證券投資基金信息披露編報規(guī)則doc30

1、.：.；證券投資基金信息披露編報規(guī)那么第1號第一條 為規(guī)范證券投資基金以下簡稱“基金的信息披露行為，提高基金各主要財務(wù)目的計算的合理性和可比性，特制定本規(guī)那么。第二條 基金信息披露義務(wù)人在基金定期報告等公開披露信息文件中披露相關(guān)財務(wù)目的時，應(yīng)按本規(guī)那么進(jìn)展計算和披露；并保證計算財務(wù)目的所采用的數(shù)據(jù)真實、準(zhǔn)確、完好。第三條 加權(quán)平均單位基金本期凈收益的計算公式如下：加權(quán)平均單位基金本期凈收益=其中：P為本期基金凈收益，為期初基金單位總份額，n為報告期內(nèi)所含的買賣天數(shù)，i為報告期內(nèi)的第i個買賣日，i買賣日基金單位總份額(i-1)買賣日基金單位總份額。第四條 期末可供分配基金收益的計算公式如下：期末

2、可供分配基金收益=本期凈收益+期初未分配收益+本期損益平準(zhǔn)金假設(shè)有-本期已分配收益期末未實現(xiàn)利得損失假設(shè)有其中，期末未實現(xiàn)利得損失為“未實現(xiàn)利得科目期末借方余額。第五條 期末可供分配單位基金收益的計算公式如下：期末可供分配單位基金收益=期末可供分配基金收益期末基金單位總份額第六條 期末單位基金資產(chǎn)凈值的計算公式如下：期末單位基金資產(chǎn)凈值=期末基金資產(chǎn)凈值期末基金單位總份額第七條 基金加權(quán)平均凈值收益率的計算公式如下：開放式基金加權(quán)平均凈值收益率=封鎖式基金加權(quán)平均凈值收益率=其中：P為本期基金凈收益，為期初基金資產(chǎn)凈值；n為報告期內(nèi)所含買賣天數(shù)，i為報告期內(nèi)的第i個買賣日，i買賣日基金資產(chǎn)凈值

3、i-1買賣日基金資產(chǎn)凈值；w為報告期內(nèi)所含買賣周數(shù)，k為報告期內(nèi)的第k個買賣周數(shù)，= i買賣周披露的基金資產(chǎn)凈值i-1買賣周披露的基金資產(chǎn)凈值。第八條 本期單位基金凈值增長率的計算公式如下：本期單位基金凈值增長率=本期第一次分紅或擴(kuò)募前單位基金資產(chǎn)凈值期初單位基金資產(chǎn)凈值本期第二次分紅或擴(kuò)募前單位基金資產(chǎn)凈值本期第一次分紅或擴(kuò)募后單位基金資產(chǎn)凈值 期末單位基金資產(chǎn)凈值本期最后一次分紅或擴(kuò)募后單位基金資產(chǎn)凈值-1其中：分紅前單位基金資產(chǎn)凈值按除息日前一買賣日的單位基金資產(chǎn)凈值計算分紅后單位基金資產(chǎn)凈值分紅前單位基金資產(chǎn)凈值-單位分紅金額擴(kuò)募前單位基金資產(chǎn)凈值實收基金除權(quán)日前一買賣日基金資產(chǎn)凈值擴(kuò)

4、募前基金總份額擴(kuò)募后單位基金資產(chǎn)凈值實收基金除權(quán)日前一買賣日基金資產(chǎn)凈值+擴(kuò)募金額+擴(kuò)募期間凍結(jié)利息+擴(kuò)募費(fèi)結(jié)余擴(kuò)募后基金總份額計算期內(nèi)成立基金的期初單位基金資產(chǎn)凈值成立日實收基金未折為基金份額的發(fā)行期間凍結(jié)利息封鎖式基金的發(fā)行費(fèi)結(jié)余成立日基金單位總份額第九條 單位基金累計凈值增長率的計算公式如下：單位基金累計凈值增長率=第一年度單位基金資產(chǎn)凈值增長率+1第二年度單位基金資產(chǎn)凈值增長率+l第三年度單位基金資產(chǎn)凈值增長率+1 上年度單位基金資產(chǎn)凈值增長率+1本期單位基金資產(chǎn)凈值增長率+1-1第十條 除基金契約或招募闡明書另有規(guī)定外，期末可供分配單位基金收益、期末單位基金資產(chǎn)凈值該當(dāng)保管至小數(shù)點(diǎn)后

5、第四位，以百分?jǐn)?shù)方式表示的財務(wù)目的應(yīng)保管兩位小數(shù)，其他基金財務(wù)目的可保管至小數(shù)點(diǎn)后第二位。第十一條 基金財務(wù)目的的計算方法在延續(xù)披露中該當(dāng)堅持一致，不得恣意調(diào)整。假設(shè)法規(guī)要求確實需求調(diào)整相關(guān)財務(wù)目的的計算方法，該當(dāng)闡明調(diào)整緣由。第十二條 基金因會計政策及會計過失更正追溯調(diào)整以前年度財務(wù)目的中相關(guān)數(shù)據(jù)的，該當(dāng)同時披露調(diào)整前后的財務(wù)目的。第十三條 假設(shè)基金在某一披露時段中成立，其財務(wù)目的應(yīng)按實踐存續(xù)期計算，不能按整個時段進(jìn)展折算。第十四條 本規(guī)那么是對基金財務(wù)目的計算及披露的最低要求。為使投資者充分了解相關(guān)目的的含義，信息披露義務(wù)人在以為必要時，可以粗淺的言語對基金財務(wù)目的的計算方法進(jìn)展補(bǔ)充闡明,

6、但該補(bǔ)充闡明的內(nèi)容或披露方式不得與本規(guī)那么的其他要求相沖突.第十五條 在列示涉及基金業(yè)績表現(xiàn)的財務(wù)目的時，該當(dāng)有費(fèi)用提示條款，包括但不限于，“所述基金業(yè)績目的不包括持有人認(rèn)購或買賣基金的各項費(fèi)用例如，封鎖式基金買賣傭金、開放式基金的申購贖回費(fèi)、紅利再投資費(fèi)、基金轉(zhuǎn)換費(fèi)等，計入費(fèi)用后實踐收益程度要低于所列數(shù)字。第十六條 本規(guī)那么由中國證監(jiān)會擔(dān)任解釋。第十七條 本規(guī)那么自2004年1月1日起施行。示 例注：開放式基金財務(wù)目的計算例如,封鎖式基金財務(wù)目的計算可參照計算1. 加權(quán)平均單位基金本期凈收益=83,628,608.462,891,510,305.10=0.0289元2. 開放式基金加權(quán)平均凈

7、值收益率= 83,628,608.462,884,510,960.462.90%3.本期單位基金凈值增長率=本期分紅前單位基金資產(chǎn)凈值期初單位基金資產(chǎn)凈值期末單位基金資產(chǎn)凈值本期分紅后單位基金資產(chǎn)凈值-1 =0.9003(1.0155-0.015)1.0155(1.0383-0.025)1.03831.002-1=-6.55%【財務(wù)目的的數(shù)據(jù)假定】1.計算期為一個會計年度；2.基金XX本期根本數(shù)據(jù)如下：表格 SEQ 表格 * ARABIC 1 基金XX的根本數(shù)據(jù)工程工程值期初基金單位總份額2168103650.30份期初基金資產(chǎn)凈值2172439857.60元期初單位資產(chǎn)凈值1.0020元本期

8、基金凈收益83,628,608.46元3.本期基金XX凈值數(shù)據(jù)如下：表格 SEQ 表格 * ARABIC 2 基金XX單位凈值、分紅和份額數(shù)據(jù)注：以下為假設(shè)數(shù)據(jù)，實踐計算財務(wù)目的所采用的數(shù)據(jù)必需真實、準(zhǔn)確、完好。終止日期凈值分紅份額2001-12-311.0022168103650.302002-1-40.99612362099622.892002-1-70.99332381710.802002-1-80.99262395121067.472002-1-90.99082394145911.442002-1-100.9932394523.152002-1-110.98862394078095.5

9、22002-1-140.98172393118386.932002-1-150.98172391020308.992002-1-160.98372411096822.992002-1-170.97742411140814.942002-1-180.97872411185757.332002-1-210.97452411065031.652002-1-220.9752431118058.222002-1-230.99032431092048.422002-1-240.99182430149783.292002-1-250.99142429063978.472002-1-280.975224000

10、74827.742002-1-290.98262399125510.332002-1-300.98342399079174.442002-1-311.0012397114411.292002-2-112396075531.132002-2-41.00482396033489.002002-2-51.00482396766.692002-2-60.99982396148976.452002-2-71.0062419039932.982002-2-81.00552418024092.462002-2-251.01142419054340.662002-2-261.01192532121870.33

11、2002-2-271.01212529130755.482002-2-281.0082528091824.352002-3-11.00262485149232.232002-3-41.00942288151990.462002-3-51.01962295140617.672002-3-61.02172330148378.452002-3-71.03282334067067.602002-3-81.03422349113198.652002-3-111.03892354066204.302002-3-121.03382359034700.432002-3-131.02972354035140.2

12、02002-3-141.03952361054133.472002-3-151.02892368087109.432002-3-181.02812373043985.092002-3-191.042380119853.912002-3-201.04252386127564.262002-3-211.04252393050889.772002-3-221.03932400030719.592002-3-251.04012409326.632002-3-261.03592420069097.632002-3-271.03722462050060.522002-3-281.0363247508660

13、9.052002-3-291.02652552029701.602002-4-11.02782565141697.312002-4-21.02272579151553.802002-4-31.02452595052121.012002-4-41.03342616022678.772002-4-51.0312626170496.712002-4-81.03392650090432.582002-4-91.04422654080621.132002-4-101.04732718122413.502002-4-111.04132739065240.112002-4-121.0429274206535

14、4.002002-4-151.04042744183854.022002-4-161.03912747072611.562002-4-171.03962751060385.192002-4-181.03732753085193.532002-4-191.03832755127929.082002-4-221.01070.0252756133778.882002-4-231.00982758184602.112002-4-241.0072760119576.812002-4-251.00782761106140.462002-4-261.01122808047679.042002-4-291.0

15、162809098102.562002-4-301.01742810107540.922002-5-81.01472802101610.202002-5-91.01492828056063.022002-5-101.01252828037174.532002-5-131.00832829133317.492002-5-141.00862830053382.732002-5-151.00642831014040.202002-5-161.00072831131057.682002-5-171.00742832159776.752002-5-201.0012853109753.102002-5-2

16、11.01022856127448.352002-5-221.00782859112531.952002-5-231.00942859118507.122002-5-241.00482860100643.782002-5-271.00662861164875.612002-5-281.00922862085628.442002-5-291.00223204099193.172002-5-301.00213206118356.862002-5-310.99913206025001.782002-6-30.9923177084753.142002-6-40.99353179102806.19200

17、2-6-50.98753179101882.942002-6-61.00163183134585.272002-6-71.00433184104198.652002-6-101.00243196077191.422002-6-111.00473197184.512002-6-121.00283178073378.442002-6-130.99963179091930.432002-6-140.99583181091036.632002-6-170.99553182113015.032002-6-181.0023175062893.172002-6-190.9983170116093.92200

18、2-6-201.00023171100682.772002-6-211.01233172047775.282002-6-241.04793173043290.302002-6-251.04463173096258.642002-6-261.04883173098407.302002-6-271.04833174100361.732002-6-281.04933174094857.712002-7-11.04533174039787.852002-7-21.04863175098752.782002-7-31.04963177093295.362002-7-41.04463179095998.0

19、82002-7-51.04683179395.122002-7-81.05123179041755.582002-7-91.04993180123838.872002-7-101.04143180163759.272002-7-111.04173181122093.862002-7-121.04173180026074.862002-7-151.03783181123494.182002-7-161.03783181078604.442002-7-171.03993180116444.982002-7-181.043181048374.802002-7-191.0423181131.65200

20、2-7-221.03393181125442.922002-7-231.03193181017166.072002-7-241.03083181130240.172002-7-251.02823181130965.102002-7-261.02633181050485.002002-7-291.02863172155481.142002-7-301.02953172122575.302002-7-311.02493172154240.542002-8-11.02563172634.512002-8-21.02773173171779.702002-8-51.02563173090674.802

21、002-8-61.03083173059441.472002-8-71.03023174116901.672002-8-81.02733173133519.712002-8-91.02453173367.852002-8-121.023173073900.252002-8-131.0213164016659.402002-8-141.02513164054211.462002-8-151.02193164153036.282002-8-161.02563164111579.242002-8-191.02443163061982.022002-8-201.03173163067678.46200

22、2-8-211.03213163112399.092002-8-221.03823163125.622002-8-231.03753163141614.432002-8-261.03393162583.422002-8-271.03833163149013.312002-8-281.03713163102005.592002-8-291.03323163039192.782002-8-301.03373163054601.652002-9-21.03373143085044.372002-9-31.03513143163010.642002-9-41.03113142069730.962002

23、-9-51.02343141070041.732002-9-61.02013141122075.322002-9-91.01633141044019.012002-9-101.01753140052946.292002-9-111.01553140127777.122002-9-121.01773141311.942002-9-131.01793066810.822002-9-161.00973091293.782002-9-171.01053038491.702002-9-181.00753069224.632002-9-191.01553097338.362002-9-200.99560.

24、0153102342.312002-9-230.99463146115.822002-9-240.99213145780.462002-9-250.99193152145.832002-9-260.98853166417.922002-9-270.98593132700.752002-10-80.97913096292.492002-10-90.9733130815.482002-10-100.97043081046.192002-10-110.96683134096920.452002-10-140.96743133098034.062002-10-150.96483132134739.63

25、2002-10-160.96843121120214.732002-10-170.96043120211106.252002-10-180.96073120216739.692002-10-210.96253119102758.002002-10-220.96963147128589.442002-10-230.96883166119132.332002-10-240.96493165140926.312002-10-250.95943163079565.452002-10-280.95213152154556.512002-10-290.95233151141707.612002-10-30

26、0.95193150152679.752002-10-310.95133150110058.242002-11-10.95253169124230.052002-11-40.95783168105554.892002-11-50.96543167096842.672002-11-60.96343161134175.632002-11-70.96363161081144.792002-11-80.95393160065223.422002-11-110.94953159101462.452002-11-120.94393158105017.102002-11-130.94473156015219.192002-11-140.93763155109960.022002-11-150.93863154159585.372002-11-180.93393154130220.602002-11-