Article 2 These Measures shall apply to the entrustment management, account management, custody, investment management and supervision management of enterprise annuity funds.
The term "enterprise annuity fund" as mentioned in these Measures refers to the enterprise supplementary endowment insurance fund formed according to the funds raised by the enterprise annuity plan formulated according to law and the income from its investment and operation.
Article 3 An enterprise that establishes an enterprise annuity plan and its employees, as principals, shall sign an entrustment management contract with the enterprise annuity council or the enterprise trustee (hereinafter referred to as the trustee).
The trustee and the enterprise annuity fund account management institution (hereinafter referred to as the account manager), the enterprise annuity fund custodian institution (hereinafter referred to as the custodian) and the enterprise annuity fund investment management institution (hereinafter referred to as the investment manager) respectively signed entrustment management contracts.
Article 4 The trustee shall report the entrusted management contract and the entrusted management contract to the administrative department of human resources and social security for the record.
Article 5 An enterprise annuity plan can only have one trustee, one account manager and one custodian, and an appropriate number of investment managers can be selected according to the asset size.
Article 6 In the same enterprise annuity plan, the trustee and custodian, custodian and investment manager may not be the same person; Where an enterprise that establishes an enterprise annuity plan establishes an enterprise annuity Council as a trustee, the enterprise and the trustee shall not be the same person; The trustee and the custodian, the custodian and the investment manager, the general manager of the investment manager and other investment managers and enterprise annuity practitioners shall not concurrently hold positions.
In the same enterprise annuity plan, if the legal person trustee has the qualification of account manager or investment manager, he may concurrently serve as account manager or investment manager.
Article 7 When a corporate trustee concurrently serves as an investment manager, it shall establish a risk control system to ensure the independence of various business management; Establish independent entrusted business and investment business departments, and strictly separate office areas, operation management processes and business systems; The directly responsible senior management personnel and the staff of the entrusted business and investment business departments shall not concurrently hold positions.
In the same enterprise annuity plan, the corporate trustee shall implement unified standards and procedures for all investment managers, reflecting the principles of openness, fairness and impartiality.
Article 8 The payment of the enterprise annuity fund must be collected into the entrusted property custody account and transferred to the investment asset custody account within 45 days. The property of enterprise annuity fund is independent of the inherent property of clients, trustees, account managers, custodians, investment managers and other natural persons, legal persons or other organizations that provide services for the management of enterprise annuity fund and other properties managed by them.
Property and income obtained from the management, use or other circumstances of enterprise annuity fund property shall be classified as fund property.
Article 9 If the client, trustee, account manager, custodian, investment manager and other natural persons, legal persons or other organizations providing services for the management of enterprise annuity funds terminate liquidation due to dissolution, cancellation or bankruptcy according to law, the enterprise annuity fund property does not belong to its liquidation property.
Article 10 The creditor's rights of the enterprise annuity fund property shall not be offset against the debts of the clients, trustees, account managers, custodians, investment managers and other natural persons, legal persons or other organizations that provide services for the enterprise annuity fund management. Creditor's rights and debts of enterprise annuity funds of different enterprise annuity plans shall not offset each other.
Article 11 The debts borne by the non-enterprise annuity fund property itself shall not be enforced on the fund property.
Article 12 Trustees, account managers, custodians, investment managers and other natural persons, legal persons or other organizations that provide services for the management of enterprise annuity funds must fulfill their duties and fulfill their obligations of honesty, credibility, prudence and diligence.
Article 13 Ministry of Human Resources and Social Security is responsible for formulating policies related to the management of enterprise annuity funds. The administrative department of human resources and social security shall supervise the management of enterprise annuity funds. Article 14 The term "trustee" as mentioned in these Measures refers to legal person trustees such as pension management companies and enterprise annuity councils that meet the requirements of the state and are entrusted to manage enterprise annuity funds.
Article 15 When an enterprise establishes an enterprise annuity plan, it shall be discussed and decided by the workers' congress or the workers' congress, and a legal person trustee shall be selected or an enterprise annuity council shall be established as the trustee.
Article 16 The enterprise annuity council is composed of representatives of enterprises and employees. , you can also invite professionals outside the enterprise to participate, including not less than 1/3 of the employee representatives. The Council shall be equipped with a certain number of full-time staff.
Article 17 The employee representatives and external professionals in the enterprise annuity council shall be democratically elected by the employee congress, the employee congress or other forms. Representatives of enterprises are appointed by enterprises.
The term of office of directors shall be stipulated in the articles of association of the enterprise annuity Council, but each term shall not exceed three years. Upon expiration of the term of office, directors may be re-elected.
Article 18 A director of the enterprise annuity Council shall meet the following conditions:
(1) Having full capacity for civil conduct;
(2) Being honest and trustworthy and having no criminal record;
(3) Having the professional knowledge necessary to engage in law, finance, accounting, social security or serve as a director of the enterprise annuity Council;
(4) Having decision-making ability;
(5) There are no outstanding personal debts.
Article 19 The enterprise annuity Council shall independently manage the enterprise annuity fund affairs of the enterprise according to law, and shall not be interfered by the enterprise, engage in any form of business activities, or withdraw management fees from the enterprise annuity fund property.
Article 20 The meeting of the enterprise annuity Council shall be attended by the directors themselves; If a director is unable to attend for some reason, he may entrust other directors to attend on his behalf in writing, and the power of attorney shall specify the scope of authorization.
Resolutions made by the board of directors must be adopted by more than two thirds of all directors. The board of directors shall form minutes of the decisions on the matters discussed, and the directors present at the meeting shall sign the minutes.
Article 21 Directors shall be responsible for the resolutions of the enterprise annuity council. Where the resolution of the board of directors violates laws, administrative regulations, the provisions of these Measures or the articles of association of the board of directors, causing losses to the property of the enterprise annuity fund, the directors shall be liable for compensation. However, if it is proved that an objection was expressed during the voting and recorded in the minutes of the meeting, the director may be exempted from liability.
The contract signed by the enterprise annuity Council shall be signed by all directors.
Article 22 A legal person trustee shall meet the following conditions:
(1) An independent legal person registered in China with the approval of the state financial supervision department;
(2) Its registered capital is not less than 500 million yuan, and its net assets are not less than 500 million yuan at any time;
(3) Having a sound corporate governance structure;
(four) the number of full-time employees who have obtained the qualification of enterprise annuity fund has reached the prescribed number;
(5) Having a business place that meets the requirements, safety precautions and other facilities related to the entrusted management business of the enterprise annuity fund;
(6) Having a sound internal audit monitoring system and risk control system;
(seven) no major violations of laws and regulations in the past three years;
(eight) other conditions stipulated by the state.
Article 23 The trustee shall perform the following duties:
(1) Selecting, supervising and replacing account managers, custodians and investment managers;
(2) Formulating the strategic asset allocation strategy of the enterprise annuity fund;
(3) Supervising the management of enterprise annuity funds according to the contract;
(four) according to the contract to collect the contributions of enterprises and employees, to pay the enterprise annuity benefits to the beneficiaries, and to stipulate the specific ways of performance in the contract;
(five) to accept the client's inquiry and submit the enterprise annuity fund management and financial accounting reports to the client on a regular basis. In case of major events, report to the client and relevant regulatory authorities in a timely manner; Submit the entrusted management report of enterprise annuity fund to the relevant regulatory authorities on a regular basis;
(6) Keeping relevant records of enterprise annuity fund management for at least 65,438+05 years from the date of termination of the contract;
(seven) other duties stipulated by the state and agreed in the contract.
Article 24 The term "beneficiary" as mentioned in these Measures refers to the enterprise employees who participate in the enterprise annuity plan and enjoy the right to benefit.
Twenty-fifth in any of the following circumstances, the duties of the legal person trustee shall be terminated:
(1) Violating the contract with the client;
(two) the use of enterprise annuity fund property to seek benefits for them, or to seek illegitimate interests for others;
(3) It is dissolved, revoked, declared bankrupt or taken over according to law;
(4) Being disqualified from the entrusted management of enterprise annuity funds according to law;
(5) The trustor has evidence to prove that it is in the interest of the beneficiary to replace the trustee.
(six) the relevant regulatory authorities have sufficient reasons and basis to believe that the replacement of the trustee is in the interest of the beneficiary;
(seven) other circumstances stipulated by the state and agreed in the contract.
In case of any of the circumstances specified in Item (2) of the preceding paragraph, the duties of the enterprise annuity Council shall be terminated, and the client shall choose the legal person trustee as the trustee. In case of any of the circumstances specified in Items (1), (3) to (7), the enterprise annuity council shall be reorganized in accordance with state regulations, or the trustee shall choose the legal person trustee as the trustee.
Article 26 Where the duties of the trustee are terminated, the trustor shall appoint a new trustee within 45 days.
Where the duties of the trustee terminate, the entrusted management information of the enterprise annuity fund shall be properly kept, and the entrusted management business shall be handed over within 45 days, and the new trustee shall accept and exercise the corresponding duties. Article 27 The term "account manager" as mentioned in these Measures refers to a professional institution entrusted by the trustee to manage the accounts of enterprise annuity funds.
Article 28 An account manager shall meet the following conditions:
(1) An independent legal person registered in China with the approval of relevant state departments;
(2) Its registered capital is not less than 500 million yuan, and its net assets are not less than 500 million yuan at any time;
(3) Having a sound corporate governance structure;
(four) the number of full-time employees who have obtained the qualification of enterprise annuity fund has reached the prescribed number;
(5) Having a corresponding enterprise annuity fund account information management system;
(6) Having a business place that meets the requirements, safety precautions and other facilities related to the enterprise annuity fund account management business;
(7) Having a sound internal audit monitoring system and risk control system;
(eight) there is no major violation of laws and regulations in the past three years;
(nine) other conditions stipulated by the state.
Article 29 An account manager shall perform the following duties:
(1) Establishing enterprise accounts and personal accounts of enterprise annuity funds;
(two) record the payment of enterprises and employees and the investment income of enterprise annuity funds;
(3) Regularly check the payment data and property changes of the enterprise annuity fund account with the trustee, and submit the check results to the trustee in time;
(4) Calculation of enterprise annuity benefits;
(five) to provide information inquiry services for enterprises and beneficiaries of enterprise annuity funds, enterprise accounts and personal accounts; Provide the beneficiary with the year
Equity report;
(six) regularly submit information such as account management data and enterprise annuity fund account management report to the trustee; Submit enterprise annuity fund account management reports to relevant regulatory authorities on a regular basis;
(seven) since the date of termination of the contract, keep the enterprise annuity fund account management files for at least 15 years in accordance with state regulations;
(eight) other duties stipulated by the state and agreed in the contract.
Article 30 The duties of the account manager shall be terminated under any of the following circumstances:
(1) Violating the contract with the trustee;
(two) the use of enterprise annuity fund property to seek benefits for them, or to seek illegitimate interests for others;
(3) It is dissolved, revoked, declared bankrupt or taken over according to law;
(4) Being disqualified from the enterprise annuity fund account management business according to law;
(5) The trustee has evidence to prove that it is in the interest of the beneficiary to change the account manager;
(six) the relevant regulatory authorities have sufficient reasons and basis to believe that replacing the account manager is in the interests of the beneficiaries;
(seven) other circumstances stipulated by the state and agreed in the contract.
Article 31 Where the duties of the account manager are terminated, the trustee shall appoint a new account manager within 45 days.
Where the duties of the account manager are terminated, the account management information of the enterprise annuity fund shall be properly kept, and the account management business shall be handed over within 45 days, and the new account manager shall accept and exercise the corresponding duties. Article 32 The term "custodian" as mentioned in these Measures refers to a commercial bank entrusted by a trustee to keep the property of enterprise annuity funds.
Article 33 A custodian shall meet the following conditions:
(1) An independent legal person registered in China with the approval of the state financial supervision department;
(2) Its registered capital is not less than 5 billion yuan, and its net assets are not less than 5 billion yuan at any time;
(3) Having a sound corporate governance structure;
(4) Having a special asset custody department;
(five) the number of full-time employees who have obtained the qualification of enterprise annuity fund has reached the prescribed number;
(6) Having the conditions for keeping the property of the enterprise annuity fund;
(7) Having a safe and efficient clearing and delivery system;
(8) Having a business place, safety precautions and other facilities related to the enterprise annuity fund custody business that meet the requirements;
(9) Having a sound internal audit monitoring system and risk control system;
(10) It has no major violations of laws and regulations in the past three years;
(eleven) other conditions stipulated by the state.
Article 34 A custodian shall perform the following duties:
(1) Safely keeping the property of the enterprise annuity fund;
(2) Opening fund accounts and fund property securities accounts in the name of enterprise annuity funds;
(3) Set up separate accounts for different enterprise annuity fund properties under custody to ensure the integrity and independence of the fund properties;
(four) according to the instructions of the trustee, the distribution of enterprise annuity fund property to the investment manager;
(5) Handling liquidation and delivery in time;
(six) responsible for the accounting and valuation of enterprise annuity funds, audit, review and confirm the net asset value of the fund calculated by the investment manager;
(seven) according to the instructions of the trustee, pay the enterprise annuity treatment to the beneficiary;
(eight) regularly check the relevant data with the account manager and investment manager;
(nine) to supervise the investment operation of the investment manager in accordance with the provisions, and regularly report the investment supervision to the trustee;
(ten) regularly submit the enterprise annuity fund custody and financial accounting reports to the trustee; Submit the development report of enterprise annuity fund custody business to the relevant regulatory authorities on a regular basis;
(11) Keeping records, account books, statements and other relevant materials of enterprise annuity fund custody business in accordance with state regulations for at least 15 years from the date of termination of the contract;
(twelve) other duties stipulated by the state and agreed in the contract.
Article 35 If the custodian finds that the investment instructions not established by the investment manager in accordance with the trading procedures violate laws, administrative regulations, other relevant provisions or contractual stipulations, it shall refuse to implement them, immediately notify the investment manager and report to the trustee and relevant regulatory authorities in a timely manner.
If the custodian finds that the investment instructions formulated by the investment manager according to the trading procedures violate laws, administrative regulations, other relevant provisions or contractual stipulations, it shall immediately notify the investment manager and report to the trustee and relevant regulatory authorities in a timely manner.
Article 36 In any of the following circumstances, the duties of the custodian shall be terminated:
(1) Violating the contract with the trustee;
(two) the use of enterprise annuity fund property to seek benefits for them, or to seek illegitimate interests for others;
(3) It is dissolved, revoked, declared bankrupt or taken over according to law;
(4) Being disqualified from the enterprise annuity fund custody business according to law;
(5) The trustee has evidence to prove that it is in the interest of the beneficiary to replace the trustee;
(six) the relevant regulatory authorities have sufficient reasons and basis to believe that the replacement of the custodian is in the interest of the beneficiary;
(seven) other circumstances stipulated by the state and agreed in the contract.
Article 37 Where the duties of the custodian are terminated, the trustee shall appoint a new custodian within 45 days.
Where the duties of the custodian are terminated, the custody materials of the enterprise annuity fund shall be properly kept, and the custody business handover procedures shall be completed within 45 days, and the new custodian shall accept and exercise the corresponding duties.
Article 38 A custodian shall not commit any of the following acts:
(1) The managed enterprise annuity fund property is mixed with its inherent property;
(two) mixed management of enterprise annuity fund custody property and other custody property;
(3) Mixed management of enterprise annuity funds with different enterprise annuity plans and different enterprise annuity investment portfolios;
(four) embezzlement or misappropriation of the entrusted enterprise annuity fund property.
(five) other acts stipulated by the state and prohibited by the contract. Article 39 The term "investment manager" as mentioned in these Measures refers to a professional institution entrusted by the trustee to invest and manage the property of enterprise annuity funds.
Article 40 An investment manager shall meet the following conditions:
(a) approved by the state financial supervision department, registered in China, with the qualification of entrusted investment management, fund management or asset management;
(2) The registered capital of a securities company engaged in securities asset management business is not less than RMB 654.38 billion, and its net assets are maintained at no less than RMB 654.38 billion at any time; The registered capital of the pension management company shall not be less than 500 million yuan, and the net assets of the pension management company shall be maintained at any time; The registered capital of the trust company shall not be less than 300 million yuan, and the net assets of the trust company shall be maintained at any time; The registered capital of fund management companies, insurance asset management companies, securities asset management companies or other professional investment institutions shall be no less than RMB 654.38 billion, and the net assets shall remain no less than RMB 654.38 billion at any time;
(3) Having a sound corporate governance structure;
(four) the number of full-time employees who have obtained the qualification of enterprise annuity fund has reached the prescribed number;
(5) Having business premises, safety precautions and other facilities related to the investment management business of enterprise annuity funds that meet the requirements;
(6) Having a sound internal audit monitoring system and risk control system;
(seven) no major violations of laws and regulations in the past three years;
(eight) other conditions stipulated by the state.
Article 41 Investment managers shall perform the following duties:
(a) investment enterprise annuity fund property;
(2) Checking the accounting and valuation results of the enterprise annuity fund with the custodian in time;
(three) the establishment of enterprise annuity fund investment management risk reserve;
(4) Submit the investment management report of enterprise annuity fund to the trustee on a regular basis; Regularly submit investment management reports of enterprise annuity funds to relevant regulatory authorities;
(5) Keeping accounting vouchers, accounting books, annual financial accounting reports and investment records of enterprise annuity funds for at least 65,438+05 years from the date of termination of the contract;
(six) other duties stipulated by the state and agreed in the contract.
Article 42 Under any of the following circumstances, the investment manager shall promptly report to the trustee:
(1) The unit net value of the enterprise annuity fund fluctuates greatly;
(two) related matters that may have a significant impact on the property of the enterprise annuity fund.
(three) other circumstances stipulated by the state and agreed in the contract.
Article 43 The duties of an investment manager shall be terminated under any of the following circumstances:
(1) Violating the contract with the trustee;
(two) the use of enterprise annuity fund property to seek benefits for them, or to seek illegitimate interests for others;
(3) It is dissolved, revoked, declared bankrupt or taken over according to law;
(4) Being disqualified from the investment management business of enterprise annuity funds according to law;
(5) The trustee has evidence to prove that it is in the interest of the beneficiary to replace the investment manager;
(six) the relevant regulatory authorities have sufficient reasons and basis to believe that replacing the investment manager is in the interests of the beneficiaries;
(seven) other circumstances stipulated by the state and agreed in the contract.
Article 44 Where the duties of an investment manager are terminated, the trustee shall appoint a new investment manager within 45 days.
Where the responsibilities of the investment manager are terminated, the investment management information of the enterprise annuity fund shall be properly kept, and the handover procedures of the investment management business shall be completed within 45 days, and the new investment manager shall accept and exercise the corresponding responsibilities.
Article 45 An investment manager shall not commit any of the following acts:
(1) misappropriating its inherent property or the property of others in the enterprise annuity fund;
(two) unfair treatment of enterprise annuity fund property and other property management;
(three) unfair treatment of different enterprise annuity fund properties under its management;
(four) embezzlement, misappropriation of enterprise annuity fund property;
(five) commitment, disguised commitment to protect capital or guarantee income;
(six) using other assets under management to seek illegitimate interests for the clients, beneficiaries or relevant managers of the enterprise annuity plan;
(seven) other acts stipulated by the state and prohibited by the contract.