会计准则+10号准则（Accounting Standards No. +10）.doc

会计准则+10号准则（Accounting Standards No. +10） Enterprise Accounting Standards No. tenth -- enterprise annuity fund (2006) Accounting [2006]3 number Time of promulgation: 2006-2-15 dispatch unit: Ministry of Finance Chapter I General Provisions Article 1 these standards are formulated in accordance with the accounting standards for enterprises - basic standards, in order to regulate the confirmation, measurement and presentation of enterprise financial statements. The second enterprise annuity fund refers to the enterprise supplementary endowment insurance fund formed by the funds raised by the enterprise annuity plan formulated according to law and the investment operation proceeds. The third enterprise annuity funds shall be recognized, measured and presented as independent accounting entities. The trustor, trustee, trustee, account manager, investment manager and other services for the management of enterprise annuity fund shall be subject to the enterprise annuity fund and its fixed assets and other assets strict distinction, ensure the safety of the enterprise annuity fund. The second chapter is confirmation and measurement The fourth enterprise annuity funds shall be recognized and measured respectively in assets, liabilities, income, expenses and net assets. Fifth of the assets of enterprise annuity fund payment and operation form include the monetary funds, settlement accounts receivable of securities, interest receivable, resale securities and other receivables, bond investments, fund investments, stock investments and other investments. Sixth of the enterprise annuity fund operations according to the provisions of the state treasury, the scope of investment the investment grade credit rating in more than financial bonds and corporate bonds, convertible bonds, investment insurance products, securities investment funds, stocks and other financial products with good liquidity, the initial acquisition and subsequent valuation should be based on the fair value meteri