Legal analysis: The net assets of an enterprise annuity fund, also known as the net value of an annuity fund, refer to the economic interests enjoyed by beneficiaries of an enterprise annuity fund in the property of an enterprise annuity fund. The amount is equal to the balance of the enterprise annuity fund assets minus fund liabilities.

Net assets of the enterprise annuity fund = net assets at the beginning of the period + net income for the current period + collection of corporate contributions + collection of employee personal contributions + personal account transfer - payment of beneficiary benefits - personal account transfer Legal basis: "The People's Republic of China and the People's Republic of China"

Insurance Law "Article 12 The employer shall pay basic pension insurance premiums in accordance with the proportion of the total wages of its employees stipulated by the state, and record them into the basic pension insurance overall fund.

Employees should pay basic pension insurance premiums in accordance with the proportion of their wages stipulated by the state and credit them into their personal accounts.

Individual industrial and commercial households without employees, part-time employees who have not participated in basic pension insurance in the employer, and other flexible employment personnel who participate in basic pension insurance shall pay basic pension insurance premiums in accordance with national regulations and record them separately in the basic pension insurance pooling fund

and personal accounts.