Accordingly, when one uses the rate of return to assess the fund performance, the risks that investors may assume should be considered for a justifiable comparing basis.

• 然而，报酬率的高低往往是伴随著风险程度而来，故以报酬率衡量基金绩效时，应考虑投资者本身承担的风险，才能具备客观之比较基准。