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Accounting Standards for Enterprises No. 10 – Annuity Fund of enterprises
(No. 3 [2006] of the Ministry of Finance February 15, 2006)
| | 企业会计准则第10号－－企业年金基金
（财会[2006]3号 二○○六年二月十五日）
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Chapter I General Provisions
| | 第一章 总则
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Article 1 For the purpose of regulating the recognition and measurement of enterprise annuity funds and the presentation of financial statements, these Standards are formulated in accordance with the Accounting Standards for 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。
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Article 2 The “annuity fund of an enterprise” refers to the supplementary old-age insurance fund raised by an enterprise according to the enterprise annuity plan and the investment gains of the enterprise.
| | 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。
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Article 3 The annuity fund of an enterprise shall be recognized, measured and presented as independent accounting subjects.
The entrusting party, entrusted party, custodian, account manager, investment manager and other subjects rendering services for the management of annuity fund of an enterprise shall strictly distinguish the enterprise's annuity fund and its fixed assets from other assets so as to ensure the safety of the annuity fund of the enterprise.
| | 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。
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Chapter II Recognition and Measurement
| | 第二章 确认和计量
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Article 4 The annuity fund of an enterprise shall be recognized and measured on the basis of assets, liabilities, gains, expenses and net assets, respectively.
| | 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。
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Article 5 The assets formed by payments for the annuity fund of an enterprise and the operations of the annuity fund include the monetary funds, securities settlement payments receivable, interests receivable, purchases of resale securities, other receivables, bond investments, fund investments, stock investments 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。
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Article 6 With regard to the government debts, the financial debts and enterprise debts with the credit rating of investment grade or above, and other financial products with good liquidity such as convertible debts, investment insurance products, securities investment funds, stocks etc., which are obtained during the operations of the annuity fund of an enterprise, their initial acquisition values and subsequent values shall be measured through the fair value method:
| | 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：
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(1)The transaction price paid on the transaction date shall be the fair value of an initially obtained investment. The transaction fee shall be directly recorded in the profits and losses of the current period; and
| | （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。
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(2)When estimating the value of an investment on the estimate day, the investment's original carrying value shall be adjusted according to its fair value, and the difference between its fair value and its original carrying value shall be recorded in the profits and losses of the current period.
The determination of the fair value of an investment shall be governed by the Accounting Standards for Enterprises No. 22 – Recognition and Measurement of Financial Instruments.
| | （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——金融工具确认和计量》。
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Article 7 The liabilities formed in the operations of the annuity fund of an enterprise include the securities settlement payments payable, beneficiaries' treatments payable, the management fees payable to the entrustee, the management fees payable to the custodian, the management fees payable to the investment manager, the taxes payable, the price of repo, the interests payable, the commissions payable, and other 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。
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