Ministry of Finance, Securities Investment Fund Accounting Measures

财政部证券投资基金会计核算办法

December 31, 2001 | BY

clpstaff &clp articles &

Issued: 11 November 2001 Effective: 1 January 2002 Interpreting authority: Ministry of Finance Applicability: These Procedures are applicable to securities…

Clp Reference: 3100/01.11.11 Promulgated: 2001-11-11 Effective: 2002-01-01

Issued: 11 November 2001
Effective: 1 January 2002
Interpreting authority: Ministry of Finance
Applicability: These Procedures are applicable to securities investment funds managed by fund management companies (Item 2, Part One).

Main contents: The Procedures are formulated to standardize the accounting practice of, and to ensure the truth and completeness of accounting information provided by, securities investment funds (Item 1, Part One). For standardization, the Procedures provide detailed classification of accounts for the accounting of such funds, including the accounting treatment of each account (Part Two). The Procedures also set out the format of each required financial report, including explanations for its preparation (Part Three).

clp reference:3100/01.11.11promulgated:2001-11-11effective:2002-01-01

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