In B.E. 2545 (AD 2002), GPF adopted the daily unitization methodology in its calculation and allocation of investment returns. The calculation of units and unit price on a daily basis has made it possible to track fund performance in terms of daily changes in unit value.

Unit Price : The price of one unit that is calculated at the end of each business day from dividing "Net Asset Value of Member Account Fund" by "Total Numbers of Member Account Fund units".

Net Asset Value of Member Accounts : All types of capital (excluding Reserves Account) comprises Member Contribution, Employer Contribution, Post-reform Compensation, Pre-reform Compensation, General Account and the benefits thereof.

Number of Unit : all units of Net Asset Value of Member Accounts.

Net Asset Value of Reserves Account : the money allocated by the State in the amount not less than 20 percent of the annual expenditure budget for officials’ gratuity and pension. In case of national economic crises, the State may order the Fund to remit the money from the reserves account as the State revenues to be paid as officials’ gratuity and pension by virtue of a royal decree, but the State must allot the budget to compensate the money used to the Fund in the following fiscal year.