1. Listed stocks and bonds are calculated according to the closing price on the calculation day. If there is no transaction on that day, it shall be calculated according to the closing price of the latest trading day.
2. Unlisted stocks are calculated at cost price.
3. Unlisted government bonds and unexpired time deposits are calculated according to the accrued interest plus principal on the valuation date.
4. In case of special circumstances, if it is impossible or inappropriate to determine the asset value in accordance with the above provisions, the fund manager shall handle it in accordance with the relevant provisions of the state.
Extended data:
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.
References:
Baidu Encyclopedia-Fund Unit Net Value
References:
Baidu Encyclopedia-Huaan Internet of Things Theme Stock