The cost price of fund position refers to the price after deducting the handling fee when buying the fund. You can usually see the cost price of fund positions. Generally, the net value of the fund is higher than the cost price of the position, which means profit. If the net value of the fund is lower than the cost price of the position, it means a loss. Fund, broadly speaking, refers to a certain amount of funds set up for a certain purpose. It mainly includes trust and investment funds, provident funds, insurance funds, retirement funds and funds of various foundations. From the accounting point of view, capital is a narrow concept, which refers to funds with specific purposes and uses. The fund we are talking about mainly refers to the securities investment fund.