Enterprise annuity fund includes funds raised by enterprise annuity plan and investment operation income. The property of enterprise annuity fund is limited to domestic investment, including bank deposits, national debt, central bank bills and bond repurchase. The investment management of enterprise annuity funds should follow the principles of prudence and risk diversification.

legal ground

Article 2 of the Measures for the Administration of Enterprise Annuity Funds

These Measures shall apply to the entrustment management, account management, custody, investment management and supervision and 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.