The trust guarantee fund paid by the trust company according to a certain proportion of the fund trust scale or property trust income changes with the change of the payment base, and there is no time limit. The income is one-year fixed deposit interest rate, and the income is distributed regularly. Trust guarantee fund companies use the funds paid by trust companies to make investments, such as interbank lending and national debt investment. Should be accounted for according to the subject of available-for-sale financial assets.