sidesLag
2026-06-30 · scheduled full rebalance9.89%9.89%19.79%1.98 bp150d
2018-06-29 · scheduled full rebalance6.01%6.01%12.03%1.20 bp150d
2020-03-31 · scheduled full rebalance5.59%5.59%11.18%1.12 bp150d
2022-06-30 · scheduled full rebalance5.56%5.56%11.13%1.11 bp150d
2023-03-31 · scheduled full rebalance4.50%4.50%8.99%0.90 bp150d
2022-03-31 · scheduled full rebalance4.26%4.26%8.52%0.85 bp150d
2025-06-30 · scheduled full rebalance4.21%4.21%8.42%0.84 bp150d
2020-06-30 · scheduled full rebalance4.14%4.14%8.27%0.83 bp150d
2023-12-29 · scheduled full rebalance4.03%4.03%8.05%0.81 bp150d
2020-12-31 · scheduled full rebalance3.74%3.74%7.48%0.75 bp150d
2026-03-31 · scheduled full rebalance3.61%3.61%7.22%0.72 bp150d
2022-12-30 · scheduled full rebalance3.33%3.33%6.66%0.67 bp150d
2018-12-31 · scheduled full rebalance3.31%3.31%6.62%0.66 bp150d
2024-09-30 · scheduled full rebalance3.29%3.29%6.58%0.66 bp150d
2025-03-31 · scheduled full rebalance2.96%2.96%5.92%0.59 bp150d
2019-03-29 · scheduled full rebalance2.62%2.62%5.24%0.52 bp150d
2023-06-30 · scheduled full rebalance2.58%2.58%5.15%0.52 bp150d
2021-03-31 · scheduled full rebalance2.45%2.45%4.89%0.49 bp150d
2017-03-31 · scheduled full rebalance2.43%2.43%4.86%0.49 bp140d
2020-09-30 · scheduled full rebalance2.38%2.38%4.76%0.48 bp150d
BOUNDARIES

Costs that do not belong in the ongoing comparison

Shown separately to avoid hiding them
Deploy external cash10 bp100% buys · no ETF sale
Final liquidation10 bp100% sells · no ETF purchase
Current → proposed migration9.8 bp98% gross traded
Migration dollars$9,800at selected AUM

Migration details: SOXX:-3.0000%; SCHD:-8.0000%; INFL:-8.0000%; KSTR:-3.0000%; BUG:-4.0000%; QQQ:+28.0000%; DGRW:+13.0000%; XLK:-10.0000%; GRID:-8.0000%; IFRA:-5.0000%; HGER:+8.0000%