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What are the normative documents of fund information disclosure?
The normative documents of fund information disclosure mainly include three categories: content and format criteria of fund information disclosure, compilation rules of fund information disclosure, XBRL template of fund information disclosure and related index specifications. XBRL Index Specification for Fund Information Disclosure is a normative document issued and implemented by China Securities Regulatory Commission in 2008 according to the glossary defined by China accounting standards and fund disclosure regulations.