What is the net assets of the fund? The net assets of the fund refer to the account balance of the total assets of the fund after deducting the liabilities of the fund, in which the total assets of the fund refer to the sum of all assets (including stocks, bonds, deposits and other commercial bills, etc.). ) the price calculated at book value at a certain point in time. Total liabilities refer to liabilities arising from fund operation and equity financing, including various expenses payable to others, such as service fees, management fees and interest on asset loans.

Two ways of fund net value

1, net value of fund unit

Calculation formula: net value of fund unit = (total assets-total liabilities)/number of fund enterprises.

2, the fund accumulation fund net value

Calculation formula: unit net value after the establishment of the fund+total dividends of the enterprise.

Calculation of the use value of fund net assets

1, selling stocks, bonds, etc. , calculated at the closing price of Japan Stock Exchange;

2, unlisted bonds, because of its denomination plus the loan interest of receivables as the standard, other loan interest or profits caused by project investment should be included in the asset use value;

3. 1 If there is no closing price on the calculation day, it shall be calculated according to the closing price of the previous day;

4. Cash and assets equivalent to cash, accounts receivable and prescription expenses shall be listed at their full prices or market prices;

5. If management consulting companies and accounting firms feel that all assets can't be recovered or the fund has liabilities, they can embed appropriate discounts or prepare in advance;

6. If it is impossible or inappropriate to determine the use value of net assets according to the above specifications under special circumstances, the management consulting company shall apply in accordance with relevant requirements.

Total Fund Assets Net Fund Value = Total Fund Assets-Total Fund Liabilities