Risk reserves are provided for bank custody income, and this part of the income can be recognized in full.

Fund managers shall accrue risk reserves from fund management fee income every month, and the accrual ratio shall not be less than 10% of fund management fee income. When a fund manager needs to use risk reserves, it shall be reviewed by the relevant fund custodian and handed over to the risk reserve depository bank. When the fund custodian needs to use risk reserves, it shall be reviewed by the relevant fund manager and handed over to the risk reserve depository bank.