Notice of the Ministry of Finance on Printing and Distributing the Financial Rules of Financial Enterprises-Implementation Guide (Jin Cai [2007] No.23) An enterprise mainly engaged in guarantee business shall draw general risk reserve according to 65,438+00% of the net profit realized in that year, which shall be used to make up losses, and shall not be used for dividends or capitalization.

Risk reserve refers to the funds set up by the exchange to maintain the normal operation of the futures market and make up for the losses caused by unforeseeable risks of the exchange.