2. Semi-annual report of the fund: the fund manager shall complete the semi-annual report of the fund within 60 days from the end of the first half of the year, and post the text of the semi-annual report on the website and the summary of the semi-annual report on the designated newspaper.
3. Annual report of the fund: the fund manager shall complete the annual report of the fund within 90 days after the end of each year, and post the text of the annual report on the website, and the summary of the annual report on the designated newspapers and periodicals. The financial accounting report of the annual report of the fund shall be audited.
In addition, the updated prospectus will be disclosed within 45 days after the end of every six months after the open-end fund contract takes effect.
Further reading: Fund information disclosure includes: 1. Open-end fund information disclosure.
Open-end fund information disclosure includes three categories: prospectus (prospectus), periodic report and interim report. The periodic report consists of four parts: daily unit net value announcement, quarterly portfolio announcement, interim report and annual report. The statutory disclosure information is compiled by the fund manager, reviewed by the fund custodian, and published in the information disclosure newspapers and websites designated by the China Securities Regulatory Commission within the prescribed time limit.
2. Prospectus Prospectus (also known as prospectus after the initial issuance) aims to fully disclose all information that may have a significant impact on investors' investment judgment. Including managers, custodians, fund sales channels, purchase and redemption methods and prices, types and proportions of expenses, investment objectives of funds, accounting principles of funds, income distribution methods, etc.
3. The prospectus refers to the general situation of the fund, the announcement of the fund portfolio, the fund's operating performance, important changes and other explanations that should be disclosed according to law after the establishment of the fund.
4. Annual report of the fund The annual report of the fund is a report reflecting the operation and performance of the fund throughout the year. In addition to the contents that should be disclosed in the interim report, the annual report must also disclose the custodian report, audit report and other contents. The report shall be published within 90 days after the end of the fiscal year.
5. Interim Report of the Fund The interim report of the Fund reflects the operation and performance of the Fund in the first half of the year. The main contents include: manager's report, disclosure of important matters in financial report, etc. Among them, the financial report includes accounting statements such as balance sheet, income and distribution statement, statement of changes in net assets and its notes, and explanations of related matters. The report shall be published within 60 days after the end of the first six months of the fiscal year.
6. Total assets of the fund The total assets of the fund are the sum of the values formed by various securities purchased by the fund, the principal and interest of bank deposits and other investments.
7. Net asset value of the fund The net asset value of the fund refers to the value of the total asset value of the fund MINUS the expenses that can be deducted from the fund assets according to the relevant provisions of the state.
8. Net asset value of the fund unit The net asset value of the fund unit refers to the value of the net asset value of the fund on the calculation date divided by the total number of fund units on the calculation date.
9. Cumulative net value of the fund The cumulative net value of the fund is the sum of the net asset value of the fund unit and the accumulated dividends since the establishment of the fund.