0 1, enterprise annuity fund
Refers to the supplementary endowment insurance fund formed by the funds raised according to the enterprise annuity plan formulated according to law and the income from its investment and operation. At present, China's enterprise annuity fund mainly consists of three parts: enterprise payment, individual employee payment and investment and operation income of enterprise annuity fund.
1, according to the provisions of the enterprise annuity plan, that is, the principal of the enterprise annuity fund, it needs to be emphasized that the contributions of enterprises and employees must be their legitimate income;
2. Shareholders of a limited liability company have no right to dispose of the enterprise annuity business, and bear limited liability for the income generated by the investment and operation of the enterprise annuity fund. Shareholders of a joint stock limited company are liable to the company according to the amount of shares.
02. The assets formed by the payment and operation of the enterprise annuity fund include
Monetary funds, securities receivable settlement funds, interest receivable, securities bought for resale, other receivables, bond investments, fund investments, stock investments, other investments, etc.
The initial acquisition and subsequent valuation of treasury bonds, financial bonds, corporate bonds, convertible bonds, investment insurance products, securities investment funds, stocks and other financial products with good liquidity obtained by enterprise annuity funds in accordance with the investment scope stipulated by the state shall be measured at fair value.
Liabilities arising from the operation of enterprise annuity fund include: securities settlement payable, beneficiary treatment payable, trustee management fee payable, trustee management fee payable, investment manager management fee payable, tax payable, securities repurchase fee payable, interest payable, commission payable and other payables.