Definition:
There is a conventional unit of share in the net assets of pension fund. Fees paid for the pension fund and received transfer payments are recalculated on accounting units on the day of recalculation, according to the value of accounting units on this day. The total value of accounting units always is equal to the total value of net assets of fund recalculated on these units.

Source:

• Act of 28 August 1997 on the Organisation and Operation of Pension Funds
  Place of publication: (Dz. U. z 2023 r. poz. 930, z późn. zm.)