All fund management companies and fund custody banks:
In order to standardize the accounting business of securities investment funds, ensure the fund industry to effectively implement the new accounting standards, and protect the legitimate rights and interests of fund share holders, according to the requirements of the China Securities Regulatory Commission's Notice on Implementing the Accounting of Fund Management Companies and Securities Investment Funds, China Securities Association issued the Accounting Business Guidelines for Securities Investment Funds on May 15, 2007. According to the Articles of Association of China Asset Management Association, China Asset Management Association (hereinafter referred to as the Association) revised the Guidelines for Accounting Business of Securities Investment Funds (hereinafter referred to as the Guidelines), which is hereby promulgated. Please carry out the relevant accounting business of securities investment funds in accordance with the Accounting Standards for Business Enterprises.
Where the Ministry of Finance and other relevant departments have other specific provisions on the accounting of securities investment funds, those provisions shall prevail.
China Asset Management Association
20 12 years 1 1 month 16 days