1. Organization expenses: fund design fees, fund registration fees and other related expenses of the fund management company.

2. Acquisition cost of fixed assets: that is, the cost of equipment purchased by the fund management company for daily maintenance of fund data.

3. Expenses arising from basic operations: namely, advertising fees and conference fees of fund management companies.

4. Underwriting and distribution expenses: that is, expenses related to fund sales and investment profit distribution.

5. Management expenses: namely, office expenses, welfare expenses and insurance fees of the fund manager.

6. Handling fee in the transaction process: that is, the handling fee incurred by the fund manager when buying and selling funds.