【正文】 ...................................................91（四）終止上市交易 ................................................................................................................92十、基金份額的申購與贖回 ......................................................................................................101（一）申購和贖回場所 ..........................................................................................................101（二）申購和贖回的開放日及時間 ......................................................................................101（三）申購和贖回的數(shù)額限制 ..............................................................................................101（四）申購和贖回的原則 ......................................................................................................101（五）申購和贖回的程序 ......................................................................................................102（六）申購、贖回的對價和費用 ..........................................................................................102（七）申購、贖回清單的內(nèi)容與格式 ..................................................................................103（八）暫停申購、贖回的情形 ............................................................................................1010（九）集合申購與其他服務 ................................................................................................1010十一、基金的投資 ......................................................................................................................111（一）投資目標 ......................................................................................................................111（二）投資理念 ......................................................................................................................111（三）投資范圍 ......................................................................................................................111（四）投資策略 ......................................................................................................................111（五）投資組合管理 ..............................................................................................................112（六）業(yè)績比較基準 ..............................................................................................................114（七）風險收益特征 ..............................................................................................................114（八）投資限制 ......................................................................................................................114（九）基金的融資 ..................................................................................................................115（十）基金管理人代表基金行使股東權(quán)利的處理原則及方法 ..........................................115十二、基金的財產(chǎn) ......................................................................................................................121（一）基金資產(chǎn)總值 ..............................................................................................................121（二）基金資產(chǎn)凈值 ..............................................................................................................121（三）基金財產(chǎn)的賬戶 ..........................................................................................................121（四）基金財產(chǎn)的處分 ..........................................................................................................121十三、基金資產(chǎn)的估值 ..............................................................................................................131（一）估值日 ..........................................................................................................................131（二）估值方法 ......................................................................................................................131（三）估值對象 ......................................................................................................................132招募說明書（四）估值程序 ......................................................................................................................132（五）基金凈值的確認 ..........................................................................................................132（六）估值錯誤的處理 ..........................................................................................................132（七）暫停估值的情形 ..........................................................................................................133（八）特殊情況的處理 ..........................................................................................................133十四、基金的收益與分配 ..........................................................................................................141（一）基金收益的構(gòu)成 ..........................................................................................................141（二）基金凈收益 ..................................................................................................................141（三）收益分配原則 ..............................................................................................................141（四）基金收益分配數(shù)額的確定原則 ..................................................................................141（五）基金收益分配方案 ......................................................................................................142（六）基金收益分配方案的確定、公告與執(zhí)行 ..................................................................142十五、基金的費用與稅收 ..........................................................................................................151（一）基金運作費用 ..............................................................................................................151（二）基金銷售費用 ..............................................................................................................151（三）不列入基金費用的項目 ..............................................................................................153（四）基金稅收 ......................................................................................................................153十六、基金的會計與審計 .................................................