Article 11 of the Trial Measures for Enterprise Annuities stipulates: "The income from investment and operation of enterprise annuities shall be included in the personal account of enterprise annuities according to the net rate of return." The net rate of return on investment and operation of enterprise annuity fund refers to the part of investment and operation income of enterprise annuity fund excluding management costs. The so-called net rate of return refers to the quotient of the net income of the enterprise annuity fund divided by the initial net value of the enterprise annuity fund. The calculation formula is: net return on investment of enterprise annuity fund = net return on investment of enterprise annuity fund/initial net value of enterprise annuity fund. The calculation formula is as follows: investment and operation income of enterprise annuity fund included in individual account of enterprise annuity of an employee = initial net annual account of enterprise annuity fund of the employee × net return on investment of enterprise annuity fund. If the income recording date is also the payment recording date, the account manager shall record the new payment amount into the enterprise account and personal account in time after recording the investment operation income, and this account shall be regarded as the "previous balance of enterprise account and personal account" on the next income recording date. If the income recording date is different from the payment recording date, the account balance must be adjusted on the payment date. The account manager should first calculate and record the income from the last income recording date to the payment date, and then record the new payment amount. When the income is recorded next week, this amount will be regarded as "the previous balance of enterprise accounts and personal accounts". The exclusive manuscript states that any work (words, pictures and charts) with the source of "China Pension Network" shall not be reproduced in whole or in part by any media or individual without the authorization of China Pension Network. If you need to reprint, please contact banker8@163.com; Please indicate the source and add the source link when reprinting with permission. Otherwise, this website will investigate the responsibility according to law.