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证监会发布基金估值指导意见明确三大基本原则
2017-09-07 06:46:57 中国经济网
证券时报记者 刘宇辉
为规范证券投资基金及时、准确地进行份额净值计量,更好地保护基金份额持有人的合法权益,证监会9月5日发布《中国证监会关于证券投资基金估值业务的指导意见》(以下简称《指导意见》),就基金估值业务和份额净值计价有关事项进行规范,并自公布之日起施行。
《指导意见》共包括估值业务基本要求、估值的基本原则、估值工作机制、计价错误的处理及责任承担、附则等五部分。
在估值的基本原则中,证监会要求基金管理人在确定相关金融资产和金融负债的公允价值时,应根据《企业会计准则》的规定采用在当前情况下适用并且有足够可利用数据和其他信息支持的估值技术,具体包括三大原则:
对于存在活跃市场且能够获取相同资产或负债报价的投资标的,在估值日有报价的,除会计准则规定的例外情况外,应该将该报价不加调整地应用于该资产或负债的公允价值计量;对于不存在活跃市场的投资品种,应采用在当前情况下适用并且有足够可利用数据和其他信息支持的估值技术确定公允价值;如经济环境发生重大变化或证券发行人发生影响证券价格的重大事件,使潜在估值调整对前一估值日的基金资产净值的影响在0.25%以上的,应对估值进行调整并确定公允价值。
《指导意见》要求,为提高估值的合理性和可靠性,中国基金业协会可建立基金估值工作机制,在充分征求行业意见,履行报备程序后,可对没有活跃市场或在活跃市场不存在相同特征的资产或负债报价的投资品种提出估值指引。基金管理人和托管人在进行基金估值、计算基金资产净值及相关复核工作时,可参考行业协会的估值指引,但不能免除相关责任。如果基金管理人选择服务机构进行估值,也不能免除管理人相关责任。
《指导意见》发布后,证监会原发布的《关于证券投资基金执行〈企业会计准则〉估值业务及份额净值计价有关事项的通知》和《关于进一步规范证券投资基金估值业务的指导意见》同时废止。
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