Article 3 The annuity fund of an enterprise shall be recognized, measured and presented as independent accounting subjects.
An enterprise annuity fund established according to law may enter into the national inter-bank bond market to engage in such businesses as bond investment, etc.
Requesting an enterprise annuity fund management institution to provide discounts or deductions so as to pay less management fees in a disguised form;
Article 3the enterprise annuity funds shall be confirmed, measured and presented as independent accounting subjects.
On base of the trust law, it constructs a frame of the enterprise annuity fund operation mainly with the rights and obligations of those involved.
The Ministry of Labor and Social Security shall be responsible for the qualification accreditation of enterprise annuity fund management institutions.
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