The funds bought by financing are not considered as new market value. Because the fund is not a new market value, but if it is a stock, it can be a new market value. But only tradable shares, preferred shares and b shares are not new market value. The new market value is determined by the market value at the end of T-2 period.
If the investor has multiple accounts, the new market value will be calculated together, and only the first purchase will be valid. In other words, it can only be purchased once, and repeated purchases are invalid. Each new share has a subscription ceiling.