Article 14 The management of the guarantee fund shall follow the principle of safety and stability to ensure the safety of the guarantee fund.
The use of funds of the security fund is limited to bank deposits, the purchase of government bonds, central bank bonds (including central bank bills) and financial bonds issued by central financial institutions, as well as other ways of using funds approved by the China Securities Regulatory Commission and the Ministry of Finance.
Fifteenth security funds should be independently accounted for and managed, and effectively separated from other assets managed by the security fund management institution.
Security fund management institutions shall regularly prepare reports on the collection, management and use of security funds, which shall be audited by accounting firms and submitted to the China Securities Regulatory Commission and the Ministry of Finance.
Article 16 Protection fund management institutions, futures exchanges and futures companies shall properly keep financial vouchers, account books and statements related to protection funds to ensure the integrity and truthfulness of financial records and files.
Article 17 The Ministry of Finance shall be responsible for the financial supervision of guarantee funds. The annual revenue and expenditure plan and final accounts of the security fund shall be submitted to the Ministry of Finance for approval.
Eighteenth China Securities Regulatory Commission is responsible for the supervision of the security fund business, and regularly check the collection, management and use of the security fund.
China Securities Regulatory Commission regularly reports the overall risk status of futures companies to the safeguard fund management institutions. A high-risk futures company shall provide financial supervision statements to the safeguard fund management institution every month.