The medical risk fund is stipulated by the policy, and it can be withdrawn. According to the document of China Securities Regulatory Commission, when the balance reaches 65,438+0% of the total net assets of open and closed securities investment funds managed by fund management companies, it can not be withdrawn. The custodian bank takes the net asset value of each securities investment fund under custody as the withdrawal base, and will not withdraw when the balance exceeds 65,438+0%. If the company loses money before tax, the investment income of general risk reserve should be fully included in the management of general risk reserve. If the risk reserve investment suffers losses, the company shall offset the general risk reserve balance with the loss amount. His accounting entries are: medical and health expenditure-withdrawal of medical risk fund, and loan: special fund-medical risk fund.

How long will medical insurance take effect?

1, the employee medical insurance purchase will take effect in the current month.

2. The residents' medical insurance is purchased every September-165438+ 10, and takes effect the following year 1 month/day. Continuous purchase is permanent.

3. If residents miss the above purchase time, there will be a waiting period of 3 months.

Medical insurance generally refers to basic medical insurance, which is a social insurance system established to compensate workers for economic losses caused by disease risks. The medical insurance fund is established through the contributions of employers and individuals. After the insured person has medical expenses, the medical insurance institution will give certain economic compensation.

The establishment and implementation of the basic medical insurance system has gathered the economic strength of units and social members. With the government's funding, sick social members can get necessary material help from the society and reduce the burden of medical expenses.

Medical insurance is insurance to compensate medical expenses caused by diseases. Social insurance in which employees are provided with necessary medical services or material assistance by society or enterprises due to illness, injury or childbirth. For example, free medical care and labor insurance medical care in China. In the future, the medical expenses of employees in China will be shared by the state, units and individuals to reduce the burden on enterprises and avoid waste.

Legal basis:

Article 28 of the Social Insurance Law of People's Republic of China (PRC) conforms to the basic medical insurance drug list, diagnosis and treatment items, medical service facilities standards and emergency and rescue medical expenses, and shall be paid from the basic medical insurance fund in accordance with state regulations.