Enterprise annuity fund is a supplementary endowment insurance fund formed by the funds raised by enterprises according to the enterprise annuity plan formulated according to law and the income from enterprise investment and operation. The enterprise annuity fund shall be recognized, measured and presented as an independent accounting entity. At the same time, its clients, trustees, custodians, account managers, investment managers and other subjects who provide services for the management of enterprise annuity funds should strictly distinguish enterprise annuity funds from their inherent assets and other assets to ensure the safety of enterprise annuity funds. When accounting for enterprise annuity funds, assets, liabilities, income, expenses and net assets shall be recognized and measured respectively.