The use of risk reserve must be approved by the board of directors of the exchange, reported to the China Securities Regulatory Commission for the record, and carried out in accordance with the prescribed purposes and procedures. If the risk reserve reaches 0/0 times of the registered capital of the exchange, it shall not be withdrawn after the approval of the China Securities Regulatory Commission.
The risk reserve shall be accounted for separately and stored in a special account, and shall not be used for other purposes except to make up for the risk loss.