China Securities Regulatory Commission, Securities Investment Information Disclosure of Securities Investment Funds Compilation Rules No.5: «Information Disclosure for Money Market Funds Special Provisions»

Promulgated: March 25 2005
Effective: April 1 2005
Applicability: When compiling such information disclosure documents as funds' earnings announcement, ad hoc reports and periodic reports for money market funds, the requirements of the Provisions shall be abided by, apart from the general provisions on information disclosure of the China Securities Regulatory Commission (CSRC) (Article 2).

Main contents: The earnings announcements of money market funds shall include but not be limited to: net earnings per 10,000 fund units and 7-day annualized earnings yield (Article 3). The annual reports and interim reports of money market funds shall at least disclose the following financial indicators and data: net earnings for the period, period-end net asset value of the fund, period-end net value of fund units, net earnings yield for the period and aggregate net earnings yield.
Related legislation: PRC Securities Investment Fund Law, Oct 28 2003, CLP 2003 No.10 p43 ; Administration of Information Disclosure for Securities Investment Funds Procedures; Administration of Money Market Funds Tentative Provisions, Aug 16 2004, CLP 2004 No.8 p11; Information Disclosure of Securities Investment Funds Compilation Rules No.1:《Calculation and Disclosure of Major Financial Indicators》, Sep 16 2003, CLP 2003 No.8 p13 and Issues Relevant to Money Market Funds Investment and Others Circular