T/ZCL 019-2024 Charitable Organization Investment Management Guide Part 4: Risk Control

Scope

Scope: This document provides a full-process regulatory guide for risk control in investment activities aimed at preserving and increasing the value of assets for charitable organizations, along with related forms and templates for risk control. This document applies to charitable organizations, foundations that have not been recognized as charitable organizations, and social groups and social service institutions with pre-tax deduction eligibility for public welfare donations in terms of investment management and risk control. **Main Technical Content**: 1. Preface 2. Normative Reference Documents 3. Terms and Definitions 4. Architectural Responsibilities 4.1 Responsibilities of the Highest Decision-making Body 4.2 Responsibilities of the Secretariat 4.3 Division of Responsibilities among Various Departments 5. Management System 5.1 Key Content of the System 5.2 Major Investments 5.3 Negative List of Investments 5.4 Stop-Loss Mechanism 5.5 Concentration Management 5.6 Suspension or Exit Mechanism 6. Main Stages 6.1 Risk Identification 6.2 Risk Assessment 6.3 Risk Response 6.4 Risk Reporting 7. Risk Classification and Response 7.1 Risk Control in the Process of Setting Investment Goals and Plans 7.2 Risk Control During and After Investment 7.3 Credit Risk 7.4 Market Risk 7.5 Compliance Risk 7.6 Operational Risk 8. Liability for Violations Appendix A (Informative) - Content of Annual Investment Plan Appendix B (Informative) - Investment Manager Risk Control Standards Appendix C (Informative) - Reference Table for Investment Product Risk Control Table A.1 - Investment Goal and Plan Table Table A.2 - Direct Equity Investment Table Table B.1 - Manager's Credit Status Table Table B.2 - Investment History Record Table Table B.3 - Centralized Monitoring Table for All Investment Products Table C.1 - Product Basic Information Table Table C.2 - Investment Team Risk Ana

Development Information

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