If the net distributable income of a unit fund is negative, this investment fund cannot pay dividends. If it's positive, it represents the maximum possible cash dividend for investors. According to relevant regulations, fund dividends must not be less than 90% of the net distributable income. The significance of paying attention to the net asset value (NAV) per unit lies in comparing the NAV with the market transaction price of the fund unit. Generally speaking, the lower the discount rate, the smaller the risk. Moreover, the growth rate of the fund's NAV in the current period reflects the growth of the fund's NAV during the reporting year, which is a primary indicator of the investment skills of the fund manager. This indicator can be compared with the overall increase (or decrease) of the market during the reporting year.