The fund involves various expenses, and the rate is the proportion of various expenses to their respective shares. For example, the subscription rate, the fund subscription rate refers to the proportion of the fees that investors need to pay to buy fund shares. When investors subscribe for different funds, the subscription rate may be different due to the size of the subscription amount. The subscription amount of open-end funds actually includes two parts: subscription fee and net subscription amount. The subscription fee can be calculated according to a certain proportion of the subscription amount or the net subscription amount. The domestic practice is generally to multiply the total purchase price (including fees) by the applicable rate to calculate the purchase fee, and deduct it from the purchase amount. In addition, the expenses involved in the fund include subscription fee, redemption fee, management fee, custody fee, sales service fee, etc. Among them, the subscription fee and redemption fee are charged by investors when they conduct corresponding transactions. Management fee, custody fee and sales service fee are accrued from all assets of the fund every day, and they have been accrued in the net value announced by the fund. In their prospectus, fund contracts and other documents, each foundation clearly stipulates the corresponding subscription rate, subscription rate, redemption rate, annual management rate, annual custody rate and annual sales service rate. Among them, the sales service fee is only collected by some foundations, which is subject to the prospectus and other documents of each fund. 1. Calculation of subscription fee The subscription fee is charged according to the transaction. (1) Off-exchange subscription of funds generally adopts the method of "amount subscription", and the subscription fee is calculated as follows: net subscription amount = subscription amount /( 1+ subscription rate) subscription fee = subscription amount-net subscription amount 2. Calculation of redemption fee Fund redemption generally adopts the method of "share redemption", and the redemption price is calculated according to the net value of fund share on T day. The redemption fee is calculated as follows: total redemption amount = redemption share × net value of fund share on T day; Redemption fee = total redemption amount × redemption rate 3. Calculation of management fee The fund management fee is collected by the fund manager, and the calculation method of management fee is as follows: h = e× annual rate of management fee ÷ the number of days in the current year, h, is the daily accrued fund management fee, e, is the net value of the previous day, and the fund management fee is calculated daily, accumulated daily and paid regularly. 4. Calculation of Custody Fee The fund custody fee is charged by the fund custodian. Generally, the custody fee of the day is calculated according to the net asset value of the previous day. The calculation method of custody fee is as follows: h = e× annual custody fee rate ÷ the number of days in that year h is the daily fund custody fee that should be accrued. E is the net asset value of the previous day. The fund custody fee shall be calculated daily, accumulated daily and paid regularly. 5. Calculation of sales service fee The fund sales service fee is used to pay the commission of the sales organization, the marketing expenses of the fund and the service fee of the fund share holders. General money funds and bond funds charge a certain sales service fee (no subscription fee) for their Class C shares. The fund sales service fee is generally accrued according to the net asset value of the previous day, and the calculation formula of the sales service fee is: h = e× annual rate of sales service fee ÷ the number of days in the current year h is the daily accrued fund sales service fee. E is the net asset value of the previous day, and the fund sales service fee is calculated daily, accumulated daily and paid regularly.