证券投资基金信息披露编报规则doc30

1、.：.；证券投资基金信息披露编报规那么第1号第一条 为规范证券投资基金以下简称“基金的信息披露行为，提高基金各主要财务目的计算的合理性和可比性，特制定本规那么。第二条 基金信息披露义务人在基金定期报告等公开披露信息文件中披露相关财务目的时，应按本规那么进展计算和披露；并保证计算财务目的所采用的数据真实、准确、完好。第三条 加权平均单位基金本期净收益的计算公式如下：加权平均单位基金本期净收益=其中：P为本期基金净收益，为期初基金单位总份额，n为报告期内所含的买卖天数，i为报告期内的第i个买卖日，i买卖日基金单位总份额(i-1)买卖日基金单位总份额。第四条 期末可供分配基金收益的计算公式如下：期末

2、可供分配基金收益=本期净收益+期初未分配收益+本期损益平准金假设有-本期已分配收益期末未实现利得损失假设有其中，期末未实现利得损失为“未实现利得科目期末借方余额。第五条 期末可供分配单位基金收益的计算公式如下：期末可供分配单位基金收益=期末可供分配基金收益期末基金单位总份额第六条 期末单位基金资产净值的计算公式如下：期末单位基金资产净值=期末基金资产净值期末基金单位总份额第七条 基金加权平均净值收益率的计算公式如下：开放式基金加权平均净值收益率=封锁式基金加权平均净值收益率=其中：P为本期基金净收益，为期初基金资产净值；n为报告期内所含买卖天数，i为报告期内的第i个买卖日，i买卖日基金资产净值

3、i-1买卖日基金资产净值；w为报告期内所含买卖周数，k为报告期内的第k个买卖周数，= i买卖周披露的基金资产净值i-1买卖周披露的基金资产净值。第八条 本期单位基金净值增长率的计算公式如下：本期单位基金净值增长率=本期第一次分红或扩募前单位基金资产净值期初单位基金资产净值本期第二次分红或扩募前单位基金资产净值本期第一次分红或扩募后单位基金资产净值 期末单位基金资产净值本期最后一次分红或扩募后单位基金资产净值-1其中：分红前单位基金资产净值按除息日前一买卖日的单位基金资产净值计算分红后单位基金资产净值分红前单位基金资产净值-单位分红金额扩募前单位基金资产净值实收基金除权日前一买卖日基金资产净值扩

4、募前基金总份额扩募后单位基金资产净值实收基金除权日前一买卖日基金资产净值+扩募金额+扩募期间冻结利息+扩募费结余扩募后基金总份额计算期内成立基金的期初单位基金资产净值成立日实收基金未折为基金份额的发行期间冻结利息封锁式基金的发行费结余成立日基金单位总份额第九条 单位基金累计净值增长率的计算公式如下：单位基金累计净值增长率=第一年度单位基金资产净值增长率+1第二年度单位基金资产净值增长率+l第三年度单位基金资产净值增长率+1 上年度单位基金资产净值增长率+1本期单位基金资产净值增长率+1-1第十条 除基金契约或招募阐明书另有规定外，期末可供分配单位基金收益、期末单位基金资产净值该当保管至小数点后

5、第四位，以百分数方式表示的财务目的应保管两位小数，其他基金财务目的可保管至小数点后第二位。第十一条 基金财务目的的计算方法在延续披露中该当坚持一致，不得恣意调整。假设法规要求确实需求调整相关财务目的的计算方法，该当阐明调整缘由。第十二条 基金因会计政策及会计过失更正追溯调整以前年度财务目的中相关数据的，该当同时披露调整前后的财务目的。第十三条 假设基金在某一披露时段中成立，其财务目的应按实践存续期计算，不能按整个时段进展折算。第十四条 本规那么是对基金财务目的计算及披露的最低要求。为使投资者充分了解相关目的的含义，信息披露义务人在以为必要时，可以粗浅的言语对基金财务目的的计算方法进展补充阐明,

6、但该补充阐明的内容或披露方式不得与本规那么的其他要求相冲突.第十五条 在列示涉及基金业绩表现的财务目的时，该当有费用提示条款，包括但不限于，“所述基金业绩目的不包括持有人认购或买卖基金的各项费用例如，封锁式基金买卖佣金、开放式基金的申购赎回费、红利再投资费、基金转换费等，计入费用后实践收益程度要低于所列数字。第十六条 本规那么由中国证监会担任解释。第十七条 本规那么自2004年1月1日起施行。示 例注：开放式基金财务目的计算例如,封锁式基金财务目的计算可参照计算1. 加权平均单位基金本期净收益=83,628,608.462,891,510,305.10=0.0289元2. 开放式基金加权平均净

7、值收益率= 83,628,608.462,884,510,960.462.90%3.本期单位基金净值增长率=本期分红前单位基金资产净值期初单位基金资产净值期末单位基金资产净值本期分红后单位基金资产净值-1 =0.9003(1.0155-0.015)1.0155(1.0383-0.025)1.03831.002-1=-6.55%【财务目的的数据假定】1.计算期为一个会计年度；2.基金XX本期根本数据如下：表格 SEQ 表格 * ARABIC 1 基金XX的根本数据工程工程值期初基金单位总份额2168103650.30份期初基金资产净值2172439857.60元期初单位资产净值1.0020元本期

8、基金净收益83,628,608.46元3.本期基金XX净值数据如下：表格 SEQ 表格 * ARABIC 2 基金XX单位净值、分红和份额数据注：以下为假设数据，实践计算财务目的所采用的数据必需真实、准确、完好。终止日期净值分红份额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-