The net value is calculated according to generally accepted accounting principles, and the total net assets of the fund = total assets of the fund-total liabilities of the fund.
The total assets of the Fund include all the contents of the Fund's investment portfolio:
(1) The listed stocks and warrants owned by the Fund shall be subject to the closing price of the daily centralized trading market; Unlisted stocks and warrants are measured by qualified accounting firms or asset appraisal institutions.
(2) The listed bonds such as treasury bonds, corporate bonds and financial bonds held by the Fund shall be subject to the daily closing price; For unlisted companies, it is generally based on their face value plus the interest receivable on the calculation date.
(3) The short-term bills held by the Fund are based on the purchase cost plus the interest receivable from the purchase date to the calculation date.
(4) If there is no closing price or reference price on the calculation date specified in Article (1) and Article (2), the latest closing price or reference price shall be used instead.
(5) Cash and assets equivalent to cash, including deposits in other financial institutions.
(6) Reserves for assets and contingent liabilities that may not be fully recovered.
(seven) the assets that have entered into a contract but have not yet been fulfilled are regarded as fulfilled assets and included in the total assets.
Extended data
Fund operation skills:
First: Look at the market outlook before operating.
The income from fund investment comes from the future. For example, if you want to redeem stock funds, you can first look at whether the future development of the stock market is a bull market or a bear market. Then decide whether to redeem or not, and make a choice on the timing. If it is a bull market, it can be held for a period of time to maximize the benefits. If it is a bear market, redeem it in advance and put it in the bag.
Second: switch to other products.
Converting high-risk fund products into low-risk fund products is also a kind of redemption, such as converting stock funds into money funds. This can reduce the cost, the conversion fee is generally lower than the redemption fee, while the money fund has low risk, equivalent to cash, and the income is higher than the current interest. Therefore, conversion is also an idea of redemption.
Third: regular fixed redemption
Like regular investment, regular fixed redemption can do daily cash management and stabilize market fluctuations. Fixed-term redemption is a redemption method of fixed-term investment.
Baidu Encyclopedia: Fund