the income of enterprise annuity fund is the inflow of economic benefits formed by the investment and operation of enterprise annuity fund. Among them, the enterprise annuity fund is an enterprise supplementary endowment insurance fund formed according to the funds raised by the enterprise annuity plan formulated according to law and its investment and operation income.

The income of the enterprise annuity fund can increase the assets of the enterprise annuity fund, or decrease the liabilities of the enterprise annuity fund, or both. The enterprise annuity fund shall calculate and confirm the fund income daily or weekly, and conduct accounting treatment.

the income of enterprise annuity fund consists of other income items, such as deposit interest income, income from buying securities for resale, income from changes in fair value, income from investment disposal, and risk reserve to cover losses.