Where the capital charges is the minimum acceptable rate of return. 这里的资金成本是指最低必要的投资报酬率。
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。
