Now, let’s say that there’s a unit trust fund size totaling LKR 200 Million and a unit of the fund equals LKR 200 (unit price). As an investor in unit trusts, you buy units. So if you put in LKR 20,000, you’ll end up owning 100 units (LKR 20,000/LKR 200 unit price).
When you withdraw your unit trust funds or money, you are selling units. If at the date of selling, the unit price equals LKR 300, then your interest or gain will be LKR 10,000.
That is, the difference in the unit price between the date of buying and selling is equal to the gain you make.
Buying: LKR 20,000 (@ 200 per unit)
Selling: LKR 30,000 (@ 300 per unit)