Among the two accrual methods, the TA method will deduct the share of investors and transfer it to the manager, and the net value of the fund will remain unchanged. FA method will directly deduct assets, and the net value of the fund will be reduced. However, when calculating the performance reward, the income will be calculated according to the accumulated net value of the unit, that is, the net value without dividends and falling.

It is reasonable to keep the net value unchanged and deduct a small part.