【正文】 ............................................................................................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 ..........................................................................................................161（一）基金會計政策 ..............................................................................................................161（二）基金的審計 ..................................................................................................................161十七、基金的信息披露 ..............................................................................................................171（一）招募說明書 ..................................................................................................................171（二）基金合同、托管協(xié)議 ..................................................................................................171（三）基金份額發(fā)售公告 ......................................................................................................171（四）基金合同生效公告 ......................................................................................................171（五）基金份額折算日公告、基金份額折算結果公告 ......................................................171（六）基金開始申購、贖回公告 ..........................................................................................172（七）基金份額上市交易公告書 ..........................................................................................172（八）基金資產(chǎn)凈值公告、基金份額凈值公告、基金份額累計凈值公告 ......................172（九）申購、贖回清單 ..........................................................................................................172（十）基金年度報告、基金半年度報告、基金季度報告 ..................................................172（十一）臨時報告與公告 ......................................................................................................172（十二）澄清公告 ..................................................................................................................173（十三）基金份額持有人大會決議 ......................................................................................174（十四）中國證監(jiān)會規(guī)定的其他信息 ..................................................................................174（十五）信息披露文件的存放與查閱 ..................................................................................174十八、風險揭示 ..........................................................................................................................181（一）市場風險 ......................................................................................................................181（二）管理風險 ......................................................................................................................181（三）流動性風險 ..................................................................................................................181招募說明書（四）技術風險 ......................................................................................................................181（五）基金投資組合收益與標的指數(shù)收益偏離的風險 ......................................................181（六）標的指數(shù)變更的風險 .......................