The trustee of a single enterprise annuity plan is a commercial bank or a professional institution.
Article 26 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 net assets are not less than 5 billion yuan;
(three) the number of full-time employees who have obtained the qualification for enterprise annuity funds has reached the prescribed number;
(4) Having the conditions for keeping the property of the enterprise annuity fund;
(5) Having a safe and efficient clearing and delivery system;
(6) Having a business place, safety precautions and other facilities related to the enterprise annuity fund custody business that meet the requirements;
(7) Having a sound internal audit monitoring system and risk control system;
(eight) other conditions stipulated by the state.
As a custodian, a commercial bank should set up a special fund custody department.
Article 27 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;
(five) according to the investment instructions of the investment manager, timely liquidation and delivery matters;
(six) responsible for the accounting and valuation of the enterprise annuity fund, and checking the net asset value of the fund calculated by the investment manager;
(seven) timely check the relevant data with the account manager and investment manager, and supervise the investment operation of the investment manager in accordance with the provisions;
(eight) regularly submit the enterprise annuity fund custody and financial accounting reports to the trustee;
(nine) regularly submit the enterprise annuity fund custody report to the relevant regulatory authorities;
(10) Keeping records, account books, statements and other relevant materials of the enterprise annuity fund custody business for at least 65,438+05 years in accordance with state regulations;
(eleven) other duties stipulated by the state and agreed in the contract.
Article 28 If the custodian finds that the investment instruction of the investment manager violates laws, administrative regulations, other relevant provisions or contractual stipulations, it shall refuse to execute it, immediately notify the investment manager and report to the trustee and relevant regulatory authorities in time.
If the custodian finds that the investment instructions that have come into effect by the investment manager in accordance with 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 29 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) The enterprise annuity fund custody business is cancelled 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 30 Where the duties of the custodian are terminated, the trustee shall appoint a new custodian within 30 days.
Where the duties of the custodian terminate, it shall properly keep the custody materials of the enterprise annuity fund, handle the handover procedures of custody business in time, and the new custodian shall receive them in time.
Article 31 Where the duties of a custodian are terminated, an accounting firm shall be hired to audit the custody in accordance with the provisions, and the audit results shall be reported to the custodian and relevant regulatory authorities for the record.
Article 32 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 the assets of different managed enterprise annuity funds;
(4) misappropriating the property of the entrusted enterprise annuity fund.
(five) other acts stipulated by the state and prohibited by the contract.