Special deposit account is a bank settlement account opened by depositors for special management and use of their special-purpose funds in accordance with laws, administrative regulations and rules.

depositors can apply to open a special deposit account for the management and use of the following funds:

1. Capital construction funds.

2. renovation funds.

3. extra-budgetary funds.

4. Funds for purchasing grain, cotton and oil.

5. Securities transaction settlement funds.

6. Futures trading margin.

7. Trust funds.

8. Financial institutions deposit interbank funds.

9. Policy real estate development funds.

1. Company bank card reserve fund.

11. Organization funds of the party, league and trade union in the unit.

12. Social security fund.

13. Housing fund.

14. Other funds that need special management and use.

Income remittance funds and business expenditure funds refer to the income and expenditure funds generated by non-independent accounting units or agencies affiliated to depositors in basic account.

the name of the subordinate unit shall be used for the special deposit account opened for the remittance of income and business expenses.

when a depositor applies for opening a special deposit account, he shall present to the People's Bank of China the certificate for opening a basic account, the permit for opening an account in basic account and the following documents: (Only one special deposit account can be opened with the same certificate)

1. Capital construction funds, renovation funds and policy real estate development funds shall be approved by the competent authorities.

2. For extra-budgetary funds, a certificate from the financial department shall be issued.

3. The approval of the competent department shall be issued for purchasing grain, cotton and oil.

4. The corporate bank card reserve fund shall issue relevant certificates and materials in accordance with the regulations of the bank card approved by the People's Bank of China.

5. The certificate of the securities company or the securities management department shall be issued for the settlement funds of securities transactions.

6. The certificate of the futures company or futures management department shall be issued for the futures trading margin.

7. A financial institution shall issue its certificate when depositing interbank funds.

8. For income remittance and business expenditure, relevant certificates of depositors in basic account shall be issued.

9. The approval or certificate of the unit or relevant department shall be issued for the organizational expenses of the party, league and trade union in the unit.

1. Other funds that need special management and use according to regulations shall be issued with relevant laws and regulations or relevant documents of government departments.

the special deposit account is used to handle the receipt and payment of various special funds, and the cash withdrawal shall be handled in accordance with the Measures for the Administration of RMB Bank Settlement Accounts and the national regulations on cash management.

requirements: earmarking, special management, transfer settlement and cash receipt and payment.

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