According to the relevant provisions of the Interim Measures for the Administration of Securities Investment Funds, the fund income distribution is carried out at least once a year in cash, and the proportion of fund income distribution is not less than 90% of the fund net income.

Fund income distribution refers to the distribution of fund net income to fund holders in proportion to the number of fund holders. If the fund lost money in the previous year, it should use the current year's income to make up for the previous year's loss, and the current year's income can only be distributed after the fund's loss is completely made up.

If the fund loses money in the current year and has no net income, no income distribution will be made.

On the frequency of income distribution, different countries and regions have different regulations and practices, such as one year 1 time, at least one year 1 time, and half a year 1 time. Generally speaking, the less the frequency of income distribution, the simpler the procedure. However, due to the differences in fund types, investor types and preferences, most funds have flexible income distribution methods to meet the different needs of investors.

China's "Interim Measures" stipulates that fund income distribution should be at least 1 time every year. At present, among all closed-end funds, only the fund Taihe is allocated twice a year, and other funds are allocated 1 time a year.