How to calculate the trust guarantee fund paid by the company to the trust company and the interest income generated by the fund?

Many people may not understand the meaning of trust protection fund, so they know nothing about it. If you don't know anything about this, come and study with Deep Space Network.

Trust funds are difficult for many small-scale companies to access, so in some large companies, accountants often encounter such problems. Next, let's talk about how to make accounts. Let's have a look.

How does the trust protection fund make accounts?

The accounting treatment for general enterprises to purchase trust products is as follows:

If the wealth management product is guaranteed capital and has a fixed income, otherwise it does not constitute a contractual right to charge the issuer (bank) a fixed or determinable amount, and cannot be accounted for as held-to-maturity investment or loan and receivables, but should be accounted for as trading financial assets or available-for-sale financial assets.

If wealth management products need to be accounted as trading financial assets or available-for-sale financial assets, but they are not traded in an active market and cannot directly obtain fair value, the following methods can generally be adopted:

1. If the financial product specification limits that only securities with active markets can be invested, the fair value at the end of the period can be determined according to the portfolio of the financial product at the end of the period.

2. If the investment objects of this wealth management product include securities and equity without active market, it is necessary to use valuation technology to determine its fair value.

How to calculate the interest income generated by the trust guarantee fund?

Debit: Other receivables.

Loans: bank deposits

Trust guarantee fund and

Rigid payment

What does it matter?

The focus of the trust guarantee fund is to resolve the risk events in the trust industry. Since its establishment, the fund has been accompanied by the voice of doubt-is this to establish an industry to save itself?

safty net

Or is it actually disguised?

Rigid payment

Trust product cost

Buyer's conceit

Products that may lose principal and income and require investors to bear their own risks. However, in the past, when there were difficulties in the payment of domestic trust plans, there were always various ways to give them to investors.

Reveal the whole story

This phenomenon is called

Rigid payment

In fact, this rigid payment is not good for the healthy development of the market, so it is broken.

Rigid payment

How to pass the fund qualification examination? What are the specific methods?