Fund managers and fund custodians shall calculate and review the net value of fund shares in accordance with laws, administrative regulations, relevant norms and the time, calculation methods and procedures agreed in the fund contract. The net value of fund shares shall be calculated daily by the fund manager. After the calculation is completed, the fund manager shall report the calculation results to the fund custodian in written form, and the fund custodian shall review them according to the standardized calculation methods, time and procedures to ensure the accuracy and timeliness of the fund asset valuation. When there is an error in the valuation of fund share net value, the fund manager shall take the following measures to deal with it:

1. It should be corrected immediately. That is, the incorrect net value of fund shares in accounting records, financial accounting reports, interim and annual fund reports, fund share net value announcements and other fund information materials is changed to the correct net value of fund shares.

2. Take reasonable measures to prevent further losses. When the fund manager finds that the calculation of the net value of fund shares is wrong, he shall immediately notify the fund custodian and the fund share subscription and redemption agency, and handle the fund share subscription and redemption and related business according to the correct net value of fund shares. At the same time, fund managers should check accounting vouchers, accounting books, accounting statements and other related materials, and check each other, check the accounting work of accounting institutions and accountants, find out the links and reasons for the error in calculating the net value of fund shares, and take measures such as adjusting personnel, improving the accounting system and procedures for calculating the net value of fund shares, and strengthening inspection and supervision according to the inspection results to avoid the error in calculating the net value of fund shares in the future.

3. When the valuation error of the net value of fund shares reaches 0.5% of its net value, the fund manager shall make an announcement and report it to the State Council Securities Regulatory Authority for the record. The contents of the announcement and filing shall include the correct net value of the fund shares after review, the reasons for the wrong valuation of the net value of the fund shares and the measures taken to prevent future calculation errors.