The daily net value calculation formula of open-end funds is: net asset value of fund units = (total assets-total liabilities)/total number of fund units. Among them, total assets refer to all assets owned by the fund, including stocks, bonds, bank deposits and other securities; Total liabilities refer to liabilities arising from fund operation and financing, including various expenses payable to others, interest payable on funds, etc. The total number of fund shares refers to the total number of fund shares issued at that time.

The total number of units of the daily net value of open-end funds changes every day, so it must be based on the statistics after the end of the day's transaction. After the close of each trading day, the net asset value of the fund on that day is divided by the total number of fund units on the closing day of the transaction to obtain the net asset value of the fund units on that day.

The daily net value of open-end funds is an important indicator to reflect the performance of funds, and the transaction price of open-end funds is determined on the basis of the daily net value of open-end funds. Because the value of assets owned by the fund always changes with the fluctuation of the market, the net value of the fund will also change constantly.

Accumulated fund net value = the sum of unit net value and accumulated dividends since the establishment of the fund, which belongs to reference value. For example, on February 2, 2006, the net value of a fund share was 1.0486 yuan, and the cash dividend distributed in April 2006 was 0.025 yuan per fund share, so the cumulative net value was =1.0486+0.025 =1.0736 yuan.

The daily net value of open-end funds is calculated as follows:

Net assets = total assets-liabilities; Net unit value = net assets/total share.

For example, the net assets of a fund that invests in stocks or other bills are 4 billion yuan, and the total share of this fund is 3 billion shares. Then its unit net value is 40/30= 1.3333 yuan.