1. Unpaid remuneration payable to the fund custodian or fund manager as of the calculation date according to the fund contract.

2. Other payables include items such as taxes payable according to regulations.

Fund liabilities refer to the liabilities formed in the process of fund operation and fund-raising activities, which correspond to the assets of the fund and should be accrued on a daily basis. The total amount of fund liabilities is one of the factors used to calculate the net value of fund shares. The formula for calculating the net value of fund shares is: net value of fund shares = net value of fund assets ÷ total amount of fund shares, net value of fund assets = total assets of fund-total amount of fund liabilities.