Fund income = (current net value-net value at the time of purchase) * fund share handling fee. Fund income is determined by the investment target. For example, stock funds mainly invest in a basket of stocks, and the rise and fall of the fund is determined by this basket of stocks. Invested stocks rise, funds rise, investors gain, invested stocks fall, funds fall, and investors suffer losses.
Position profit and loss, as opposed to position profit and loss. Also known as book profit and loss or floating profit and loss. According to the settlement price of the day, the difference between the position value of the contract held by the trader at the closing of the transaction and the original position value. Position gain and loss is an unrealized gain and loss, which is usually not recognized as investment income according to the income of accounting subjects in realization principle. However, due to the high risk of futures investment, it is necessary to disclose it in order to provide decision-making information to users of financial statements. Therefore, it can be reflected in the futures investment income account, and it can also be reflected by setting the position gain and loss of the secondary subject under futures, which is different from the realized futures investment gain and loss.