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| Order of the Ministry of Labor and Social Security, China Banking Regulatory Commission, China Securities Regulatory Commission and China Insurance Regulatory Commission | | 劳动和社会保障部、中国银行业监督管理委员会、中国证券监督管理委员会、中国保险监督管理委员会令 |
(No. 23) | |
（第23号） |
The Trial Measures for the Management of Enterprise Annuities Fund are hereby promulgated and shall come into force as of May 1, 2004. | |
现公布《企业年金基金管理试行办法》，自2004年5月1日起施行。 |
Minister of the Ministry of Labor and Social Security of PRC Zheng Silin | |
中华人民共和国劳动和社会保障部部长 郑斯林 |
Chairman of China Banking Regulatory Commission Liu Mingkang | |
中国银行业监督管理委员会主席 刘明康 |
Chairman of China Securities Regulatory Commission Shangfu Lin | |
中国证券监督管理委员会主席 尚福林 |
Chairman of China Insurance Regulatory Commission Wu Dingfu | |
中国保险监督管理委员会主席 吴定富 |
February 23, 2004 | |
二00四年二月二十三日 |
The Trial Measures for the Management of Enterprise Annuities Fund | |
企业年金基金管理试行办法 |
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| Chapter I General Provisions | | 第一章 总则 |
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| Article 1 With a view to protecting the legitimate rights and interests of all parties of enterprise annuities and regulating the management of enterprise annuities fund, the present Measures are formulated in accordance with the labor law, trust law, contract law, securities investment fund law and the relevant provisions of the State Council. | | 第一条 为维护企业年金各方当事人的合法权益，规范企业年金基金管理，根据劳动法、信托法、合同法、证券投资基金法等法律和国务院有关规定，制定本办法。 |
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| Article 2 The present Measures shall be applicable to the entrustment management, account management, trust management and investment management related to the enterprise annuities fund. | | 第二条 企业年金基金的受托管理、账户管理、托管以及投资管理适用本办法。 |
The term "enterprise annuities fund" as mentioned in the present Measures refers to the fund raised according to the enterprise annuities plan formulated in accordance with the law and the enterprise supplementary old-age insurance fund formed by yields from the investments and operations. | |
本办法所称企业年金基金，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 According to the relevant provisions of the state, a written contractual relationship shall be established between an enterprise that has set up enterprise annuities and its employees, as the trustor, and the enterprise annuity council or legal person trusted institution (hereinafter referred to as the trustee), between the trustee and the enterprise annuities fund account management institution (hereinafter referred to as the account manager), between the enterprise annuities fund trust institution (hereinafter referred to as the custodian) and enterprise annuities fund investment management institution (hereinafter refereed to as the investment manager). | | 第三条 设立企业年金的企业及其职工作为委托人与企业年金理事会或法人受托机构（以下简称受托人），受托人与企业年金基金账户管理机构（以下简称账户管理人）、企业年金基金托管机构（以下简称托管人）和企业年金基金投资管理机构（以下简称投资管理人），按照国家有关规定建立书面合同关系。 |
The written contracts shall be reported to the administrative departments of labor and social security for archival purposes. | |
书面合同应当报劳动保障行政部门备案。 |
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| Article 4 The enterprise annuities fund shall be deposited into the special enterprise annuities account. The properties under enterprise annuities fund shall be separated from the existing properties of and other properties managed by the trustor, trustee, account manager, custodian, investment manager and other natural persons, legal persons or other organizations that provide services for the management of enterprise annuities fund. | | 第四条 企业年金基金必须存入企业年金专户。企业年金基金财产独立于委托人、受托人、账户管理人、托管人、投资管理人和其他为企业年金基金管理提供服务的自然人、法人或其他组织的固有财产及其管理的其他财产。 |
The properties and yields obtained from managing or using the enterprise annuities fund or by other means shall be regarded as the properties under the fund. | |
企业年金基金财产的管理、运用或其他情形取得的财产和收益，应当归入基金财产。 |
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| Article 5 If any of the trustors, trustees, account managers, custodians, investment managers, and other natural persons, legal persons or other organizations that provide services for enterprise annuities fund, conducts liquidation for termination due to lawful dissolution, cancellation or announcement of bankruptcy, the properties under the enterprise annuities fund shall not fall into the scope of liquidation. | | 第五条 委托人、受托人、账户管理人、托管人、投资管理人和其他为企业年金基金管理提供服务的自然人、法人或其他组织，因依法解散、被依法撤销或被依法宣告破产等原因进行终止清算的，企业年金基金财产不属于其清算财产。 |
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| Article 6 The credits under the properties of enterprise annuities fund shall not offset the debts under the fixed properties of the trustor, trustee, account manager, custodian, investment manager and other natural persons, legal persons or other organizations that provide services for the management of enterprise annuities fund. The credits and debts related to the enterprise annuities fund of different enterprises shall not be offset against one another. | | 第六条 企业年金基金财产的债权，不得与委托人、受托人、账户管理人、托管人、投资管理人和其他为企业年金基金管理提供服务的自然人、法人或其他组织固有财产的债务相抵消。不同企业的企业年金基金的债权债务，不得相互抵消。 |
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| Article 7 Any debt other than those undertaken by properties under the enterprise annuities fund shall not be enforced against the properties under the fund. | | 第七条 非因企业年金基金财产本身承担的债务，不得对基金财产强制执行。 |
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| Article 8 The trustees, account managers, custodians, investment managers, and other natural persons, legal persons or other organizations provide services for the management of enterprise annuities fund shall carefully perform their duties, and fulfill their obligations of honesty, good faith, prudence and diligence. | | 第八条 受托人、账户管理人、托管人、投资管理人和其他为企业年金基金管理提供服务的自然人、法人或其他组织必须恪尽职守，履行诚实、信用、谨慎、勤勉的义务。 |
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| Article 9 The Ministry of Labor and Social Security shall be responsible for formulating the relevant polices on the management of enterprise annuities fund. The administrative departments for labor and social security shall conduct supervision over the management of enterprise annuities fund. | | 第九条 劳动保障部负责制定企业年金基金管理的有关政策。劳动保障行政部门对企业年金基金管理进行监管。 |
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| Chapter II Trustee | | 第二章 受托人 |
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| Article 10 The term "trustees" as mentioned in the present Measures refers to the enterprise annuities councils or the old-age insurance management companies or other legal person trusted institutions meeting the requirements of the state that are entrusted to manage the enterprise annuities fund. | | 第十条 本办法所称受托人，是指受托管理企业年金基金的企业年金理事会或符合国家规定的养老金管理公司等法人受托机构（以下简称法人受托机构）。 |
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| Article 11 The enterprise annuities council shall be composed of the enterprise and the representatives of employees. It shall manage the matters relating to the enterprise annuities of the enterprise in accordance with the law, and shall not engage in any operating activities. | | 第十一条 企业年金理事会由企业代表和职工代表等人员组成，依法管理本企业的企业年金事务，不得从事任何形式的营业性活动。 |
An enterprise annuities council shall be honest and faithful, shall have no record of serious violations, and shall not charge any fees. | |
企业年金理事会理事应当诚实守信、无重大违法记录，并不得以任何形式收取费用。 |
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| Article 12 A legal person trusted institution shall satisfy the following conditions: | | 第十二条 法人受托机构应当具备下列条件： |
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| (1)Having registered within the territory of China upon approval of the financial supervisory department of the state; | | （一）经国家金融监管部门批准，在中国境内注册； |
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| (2)Its registered capital is not less than RMB 100 million yuan, and its net assets shall have been not less than RMB 150 million yuan at any time; | | （二）注册资本不少于1亿元人民币，且在任何时候都维持不少于1.5亿元人民币的净资产； |
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| (3)It has perfect legal person governance structure; | | （三）具有完善的法人治理结构； |
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| (4) Having enough number of full-time employees with qualifications to engage in operations of enterprise annuities fund; | | （四）取得企业年金基金从业资格的专职人员达到规定人数； |
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| (5) It has qualified business places, safety facilities and other facilities relating to the trust management of enterprise annuities fund; | | （五）具有符合要求的营业场所、安全防范设施和与企业年金基金受托管理业务有关的其他设施； |
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| (6) It has perfect internal auditing and supervision system and risk control system; | | （六）具有完善的内部稽核监控制度和风险控制制度； |
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| (7) Having no serious violations of law and regulations for recent 3 years; and | | （七）近3年没有重大违法违规行为； |
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| (8) Other conditions provided for by the state. | | （八）国家规定的其他条件。 |
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| Article 13 A trustee shall perform the following duties: | | 第十三条 受托人应当履行下列职责： |
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| (1)Selecting, supervising and replacing the account managers, custodians, investment managers and intermediary service institutions; | | （一）选择、监督、更换账户管理人、托管人、投资管理人以及中介服务机构； |
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| (2)Formulating enterprise annuities fund investment strategies; | | （二）制定企业年金基金投资策略； |
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| (3)Formulating enterprise annuities management reports and financial accounting statements; | | （三）编制企业年金基金管理和财务会计报告； |
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| (4)Conducting supervision over the management of enterprise annuities fund according to the contract; | | （四）根据合同对企业年金基金管理进行监督； |
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| (5)Collecting money paid by the enterprise and its employees, and paying enterprise annuities to the beneficiaries; | | （五）根据合同收取企业和职工缴费，并向受益人支付企业年金待遇； |
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| (6)Accepting inquiries of the trustors and beneficiaries, regularly submitting reports on the management of enterprise annuities fund to the trustor, beneficiaries and the pertinent supervisory department. Where any serious event occurs, it shall timely report to the trustor, beneficiaries and the pertinent supervisory department; | | （六）接受委托人、受益人查询，定期向委托人、受益人和有关监管部门提供企业年金基金管理报告。发生重大事件时，及时向委托人、受益人和有关监管部门报告； |
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| (7) Preserving the records relating to the management of enterprise annuities fund for at least 15 years according to the regulations of the state; and | | （七）按照国家规定保存与企业年金基金管理有关的记录至少15年； |
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| (8) Other duties as provided for by the state and stipulated in the contract. | | （八）国家规定和合同约定的其他职责。 |
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| Article 14 The term "the beneficiaries" as mentioned in the present Measures refers to the employees of an enterprise who participate in the enterprise annuities plan and are entitled to the beneficial rights. | | 第十四条 本办法所称受益人，是指参加企业年金计划并享有受益权的企业职工。 |
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| Article 15 A legal person trusted institution shall have the qualifications for account management or investment management, it may concurrently act as an account manager or investment manager, but shall ensure the independence of different items of management. | | 第十五条 法人受托机构具备账户管理或投资管理业务资格，可以兼任账户管理人或投资管理人，但应当保证各项管理之间的独立性。 |
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| Article 16 A legal person trusted institution shall terminate its duties if it is under any of the following circumstances: | | 第十六条 有下列情形之一的，法人受托机构职责终止： |
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| (1)Breaching the contract signed with the trustor; | | （一）违反与委托人合同约定的； |
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| (2)Seeking interests for itself or seeking improper interests for others by making use of the properties under the enterprise annuities fund; | | （二）利用企业年金基金财产为其谋取利益，或为他人谋取不正当利益的； |
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| (3)Being dissolved, canceled, announced bankruptcy or taken over in accordance with the law; | | （三）依法解散、被依法撤销、被依法宣告破产或被依法接管的； |
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| (4)Being disqualified from engaging in management of enterprise annuities fund according to the law; | | （四）被依法取消企业年金基金受托管理业务资格的； |
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| (5)The trustor has evidence to believe that it is consistent with the interests of the beneficiaries to change the trustee; | | （五）委托人有证据认为更换受托人符合受益人利益的； |
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| (6)The pertinent supervisory department has adequate reasons and grounds to believe that it is consistent with the interests of the beneficiaries to change the trustee; or | | （六）有关监管部门有充分理由和依据认为更换受托人符合受益人利益的； |
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| (7)Other circumstance as provided for by the state and stipulated in the contract. | | （七）国家规定和合同约定的其他情形。 |
If the enterprise annuities council is under any of the circumstances as listed in the preceding paragraph, a new one shall be established according to the relevant regulations of the state. | |
企业年金理事会有前款规定情形之一的，应当按国家规定重新组成。 |
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| Article 17 After the trustee terminates its duties, the trustor shall appoint a new trustee within 30 days. | | 第十七条 受托人职责终止的，委托人应当在30日内委任新的受托人。 |
After the trustee terminates its duties, it shall properly preserve the materials relating to the management of enterprise annuities fund, and shall timely go through the formalities for transfer of trust operations, and the new trustee shall take over such operations. | |
受托人职责终止的，应当妥善保管企业年金基金受托管理资料，及时办理受托管理业务移交手续，新受托人应当及时接收。 |
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| Article 18 After the trustee terminates its duties, it shall, according to the relevant regulations, hire an accounting firm to audit the management upon trust. The auditing result shall be reported to the trustor and the relevant supervisory department for archival purposes. | | 第十八条 受托人职责终止的，应当按照规定聘请会计师事务所对受托管理进行审计，将审计结果报委托人并报有关监管部门备案。 |
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| Chapter III Account Manager | | 第三章 账户管理人 |
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| Article 19 The term "the account managers" as mentioned in the present Measures refers to the special institutions engaging in the management of enterprise annuities fund accounts upon entrustment of trustees. | | 第十九条 本办法所称账户管理人，是指受托人委托管理企业年金基金账户的专业机构。 |
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| Article 20 An account manager shall meet the following conditions: | | 第二十条 账户管理人应当具备下列条件： |
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| (1)It shall be an independent legal person registered within the territory of China upon approval of the relevant departments of the state; | | （一）经国家有关部门批准，在中国境内注册的独立法人； |
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| (2)Its registered capital shall not be less than RMB 50 million yuan; | | （二）注册资本不少于5000万元人民币； |
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| (3)Having perfect legal person governance structure; | | （三）具有完善的法人治理结构； |
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| (4)Having enough number of full-time employees with qualifications to engage in operations of enterprise annuities fund; | | （四）取得企业年金基金从业资格的专职人员达到规定人数； |
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| (5)Having the corresponding account information management system for the enterprise annuity fund; | | （五）具有相应的企业年金基金账户信息管理系统； |
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| (6) It has qualified business places, safety facilities and other facilities relating to the trust management of enterprise annuities fund; | | （六）具有符合要求的营业场所、安全防范设施和与企业年金基金账户管理业务有关的其他设施； |
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| (7) It has perfect internal auditing and supervision system and risk control system; | | （七）具有完善的内部稽核监控制度和风险控制制度； |
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| (8) Other conditions provided for by the state. | | （八）国家规定的其他条件。 |
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| Article 21 A account manager shall perform the following duties: | | 第二十一条 账户管理人应当履行下列职责： |
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| (1)Establishing enterprise accounts and individual accounts under enterprise annuities fund; | | （一）建立企业年金基金企业账户和个人账户； |
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| (2)Recording the money paid by the enterprise and its employees, and the yields from the investments enterprise annuities fund; | | （二）记录企业、职工缴费以及企业年金基金投资收益； |
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| (3)Verifying with the trustor the data on payments and the status of the properties of the enterprise annuities fund account; | | （三）及时与托管人核对缴费数据以及企业年金基金账户财产变化状况； |
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| (4)Calculating the enterprise annuities; | | （四）计算企业年金待遇； |
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| (5)Providing information inquiry services relating to the enterprise accounts and individual accounts under enterprise annuities fund; | | （五）提供企业年金基金企业账户和个人账户信息查询服务； |
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| (6)Submitting regular reports on the management of enterprise annuities fund account to the trustor and the relevant supervisory department; | | （六）定期向受托人和有关监管部门提交企业年金基金账户管理报告； |
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| (7)Preserving the files related to the management of enterprise annuities fund account for 15 years according to the provisions of the state; and | | （七）按照国家规定保存企业年金基金账户管理档案至少15年； |
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| (8)Other duties as provided for by the state and stipulated in the contract. | | （八） 国家规定和合同约定的其他职责。 |
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| Article 22 An account manager shall terminate its duties under any of the following circumstances: | | 第二十二条 有下列情形之一的，账户管理人职责终止： |
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| (1) Breaching the contract signed with the trustor; | | （一）违反与受托人合同约定的； |
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(2)Seeking interests for itself or seeking improper interests for others by making use of the properties under the enterprise annuities fund;
．．．．．． | | （二）利用企业年金基金财产为其谋取利益，或为他人谋取不正当利益的；
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