The net value of the fund will change every day, and the position share of the fund will also change to some extent. Unless the net value of the new fund is 1 yuan, the fund position amount is consistent with the position share. However, once the net value of the fund changes when the fund transaction is opened, the amount and share of the fund position will change from the original consistency to inconsistency.
* * * Assets owned by the same fund. The total asset value calculated according to the market closing price of each business day, after deducting the various costs and expenses of the fund on that day, is the net asset value of the fund on that day. Divided by the total number of units issued by the fund on that day, it is the unit net value.
Net worth calculation
The net value is calculated according to generally accepted accounting principles, and the total net assets of the fund = total assets of the fund-total liabilities of the 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 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.
Two. Total liabilities of the fund
The total liabilities of the Fund include:
(1) Unpaid remuneration payable to the custodian or manager as stipulated in the fund contract as of the calculation date.
(2) Other payables, including taxes payable, etc.
Fund liabilities shall be calculated by daily withdrawal.
It should be noted that under special circumstances, if it is impossible or inappropriate to calculate the total net assets according to the above requirements, the manager shall handle it in accordance with the provisions of the competent authority.