关于货币市场共同基金MMMF

问题如下：

With respect to the valuation of money market mutual fund (MMMF) assets, funds:

选项：

A.are not required to mark-to-market the underlying assets daily.

B.must reflect changes in the values of underlying assets that are the result of changes in credit risks but may ignore value changes that are the result of changes in interest rates.

C.will set the notional values of each of the underlying assets equal to $1.00.

D.are not allowed to invest in any asset with a rating below AAA because asset values must not fluctuate outside of a 10% range around the historical value in order to keep the notional value equal to $1.00.

解释：

货币市场互助基金(MMMFs)采用了一种称为摊余成本法的会计处理方式，这是根据美国证券交易委员会(SEC)的第2a-7号规则规定的。这意味着，与其它类型的共同基金每天必须按市价调整不同，MMMF的资产无需每日进行市值重估。然而，尽管基金中的基础资产相对安全，它们的价值仍会有所变动。因此，如果资产价值下跌，可能会限制赎回操作。