The calculation method of the net value of the graded fund's parent fund is similar to that of the general open-end fund. At a certain point, the calculation method is: the net value of the parent fund unit = (total fund assets ‐ fund liabilities/total share of the parent fund).

The calculation of sub-funds of graded funds is slightly different. Sub-funds of graded funds are only divided in name, not in actual assets. All assets of the parent fund do not distinguish which sub-fund they belong to, so they cannot be directly obtained by the calculation method of the net value of general open-end funds. Generally, the calculation method of the net value of the priority share of graded funds is to obtain the daily benchmark income according to the rate of return agreed in the contract, without bearing the actual investment profit and loss. Therefore, the net value of priority shares of most graded funds is greater than or equal to that of 1 yuan, and only a few products may be lower than that of 1 yuan due to different design terms. Because the priority share sub-fund and the enterprising share sub-fund are isomorphic to form the parent fund, the actual investment profit and loss of the priority share is shared and borne by the enterprising share, so there is no independent calculation method for the net value of the enterprising share, but it is obtained by calculating the difference between the net value of the parent fund and the net value of the preferential share.