Bond interest refers to the interest that the fund assets get regularly because they invest in different kinds of bonds, such as government bonds, local government bonds, corporate bonds and financial bonds.
According to China's relevant laws and regulations, the proportion of fund investment in treasury bonds shall not be less than 20% of the fund's net asset value.
Interest accounting: If the bond interest is paid in installments, the book value of the due bond is equal to the face value, and the enterprise only needs to pay the principal of the bond according to the face value.
Accounting treatment is: borrowing: bonds payable, bonds face value loans; If the interest of bank deposit bonds is paid together with the principal, when the enterprise pays the principal and interest at maturity, the accounting treatment is: borrowing: bonds payable, bonds payable at face value, and accrued interest loans: bank deposits.
legal ground
Interim Measures for the Administration of Securities Investment Funds
Article 33 The investment portfolio of a fund shall meet the following requirements:
(1) The proportion of 65,438+0 funds investing in stocks and bonds shall not be less than 80% of the total assets of the fund;
(2) The shares of 65,438+0 listed companies held by the 65,438+0 fund shall not exceed 65,438+00% of the fund's net asset value;
(3) All funds managed by the same fund manager hold securities issued by 65,438+0 companies, which shall not exceed 65,438+00% of the securities;
(4) The proportion of 65,438+0 funds investing in government bonds is not less than 20% of the fund's net asset value;
(5) Other proportional restrictions stipulated by the China Securities Regulatory Commission. Thirty-fifth open-end funds must keep enough cash or state bonds to pay the ransom. Article 7 The investment objectives, investment scope, investment decision-making, investment portfolio and investment restrictions of a fund.
(1) Investment objective Taking the investment objective as an example, it shows that the investment objective is to reduce and diversify the investment risk for investors, ensure the safety of the fund assets and seek the long-term investment income of the fund.
(II) Scope of investment: The Fund can only invest in financial instruments with good liquidity, mainly in domestic stocks and bonds that are publicly listed according to law.
(3) Investment decision-making stipulates the decision-making basis and decision-making procedures for fund managers to use fund assets.
(4) The portfolio statement shows that the proportion of the Fund's investment in stocks and bonds is not less than 80% of the total assets of the Fund; Respectively stipulate the proportion of investment in stocks and bonds in fund assets; Specify the principles for choosing different securities to form a portfolio.
(5) Investment restrictions List the investment projects prohibited according to the Interim Measures, fund contracts and other relevant regulations.