Suppose a fund is subscribed with 1 0,000 yuan, the subscription rate is 1.5%, and the net value of the day is 1.2000.

Net subscription amount = subscription amount ÷ (1+ subscription rate) =10000.00÷ (1+1.5%) ≈ 9852.22 (yuan)

Subscription fee = subscription amount-net subscription amount =10000.00-9852.22 =147.78 (yuan)

Subscription share = net subscription amount ÷T-day fund share net value = 9852.22÷1.2000 ≈ 8210.18 (copies)