(3) Income from investment and operation of enterprise annuity funds.

Article 10 Enterprise annuity funds are fully accumulated and managed through personal accounts.

Enterprise annuity funds can be invested and operated in accordance with national regulations.

The income from the investment and operation of the enterprise annuity fund is merged into the enterprise annuity fund.

Article 11 The amount paid by the enterprise shall be calculated in accordance with the proportion stipulated in the enterprise annuity plan and credited to the personal enterprise annuity account of the employee; the amount of individual employee payment shall be credited to the individual enterprise annuity account of the employee.

The income from the investment and operation of the enterprise annuity fund shall be recorded into the personal account of the enterprise annuity based on the net rate of return.