"Vanguard USD Emerging Markets Government Bond UCITS ETF USD Acc" is an exchange-traded investment fund (ETF). It refers to the Bloomberg Emerging Markets USD Sovereign + Quasi Sov Index. This index reflects the development of stocks . The ETF replicates its index using physical replication with sampling, so it contains the most important securities of its reference index. The ETF's earnings (dividends) are automatically reinvested (accumulated). The fund company Vanguard claims a total expense ratio (TER) of 0.25% per year.