Withdraw the occupational risk fund (hereinafter referred to as the risk fund) and bear the responsibility together with the net assets. This item is called occupational risk fund on the statement to be filled in by the Judicial Bureau, and it is under the item of liabilities.

The entries to be timed are as follows:

Borrow: management fee-occupational risk fund

Loan: occupational risk fund

The entry at the time of payment is:

Borrow: occupational risk fund

Loan: bank deposit-* * bank