Every step in the formation of a Financial Operating Statement for a Business is from rules and regulations when matching Cost with Revenue.  Therein lies the apparent contradiction between Accounting for a Business & Busnesses living from day to day -- from their OiBiTDA/DNA/Cash Profit   

Cash Profit, a numerator of a Portfolio is the sum of its Parts 

Cash Profit, a numerator of a Mutual Fund is the sum of its Parts 

Trading Value, a denominator of a Portfolio, a Mutual Fund & an Index is the Sum Total for all the Outstanding Shares of its Components From Day to Day 

The Charts in Order of Appearance

1) What could be the holdings of 51 very active stocks comprised of 26,100 shares as compared to the Hedge/Index Tab & all OS Shares of the 51 as Valued Daily via their closing price for the day on the right.

2) What is done every day via Excel linkage automatically from the closing prices of the 51 stocks  with the Quarterly DNA peformance from a Floating Data Base that is updated once a Quarter.