复核中CAYMANvaluationregulatory-text核验 2026-07-28
私募基金资产净值计算规则（2020）
本页展示资产净值计算政策及运营人最终监督责任的必要短引文。CIMA全文转载及翻译许可尚待确认，本站不镜像PDF。
CIMA-PF-NAV英文原文
A Fund must establish, implement, and maintain a NAV Calculation Policy that ensures a Fund’s NAV is fair, reliable, complete, neutral and free from material error and is verifiable.
中文编辑译文
基金必须制定、实施并维持一项资产净值计算政策，以确保基金的资产净值公允、可靠、完整、中立、不存在重大错误且可予核验。
CIMA-PF-NAV英文原文
The Fund’s Operator(s) have ultimate responsibility for oversight of the entire net asset valuation process, and must approve, and review at least annually, the NAV Calculation Policy and any Pricing Models.
中文编辑译文
基金运营人对整个资产净值估值流程的监督承担最终责任，并且必须批准资产净值计算政策及任何定价模型，且至少每年对其进行一次复核。