Cai Kuai [2006] No. 3
February 15, 2006
Chapter I General Provisions
Article 1 To standardize the confirmation and measurement of enterprise annuity fund and the presentation of financial statements, these Standards are formulated in accordance with the Accounting Standard for Business Enterprises - Basic Standards.
Article 2 The term "enterprise annuity fund" refers to fund raised by an enterprise in the light of the enterprise annuity plan and the supplementary endowment insurance fund raised by its operating income of investment.
Article 3 The enterprise annuity funds shall be confirmed, measured and presented as independent accounting subjects. The entrusting party, entrusted party, trustee, account manager, investment manager and other subjects providing services for the management of enterprise annuity fund shall strictly distinguish the enterprise annuity fund and its fixed assets from other assets so as to ensure the safety of the enterprise annuity fund.
