Extended data:
Fund, broadly speaking, refers to a certain amount of funds set up for a certain purpose. It mainly includes trust and investment funds, provident funds, insurance funds, retirement funds and funds of various foundations.
From the accounting point of view, capital is a narrow concept, which refers to funds with specific purposes and uses. The fund we are talking about mainly refers to the securities investment fund.
According to different standards, securities investment funds can be divided into different types:
1. According to whether the fund unit can be increased or redeemed, it can be divided into open-end funds and closed-end funds. Open-end funds are not traded on the market (as the case may be), but are purchased and redeemed by banks, brokers and fund companies, and the fund scale is not fixed; Closed-end funds have a fixed duration and are generally listed and traded on the stock exchange. Investors buy and sell fund shares through the secondary market.
2. According to different organizational forms, it can be divided into corporate funds and contractual funds. A fund is established by issuing fund shares to establish an investment fund company, which is usually called a corporate fund; The establishment of fund managers, fund custodians and investors through fund contracts is usually called contractual funds. China's securities investment funds are all contractual funds.
3. According to the difference of investment risk and income, it can be divided into growth fund, income fund and balanced fund.
4. According to different investors, it can be divided into four categories: bond fund, stock fund, money fund and hybrid fund.
I. Total assets 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 are 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.
7. Assets that have entered into a contract but have not yet been performed shall be regarded as performed assets and included in the total assets.