1、Accounting Standard for Business Enterprises No. 10 - Enterprise Annuity Fund企业会计准则第 10 号企业年金基金Chapter I General Provisions第一章 总则Article 1 To standardize the confirmation and measurement of enterprise annuity fund and the presentation of financial statements, these Standards are formulated in accord
2、ance with the Accounting Standard for Business Enterprises Basic Standards.第一条 为了规范企业年金基金的确认、计量和财务报表列报，根据企业会计准则基本准则，制定本准则。Article 2 The term “enterprise annuity fund“ refers to fund raised by an enterprise in the light of the enterprise annuity plan and the supplementary endowment insurance fund rai
3、sed by its operating income of investment.第二条 企业年金基金，是指根据依法制定的企业年金计划筹集的资金及其投资运营收益形成的企业补充养老保险基金。Article 3 The enterprise annuity funds shall be confirmed, measured and presented as independent accounting subjects.The entrusting party, entrusted party, trustee, account manager, investment manager and
4、other subjects providing services for the management of enterprise annuity fund shall strictly distinguish the enterprise annuity fund and its fixed assets from other assets so as to ensure the safety of the enterprise annuity fund.第三条 企业年金基金应当作为独立的会计主体进行确认、计量和列报。委托人、受托人、托管人、账户管理人、投资管理人和其他为企业年金基金管理提
5、供服务的主体，应当将企业年金基金与其固有资产和其他资产严格区分，确保企业年金基金的安全。Chapter II Confirmation and Measurement第二章 确认和计量Article 4 The enterprise annuity fund shall be confirmed and measured respectively on the basis of assets, liabilities, incomes, expenses and net assets.第四条 企业年金基金应当分别资产、负债、收入、费用和净资产进行确认和计量。Article 5 The asse
6、ts formed by payments for the enterprise annuity fund and by the operation of the annuity fund shall include the monetary funds, settlement accounts receivable of securities, interests receivable, purchases of resale securities, other receivables, bond investments, fund investments, stock investment
7、s and other investments.第五条 企业年金基金缴费及其运营形成的各项资产包括：货币资金、应收证券清算款、应收利息、买入返售证券、其他应收款、债券投资、基金投资、股票投资、其他投资等。Article 6 During the operation of the enterprise annuity fund, the initial acquisition values and subsequent values of the national debt gained under the State investment scope, the financial debent
8、ures and enterprise obligations with the credit rating at the investment grade or above, convertible obligations, investment insurance products, securities investment funds, stocks and other financial products with good liquidity shall be measured as the fair value:(1) The transaction price paid on
9、the transaction date shall be measured as the fair value when an initially investment obtained. The transaction fee shall be directly recorded as profit or loss for the current period; and(2) When estimating the value of an investment on the estimate day, the original carrying value of the investmen
10、t shall be adjusted according to its fair value, and the difference between its fair value and its original carrying value shall be recorded as profit or loss for the current period.The determination of the fair value of an investment shall be subject to the Accounting Standard for Business Enterpri
11、ses No. 22 - Recognition and Measurement of Financial Instruments.第六条 企业年金基金在运营中根据国家规定的投资范围取得的国债、信用等级在投资级以上的金融债和企业债、可转换债、投资性保险产品、证券投资基金、股票等具有良好流动性的金融产品，其初始取得和后续估值应当以公允价值计量：（一）初始取得投资时，应当以交易日支付的成交价款作为其公允价值。发生的交易费用直接计入当期损益。（二）估值日对投资进行估值时，应当以其公允价值调整原账面价值，公允价值与原账面价值的差额计入当期损益。投资公允价值的确定，适用企业会计准则第 22 号金融工具确
12、认和计量。Article 7 The liabilities formed during the operation of the enterprise annuity fund include the settlement accounts receivable of securities, beneficiaries treatments payable, the management fees payable to the entrustee, the management fees payable to the custodian, the management fees payabl
13、e to the investment manager, the taxes payable, the sale accounts of repurchased bonds, the interests payable, the commissions payable, and other accounts payables.第七条 企业年金基金运营形成的各项负债包括：应付证券清算款、应付受益人待遇、应付受托人管理费、应付托管人管理费、应付投资管理人管理费、应交税金、卖出回购证券款、应付利息、应付佣金和其他应付款等。Article 8 The incomes formed by the ope
14、rations of the enterprise annuity fund include the interest incomes on deposits, interests, from the buying of resold bonds, gains on the changes in the fair value, incomes of investment disposal, and other incomes.第八条 企业年金基金运营形成的各项收入包括：存款利息收入、买入返售证券收入、公允价值变动收益、投资处置收益和其他收入。Article 9 The incomes shal
15、l be confirmed and measured according to the following provisions:(1) The interest incomes on deposits shall be determined according to the principal and applicable interest rate;(2) The incomes from buying of resold bonds shall, within the time limit of securities loan, be determined according to t
16、he purchase price of the resold bonds, and the interest rate as stipulated in the agreement;(3) The gains on the changes in the fair value shall, on the estimate date, be determined according to the difference between the fair value of the investment on the current date and the original carrying val
17、ue(namely the fair value of the investment on the previous estimate date);(4) The incomes of investment disposal shall be determined according to the difference between the price obtained from the sale of investment, and the carrying value of the investment; and(5) Other incomes such as risk reserve
18、s shall be determined according to the amount actually incurred.第九条 收入应当按照下列规定确认和计量：（一）存款利息收入，按照本金和适用的利率确定。（二）买入返售证券收入，在融券期限内按照买入返售证券价款和协议约定的利率确定。（三）公允价值变动收益，在估值日按照当日投资公允价值与原账面价值（即上一估值日投资公允价值）的差额确定。（四）投资处置收益，在交易日按照卖出投资所取得的价款与其账面价值的差额确定。（五）风险准备金补亏等其他收入，按照实际发生的金额确定。Article 10 The expenses incurred dur
19、ing the operation of the enterprise annuity fund include the transaction expenses, management fees of the entrusted party the trustee, and the investment manager, the disbursements for the sale of repurchased bonds, and other expenses.第十条 企业年金基金运营发生的各项费用包括：交易费用、受托人管理费、托管人管理费、投资管理人管理费、卖出回购证券支出和其他费用。A
20、rticle 11 The expenses shall be confirmed and measured according to the provisions as follows:(1) The transaction expenses, including the commission charge, commissions and other necessary disbursements paid to the commissioned agents, consultation agents and broker, the amount of which shall be det
21、ermined in accordance with the actually incurred amount;(2) The management fees payable to the entrusted party, trustee, and investment manager shall be determined according to the actual amount of provisions;(3) The disbursements for the sale of repurchased bonds shall, within the time limit for fi
22、nancing, be determined in accordance with the sales price of the repurchased bonds and the interest rate as stipulated in the agreement;(4) Other expenses shall be determined in accordance with the actually incurred amount.第十一条 费用应当按照下列规定确认和计量：（一）交易费用，包括支付给代理机构、咨询机构、券商的手续费和佣金及其他必要支出，按照实际发生的金额确定。（二）受
23、托人管理费、托管人管理费和投资管理人管理费，根据相关规定按实际计提的金额确定。（三）卖出回购证券支出，在融资期限内按照卖出回购证券价款和协议约定的利率确定。（四）其他费用，按照实际发生的金额确定。Article 12 The net assets of the enterprise annuity fund refers to the balance of the assets of the enterprise annuity fund minus liabilities. The date of balance sheet shall carry forward the incomes a
24、nd expenses of the current period into the net assets.Different accounts shall be created for the net assets of an enterprise in view of the enterprise itself and the individual employees, and the distributed operating proceeds shall timely be recorded in each of the aforesaid accounts in accordance
25、 with the plan of the enterprise on annuity fund.第十二条 企业年金基金的净资产，是指企业年金基金的资产减去负债后的余额。资产负债表日，应当将当期各项收入和费用结转至净资产。净资产应当分别企业和职工个人设置账户，根据企业年金计划按期将运营收益分配计入各账户。Article 13 The net assets shall be confirmed and measured in accordance with the provisions as follows:(1) For the payments collected from the ente
26、rprise and employees, the net assets shall be increased according to the amount received;(2) For the treatments paid to the beneficiaries, the net assets shall be reduced in accordance with the amount payable;(3) As the transfer-in amount of an individual account incurred due to an employees transfe
27、r into the enterprise, the net assets shall be increased; and(4) As the transfer-out amount of an individual account incurred due to an employees transfer out of the enterprise, the net assets shall be reduced.第十三条 净资产应当按照下列规定确认和计量：（一）向企业和职工个人收取的缴费，按照收到的金额增加净资产。（二）向受益人支付的待遇，按照应付的金额减少净资产。（三）因职工调入企业而发
28、生的个人账户转入金额，增加净资产。（四）因职工调离企业而发生的个人账户转出金额，减少净资产。Chapter III Presentation第三章 列报Article 14 The financial statements for the enterprise annuity fund include the balance sheets, net assets change statements and annotations.第十四条 企业年金基金的财务报表包括资产负债表、净资产变动表和附注。Article 15 The balance sheet shall reflect the fi
29、nancial status of the enterprise annuity fund on a specific date. It shall be presented and sorted by the assets, liabilities and net assets.第十五条 资产负债表反映企业年金基金在某一特定日期的财务状况，应当按照资产、负债和净资产分类列示。Article 16 The items of the assets shall at least present the information as follows:(1) The monetary fund;(2)
30、 The settlement accounts receivable of bonds;(3) The receivable interests;(4) The purchases of resold securities;(5) Other accounts receivable;(6) The bond investments;(7) The fund investments;(8) The stock investments;(9) Other investments; and(10) Other assets.第十六条 资产类项目至少应当列示下列信息：（一）货币资金；（二）应收证券清
31、算款；（三）应收利息；（四）买入返售证券；（五）其他应收款；（六）债券投资；（七）基金投资；（八）股票投资；（九）其他投资；（十）其他资产。Article 17 The items of the liabilities shall at least present the information as follows:(1) The settlement accounts payable of bolds;(2) The beneficiaries treatments payable;(3) The management fees payable to the entrustee;(4) T
32、he management fees payable to the trustee;(5) The management fees payable to the investment manager;(6) The taxes payable;(7) The amounts from the sale of repurchased bonds;(8) The payable interests;(9) The commissions payable; and(10) Other payables.第十七条 负债类项目至少应当列示下列信息：（一）应付证券清算款；（二）应付受益人待遇；（三）应付受
33、托人管理费；（四）应付托管人管理费；（五）应付投资管理人管理费；（六）应交税金；（七）卖出回购证券款；（八）应付利息；（九）应付佣金；（十）其他应付款。Article 18 The items of the net assets shall present the net value of the enterprise annuity fund.第十八条 净资产类项目列示企业年金基金净值。Article 19 The net assets change statements shall reflect the increases and reductions of the net assets
34、 of the enterprise annuity fund, and present the information as follows:(1) The opening net assets;(2) The current amount of increase of the net assets, including the current incomes, payments collected from the enterprise, payments collected from the employees, transfer-in of individual accounts;(3
35、) The current amount of reduction of net assets, including the current expenses, treatments paid to the beneficiaries, transfer-out of individual account; and(4) The closing net assets.第十九条 净资产变动表反映企业年金基金在一定会计期间的净资产增减变动情况，应当列示下列信息：（一）期初净资产。（二）本期净资产增加数，包括本期收入、收取企业缴费、收取职工个人缴费、个人账户转入。（三）本期净资产减少数，包括本期费用
36、、支付受益人待遇、个人账户转出。（四）期末净资产。Article 20 The annotations shall disclose the information as follows:(1) The main contents and important changes of the annuity fund plan of an enterprise;(2) The sorts of investments, amounts, and methods for the confirmation of the fair value;(3) The proportion of each kind of investments to the total amount of investments; and(4) Any other item that is likely to cause important influence on the investment value.第二十条 附注应当披露下列信息：（一）企业年金计划的主要内容及重大变化。（二）投资种类、金额及公允价值的确定方法。（三）各类投资占投资总额的比例。（四）可能使投资价值受到重大影响的其他事项。
