id	sid	tid	token	lemma	pos
fbem-1475	1	1	frontiers	frontier	NOUN
fbem-1475	1	2	in	in	ADP
fbem-1475	1	3	business	business	NOUN
fbem-1475	1	4	,	,	PUNCT
fbem-1475	1	5	economics	economic	NOUN
fbem-1475	1	6	and	and	CCONJ
fbem-1475	1	7	management	management	NOUN
fbem-1475	1	8	issn	issn	PROPN
fbem-1475	1	9	:	:	PUNCT
fbem-1475	1	10	2766	2766	NUM
fbem-1475	1	11	-	-	PUNCT
fbem-1475	1	12	824x	824x	NUM
fbem-1475	1	13	|	|	ADJ
fbem-1475	1	14	vol	vol	NOUN
fbem-1475	1	15	.	.	PROPN
fbem-1475	2	1	5	5	NUM
fbem-1475	2	2	,	,	PUNCT
fbem-1475	2	3	no	no	INTJ
fbem-1475	2	4	.	.	NOUN
fbem-1475	2	5	1	1	NUM
fbem-1475	2	6	,	,	PUNCT
fbem-1475	2	7	2022	2022	NUM
fbem-1475	2	8	109	109	NUM
fbem-1475	2	9	research	research	NOUN
fbem-1475	2	10	on	on	ADP
fbem-1475	2	11	china	china	PROPN
fbem-1475	2	12	's	's	PART
fbem-1475	2	13	enterprise	enterprise	NOUN
fbem-1475	2	14	annuity	annuity	NOUN
fbem-1475	2	15	accounting	accounting	NOUN
fbem-1475	2	16	information	information	NOUN
fbem-1475	2	17	disclosure	disclosure	NOUN
fbem-1475	2	18	system	system	NOUN
fbem-1475	2	19	xinru	xinru	PROPN
fbem-1475	2	20	liu1	liu1	PROPN
fbem-1475	2	21	,	,	PUNCT
fbem-1475	2	22	yuzhe	yuzhe	PROPN
fbem-1475	2	23	zhao1	zhao1	X
fbem-1475	2	24	,	,	PUNCT
fbem-1475	2	25	*	*	PUNCT
fbem-1475	2	26	,	,	PUNCT
fbem-1475	2	27	yingtian	yingtian	PROPN
fbem-1475	2	28	zhao1	zhao1	PROPN
fbem-1475	2	29	,	,	PUNCT
fbem-1475	2	30	mingxia	mingxia	PROPN
fbem-1475	2	31	ma1	ma1	PROPN
fbem-1475	2	32	,	,	PUNCT
fbem-1475	2	33	zan	zan	PROPN
fbem-1475	2	34	guo2	guo2	PROPN
fbem-1475	2	35	1college	1college	PROPN
fbem-1475	2	36	of	of	ADP
fbem-1475	2	37	management	management	NOUN
fbem-1475	2	38	,	,	PUNCT
fbem-1475	2	39	hebei	hebei	PROPN
fbem-1475	2	40	university	university	PROPN
fbem-1475	2	41	,	,	PUNCT
fbem-1475	2	42	baoding	baoding	PROPN
fbem-1475	2	43	071002	071002	NUM
fbem-1475	2	44	,	,	PUNCT
fbem-1475	2	45	china	china	PROPN
fbem-1475	2	46	2college	2college	PROPN
fbem-1475	2	47	of	of	ADP
fbem-1475	2	48	economics	economics	PROPN
fbem-1475	2	49	,	,	PUNCT
fbem-1475	2	50	hebei	hebei	PROPN
fbem-1475	2	51	university	university	PROPN
fbem-1475	2	52	,	,	PUNCT
fbem-1475	2	53	baoding	baoding	PROPN
fbem-1475	2	54	071002	071002	NUM
fbem-1475	2	55	,	,	PUNCT
fbem-1475	2	56	china	china	PROPN
fbem-1475	2	57	*	*	PUNCT
fbem-1475	2	58	corresponding	correspond	VERB
fbem-1475	2	59	author	author	NOUN
fbem-1475	2	60	:	:	PUNCT
fbem-1475	2	61	zan	zan	PROPN
fbem-1475	2	62	guo	guo	PROPN
fbem-1475	2	63	(	(	PUNCT
fbem-1475	2	64	email	email	NOUN
fbem-1475	2	65	:	:	PUNCT
fbem-1475	2	66	947089362@qq.com	947089362@qq.com	NUM
fbem-1475	2	67	)	)	PUNCT
fbem-1475	2	68	abstract	abstract	NOUN
fbem-1475	2	69	:	:	PUNCT
fbem-1475	2	70	enterprise	enterprise	NOUN
fbem-1475	2	71	annuity	annuity	NOUN
fbem-1475	2	72	is	be	AUX
fbem-1475	2	73	an	an	DET
fbem-1475	2	74	important	important	ADJ
fbem-1475	2	75	content	content	NOUN
fbem-1475	2	76	of	of	ADP
fbem-1475	2	77	the	the	DET
fbem-1475	2	78	construction	construction	NOUN
fbem-1475	2	79	of	of	ADP
fbem-1475	2	80	multi	multi	ADJ
fbem-1475	2	81	-	-	ADJ
fbem-1475	2	82	level	level	ADJ
fbem-1475	2	83	endowment	endowment	NOUN
fbem-1475	2	84	insurance	insurance	NOUN
fbem-1475	2	85	system	system	NOUN
fbem-1475	2	86	,	,	PUNCT
fbem-1475	2	87	an	an	DET
fbem-1475	2	88	important	important	ADJ
fbem-1475	2	89	supplement	supplement	NOUN
fbem-1475	2	90	to	to	ADP
fbem-1475	2	91	the	the	DET
fbem-1475	2	92	national	national	ADJ
fbem-1475	2	93	basic	basic	ADJ
fbem-1475	2	94	endowment	endowment	NOUN
fbem-1475	2	95	insurance	insurance	NOUN
fbem-1475	2	96	,	,	PUNCT
fbem-1475	2	97	and	and	CCONJ
fbem-1475	2	98	the	the	DET
fbem-1475	2	99	'	'	PUNCT
fbem-1475	2	100	second	second	ADJ
fbem-1475	2	101	pillar	pillar	NOUN
fbem-1475	2	102	'	'	PUNCT
fbem-1475	2	103	of	of	ADP
fbem-1475	2	104	china	china	PROPN
fbem-1475	2	105	's	's	PART
fbem-1475	2	106	improving	improve	VERB
fbem-1475	2	107	urban	urban	ADJ
fbem-1475	2	108	employee	employee	NOUN
fbem-1475	2	109	endowment	endowment	NOUN
fbem-1475	2	110	insurance	insurance	NOUN
fbem-1475	2	111	system	system	NOUN
fbem-1475	2	112	.	.	PUNCT
fbem-1475	3	1	starting	start	VERB
fbem-1475	3	2	from	from	ADP
fbem-1475	3	3	the	the	DET
fbem-1475	3	4	disclosure	disclosure	NOUN
fbem-1475	3	5	of	of	ADP
fbem-1475	3	6	enterprise	enterprise	NOUN
fbem-1475	3	7	annuity	annuity	NOUN
fbem-1475	3	8	accounting	accounting	NOUN
fbem-1475	3	9	information	information	NOUN
fbem-1475	3	10	,	,	PUNCT
fbem-1475	3	11	this	this	DET
fbem-1475	3	12	paper	paper	NOUN
fbem-1475	3	13	combs	comb	VERB
fbem-1475	3	14	the	the	DET
fbem-1475	3	15	development	development	NOUN
fbem-1475	3	16	status	status	NOUN
fbem-1475	3	17	of	of	ADP
fbem-1475	3	18	enterprise	enterprise	NOUN
fbem-1475	3	19	annuity	annuity	NOUN
fbem-1475	3	20	accounting	accounting	NOUN
fbem-1475	3	21	information	information	NOUN
fbem-1475	3	22	disclosure	disclosure	NOUN
fbem-1475	3	23	system	system	NOUN
fbem-1475	3	24	,	,	PUNCT
fbem-1475	3	25	analyzes	analyze	VERB
fbem-1475	3	26	the	the	DET
fbem-1475	3	27	development	development	NOUN
fbem-1475	3	28	process	process	NOUN
fbem-1475	3	29	of	of	ADP
fbem-1475	3	30	foreign	foreign	ADJ
fbem-1475	3	31	enterprise	enterprise	NOUN
fbem-1475	3	32	annuity	annuity	NOUN
fbem-1475	3	33	information	information	NOUN
fbem-1475	3	34	disclosure	disclosure	NOUN
fbem-1475	3	35	system	system	NOUN
fbem-1475	3	36	,	,	PUNCT
fbem-1475	3	37	and	and	CCONJ
fbem-1475	3	38	finds	find	VERB
fbem-1475	3	39	that	that	SCONJ
fbem-1475	3	40	there	there	PRON
fbem-1475	3	41	are	be	VERB
fbem-1475	3	42	some	some	DET
fbem-1475	3	43	problems	problem	NOUN
fbem-1475	3	44	in	in	ADP
fbem-1475	3	45	the	the	DET
fbem-1475	3	46	process	process	NOUN
fbem-1475	3	47	of	of	ADP
fbem-1475	3	48	perfecting	perfect	VERB
fbem-1475	3	49	china	china	PROPN
fbem-1475	3	50	's	's	PART
fbem-1475	3	51	enterprise	enterprise	NOUN
fbem-1475	3	52	annuity	annuity	NOUN
fbem-1475	3	53	information	information	NOUN
fbem-1475	3	54	disclosure	disclosure	NOUN
fbem-1475	3	55	system	system	NOUN
fbem-1475	3	56	,	,	PUNCT
fbem-1475	3	57	such	such	ADJ
fbem-1475	3	58	as	as	ADP
fbem-1475	3	59	imperfect	imperfect	ADJ
fbem-1475	3	60	relevant	relevant	ADJ
fbem-1475	3	61	laws	law	NOUN
fbem-1475	3	62	,	,	PUNCT
fbem-1475	3	63	single	single	ADJ
fbem-1475	3	64	disclosure	disclosure	NOUN
fbem-1475	3	65	content	content	NOUN
fbem-1475	3	66	,	,	PUNCT
fbem-1475	3	67	lack	lack	NOUN
fbem-1475	3	68	of	of	ADP
fbem-1475	3	69	disclosure	disclosure	NOUN
fbem-1475	3	70	platform	platform	NOUN
fbem-1475	3	71	and	and	CCONJ
fbem-1475	3	72	imperfect	imperfect	ADJ
fbem-1475	3	73	supervision	supervision	NOUN
fbem-1475	3	74	system	system	NOUN
fbem-1475	3	75	.	.	PUNCT
fbem-1475	4	1	keywords	keyword	NOUN
fbem-1475	4	2	:	:	PUNCT
fbem-1475	4	3	accounting	account	VERB
fbem-1475	4	4	information	information	NOUN
fbem-1475	4	5	,	,	PUNCT
fbem-1475	4	6	disclosure	disclosure	NOUN
fbem-1475	4	7	system	system	NOUN
fbem-1475	4	8	,	,	PUNCT
fbem-1475	4	9	enterprise	enterprise	NOUN
fbem-1475	4	10	annuity	annuity	NOUN
fbem-1475	4	11	.	.	PUNCT
fbem-1475	5	1	1	1	X
fbem-1475	5	2	.	.	X
fbem-1475	5	3	introduction	introduction	NOUN
fbem-1475	5	4	enterprise	enterprise	NOUN
fbem-1475	5	5	annuity	annuity	NOUN
fbem-1475	5	6	is	be	AUX
fbem-1475	5	7	an	an	DET
fbem-1475	5	8	important	important	ADJ
fbem-1475	5	9	part	part	NOUN
fbem-1475	5	10	of	of	ADP
fbem-1475	5	11	china	china	PROPN
fbem-1475	5	12	's	's	PART
fbem-1475	5	13	multipillar	multipillar	ADJ
fbem-1475	5	14	pension	pension	NOUN
fbem-1475	5	15	insurance	insurance	NOUN
fbem-1475	5	16	system	system	NOUN
fbem-1475	5	17	,	,	PUNCT
fbem-1475	5	18	which	which	PRON
fbem-1475	5	19	is	be	AUX
fbem-1475	5	20	of	of	ADP
fbem-1475	5	21	great	great	ADJ
fbem-1475	5	22	significance	significance	NOUN
fbem-1475	5	23	to	to	PART
fbem-1475	5	24	reduce	reduce	VERB
fbem-1475	5	25	the	the	DET
fbem-1475	5	26	government	government	NOUN
fbem-1475	5	27	's	's	PART
fbem-1475	5	28	financial	financial	ADJ
fbem-1475	5	29	burden	burden	NOUN
fbem-1475	5	30	and	and	CCONJ
fbem-1475	5	31	ease	ease	VERB
fbem-1475	5	32	the	the	DET
fbem-1475	5	33	contradiction	contradiction	NOUN
fbem-1475	5	34	between	between	ADP
fbem-1475	5	35	supply	supply	NOUN
fbem-1475	5	36	and	and	CCONJ
fbem-1475	5	37	demand	demand	NOUN
fbem-1475	5	38	of	of	ADP
fbem-1475	5	39	pension	pension	NOUN
fbem-1475	5	40	insurance	insurance	NOUN
fbem-1475	5	41	.	.	PUNCT
fbem-1475	6	1	however	however	ADV
fbem-1475	6	2	,	,	PUNCT
fbem-1475	6	3	as	as	ADV
fbem-1475	6	4	far	far	ADV
fbem-1475	6	5	as	as	SCONJ
fbem-1475	6	6	china	china	PROPN
fbem-1475	6	7	's	's	PART
fbem-1475	6	8	status	status	NOUN
fbem-1475	6	9	quo	quo	NOUN
fbem-1475	6	10	is	be	AUX
fbem-1475	6	11	concerned	concern	VERB
fbem-1475	6	12	,	,	PUNCT
fbem-1475	6	13	the	the	DET
fbem-1475	6	14	enterprise	enterprise	NOUN
fbem-1475	6	15	annuity	annuity	NOUN
fbem-1475	6	16	system	system	NOUN
fbem-1475	6	17	still	still	ADV
fbem-1475	6	18	has	have	VERB
fbem-1475	6	19	problems	problem	NOUN
fbem-1475	6	20	such	such	ADJ
fbem-1475	6	21	as	as	ADP
fbem-1475	6	22	slow	slow	ADJ
fbem-1475	6	23	growth	growth	NOUN
fbem-1475	6	24	in	in	ADP
fbem-1475	6	25	scale	scale	NOUN
fbem-1475	6	26	,	,	PUNCT
fbem-1475	6	27	uneven	uneven	ADJ
fbem-1475	6	28	geographical	geographical	ADJ
fbem-1475	6	29	distribution	distribution	NOUN
fbem-1475	6	30	,	,	PUNCT
fbem-1475	6	31	uneven	uneven	ADJ
fbem-1475	6	32	distribution	distribution	NOUN
fbem-1475	6	33	of	of	ADP
fbem-1475	6	34	industries	industry	NOUN
fbem-1475	6	35	,	,	PUNCT
fbem-1475	6	36	and	and	CCONJ
fbem-1475	6	37	the	the	DET
fbem-1475	6	38	need	need	NOUN
fbem-1475	6	39	to	to	PART
fbem-1475	6	40	strengthen	strengthen	VERB
fbem-1475	6	41	the	the	DET
fbem-1475	6	42	security	security	NOUN
fbem-1475	6	43	of	of	ADP
fbem-1475	6	44	enterprise	enterprise	NOUN
fbem-1475	6	45	annuity	annuity	NOUN
fbem-1475	6	46	[	[	X
fbem-1475	6	47	1	1	NUM
fbem-1475	6	48	]	]	PUNCT
fbem-1475	6	49	.	.	PUNCT
fbem-1475	7	1	in	in	ADP
fbem-1475	7	2	view	view	NOUN
fbem-1475	7	3	of	of	ADP
fbem-1475	7	4	the	the	DET
fbem-1475	7	5	enterprise	enterprise	NOUN
fbem-1475	7	6	annuity	annuity	NOUN
fbem-1475	7	7	security	security	NOUN
fbem-1475	7	8	question	question	NOUN
fbem-1475	7	9	,	,	PUNCT
fbem-1475	7	10	how	how	SCONJ
fbem-1475	7	11	to	to	PART
fbem-1475	7	12	strengthen	strengthen	VERB
fbem-1475	7	13	the	the	DET
fbem-1475	7	14	supervision	supervision	NOUN
fbem-1475	7	15	to	to	ADP
fbem-1475	7	16	the	the	DET
fbem-1475	7	17	enterprise	enterprise	NOUN
fbem-1475	7	18	annuity	annuity	NOUN
fbem-1475	7	19	,	,	PUNCT
fbem-1475	7	20	how	how	SCONJ
fbem-1475	7	21	to	to	PART
fbem-1475	7	22	perfect	perfect	VERB
fbem-1475	7	23	the	the	DET
fbem-1475	7	24	enterprise	enterprise	NOUN
fbem-1475	7	25	annuity	annuity	NOUN
fbem-1475	7	26	accounting	accounting	NOUN
fbem-1475	7	27	information	information	NOUN
fbem-1475	7	28	disclosure	disclosure	NOUN
fbem-1475	7	29	system	system	NOUN
fbem-1475	7	30	,	,	PUNCT
fbem-1475	7	31	regarding	regard	VERB
fbem-1475	7	32	deals	deal	NOUN
fbem-1475	7	33	with	with	ADP
fbem-1475	7	34	the	the	DET
fbem-1475	7	35	enterprise	enterprise	NOUN
fbem-1475	7	36	annuity	annuity	NOUN
fbem-1475	7	37	investment	investment	NOUN
fbem-1475	7	38	credit	credit	NOUN
fbem-1475	7	39	risk	risk	NOUN
fbem-1475	7	40	,	,	PUNCT
fbem-1475	7	41	makes	make	VERB
fbem-1475	7	42	up	up	ADP
fbem-1475	7	43	the	the	DET
fbem-1475	7	44	enterprise	enterprise	NOUN
fbem-1475	7	45	annuity	annuity	NOUN
fbem-1475	7	46	system	system	NOUN
fbem-1475	7	47	flaw	flaw	NOUN
fbem-1475	7	48	and	and	CCONJ
fbem-1475	7	49	the	the	DET
fbem-1475	7	50	safeguard	safeguard	NOUN
fbem-1475	7	51	enterprise	enterprise	NOUN
fbem-1475	7	52	annuity	annuity	NOUN
fbem-1475	7	53	security	security	NOUN
fbem-1475	7	54	has	have	VERB
fbem-1475	7	55	the	the	DET
fbem-1475	7	56	important	important	ADJ
fbem-1475	7	57	practical	practical	ADJ
fbem-1475	7	58	significance	significance	NOUN
fbem-1475	7	59	.	.	PUNCT
fbem-1475	8	1	however	however	ADV
fbem-1475	8	2	,	,	PUNCT
fbem-1475	8	3	compared	compare	VERB
fbem-1475	8	4	with	with	ADP
fbem-1475	8	5	foreign	foreign	ADJ
fbem-1475	8	6	countries	country	NOUN
fbem-1475	8	7	,	,	PUNCT
fbem-1475	8	8	china	china	PROPN
fbem-1475	8	9	's	's	PART
fbem-1475	8	10	enterprise	enterprise	NOUN
fbem-1475	8	11	annuity	annuity	NOUN
fbem-1475	8	12	accounting	accounting	NOUN
fbem-1475	8	13	information	information	NOUN
fbem-1475	8	14	disclosure	disclosure	NOUN
fbem-1475	8	15	system	system	NOUN
fbem-1475	8	16	is	be	AUX
fbem-1475	8	17	not	not	PART
fbem-1475	8	18	perfect	perfect	ADJ
fbem-1475	8	19	.	.	PUNCT
fbem-1475	9	1	therefore	therefore	ADV
fbem-1475	9	2	,	,	PUNCT
fbem-1475	9	3	based	base	VERB
fbem-1475	9	4	on	on	ADP
fbem-1475	9	5	the	the	DET
fbem-1475	9	6	advanced	advanced	ADJ
fbem-1475	9	7	experience	experience	NOUN
fbem-1475	9	8	of	of	ADP
fbem-1475	9	9	foreign	foreign	ADJ
fbem-1475	9	10	countries	country	NOUN
fbem-1475	9	11	,	,	PUNCT
fbem-1475	9	12	this	this	DET
fbem-1475	9	13	paper	paper	NOUN
fbem-1475	9	14	studies	study	VERB
fbem-1475	9	15	the	the	DET
fbem-1475	9	16	accounting	accounting	NOUN
fbem-1475	9	17	information	information	NOUN
fbem-1475	9	18	disclosure	disclosure	NOUN
fbem-1475	9	19	system	system	NOUN
fbem-1475	9	20	of	of	ADP
fbem-1475	9	21	china	china	PROPN
fbem-1475	9	22	's	's	PART
fbem-1475	9	23	enterprise	enterprise	NOUN
fbem-1475	9	24	annuity	annuity	NOUN
fbem-1475	9	25	,	,	PUNCT
fbem-1475	9	26	finds	find	VERB
fbem-1475	9	27	out	out	ADP
fbem-1475	9	28	the	the	DET
fbem-1475	9	29	shortcomings	shortcoming	NOUN
fbem-1475	9	30	of	of	ADP
fbem-1475	9	31	the	the	DET
fbem-1475	9	32	information	information	NOUN
fbem-1475	9	33	disclosure	disclosure	NOUN
fbem-1475	9	34	system	system	NOUN
fbem-1475	9	35	and	and	CCONJ
fbem-1475	9	36	puts	put	VERB
fbem-1475	9	37	forward	forward	ADP
fbem-1475	9	38	countermeasures	countermeasure	NOUN
fbem-1475	9	39	to	to	PART
fbem-1475	9	40	provide	provide	VERB
fbem-1475	9	41	reference	reference	NOUN
fbem-1475	9	42	for	for	ADP
fbem-1475	9	43	government	government	NOUN
fbem-1475	9	44	departments	department	NOUN
fbem-1475	9	45	to	to	PART
fbem-1475	9	46	improve	improve	VERB
fbem-1475	9	47	the	the	DET
fbem-1475	9	48	enterprise	enterprise	NOUN
fbem-1475	9	49	annuity	annuity	NOUN
fbem-1475	9	50	system	system	NOUN
fbem-1475	9	51	.	.	PUNCT
fbem-1475	10	1	2	2	X
fbem-1475	10	2	.	.	X
fbem-1475	10	3	literature	literature	NOUN
fbem-1475	10	4	review	review	NOUN
fbem-1475	10	5	foreign	foreign	ADJ
fbem-1475	10	6	scholars	scholar	NOUN
fbem-1475	10	7	have	have	AUX
fbem-1475	10	8	started	start	VERB
fbem-1475	10	9	research	research	NOUN
fbem-1475	10	10	on	on	ADP
fbem-1475	10	11	enterprise	enterprise	NOUN
fbem-1475	10	12	annuity	annuity	NOUN
fbem-1475	10	13	earlier	early	ADV
fbem-1475	10	14	,	,	PUNCT
fbem-1475	10	15	formulated	formulate	VERB
fbem-1475	10	16	relatively	relatively	ADV
fbem-1475	10	17	complete	complete	ADJ
fbem-1475	10	18	guidelines	guideline	NOUN
fbem-1475	10	19	and	and	CCONJ
fbem-1475	10	20	constructed	construct	VERB
fbem-1475	10	21	a	a	DET
fbem-1475	10	22	relatively	relatively	ADV
fbem-1475	10	23	complete	complete	ADJ
fbem-1475	10	24	enterprise	enterprise	NOUN
fbem-1475	10	25	annuity	annuity	NOUN
fbem-1475	10	26	accounting	accounting	NOUN
fbem-1475	10	27	information	information	NOUN
fbem-1475	10	28	disclosure	disclosure	NOUN
fbem-1475	10	29	system	system	NOUN
fbem-1475	10	30	.	.	PUNCT
fbem-1475	11	1	the	the	DET
fbem-1475	11	2	improvement	improvement	NOUN
fbem-1475	11	3	of	of	ADP
fbem-1475	11	4	foreign	foreign	ADJ
fbem-1475	11	5	research	research	NOUN
fbem-1475	11	6	on	on	ADP
fbem-1475	11	7	the	the	DET
fbem-1475	11	8	accounting	accounting	NOUN
fbem-1475	11	9	information	information	NOUN
fbem-1475	11	10	disclosure	disclosure	NOUN
fbem-1475	11	11	system	system	NOUN
fbem-1475	11	12	of	of	ADP
fbem-1475	11	13	enterprise	enterprise	NOUN
fbem-1475	11	14	annuity	annuity	NOUN
fbem-1475	11	15	is	be	AUX
fbem-1475	11	16	mainly	mainly	ADV
fbem-1475	11	17	reflected	reflect	VERB
fbem-1475	11	18	in	in	ADP
fbem-1475	11	19	the	the	DET
fbem-1475	11	20	content	content	NOUN
fbem-1475	11	21	of	of	ADP
fbem-1475	11	22	accounting	accounting	NOUN
fbem-1475	11	23	information	information	NOUN
fbem-1475	11	24	disclosure	disclosure	NOUN
fbem-1475	11	25	,	,	PUNCT
fbem-1475	11	26	the	the	DET
fbem-1475	11	27	type	type	NOUN
fbem-1475	11	28	of	of	ADP
fbem-1475	11	29	pension	pension	NOUN
fbem-1475	11	30	plan	plan	NOUN
fbem-1475	11	31	and	and	CCONJ
fbem-1475	11	32	accounting	accounting	NOUN
fbem-1475	11	33	treatment	treatment	NOUN
fbem-1475	11	34	.	.	PUNCT
fbem-1475	12	1	american	american	ADJ
fbem-1475	12	2	financial	financial	PROPN
fbem-1475	12	3	accounting	accounting	NOUN
fbem-1475	12	4	standards	standard	NOUN
fbem-1475	12	5	make	make	VERB
fbem-1475	12	6	detailed	detailed	ADJ
fbem-1475	12	7	provisions	provision	NOUN
fbem-1475	12	8	for	for	ADP
fbem-1475	12	9	the	the	DET
fbem-1475	12	10	disclosure	disclosure	NOUN
fbem-1475	12	11	of	of	ADP
fbem-1475	12	12	enterprise	enterprise	NOUN
fbem-1475	12	13	annuity	annuity	NOUN
fbem-1475	12	14	accounting	accounting	NOUN
fbem-1475	12	15	information	information	NOUN
fbem-1475	12	16	.	.	PUNCT
fbem-1475	13	1	due	due	ADP
fbem-1475	13	2	to	to	ADP
fbem-1475	13	3	the	the	DET
fbem-1475	13	4	high	high	ADJ
fbem-1475	13	5	degree	degree	NOUN
fbem-1475	13	6	of	of	ADP
fbem-1475	13	7	capital	capital	NOUN
fbem-1475	13	8	development	development	NOUN
fbem-1475	13	9	in	in	ADP
fbem-1475	13	10	western	western	ADJ
fbem-1475	13	11	countries	country	NOUN
fbem-1475	13	12	,	,	PUNCT
fbem-1475	13	13	it	it	PRON
fbem-1475	13	14	is	be	AUX
fbem-1475	13	15	necessary	necessary	ADJ
fbem-1475	13	16	to	to	PART
fbem-1475	13	17	strengthen	strengthen	VERB
fbem-1475	13	18	the	the	DET
fbem-1475	13	19	analysis	analysis	NOUN
fbem-1475	13	20	of	of	ADP
fbem-1475	13	21	the	the	DET
fbem-1475	13	22	types	type	NOUN
fbem-1475	13	23	of	of	ADP
fbem-1475	13	24	occupational	occupational	ADJ
fbem-1475	13	25	pension	pension	NOUN
fbem-1475	13	26	information	information	NOUN
fbem-1475	13	27	from	from	ADP
fbem-1475	13	28	the	the	DET
fbem-1475	13	29	aspects	aspect	NOUN
fbem-1475	13	30	of	of	ADP
fbem-1475	13	31	legal	legal	ADJ
fbem-1475	13	32	liability	liability	NOUN
fbem-1475	13	33	,	,	PUNCT
fbem-1475	13	34	transparency	transparency	NOUN
fbem-1475	13	35	rules	rule	NOUN
fbem-1475	13	36	,	,	PUNCT
fbem-1475	13	37	simplification	simplification	NOUN
fbem-1475	13	38	and	and	CCONJ
fbem-1475	13	39	technical	technical	ADJ
fbem-1475	13	40	correctness	correctness	NOUN
fbem-1475	13	41	(	(	PUNCT
fbem-1475	13	42	marjolein	marjolein	NOUN
fbem-1475	13	43	denys	denys	PROPN
fbem-1475	13	44	,	,	PUNCT
fbem-1475	13	45	2020	2020	NUM
fbem-1475	13	46	)	)	PUNCT
fbem-1475	14	1	[	[	X
fbem-1475	14	2	2	2	X
fbem-1475	14	3	]	]	PUNCT
fbem-1475	14	4	and	and	CCONJ
fbem-1475	14	5	analyze	analyze	VERB
fbem-1475	14	6	the	the	DET
fbem-1475	14	7	decisive	decisive	ADJ
fbem-1475	14	8	factors	factor	NOUN
fbem-1475	14	9	of	of	ADP
fbem-1475	14	10	determining	determine	VERB
fbem-1475	14	11	the	the	DET
fbem-1475	14	12	portfolio	portfolio	NOUN
fbem-1475	14	13	of	of	ADP
fbem-1475	14	14	income	income	NOUN
fbem-1475	14	15	pension	pension	NOUN
fbem-1475	14	16	funds	fund	NOUN
fbem-1475	14	17	(	(	PUNCT
fbem-1475	14	18	rahul	rahul	PROPN
fbem-1475	14	19	verma	verma	PROPN
fbem-1475	14	20	,	,	PUNCT
fbem-1475	14	21	2018	2018	NUM
fbem-1475	14	22	)	)	PUNCT
fbem-1475	15	1	[	[	X
fbem-1475	15	2	3	3	NUM
fbem-1475	15	3	]	]	PUNCT
fbem-1475	15	4	.	.	PUNCT
fbem-1475	16	1	the	the	DET
fbem-1475	16	2	calculation	calculation	NOUN
fbem-1475	16	3	of	of	ADP
fbem-1475	16	4	the	the	DET
fbem-1475	16	5	benefits	benefit	NOUN
fbem-1475	16	6	and	and	CCONJ
fbem-1475	16	7	risks	risk	NOUN
fbem-1475	16	8	of	of	ADP
fbem-1475	16	9	different	different	ADJ
fbem-1475	16	10	investment	investment	NOUN
fbem-1475	16	11	tools	tool	NOUN
fbem-1475	16	12	infers	infer	VERB
fbem-1475	16	13	the	the	DET
fbem-1475	16	14	best	good	ADJ
fbem-1475	16	15	combination	combination	NOUN
fbem-1475	16	16	of	of	ADP
fbem-1475	16	17	enterprise	enterprise	NOUN
fbem-1475	16	18	annuity	annuity	NOUN
fbem-1475	16	19	investment	investment	NOUN
fbem-1475	16	20	(	(	PUNCT
fbem-1475	16	21	xiaozheng	xiaozheng	PROPN
fbem-1475	16	22	cao	cao	PROPN
fbem-1475	16	23	,	,	PUNCT
fbem-1475	16	24	2018	2018	NUM
fbem-1475	16	25	)	)	PUNCT
fbem-1475	17	1	[	[	X
fbem-1475	17	2	4	4	NUM
fbem-1475	17	3	]	]	PUNCT
fbem-1475	17	4	.	.	PUNCT
fbem-1475	18	1	in	in	ADP
fbem-1475	18	2	japan	japan	PROPN
fbem-1475	18	3	,	,	PUNCT
fbem-1475	18	4	the	the	DET
fbem-1475	18	5	proportion	proportion	NOUN
fbem-1475	18	6	of	of	ADP
fbem-1475	18	7	corporate	corporate	ADJ
fbem-1475	18	8	pension	pension	NOUN
fbem-1475	18	9	financing	financing	NOUN
fbem-1475	18	10	that	that	PRON
fbem-1475	18	11	has	have	VERB
fbem-1475	18	12	a	a	DET
fbem-1475	18	13	greater	great	ADJ
fbem-1475	18	14	impact	impact	NOUN
fbem-1475	18	15	on	on	ADP
fbem-1475	18	16	the	the	DET
fbem-1475	18	17	stock	stock	NOUN
fbem-1475	18	18	market	market	NOUN
fbem-1475	18	19	is	be	AUX
fbem-1475	18	20	not	not	PART
fbem-1475	18	21	included	include	VERB
fbem-1475	18	22	in	in	ADP
fbem-1475	18	23	the	the	DET
fbem-1475	18	24	stock	stock	NOUN
fbem-1475	18	25	market	market	NOUN
fbem-1475	18	26	information	information	NOUN
fbem-1475	18	27	(	(	PUNCT
fbem-1475	18	28	shingo	shingo	PROPN
fbem-1475	18	29	goto	goto	PROPN
fbem-1475	18	30	,	,	PUNCT
fbem-1475	18	31	2016	2016	NUM
fbem-1475	18	32	)	)	PUNCT
fbem-1475	19	1	[	[	X
fbem-1475	19	2	5	5	NUM
fbem-1475	19	3	]	]	PUNCT
fbem-1475	19	4	,	,	PUNCT
fbem-1475	19	5	so	so	CCONJ
fbem-1475	19	6	it	it	PRON
fbem-1475	19	7	is	be	AUX
fbem-1475	19	8	necessary	necessary	ADJ
fbem-1475	19	9	to	to	PART
fbem-1475	19	10	strengthen	strengthen	VERB
fbem-1475	19	11	the	the	DET
fbem-1475	19	12	training	training	NOUN
fbem-1475	19	13	of	of	ADP
fbem-1475	19	14	relevant	relevant	ADJ
fbem-1475	19	15	asset	asset	NOUN
fbem-1475	19	16	managers	manager	NOUN
fbem-1475	19	17	(	(	PUNCT
fbem-1475	19	18	andrea	andrea	PROPN
fbem-1475	19	19	lippi	lippi	PROPN
fbem-1475	19	20	,	,	PUNCT
fbem-1475	19	21	2017	2017	NUM
fbem-1475	19	22	)	)	PUNCT
fbem-1475	20	1	[	[	X
fbem-1475	20	2	6	6	NUM
fbem-1475	20	3	]	]	PUNCT
fbem-1475	20	4	.	.	PUNCT
fbem-1475	21	1	the	the	DET
fbem-1475	21	2	introduction	introduction	NOUN
fbem-1475	21	3	of	of	ADP
fbem-1475	21	4	enterprise	enterprise	NOUN
fbem-1475	21	5	annuity	annuity	NOUN
fbem-1475	21	6	in	in	ADP
fbem-1475	21	7	china	china	PROPN
fbem-1475	21	8	in	in	ADP
fbem-1475	21	9	the	the	DET
fbem-1475	21	10	1990	1990	NUM
fbem-1475	21	11	s	s	NOUN
fbem-1475	21	12	has	have	AUX
fbem-1475	21	13	played	play	VERB
fbem-1475	21	14	a	a	DET
fbem-1475	21	15	supplementary	supplementary	ADJ
fbem-1475	21	16	role	role	NOUN
fbem-1475	21	17	in	in	ADP
fbem-1475	21	18	china	china	PROPN
fbem-1475	21	19	's	's	PART
fbem-1475	21	20	basic	basic	ADJ
fbem-1475	21	21	pension	pension	NOUN
fbem-1475	21	22	insurance	insurance	NOUN
fbem-1475	21	23	system	system	NOUN
fbem-1475	21	24	.	.	PUNCT
fbem-1475	22	1	however	however	ADV
fbem-1475	22	2	,	,	PUNCT
fbem-1475	22	3	the	the	DET
fbem-1475	22	4	research	research	NOUN
fbem-1475	22	5	on	on	ADP
fbem-1475	22	6	the	the	DET
fbem-1475	22	7	accounting	accounting	NOUN
fbem-1475	22	8	information	information	NOUN
fbem-1475	22	9	disclosure	disclosure	NOUN
fbem-1475	22	10	system	system	NOUN
fbem-1475	22	11	of	of	ADP
fbem-1475	22	12	enterprise	enterprise	NOUN
fbem-1475	22	13	annuity	annuity	NOUN
fbem-1475	22	14	in	in	ADP
fbem-1475	22	15	china	china	PROPN
fbem-1475	22	16	started	start	VERB
fbem-1475	22	17	late	late	ADV
fbem-1475	22	18	,	,	PUNCT
fbem-1475	22	19	mainly	mainly	ADV
fbem-1475	22	20	reflected	reflect	VERB
fbem-1475	22	21	in	in	ADP
fbem-1475	22	22	the	the	DET
fbem-1475	22	23	research	research	NOUN
fbem-1475	22	24	on	on	ADP
fbem-1475	22	25	accounting	accounting	NOUN
fbem-1475	22	26	subjects	subject	NOUN
fbem-1475	22	27	,	,	PUNCT
fbem-1475	22	28	accounting	account	VERB
fbem-1475	22	29	information	information	NOUN
fbem-1475	22	30	quality	quality	NOUN
fbem-1475	22	31	and	and	CCONJ
fbem-1475	22	32	development	development	NOUN
fbem-1475	22	33	environment	environment	NOUN
fbem-1475	22	34	.	.	PUNCT
fbem-1475	23	1	in	in	ADP
fbem-1475	23	2	2004	2004	NUM
fbem-1475	23	3	,	,	PUNCT
fbem-1475	23	4	china	china	PROPN
fbem-1475	23	5	promulgated	promulgate	VERB
fbem-1475	23	6	the	the	DET
fbem-1475	23	7	'	'	PUNCT
fbem-1475	23	8	enterprise	enterprise	NOUN
fbem-1475	23	9	annuity	annuity	NOUN
fbem-1475	23	10	fund	fund	NOUN
fbem-1475	23	11	management	management	NOUN
fbem-1475	23	12	trial	trial	NOUN
fbem-1475	23	13	measures	measure	NOUN
fbem-1475	23	14	'	'	PUNCT
fbem-1475	23	15	,	,	PUNCT
fbem-1475	23	16	which	which	PRON
fbem-1475	23	17	put	put	VERB
fbem-1475	23	18	forward	forward	ADP
fbem-1475	23	19	the	the	DET
fbem-1475	23	20	existing	exist	VERB
fbem-1475	23	21	backbone	backbone	NOUN
fbem-1475	23	22	provisions	provision	NOUN
fbem-1475	23	23	on	on	ADP
fbem-1475	23	24	the	the	DET
fbem-1475	23	25	financial	financial	ADJ
fbem-1475	23	26	reporting	reporting	NOUN
fbem-1475	23	27	system	system	NOUN
fbem-1475	23	28	,	,	PUNCT
fbem-1475	23	29	but	but	CCONJ
fbem-1475	23	30	there	there	PRON
fbem-1475	23	31	is	be	VERB
fbem-1475	23	32	no	no	DET
fbem-1475	23	33	clear	clear	ADJ
fbem-1475	23	34	stipulation	stipulation	NOUN
fbem-1475	23	35	on	on	ADP
fbem-1475	23	36	the	the	DET
fbem-1475	23	37	content	content	NOUN
fbem-1475	23	38	of	of	ADP
fbem-1475	23	39	financial	financial	ADJ
fbem-1475	23	40	reporting	reporting	NOUN
fbem-1475	23	41	.	.	PUNCT
fbem-1475	24	1	there	there	PRON
fbem-1475	24	2	is	be	VERB
fbem-1475	24	3	no	no	DET
fbem-1475	24	4	special	special	ADJ
fbem-1475	24	5	accounting	accounting	NOUN
fbem-1475	24	6	subject	subject	NOUN
fbem-1475	24	7	for	for	ADP
fbem-1475	24	8	the	the	DET
fbem-1475	24	9	setting	setting	NOUN
fbem-1475	24	10	and	and	CCONJ
fbem-1475	24	11	depositing	deposit	VERB
fbem-1475	24	12	plan	plan	NOUN
fbem-1475	24	13	of	of	ADP
fbem-1475	24	14	china	china	PROPN
fbem-1475	24	15	's	's	PART
fbem-1475	24	16	enterprise	enterprise	NOUN
fbem-1475	24	17	annuity	annuity	NOUN
fbem-1475	24	18	(	(	PUNCT
fbem-1475	24	19	su	su	PROPN
fbem-1475	24	20	bo	bo	PROPN
fbem-1475	24	21	,	,	PUNCT
fbem-1475	24	22	2005	2005	NUM
fbem-1475	24	23	)	)	PUNCT
fbem-1475	25	1	[	[	X
fbem-1475	25	2	7	7	NUM
fbem-1475	25	3	]	]	PUNCT
fbem-1475	25	4	.	.	PUNCT
fbem-1475	26	1	in	in	ADP
fbem-1475	26	2	2006	2006	NUM
fbem-1475	26	3	,	,	PUNCT
fbem-1475	26	4	china	china	PROPN
fbem-1475	26	5	's	's	PART
fbem-1475	26	6	"	"	PUNCT
fbem-1475	26	7	enterprise	enterprise	NOUN
fbem-1475	26	8	accounting	accounting	NOUN
fbem-1475	26	9	standards	standard	NOUN
fbem-1475	26	10	"	"	PUNCT
fbem-1475	26	11	issued	issue	VERB
fbem-1475	26	12	higher	high	ADJ
fbem-1475	26	13	and	and	CCONJ
fbem-1475	26	14	stricter	strict	ADJ
fbem-1475	26	15	requirements	requirement	NOUN
fbem-1475	26	16	for	for	ADP
fbem-1475	26	17	the	the	DET
fbem-1475	26	18	disclosure	disclosure	NOUN
fbem-1475	26	19	of	of	ADP
fbem-1475	26	20	accounting	accounting	NOUN
fbem-1475	26	21	information	information	NOUN
fbem-1475	26	22	subjects	subject	NOUN
fbem-1475	26	23	and	and	CCONJ
fbem-1475	26	24	the	the	DET
fbem-1475	26	25	quality	quality	NOUN
fbem-1475	26	26	of	of	ADP
fbem-1475	26	27	accounting	accounting	NOUN
fbem-1475	26	28	information	information	NOUN
fbem-1475	26	29	disclosure	disclosure	NOUN
fbem-1475	26	30	.	.	PUNCT
fbem-1475	27	1	at	at	ADP
fbem-1475	27	2	present	present	ADJ
fbem-1475	27	3	,	,	PUNCT
fbem-1475	27	4	the	the	DET
fbem-1475	27	5	development	development	NOUN
fbem-1475	27	6	environment	environment	NOUN
fbem-1475	27	7	of	of	ADP
fbem-1475	27	8	china	china	PROPN
fbem-1475	27	9	's	's	PART
fbem-1475	27	10	enterprise	enterprise	NOUN
fbem-1475	27	11	annuity	annuity	NOUN
fbem-1475	27	12	accounting	accounting	NOUN
fbem-1475	27	13	information	information	NOUN
fbem-1475	27	14	disclosure	disclosure	NOUN
fbem-1475	27	15	system	system	NOUN
fbem-1475	27	16	is	be	AUX
fbem-1475	27	17	more	more	ADV
fbem-1475	27	18	complex	complex	ADJ
fbem-1475	27	19	(	(	PUNCT
fbem-1475	27	20	jia	jia	PROPN
fbem-1475	27	21	li	li	PROPN
fbem-1475	27	22	,	,	PUNCT
fbem-1475	27	23	2006	2006	NUM
fbem-1475	27	24	)	)	PUNCT
fbem-1475	28	1	[	[	X
fbem-1475	28	2	8	8	NUM
fbem-1475	28	3	]	]	PUNCT
fbem-1475	28	4	.	.	PUNCT
fbem-1475	29	1	therefore	therefore	ADV
fbem-1475	29	2	,	,	PUNCT
fbem-1475	29	3	using	use	VERB
fbem-1475	29	4	market	market	NOUN
fbem-1475	29	5	forces	force	NOUN
fbem-1475	29	6	to	to	PART
fbem-1475	29	7	regulate	regulate	VERB
fbem-1475	29	8	the	the	DET
fbem-1475	29	9	behavior	behavior	NOUN
fbem-1475	29	10	of	of	ADP
fbem-1475	29	11	parties	party	NOUN
fbem-1475	29	12	can	can	AUX
fbem-1475	29	13	effectively	effectively	ADV
fbem-1475	29	14	reduce	reduce	VERB
fbem-1475	29	15	regulatory	regulatory	ADJ
fbem-1475	29	16	costs	cost	NOUN
fbem-1475	29	17	and	and	CCONJ
fbem-1475	29	18	achieve	achieve	VERB
fbem-1475	29	19	a	a	DET
fbem-1475	29	20	dynamic	dynamic	ADJ
fbem-1475	29	21	information	information	NOUN
fbem-1475	29	22	disclosure	disclosure	NOUN
fbem-1475	29	23	system	system	NOUN
fbem-1475	29	24	(	(	PUNCT
fbem-1475	29	25	ao	ao	PROPN
fbem-1475	29	26	jianmei	jianmei	PROPN
fbem-1475	29	27	,	,	PUNCT
fbem-1475	29	28	2007	2007	NUM
fbem-1475	29	29	)	)	PUNCT
fbem-1475	30	1	[	[	X
fbem-1475	30	2	9	9	NUM
fbem-1475	30	3	]	]	PUNCT
fbem-1475	30	4	.	.	PUNCT
fbem-1475	31	1	in	in	ADP
fbem-1475	31	2	addition	addition	NOUN
fbem-1475	31	3	,	,	PUNCT
fbem-1475	31	4	the	the	DET
fbem-1475	31	5	reliability	reliability	NOUN
fbem-1475	31	6	and	and	CCONJ
fbem-1475	31	7	standardization	standardization	NOUN
fbem-1475	31	8	of	of	ADP
fbem-1475	31	9	accounting	accounting	NOUN
fbem-1475	31	10	information	information	NOUN
fbem-1475	31	11	are	be	AUX
fbem-1475	31	12	also	also	ADV
fbem-1475	31	13	important	important	ADJ
fbem-1475	31	14	factors	factor	NOUN
fbem-1475	31	15	restricting	restrict	VERB
fbem-1475	31	16	the	the	DET
fbem-1475	31	17	development	development	NOUN
fbem-1475	31	18	of	of	ADP
fbem-1475	31	19	the	the	DET
fbem-1475	31	20	accounting	accounting	NOUN
fbem-1475	31	21	information	information	NOUN
fbem-1475	31	22	disclosure	disclosure	NOUN
fbem-1475	31	23	system	system	NOUN
fbem-1475	31	24	of	of	ADP
fbem-1475	31	25	enterprise	enterprise	NOUN
fbem-1475	31	26	annuity	annuity	NOUN
fbem-1475	31	27	.	.	PUNCT
fbem-1475	32	1	therefore	therefore	ADV
fbem-1475	32	2	,	,	PUNCT
fbem-1475	32	3	it	it	PRON
fbem-1475	32	4	is	be	AUX
fbem-1475	32	5	necessary	necessary	ADJ
fbem-1475	32	6	to	to	PART
fbem-1475	32	7	ensure	ensure	VERB
fbem-1475	32	8	the	the	DET
fbem-1475	32	9	quality	quality	NOUN
fbem-1475	32	10	of	of	ADP
fbem-1475	32	11	accounting	accounting	NOUN
fbem-1475	32	12	information	information	NOUN
fbem-1475	32	13	and	and	CCONJ
fbem-1475	32	14	the	the	DET
fbem-1475	32	15	accuracy	accuracy	NOUN
fbem-1475	32	16	and	and	CCONJ
fbem-1475	32	17	effectiveness	effectiveness	NOUN
fbem-1475	32	18	of	of	ADP
fbem-1475	32	19	110	110	NUM
fbem-1475	32	20	information	information	NOUN
fbem-1475	32	21	disclosure	disclosure	NOUN
fbem-1475	32	22	from	from	ADP
fbem-1475	32	23	the	the	DET
fbem-1475	32	24	disclosure	disclosure	NOUN
fbem-1475	32	25	of	of	ADP
fbem-1475	32	26	financial	financial	ADJ
fbem-1475	32	27	reports	report	NOUN
fbem-1475	32	28	(	(	PUNCT
fbem-1475	32	29	wang	wang	PROPN
fbem-1475	32	30	lu	lu	PROPN
fbem-1475	32	31	,	,	PUNCT
fbem-1475	32	32	2010	2010	NUM
fbem-1475	32	33	)	)	PUNCT
fbem-1475	33	1	[	[	X
fbem-1475	33	2	10	10	NUM
fbem-1475	33	3	]	]	PUNCT
fbem-1475	33	4	.	.	PUNCT
fbem-1475	34	1	with	with	ADP
fbem-1475	34	2	the	the	DET
fbem-1475	34	3	increase	increase	NOUN
fbem-1475	34	4	of	of	ADP
fbem-1475	34	5	social	social	ADJ
fbem-1475	34	6	pension	pension	NOUN
fbem-1475	34	7	pressure	pressure	NOUN
fbem-1475	34	8	,	,	PUNCT
fbem-1475	34	9	enterprise	enterprise	NOUN
fbem-1475	34	10	annuity	annuity	NOUN
fbem-1475	34	11	as	as	ADP
fbem-1475	34	12	a	a	DET
fbem-1475	34	13	way	way	NOUN
fbem-1475	34	14	of	of	ADP
fbem-1475	34	15	employee	employee	NOUN
fbem-1475	34	16	pension	pension	NOUN
fbem-1475	34	17	security	security	NOUN
fbem-1475	34	18	has	have	AUX
fbem-1475	34	19	attracted	attract	VERB
fbem-1475	34	20	more	more	ADJ
fbem-1475	34	21	and	and	CCONJ
fbem-1475	34	22	more	more	ADJ
fbem-1475	34	23	attention	attention	NOUN
fbem-1475	34	24	(	(	PUNCT
fbem-1475	34	25	li	li	PROPN
fbem-1475	34	26	jing	jing	PROPN
fbem-1475	34	27	,	,	PUNCT
fbem-1475	34	28	2014	2014	NUM
fbem-1475	34	29	)	)	PUNCT
fbem-1475	35	1	[	[	X
fbem-1475	35	2	11	11	NUM
fbem-1475	35	3	]	]	PUNCT
fbem-1475	35	4	.	.	PUNCT
fbem-1475	36	1	strengthening	strengthen	VERB
fbem-1475	36	2	the	the	DET
fbem-1475	36	3	monitoring	monitoring	NOUN
fbem-1475	36	4	of	of	ADP
fbem-1475	36	5	enterprise	enterprise	NOUN
fbem-1475	36	6	annuity	annuity	NOUN
fbem-1475	36	7	operation	operation	NOUN
fbem-1475	36	8	risk	risk	NOUN
fbem-1475	36	9	and	and	CCONJ
fbem-1475	36	10	improving	improve	VERB
fbem-1475	36	11	the	the	DET
fbem-1475	36	12	relevant	relevant	ADJ
fbem-1475	36	13	supervision	supervision	NOUN
fbem-1475	36	14	links	link	NOUN
fbem-1475	36	15	are	be	AUX
fbem-1475	36	16	conducive	conducive	ADJ
fbem-1475	36	17	to	to	ADP
fbem-1475	36	18	creating	create	VERB
fbem-1475	36	19	a	a	DET
fbem-1475	36	20	development	development	NOUN
fbem-1475	36	21	environment	environment	NOUN
fbem-1475	36	22	conducive	conducive	ADJ
fbem-1475	36	23	to	to	ADP
fbem-1475	36	24	enterprise	enterprise	NOUN
fbem-1475	36	25	annuity	annuity	NOUN
fbem-1475	36	26	(	(	PUNCT
fbem-1475	36	27	liu	liu	PROPN
fbem-1475	36	28	heng	heng	PROPN
fbem-1475	36	29	,	,	PUNCT
fbem-1475	36	30	2018	2018	NUM
fbem-1475	36	31	)	)	PUNCT
fbem-1475	37	1	[	[	X
fbem-1475	37	2	12	12	NUM
fbem-1475	37	3	]	]	PUNCT
fbem-1475	37	4	.	.	PUNCT
fbem-1475	38	1	at	at	ADP
fbem-1475	38	2	the	the	DET
fbem-1475	38	3	same	same	ADJ
fbem-1475	38	4	time	time	NOUN
fbem-1475	38	5	,	,	PUNCT
fbem-1475	38	6	we	we	PRON
fbem-1475	38	7	should	should	AUX
fbem-1475	38	8	also	also	ADV
fbem-1475	38	9	play	play	VERB
fbem-1475	38	10	the	the	DET
fbem-1475	38	11	role	role	NOUN
fbem-1475	38	12	of	of	ADP
fbem-1475	38	13	the	the	DET
fbem-1475	38	14	government	government	NOUN
fbem-1475	38	15	,	,	PUNCT
fbem-1475	38	16	enterprises	enterprise	NOUN
fbem-1475	38	17	,	,	PUNCT
fbem-1475	38	18	markets	market	NOUN
fbem-1475	38	19	and	and	CCONJ
fbem-1475	38	20	individuals	individual	NOUN
fbem-1475	38	21	to	to	PART
fbem-1475	38	22	promote	promote	VERB
fbem-1475	38	23	the	the	DET
fbem-1475	38	24	healthy	healthy	ADJ
fbem-1475	38	25	,	,	PUNCT
fbem-1475	38	26	orderly	orderly	ADJ
fbem-1475	38	27	and	and	CCONJ
fbem-1475	38	28	rapid	rapid	ADJ
fbem-1475	38	29	development	development	NOUN
fbem-1475	38	30	of	of	ADP
fbem-1475	38	31	the	the	DET
fbem-1475	38	32	enterprise	enterprise	NOUN
fbem-1475	38	33	annuity	annuity	NOUN
fbem-1475	38	34	accounting	accounting	NOUN
fbem-1475	38	35	information	information	NOUN
fbem-1475	38	36	disclosure	disclosure	NOUN
fbem-1475	38	37	system	system	NOUN
fbem-1475	38	38	(	(	PUNCT
fbem-1475	38	39	kan	kan	PROPN
fbem-1475	38	40	zhengchao	zhengchao	PROPN
fbem-1475	38	41	,	,	PUNCT
fbem-1475	38	42	2020	2020	NUM
fbem-1475	38	43	)	)	PUNCT
fbem-1475	39	1	[	[	X
fbem-1475	39	2	13	13	NUM
fbem-1475	39	3	]	]	PUNCT
fbem-1475	39	4	.	.	PUNCT
fbem-1475	40	1	foreign	foreign	ADJ
fbem-1475	40	2	scholars	scholar	NOUN
fbem-1475	40	3	'	'	PART
fbem-1475	40	4	research	research	NOUN
fbem-1475	40	5	on	on	ADP
fbem-1475	40	6	the	the	DET
fbem-1475	40	7	information	information	NOUN
fbem-1475	40	8	disclosure	disclosure	NOUN
fbem-1475	40	9	system	system	NOUN
fbem-1475	40	10	of	of	ADP
fbem-1475	40	11	enterprise	enterprise	NOUN
fbem-1475	40	12	annuity	annuity	NOUN
fbem-1475	40	13	started	start	VERB
fbem-1475	40	14	earlier	early	ADV
fbem-1475	40	15	,	,	PUNCT
fbem-1475	40	16	and	and	CCONJ
fbem-1475	40	17	the	the	DET
fbem-1475	40	18	relevant	relevant	ADJ
fbem-1475	40	19	theoretical	theoretical	ADJ
fbem-1475	40	20	framework	framework	NOUN
fbem-1475	40	21	and	and	CCONJ
fbem-1475	40	22	policies	policy	NOUN
fbem-1475	40	23	are	be	AUX
fbem-1475	40	24	relatively	relatively	ADV
fbem-1475	40	25	perfect	perfect	ADJ
fbem-1475	40	26	.	.	PUNCT
fbem-1475	41	1	foreign	foreign	ADJ
fbem-1475	41	2	academic	academic	ADJ
fbem-1475	41	3	research	research	NOUN
fbem-1475	41	4	on	on	ADP
fbem-1475	41	5	enterprise	enterprise	NOUN
fbem-1475	41	6	annuity	annuity	NOUN
fbem-1475	41	7	information	information	NOUN
fbem-1475	41	8	disclosure	disclosure	NOUN
fbem-1475	41	9	system	system	NOUN
fbem-1475	41	10	is	be	AUX
fbem-1475	41	11	mainly	mainly	ADV
fbem-1475	41	12	reflected	reflect	VERB
fbem-1475	41	13	in	in	ADP
fbem-1475	41	14	the	the	DET
fbem-1475	41	15	content	content	NOUN
fbem-1475	41	16	of	of	ADP
fbem-1475	41	17	information	information	NOUN
fbem-1475	41	18	disclosure	disclosure	NOUN
fbem-1475	41	19	,	,	PUNCT
fbem-1475	41	20	types	type	NOUN
fbem-1475	41	21	of	of	ADP
fbem-1475	41	22	pension	pension	NOUN
fbem-1475	41	23	plans	plan	NOUN
fbem-1475	41	24	,	,	PUNCT
fbem-1475	41	25	accounting	accounting	NOUN
fbem-1475	41	26	treatment	treatment	NOUN
fbem-1475	41	27	.	.	PUNCT
fbem-1475	42	1	chinese	chinese	ADJ
fbem-1475	42	2	scholars	scholar	NOUN
fbem-1475	42	3	for	for	ADP
fbem-1475	42	4	the	the	DET
fbem-1475	42	5	research	research	NOUN
fbem-1475	42	6	in	in	ADP
fbem-1475	42	7	this	this	DET
fbem-1475	42	8	area	area	NOUN
fbem-1475	42	9	started	start	VERB
fbem-1475	42	10	late	late	ADV
fbem-1475	42	11	,	,	PUNCT
fbem-1475	42	12	the	the	DET
fbem-1475	42	13	study	study	NOUN
fbem-1475	42	14	focused	focus	VERB
fbem-1475	42	15	mainly	mainly	ADV
fbem-1475	42	16	on	on	ADP
fbem-1475	42	17	accounting	accounting	NOUN
fbem-1475	42	18	subjects	subject	NOUN
fbem-1475	42	19	,	,	PUNCT
fbem-1475	42	20	accounting	account	VERB
fbem-1475	42	21	information	information	NOUN
fbem-1475	42	22	quality	quality	NOUN
fbem-1475	42	23	and	and	CCONJ
fbem-1475	42	24	development	development	NOUN
fbem-1475	42	25	environment	environment	NOUN
fbem-1475	42	26	.	.	PUNCT
fbem-1475	43	1	however	however	ADV
fbem-1475	43	2	,	,	PUNCT
fbem-1475	43	3	the	the	DET
fbem-1475	43	4	current	current	ADJ
fbem-1475	43	5	research	research	NOUN
fbem-1475	43	6	on	on	ADP
fbem-1475	43	7	enterprise	enterprise	NOUN
fbem-1475	43	8	annuity	annuity	NOUN
fbem-1475	43	9	in	in	ADP
fbem-1475	43	10	china	china	PROPN
fbem-1475	43	11	lacks	lack	VERB
fbem-1475	43	12	the	the	DET
fbem-1475	43	13	research	research	NOUN
fbem-1475	43	14	on	on	ADP
fbem-1475	43	15	the	the	DET
fbem-1475	43	16	comparison	comparison	NOUN
fbem-1475	43	17	of	of	ADP
fbem-1475	43	18	domestic	domestic	ADJ
fbem-1475	43	19	and	and	CCONJ
fbem-1475	43	20	foreign	foreign	ADJ
fbem-1475	43	21	accounting	accounting	NOUN
fbem-1475	43	22	standards	standard	NOUN
fbem-1475	43	23	and	and	CCONJ
fbem-1475	43	24	the	the	DET
fbem-1475	43	25	research	research	NOUN
fbem-1475	43	26	on	on	ADP
fbem-1475	43	27	information	information	NOUN
fbem-1475	43	28	disclosure	disclosure	NOUN
fbem-1475	43	29	between	between	ADP
fbem-1475	43	30	accounting	accounting	NOUN
fbem-1475	43	31	entities	entity	NOUN
fbem-1475	43	32	.	.	PUNCT
fbem-1475	44	1	3	3	X
fbem-1475	44	2	.	.	X
fbem-1475	44	3	development	development	NOUN
fbem-1475	44	4	status	status	NOUN
fbem-1475	44	5	of	of	ADP
fbem-1475	44	6	annual	annual	ADJ
fbem-1475	44	7	accounting	accounting	NOUN
fbem-1475	44	8	information	information	NOUN
fbem-1475	44	9	disclosure	disclosure	NOUN
fbem-1475	44	10	system	system	NOUN
fbem-1475	44	11	in	in	ADP
fbem-1475	44	12	china	china	PROPN
fbem-1475	44	13	3.1	3.1	NUM
fbem-1475	44	14	.	.	PUNCT
fbem-1475	44	15	operation	operation	NOUN
fbem-1475	44	16	situation	situation	NOUN
fbem-1475	44	17	3.1.1	3.1.1	NUM
fbem-1475	44	18	.	.	PUNCT
fbem-1475	45	1	the	the	DET
fbem-1475	45	2	operation	operation	NOUN
fbem-1475	45	3	of	of	ADP
fbem-1475	45	4	enterprise	enterprise	NOUN
fbem-1475	45	5	annuity	annuity	NOUN
fbem-1475	45	6	accounting	accounting	NOUN
fbem-1475	45	7	information	information	NOUN
fbem-1475	45	8	disclosure	disclosure	NOUN
fbem-1475	45	9	system	system	NOUN
fbem-1475	45	10	is	be	AUX
fbem-1475	45	11	less	less	ADV
fbem-1475	45	12	institutionalized	institutionalized	ADJ
fbem-1475	45	13	,	,	PUNCT
fbem-1475	45	14	procedural	procedural	ADJ
fbem-1475	45	15	and	and	CCONJ
fbem-1475	45	16	standardized	standardized	ADJ
fbem-1475	45	17	by	by	ADP
fbem-1475	45	18	the	the	DET
fbem-1475	45	19	end	end	NOUN
fbem-1475	45	20	of	of	ADP
fbem-1475	45	21	2021	2021	NUM
fbem-1475	45	22	,	,	PUNCT
fbem-1475	45	23	117,500	117,500	NUM
fbem-1475	45	24	enterprises	enterprise	NOUN
fbem-1475	45	25	across	across	ADP
fbem-1475	45	26	the	the	DET
fbem-1475	45	27	country	country	NOUN
fbem-1475	45	28	will	will	AUX
fbem-1475	45	29	have	have	AUX
fbem-1475	45	30	established	establish	VERB
fbem-1475	45	31	an	an	DET
fbem-1475	45	32	enterprise	enterprise	NOUN
fbem-1475	45	33	annuity	annuity	NOUN
fbem-1475	45	34	with	with	ADP
fbem-1475	45	35	28.75	28.75	NUM
fbem-1475	45	36	million	million	NUM
fbem-1475	45	37	employees	employee	NOUN
fbem-1475	45	38	.	.	PUNCT
fbem-1475	46	1	at	at	ADP
fbem-1475	46	2	the	the	DET
fbem-1475	46	3	end	end	NOUN
fbem-1475	46	4	of	of	ADP
fbem-1475	46	5	the	the	DET
fbem-1475	46	6	year	year	NOUN
fbem-1475	46	7	enterprise	enterprise	NOUN
fbem-1475	46	8	annuity	annuity	NOUN
fbem-1475	46	9	investment	investment	NOUN
fbem-1475	46	10	and	and	CCONJ
fbem-1475	46	11	operation	operation	NOUN
fbem-1475	46	12	scale	scale	NOUN
fbem-1475	46	13	of	of	ADP
fbem-1475	46	14	2.61	2.61	NUM
fbem-1475	46	15	trillion	trillion	NUM
fbem-1475	46	16	yuan	yuan	NOUN
fbem-1475	46	17	,	,	PUNCT
fbem-1475	46	18	the	the	DET
fbem-1475	46	19	investment	investment	NOUN
fbem-1475	46	20	income	income	NOUN
fbem-1475	46	21	of	of	ADP
fbem-1475	46	22	124.2	124.2	NUM
fbem-1475	46	23	billion	billion	NUM
fbem-1475	46	24	yuan	yuan	NOUN
fbem-1475	46	25	.	.	PUNCT
fbem-1475	47	1	according	accord	VERB
fbem-1475	47	2	to	to	ADP
fbem-1475	47	3	the	the	DET
fbem-1475	47	4	"	"	PUNCT
fbem-1475	47	5	summary	summary	NOUN
fbem-1475	47	6	of	of	ADP
fbem-1475	47	7	national	national	ADJ
fbem-1475	47	8	enterprise	enterprise	NOUN
fbem-1475	47	9	annuity	annuity	NOUN
fbem-1475	47	10	fund	fund	NOUN
fbem-1475	47	11	business	business	NOUN
fbem-1475	47	12	data	datum	NOUN
fbem-1475	47	13	for	for	ADP
fbem-1475	47	14	the	the	DET
fbem-1475	47	15	first	first	ADJ
fbem-1475	47	16	quarter	quarter	NOUN
fbem-1475	47	17	of	of	ADP
fbem-1475	47	18	2022	2022	NUM
fbem-1475	47	19	"	"	PUNCT
fbem-1475	47	20	published	publish	VERB
fbem-1475	47	21	by	by	ADP
fbem-1475	47	22	the	the	DET
fbem-1475	47	23	ministry	ministry	PROPN
fbem-1475	47	24	of	of	ADP
fbem-1475	47	25	human	human	ADJ
fbem-1475	47	26	resources	resource	NOUN
fbem-1475	47	27	and	and	CCONJ
fbem-1475	47	28	social	social	ADJ
fbem-1475	47	29	security	security	NOUN
fbem-1475	47	30	,	,	PUNCT
fbem-1475	47	31	122,000	122,000	NUM
fbem-1475	47	32	enterprises	enterprise	NOUN
fbem-1475	47	33	have	have	AUX
fbem-1475	47	34	established	establish	VERB
fbem-1475	47	35	an	an	DET
fbem-1475	47	36	enterprise	enterprise	NOUN
fbem-1475	47	37	annuity	annuity	NOUN
fbem-1475	47	38	plan	plan	NOUN
fbem-1475	47	39	at	at	ADP
fbem-1475	47	40	the	the	DET
fbem-1475	47	41	end	end	NOUN
fbem-1475	47	42	of	of	ADP
fbem-1475	47	43	the	the	DET
fbem-1475	47	44	first	first	ADJ
fbem-1475	47	45	quarter	quarter	NOUN
fbem-1475	47	46	of	of	ADP
fbem-1475	47	47	2022	2022	NUM
fbem-1475	47	48	,	,	PUNCT
fbem-1475	47	49	with	with	ADP
fbem-1475	47	50	a	a	DET
fbem-1475	47	51	total	total	NOUN
fbem-1475	47	52	of	of	ADP
fbem-1475	47	53	29.25	29.25	NUM
fbem-1475	47	54	million	million	NUM
fbem-1475	47	55	employees	employee	NOUN
fbem-1475	47	56	participating	participate	VERB
fbem-1475	47	57	and	and	CCONJ
fbem-1475	47	58	an	an	DET
fbem-1475	47	59	accumulated	accumulate	VERB
fbem-1475	47	60	fund	fund	NOUN
fbem-1475	47	61	of	of	ADP
fbem-1475	47	62	2.63	2.63	NUM
fbem-1475	47	63	trillion	trillion	NUM
fbem-1475	47	64	yuan	yuan	NOUN
fbem-1475	47	65	.	.	PUNCT
fbem-1475	48	1	the	the	DET
fbem-1475	48	2	development	development	NOUN
fbem-1475	48	3	of	of	ADP
fbem-1475	48	4	the	the	DET
fbem-1475	48	5	enterprise	enterprise	NOUN
fbem-1475	48	6	annuity	annuity	NOUN
fbem-1475	48	7	system	system	NOUN
fbem-1475	48	8	is	be	AUX
fbem-1475	48	9	relatively	relatively	ADV
fbem-1475	48	10	slow	slow	ADJ
fbem-1475	48	11	.	.	PUNCT
fbem-1475	49	1	in	in	ADP
fbem-1475	49	2	this	this	DET
fbem-1475	49	3	case	case	NOUN
fbem-1475	49	4	,	,	PUNCT
fbem-1475	49	5	the	the	DET
fbem-1475	49	6	relevant	relevant	ADJ
fbem-1475	49	7	provisions	provision	NOUN
fbem-1475	49	8	of	of	ADP
fbem-1475	49	9	the	the	DET
fbem-1475	49	10	various	various	ADJ
fbem-1475	49	11	aspects	aspect	NOUN
fbem-1475	49	12	of	of	ADP
fbem-1475	49	13	the	the	DET
fbem-1475	49	14	enterprise	enterprise	NOUN
fbem-1475	49	15	annuity	annuity	NOUN
fbem-1475	49	16	system	system	NOUN
fbem-1475	49	17	,	,	PUNCT
fbem-1475	49	18	such	such	ADJ
fbem-1475	49	19	as	as	ADP
fbem-1475	49	20	the	the	DET
fbem-1475	49	21	management	management	NOUN
fbem-1475	49	22	system	system	NOUN
fbem-1475	49	23	,	,	PUNCT
fbem-1475	49	24	the	the	DET
fbem-1475	49	25	information	information	NOUN
fbem-1475	49	26	disclosure	disclosure	NOUN
fbem-1475	49	27	system	system	NOUN
fbem-1475	49	28	,	,	PUNCT
fbem-1475	49	29	etc	etc	X
fbem-1475	49	30	.	.	X
fbem-1475	49	31	,	,	PUNCT
fbem-1475	49	32	have	have	AUX
fbem-1475	49	33	been	be	AUX
fbem-1475	49	34	promulgated	promulgate	VERB
fbem-1475	49	35	less	less	ADV
fbem-1475	49	36	,	,	PUNCT
fbem-1475	49	37	and	and	CCONJ
fbem-1475	49	38	can	can	AUX
fbem-1475	49	39	not	not	PART
fbem-1475	49	40	be	be	AUX
fbem-1475	49	41	more	more	ADV
fbem-1475	49	42	fully	fully	ADV
fbem-1475	49	43	protected	protect	VERB
fbem-1475	49	44	by	by	ADP
fbem-1475	49	45	law	law	NOUN
fbem-1475	49	46	.	.	PUNCT
fbem-1475	50	1	the	the	DET
fbem-1475	50	2	institutionalization	institutionalization	NOUN
fbem-1475	50	3	,	,	PUNCT
fbem-1475	50	4	proceduralization	proceduralization	NOUN
fbem-1475	50	5	,	,	PUNCT
fbem-1475	50	6	and	and	CCONJ
fbem-1475	50	7	standardization	standardization	NOUN
fbem-1475	50	8	of	of	ADP
fbem-1475	50	9	the	the	DET
fbem-1475	50	10	operation	operation	NOUN
fbem-1475	50	11	process	process	NOUN
fbem-1475	50	12	are	be	AUX
fbem-1475	50	13	low	low	ADJ
fbem-1475	50	14	,	,	PUNCT
fbem-1475	50	15	and	and	CCONJ
fbem-1475	50	16	can	can	AUX
fbem-1475	50	17	not	not	PART
fbem-1475	50	18	be	be	AUX
fbem-1475	50	19	open	open	ADJ
fbem-1475	50	20	and	and	CCONJ
fbem-1475	50	21	transparent	transparent	ADJ
fbem-1475	50	22	,	,	PUNCT
fbem-1475	50	23	which	which	PRON
fbem-1475	50	24	poses	pose	VERB
fbem-1475	50	25	a	a	DET
fbem-1475	50	26	greater	great	ADJ
fbem-1475	50	27	threat	threat	NOUN
fbem-1475	50	28	to	to	ADP
fbem-1475	50	29	the	the	DET
fbem-1475	50	30	safety	safety	NOUN
fbem-1475	50	31	of	of	ADP
fbem-1475	50	32	the	the	DET
fbem-1475	50	33	enterprise	enterprise	NOUN
fbem-1475	50	34	annuity	annuity	NOUN
fbem-1475	50	35	fund	fund	NOUN
fbem-1475	50	36	.	.	PUNCT
fbem-1475	51	1	3.1.2	3.1.2	X
fbem-1475	51	2	.	.	PUNCT
fbem-1475	52	1	the	the	DET
fbem-1475	52	2	accounting	accounting	NOUN
fbem-1475	52	3	information	information	NOUN
fbem-1475	52	4	disclosure	disclosure	NOUN
fbem-1475	52	5	system	system	NOUN
fbem-1475	52	6	of	of	ADP
fbem-1475	52	7	enterprise	enterprise	NOUN
fbem-1475	52	8	annuity	annuity	NOUN
fbem-1475	52	9	tends	tend	VERB
fbem-1475	52	10	to	to	PART
fbem-1475	52	11	be	be	AUX
fbem-1475	52	12	specific	specific	ADJ
fbem-1475	52	13	,	,	PUNCT
fbem-1475	52	14	but	but	CCONJ
fbem-1475	52	15	it	it	PRON
fbem-1475	52	16	is	be	AUX
fbem-1475	52	17	still	still	ADV
fbem-1475	52	18	developing	develop	VERB
fbem-1475	52	19	slowly	slowly	ADV
fbem-1475	52	20	it	it	PRON
fbem-1475	52	21	can	can	AUX
fbem-1475	52	22	be	be	AUX
fbem-1475	52	23	seen	see	VERB
fbem-1475	52	24	from	from	ADP
fbem-1475	52	25	table	table	NOUN
fbem-1475	52	26	1	1	NUM
fbem-1475	52	27	that	that	SCONJ
fbem-1475	52	28	before	before	ADP
fbem-1475	52	29	2009	2009	NUM
fbem-1475	52	30	,	,	PUNCT
fbem-1475	52	31	the	the	DET
fbem-1475	52	32	legal	legal	ADJ
fbem-1475	52	33	provisions	provision	NOUN
fbem-1475	52	34	of	of	ADP
fbem-1475	52	35	enterprise	enterprise	NOUN
fbem-1475	52	36	annuity	annuity	NOUN
fbem-1475	52	37	involved	involve	VERB
fbem-1475	52	38	less	less	ADJ
fbem-1475	52	39	content	content	NOUN
fbem-1475	52	40	of	of	ADP
fbem-1475	52	41	enterprise	enterprise	NOUN
fbem-1475	52	42	annuity	annuity	NOUN
fbem-1475	52	43	accounting	accounting	NOUN
fbem-1475	52	44	information	information	NOUN
fbem-1475	52	45	disclosure	disclosure	NOUN
fbem-1475	52	46	system	system	NOUN
fbem-1475	52	47	,	,	PUNCT
fbem-1475	52	48	and	and	CCONJ
fbem-1475	52	49	only	only	ADV
fbem-1475	52	50	mentioned	mention	VERB
fbem-1475	52	51	the	the	DET
fbem-1475	52	52	need	need	NOUN
fbem-1475	52	53	to	to	PART
fbem-1475	52	54	establish	establish	VERB
fbem-1475	52	55	a	a	DET
fbem-1475	52	56	sound	sound	ADJ
fbem-1475	52	57	financial	financial	ADJ
fbem-1475	52	58	accounting	accounting	NOUN
fbem-1475	52	59	system	system	NOUN
fbem-1475	52	60	,	,	PUNCT
fbem-1475	52	61	which	which	PRON
fbem-1475	52	62	is	be	AUX
fbem-1475	52	63	very	very	ADV
fbem-1475	52	64	general	general	ADJ
fbem-1475	52	65	.	.	PUNCT
fbem-1475	53	1	in	in	ADP
fbem-1475	53	2	2009	2009	NUM
fbem-1475	53	3	,	,	PUNCT
fbem-1475	53	4	the	the	DET
fbem-1475	53	5	state	state	NOUN
fbem-1475	53	6	promulgated	promulgate	VERB
fbem-1475	53	7	the	the	DET
fbem-1475	53	8	"	"	PUNCT
fbem-1475	53	9	notice	notice	NOUN
fbem-1475	53	10	on	on	ADP
fbem-1475	53	11	issues	issue	NOUN
fbem-1475	53	12	related	relate	VERB
fbem-1475	53	13	to	to	ADP
fbem-1475	53	14	the	the	DET
fbem-1475	53	15	management	management	NOUN
fbem-1475	53	16	information	information	NOUN
fbem-1475	53	17	report	report	NOUN
fbem-1475	53	18	of	of	ADP
fbem-1475	53	19	enterprise	enterprise	NOUN
fbem-1475	53	20	annuity	annuity	NOUN
fbem-1475	53	21	funds	fund	NOUN
fbem-1475	53	22	,	,	PUNCT
fbem-1475	53	23	"	"	PUNCT
fbem-1475	53	24	which	which	PRON
fbem-1475	53	25	stipulated	stipulate	VERB
fbem-1475	53	26	the	the	DET
fbem-1475	53	27	information	information	NOUN
fbem-1475	53	28	and	and	CCONJ
fbem-1475	53	29	scope	scope	NOUN
fbem-1475	53	30	of	of	ADP
fbem-1475	53	31	the	the	DET
fbem-1475	53	32	report	report	NOUN
fbem-1475	53	33	of	of	ADP
fbem-1475	53	34	each	each	DET
fbem-1475	53	35	operating	operate	VERB
fbem-1475	53	36	entity	entity	NOUN
fbem-1475	53	37	of	of	ADP
fbem-1475	53	38	enterprise	enterprise	NOUN
fbem-1475	53	39	annuity	annuity	NOUN
fbem-1475	53	40	.	.	PUNCT
fbem-1475	54	1	according	accord	VERB
fbem-1475	54	2	to	to	ADP
fbem-1475	54	3	the	the	DET
fbem-1475	54	4	content	content	NOUN
fbem-1475	54	5	of	of	ADP
fbem-1475	54	6	'	'	PUNCT
fbem-1475	54	7	administrative	administrative	ADJ
fbem-1475	54	8	measures	measure	NOUN
fbem-1475	54	9	for	for	ADP
fbem-1475	54	10	enterprise	enterprise	NOUN
fbem-1475	54	11	annuity	annuity	NOUN
fbem-1475	54	12	fund	fund	NOUN
fbem-1475	54	13	'	'	PUNCT
fbem-1475	54	14	in	in	ADP
fbem-1475	54	15	table	table	NOUN
fbem-1475	54	16	1	1	NUM
fbem-1475	54	17	and	and	CCONJ
fbem-1475	54	18	the	the	DET
fbem-1475	54	19	information	information	NOUN
fbem-1475	54	20	disclosure	disclosure	NOUN
fbem-1475	54	21	among	among	ADP
fbem-1475	54	22	the	the	DET
fbem-1475	54	23	entities	entity	NOUN
fbem-1475	54	24	in	in	ADP
fbem-1475	54	25	figure	figure	NOUN
fbem-1475	54	26	1	1	NUM
fbem-1475	54	27	,	,	PUNCT
fbem-1475	54	28	the	the	DET
fbem-1475	54	29	state	state	NOUN
fbem-1475	54	30	has	have	AUX
fbem-1475	54	31	put	put	VERB
fbem-1475	54	32	forward	forward	ADV
fbem-1475	54	33	more	more	ADV
fbem-1475	54	34	detailed	detailed	ADJ
fbem-1475	54	35	provisions	provision	NOUN
fbem-1475	54	36	on	on	ADP
fbem-1475	54	37	the	the	DET
fbem-1475	54	38	information	information	NOUN
fbem-1475	54	39	reporting	reporting	NOUN
fbem-1475	54	40	system	system	NOUN
fbem-1475	54	41	and	and	CCONJ
fbem-1475	54	42	specific	specific	ADJ
fbem-1475	54	43	requirements	requirement	NOUN
fbem-1475	54	44	for	for	ADP
fbem-1475	54	45	the	the	DET
fbem-1475	54	46	flow	flow	NOUN
fbem-1475	54	47	of	of	ADP
fbem-1475	54	48	information	information	NOUN
fbem-1475	54	49	reports	report	NOUN
fbem-1475	54	50	.	.	PUNCT
fbem-1475	55	1	therefore	therefore	ADV
fbem-1475	55	2	,	,	PUNCT
fbem-1475	55	3	china	china	PROPN
fbem-1475	55	4	's	's	PART
fbem-1475	55	5	enterprise	enterprise	NOUN
fbem-1475	55	6	annuity	annuity	NOUN
fbem-1475	55	7	information	information	NOUN
fbem-1475	55	8	disclosure	disclosure	NOUN
fbem-1475	55	9	system	system	NOUN
fbem-1475	55	10	tends	tend	VERB
fbem-1475	55	11	to	to	PART
fbem-1475	55	12	be	be	AUX
fbem-1475	55	13	specific	specific	ADJ
fbem-1475	55	14	,	,	PUNCT
fbem-1475	55	15	but	but	CCONJ
fbem-1475	55	16	since	since	SCONJ
fbem-1475	55	17	2011	2011	NUM
fbem-1475	55	18	,	,	PUNCT
fbem-1475	55	19	the	the	DET
fbem-1475	55	20	state	state	NOUN
fbem-1475	55	21	has	have	AUX
fbem-1475	55	22	not	not	PART
fbem-1475	55	23	promulgated	promulgate	VERB
fbem-1475	55	24	the	the	DET
fbem-1475	55	25	detailed	detailed	ADJ
fbem-1475	55	26	provisions	provision	NOUN
fbem-1475	55	27	on	on	ADP
fbem-1475	55	28	the	the	DET
fbem-1475	55	29	enterprise	enterprise	NOUN
fbem-1475	55	30	annuity	annuity	NOUN
fbem-1475	55	31	information	information	NOUN
fbem-1475	55	32	disclosure	disclosure	NOUN
fbem-1475	55	33	system	system	NOUN
fbem-1475	55	34	,	,	PUNCT
fbem-1475	55	35	and	and	CCONJ
fbem-1475	55	36	even	even	ADV
fbem-1475	55	37	less	less	ADJ
fbem-1475	55	38	notice	notice	NOUN
fbem-1475	55	39	of	of	ADP
fbem-1475	55	40	the	the	DET
fbem-1475	55	41	enterprise	enterprise	NOUN
fbem-1475	55	42	annuity	annuity	NOUN
fbem-1475	55	43	system	system	NOUN
fbem-1475	55	44	,	,	PUNCT
fbem-1475	55	45	accounting	account	VERB
fbem-1475	55	46	information	information	NOUN
fbem-1475	55	47	disclosure	disclosure	NOUN
fbem-1475	55	48	system	system	NOUN
fbem-1475	55	49	development	development	NOUN
fbem-1475	55	50	is	be	AUX
fbem-1475	55	51	slow	slow	ADJ
fbem-1475	55	52	almost	almost	ADV
fbem-1475	55	53	stagnant	stagnant	ADJ
fbem-1475	55	54	.	.	PUNCT
fbem-1475	56	1	3.1.3	3.1.3	X
fbem-1475	56	2	.	.	PUNCT
fbem-1475	57	1	the	the	DET
fbem-1475	57	2	authenticity	authenticity	NOUN
fbem-1475	57	3	and	and	CCONJ
fbem-1475	57	4	reliability	reliability	NOUN
fbem-1475	57	5	of	of	ADP
fbem-1475	57	6	enterprise	enterprise	NOUN
fbem-1475	57	7	annuity	annuity	NOUN
fbem-1475	57	8	accounting	accounting	NOUN
fbem-1475	57	9	information	information	NOUN
fbem-1475	57	10	need	need	VERB
fbem-1475	57	11	to	to	PART
fbem-1475	57	12	be	be	AUX
fbem-1475	57	13	verified	verify	VERB
fbem-1475	57	14	at	at	ADP
fbem-1475	57	15	present	present	ADJ
fbem-1475	57	16	,	,	PUNCT
fbem-1475	57	17	china	china	PROPN
fbem-1475	57	18	has	have	AUX
fbem-1475	57	19	not	not	PART
fbem-1475	57	20	stipulated	stipulate	VERB
fbem-1475	57	21	the	the	DET
fbem-1475	57	22	audit	audit	NOUN
fbem-1475	57	23	system	system	NOUN
fbem-1475	57	24	corresponding	correspond	VERB
fbem-1475	57	25	to	to	ADP
fbem-1475	57	26	the	the	DET
fbem-1475	57	27	information	information	NOUN
fbem-1475	57	28	reporting	reporting	NOUN
fbem-1475	57	29	system	system	NOUN
fbem-1475	57	30	,	,	PUNCT
fbem-1475	57	31	that	that	ADV
fbem-1475	57	32	is	is	ADV
fbem-1475	57	33	,	,	PUNCT
fbem-1475	57	34	the	the	DET
fbem-1475	57	35	enterprise	enterprise	NOUN
fbem-1475	57	36	annuity	annuity	NOUN
fbem-1475	57	37	accounting	accounting	NOUN
fbem-1475	57	38	report	report	NOUN
fbem-1475	57	39	is	be	AUX
fbem-1475	57	40	directly	directly	ADV
fbem-1475	57	41	submitted	submit	VERB
fbem-1475	57	42	to	to	ADP
fbem-1475	57	43	the	the	DET
fbem-1475	57	44	relevant	relevant	ADJ
fbem-1475	57	45	regulatory	regulatory	ADJ
fbem-1475	57	46	authorities	authority	NOUN
fbem-1475	57	47	.	.	PUNCT
fbem-1475	58	1	when	when	SCONJ
fbem-1475	58	2	the	the	DET
fbem-1475	58	3	public	public	NOUN
fbem-1475	58	4	uses	use	VERB
fbem-1475	58	5	open	open	ADJ
fbem-1475	58	6	accounting	accounting	NOUN
fbem-1475	58	7	information	information	NOUN
fbem-1475	58	8	to	to	PART
fbem-1475	58	9	make	make	VERB
fbem-1475	58	10	decisions	decision	NOUN
fbem-1475	58	11	,	,	PUNCT
fbem-1475	58	12	it	it	PRON
fbem-1475	58	13	is	be	AUX
fbem-1475	58	14	impossible	impossible	ADJ
fbem-1475	58	15	to	to	PART
fbem-1475	58	16	know	know	VERB
fbem-1475	58	17	whether	whether	SCONJ
fbem-1475	58	18	the	the	DET
fbem-1475	58	19	information	information	NOUN
fbem-1475	58	20	is	be	AUX
fbem-1475	58	21	true	true	ADJ
fbem-1475	58	22	and	and	CCONJ
fbem-1475	58	23	reliable	reliable	ADJ
fbem-1475	58	24	and	and	CCONJ
fbem-1475	58	25	whether	whether	SCONJ
fbem-1475	58	26	the	the	DET
fbem-1475	58	27	organization	organization	NOUN
fbem-1475	58	28	's	's	PART
fbem-1475	58	29	management	management	NOUN
fbem-1475	58	30	activities	activity	NOUN
fbem-1475	58	31	are	be	AUX
fbem-1475	58	32	legal	legal	ADJ
fbem-1475	58	33	and	and	CCONJ
fbem-1475	58	34	compliant	compliant	ADJ
fbem-1475	58	35	.	.	PUNCT
fbem-1475	59	1	therefore	therefore	ADV
fbem-1475	59	2	,	,	PUNCT
fbem-1475	59	3	the	the	DET
fbem-1475	59	4	authenticity	authenticity	NOUN
fbem-1475	59	5	of	of	ADP
fbem-1475	59	6	the	the	DET
fbem-1475	59	7	information	information	NOUN
fbem-1475	59	8	disclosed	disclose	VERB
fbem-1475	59	9	is	be	AUX
fbem-1475	59	10	questionable	questionable	ADJ
fbem-1475	59	11	and	and	CCONJ
fbem-1475	59	12	needs	need	VERB
fbem-1475	59	13	to	to	PART
fbem-1475	59	14	be	be	AUX
fbem-1475	59	15	verified	verify	VERB
fbem-1475	59	16	.	.	PUNCT
fbem-1475	60	1	3.2	3.2	NUM
fbem-1475	60	2	.	.	PUNCT
fbem-1475	60	3	policy	policy	NOUN
fbem-1475	60	4	environment	environment	NOUN
fbem-1475	60	5	3.2.1	3.2.1	NUM
fbem-1475	60	6	.	.	PUNCT
fbem-1475	60	7	limited	limited	ADJ
fbem-1475	60	8	legislative	legislative	ADJ
fbem-1475	60	9	provisions	provision	NOUN
fbem-1475	60	10	,	,	PUNCT
fbem-1475	60	11	information	information	NOUN
fbem-1475	60	12	disclosure	disclosure	NOUN
fbem-1475	60	13	system	system	NOUN
fbem-1475	60	14	at	at	ADP
fbem-1475	60	15	the	the	DET
fbem-1475	60	16	edge	edge	NOUN
fbem-1475	60	17	of	of	ADP
fbem-1475	60	18	legislation	legislation	NOUN
fbem-1475	60	19	the	the	DET
fbem-1475	60	20	relevant	relevant	ADJ
fbem-1475	60	21	legislative	legislative	ADJ
fbem-1475	60	22	provisions	provision	NOUN
fbem-1475	60	23	of	of	ADP
fbem-1475	60	24	enterprise	enterprise	NOUN
fbem-1475	60	25	annuity	annuity	NOUN
fbem-1475	60	26	are	be	AUX
fbem-1475	60	27	very	very	ADV
fbem-1475	60	28	limited	limited	ADJ
fbem-1475	60	29	,	,	PUNCT
fbem-1475	60	30	and	and	CCONJ
fbem-1475	60	31	the	the	DET
fbem-1475	60	32	enterprise	enterprise	NOUN
fbem-1475	60	33	annuity	annuity	NOUN
fbem-1475	60	34	information	information	NOUN
fbem-1475	60	35	disclosure	disclosure	NOUN
fbem-1475	60	36	system	system	NOUN
fbem-1475	60	37	is	be	AUX
fbem-1475	60	38	on	on	ADP
fbem-1475	60	39	the	the	DET
fbem-1475	60	40	edge	edge	NOUN
fbem-1475	60	41	of	of	ADP
fbem-1475	60	42	a	a	DET
fbem-1475	60	43	number	number	NOUN
fbem-1475	60	44	of	of	ADP
fbem-1475	60	45	legislative	legislative	ADJ
fbem-1475	60	46	departments	department	NOUN
fbem-1475	60	47	.	.	PUNCT
fbem-1475	61	1	at	at	ADP
fbem-1475	61	2	present	present	ADJ
fbem-1475	61	3	,	,	PUNCT
fbem-1475	61	4	there	there	PRON
fbem-1475	61	5	is	be	VERB
fbem-1475	61	6	no	no	DET
fbem-1475	61	7	law	law	NOUN
fbem-1475	61	8	specifically	specifically	ADV
fbem-1475	61	9	for	for	ADP
fbem-1475	61	10	the	the	DET
fbem-1475	61	11	disclosure	disclosure	NOUN
fbem-1475	61	12	of	of	ADP
fbem-1475	61	13	enterprise	enterprise	NOUN
fbem-1475	61	14	annuity	annuity	NOUN
fbem-1475	61	15	accounting	accounting	NOUN
fbem-1475	61	16	information	information	NOUN
fbem-1475	61	17	.	.	PUNCT
fbem-1475	62	1	the	the	DET
fbem-1475	62	2	current	current	ADJ
fbem-1475	62	3	norms	norm	NOUN
fbem-1475	62	4	only	only	ADV
fbem-1475	62	5	roughly	roughly	ADV
fbem-1475	62	6	stipulate	stipulate	ADJ
fbem-1475	62	7	how	how	SCONJ
fbem-1475	62	8	to	to	PART
fbem-1475	62	9	report	report	VERB
fbem-1475	62	10	information	information	NOUN
fbem-1475	62	11	among	among	ADP
fbem-1475	62	12	the	the	DET
fbem-1475	62	13	five	five	NUM
fbem-1475	62	14	operating	operate	VERB
fbem-1475	62	15	entities	entity	NOUN
fbem-1475	62	16	,	,	PUNCT
fbem-1475	62	17	and	and	CCONJ
fbem-1475	62	18	do	do	AUX
fbem-1475	62	19	not	not	PART
fbem-1475	62	20	clearly	clearly	ADV
fbem-1475	62	21	point	point	VERB
fbem-1475	62	22	out	out	ADP
fbem-1475	62	23	what	what	PRON
fbem-1475	62	24	kind	kind	NOUN
fbem-1475	62	25	of	of	ADP
fbem-1475	62	26	punishment	punishment	NOUN
fbem-1475	62	27	will	will	AUX
fbem-1475	62	28	be	be	AUX
fbem-1475	62	29	imposed	impose	VERB
fbem-1475	62	30	after	after	ADP
fbem-1475	62	31	violating	violate	VERB
fbem-1475	62	32	the	the	DET
fbem-1475	62	33	regulations	regulation	NOUN
fbem-1475	62	34	,	,	PUNCT
fbem-1475	62	35	nor	nor	CCONJ
fbem-1475	62	36	do	do	AUX
fbem-1475	62	37	they	they	PRON
fbem-1475	62	38	point	point	VERB
fbem-1475	62	39	out	out	ADP
fbem-1475	62	40	the	the	DET
fbem-1475	62	41	economic	economic	ADJ
fbem-1475	62	42	and	and	CCONJ
fbem-1475	62	43	legal	legal	ADJ
fbem-1475	62	44	consequences	consequence	NOUN
fbem-1475	62	45	when	when	SCONJ
fbem-1475	62	46	the	the	DET
fbem-1475	62	47	operating	operate	VERB
fbem-1475	62	48	entity	entity	NOUN
fbem-1475	62	49	seriously	seriously	ADV
fbem-1475	62	50	infringes	infringe	VERB
fbem-1475	62	51	on	on	ADP
fbem-1475	62	52	the	the	DET
fbem-1475	62	53	interests	interest	NOUN
fbem-1475	62	54	of	of	ADP
fbem-1475	62	55	others	other	NOUN
fbem-1475	62	56	.	.	PUNCT
fbem-1475	63	1	this	this	PRON
fbem-1475	63	2	reduces	reduce	VERB
fbem-1475	63	3	the	the	DET
fbem-1475	63	4	effectiveness	effectiveness	NOUN
fbem-1475	63	5	of	of	ADP
fbem-1475	63	6	the	the	DET
fbem-1475	63	7	norms	norm	NOUN
fbem-1475	63	8	,	,	PUNCT
fbem-1475	63	9	so	so	SCONJ
fbem-1475	63	10	that	that	SCONJ
fbem-1475	63	11	the	the	DET
fbem-1475	63	12	legal	legal	ADJ
fbem-1475	63	13	norms	norm	NOUN
fbem-1475	63	14	have	have	VERB
fbem-1475	63	15	no	no	DET
fbem-1475	63	16	substantive	substantive	ADJ
fbem-1475	63	17	binding	bind	VERB
fbem-1475	63	18	force	force	NOUN
fbem-1475	63	19	on	on	ADP
fbem-1475	63	20	the	the	DET
fbem-1475	63	21	operators	operator	NOUN
fbem-1475	63	22	,	,	PUNCT
fbem-1475	63	23	so	so	SCONJ
fbem-1475	63	24	it	it	PRON
fbem-1475	63	25	does	do	AUX
fbem-1475	63	26	not	not	PART
fbem-1475	63	27	play	play	VERB
fbem-1475	63	28	a	a	DET
fbem-1475	63	29	good	good	ADJ
fbem-1475	63	30	role	role	NOUN
fbem-1475	63	31	in	in	ADP
fbem-1475	63	32	protecting	protect	VERB
fbem-1475	63	33	the	the	DET
fbem-1475	63	34	right	right	NOUN
fbem-1475	63	35	to	to	PART
fbem-1475	63	36	know	know	VERB
fbem-1475	63	37	of	of	ADP
fbem-1475	63	38	relevant	relevant	ADJ
fbem-1475	63	39	stakeholders	stakeholder	NOUN
fbem-1475	63	40	,	,	PUNCT
fbem-1475	63	41	nor	nor	CCONJ
fbem-1475	63	42	can	can	AUX
fbem-1475	63	43	it	it	PRON
fbem-1475	63	44	effectively	effectively	ADV
fbem-1475	63	45	reduce	reduce	VERB
fbem-1475	63	46	and	and	CCONJ
fbem-1475	63	47	manage	manage	VERB
fbem-1475	63	48	credit	credit	NOUN
fbem-1475	63	49	risk	risk	NOUN
fbem-1475	63	50	and	and	CCONJ
fbem-1475	63	51	improve	improve	VERB
fbem-1475	63	52	operational	operational	ADJ
fbem-1475	63	53	transparency	transparency	NOUN
fbem-1475	63	54	.	.	PUNCT
fbem-1475	64	1	in	in	ADP
fbem-1475	64	2	addition	addition	NOUN
fbem-1475	64	3	,	,	PUNCT
fbem-1475	64	4	there	there	PRON
fbem-1475	64	5	are	be	VERB
fbem-1475	64	6	still	still	ADV
fbem-1475	64	7	some	some	DET
fbem-1475	64	8	problems	problem	NOUN
fbem-1475	64	9	in	in	ADP
fbem-1475	64	10	the	the	DET
fbem-1475	64	11	existing	exist	VERB
fbem-1475	64	12	regulations	regulation	NOUN
fbem-1475	64	13	,	,	PUNCT
fbem-1475	64	14	such	such	ADJ
fbem-1475	64	15	as	as	ADP
fbem-1475	64	16	vague	vague	ADJ
fbem-1475	64	17	concepts	concept	NOUN
fbem-1475	64	18	and	and	CCONJ
fbem-1475	64	19	too	too	ADV
fbem-1475	64	20	general	general	ADJ
fbem-1475	64	21	provisions	provision	NOUN
fbem-1475	64	22	,	,	PUNCT
fbem-1475	64	23	which	which	PRON
fbem-1475	64	24	are	be	AUX
fbem-1475	64	25	not	not	PART
fbem-1475	64	26	conducive	conducive	ADJ
fbem-1475	64	27	to	to	ADP
fbem-1475	64	28	the	the	DET
fbem-1475	64	29	understanding	understanding	NOUN
fbem-1475	64	30	and	and	CCONJ
fbem-1475	64	31	action	action	NOUN
fbem-1475	64	32	of	of	ADP
fbem-1475	64	33	enterprises	enterprise	NOUN
fbem-1475	64	34	to	to	PART
fbem-1475	64	35	establish	establish	VERB
fbem-1475	64	36	enterprise	enterprise	NOUN
fbem-1475	64	37	annuity	annuity	NOUN
fbem-1475	64	38	.	.	PUNCT
fbem-1475	65	1	111	111	NUM
fbem-1475	65	2	table	table	NOUN
fbem-1475	65	3	1	1	NUM
fbem-1475	65	4	.	.	PUNCT
fbem-1475	65	5	policy	policy	NOUN
fbem-1475	65	6	of	of	ADP
fbem-1475	65	7	enterprise	enterprise	NOUN
fbem-1475	65	8	annuity	annuity	NOUN
fbem-1475	65	9	accounting	accounting	NOUN
fbem-1475	65	10	information	information	NOUN
fbem-1475	65	11	disclosure	disclosure	NOUN
fbem-1475	65	12	system	system	NOUN
fbem-1475	65	13	year	year	NOUN
fbem-1475	65	14	policy	policy	NOUN
fbem-1475	65	15	documents	document	NOUN
fbem-1475	65	16	enterprise	enterprise	NOUN
fbem-1475	65	17	annuity	annuity	NOUN
fbem-1475	65	18	and	and	CCONJ
fbem-1475	65	19	accounting	accounting	NOUN
fbem-1475	65	20	information	information	NOUN
fbem-1475	65	21	disclosure	disclosure	NOUN
fbem-1475	65	22	system	system	NOUN
fbem-1475	65	23	1995	1995	NUM
fbem-1475	65	24	notice	notice	NOUN
fbem-1475	65	25	of	of	ADP
fbem-1475	65	26	the	the	DET
fbem-1475	65	27	state	state	NOUN
fbem-1475	65	28	council	council	PROPN
fbem-1475	65	29	on	on	ADP
fbem-1475	65	30	deepening	deepen	VERB
fbem-1475	65	31	the	the	DET
fbem-1475	65	32	reform	reform	NOUN
fbem-1475	65	33	of	of	ADP
fbem-1475	65	34	the	the	DET
fbem-1475	65	35	endowment	endowment	NOUN
fbem-1475	65	36	insurance	insurance	NOUN
fbem-1475	65	37	system	system	NOUN
fbem-1475	65	38	for	for	ADP
fbem-1475	65	39	enterprise	enterprise	NOUN
fbem-1475	65	40	employees	employee	NOUN
fbem-1475	65	41	encourage	encourage	VERB
fbem-1475	65	42	the	the	DET
fbem-1475	65	43	establishment	establishment	NOUN
fbem-1475	65	44	of	of	ADP
fbem-1475	65	45	enterprise	enterprise	NOUN
fbem-1475	65	46	supplementary	supplementary	ADJ
fbem-1475	65	47	pension	pension	NOUN
fbem-1475	65	48	insurance	insurance	NOUN
fbem-1475	65	49	.	.	PUNCT
fbem-1475	66	1	establish	establish	VERB
fbem-1475	66	2	and	and	CCONJ
fbem-1475	66	3	improve	improve	VERB
fbem-1475	66	4	the	the	DET
fbem-1475	66	5	budget	budget	NOUN
fbem-1475	66	6	management	management	NOUN
fbem-1475	66	7	and	and	CCONJ
fbem-1475	66	8	financial	financial	ADJ
fbem-1475	66	9	accounting	accounting	NOUN
fbem-1475	66	10	system	system	NOUN
fbem-1475	66	11	of	of	ADP
fbem-1475	66	12	pension	pension	NOUN
fbem-1475	66	13	insurance	insurance	NOUN
fbem-1475	66	14	fund	fund	NOUN
fbem-1475	66	15	.	.	PUNCT
fbem-1475	67	1	2004	2004	NUM
fbem-1475	67	2	trial	trial	NOUN
fbem-1475	67	3	scheme	scheme	NOUN
fbem-1475	67	4	for	for	ADP
fbem-1475	67	5	enterprise	enterprise	NOUN
fbem-1475	67	6	annuity	annuity	NOUN
fbem-1475	67	7	provision	provision	NOUN
fbem-1475	67	8	of	of	ADP
fbem-1475	67	9	enterprise	enterprise	NOUN
fbem-1475	67	10	annuity	annuity	NOUN
fbem-1475	67	11	definition	definition	NOUN
fbem-1475	67	12	,	,	PUNCT
fbem-1475	67	13	operation	operation	NOUN
fbem-1475	67	14	subject	subject	NOUN
fbem-1475	67	15	and	and	CCONJ
fbem-1475	67	16	other	other	ADJ
fbem-1475	67	17	basic	basic	ADJ
fbem-1475	67	18	issues	issue	NOUN
fbem-1475	67	19	.	.	PUNCT
fbem-1475	68	1	2009	2009	NUM
fbem-1475	68	2	notice	notice	NOUN
fbem-1475	68	3	on	on	ADP
fbem-1475	68	4	issues	issue	NOUN
fbem-1475	68	5	related	relate	VERB
fbem-1475	68	6	to	to	ADP
fbem-1475	68	7	the	the	DET
fbem-1475	68	8	management	management	NOUN
fbem-1475	68	9	information	information	NOUN
fbem-1475	68	10	report	report	NOUN
fbem-1475	68	11	of	of	ADP
fbem-1475	68	12	enterprise	enterprise	NOUN
fbem-1475	68	13	annuity	annuity	NOUN
fbem-1475	68	14	fund	fund	NOUN
fbem-1475	68	15	prescribe	prescribe	VERB
fbem-1475	68	16	the	the	DET
fbem-1475	68	17	content	content	NOUN
fbem-1475	68	18	and	and	CCONJ
fbem-1475	68	19	scope	scope	NOUN
fbem-1475	68	20	of	of	ADP
fbem-1475	68	21	each	each	DET
fbem-1475	68	22	subject	subject	ADJ
fbem-1475	68	23	report	report	NOUN
fbem-1475	68	24	2011	2011	NUM
fbem-1475	68	25	enterprise	enterprise	NOUN
fbem-1475	68	26	annuity	annuity	NOUN
fbem-1475	68	27	fund	fund	NOUN
fbem-1475	68	28	management	management	NOUN
fbem-1475	68	29	approach	approach	NOUN
fbem-1475	68	30	it	it	PRON
fbem-1475	68	31	stipulates	stipulate	VERB
fbem-1475	68	32	the	the	DET
fbem-1475	68	33	basic	basic	ADJ
fbem-1475	68	34	issues	issue	NOUN
fbem-1475	68	35	such	such	ADJ
fbem-1475	68	36	as	as	ADP
fbem-1475	68	37	the	the	DET
fbem-1475	68	38	operation	operation	NOUN
fbem-1475	68	39	mode	mode	NOUN
fbem-1475	68	40	of	of	ADP
fbem-1475	68	41	enterprise	enterprise	NOUN
fbem-1475	68	42	annuity	annuity	NOUN
fbem-1475	68	43	,	,	PUNCT
fbem-1475	68	44	the	the	DET
fbem-1475	68	45	responsibilities	responsibility	NOUN
fbem-1475	68	46	of	of	ADP
fbem-1475	68	47	operating	operate	VERB
fbem-1475	68	48	entities	entity	NOUN
fbem-1475	68	49	,	,	PUNCT
fbem-1475	68	50	and	and	CCONJ
fbem-1475	68	51	the	the	DET
fbem-1475	68	52	information	information	NOUN
fbem-1475	68	53	reporting	reporting	NOUN
fbem-1475	68	54	system	system	NOUN
fbem-1475	68	55	.	.	PUNCT
fbem-1475	69	1	2016	2016	NUM
fbem-1475	69	2	to	to	ADP
fbem-1475	69	3	date	date	NOUN
fbem-1475	69	4	enterprise	enterprise	NOUN
fbem-1475	69	5	annuity	annuity	NOUN
fbem-1475	69	6	scheme	scheme	NOUN
fbem-1475	69	7	provisions	provision	NOUN
fbem-1475	69	8	on	on	ADP
fbem-1475	69	9	the	the	DET
fbem-1475	69	10	termination	termination	NOUN
fbem-1475	69	11	of	of	ADP
fbem-1475	69	12	the	the	DET
fbem-1475	69	13	establishment	establishment	NOUN
fbem-1475	69	14	of	of	ADP
fbem-1475	69	15	an	an	DET
fbem-1475	69	16	enterprise	enterprise	NOUN
fbem-1475	69	17	annuity	annuity	NOUN
fbem-1475	69	18	plan	plan	NOUN
fbem-1475	69	19	,	,	PUNCT
fbem-1475	69	20	financing	financing	NOUN
fbem-1475	69	21	,	,	PUNCT
fbem-1475	69	22	account	account	NOUN
fbem-1475	69	23	management	management	NOUN
fbem-1475	69	24	,	,	PUNCT
fbem-1475	69	25	annuity	annuity	NOUN
fbem-1475	69	26	treatment	treatment	NOUN
fbem-1475	69	27	,	,	PUNCT
fbem-1475	69	28	management	management	NOUN
fbem-1475	69	29	supervision	supervision	NOUN
fbem-1475	69	30	and	and	CCONJ
fbem-1475	69	31	other	other	ADJ
fbem-1475	69	32	issues	issue	NOUN
fbem-1475	69	33	.	.	PUNCT
fbem-1475	70	1	3.2.2	3.2.2	X
fbem-1475	70	2	.	.	PUNCT
fbem-1475	70	3	loopholes	loophole	NOUN
fbem-1475	70	4	in	in	ADP
fbem-1475	70	5	supervision	supervision	NOUN
fbem-1475	70	6	system	system	NOUN
fbem-1475	70	7	of	of	ADP
fbem-1475	70	8	enterprise	enterprise	NOUN
fbem-1475	70	9	annuity	annuity	NOUN
fbem-1475	70	10	fund	fund	NOUN
fbem-1475	70	11	effective	effective	ADJ
fbem-1475	70	12	supervision	supervision	NOUN
fbem-1475	70	13	system	system	NOUN
fbem-1475	70	14	is	be	AUX
fbem-1475	70	15	the	the	DET
fbem-1475	70	16	key	key	NOUN
fbem-1475	70	17	to	to	PART
fbem-1475	70	18	improve	improve	VERB
fbem-1475	70	19	the	the	DET
fbem-1475	70	20	accounting	accounting	NOUN
fbem-1475	70	21	information	information	NOUN
fbem-1475	70	22	system	system	NOUN
fbem-1475	70	23	of	of	ADP
fbem-1475	70	24	enterprise	enterprise	NOUN
fbem-1475	70	25	annuity	annuity	NOUN
fbem-1475	70	26	.	.	PUNCT
fbem-1475	71	1	the	the	DET
fbem-1475	71	2	legal	legal	ADJ
fbem-1475	71	3	norms	norm	NOUN
fbem-1475	71	4	issued	issue	VERB
fbem-1475	71	5	by	by	ADP
fbem-1475	71	6	the	the	DET
fbem-1475	71	7	chinese	chinese	ADJ
fbem-1475	71	8	government	government	NOUN
fbem-1475	71	9	include	include	VERB
fbem-1475	71	10	some	some	DET
fbem-1475	71	11	provisions	provision	NOUN
fbem-1475	71	12	on	on	ADP
fbem-1475	71	13	the	the	DET
fbem-1475	71	14	management	management	NOUN
fbem-1475	71	15	and	and	CCONJ
fbem-1475	71	16	supervision	supervision	NOUN
fbem-1475	71	17	of	of	ADP
fbem-1475	71	18	enterprise	enterprise	NOUN
fbem-1475	71	19	annuities	annuity	NOUN
fbem-1475	71	20	.	.	PUNCT
fbem-1475	72	1	however	however	ADV
fbem-1475	72	2	,	,	PUNCT
fbem-1475	72	3	in	in	ADP
fbem-1475	72	4	general	general	ADJ
fbem-1475	72	5	,	,	PUNCT
fbem-1475	72	6	a	a	DET
fbem-1475	72	7	complete	complete	ADJ
fbem-1475	72	8	legal	legal	ADJ
fbem-1475	72	9	supervision	supervision	NOUN
fbem-1475	72	10	system	system	NOUN
fbem-1475	72	11	has	have	AUX
fbem-1475	72	12	not	not	PART
fbem-1475	72	13	been	be	AUX
fbem-1475	72	14	formed	form	VERB
fbem-1475	72	15	.	.	PUNCT
fbem-1475	73	1	although	although	SCONJ
fbem-1475	73	2	the	the	DET
fbem-1475	73	3	relevant	relevant	ADJ
fbem-1475	73	4	provisions	provision	NOUN
fbem-1475	73	5	mention	mention	VERB
fbem-1475	73	6	that	that	SCONJ
fbem-1475	73	7	the	the	DET
fbem-1475	73	8	accounting	accounting	NOUN
fbem-1475	73	9	information	information	NOUN
fbem-1475	73	10	report	report	NOUN
fbem-1475	73	11	should	should	AUX
fbem-1475	73	12	be	be	AUX
fbem-1475	73	13	submitted	submit	VERB
fbem-1475	73	14	to	to	ADP
fbem-1475	73	15	the	the	DET
fbem-1475	73	16	relevant	relevant	ADJ
fbem-1475	73	17	regulatory	regulatory	ADJ
fbem-1475	73	18	authorities	authority	NOUN
fbem-1475	73	19	,	,	PUNCT
fbem-1475	73	20	the	the	DET
fbem-1475	73	21	determination	determination	NOUN
fbem-1475	73	22	of	of	ADP
fbem-1475	73	23	the	the	DET
fbem-1475	73	24	regulatory	regulatory	ADJ
fbem-1475	73	25	authorities	authority	NOUN
fbem-1475	73	26	is	be	AUX
fbem-1475	73	27	not	not	PART
fbem-1475	73	28	uniform	uniform	ADJ
fbem-1475	73	29	.	.	PUNCT
fbem-1475	74	1	the	the	DET
fbem-1475	74	2	supervision	supervision	NOUN
fbem-1475	74	3	of	of	ADP
fbem-1475	74	4	annuities	annuity	NOUN
fbem-1475	74	5	involves	involve	VERB
fbem-1475	74	6	the	the	DET
fbem-1475	74	7	supervision	supervision	NOUN
fbem-1475	74	8	of	of	ADP
fbem-1475	74	9	many	many	ADJ
fbem-1475	74	10	departments	department	NOUN
fbem-1475	74	11	such	such	ADJ
fbem-1475	74	12	as	as	ADP
fbem-1475	74	13	finance	finance	NOUN
fbem-1475	74	14	,	,	PUNCT
fbem-1475	74	15	taxation	taxation	NOUN
fbem-1475	74	16	,	,	PUNCT
fbem-1475	74	17	and	and	CCONJ
fbem-1475	74	18	the	the	DET
fbem-1475	74	19	ministry	ministry	PROPN
fbem-1475	74	20	of	of	ADP
fbem-1475	74	21	human	human	ADJ
fbem-1475	74	22	resources	resource	NOUN
fbem-1475	74	23	and	and	CCONJ
fbem-1475	74	24	social	social	ADJ
fbem-1475	74	25	security	security	NOUN
fbem-1475	74	26	.	.	PUNCT
fbem-1475	75	1	it	it	PRON
fbem-1475	75	2	is	be	AUX
fbem-1475	75	3	easy	easy	ADJ
fbem-1475	75	4	to	to	PART
fbem-1475	75	5	have	have	VERB
fbem-1475	75	6	multiple	multiple	ADJ
fbem-1475	75	7	supervisions	supervision	NOUN
fbem-1475	75	8	and	and	CCONJ
fbem-1475	75	9	regulatory	regulatory	ADJ
fbem-1475	75	10	vacuums	vacuum	NOUN
fbem-1475	75	11	,	,	PUNCT
fbem-1475	75	12	resulting	result	VERB
fbem-1475	75	13	in	in	ADP
fbem-1475	75	14	inefficient	inefficient	ADJ
fbem-1475	75	15	or	or	CCONJ
fbem-1475	75	16	inefficient	inefficient	ADJ
fbem-1475	75	17	supervision	supervision	NOUN
fbem-1475	75	18	[	[	X
fbem-1475	75	19	14	14	NUM
fbem-1475	75	20	]	]	PUNCT
fbem-1475	75	21	.	.	PUNCT
fbem-1475	76	1	table	table	NOUN
fbem-1475	76	2	2	2	NUM
fbem-1475	76	3	.	.	PUNCT
fbem-1475	76	4	meanings	meaning	NOUN
fbem-1475	76	5	and	and	CCONJ
fbem-1475	76	6	responsibilities	responsibility	NOUN
fbem-1475	76	7	of	of	ADP
fbem-1475	76	8	each	each	DET
fbem-1475	76	9	subject	subject	ADJ
fbem-1475	76	10	subject	subject	NOUN
fbem-1475	76	11	meaning	mean	VERB
fbem-1475	76	12	main	main	ADJ
fbem-1475	76	13	responsibilities	responsibility	NOUN
fbem-1475	76	14	trustee	trustee	NOUN
fbem-1475	76	15	enterprises	enterprise	NOUN
fbem-1475	76	16	and	and	CCONJ
fbem-1475	76	17	their	their	PRON
fbem-1475	76	18	employees	employee	NOUN
fbem-1475	76	19	establishing	establish	VERB
fbem-1475	76	20	enterprise	enterprise	NOUN
fbem-1475	76	21	annuity	annuity	NOUN
fbem-1475	76	22	plan	plan	NOUN
fbem-1475	76	23	sign	sign	VERB
fbem-1475	76	24	a	a	DET
fbem-1475	76	25	trustee	trustee	NOUN
fbem-1475	76	26	management	management	NOUN
fbem-1475	76	27	contract	contract	NOUN
fbem-1475	76	28	with	with	ADP
fbem-1475	76	29	the	the	DET
fbem-1475	76	30	trustee	trustee	NOUN
fbem-1475	76	31	.	.	PUNCT
fbem-1475	77	1	trustee	trustee	NOUN
fbem-1475	77	2	entrusted	entrust	VERB
fbem-1475	77	3	to	to	PART
fbem-1475	77	4	manage	manage	VERB
fbem-1475	77	5	the	the	DET
fbem-1475	77	6	enterprise	enterprise	NOUN
fbem-1475	77	7	annuity	annuity	NOUN
fbem-1475	77	8	fund	fund	NOUN
fbem-1475	77	9	in	in	ADP
fbem-1475	77	10	accordance	accordance	NOUN
fbem-1475	77	11	with	with	ADP
fbem-1475	77	12	the	the	DET
fbem-1475	77	13	provisions	provision	NOUN
fbem-1475	77	14	of	of	ADP
fbem-1475	77	15	the	the	DET
fbem-1475	77	16	state	state	NOUN
fbem-1475	77	17	pension	pension	NOUN
fbem-1475	77	18	management	management	NOUN
fbem-1475	77	19	company	company	NOUN
fbem-1475	77	20	and	and	CCONJ
fbem-1475	77	21	other	other	ADJ
fbem-1475	77	22	corporate	corporate	ADJ
fbem-1475	77	23	trustees	trustee	NOUN
fbem-1475	77	24	or	or	CCONJ
fbem-1475	77	25	enterprise	enterprise	NOUN
fbem-1475	77	26	annuity	annuity	NOUN
fbem-1475	77	27	council	council	NOUN
fbem-1475	77	28	select	select	NOUN
fbem-1475	77	29	,	,	PUNCT
fbem-1475	77	30	supervise	supervise	VERB
fbem-1475	77	31	and	and	CCONJ
fbem-1475	77	32	replace	replace	VERB
fbem-1475	77	33	account	account	NOUN
fbem-1475	77	34	managers	manager	NOUN
fbem-1475	77	35	,	,	PUNCT
fbem-1475	77	36	custodians	custodian	NOUN
fbem-1475	77	37	and	and	CCONJ
fbem-1475	77	38	investment	investment	NOUN
fbem-1475	77	39	managers	manager	NOUN
fbem-1475	77	40	;	;	PUNCT
fbem-1475	77	41	develop	develop	VERB
fbem-1475	77	42	fund	fund	NOUN
fbem-1475	77	43	strategy	strategy	NOUN
fbem-1475	77	44	and	and	CCONJ
fbem-1475	77	45	asset	asset	NOUN
fbem-1475	77	46	allocation	allocation	NOUN
fbem-1475	77	47	strategy	strategy	NOUN
fbem-1475	77	48	;	;	PUNCT
fbem-1475	77	49	supervise	supervise	VERB
fbem-1475	77	50	fund	fund	NOUN
fbem-1475	77	51	management	management	NOUN
fbem-1475	77	52	;	;	PUNCT
fbem-1475	77	53	collect	collect	VERB
fbem-1475	77	54	fees	fee	NOUN
fbem-1475	77	55	from	from	ADP
fbem-1475	77	56	enterprises	enterprise	NOUN
fbem-1475	77	57	and	and	CCONJ
fbem-1475	77	58	employees	employee	NOUN
fbem-1475	77	59	,	,	PUNCT
fbem-1475	77	60	and	and	CCONJ
fbem-1475	77	61	pay	pay	VERB
fbem-1475	77	62	enterprise	enterprise	NOUN
fbem-1475	77	63	annuity	annuity	NOUN
fbem-1475	77	64	treatment	treatment	NOUN
fbem-1475	77	65	to	to	ADP
fbem-1475	77	66	beneficiaries	beneficiary	NOUN
fbem-1475	77	67	.	.	PUNCT
fbem-1475	78	1	account	account	NOUN
fbem-1475	78	2	manager	manager	NOUN
fbem-1475	78	3	professional	professional	ADJ
fbem-1475	78	4	institutions	institution	NOUN
fbem-1475	78	5	entrusted	entrust	VERB
fbem-1475	78	6	by	by	ADP
fbem-1475	78	7	trustees	trustee	NOUN
fbem-1475	78	8	to	to	PART
fbem-1475	78	9	manage	manage	VERB
fbem-1475	78	10	enterprise	enterprise	NOUN
fbem-1475	78	11	annuity	annuity	NOUN
fbem-1475	78	12	fund	fund	NOUN
fbem-1475	78	13	accounts	account	NOUN
fbem-1475	78	14	establish	establish	VERB
fbem-1475	78	15	fund	fund	NOUN
fbem-1475	78	16	enterprise	enterprise	NOUN
fbem-1475	78	17	accounts	account	NOUN
fbem-1475	78	18	and	and	CCONJ
fbem-1475	78	19	personal	personal	ADJ
fbem-1475	78	20	accounts	account	NOUN
fbem-1475	78	21	;	;	PUNCT
fbem-1475	78	22	record	record	NOUN
fbem-1475	78	23	enterprise	enterprise	NOUN
fbem-1475	78	24	,	,	PUNCT
fbem-1475	78	25	employee	employee	NOUN
fbem-1475	78	26	payment	payment	NOUN
fbem-1475	78	27	and	and	CCONJ
fbem-1475	78	28	fund	fund	NOUN
fbem-1475	78	29	investment	investment	NOUN
fbem-1475	78	30	income	income	NOUN
fbem-1475	78	31	;	;	PUNCT
fbem-1475	78	32	periodically	periodically	ADV
fbem-1475	78	33	check	check	VERB
fbem-1475	78	34	the	the	DET
fbem-1475	78	35	payment	payment	NOUN
fbem-1475	78	36	data	datum	NOUN
fbem-1475	78	37	with	with	ADP
fbem-1475	78	38	the	the	DET
fbem-1475	78	39	custodian	custodian	NOUN
fbem-1475	78	40	and	and	CCONJ
fbem-1475	78	41	the	the	DET
fbem-1475	78	42	changes	change	NOUN
fbem-1475	78	43	in	in	ADP
fbem-1475	78	44	the	the	DET
fbem-1475	78	45	assets	asset	NOUN
fbem-1475	78	46	of	of	ADP
fbem-1475	78	47	the	the	DET
fbem-1475	78	48	enterprise	enterprise	NOUN
fbem-1475	78	49	annuity	annuity	NOUN
fbem-1475	78	50	fund	fund	NOUN
fbem-1475	78	51	account	account	NOUN
fbem-1475	78	52	,	,	PUNCT
fbem-1475	78	53	and	and	CCONJ
fbem-1475	78	54	submit	submit	VERB
fbem-1475	78	55	the	the	DET
fbem-1475	78	56	results	result	NOUN
fbem-1475	78	57	to	to	ADP
fbem-1475	78	58	the	the	DET
fbem-1475	78	59	trustee	trustee	NOUN
fbem-1475	78	60	;	;	PUNCT
fbem-1475	78	61	calculation	calculation	NOUN
fbem-1475	78	62	of	of	ADP
fbem-1475	78	63	enterprise	enterprise	NOUN
fbem-1475	78	64	annuity	annuity	NOUN
fbem-1475	78	65	treatment	treatment	NOUN
fbem-1475	78	66	;	;	PUNCT
fbem-1475	78	67	provide	provide	VERB
fbem-1475	78	68	fund	fund	NOUN
fbem-1475	78	69	enterprise	enterprise	NOUN
fbem-1475	78	70	account	account	NOUN
fbem-1475	78	71	and	and	CCONJ
fbem-1475	78	72	personal	personal	ADJ
fbem-1475	78	73	account	account	NOUN
fbem-1475	78	74	information	information	NOUN
fbem-1475	78	75	inquiry	inquiry	NOUN
fbem-1475	78	76	services	service	NOUN
fbem-1475	78	77	to	to	ADP
fbem-1475	78	78	enterprises	enterprise	NOUN
fbem-1475	78	79	and	and	CCONJ
fbem-1475	78	80	beneficiaries	beneficiary	NOUN
fbem-1475	78	81	,	,	PUNCT
fbem-1475	78	82	and	and	CCONJ
fbem-1475	78	83	provide	provide	VERB
fbem-1475	78	84	annual	annual	ADJ
fbem-1475	78	85	equity	equity	NOUN
fbem-1475	78	86	reports	report	NOUN
fbem-1475	78	87	to	to	ADP
fbem-1475	78	88	beneficiaries	beneficiary	NOUN
fbem-1475	78	89	;	;	PUNCT
fbem-1475	78	90	investment	investment	NOUN
fbem-1475	78	91	manager	manager	NOUN
fbem-1475	78	92	professional	professional	ADJ
fbem-1475	78	93	institutions	institution	NOUN
fbem-1475	78	94	that	that	PRON
fbem-1475	78	95	accept	accept	VERB
fbem-1475	78	96	the	the	DET
fbem-1475	78	97	trustee	trustee	NOUN
fbem-1475	78	98	's	's	PART
fbem-1475	78	99	entrustment	entrustment	NOUN
fbem-1475	78	100	to	to	PART
fbem-1475	78	101	invest	invest	VERB
fbem-1475	78	102	in	in	ADP
fbem-1475	78	103	the	the	DET
fbem-1475	78	104	management	management	NOUN
fbem-1475	78	105	of	of	ADP
fbem-1475	78	106	enterprise	enterprise	NOUN
fbem-1475	78	107	annuity	annuity	NOUN
fbem-1475	78	108	fund	fund	NOUN
fbem-1475	78	109	property	property	NOUN
fbem-1475	78	110	investment	investment	NOUN
fbem-1475	78	111	fund	fund	NOUN
fbem-1475	78	112	property	property	NOUN
fbem-1475	78	113	;	;	PUNCT
fbem-1475	78	114	check	check	VERB
fbem-1475	78	115	the	the	DET
fbem-1475	78	116	accounting	accounting	NOUN
fbem-1475	78	117	and	and	CCONJ
fbem-1475	78	118	valuation	valuation	NOUN
fbem-1475	78	119	results	result	NOUN
fbem-1475	78	120	of	of	ADP
fbem-1475	78	121	the	the	DET
fbem-1475	78	122	enterprise	enterprise	NOUN
fbem-1475	78	123	annuity	annuity	NOUN
fbem-1475	78	124	fund	fund	NOUN
fbem-1475	78	125	with	with	ADP
fbem-1475	78	126	the	the	DET
fbem-1475	78	127	trustee	trustee	NOUN
fbem-1475	78	128	;	;	PUNCT
fbem-1475	78	129	establish	establish	VERB
fbem-1475	78	130	fund	fund	NOUN
fbem-1475	78	131	investment	investment	NOUN
fbem-1475	78	132	management	management	NOUN
fbem-1475	78	133	risk	risk	NOUN
fbem-1475	78	134	reserve	reserve	NOUN
fbem-1475	78	135	.	.	PUNCT
fbem-1475	79	1	trustee	trustee	NOUN
fbem-1475	79	2	commercial	commercial	ADJ
fbem-1475	79	3	banks	bank	NOUN
fbem-1475	79	4	that	that	PRON
fbem-1475	79	5	accept	accept	VERB
fbem-1475	79	6	the	the	DET
fbem-1475	79	7	trustee	trustee	NOUN
fbem-1475	79	8	's	's	PART
fbem-1475	79	9	entrustment	entrustment	NOUN
fbem-1475	79	10	to	to	PART
fbem-1475	79	11	keep	keep	VERB
fbem-1475	79	12	the	the	DET
fbem-1475	79	13	property	property	NOUN
fbem-1475	79	14	of	of	ADP
fbem-1475	79	15	enterprise	enterprise	NOUN
fbem-1475	79	16	annuity	annuity	NOUN
fbem-1475	79	17	fund	fund	NOUN
fbem-1475	79	18	safe	safe	ADJ
fbem-1475	79	19	custody	custody	NOUN
fbem-1475	79	20	of	of	ADP
fbem-1475	79	21	enterprise	enterprise	NOUN
fbem-1475	79	22	annuity	annuity	NOUN
fbem-1475	79	23	fund	fund	NOUN
fbem-1475	79	24	property	property	NOUN
fbem-1475	79	25	;	;	PUNCT
fbem-1475	79	26	open	open	ADJ
fbem-1475	79	27	fund	fund	NOUN
fbem-1475	79	28	accounts	account	NOUN
fbem-1475	79	29	and	and	CCONJ
fbem-1475	79	30	securities	security	NOUN
fbem-1475	79	31	accounts	account	NOUN
fbem-1475	79	32	of	of	ADP
fbem-1475	79	33	fund	fund	NOUN
fbem-1475	79	34	property	property	NOUN
fbem-1475	79	35	in	in	ADP
fbem-1475	79	36	the	the	DET
fbem-1475	79	37	name	name	NOUN
fbem-1475	79	38	of	of	ADP
fbem-1475	79	39	enterprise	enterprise	NOUN
fbem-1475	79	40	annuity	annuity	NOUN
fbem-1475	79	41	fund	fund	NOUN
fbem-1475	79	42	;	;	PUNCT
fbem-1475	79	43	according	accord	VERB
fbem-1475	79	44	to	to	ADP
fbem-1475	79	45	the	the	DET
fbem-1475	79	46	trustee	trustee	NOUN
fbem-1475	79	47	's	's	PART
fbem-1475	79	48	instructions	instruction	NOUN
fbem-1475	79	49	,	,	PUNCT
fbem-1475	79	50	allocate	allocate	NOUN
fbem-1475	79	51	fund	fund	NOUN
fbem-1475	79	52	property	property	NOUN
fbem-1475	79	53	to	to	ADP
fbem-1475	79	54	the	the	DET
fbem-1475	79	55	investment	investment	NOUN
fbem-1475	79	56	manager	manager	NOUN
fbem-1475	79	57	;	;	PUNCT
fbem-1475	79	58	handle	handle	VERB
fbem-1475	79	59	liquidation	liquidation	NOUN
fbem-1475	79	60	and	and	CCONJ
fbem-1475	79	61	settlement	settlement	NOUN
fbem-1475	79	62	matters	matter	NOUN
fbem-1475	79	63	in	in	ADP
fbem-1475	79	64	a	a	DET
fbem-1475	79	65	timely	timely	ADJ
fbem-1475	79	66	manner	manner	NOUN
fbem-1475	79	67	;	;	PUNCT
fbem-1475	79	68	responsible	responsible	ADJ
fbem-1475	79	69	for	for	ADP
fbem-1475	79	70	the	the	DET
fbem-1475	79	71	fund	fund	NOUN
fbem-1475	79	72	accounting	accounting	NOUN
fbem-1475	79	73	and	and	CCONJ
fbem-1475	79	74	valuation	valuation	NOUN
fbem-1475	79	75	,	,	PUNCT
fbem-1475	79	76	review	review	NOUN
fbem-1475	79	77	,	,	PUNCT
fbem-1475	79	78	review	review	NOUN
fbem-1475	79	79	and	and	CCONJ
fbem-1475	79	80	confirm	confirm	VERB
fbem-1475	79	81	the	the	DET
fbem-1475	79	82	net	net	ADJ
fbem-1475	79	83	value	value	NOUN
fbem-1475	79	84	of	of	ADP
fbem-1475	79	85	the	the	DET
fbem-1475	79	86	fund	fund	NOUN
fbem-1475	79	87	property	property	NOUN
fbem-1475	79	88	calculated	calculate	VERB
fbem-1475	79	89	by	by	ADP
fbem-1475	79	90	the	the	DET
fbem-1475	79	91	investment	investment	NOUN
fbem-1475	79	92	manager	manager	NOUN
fbem-1475	79	93	;	;	PUNCT
fbem-1475	79	94	according	accord	VERB
fbem-1475	79	95	to	to	ADP
fbem-1475	79	96	the	the	DET
fbem-1475	79	97	instructions	instruction	NOUN
fbem-1475	79	98	of	of	ADP
fbem-1475	79	99	the	the	DET
fbem-1475	79	100	trustee	trustee	NOUN
fbem-1475	79	101	,	,	PUNCT
fbem-1475	79	102	an	an	DET
fbem-1475	79	103	enterprise	enterprise	NOUN
fbem-1475	79	104	annuity	annuity	NOUN
fbem-1475	79	105	is	be	AUX
fbem-1475	79	106	paid	pay	VERB
fbem-1475	79	107	to	to	ADP
fbem-1475	79	108	the	the	DET
fbem-1475	79	109	beneficiary	beneficiary	NOUN
fbem-1475	79	110	.	.	PUNCT
fbem-1475	80	1	112	112	NUM
fbem-1475	80	2	3.3	3.3	NUM
fbem-1475	80	3	.	.	PUNCT
fbem-1475	81	1	relation	relation	NOUN
fbem-1475	81	2	entity	entity	NOUN
fbem-1475	81	3	3.3.1	3.3.1	NUM
fbem-1475	81	4	.	.	PUNCT
fbem-1475	81	5	principal	principal	ADJ
fbem-1475	81	6	-	-	PUNCT
fbem-1475	81	7	agent	agent	NOUN
fbem-1475	81	8	theory	theory	NOUN
fbem-1475	81	9	the	the	DET
fbem-1475	81	10	principal	principal	ADJ
fbem-1475	81	11	-	-	PUNCT
fbem-1475	81	12	agent	agent	NOUN
fbem-1475	81	13	theory	theory	NOUN
fbem-1475	81	14	is	be	AUX
fbem-1475	81	15	one	one	NUM
fbem-1475	81	16	of	of	ADP
fbem-1475	81	17	the	the	DET
fbem-1475	81	18	main	main	ADJ
fbem-1475	81	19	contents	content	NOUN
fbem-1475	81	20	of	of	ADP
fbem-1475	81	21	the	the	DET
fbem-1475	81	22	contract	contract	NOUN
fbem-1475	81	23	theory	theory	NOUN
fbem-1475	81	24	of	of	ADP
fbem-1475	81	25	institutional	institutional	ADJ
fbem-1475	81	26	economics	economic	NOUN
fbem-1475	81	27	.	.	PUNCT
fbem-1475	82	1	the	the	DET
fbem-1475	82	2	principalagent	principalagent	NOUN
fbem-1475	82	3	relationship	relationship	NOUN
fbem-1475	82	4	mainly	mainly	ADV
fbem-1475	82	5	refers	refer	VERB
fbem-1475	82	6	to	to	ADP
fbem-1475	82	7	the	the	DET
fbem-1475	82	8	fact	fact	NOUN
fbem-1475	82	9	that	that	SCONJ
fbem-1475	82	10	one	one	NUM
fbem-1475	82	11	or	or	CCONJ
fbem-1475	82	12	more	more	ADJ
fbem-1475	82	13	actors	actor	NOUN
fbem-1475	82	14	appoint	appoint	VERB
fbem-1475	82	15	and	and	CCONJ
fbem-1475	82	16	hire	hire	VERB
fbem-1475	82	17	other	other	ADJ
fbem-1475	82	18	actors	actor	NOUN
fbem-1475	82	19	to	to	PART
fbem-1475	82	20	serve	serve	VERB
fbem-1475	82	21	them	they	PRON
fbem-1475	82	22	according	accord	VERB
fbem-1475	82	23	to	to	ADP
fbem-1475	82	24	an	an	DET
fbem-1475	82	25	explicit	explicit	ADJ
fbem-1475	82	26	or	or	CCONJ
fbem-1475	82	27	implicit	implicit	ADJ
fbem-1475	82	28	contract	contract	NOUN
fbem-1475	82	29	,	,	PUNCT
fbem-1475	82	30	and	and	CCONJ
fbem-1475	82	31	grant	grant	VERB
fbem-1475	82	32	the	the	DET
fbem-1475	82	33	latter	latter	ADJ
fbem-1475	82	34	certain	certain	ADJ
fbem-1475	82	35	decision	decision	NOUN
fbem-1475	82	36	-	-	PUNCT
fbem-1475	82	37	making	make	VERB
fbem-1475	82	38	rights	right	NOUN
fbem-1475	82	39	,	,	PUNCT
fbem-1475	82	40	and	and	CCONJ
fbem-1475	82	41	pay	pay	VERB
fbem-1475	82	42	the	the	DET
fbem-1475	82	43	corresponding	correspond	VERB
fbem-1475	82	44	compensation	compensation	NOUN
fbem-1475	82	45	according	accord	VERB
fbem-1475	82	46	to	to	ADP
fbem-1475	82	47	the	the	DET
fbem-1475	82	48	quantity	quantity	NOUN
fbem-1475	82	49	and	and	CCONJ
fbem-1475	82	50	quality	quality	NOUN
fbem-1475	82	51	of	of	ADP
fbem-1475	82	52	the	the	DET
fbem-1475	82	53	services	service	NOUN
fbem-1475	82	54	provided	provide	VERB
fbem-1475	82	55	by	by	ADP
fbem-1475	82	56	the	the	DET
fbem-1475	82	57	latter	latter	ADJ
fbem-1475	82	58	.	.	PUNCT
fbem-1475	83	1	the	the	DET
fbem-1475	83	2	authorizer	authorizer	NOUN
fbem-1475	83	3	is	be	AUX
fbem-1475	83	4	the	the	DET
fbem-1475	83	5	principal	principal	NOUN
fbem-1475	83	6	,	,	PUNCT
fbem-1475	83	7	and	and	CCONJ
fbem-1475	83	8	the	the	DET
fbem-1475	83	9	authorized	authorize	VERB
fbem-1475	83	10	is	be	AUX
fbem-1475	83	11	the	the	DET
fbem-1475	83	12	agent	agent	NOUN
fbem-1475	83	13	.	.	PUNCT
fbem-1475	84	1	the	the	DET
fbem-1475	84	2	principal	principal	ADJ
fbem-1475	84	3	-	-	PUNCT
fbem-1475	84	4	agent	agent	NOUN
fbem-1475	84	5	relationship	relationship	NOUN
fbem-1475	84	6	originated	originate	VERB
fbem-1475	84	7	from	from	ADP
fbem-1475	84	8	the	the	DET
fbem-1475	84	9	existence	existence	NOUN
fbem-1475	84	10	of	of	ADP
fbem-1475	84	11	'	'	PUNCT
fbem-1475	84	12	specialization	specialization	NOUN
fbem-1475	84	13	'	'	PUNCT
fbem-1475	84	14	.	.	PUNCT
fbem-1475	85	1	when	when	SCONJ
fbem-1475	85	2	there	there	PRON
fbem-1475	85	3	is	be	VERB
fbem-1475	85	4	'	'	PART
fbem-1475	85	5	specialization	specialization	NOUN
fbem-1475	85	6	'	'	PUNCT
fbem-1475	85	7	,	,	PUNCT
fbem-1475	85	8	there	there	PRON
fbem-1475	85	9	may	may	AUX
fbem-1475	85	10	be	be	AUX
fbem-1475	85	11	a	a	DET
fbem-1475	85	12	relationship	relationship	NOUN
fbem-1475	85	13	in	in	ADP
fbem-1475	85	14	which	which	PRON
fbem-1475	85	15	the	the	DET
fbem-1475	85	16	agent	agent	NOUN
fbem-1475	85	17	acts	act	VERB
fbem-1475	85	18	on	on	ADP
fbem-1475	85	19	behalf	behalf	NOUN
fbem-1475	85	20	of	of	ADP
fbem-1475	85	21	the	the	DET
fbem-1475	85	22	principal	principal	NOUN
fbem-1475	85	23	due	due	ADP
fbem-1475	85	24	to	to	ADP
fbem-1475	85	25	its	its	PRON
fbem-1475	85	26	comparative	comparative	ADJ
fbem-1475	85	27	advantage	advantage	NOUN
fbem-1475	85	28	.	.	PUNCT
fbem-1475	86	1	the	the	DET
fbem-1475	86	2	concept	concept	NOUN
fbem-1475	86	3	of	of	ADP
fbem-1475	86	4	principal	principal	NOUN
fbem-1475	86	5	-	-	PUNCT
fbem-1475	86	6	agent	agent	NOUN
fbem-1475	86	7	in	in	ADP
fbem-1475	86	8	the	the	DET
fbem-1475	86	9	modern	modern	ADJ
fbem-1475	86	10	sense	sense	NOUN
fbem-1475	86	11	was	be	AUX
fbem-1475	86	12	first	first	ADV
fbem-1475	86	13	put	put	VERB
fbem-1475	86	14	forward	forward	ADV
fbem-1475	86	15	by	by	ADP
fbem-1475	86	16	ross	ross	PROPN
fbem-1475	86	17	:	:	PUNCT
fbem-1475	86	18	'	'	PUNCT
fbem-1475	86	19	if	if	SCONJ
fbem-1475	86	20	both	both	DET
fbem-1475	86	21	parties	party	NOUN
fbem-1475	86	22	,	,	PUNCT
fbem-1475	86	23	one	one	NUM
fbem-1475	86	24	of	of	ADP
fbem-1475	86	25	the	the	DET
fbem-1475	86	26	agents	agent	NOUN
fbem-1475	86	27	on	on	ADP
fbem-1475	86	28	behalf	behalf	NOUN
fbem-1475	86	29	of	of	ADP
fbem-1475	86	30	the	the	DET
fbem-1475	86	31	principal	principal	NOUN
fbem-1475	86	32	's	's	PART
fbem-1475	86	33	interests	interest	NOUN
fbem-1475	86	34	to	to	PART
fbem-1475	86	35	exercise	exercise	VERB
fbem-1475	86	36	some	some	DET
fbem-1475	86	37	decision	decision	NOUN
fbem-1475	86	38	-	-	PUNCT
fbem-1475	86	39	making	make	VERB
fbem-1475	86	40	power	power	NOUN
fbem-1475	86	41	,	,	PUNCT
fbem-1475	86	42	the	the	DET
fbem-1475	86	43	agency	agency	NOUN
fbem-1475	86	44	relationship	relationship	NOUN
fbem-1475	86	45	will	will	AUX
fbem-1475	86	46	arise	arise	VERB
fbem-1475	86	47	.	.	PUNCT
fbem-1475	87	1	the	the	DET
fbem-1475	87	2	principal	principal	ADJ
fbem-1475	87	3	-	-	PUNCT
fbem-1475	87	4	agent	agent	NOUN
fbem-1475	87	5	theory	theory	NOUN
fbem-1475	87	6	analyzes	analyze	VERB
fbem-1475	87	7	the	the	DET
fbem-1475	87	8	principal	principal	ADJ
fbem-1475	87	9	-	-	PUNCT
fbem-1475	87	10	agent	agent	NOUN
fbem-1475	87	11	relationship	relationship	NOUN
fbem-1475	87	12	within	within	ADP
fbem-1475	87	13	and	and	CCONJ
fbem-1475	87	14	between	between	ADP
fbem-1475	87	15	enterprises	enterprise	NOUN
fbem-1475	87	16	from	from	ADP
fbem-1475	87	17	the	the	DET
fbem-1475	87	18	perspective	perspective	NOUN
fbem-1475	87	19	different	different	ADJ
fbem-1475	87	20	from	from	ADP
fbem-1475	87	21	the	the	DET
fbem-1475	87	22	traditional	traditional	ADJ
fbem-1475	87	23	microeconomics	microeconomics	NOUN
fbem-1475	87	24	.	.	PUNCT
fbem-1475	88	1	it	it	PRON
fbem-1475	88	2	is	be	AUX
fbem-1475	88	3	superior	superior	ADJ
fbem-1475	88	4	to	to	ADP
fbem-1475	88	5	the	the	DET
fbem-1475	88	6	general	general	ADJ
fbem-1475	88	7	microeconomics	microeconomics	PROPN
fbem-1475	88	8	in	in	ADP
fbem-1475	88	9	explaining	explain	VERB
fbem-1475	88	10	some	some	DET
fbem-1475	88	11	organizational	organizational	ADJ
fbem-1475	88	12	phenomena	phenomenon	NOUN
fbem-1475	88	13	.	.	PUNCT
fbem-1475	89	1	3.3.2	3.3.2	X
fbem-1475	89	2	.	.	PUNCT
fbem-1475	89	3	introduction	introduction	NOUN
fbem-1475	89	4	of	of	ADP
fbem-1475	89	5	relationship	relationship	NOUN
fbem-1475	89	6	subject	subject	NOUN
fbem-1475	89	7	in	in	ADP
fbem-1475	89	8	the	the	DET
fbem-1475	89	9	enterprise	enterprise	NOUN
fbem-1475	89	10	annuity	annuity	NOUN
fbem-1475	89	11	system	system	NOUN
fbem-1475	89	12	,	,	PUNCT
fbem-1475	89	13	there	there	PRON
fbem-1475	89	14	are	be	VERB
fbem-1475	89	15	five	five	NUM
fbem-1475	89	16	main	main	ADJ
fbem-1475	89	17	participants	participant	NOUN
fbem-1475	89	18	in	in	ADP
fbem-1475	89	19	operation	operation	NOUN
fbem-1475	89	20	management	management	NOUN
fbem-1475	89	21	,	,	PUNCT
fbem-1475	89	22	namely	namely	ADV
fbem-1475	89	23	principal	principal	NOUN
fbem-1475	89	24	,	,	PUNCT
fbem-1475	89	25	trustee	trustee	NOUN
fbem-1475	89	26	,	,	PUNCT
fbem-1475	89	27	account	account	NOUN
fbem-1475	89	28	manager	manager	NOUN
fbem-1475	89	29	,	,	PUNCT
fbem-1475	89	30	investment	investment	NOUN
fbem-1475	89	31	manager	manager	NOUN
fbem-1475	89	32	and	and	CCONJ
fbem-1475	89	33	custodian	custodian	NOUN
fbem-1475	89	34	.	.	PUNCT
fbem-1475	90	1	3.3.3	3.3.3	NUM
fbem-1475	90	2	.	.	PUNCT
fbem-1475	91	1	analysis	analysis	NOUN
fbem-1475	91	2	of	of	ADP
fbem-1475	91	3	relation	relation	NOUN
fbem-1475	91	4	subject	subject	ADJ
fbem-1475	91	5	due	due	ADP
fbem-1475	91	6	to	to	ADP
fbem-1475	91	7	the	the	DET
fbem-1475	91	8	existence	existence	NOUN
fbem-1475	91	9	of	of	ADP
fbem-1475	91	10	a	a	DET
fbem-1475	91	11	large	large	ADJ
fbem-1475	91	12	number	number	NOUN
fbem-1475	91	13	of	of	ADP
fbem-1475	91	14	principal	principal	ADJ
fbem-1475	91	15	-	-	PUNCT
fbem-1475	91	16	agent	agent	NOUN
fbem-1475	91	17	relationships	relationship	NOUN
fbem-1475	91	18	in	in	ADP
fbem-1475	91	19	the	the	DET
fbem-1475	91	20	corporate	corporate	ADJ
fbem-1475	91	21	pension	pension	NOUN
fbem-1475	91	22	plan	plan	NOUN
fbem-1475	91	23	governance	governance	NOUN
fbem-1475	91	24	structure	structure	NOUN
fbem-1475	91	25	,	,	PUNCT
fbem-1475	91	26	the	the	DET
fbem-1475	91	27	risk	risk	NOUN
fbem-1475	91	28	control	control	NOUN
fbem-1475	91	29	chain	chain	NOUN
fbem-1475	91	30	is	be	AUX
fbem-1475	91	31	lengthened	lengthen	VERB
fbem-1475	91	32	,	,	PUNCT
fbem-1475	91	33	which	which	PRON
fbem-1475	91	34	can	can	AUX
fbem-1475	91	35	easily	easily	ADV
fbem-1475	91	36	lead	lead	VERB
fbem-1475	91	37	to	to	ADP
fbem-1475	91	38	the	the	DET
fbem-1475	91	39	softening	softening	NOUN
fbem-1475	91	40	of	of	ADP
fbem-1475	91	41	the	the	DET
fbem-1475	91	42	mutual	mutual	ADJ
fbem-1475	91	43	checks	check	NOUN
fbem-1475	91	44	and	and	CCONJ
fbem-1475	91	45	balances	balance	NOUN
fbem-1475	91	46	mechanism	mechanism	NOUN
fbem-1475	91	47	.	.	PUNCT
fbem-1475	92	1	it	it	PRON
fbem-1475	92	2	can	can	AUX
fbem-1475	92	3	be	be	AUX
fbem-1475	92	4	seen	see	VERB
fbem-1475	92	5	from	from	ADP
fbem-1475	92	6	figure	figure	NOUN
fbem-1475	92	7	1	1	NUM
fbem-1475	92	8	that	that	SCONJ
fbem-1475	92	9	the	the	DET
fbem-1475	92	10	current	current	ADJ
fbem-1475	92	11	disclosure	disclosure	NOUN
fbem-1475	92	12	of	of	ADP
fbem-1475	92	13	enterprise	enterprise	NOUN
fbem-1475	92	14	annuity	annuity	NOUN
fbem-1475	92	15	accounting	accounting	NOUN
fbem-1475	92	16	information	information	NOUN
fbem-1475	92	17	only	only	ADV
fbem-1475	92	18	simply	simply	ADV
fbem-1475	92	19	stipulates	stipulate	VERB
fbem-1475	92	20	the	the	DET
fbem-1475	92	21	information	information	NOUN
fbem-1475	92	22	reporting	reporting	NOUN
fbem-1475	92	23	system	system	NOUN
fbem-1475	92	24	,	,	PUNCT
fbem-1475	92	25	which	which	PRON
fbem-1475	92	26	can	can	AUX
fbem-1475	92	27	not	not	PART
fbem-1475	92	28	ensure	ensure	VERB
fbem-1475	92	29	the	the	DET
fbem-1475	92	30	information	information	NOUN
fbem-1475	92	31	symmetry	symmetry	NOUN
fbem-1475	92	32	between	between	ADP
fbem-1475	92	33	the	the	DET
fbem-1475	92	34	subjects	subject	NOUN
fbem-1475	92	35	.	.	PUNCT
fbem-1475	93	1	when	when	SCONJ
fbem-1475	93	2	there	there	PRON
fbem-1475	93	3	is	be	VERB
fbem-1475	93	4	information	information	NOUN
fbem-1475	93	5	asymmetry	asymmetry	NOUN
fbem-1475	93	6	,	,	PUNCT
fbem-1475	93	7	that	that	ADV
fbem-1475	93	8	is	is	ADV
fbem-1475	93	9	,	,	PUNCT
fbem-1475	93	10	when	when	SCONJ
fbem-1475	93	11	there	there	PRON
fbem-1475	93	12	is	be	VERB
fbem-1475	93	13	information	information	NOUN
fbem-1475	93	14	difference	difference	NOUN
fbem-1475	93	15	,	,	PUNCT
fbem-1475	93	16	there	there	PRON
fbem-1475	93	17	is	be	VERB
fbem-1475	93	18	the	the	DET
fbem-1475	93	19	possibility	possibility	NOUN
fbem-1475	93	20	that	that	SCONJ
fbem-1475	93	21	the	the	DET
fbem-1475	93	22	operator	operator	NOUN
fbem-1475	93	23	uses	use	VERB
fbem-1475	93	24	information	information	NOUN
fbem-1475	93	25	difference	difference	NOUN
fbem-1475	93	26	to	to	PART
fbem-1475	93	27	forge	forge	VERB
fbem-1475	93	28	accounting	accounting	NOUN
fbem-1475	93	29	data	datum	NOUN
fbem-1475	93	30	for	for	ADP
fbem-1475	93	31	his	his	PRON
fbem-1475	93	32	own	own	ADJ
fbem-1475	93	33	profit	profit	NOUN
fbem-1475	93	34	,	,	PUNCT
fbem-1475	93	35	thus	thus	ADV
fbem-1475	93	36	encroaching	encroach	VERB
fbem-1475	93	37	on	on	ADP
fbem-1475	93	38	the	the	DET
fbem-1475	93	39	property	property	NOUN
fbem-1475	93	40	of	of	ADP
fbem-1475	93	41	enterprises	enterprise	NOUN
fbem-1475	93	42	and	and	CCONJ
fbem-1475	93	43	employees	employee	NOUN
fbem-1475	93	44	.	.	PUNCT
fbem-1475	94	1	based	base	VERB
fbem-1475	94	2	on	on	ADP
fbem-1475	94	3	the	the	DET
fbem-1475	94	4	principal	principal	ADJ
fbem-1475	94	5	-	-	PUNCT
fbem-1475	94	6	agent	agent	NOUN
fbem-1475	94	7	theory	theory	NOUN
fbem-1475	94	8	,	,	PUNCT
fbem-1475	94	9	taking	take	VERB
fbem-1475	94	10	the	the	DET
fbem-1475	94	11	account	account	NOUN
fbem-1475	94	12	manager	manager	NOUN
fbem-1475	94	13	and	and	CCONJ
fbem-1475	94	14	the	the	DET
fbem-1475	94	15	custodian	custodian	NOUN
fbem-1475	94	16	as	as	ADP
fbem-1475	94	17	an	an	DET
fbem-1475	94	18	example	example	NOUN
fbem-1475	94	19	,	,	PUNCT
fbem-1475	94	20	the	the	DET
fbem-1475	94	21	account	account	NOUN
fbem-1475	94	22	manager	manager	NOUN
fbem-1475	94	23	needs	need	VERB
fbem-1475	94	24	to	to	PART
fbem-1475	94	25	check	check	VERB
fbem-1475	94	26	the	the	DET
fbem-1475	94	27	accounting	accounting	NOUN
fbem-1475	94	28	data	datum	NOUN
fbem-1475	94	29	and	and	CCONJ
fbem-1475	94	30	property	property	NOUN
fbem-1475	94	31	changes	change	NOUN
fbem-1475	94	32	regularly	regularly	ADV
fbem-1475	94	33	with	with	ADP
fbem-1475	94	34	the	the	DET
fbem-1475	94	35	custodian	custodian	NOUN
fbem-1475	94	36	.	.	PUNCT
fbem-1475	95	1	under	under	ADP
fbem-1475	95	2	the	the	DET
fbem-1475	95	3	imperfect	imperfect	ADJ
fbem-1475	95	4	information	information	NOUN
fbem-1475	95	5	disclosure	disclosure	NOUN
fbem-1475	95	6	system	system	NOUN
fbem-1475	95	7	,	,	PUNCT
fbem-1475	95	8	it	it	PRON
fbem-1475	95	9	is	be	AUX
fbem-1475	95	10	impossible	impossible	ADJ
fbem-1475	95	11	to	to	PART
fbem-1475	95	12	ensure	ensure	VERB
fbem-1475	95	13	that	that	SCONJ
fbem-1475	95	14	the	the	DET
fbem-1475	95	15	two	two	NUM
fbem-1475	95	16	'	'	PUNCT
fbem-1475	95	17	cooperation	cooperation	NOUN
fbem-1475	95	18	'	'	PUNCT
fbem-1475	95	19	forged	forge	VERB
fbem-1475	95	20	accounting	accounting	NOUN
fbem-1475	95	21	data	datum	NOUN
fbem-1475	95	22	.	.	PUNCT
fbem-1475	96	1	the	the	DET
fbem-1475	96	2	degree	degree	NOUN
fbem-1475	96	3	of	of	ADP
fbem-1475	96	4	moral	moral	ADJ
fbem-1475	96	5	hazard	hazard	NOUN
fbem-1475	96	6	and	and	CCONJ
fbem-1475	96	7	credit	credit	NOUN
fbem-1475	96	8	risk	risk	NOUN
fbem-1475	96	9	is	be	AUX
fbem-1475	96	10	high	high	ADJ
fbem-1475	96	11	,	,	PUNCT
fbem-1475	96	12	and	and	CCONJ
fbem-1475	96	13	the	the	DET
fbem-1475	96	14	safety	safety	NOUN
fbem-1475	96	15	of	of	ADP
fbem-1475	96	16	enterprise	enterprise	NOUN
fbem-1475	96	17	annuity	annuity	NOUN
fbem-1475	96	18	funds	fund	NOUN
fbem-1475	96	19	can	can	AUX
fbem-1475	96	20	not	not	PART
fbem-1475	96	21	be	be	AUX
fbem-1475	96	22	fully	fully	ADV
fbem-1475	96	23	guaranteed	guarantee	VERB
fbem-1475	96	24	.	.	PUNCT
fbem-1475	97	1	the	the	DET
fbem-1475	97	2	perfect	perfect	ADJ
fbem-1475	97	3	accounting	accounting	NOUN
fbem-1475	97	4	information	information	NOUN
fbem-1475	97	5	disclosure	disclosure	NOUN
fbem-1475	97	6	system	system	NOUN
fbem-1475	97	7	greatly	greatly	ADV
fbem-1475	97	8	reduces	reduce	VERB
fbem-1475	97	9	the	the	DET
fbem-1475	97	10	information	information	NOUN
fbem-1475	97	11	gap	gap	NOUN
fbem-1475	97	12	between	between	ADP
fbem-1475	97	13	the	the	DET
fbem-1475	97	14	subjects	subject	NOUN
fbem-1475	97	15	,	,	PUNCT
fbem-1475	97	16	so	so	SCONJ
fbem-1475	97	17	as	as	SCONJ
fbem-1475	97	18	to	to	PART
fbem-1475	97	19	better	well	ADV
fbem-1475	97	20	protect	protect	VERB
fbem-1475	97	21	the	the	DET
fbem-1475	97	22	safety	safety	NOUN
fbem-1475	97	23	of	of	ADP
fbem-1475	97	24	the	the	DET
fbem-1475	97	25	enterprise	enterprise	NOUN
fbem-1475	97	26	annuity	annuity	NOUN
fbem-1475	97	27	fund	fund	NOUN
fbem-1475	97	28	and	and	CCONJ
fbem-1475	97	29	protect	protect	VERB
fbem-1475	97	30	the	the	DET
fbem-1475	97	31	legitimate	legitimate	ADJ
fbem-1475	97	32	rights	right	NOUN
fbem-1475	97	33	and	and	CCONJ
fbem-1475	97	34	interests	interest	NOUN
fbem-1475	97	35	of	of	ADP
fbem-1475	97	36	enterprises	enterprise	NOUN
fbem-1475	97	37	and	and	CCONJ
fbem-1475	97	38	employees	employee	NOUN
fbem-1475	97	39	.	.	PUNCT
fbem-1475	98	1	figure	figure	VERB
fbem-1475	98	2	1	1	NUM
fbem-1475	98	3	.	.	PUNCT
fbem-1475	98	4	information	information	NOUN
fbem-1475	98	5	disclosure	disclosure	NOUN
fbem-1475	98	6	among	among	ADP
fbem-1475	98	7	subjects	subject	NOUN
fbem-1475	98	8	data	datum	NOUN
fbem-1475	98	9	source	source	NOUN
fbem-1475	98	10	:	:	PUNCT
fbem-1475	98	11	organized	organize	VERB
fbem-1475	98	12	according	accord	VERB
fbem-1475	98	13	to	to	ADP
fbem-1475	98	14	the	the	DET
fbem-1475	98	15	'	'	PUNCT
fbem-1475	98	16	enterprise	enterprise	NOUN
fbem-1475	98	17	annuity	annuity	NOUN
fbem-1475	98	18	fund	fund	NOUN
fbem-1475	98	19	management	management	NOUN
fbem-1475	98	20	approach	approach	NOUN
fbem-1475	98	21	'	'	PART
fbem-1475	98	22	113	113	NUM
fbem-1475	98	23	figure	figure	NOUN
fbem-1475	98	24	2	2	NUM
fbem-1475	98	25	.	.	PUNCT
fbem-1475	98	26	financial	financial	ADJ
fbem-1475	98	27	flows	flow	VERB
fbem-1475	98	28	data	datum	NOUN
fbem-1475	98	29	source	source	NOUN
fbem-1475	98	30	:	:	PUNCT
fbem-1475	98	31	organized	organize	VERB
fbem-1475	98	32	according	accord	VERB
fbem-1475	98	33	to	to	ADP
fbem-1475	98	34	the	the	DET
fbem-1475	98	35	'	'	PUNCT
fbem-1475	98	36	enterprise	enterprise	NOUN
fbem-1475	98	37	annuity	annuity	NOUN
fbem-1475	98	38	trial	trial	NOUN
fbem-1475	98	39	measures	measure	NOUN
fbem-1475	98	40	'	'	PUNCT
fbem-1475	98	41	and	and	CCONJ
fbem-1475	98	42	'	'	PUNCT
fbem-1475	98	43	enterprise	enterprise	NOUN
fbem-1475	98	44	annuity	annuity	NOUN
fbem-1475	98	45	fund	fund	NOUN
fbem-1475	98	46	management	management	NOUN
fbem-1475	98	47	measures	measure	NOUN
fbem-1475	98	48	'	'	PART
fbem-1475	98	49	4	4	NUM
fbem-1475	98	50	.	.	PUNCT
fbem-1475	98	51	international	international	ADJ
fbem-1475	98	52	comparison	comparison	NOUN
fbem-1475	98	53	of	of	ADP
fbem-1475	98	54	enterprise	enterprise	NOUN
fbem-1475	98	55	annuity	annuity	NOUN
fbem-1475	98	56	accounting	accounting	NOUN
fbem-1475	98	57	information	information	NOUN
fbem-1475	98	58	disclosure	disclosure	NOUN
fbem-1475	98	59	system	system	NOUN
fbem-1475	98	60	the	the	DET
fbem-1475	98	61	united	united	PROPN
fbem-1475	98	62	states	states	PROPN
fbem-1475	98	63	is	be	AUX
fbem-1475	98	64	the	the	DET
fbem-1475	98	65	first	first	ADJ
fbem-1475	98	66	country	country	NOUN
fbem-1475	98	67	in	in	ADP
fbem-1475	98	68	the	the	DET
fbem-1475	98	69	world	world	NOUN
fbem-1475	98	70	to	to	PART
fbem-1475	98	71	establish	establish	VERB
fbem-1475	98	72	enterprise	enterprise	NOUN
fbem-1475	98	73	annuity	annuity	NOUN
fbem-1475	98	74	system	system	NOUN
fbem-1475	98	75	.	.	PUNCT
fbem-1475	99	1	it	it	PRON
fbem-1475	99	2	first	first	ADV
fbem-1475	99	3	appeared	appear	VERB
fbem-1475	99	4	in	in	ADP
fbem-1475	99	5	the	the	DET
fbem-1475	99	6	end	end	NOUN
fbem-1475	99	7	of	of	ADP
fbem-1475	99	8	the	the	DET
fbem-1475	99	9	17	17	NUM
fbem-1475	99	10	th	th	NUM
fbem-1475	99	11	century	century	NOUN
fbem-1475	99	12	after	after	ADP
fbem-1475	99	13	the	the	DET
fbem-1475	99	14	american	american	ADJ
fbem-1475	99	15	war	war	NOUN
fbem-1475	99	16	of	of	ADP
fbem-1475	99	17	independence	independence	NOUN
fbem-1475	99	18	.	.	PUNCT
fbem-1475	100	1	the	the	DET
fbem-1475	100	2	us	us	PROPN
fbem-1475	100	3	government	government	NOUN
fbem-1475	100	4	provided	provide	VERB
fbem-1475	100	5	a	a	DET
fbem-1475	100	6	source	source	NOUN
fbem-1475	100	7	of	of	ADP
fbem-1475	100	8	livelihood	livelihood	NOUN
fbem-1475	100	9	for	for	ADP
fbem-1475	100	10	soldiers	soldier	NOUN
fbem-1475	100	11	who	who	PRON
fbem-1475	100	12	were	be	AUX
fbem-1475	100	13	disabled	disable	VERB
fbem-1475	100	14	in	in	ADP
fbem-1475	100	15	the	the	DET
fbem-1475	100	16	war	war	NOUN
fbem-1475	100	17	.	.	PUNCT
fbem-1475	101	1	since	since	SCONJ
fbem-1475	101	2	then	then	ADV
fbem-1475	101	3	,	,	PUNCT
fbem-1475	101	4	it	it	PRON
fbem-1475	101	5	has	have	AUX
fbem-1475	101	6	continued	continue	VERB
fbem-1475	101	7	to	to	PART
fbem-1475	101	8	develop	develop	VERB
fbem-1475	101	9	and	and	CCONJ
fbem-1475	101	10	standardize	standardize	VERB
fbem-1475	101	11	,	,	PUNCT
fbem-1475	101	12	and	and	CCONJ
fbem-1475	101	13	the	the	DET
fbem-1475	101	14	us	us	PROPN
fbem-1475	101	15	information	information	NOUN
fbem-1475	101	16	disclosure	disclosure	NOUN
fbem-1475	101	17	system	system	NOUN
fbem-1475	101	18	is	be	AUX
fbem-1475	101	19	also	also	ADV
fbem-1475	101	20	the	the	DET
fbem-1475	101	21	world	world	NOUN
fbem-1475	101	22	's	's	PART
fbem-1475	101	23	earliest	early	ADJ
fbem-1475	101	24	.	.	PUNCT
fbem-1475	102	1	the	the	DET
fbem-1475	102	2	earliest	early	ADJ
fbem-1475	102	3	and	and	CCONJ
fbem-1475	102	4	perfect	perfect	ADJ
fbem-1475	102	5	country	country	NOUN
fbem-1475	102	6	,	,	PUNCT
fbem-1475	102	7	the	the	DET
fbem-1475	102	8	following	follow	VERB
fbem-1475	102	9	table	table	NOUN
fbem-1475	102	10	is	be	AUX
fbem-1475	102	11	the	the	DET
fbem-1475	102	12	development	development	NOUN
fbem-1475	102	13	process	process	NOUN
fbem-1475	102	14	of	of	ADP
fbem-1475	102	15	the	the	DET
fbem-1475	102	16	us	us	PROPN
fbem-1475	102	17	information	information	NOUN
fbem-1475	102	18	disclosure	disclosure	NOUN
fbem-1475	102	19	system	system	NOUN
fbem-1475	102	20	:	:	PUNCT
fbem-1475	102	21	table	table	NOUN
fbem-1475	102	22	3	3	NUM
fbem-1475	102	23	.	.	PUNCT
fbem-1475	103	1	the	the	DET
fbem-1475	103	2	development	development	NOUN
fbem-1475	103	3	of	of	ADP
fbem-1475	103	4	american	american	ADJ
fbem-1475	103	5	information	information	PROPN
fbem-1475	103	6	disclosure	disclosure	NOUN
fbem-1475	103	7	system	system	NOUN
fbem-1475	103	8	stage	stage	NOUN
fbem-1475	103	9	policy	policy	NOUN
fbem-1475	103	10	measures	measure	NOUN
fbem-1475	103	11	generation	generation	NOUN
fbem-1475	103	12	period	period	NOUN
fbem-1475	103	13	in	in	ADP
fbem-1475	103	14	1852	1852	NUM
fbem-1475	103	15	,	,	PUNCT
fbem-1475	103	16	massachusetts	massachusetts	PROPN
fbem-1475	103	17	restricted	restrict	VERB
fbem-1475	103	18	the	the	DET
fbem-1475	103	19	issuance	issuance	NOUN
fbem-1475	103	20	of	of	ADP
fbem-1475	103	21	securities	security	NOUN
fbem-1475	103	22	by	by	ADP
fbem-1475	103	23	the	the	DET
fbem-1475	103	24	utilities.in	utilities.in	PROPN
fbem-1475	103	25	1902	1902	NUM
fbem-1475	103	26	,	,	PUNCT
fbem-1475	103	27	the	the	DET
fbem-1475	103	28	united	united	PROPN
fbem-1475	103	29	states	states	PROPN
fbem-1475	103	30	congress	congress	PROPN
fbem-1475	103	31	recommended	recommend	VERB
fbem-1475	103	32	that	that	SCONJ
fbem-1475	103	33	all	all	DET
fbem-1475	103	34	public	public	ADJ
fbem-1475	103	35	holders	holder	NOUN
fbem-1475	103	36	companies	company	NOUN
fbem-1475	103	37	the	the	DET
fbem-1475	103	38	publication	publication	NOUN
fbem-1475	103	39	of	of	ADP
fbem-1475	103	40	important	important	ADJ
fbem-1475	103	41	information.in	information.in	X
fbem-1475	103	42	1911	1911	NUM
fbem-1475	103	43	,	,	PUNCT
fbem-1475	103	44	the	the	DET
fbem-1475	103	45	first	first	ADJ
fbem-1475	103	46	state	state	NOUN
fbem-1475	103	47	-	-	PUNCT
fbem-1475	103	48	level	level	NOUN
fbem-1475	103	49	securities	security	NOUN
fbem-1475	103	50	legislation	legislation	NOUN
fbem-1475	103	51	was	be	AUX
fbem-1475	103	52	introduced	introduce	VERB
fbem-1475	103	53	.	.	PUNCT
fbem-1475	104	1	soft	soft	ADJ
fbem-1475	104	2	and	and	CCONJ
fbem-1475	104	3	hard	hard	ADJ
fbem-1475	104	4	information	information	NOUN
fbem-1475	104	5	is	be	AUX
fbem-1475	104	6	perfect	perfect	ADJ
fbem-1475	104	7	period	period	NOUN
fbem-1475	104	8	the	the	DET
fbem-1475	104	9	securities	security	NOUN
fbem-1475	104	10	act	act	NOUN
fbem-1475	104	11	was	be	AUX
fbem-1475	104	12	passed	pass	VERB
fbem-1475	104	13	in	in	ADP
fbem-1475	104	14	1933	1933	NUM
fbem-1475	104	15	,	,	PUNCT
fbem-1475	104	16	the	the	DET
fbem-1475	104	17	securities	securities	PROPN
fbem-1475	104	18	exchange	exchange	PROPN
fbem-1475	104	19	act	act	NOUN
fbem-1475	104	20	in	in	ADP
fbem-1475	104	21	1934	1934	NUM
fbem-1475	104	22	,	,	PUNCT
fbem-1475	104	23	and	and	CCONJ
fbem-1475	104	24	the	the	DET
fbem-1475	104	25	federal	federal	ADJ
fbem-1475	104	26	securities	securities	PROPN
fbem-1475	104	27	and	and	CCONJ
fbem-1475	104	28	exchange	exchange	PROPN
fbem-1475	104	29	commission	commission	PROPN
fbem-1475	104	30	(	(	PUNCT
fbem-1475	104	31	sed	se	VERB
fbem-1475	104	32	)	)	PUNCT
fbem-1475	104	33	was	be	AUX
fbem-1475	104	34	established.in	established.in	PROPN
fbem-1475	104	35	1964	1964	NUM
fbem-1475	104	36	,	,	PUNCT
fbem-1475	104	37	congress	congress	PROPN
fbem-1475	104	38	passed	pass	VERB
fbem-1475	104	39	the	the	DET
fbem-1475	104	40	global	global	ADJ
fbem-1475	104	41	environmental	environmental	ADJ
fbem-1475	104	42	policy	policy	PROPN
fbem-1475	104	43	act	act	PROPN
fbem-1475	104	44	.	.	PUNCT
fbem-1475	105	1	in	in	ADP
fbem-1475	105	2	1978	1978	NUM
fbem-1475	105	3	,	,	PUNCT
fbem-1475	105	4	the	the	DET
fbem-1475	105	5	sed	se	VERB
fbem-1475	105	6	issued	issue	VERB
fbem-1475	105	7	the	the	DET
fbem-1475	105	8	guide	guide	NOUN
fbem-1475	105	9	to	to	ADP
fbem-1475	105	10	revealing	reveal	VERB
fbem-1475	105	11	forecast	forecast	NOUN
fbem-1475	105	12	operating	operating	NOUN
fbem-1475	105	13	performance	performance	NOUN
fbem-1475	105	14	and	and	CCONJ
fbem-1475	105	15	the	the	DET
fbem-1475	105	16	safe	safe	ADJ
fbem-1475	105	17	harbor	harbor	NOUN
fbem-1475	105	18	rule	rule	NOUN
fbem-1475	105	19	.	.	PUNCT
fbem-1475	106	1	in	in	ADP
fbem-1475	106	2	1980	1980	NUM
fbem-1475	106	3	,	,	PUNCT
fbem-1475	106	4	the	the	DET
fbem-1475	106	5	sed	se	VERB
fbem-1475	106	6	formulated	formulate	VERB
fbem-1475	106	7	the	the	DET
fbem-1475	106	8	s	s	NOUN
fbem-1475	106	9	-	-	PUNCT
fbem-1475	106	10	x	x	NOUN
fbem-1475	106	11	book	book	NOUN
fbem-1475	106	12	,	,	PUNCT
fbem-1475	106	13	and	and	CCONJ
fbem-1475	106	14	further	far	ADV
fbem-1475	106	15	adopted	adopt	VERB
fbem-1475	106	16	rule	rule	NOUN
fbem-1475	106	17	415	415	NUM
fbem-1475	106	18	in	in	ADP
fbem-1475	106	19	1982	1982	NUM
fbem-1475	106	20	.	.	PUNCT
fbem-1475	107	1	a	a	DET
fbem-1475	107	2	period	period	NOUN
fbem-1475	107	3	of	of	ADP
fbem-1475	107	4	rapid	rapid	ADJ
fbem-1475	107	5	development	development	NOUN
fbem-1475	107	6	in	in	ADP
fbem-1475	107	7	1995	1995	NUM
fbem-1475	107	8	,	,	PUNCT
fbem-1475	107	9	the	the	DET
fbem-1475	107	10	sed	se	VERB
fbem-1475	107	11	supplemented	supplement	VERB
fbem-1475	107	12	interpreted	interpret	VERB
fbem-1475	107	13	the	the	DET
fbem-1475	107	14	securities	security	NOUN
fbem-1475	107	15	law	law	NOUN
fbem-1475	107	16	,	,	PUNCT
fbem-1475	107	17	and	and	CCONJ
fbem-1475	107	18	in	in	ADP
fbem-1475	107	19	1996	1996	NUM
fbem-1475	107	20	,	,	PUNCT
fbem-1475	107	21	it	it	PRON
fbem-1475	107	22	established	establish	VERB
fbem-1475	107	23	an	an	DET
fbem-1475	107	24	electronic	electronic	ADJ
fbem-1475	107	25	data	datum	NOUN
fbem-1475	107	26	collection	collection	NOUN
fbem-1475	107	27	,	,	PUNCT
fbem-1475	107	28	analysis	analysis	NOUN
fbem-1475	107	29	and	and	CCONJ
fbem-1475	107	30	retrieval	retrieval	NOUN
fbem-1475	107	31	system	system	NOUN
fbem-1475	107	32	.	.	PUNCT
fbem-1475	108	1	period	period	NOUN
fbem-1475	108	2	of	of	ADP
fbem-1475	108	3	specification	specification	NOUN
fbem-1475	108	4	in	in	ADP
fbem-1475	108	5	2000	2000	NUM
fbem-1475	108	6	,	,	PUNCT
fbem-1475	108	7	fair	fair	ADJ
fbem-1475	108	8	disclosure	disclosure	NOUN
fbem-1475	108	9	rules	rule	NOUN
fbem-1475	108	10	of	of	ADP
fbem-1475	108	11	information	information	NOUN
fbem-1475	108	12	were	be	AUX
fbem-1475	108	13	established	establish	VERB
fbem-1475	108	14	,	,	PUNCT
fbem-1475	108	15	and	and	CCONJ
fbem-1475	108	16	president	president	PROPN
fbem-1475	108	17	bush	bush	PROPN
fbem-1475	108	18	formally	formally	ADV
fbem-1475	108	19	signed	sign	VERB
fbem-1475	108	20	the	the	DET
fbem-1475	108	21	2002	2002	NUM
fbem-1475	108	22	sabes	sabes	PROPN
fbem-1475	108	23	-	-	PUNCT
fbem-1475	108	24	oxley	oxley	PROPN
fbem-1475	108	25	act	act	NOUN
fbem-1475	108	26	2002	2002	NUM
fbem-1475	108	27	on	on	ADP
fbem-1475	108	28	july	july	PROPN
fbem-1475	108	29	30,2002	30,2002	NUM
fbem-1475	108	30	.	.	PUNCT
fbem-1475	109	1	various	various	ADJ
fbem-1475	109	2	corporate	corporate	ADJ
fbem-1475	109	3	annuity	annuity	NOUN
fbem-1475	109	4	plans	plan	NOUN
fbem-1475	109	5	have	have	AUX
fbem-1475	109	6	been	be	AUX
fbem-1475	109	7	established	establish	VERB
fbem-1475	109	8	in	in	ADP
fbem-1475	109	9	the	the	DET
fbem-1475	109	10	uk	uk	PROPN
fbem-1475	109	11	,	,	PUNCT
fbem-1475	109	12	and	and	CCONJ
fbem-1475	109	13	the	the	DET
fbem-1475	109	14	uk	uk	PROPN
fbem-1475	109	15	has	have	AUX
fbem-1475	109	16	grown	grow	VERB
fbem-1475	109	17	rapidly	rapidly	ADV
fbem-1475	109	18	over	over	ADP
fbem-1475	109	19	the	the	DET
fbem-1475	109	20	past	past	ADJ
fbem-1475	109	21	20	20	NUM
fbem-1475	109	22	years	year	NOUN
fbem-1475	109	23	,	,	PUNCT
fbem-1475	109	24	most	most	ADV
fbem-1475	109	25	notably	notably	ADV
fbem-1475	109	26	its	its	PRON
fbem-1475	109	27	regulatory	regulatory	ADJ
fbem-1475	109	28	system	system	NOUN
fbem-1475	109	29	.	.	PUNCT
fbem-1475	110	1	the	the	DET
fbem-1475	110	2	following	follow	VERB
fbem-1475	110	3	table	table	NOUN
fbem-1475	110	4	is	be	AUX
fbem-1475	110	5	the	the	DET
fbem-1475	110	6	regulatory	regulatory	ADJ
fbem-1475	110	7	process	process	NOUN
fbem-1475	110	8	of	of	ADP
fbem-1475	110	9	corporate	corporate	ADJ
fbem-1475	110	10	annuity	annuity	NOUN
fbem-1475	110	11	in	in	ADP
fbem-1475	110	12	the	the	DET
fbem-1475	110	13	uk	uk	PROPN
fbem-1475	110	14	:	:	PUNCT
fbem-1475	110	15	114	114	NUM
fbem-1475	110	16	table	table	NOUN
fbem-1475	110	17	4	4	NUM
fbem-1475	110	18	.	.	PUNCT
fbem-1475	110	19	regulatory	regulatory	ADJ
fbem-1475	110	20	history	history	NOUN
fbem-1475	110	21	of	of	ADP
fbem-1475	110	22	the	the	DET
fbem-1475	110	23	uk	uk	PROPN
fbem-1475	110	24	enterprise	enterprise	NOUN
fbem-1475	110	25	annuity	annuity	NOUN
fbem-1475	110	26	year	year	NOUN
fbem-1475	110	27	regulatory	regulatory	ADJ
fbem-1475	110	28	policy	policy	NOUN
fbem-1475	110	29	1958~1973	1958~1973	NUM
fbem-1475	110	30	in	in	ADP
fbem-1475	110	31	1958	1958	NUM
fbem-1475	110	32	,	,	PUNCT
fbem-1475	110	33	the	the	DET
fbem-1475	110	34	government	government	NOUN
fbem-1475	110	35	proposed	propose	VERB
fbem-1475	110	36	a	a	DET
fbem-1475	110	37	supplementary	supplementary	ADJ
fbem-1475	110	38	plan	plan	NOUN
fbem-1475	110	39	linked	link	VERB
fbem-1475	110	40	to	to	ADP
fbem-1475	110	41	revenue	revenue	NOUN
fbem-1475	110	42	.	.	PUNCT
fbem-1475	111	1	in	in	ADP
fbem-1475	111	2	1961	1961	NUM
fbem-1475	111	3	,	,	PUNCT
fbem-1475	111	4	the	the	DET
fbem-1475	111	5	grade	grade	NOUN
fbem-1475	111	6	annuity	annuity	NOUN
fbem-1475	111	7	was	be	AUX
fbem-1475	111	8	implemented	implement	VERB
fbem-1475	111	9	,	,	PUNCT
fbem-1475	111	10	and	and	CCONJ
fbem-1475	111	11	the	the	DET
fbem-1475	111	12	trust	trust	NOUN
fbem-1475	111	13	law	law	NOUN
fbem-1475	111	14	regulated	regulate	VERB
fbem-1475	111	15	the	the	DET
fbem-1475	111	16	development	development	NOUN
fbem-1475	111	17	of	of	ADP
fbem-1475	111	18	the	the	DET
fbem-1475	111	19	annuity	annuity	NOUN
fbem-1475	111	20	.	.	PUNCT
fbem-1475	112	1	1973~1995	1973~1995	NUM
fbem-1475	112	2	in	in	ADP
fbem-1475	112	3	1973	1973	NUM
fbem-1475	112	4	,	,	PUNCT
fbem-1475	112	5	the	the	DET
fbem-1475	112	6	enterprise	enterprise	NOUN
fbem-1475	112	7	annuity	annuity	NOUN
fbem-1475	112	8	management	management	NOUN
fbem-1475	112	9	committee	committee	NOUN
fbem-1475	112	10	(	(	PUNCT
fbem-1475	112	11	opb	opb	X
fbem-1475	112	12	)	)	PUNCT
fbem-1475	112	13	was	be	AUX
fbem-1475	112	14	established	establish	VERB
fbem-1475	112	15	.	.	PUNCT
fbem-1475	113	1	in	in	ADP
fbem-1475	113	2	1975	1975	NUM
fbem-1475	113	3	,	,	PUNCT
fbem-1475	113	4	the	the	DET
fbem-1475	113	5	national	national	PROPN
fbem-1475	113	6	income	income	PROPN
fbem-1475	113	7	association	association	PROPN
fbem-1475	113	8	program	program	NOUN
fbem-1475	113	9	replaced	replace	VERB
fbem-1475	113	10	the	the	DET
fbem-1475	113	11	hierarchical	hierarchical	ADJ
fbem-1475	113	12	annuity	annuity	NOUN
fbem-1475	113	13	program	program	NOUN
fbem-1475	113	14	.	.	PUNCT
fbem-1475	114	1	in	in	ADP
fbem-1475	114	2	1986	1986	NUM
fbem-1475	114	3	,	,	PUNCT
fbem-1475	114	4	the	the	DET
fbem-1475	114	5	uk	uk	PROPN
fbem-1475	114	6	financial	financial	PROPN
fbem-1475	114	7	services	services	PROPN
fbem-1475	114	8	act	act	NOUN
fbem-1475	114	9	was	be	AUX
fbem-1475	114	10	passed	pass	VERB
fbem-1475	114	11	,	,	PUNCT
fbem-1475	114	12	and	and	CCONJ
fbem-1475	114	13	the	the	DET
fbem-1475	114	14	"	"	PUNCT
fbem-1475	114	15	pension	pension	NOUN
fbem-1475	114	16	legal	legal	ADJ
fbem-1475	114	17	assessment	assessment	NOUN
fbem-1475	114	18	committee	committee	NOUN
fbem-1475	114	19	"	"	PUNCT
fbem-1475	114	20	was	be	AUX
fbem-1475	114	21	established	establish	VERB
fbem-1475	114	22	in	in	ADP
fbem-1475	114	23	1992	1992	NUM
fbem-1475	114	24	.	.	PUNCT
fbem-1475	115	1	1995~2004	1995~2004	NUM
fbem-1475	115	2	in	in	ADP
fbem-1475	115	3	1995	1995	NUM
fbem-1475	115	4	,	,	PUNCT
fbem-1475	115	5	the	the	DET
fbem-1475	115	6	pension	pension	NOUN
fbem-1475	115	7	act	act	NOUN
fbem-1475	115	8	was	be	AUX
fbem-1475	115	9	passed	pass	VERB
fbem-1475	115	10	and	and	CCONJ
fbem-1475	115	11	the	the	DET
fbem-1475	115	12	enterprise	enterprise	NOUN
fbem-1475	115	13	annuity	annuity	NOUN
fbem-1475	115	14	regulatory	regulatory	ADJ
fbem-1475	115	15	authority	authority	NOUN
fbem-1475	115	16	(	(	PUNCT
fbem-1475	115	17	opra	opra	PROPN
fbem-1475	115	18	)	)	PUNCT
fbem-1475	115	19	was	be	AUX
fbem-1475	115	20	established	establish	VERB
fbem-1475	115	21	.	.	PUNCT
fbem-1475	116	1	the	the	DET
fbem-1475	116	2	welfare	welfare	NOUN
fbem-1475	116	3	reform	reform	NOUN
fbem-1475	116	4	and	and	CCONJ
fbem-1475	116	5	annuities	annuity	NOUN
fbem-1475	116	6	act	act	NOUN
fbem-1475	116	7	was	be	AUX
fbem-1475	116	8	amended	amend	VERB
fbem-1475	116	9	in	in	ADP
fbem-1475	116	10	1999	1999	NUM
fbem-1475	116	11	.	.	PUNCT
fbem-1475	117	1	in	in	ADP
fbem-1475	117	2	december	december	PROPN
fbem-1475	117	3	2002	2002	NUM
fbem-1475	117	4	,	,	PUNCT
fbem-1475	117	5	the	the	DET
fbem-1475	117	6	department	department	NOUN
fbem-1475	117	7	for	for	ADP
fbem-1475	117	8	work	work	NOUN
fbem-1475	117	9	and	and	CCONJ
fbem-1475	117	10	pensions	pension	NOUN
fbem-1475	117	11	released	release	VERB
fbem-1475	117	12	the	the	DET
fbem-1475	117	13	green	green	ADJ
fbem-1475	117	14	paper	paper	NOUN
fbem-1475	117	15	on	on	ADP
fbem-1475	117	16	simplification	simplification	NOUN
fbem-1475	117	17	,	,	PUNCT
fbem-1475	117	18	safety	safety	NOUN
fbem-1475	117	19	and	and	CCONJ
fbem-1475	117	20	choice	choice	NOUN
fbem-1475	117	21	:	:	PUNCT
fbem-1475	117	22	work	work	NOUN
fbem-1475	117	23	and	and	CCONJ
fbem-1475	117	24	pension	pension	NOUN
fbem-1475	117	25	savings	saving	NOUN
fbem-1475	117	26	.	.	PUNCT
fbem-1475	118	1	2004	2004	NUM
fbem-1475	118	2	to	to	ADP
fbem-1475	118	3	date	date	NOUN
fbem-1475	118	4	in	in	ADP
fbem-1475	118	5	2004	2004	NUM
fbem-1475	118	6	,	,	PUNCT
fbem-1475	118	7	parliament	parliament	NOUN
fbem-1475	118	8	enacted	enact	VERB
fbem-1475	118	9	and	and	CCONJ
fbem-1475	118	10	passed	pass	VERB
fbem-1475	118	11	the	the	DET
fbem-1475	118	12	pension	pension	NOUN
fbem-1475	118	13	act	act	NOUN
fbem-1475	118	14	and	and	CCONJ
fbem-1475	118	15	established	establish	VERB
fbem-1475	118	16	the	the	DET
fbem-1475	118	17	pension	pension	NOUN
fbem-1475	118	18	protection	protection	PROPN
fbem-1475	118	19	fund	fund	PROPN
fbem-1475	118	20	committee	committee	PROPN
fbem-1475	118	21	(	(	PUNCT
fbem-1475	118	22	ppf	ppf	PROPN
fbem-1475	118	23	board	board	PROPN
fbem-1475	118	24	)	)	PUNCT
fbem-1475	118	25	and	and	CCONJ
fbem-1475	118	26	the	the	DET
fbem-1475	118	27	pension	pension	NOUN
fbem-1475	118	28	protection	protection	NOUN
fbem-1475	118	29	fund	fund	NOUN
fbem-1475	118	30	(	(	PUNCT
fbem-1475	118	31	ppf	ppf	PROPN
fbem-1475	118	32	)	)	PUNCT
fbem-1475	118	33	.	.	PUNCT
fbem-1475	119	1	in	in	ADP
fbem-1475	119	2	2005	2005	NUM
fbem-1475	119	3	,	,	PUNCT
fbem-1475	119	4	the	the	DET
fbem-1475	119	5	pension	pension	NOUN
fbem-1475	119	6	regulatory	regulatory	ADJ
fbem-1475	119	7	bureau	bureau	NOUN
fbem-1475	119	8	(	(	PUNCT
fbem-1475	119	9	tpr	tpr	NOUN
fbem-1475	119	10	)	)	PUNCT
fbem-1475	119	11	was	be	AUX
fbem-1475	119	12	established	establish	VERB
fbem-1475	119	13	to	to	PART
fbem-1475	119	14	replace	replace	VERB
fbem-1475	119	15	opra	opra	PROPN
fbem-1475	119	16	.	.	PUNCT
fbem-1475	120	1	in	in	ADP
fbem-1475	120	2	2006	2006	NUM
fbem-1475	120	3	,	,	PUNCT
fbem-1475	120	4	the	the	DET
fbem-1475	120	5	enterprise	enterprise	NOUN
fbem-1475	120	6	annuity	annuity	NOUN
fbem-1475	120	7	tax	tax	NOUN
fbem-1475	120	8	policy	policy	NOUN
fbem-1475	120	9	.	.	PUNCT
fbem-1475	121	1	japan	japan	PROPN
fbem-1475	121	2	's	's	PART
fbem-1475	121	3	enterprise	enterprise	NOUN
fbem-1475	121	4	annuity	annuity	NOUN
fbem-1475	121	5	development	development	NOUN
fbem-1475	121	6	level	level	NOUN
fbem-1475	121	7	is	be	AUX
fbem-1475	121	8	in	in	ADP
fbem-1475	121	9	the	the	DET
fbem-1475	121	10	middle	middle	ADJ
fbem-1475	121	11	and	and	CCONJ
fbem-1475	121	12	upper	upper	ADJ
fbem-1475	121	13	level	level	NOUN
fbem-1475	121	14	among	among	ADP
fbem-1475	121	15	developed	develop	VERB
fbem-1475	121	16	countries	country	NOUN
fbem-1475	121	17	,	,	PUNCT
fbem-1475	121	18	but	but	CCONJ
fbem-1475	121	19	it	it	PRON
fbem-1475	121	20	has	have	VERB
fbem-1475	121	21	not	not	PART
fbem-1475	121	22	yet	yet	ADV
fbem-1475	121	23	a	a	DET
fbem-1475	121	24	very	very	ADV
fbem-1475	121	25	perfect	perfect	ADJ
fbem-1475	121	26	enterprise	enterprise	NOUN
fbem-1475	121	27	annuity	annuity	NOUN
fbem-1475	121	28	disclosure	disclosure	NOUN
fbem-1475	121	29	system	system	NOUN
fbem-1475	121	30	.	.	PUNCT
fbem-1475	122	1	in	in	ADP
fbem-1475	122	2	1890	1890	NUM
fbem-1475	122	3	,	,	PUNCT
fbem-1475	122	4	japan	japan	PROPN
fbem-1475	122	5	was	be	AUX
fbem-1475	122	6	influenced	influence	VERB
fbem-1475	122	7	by	by	ADP
fbem-1475	122	8	germany	germany	PROPN
fbem-1475	122	9	to	to	PART
fbem-1475	122	10	formulate	formulate	VERB
fbem-1475	122	11	"	"	PUNCT
fbem-1475	122	12	commercial	commercial	ADJ
fbem-1475	122	13	law	law	NOUN
fbem-1475	122	14	.	.	PUNCT
fbem-1475	122	15	"	"	PUNCT
fbem-1475	123	1	after	after	ADP
fbem-1475	123	2	the	the	DET
fbem-1475	123	3	second	second	ADJ
fbem-1475	123	4	world	world	NOUN
fbem-1475	123	5	war	war	NOUN
fbem-1475	123	6	,	,	PUNCT
fbem-1475	123	7	under	under	ADP
fbem-1475	123	8	the	the	DET
fbem-1475	123	9	influence	influence	NOUN
fbem-1475	123	10	of	of	ADP
fbem-1475	123	11	the	the	DET
fbem-1475	123	12	united	united	PROPN
fbem-1475	123	13	states	states	PROPN
fbem-1475	123	14	securities	securities	PROPN
fbem-1475	123	15	law	law	PROPN
fbem-1475	123	16	and	and	CCONJ
fbem-1475	123	17	the	the	DET
fbem-1475	123	18	securities	security	NOUN
fbem-1475	123	19	and	and	CCONJ
fbem-1475	123	20	exchange	exchange	PROPN
fbem-1475	123	21	law	law	NOUN
fbem-1475	123	22	,	,	PUNCT
fbem-1475	123	23	japan	japan	PROPN
fbem-1475	123	24	formulated	formulate	VERB
fbem-1475	123	25	the	the	DET
fbem-1475	123	26	"	"	PUNCT
fbem-1475	123	27	securities	security	NOUN
fbem-1475	123	28	and	and	CCONJ
fbem-1475	123	29	exchange	exchange	NOUN
fbem-1475	123	30	law	law	NOUN
fbem-1475	123	31	"	"	PUNCT
fbem-1475	123	32	in	in	ADP
fbem-1475	123	33	1948	1948	NUM
fbem-1475	123	34	.	.	PUNCT
fbem-1475	124	1	in	in	ADP
fbem-1475	124	2	1949	1949	NUM
fbem-1475	124	3	,	,	PUNCT
fbem-1475	124	4	the	the	DET
fbem-1475	124	5	"	"	PUNCT
fbem-1475	124	6	accounting	accounting	NOUN
fbem-1475	124	7	standards	standard	NOUN
fbem-1475	124	8	for	for	ADP
fbem-1475	124	9	enterprises	enterprise	NOUN
fbem-1475	124	10	"	"	PUNCT
fbem-1475	124	11	were	be	AUX
fbem-1475	124	12	formulated	formulate	VERB
fbem-1475	124	13	,	,	PUNCT
fbem-1475	124	14	and	and	CCONJ
fbem-1475	124	15	the	the	DET
fbem-1475	124	16	corporate	corporate	ADJ
fbem-1475	124	17	tax	tax	NOUN
fbem-1475	124	18	law	law	NOUN
fbem-1475	124	19	revised	revise	VERB
fbem-1475	124	20	in	in	ADP
fbem-1475	124	21	1947	1947	NUM
fbem-1475	124	22	constituted	constitute	VERB
fbem-1475	124	23	the	the	DET
fbem-1475	124	24	"	"	PUNCT
fbem-1475	124	25	threelaw	threelaw	PROPN
fbem-1475	124	26	constitution	constitution	NOUN
fbem-1475	124	27	"	"	PUNCT
fbem-1475	124	28	accounting	accounting	NOUN
fbem-1475	124	29	standards	standard	NOUN
fbem-1475	124	30	with	with	ADP
fbem-1475	124	31	commercial	commercial	ADJ
fbem-1475	124	32	law	law	NOUN
fbem-1475	124	33	as	as	ADP
fbem-1475	124	34	the	the	DET
fbem-1475	124	35	center	center	NOUN
fbem-1475	124	36	and	and	CCONJ
fbem-1475	124	37	the	the	DET
fbem-1475	124	38	securities	security	NOUN
fbem-1475	124	39	and	and	CCONJ
fbem-1475	124	40	exchange	exchange	NOUN
fbem-1475	124	41	law	law	NOUN
fbem-1475	124	42	and	and	CCONJ
fbem-1475	124	43	corporate	corporate	ADJ
fbem-1475	124	44	tax	tax	NOUN
fbem-1475	124	45	law	law	NOUN
fbem-1475	124	46	as	as	ADP
fbem-1475	124	47	the	the	DET
fbem-1475	124	48	auxiliary	auxiliary	NOUN
fbem-1475	124	49	.	.	PUNCT
fbem-1475	125	1	5	5	X
fbem-1475	125	2	.	.	X
fbem-1475	125	3	problems	problem	NOUN
fbem-1475	125	4	in	in	ADP
fbem-1475	125	5	accounting	accounting	NOUN
fbem-1475	125	6	information	information	NOUN
fbem-1475	125	7	disclosure	disclosure	NOUN
fbem-1475	125	8	system	system	NOUN
fbem-1475	125	9	of	of	ADP
fbem-1475	125	10	enterprise	enterprise	NOUN
fbem-1475	125	11	annuity	annuity	NOUN
fbem-1475	125	12	5.1	5.1	NUM
fbem-1475	125	13	.	.	PUNCT
fbem-1475	126	1	relevant	relevant	ADJ
fbem-1475	126	2	laws	law	NOUN
fbem-1475	126	3	and	and	CCONJ
fbem-1475	126	4	regulations	regulation	NOUN
fbem-1475	126	5	are	be	AUX
fbem-1475	126	6	not	not	PART
fbem-1475	126	7	perfect	perfect	ADJ
fbem-1475	126	8	,	,	PUNCT
fbem-1475	126	9	the	the	DET
fbem-1475	126	10	effect	effect	NOUN
fbem-1475	126	11	is	be	AUX
fbem-1475	126	12	not	not	PART
fbem-1475	126	13	obvious	obvious	ADJ
fbem-1475	126	14	at	at	ADP
fbem-1475	126	15	present	present	ADJ
fbem-1475	126	16	,	,	PUNCT
fbem-1475	126	17	in	in	ADP
fbem-1475	126	18	addition	addition	NOUN
fbem-1475	126	19	to	to	ADP
fbem-1475	126	20	the	the	DET
fbem-1475	126	21	three	three	NUM
fbem-1475	126	22	laws	law	NOUN
fbem-1475	126	23	and	and	CCONJ
fbem-1475	126	24	regulations	regulation	NOUN
fbem-1475	126	25	of	of	ADP
fbem-1475	126	26	'	'	PUNCT
fbem-1475	126	27	enterprise	enterprise	NOUN
fbem-1475	126	28	annuity	annuity	NOUN
fbem-1475	126	29	trial	trial	NOUN
fbem-1475	126	30	measures	measure	NOUN
fbem-1475	126	31	'	'	PUNCT
fbem-1475	126	32	,	,	PUNCT
fbem-1475	126	33	'	'	PUNCT
fbem-1475	126	34	accounting	accounting	NOUN
fbem-1475	126	35	standards	standard	NOUN
fbem-1475	126	36	for	for	ADP
fbem-1475	126	37	business	business	NOUN
fbem-1475	126	38	enterprises	enterprise	NOUN
fbem-1475	126	39	no.9	no.9	PROPN
fbem-1475	126	40	-	-	NOUN
fbem-1475	126	41	employee	employee	NOUN
fbem-1475	126	42	compensation	compensation	NOUN
fbem-1475	126	43	'	'	PUNCT
fbem-1475	126	44	and	and	CCONJ
fbem-1475	126	45	'	'	PUNCT
fbem-1475	126	46	accounting	accounting	NOUN
fbem-1475	126	47	standards	standard	NOUN
fbem-1475	126	48	for	for	ADP
fbem-1475	126	49	business	business	NOUN
fbem-1475	126	50	enterprises	enterprise	NOUN
fbem-1475	126	51	no.10enterprise	no.10enterprise	ADP
fbem-1475	126	52	annuity	annuity	NOUN
fbem-1475	126	53	fund	fund	NOUN
fbem-1475	126	54	'	'	PUNCT
fbem-1475	126	55	,	,	PUNCT
fbem-1475	126	56	china	china	PROPN
fbem-1475	126	57	has	have	AUX
fbem-1475	126	58	not	not	PART
fbem-1475	126	59	issued	issue	VERB
fbem-1475	126	60	more	more	ADJ
fbem-1475	126	61	laws	law	NOUN
fbem-1475	126	62	and	and	CCONJ
fbem-1475	126	63	regulations	regulation	NOUN
fbem-1475	126	64	to	to	PART
fbem-1475	126	65	regulate	regulate	VERB
fbem-1475	126	66	the	the	DET
fbem-1475	126	67	disclosure	disclosure	NOUN
fbem-1475	126	68	of	of	ADP
fbem-1475	126	69	enterprise	enterprise	NOUN
fbem-1475	126	70	annuity	annuity	NOUN
fbem-1475	126	71	accounting	accounting	NOUN
fbem-1475	126	72	information	information	NOUN
fbem-1475	126	73	,	,	PUNCT
fbem-1475	126	74	and	and	CCONJ
fbem-1475	126	75	only	only	ADV
fbem-1475	126	76	'	'	PUNCT
fbem-1475	126	77	accounting	accounting	NOUN
fbem-1475	126	78	standards	standard	NOUN
fbem-1475	126	79	for	for	ADP
fbem-1475	126	80	business	business	NOUN
fbem-1475	126	81	enterprises	enterprise	NOUN
fbem-1475	126	82	no.10	no.10	ADJ
fbem-1475	126	83	-	-	PUNCT
fbem-1475	126	84	enterprise	enterprise	NOUN
fbem-1475	126	85	annuity	annuity	NOUN
fbem-1475	126	86	fund	fund	NOUN
fbem-1475	126	87	'	'	PUNCT
fbem-1475	126	88	is	be	AUX
fbem-1475	126	89	a	a	DET
fbem-1475	126	90	law	law	NOUN
fbem-1475	126	91	specifically	specifically	ADV
fbem-1475	126	92	for	for	ADP
fbem-1475	126	93	enterprise	enterprise	NOUN
fbem-1475	126	94	annuity	annuity	NOUN
fbem-1475	126	95	.	.	PUNCT
fbem-1475	127	1	although	although	SCONJ
fbem-1475	127	2	the	the	DET
fbem-1475	127	3	standard	standard	NOUN
fbem-1475	127	4	has	have	AUX
fbem-1475	127	5	made	make	VERB
fbem-1475	127	6	clear	clear	ADJ
fbem-1475	127	7	provisions	provision	NOUN
fbem-1475	127	8	on	on	ADP
fbem-1475	127	9	the	the	DET
fbem-1475	127	10	type	type	NOUN
fbem-1475	127	11	,	,	PUNCT
fbem-1475	127	12	amount	amount	NOUN
fbem-1475	127	13	,	,	PUNCT
fbem-1475	127	14	fair	fair	ADJ
fbem-1475	127	15	value	value	NOUN
fbem-1475	127	16	and	and	CCONJ
fbem-1475	127	17	investment	investment	NOUN
fbem-1475	127	18	proportion	proportion	NOUN
fbem-1475	127	19	of	of	ADP
fbem-1475	127	20	investment	investment	NOUN
fbem-1475	127	21	,	,	PUNCT
fbem-1475	127	22	it	it	PRON
fbem-1475	127	23	mainly	mainly	ADV
fbem-1475	127	24	solves	solve	VERB
fbem-1475	127	25	the	the	DET
fbem-1475	127	26	problems	problem	NOUN
fbem-1475	127	27	in	in	ADP
fbem-1475	127	28	the	the	DET
fbem-1475	127	29	operation	operation	NOUN
fbem-1475	127	30	stage	stage	NOUN
fbem-1475	127	31	of	of	ADP
fbem-1475	127	32	enterprise	enterprise	NOUN
fbem-1475	127	33	annuity	annuity	NOUN
fbem-1475	127	34	,	,	PUNCT
fbem-1475	127	35	and	and	CCONJ
fbem-1475	127	36	completely	completely	ADV
fbem-1475	127	37	excludes	exclude	VERB
fbem-1475	127	38	the	the	DET
fbem-1475	127	39	financing	financing	NOUN
fbem-1475	127	40	and	and	CCONJ
fbem-1475	127	41	payment	payment	NOUN
fbem-1475	127	42	stage	stage	NOUN
fbem-1475	127	43	of	of	ADP
fbem-1475	127	44	enterprise	enterprise	NOUN
fbem-1475	127	45	annuity	annuity	NOUN
fbem-1475	127	46	.	.	PUNCT
fbem-1475	128	1	'	'	PUNCT
fbem-1475	128	2	accounting	accounting	NOUN
fbem-1475	128	3	standards	standard	NOUN
fbem-1475	128	4	for	for	ADP
fbem-1475	128	5	business	business	NOUN
fbem-1475	128	6	enterprises	enterprise	NOUN
fbem-1475	128	7	no.9	no.9	PROPN
fbem-1475	128	8	-	-	NOUN
fbem-1475	128	9	employee	employee	NOUN
fbem-1475	128	10	compensation	compensation	NOUN
fbem-1475	128	11	'	'	PUNCT
fbem-1475	128	12	,	,	PUNCT
fbem-1475	128	13	revised	revise	VERB
fbem-1475	128	14	in	in	ADP
fbem-1475	128	15	2014	2014	NUM
fbem-1475	128	16	,	,	PUNCT
fbem-1475	128	17	regulates	regulate	VERB
fbem-1475	128	18	the	the	DET
fbem-1475	128	19	recognition	recognition	NOUN
fbem-1475	128	20	and	and	CCONJ
fbem-1475	128	21	disclosure	disclosure	NOUN
fbem-1475	128	22	of	of	ADP
fbem-1475	128	23	after	after	ADP
fbem-1475	128	24	-	-	PUNCT
fbem-1475	128	25	service	service	NOUN
fbem-1475	128	26	benefits	benefit	NOUN
fbem-1475	128	27	.	.	PUNCT
fbem-1475	129	1	it	it	PRON
fbem-1475	129	2	stipulates	stipulate	VERB
fbem-1475	129	3	that	that	SCONJ
fbem-1475	129	4	the	the	DET
fbem-1475	129	5	notes	note	NOUN
fbem-1475	129	6	to	to	ADP
fbem-1475	129	7	the	the	DET
fbem-1475	129	8	statements	statement	NOUN
fbem-1475	129	9	should	should	AUX
fbem-1475	129	10	disclose	disclose	VERB
fbem-1475	129	11	the	the	DET
fbem-1475	129	12	enterprise	enterprise	NOUN
fbem-1475	129	13	annuity	annuity	NOUN
fbem-1475	129	14	paid	pay	VERB
fbem-1475	129	15	by	by	ADP
fbem-1475	129	16	employees	employee	NOUN
fbem-1475	129	17	and	and	CCONJ
fbem-1475	129	18	the	the	DET
fbem-1475	129	19	outstanding	outstanding	ADJ
fbem-1475	129	20	amount	amount	NOUN
fbem-1475	129	21	due	due	ADJ
fbem-1475	129	22	at	at	ADP
fbem-1475	129	23	the	the	DET
fbem-1475	129	24	end	end	NOUN
fbem-1475	129	25	of	of	ADP
fbem-1475	129	26	the	the	DET
fbem-1475	129	27	period	period	NOUN
fbem-1475	129	28	,	,	PUNCT
fbem-1475	129	29	but	but	CCONJ
fbem-1475	129	30	it	it	PRON
fbem-1475	129	31	is	be	AUX
fbem-1475	129	32	not	not	PART
fbem-1475	129	33	clearly	clearly	ADV
fbem-1475	129	34	defined	define	VERB
fbem-1475	129	35	.	.	PUNCT
fbem-1475	130	1	it	it	PRON
fbem-1475	130	2	is	be	AUX
fbem-1475	130	3	more	more	ADJ
fbem-1475	130	4	of	of	ADP
fbem-1475	130	5	a	a	DET
fbem-1475	130	6	guide	guide	NOUN
fbem-1475	130	7	.	.	PUNCT
fbem-1475	131	1	a	a	DET
fbem-1475	131	2	framework	framework	NOUN
fbem-1475	131	3	-	-	PUNCT
fbem-1475	131	4	like	like	ADJ
fbem-1475	131	5	provision	provision	NOUN
fbem-1475	131	6	has	have	AUX
fbem-1475	131	7	been	be	AUX
fbem-1475	131	8	formulated	formulate	VERB
fbem-1475	131	9	and	and	CCONJ
fbem-1475	131	10	no	no	DET
fbem-1475	131	11	detailed	detailed	ADJ
fbem-1475	131	12	description	description	NOUN
fbem-1475	131	13	has	have	AUX
fbem-1475	131	14	been	be	AUX
fbem-1475	131	15	made	make	VERB
fbem-1475	131	16	.	.	PUNCT
fbem-1475	132	1	with	with	ADP
fbem-1475	132	2	the	the	DET
fbem-1475	132	3	gradual	gradual	ADJ
fbem-1475	132	4	revision	revision	NOUN
fbem-1475	132	5	of	of	ADP
fbem-1475	132	6	laws	law	NOUN
fbem-1475	132	7	and	and	CCONJ
fbem-1475	132	8	regulations	regulation	NOUN
fbem-1475	132	9	,	,	PUNCT
fbem-1475	132	10	voluntary	voluntary	ADJ
fbem-1475	132	11	formation	formation	NOUN
fbem-1475	132	12	has	have	AUX
fbem-1475	132	13	been	be	AUX
fbem-1475	132	14	enhanced	enhance	VERB
fbem-1475	132	15	,	,	PUNCT
fbem-1475	132	16	but	but	CCONJ
fbem-1475	132	17	the	the	DET
fbem-1475	132	18	effect	effect	NOUN
fbem-1475	132	19	is	be	AUX
fbem-1475	132	20	not	not	PART
fbem-1475	132	21	obvious	obvious	ADJ
fbem-1475	132	22	.	.	PUNCT
fbem-1475	133	1	5.2	5.2	NUM
fbem-1475	133	2	.	.	PUNCT
fbem-1475	134	1	single	single	ADJ
fbem-1475	134	2	and	and	CCONJ
fbem-1475	134	3	inadequate	inadequate	ADJ
fbem-1475	134	4	accounting	accounting	NOUN
fbem-1475	134	5	information	information	NOUN
fbem-1475	134	6	disclosure	disclosure	VERB
fbem-1475	134	7	china	china	PROPN
fbem-1475	134	8	through	through	ADP
fbem-1475	134	9	the	the	DET
fbem-1475	134	10	design	design	NOUN
fbem-1475	134	11	of	of	ADP
fbem-1475	134	12	enterprise	enterprise	NOUN
fbem-1475	134	13	annuity	annuity	NOUN
fbem-1475	134	14	fund	fund	NOUN
fbem-1475	134	15	dedicated	dedicate	VERB
fbem-1475	134	16	balance	balance	NOUN
fbem-1475	134	17	sheet	sheet	NOUN
fbem-1475	134	18	,	,	PUNCT
fbem-1475	134	19	statement	statement	NOUN
fbem-1475	134	20	of	of	ADP
fbem-1475	134	21	changes	change	NOUN
fbem-1475	134	22	in	in	ADP
fbem-1475	134	23	net	net	ADJ
fbem-1475	134	24	assets	asset	NOUN
fbem-1475	134	25	and	and	CCONJ
fbem-1475	134	26	notes	note	NOUN
fbem-1475	134	27	to	to	PART
fbem-1475	134	28	disclose	disclose	VERB
fbem-1475	134	29	information	information	NOUN
fbem-1475	134	30	,	,	PUNCT
fbem-1475	134	31	but	but	CCONJ
fbem-1475	134	32	the	the	DET
fbem-1475	134	33	information	information	NOUN
fbem-1475	134	34	obviously	obviously	ADV
fbem-1475	134	35	can	can	AUX
fbem-1475	134	36	not	not	PART
fbem-1475	134	37	meet	meet	VERB
fbem-1475	134	38	the	the	DET
fbem-1475	134	39	requirements	requirement	NOUN
fbem-1475	134	40	of	of	ADP
fbem-1475	134	41	the	the	DET
fbem-1475	134	42	use	use	NOUN
fbem-1475	134	43	of	of	ADP
fbem-1475	134	44	information	information	NOUN
fbem-1475	134	45	users	user	NOUN
fbem-1475	134	46	,	,	PUNCT
fbem-1475	134	47	they	they	PRON
fbem-1475	134	48	need	need	VERB
fbem-1475	134	49	not	not	PART
fbem-1475	134	50	only	only	ADV
fbem-1475	134	51	to	to	PART
fbem-1475	134	52	understand	understand	VERB
fbem-1475	134	53	the	the	DET
fbem-1475	134	54	financial	financial	ADJ
fbem-1475	134	55	situation	situation	NOUN
fbem-1475	134	56	of	of	ADP
fbem-1475	134	57	the	the	DET
fbem-1475	134	58	enterprise	enterprise	NOUN
fbem-1475	134	59	annuity	annuity	NOUN
fbem-1475	134	60	itself	itself	PRON
fbem-1475	134	61	,	,	PUNCT
fbem-1475	134	62	but	but	CCONJ
fbem-1475	134	63	also	also	ADV
fbem-1475	134	64	to	to	PART
fbem-1475	134	65	understand	understand	VERB
fbem-1475	134	66	the	the	DET
fbem-1475	134	67	implementation	implementation	NOUN
fbem-1475	134	68	status	status	NOUN
fbem-1475	134	69	,	,	PUNCT
fbem-1475	134	70	investment	investment	NOUN
fbem-1475	134	71	income	income	NOUN
fbem-1475	134	72	status	status	NOUN
fbem-1475	134	73	,	,	PUNCT
fbem-1475	134	74	and	and	CCONJ
fbem-1475	134	75	beneficiaries	beneficiary	NOUN
fbem-1475	134	76	can	can	AUX
fbem-1475	134	77	not	not	PART
fbem-1475	134	78	be	be	AUX
fbem-1475	134	79	intuitive	intuitive	ADJ
fbem-1475	134	80	through	through	ADP
fbem-1475	134	81	these	these	DET
fbem-1475	134	82	statements	statement	NOUN
fbem-1475	134	83	accurately	accurately	ADV
fbem-1475	134	84	understand	understand	VERB
fbem-1475	134	85	the	the	DET
fbem-1475	134	86	income	income	NOUN
fbem-1475	134	87	status	status	NOUN
fbem-1475	134	88	,	,	PUNCT
fbem-1475	134	89	so	so	CCONJ
fbem-1475	134	90	the	the	DET
fbem-1475	134	91	need	need	NOUN
fbem-1475	134	92	for	for	ADP
fbem-1475	134	93	more	more	ADV
fbem-1475	134	94	complete	complete	ADJ
fbem-1475	134	95	information	information	NOUN
fbem-1475	134	96	disclosure	disclosure	NOUN
fbem-1475	134	97	to	to	PART
fbem-1475	134	98	meet	meet	VERB
fbem-1475	134	99	the	the	DET
fbem-1475	134	100	information	information	NOUN
fbem-1475	134	101	needs	need	NOUN
fbem-1475	134	102	of	of	ADP
fbem-1475	134	103	users	user	NOUN
fbem-1475	134	104	.	.	PUNCT
fbem-1475	135	1	5.3	5.3	NUM
fbem-1475	135	2	.	.	PUNCT
fbem-1475	135	3	lack	lack	NOUN
fbem-1475	135	4	of	of	ADP
fbem-1475	135	5	accounting	accounting	NOUN
fbem-1475	135	6	information	information	NOUN
fbem-1475	135	7	disclosure	disclosure	NOUN
fbem-1475	135	8	platform	platform	NOUN
fbem-1475	135	9	nowadays	nowadays	ADV
fbem-1475	135	10	,	,	PUNCT
fbem-1475	135	11	most	most	ADJ
fbem-1475	135	12	companies	company	NOUN
fbem-1475	135	13	adopt	adopt	VERB
fbem-1475	135	14	the	the	DET
fbem-1475	135	15	method	method	NOUN
fbem-1475	135	16	of	of	ADP
fbem-1475	135	17	simple	simple	ADJ
fbem-1475	135	18	disclosure	disclosure	NOUN
fbem-1475	135	19	of	of	ADP
fbem-1475	135	20	enterprise	enterprise	NOUN
fbem-1475	135	21	annuity	annuity	NOUN
fbem-1475	135	22	information	information	NOUN
fbem-1475	135	23	in	in	ADP
fbem-1475	135	24	financial	financial	ADJ
fbem-1475	135	25	statements	statement	NOUN
fbem-1475	135	26	.	.	PUNCT
fbem-1475	136	1	there	there	PRON
fbem-1475	136	2	is	be	VERB
fbem-1475	136	3	no	no	DET
fbem-1475	136	4	clear	clear	ADJ
fbem-1475	136	5	disclosure	disclosure	NOUN
fbem-1475	136	6	channel	channel	NOUN
fbem-1475	136	7	,	,	PUNCT
fbem-1475	136	8	and	and	CCONJ
fbem-1475	136	9	there	there	PRON
fbem-1475	136	10	is	be	VERB
fbem-1475	136	11	no	no	DET
fbem-1475	136	12	platform	platform	NOUN
fbem-1475	136	13	for	for	ADP
fbem-1475	136	14	information	information	NOUN
fbem-1475	136	15	disclosure	disclosure	NOUN
fbem-1475	136	16	.	.	PUNCT
fbem-1475	137	1	therefore	therefore	ADV
fbem-1475	137	2	,	,	PUNCT
fbem-1475	137	3	the	the	DET
fbem-1475	137	4	single	single	ADJ
fbem-1475	137	5	channel	channel	NOUN
fbem-1475	137	6	and	and	CCONJ
fbem-1475	137	7	the	the	DET
fbem-1475	137	8	lack	lack	NOUN
fbem-1475	137	9	of	of	ADP
fbem-1475	137	10	platform	platform	NOUN
fbem-1475	137	11	greatly	greatly	ADV
fbem-1475	137	12	hindered	hinder	VERB
fbem-1475	137	13	the	the	DET
fbem-1475	137	14	transmission	transmission	NOUN
fbem-1475	137	15	of	of	ADP
fbem-1475	137	16	information	information	NOUN
fbem-1475	137	17	.	.	PUNCT
fbem-1475	138	1	5.4	5.4	NUM
fbem-1475	138	2	.	.	PUNCT
fbem-1475	138	3	incomplete	incomplete	ADJ
fbem-1475	138	4	regulatory	regulatory	ADJ
fbem-1475	138	5	system	system	NOUN
fbem-1475	138	6	effective	effective	ADJ
fbem-1475	138	7	supervision	supervision	NOUN
fbem-1475	138	8	can	can	AUX
fbem-1475	138	9	avoid	avoid	VERB
fbem-1475	138	10	'	'	PUNCT
fbem-1475	138	11	black	black	PROPN
fbem-1475	138	12	box	box	PROPN
fbem-1475	138	13	operation	operation	NOUN
fbem-1475	138	14	'	'	PUNCT
fbem-1475	138	15	,	,	PUNCT
fbem-1475	138	16	increase	increase	VERB
fbem-1475	138	17	disclosure	disclosure	NOUN
fbem-1475	138	18	,	,	PUNCT
fbem-1475	138	19	ensure	ensure	VERB
fbem-1475	138	20	that	that	SCONJ
fbem-1475	138	21	information	information	NOUN
fbem-1475	138	22	users	user	NOUN
fbem-1475	138	23	use	use	VERB
fbem-1475	138	24	more	more	ADV
fbem-1475	138	25	accurate	accurate	ADJ
fbem-1475	138	26	and	and	CCONJ
fbem-1475	138	27	reliable	reliable	ADJ
fbem-1475	138	28	information	information	NOUN
fbem-1475	138	29	,	,	PUNCT
fbem-1475	138	30	and	and	CCONJ
fbem-1475	138	31	make	make	VERB
fbem-1475	138	32	correct	correct	ADJ
fbem-1475	138	33	planning	planning	NOUN
fbem-1475	138	34	.	.	PUNCT
fbem-1475	139	1	although	although	SCONJ
fbem-1475	139	2	the	the	DET
fbem-1475	139	3	chinese	chinese	ADJ
fbem-1475	139	4	government	government	NOUN
fbem-1475	139	5	has	have	AUX
fbem-1475	139	6	strengthened	strengthen	VERB
fbem-1475	139	7	supervision	supervision	NOUN
fbem-1475	139	8	and	and	CCONJ
fbem-1475	139	9	achieved	achieve	VERB
fbem-1475	139	10	certain	certain	ADJ
fbem-1475	139	11	results	result	NOUN
fbem-1475	139	12	,	,	PUNCT
fbem-1475	139	13	it	it	PRON
fbem-1475	139	14	has	have	AUX
fbem-1475	139	15	not	not	PART
fbem-1475	139	16	yet	yet	ADV
fbem-1475	139	17	formed	form	VERB
fbem-1475	139	18	a	a	DET
fbem-1475	139	19	complete	complete	ADJ
fbem-1475	139	20	and	and	CCONJ
fbem-1475	139	21	efficient	efficient	ADJ
fbem-1475	139	22	regulatory	regulatory	ADJ
fbem-1475	139	23	system	system	NOUN
fbem-1475	139	24	,	,	PUNCT
fbem-1475	139	25	nor	nor	CCONJ
fbem-1475	139	26	has	have	AUX
fbem-1475	139	27	it	it	PRON
fbem-1475	139	28	formed	form	VERB
fbem-1475	139	29	an	an	DET
fbem-1475	139	30	effective	effective	ADJ
fbem-1475	139	31	regulatory	regulatory	ADJ
fbem-1475	139	32	body	body	NOUN
fbem-1475	139	33	.	.	PUNCT
fbem-1475	140	1	moreover	moreover	ADV
fbem-1475	140	2	,	,	PUNCT
fbem-1475	140	3	annuity	annuity	NOUN
fbem-1475	140	4	supervision	supervision	NOUN
fbem-1475	140	5	involves	involve	VERB
fbem-1475	140	6	multiple	multiple	ADJ
fbem-1475	140	7	regulatory	regulatory	ADJ
fbem-1475	140	8	bodies	body	NOUN
fbem-1475	140	9	such	such	ADJ
fbem-1475	140	10	as	as	ADP
fbem-1475	140	11	finance	finance	NOUN
fbem-1475	140	12	,	,	PUNCT
fbem-1475	140	13	taxation	taxation	NOUN
fbem-1475	140	14	,	,	PUNCT
fbem-1475	140	15	social	social	ADJ
fbem-1475	140	16	security	security	NOUN
fbem-1475	140	17	,	,	PUNCT
fbem-1475	140	18	and	and	CCONJ
fbem-1475	140	19	professional	professional	ADJ
fbem-1475	140	20	regulatory	regulatory	ADJ
fbem-1475	140	21	authorities	authority	NOUN
fbem-1475	140	22	.	.	PUNCT
fbem-1475	141	1	there	there	PRON
fbem-1475	141	2	is	be	VERB
fbem-1475	141	3	no	no	DET
fbem-1475	141	4	effective	effective	ADJ
fbem-1475	141	5	checks	check	NOUN
fbem-1475	141	6	and	and	CCONJ
fbem-1475	141	7	balances	balance	NOUN
fbem-1475	141	8	between	between	ADP
fbem-1475	141	9	them	they	PRON
fbem-1475	141	10	,	,	PUNCT
fbem-1475	141	11	and	and	CCONJ
fbem-1475	141	12	there	there	PRON
fbem-1475	141	13	is	be	VERB
fbem-1475	141	14	a	a	DET
fbem-1475	141	15	phenomenon	phenomenon	NOUN
fbem-1475	141	16	of	of	ADP
fbem-1475	141	17	repeated	repeat	VERB
fbem-1475	141	18	supervision	supervision	NOUN
fbem-1475	141	19	,	,	PUNCT
fbem-1475	141	20	resulting	result	VERB
fbem-1475	141	21	in	in	ADP
fbem-1475	141	22	a	a	DET
fbem-1475	141	23	decline	decline	NOUN
fbem-1475	141	24	in	in	ADP
fbem-1475	141	25	regulatory	regulatory	ADJ
fbem-1475	141	26	efficiency	efficiency	NOUN
fbem-1475	141	27	.	.	PUNCT
fbem-1475	142	1	6	6	X
fbem-1475	142	2	.	.	X
fbem-1475	142	3	enterprise	enterprise	NOUN
fbem-1475	142	4	annuity	annuity	NOUN
fbem-1475	142	5	accounting	accounting	NOUN
fbem-1475	142	6	information	information	NOUN
fbem-1475	142	7	disclosure	disclosure	NOUN
fbem-1475	142	8	recommendations	recommendation	NOUN
fbem-1475	142	9	6.1	6.1	NUM
fbem-1475	142	10	.	.	PUNCT
fbem-1475	143	1	improve	improve	VERB
fbem-1475	143	2	relevant	relevant	ADJ
fbem-1475	143	3	laws	law	NOUN
fbem-1475	143	4	and	and	CCONJ
fbem-1475	143	5	regulations	regulation	NOUN
fbem-1475	143	6	compared	compare	VERB
fbem-1475	143	7	with	with	ADP
fbem-1475	143	8	western	western	ADJ
fbem-1475	143	9	developed	developed	ADJ
fbem-1475	143	10	countries	country	NOUN
fbem-1475	143	11	,	,	PUNCT
fbem-1475	143	12	there	there	PRON
fbem-1475	143	13	is	be	VERB
fbem-1475	143	14	a	a	DET
fbem-1475	143	15	lack	lack	NOUN
fbem-1475	143	16	of	of	ADP
fbem-1475	143	17	laws	law	NOUN
fbem-1475	143	18	and	and	CCONJ
fbem-1475	143	19	regulations	regulation	NOUN
fbem-1475	143	20	on	on	ADP
fbem-1475	143	21	enterprise	enterprise	NOUN
fbem-1475	143	22	annuity	annuity	NOUN
fbem-1475	143	23	accounting	accounting	NOUN
fbem-1475	143	24	information	information	NOUN
fbem-1475	143	25	disclosure	disclosure	NOUN
fbem-1475	143	26	system	system	NOUN
fbem-1475	143	27	in	in	ADP
fbem-1475	143	28	china	china	PROPN
fbem-1475	143	29	,	,	PUNCT
fbem-1475	143	30	and	and	CCONJ
fbem-1475	143	31	there	there	PRON
fbem-1475	143	32	is	be	VERB
fbem-1475	143	33	a	a	DET
fbem-1475	143	34	lack	lack	NOUN
fbem-1475	143	35	of	of	ADP
fbem-1475	143	36	115	115	NUM
fbem-1475	143	37	strong	strong	ADJ
fbem-1475	143	38	legal	legal	ADJ
fbem-1475	143	39	support	support	NOUN
fbem-1475	143	40	in	in	ADP
fbem-1475	143	41	the	the	DET
fbem-1475	143	42	process	process	NOUN
fbem-1475	143	43	of	of	ADP
fbem-1475	143	44	effective	effective	ADJ
fbem-1475	143	45	supervision	supervision	NOUN
fbem-1475	143	46	of	of	ADP
fbem-1475	143	47	enterprise	enterprise	NOUN
fbem-1475	143	48	annuity	annuity	NOUN
fbem-1475	143	49	payment	payment	NOUN
fbem-1475	143	50	and	and	CCONJ
fbem-1475	143	51	information	information	NOUN
fbem-1475	143	52	disclosure	disclosure	NOUN
fbem-1475	143	53	.	.	PUNCT
fbem-1475	144	1	more	more	ADV
fbem-1475	144	2	clear	clear	ADJ
fbem-1475	144	3	laws	law	NOUN
fbem-1475	144	4	and	and	CCONJ
fbem-1475	144	5	regulations	regulation	NOUN
fbem-1475	144	6	on	on	ADP
fbem-1475	144	7	the	the	DET
fbem-1475	144	8	disclosure	disclosure	NOUN
fbem-1475	144	9	of	of	ADP
fbem-1475	144	10	enterprise	enterprise	NOUN
fbem-1475	144	11	annuity	annuity	NOUN
fbem-1475	144	12	accounting	accounting	NOUN
fbem-1475	144	13	information	information	NOUN
fbem-1475	144	14	should	should	AUX
fbem-1475	144	15	be	be	AUX
fbem-1475	144	16	formulated	formulate	VERB
fbem-1475	144	17	.	.	PUNCT
fbem-1475	145	1	enterprise	enterprise	NOUN
fbem-1475	145	2	annuity	annuity	NOUN
fbem-1475	145	3	should	should	AUX
fbem-1475	145	4	be	be	AUX
fbem-1475	145	5	regarded	regard	VERB
fbem-1475	145	6	as	as	ADP
fbem-1475	145	7	an	an	DET
fbem-1475	145	8	accounting	accounting	NOUN
fbem-1475	145	9	subject	subject	NOUN
fbem-1475	145	10	,	,	PUNCT
fbem-1475	145	11	and	and	CCONJ
fbem-1475	145	12	its	its	PRON
fbem-1475	145	13	written	write	VERB
fbem-1475	145	14	position	position	NOUN
fbem-1475	145	15	and	and	CCONJ
fbem-1475	145	16	format	format	NOUN
fbem-1475	145	17	should	should	AUX
fbem-1475	145	18	be	be	AUX
fbem-1475	145	19	standardized	standardize	VERB
fbem-1475	145	20	in	in	ADP
fbem-1475	145	21	detail	detail	NOUN
fbem-1475	145	22	.	.	PUNCT
fbem-1475	146	1	clearly	clearly	ADV
fbem-1475	146	2	regulate	regulate	VERB
fbem-1475	146	3	the	the	DET
fbem-1475	146	4	calculation	calculation	NOUN
fbem-1475	146	5	of	of	ADP
fbem-1475	146	6	enterprise	enterprise	NOUN
fbem-1475	146	7	annuity	annuity	NOUN
fbem-1475	146	8	,	,	PUNCT
fbem-1475	146	9	to	to	PART
fbem-1475	146	10	facilitate	facilitate	VERB
fbem-1475	146	11	later	later	ADJ
fbem-1475	146	12	implementation	implementation	NOUN
fbem-1475	146	13	and	and	CCONJ
fbem-1475	146	14	supervision	supervision	NOUN
fbem-1475	146	15	.	.	PUNCT
fbem-1475	147	1	6.2	6.2	NUM
fbem-1475	147	2	.	.	PUNCT
fbem-1475	147	3	establish	establish	VERB
fbem-1475	147	4	more	more	ADJ
fbem-1475	147	5	information	information	NOUN
fbem-1475	147	6	disclosure	disclosure	NOUN
fbem-1475	147	7	channels	channel	NOUN
fbem-1475	147	8	and	and	CCONJ
fbem-1475	147	9	platforms	platform	NOUN
fbem-1475	147	10	in	in	ADP
fbem-1475	147	11	addition	addition	NOUN
fbem-1475	147	12	to	to	ADP
fbem-1475	147	13	disclosing	disclose	VERB
fbem-1475	147	14	annuity	annuity	NOUN
fbem-1475	147	15	accounting	accounting	NOUN
fbem-1475	147	16	information	information	NOUN
fbem-1475	147	17	through	through	ADP
fbem-1475	147	18	enterprise	enterprise	NOUN
fbem-1475	147	19	annuity	annuity	NOUN
fbem-1475	147	20	reports	report	NOUN
fbem-1475	147	21	,	,	PUNCT
fbem-1475	147	22	most	most	ADJ
fbem-1475	147	23	companies	company	NOUN
fbem-1475	147	24	in	in	ADP
fbem-1475	147	25	china	china	PROPN
fbem-1475	147	26	can	can	AUX
fbem-1475	147	27	also	also	ADV
fbem-1475	147	28	increase	increase	VERB
fbem-1475	147	29	their	their	PRON
fbem-1475	147	30	disclosure	disclosure	NOUN
fbem-1475	147	31	of	of	ADP
fbem-1475	147	32	information	information	NOUN
fbem-1475	147	33	through	through	ADP
fbem-1475	147	34	other	other	ADJ
fbem-1475	147	35	channels	channel	NOUN
fbem-1475	147	36	.	.	PUNCT
fbem-1475	148	1	after	after	ADP
fbem-1475	148	2	investigation	investigation	NOUN
fbem-1475	148	3	,	,	PUNCT
fbem-1475	148	4	at	at	ADP
fbem-1475	148	5	present	present	ADJ
fbem-1475	148	6	,	,	PUNCT
fbem-1475	148	7	china	china	PROPN
fbem-1475	148	8	has	have	AUX
fbem-1475	148	9	established	establish	VERB
fbem-1475	148	10	legal	legal	ADJ
fbem-1475	148	11	websites	website	NOUN
fbem-1475	148	12	such	such	ADJ
fbem-1475	148	13	as	as	ADP
fbem-1475	148	14	enterprise	enterprise	NOUN
fbem-1475	148	15	annuity	annuity	NOUN
fbem-1475	148	16	websites	website	NOUN
fbem-1475	148	17	,	,	PUNCT
fbem-1475	148	18	but	but	CCONJ
fbem-1475	148	19	many	many	ADJ
fbem-1475	148	20	websites	website	NOUN
fbem-1475	148	21	are	be	AUX
fbem-1475	148	22	about	about	ADP
fbem-1475	148	23	the	the	DET
fbem-1475	148	24	overall	overall	ADJ
fbem-1475	148	25	growth	growth	NOUN
fbem-1475	148	26	of	of	ADP
fbem-1475	148	27	china	china	PROPN
fbem-1475	148	28	's	's	PART
fbem-1475	148	29	annuity	annuity	NOUN
fbem-1475	148	30	,	,	PUNCT
fbem-1475	148	31	and	and	CCONJ
fbem-1475	148	32	there	there	PRON
fbem-1475	148	33	is	be	VERB
fbem-1475	148	34	a	a	DET
fbem-1475	148	35	temporary	temporary	ADJ
fbem-1475	148	36	lack	lack	NOUN
fbem-1475	148	37	of	of	ADP
fbem-1475	148	38	detailed	detailed	ADJ
fbem-1475	148	39	disclosure	disclosure	NOUN
fbem-1475	148	40	of	of	ADP
fbem-1475	148	41	enterprise	enterprise	NOUN
fbem-1475	148	42	annuity	annuity	NOUN
fbem-1475	148	43	accounting	accounting	NOUN
fbem-1475	148	44	information	information	NOUN
fbem-1475	148	45	.	.	PUNCT
fbem-1475	149	1	the	the	DET
fbem-1475	149	2	chinese	chinese	ADJ
fbem-1475	149	3	government	government	NOUN
fbem-1475	149	4	and	and	CCONJ
fbem-1475	149	5	relevant	relevant	ADJ
fbem-1475	149	6	regulatory	regulatory	ADJ
fbem-1475	149	7	agencies	agency	NOUN
fbem-1475	149	8	can	can	AUX
fbem-1475	149	9	use	use	VERB
fbem-1475	149	10	the	the	DET
fbem-1475	149	11	website	website	NOUN
fbem-1475	149	12	to	to	PART
fbem-1475	149	13	legally	legally	ADV
fbem-1475	149	14	collect	collect	VERB
fbem-1475	149	15	and	and	CCONJ
fbem-1475	149	16	publish	publish	VERB
fbem-1475	149	17	the	the	DET
fbem-1475	149	18	company	company	NOUN
fbem-1475	149	19	's	's	PART
fbem-1475	149	20	annuity	annuity	NOUN
fbem-1475	149	21	accounting	accounting	NOUN
fbem-1475	149	22	information	information	NOUN
fbem-1475	149	23	for	for	ADP
fbem-1475	149	24	employees	employee	NOUN
fbem-1475	149	25	and	and	CCONJ
fbem-1475	149	26	people	people	NOUN
fbem-1475	149	27	who	who	PRON
fbem-1475	149	28	use	use	VERB
fbem-1475	149	29	annuity	annuity	NOUN
fbem-1475	149	30	accounting	accounting	NOUN
fbem-1475	149	31	information	information	NOUN
fbem-1475	149	32	.	.	PUNCT
fbem-1475	150	1	in	in	ADP
fbem-1475	150	2	addition	addition	NOUN
fbem-1475	150	3	to	to	ADP
fbem-1475	150	4	strengthening	strengthen	VERB
fbem-1475	150	5	the	the	DET
fbem-1475	150	6	disclosure	disclosure	NOUN
fbem-1475	150	7	on	on	ADP
fbem-1475	150	8	the	the	DET
fbem-1475	150	9	internet	internet	NOUN
fbem-1475	150	10	,	,	PUNCT
fbem-1475	150	11	the	the	DET
fbem-1475	150	12	company	company	NOUN
fbem-1475	150	13	itself	itself	PRON
fbem-1475	150	14	can	can	AUX
fbem-1475	150	15	also	also	ADV
fbem-1475	150	16	disclose	disclose	VERB
fbem-1475	150	17	the	the	DET
fbem-1475	150	18	operating	operate	VERB
fbem-1475	150	19	status	status	NOUN
fbem-1475	150	20	of	of	ADP
fbem-1475	150	21	the	the	DET
fbem-1475	150	22	enterprise	enterprise	NOUN
fbem-1475	150	23	annuity	annuity	NOUN
fbem-1475	150	24	to	to	ADP
fbem-1475	150	25	employees	employee	NOUN
fbem-1475	150	26	through	through	ADP
fbem-1475	150	27	regular	regular	ADJ
fbem-1475	150	28	meetings	meeting	NOUN
fbem-1475	150	29	.	.	PUNCT
fbem-1475	151	1	6.3	6.3	NUM
fbem-1475	151	2	.	.	PUNCT
fbem-1475	152	1	perfecting	perfect	VERB
fbem-1475	152	2	the	the	DET
fbem-1475	152	3	content	content	NOUN
fbem-1475	152	4	of	of	ADP
fbem-1475	152	5	accounting	accounting	NOUN
fbem-1475	152	6	information	information	NOUN
fbem-1475	152	7	disclosure	disclosure	NOUN
fbem-1475	152	8	increase	increase	VERB
fbem-1475	152	9	the	the	DET
fbem-1475	152	10	disclosure	disclosure	NOUN
fbem-1475	152	11	of	of	ADP
fbem-1475	152	12	accounting	accounting	NOUN
fbem-1475	152	13	information	information	NOUN
fbem-1475	152	14	of	of	ADP
fbem-1475	152	15	enterprise	enterprise	NOUN
fbem-1475	152	16	annuity	annuity	NOUN
fbem-1475	152	17	with	with	ADP
fbem-1475	152	18	enterprises	enterprise	NOUN
fbem-1475	152	19	as	as	ADP
fbem-1475	152	20	the	the	DET
fbem-1475	152	21	main	main	ADJ
fbem-1475	152	22	body	body	NOUN
fbem-1475	152	23	,	,	PUNCT
fbem-1475	152	24	fully	fully	ADV
fbem-1475	152	25	disclose	disclose	VERB
fbem-1475	152	26	the	the	DET
fbem-1475	152	27	accounting	accounting	NOUN
fbem-1475	152	28	information	information	NOUN
fbem-1475	152	29	of	of	ADP
fbem-1475	152	30	enterprise	enterprise	NOUN
fbem-1475	152	31	annuity	annuity	NOUN
fbem-1475	152	32	,	,	PUNCT
fbem-1475	152	33	increase	increase	VERB
fbem-1475	152	34	the	the	DET
fbem-1475	152	35	intensity	intensity	NOUN
fbem-1475	152	36	of	of	ADP
fbem-1475	152	37	information	information	NOUN
fbem-1475	152	38	disclosure	disclosure	NOUN
fbem-1475	152	39	,	,	PUNCT
fbem-1475	152	40	increase	increase	VERB
fbem-1475	152	41	the	the	DET
fbem-1475	152	42	information	information	NOUN
fbem-1475	152	43	of	of	ADP
fbem-1475	152	44	capital	capital	NOUN
fbem-1475	152	45	flow	flow	NOUN
fbem-1475	152	46	such	such	ADJ
fbem-1475	152	47	as	as	ADP
fbem-1475	152	48	unpaid	unpaid	ADJ
fbem-1475	152	49	and	and	CCONJ
fbem-1475	152	50	prepaid	prepaid	ADJ
fbem-1475	152	51	funds	fund	NOUN
fbem-1475	152	52	in	in	ADP
fbem-1475	152	53	the	the	DET
fbem-1475	152	54	current	current	ADJ
fbem-1475	152	55	period	period	NOUN
fbem-1475	152	56	,	,	PUNCT
fbem-1475	152	57	improve	improve	VERB
fbem-1475	152	58	and	and	CCONJ
fbem-1475	152	59	update	update	VERB
fbem-1475	152	60	the	the	DET
fbem-1475	152	61	balance	balance	NOUN
fbem-1475	152	62	sheet	sheet	NOUN
fbem-1475	152	63	,	,	PUNCT
fbem-1475	152	64	net	net	ADJ
fbem-1475	152	65	assets	asset	NOUN
fbem-1475	152	66	flow	flow	NOUN
fbem-1475	152	67	table	table	NOUN
fbem-1475	152	68	and	and	CCONJ
fbem-1475	152	69	notes	note	NOUN
fbem-1475	152	70	in	in	ADP
fbem-1475	152	71	time	time	NOUN
fbem-1475	152	72	.	.	PUNCT
fbem-1475	153	1	for	for	ADP
fbem-1475	153	2	different	different	ADJ
fbem-1475	153	3	regions	region	NOUN
fbem-1475	153	4	,	,	PUNCT
fbem-1475	153	5	different	different	ADJ
fbem-1475	153	6	industries	industry	NOUN
fbem-1475	153	7	should	should	AUX
fbem-1475	153	8	appropriately	appropriately	ADV
fbem-1475	153	9	modify	modify	VERB
fbem-1475	153	10	the	the	DET
fbem-1475	153	11	content	content	NOUN
fbem-1475	153	12	of	of	ADP
fbem-1475	153	13	the	the	DET
fbem-1475	153	14	disclosure	disclosure	NOUN
fbem-1475	153	15	information	information	NOUN
fbem-1475	153	16	,	,	PUNCT
fbem-1475	153	17	not	not	PART
fbem-1475	153	18	overly	overly	ADV
fbem-1475	153	19	rigid	rigid	ADJ
fbem-1475	153	20	.	.	PUNCT
fbem-1475	154	1	6.4	6.4	NUM
fbem-1475	154	2	.	.	PUNCT
fbem-1475	155	1	strengthen	strengthen	VERB
fbem-1475	155	2	supervision	supervision	NOUN
fbem-1475	155	3	and	and	CCONJ
fbem-1475	155	4	improve	improve	VERB
fbem-1475	155	5	the	the	DET
fbem-1475	155	6	regulatory	regulatory	ADJ
fbem-1475	155	7	system	system	NOUN
fbem-1475	155	8	the	the	DET
fbem-1475	155	9	government	government	NOUN
fbem-1475	155	10	should	should	AUX
fbem-1475	155	11	strengthen	strengthen	VERB
fbem-1475	155	12	the	the	DET
fbem-1475	155	13	supervision	supervision	NOUN
fbem-1475	155	14	of	of	ADP
fbem-1475	155	15	enterprise	enterprise	NOUN
fbem-1475	155	16	annuity	annuity	NOUN
fbem-1475	155	17	accounting	accounting	NOUN
fbem-1475	155	18	information	information	NOUN
fbem-1475	155	19	disclosure	disclosure	NOUN
fbem-1475	155	20	,	,	PUNCT
fbem-1475	155	21	improve	improve	VERB
fbem-1475	155	22	the	the	DET
fbem-1475	155	23	regulatory	regulatory	ADJ
fbem-1475	155	24	system	system	NOUN
fbem-1475	155	25	,	,	PUNCT
fbem-1475	155	26	set	set	VERB
fbem-1475	155	27	up	up	ADP
fbem-1475	155	28	a	a	DET
fbem-1475	155	29	complete	complete	ADJ
fbem-1475	155	30	regulatory	regulatory	ADJ
fbem-1475	155	31	authorities	authority	NOUN
fbem-1475	155	32	;	;	PUNCT
fbem-1475	155	33	strengthen	strengthen	VERB
fbem-1475	155	34	internal	internal	ADJ
fbem-1475	155	35	supervision	supervision	NOUN
fbem-1475	155	36	of	of	ADP
fbem-1475	155	37	enterprises	enterprise	NOUN
fbem-1475	155	38	and	and	CCONJ
fbem-1475	155	39	strengthen	strengthen	VERB
fbem-1475	155	40	mutual	mutual	ADJ
fbem-1475	155	41	checks	check	NOUN
fbem-1475	155	42	and	and	CCONJ
fbem-1475	155	43	balances	balance	NOUN
fbem-1475	155	44	within	within	ADP
fbem-1475	155	45	the	the	DET
fbem-1475	155	46	corporate	corporate	ADJ
fbem-1475	155	47	pension	pension	NOUN
fbem-1475	155	48	governance	governance	NOUN
fbem-1475	155	49	structure	structure	NOUN
fbem-1475	155	50	.	.	PUNCT
fbem-1475	156	1	relevant	relevant	ADJ
fbem-1475	156	2	audit	audit	NOUN
fbem-1475	156	3	institutions	institution	NOUN
fbem-1475	156	4	can	can	AUX
fbem-1475	156	5	be	be	AUX
fbem-1475	156	6	allowed	allow	VERB
fbem-1475	156	7	to	to	PART
fbem-1475	156	8	forcefully	forcefully	ADV
fbem-1475	156	9	audit	audit	VERB
fbem-1475	156	10	china	china	PROPN
fbem-1475	156	11	's	's	PART
fbem-1475	156	12	enterprise	enterprise	NOUN
fbem-1475	156	13	legal	legal	ADJ
fbem-1475	156	14	person	person	NOUN
fbem-1475	156	15	annuity	annuity	NOUN
fbem-1475	156	16	report	report	NOUN
fbem-1475	156	17	,	,	PUNCT
fbem-1475	156	18	and	and	CCONJ
fbem-1475	156	19	audit	audit	VERB
fbem-1475	156	20	the	the	DET
fbem-1475	156	21	accounting	accounting	NOUN
fbem-1475	156	22	information	information	NOUN
fbem-1475	156	23	of	of	ADP
fbem-1475	156	24	enterprise	enterprise	NOUN
fbem-1475	156	25	annuity	annuity	NOUN
fbem-1475	156	26	according	accord	VERB
fbem-1475	156	27	to	to	ADP
fbem-1475	156	28	the	the	DET
fbem-1475	156	29	corresponding	corresponding	ADJ
fbem-1475	156	30	audit	audit	NOUN
fbem-1475	156	31	regulations	regulation	NOUN
fbem-1475	156	32	and	and	CCONJ
fbem-1475	156	33	audit	audit	NOUN
fbem-1475	156	34	standards	standard	NOUN
fbem-1475	156	35	.	.	PUNCT
fbem-1475	157	1	7	7	X
fbem-1475	157	2	.	.	X
fbem-1475	157	3	conclusion	conclusion	VERB
fbem-1475	157	4	the	the	DET
fbem-1475	157	5	development	development	NOUN
fbem-1475	157	6	of	of	ADP
fbem-1475	157	7	china	china	PROPN
fbem-1475	157	8	's	's	PART
fbem-1475	157	9	enterprise	enterprise	NOUN
fbem-1475	157	10	annuity	annuity	NOUN
fbem-1475	157	11	accounting	accounting	NOUN
fbem-1475	157	12	information	information	NOUN
fbem-1475	157	13	disclosure	disclosure	NOUN
fbem-1475	157	14	system	system	NOUN
fbem-1475	157	15	is	be	AUX
fbem-1475	157	16	imperative	imperative	ADJ
fbem-1475	157	17	,	,	PUNCT
fbem-1475	157	18	but	but	CCONJ
fbem-1475	157	19	it	it	PRON
fbem-1475	157	20	still	still	ADV
fbem-1475	157	21	faces	face	VERB
fbem-1475	157	22	great	great	ADJ
fbem-1475	157	23	challenges	challenge	NOUN
fbem-1475	157	24	.	.	PUNCT
fbem-1475	158	1	these	these	DET
fbem-1475	158	2	challenges	challenge	NOUN
fbem-1475	158	3	include	include	VERB
fbem-1475	158	4	legal	legal	ADJ
fbem-1475	158	5	system	system	NOUN
fbem-1475	158	6	,	,	PUNCT
fbem-1475	158	7	platform	platform	NOUN
fbem-1475	158	8	construction	construction	NOUN
fbem-1475	158	9	,	,	PUNCT
fbem-1475	158	10	information	information	NOUN
fbem-1475	158	11	system	system	NOUN
fbem-1475	158	12	and	and	CCONJ
fbem-1475	158	13	regulatory	regulatory	ADJ
fbem-1475	158	14	system	system	NOUN
fbem-1475	158	15	.	.	PUNCT
fbem-1475	159	1	acknowledgment	acknowledgment	NOUN
fbem-1475	159	2	this	this	DET
fbem-1475	159	3	work	work	NOUN
fbem-1475	159	4	was	be	AUX
fbem-1475	159	5	supported	support	VERB
fbem-1475	159	6	in	in	ADP
fbem-1475	159	7	part	part	NOUN
fbem-1475	159	8	by	by	ADP
fbem-1475	159	9	the	the	DET
fbem-1475	159	10	2022	2022	NUM
fbem-1475	159	11	hebei	hebei	PROPN
fbem-1475	159	12	province	province	PROPN
fbem-1475	159	13	accounting	accounting	PROPN
fbem-1475	159	14	research	research	NOUN
fbem-1475	159	15	project	project	NOUN
fbem-1475	159	16	,	,	PUNCT
fbem-1475	159	17	project	project	NOUN
fbem-1475	159	18	name	name	NOUN
fbem-1475	159	19	:	:	PUNCT
fbem-1475	159	20	research	research	NOUN
fbem-1475	159	21	on	on	ADP
fbem-1475	159	22	china	china	PROPN
fbem-1475	159	23	's	's	PART
fbem-1475	159	24	enterprise	enterprise	NOUN
fbem-1475	159	25	annuity	annuity	NOUN
fbem-1475	159	26	accounting	accounting	NOUN
fbem-1475	159	27	information	information	NOUN
fbem-1475	159	28	disclosure	disclosure	NOUN
fbem-1475	159	29	system	system	NOUN
fbem-1475	159	30	.	.	PUNCT
fbem-1475	160	1	references	reference	NOUN
fbem-1475	160	2	[	[	X
fbem-1475	160	3	1	1	X
fbem-1475	160	4	]	]	X
fbem-1475	160	5	yang	yang	PROPN
fbem-1475	160	6	ni	ni	PROPN
fbem-1475	160	7	,	,	PUNCT
fbem-1475	160	8	li	li	PROPN
fbem-1475	160	9	yumei	yumei	PROPN
fbem-1475	160	10	.	.	PUNCT
fbem-1475	161	1	research	research	NOUN
fbem-1475	161	2	on	on	ADP
fbem-1475	161	3	the	the	DET
fbem-1475	161	4	sustainable	sustainable	ADJ
fbem-1475	161	5	development	development	NOUN
fbem-1475	161	6	of	of	ADP
fbem-1475	161	7	enterprise	enterprise	NOUN
fbem-1475	161	8	annuity	annuity	NOUN
fbem-1475	161	9	in	in	ADP
fbem-1475	161	10	china	china	PROPN
fbem-1475	161	11	under	under	ADP
fbem-1475	161	12	the	the	DET
fbem-1475	161	13	background	background	NOUN
fbem-1475	161	14	of	of	ADP
fbem-1475	161	15	deep	deep	ADJ
fbem-1475	161	16	aging	aging	NOUN
fbem-1475	161	17	[	[	X
fbem-1475	161	18	j	j	X
fbem-1475	161	19	]	]	X
fbem-1475	161	20	.	.	PUNCT
fbem-1475	162	1	financial	financial	ADJ
fbem-1475	162	2	theory	theory	NOUN
fbem-1475	162	3	and	and	CCONJ
fbem-1475	162	4	practice	practice	NOUN
fbem-1475	162	5	,	,	PUNCT
fbem-1475	162	6	2022	2022	NUM
fbem-1475	162	7	(	(	PUNCT
fbem-1475	162	8	08	08	NUM
fbem-1475	162	9	)	)	PUNCT
fbem-1475	162	10	:	:	PUNCT
fbem-1475	163	1	101	101	NUM
fbem-1475	163	2	-	-	SYM
fbem-1475	163	3	110	110	NUM
fbem-1475	163	4	.	.	PUNCT
fbem-1475	164	1	[	[	X
fbem-1475	164	2	2	2	NUM
fbem-1475	164	3	]	]	PUNCT
fbem-1475	164	4	marjolein	marjolein	ADJ
fbem-1475	164	5	denys	denys	PROPN
fbem-1475	164	6	,	,	PUNCT
fbem-1475	164	7	david	david	PROPN
fbem-1475	164	8	pratt	pratt	PROPN
fbem-1475	164	9	.	.	PUNCT
fbem-1475	165	1	yves	yve	NOUN
fbem-1475	165	2	stevens	steven	VERB
fbem-1475	165	3	a	a	DET
fbem-1475	165	4	comparative	comparative	ADJ
fbem-1475	165	5	analysis	analysis	NOUN
fbem-1475	165	6	of	of	ADP
fbem-1475	165	7	the	the	DET
fbem-1475	165	8	information	information	NOUN
fbem-1475	165	9	duties	duty	NOUN
fbem-1475	165	10	in	in	ADP
fbem-1475	165	11	belgian	belgian	ADJ
fbem-1475	165	12	and	and	CCONJ
fbem-1475	165	13	american	american	ADJ
fbem-1475	165	14	occupational	occupational	PROPN
fbem-1475	165	15	pensions[j	pensions[j	PROPN
fbem-1475	165	16	]	]	X
fbem-1475	165	17	.	.	PUNCT
fbem-1475	166	1	european	european	PROPN
fbem-1475	166	2	journal	journal	PROPN
fbem-1475	166	3	of	of	ADP
fbem-1475	166	4	social	social	ADJ
fbem-1475	166	5	security	security	NOUN
fbem-1475	166	6	,	,	PUNCT
fbem-1475	166	7	2020	2020	NUM
fbem-1475	166	8	-	-	SYM
fbem-1475	166	9	03	03	NUM
fbem-1475	166	10	-	-	PUNCT
fbem-1475	166	11	10	10	NUM
fbem-1475	166	12	.	.	PUNCT
fbem-1475	167	1	[	[	X
fbem-1475	167	2	3	3	NUM
fbem-1475	167	3	]	]	X
fbem-1475	167	4	rahul	rahul	PROPN
fbem-1475	167	5	verma;priti	verma;priti	PROPN
fbem-1475	167	6	verma	verma	PROPN
fbem-1475	167	7	behavioral	behavioral	ADJ
fbem-1475	167	8	biases	bias	NOUN
fbem-1475	167	9	and	and	CCONJ
fbem-1475	167	10	retirement	retirement	NOUN
fbem-1475	167	11	assets	asset	NOUN
fbem-1475	167	12	allocation	allocation	NOUN
fbem-1475	167	13	of	of	ADP
fbem-1475	167	14	corporate	corporate	ADJ
fbem-1475	167	15	pension	pension	NOUN
fbem-1475	167	16	plans	plan	NOUN
fbem-1475	168	1	[	[	X
fbem-1475	168	2	j	j	X
fbem-1475	168	3	]	]	X
fbem-1475	168	4	.	.	PUNCT
fbem-1475	169	1	review	review	NOUN
fbem-1475	169	2	of	of	ADP
fbem-1475	169	3	behavioral	behavioral	ADJ
fbem-1475	169	4	finance	finance	NOUN
fbem-1475	169	5	,	,	PUNCT
fbem-1475	169	6	2018	2018	NUM
fbem-1475	169	7	-	-	SYM
fbem-1475	169	8	11	11	NUM
fbem-1475	169	9	-	-	SYM
fbem-1475	169	10	12	12	NUM
fbem-1475	169	11	.	.	PUNCT
fbem-1475	170	1	[	[	X
fbem-1475	170	2	4	4	X
fbem-1475	170	3	]	]	PUNCT
fbem-1475	170	4	xiaozheng	xiaozheng	PROPN
fbem-1475	170	5	cao	cao	PROPN
fbem-1475	170	6	.	.	PUNCT
fbem-1475	171	1	research	research	NOUN
fbem-1475	171	2	on	on	ADP
fbem-1475	171	3	optimal	optimal	ADJ
fbem-1475	171	4	investment	investment	NOUN
fbem-1475	171	5	portfolio	portfolio	NOUN
fbem-1475	171	6	of	of	ADP
fbem-1475	171	7	enterprise	enterprise	NOUN
fbem-1475	171	8	annuity	annuity	NOUN
fbem-1475	171	9	under	under	ADP
fbem-1475	171	10	investment	investment	NOUN
fbem-1475	171	11	constraints[j	constraints[j	PROPN
fbem-1475	171	12	]	]	PUNCT
fbem-1475	171	13	.	.	PUNCT
fbem-1475	172	1	american	american	PROPN
fbem-1475	172	2	journal	journal	PROPN
fbem-1475	172	3	of	of	ADP
fbem-1475	172	4	industrial	industrial	ADJ
fbem-1475	172	5	and	and	CCONJ
fbem-1475	172	6	business	business	NOUN
fbem-1475	172	7	management	management	NOUN
fbem-1475	172	8	,	,	PUNCT
fbem-1475	172	9	2018	2018	NUM
fbem-1475	172	10	-	-	SYM
fbem-1475	172	11	01	01	NUM
fbem-1475	172	12	-	-	PUNCT
fbem-1475	172	13	15	15	NUM
fbem-1475	172	14	.	.	PUNCT
fbem-1475	173	1	[	[	X
fbem-1475	173	2	5	5	NUM
fbem-1475	173	3	]	]	PUNCT
fbem-1475	173	4	shingo	shingo	PROPN
fbem-1475	173	5	goto	goto	PROPN
fbem-1475	173	6	.	.	PUNCT
fbem-1475	174	1	noriyoshi	noriyoshi	PROPN
fbem-1475	174	2	yanase	yanase	NOUN
fbem-1475	175	1	the	the	DET
fbem-1475	175	2	information	information	NOUN
fbem-1475	175	3	content	content	NOUN
fbem-1475	175	4	of	of	ADP
fbem-1475	175	5	corporate	corporate	ADJ
fbem-1475	175	6	pension	pension	NOUN
fbem-1475	175	7	funding	funding	NOUN
fbem-1475	175	8	status	status	NOUN
fbem-1475	175	9	in	in	ADP
fbem-1475	175	10	japan[j	japan[j	PROPN
fbem-1475	175	11	]	]	PUNCT
fbem-1475	175	12	.	.	PUNCT
fbem-1475	176	1	journal	journal	PROPN
fbem-1475	176	2	of	of	ADP
fbem-1475	176	3	business	business	NOUN
fbem-1475	176	4	finance	finance	PROPN
fbem-1475	176	5	&	&	CCONJ
fbem-1475	176	6	accounting	accounting	PROPN
fbem-1475	176	7	,	,	PUNCT
fbem-1475	176	8	2016	2016	NUM
fbem-1475	176	9	-	-	SYM
fbem-1475	176	10	07	07	NUM
fbem-1475	176	11	-	-	PUNCT
fbem-1475	176	12	15	15	NUM
fbem-1475	176	13	.	.	PUNCT
fbem-1475	177	1	[	[	X
fbem-1475	177	2	6	6	NUM
fbem-1475	177	3	]	]	PUNCT
fbem-1475	177	4	andrea	andrea	PROPN
fbem-1475	177	5	lippi	lippi	PROPN
fbem-1475	177	6	switch	switch	PROPN
fbem-1475	177	7	-	-	PUNCT
fbem-1475	177	8	out	out	NOUN
fbem-1475	177	9	and	and	CCONJ
fbem-1475	177	10	switch	switch	VERB
fbem-1475	177	11	-	-	PUNCT
fbem-1475	177	12	in	in	ADP
fbem-1475	177	13	:	:	PUNCT
fbem-1475	177	14	what	what	PRON
fbem-1475	177	15	motivates	motivate	VERB
fbem-1475	177	16	the	the	DET
fbem-1475	177	17	decision	decision	NOUN
fbem-1475	177	18	makers	maker	NOUN
fbem-1475	177	19	in	in	ADP
fbem-1475	177	20	italian	italian	ADJ
fbem-1475	177	21	occupational	occupational	ADJ
fbem-1475	177	22	pension	pension	NOUN
fbem-1475	177	23	funds[j	funds[j	NOUN
fbem-1475	177	24	]	]	PUNCT
fbem-1475	177	25	.	.	PUNCT
fbem-1475	178	1	journal	journal	PROPN
fbem-1475	178	2	of	of	ADP
fbem-1475	178	3	governance	governance	NOUN
fbem-1475	178	4	and	and	CCONJ
fbem-1475	178	5	regulation	regulation	NOUN
fbem-1475	178	6	,	,	PUNCT
fbem-1475	178	7	2016	2016	NUM
fbem-1475	178	8	-	-	SYM
fbem-1475	178	9	07	07	NUM
fbem-1475	178	10	-	-	PUNCT
fbem-1475	178	11	30	30	NUM
fbem-1475	178	12	.	.	PUNCT
fbem-1475	179	1	[	[	X
fbem-1475	179	2	7	7	X
fbem-1475	179	3	]	]	X
fbem-1475	179	4	jia	jia	PROPN
fbem-1475	179	5	li	li	PROPN
fbem-1475	179	6	,	,	PUNCT
fbem-1475	179	7	li	li	PROPN
fbem-1475	179	8	bo	bo	PROPN
fbem-1475	179	9	.	.	PUNCT
fbem-1475	180	1	enterprise	enterprise	NOUN
fbem-1475	180	2	annuity	annuity	NOUN
fbem-1475	180	3	information	information	NOUN
fbem-1475	180	4	disclosure	disclosure	NOUN
fbem-1475	180	5	discussion	discussion	NOUN
fbem-1475	181	1	[	[	X
fbem-1475	181	2	d	d	X
fbem-1475	181	3	]	]	X
fbem-1475	181	4	.	.	PUNCT
fbem-1475	182	1	beijing	beijing	PROPN
fbem-1475	182	2	renmin	renmin	PROPN
fbem-1475	182	3	university	university	PROPN
fbem-1475	182	4	of	of	ADP
fbem-1475	182	5	china	china	PROPN
fbem-1475	182	6	,	,	PUNCT
fbem-1475	182	7	2005	2005	NUM
fbem-1475	182	8	.	.	PUNCT
fbem-1475	183	1	[	[	X
fbem-1475	183	2	8	8	NUM
fbem-1475	183	3	]	]	PUNCT
fbem-1475	183	4	employee	employee	NOUN
fbem-1475	183	5	pension	pension	NOUN
fbem-1475	183	6	information	information	NOUN
fbem-1475	183	7	disclosure	disclosure	NOUN
fbem-1475	183	8	of	of	ADP
fbem-1475	183	9	jiali	jiali	ADJ
fbem-1475	183	10	listed	list	VERB
fbem-1475	183	11	company	company	NOUN
fbem-1475	184	1	[	[	X
fbem-1475	184	2	r	r	X
fbem-1475	184	3	]	]	PUNCT
fbem-1475	184	4	.	.	PUNCT
fbem-1475	185	1	beijing	beijing	PROPN
fbem-1475	185	2	cctv	cctv	PROPN
fbem-1475	185	3	financial	financial	PROPN
fbem-1475	185	4	office	office	PROPN
fbem-1475	185	5	,	,	PUNCT
fbem-1475	185	6	2006	2006	NUM
fbem-1475	185	7	.	.	PUNCT
fbem-1475	186	1	[	[	X
fbem-1475	186	2	9	9	NUM
fbem-1475	186	3	]	]	PUNCT
fbem-1475	186	4	information	information	NOUN
fbem-1475	186	5	disclosure	disclosure	NOUN
fbem-1475	186	6	of	of	ADP
fbem-1475	186	7	ao	ao	PROPN
fbem-1475	186	8	jianmei	jianmei	PROPN
fbem-1475	186	9	's	's	PART
fbem-1475	186	10	enterprise	enterprise	NOUN
fbem-1475	186	11	annuity	annuity	NOUN
fbem-1475	186	12	[	[	X
fbem-1475	186	13	n	n	X
fbem-1475	186	14	]	]	PUNCT
fbem-1475	186	15	.	.	PUNCT
fbem-1475	187	1	journal	journal	PROPN
fbem-1475	187	2	of	of	ADP
fbem-1475	187	3	sun	sun	PROPN
fbem-1475	187	4	yat	yat	PROPN
fbem-1475	187	5	-	-	PUNCT
fbem-1475	187	6	sen	sen	PROPN
fbem-1475	187	7	university	university	PROPN
fbem-1475	187	8	,	,	PUNCT
fbem-1475	187	9	2007	2007	NUM
fbem-1475	187	10	(	(	PUNCT
fbem-1475	187	11	12	12	NUM
fbem-1475	187	12	)	)	PUNCT
fbem-1475	187	13	.	.	PUNCT
fbem-1475	188	1	[	[	X
fbem-1475	188	2	10	10	NUM
fbem-1475	188	3	]	]	X
fbem-1475	188	4	wang	wang	PROPN
fbem-1475	188	5	lu	lu	PROPN
fbem-1475	188	6	.	.	PUNCT
fbem-1475	189	1	china	china	PROPN
fbem-1475	189	2	enterprise	enterprise	PROPN
fbem-1475	189	3	annuity	annuity	NOUN
fbem-1475	189	4	plan	plan	NOUN
fbem-1475	189	5	accounting	accounting	NOUN
fbem-1475	189	6	disclosure	disclosure	NOUN
fbem-1475	189	7	research	research	NOUN
fbem-1475	189	8	[	[	X
fbem-1475	189	9	n	n	X
fbem-1475	189	10	]	]	PUNCT
fbem-1475	189	11	.	.	PUNCT
fbem-1475	190	1	accounting	accounting	NOUN
fbem-1475	190	2	newsletter	newsletter	NOUN
fbem-1475	190	3	,	,	PUNCT
fbem-1475	190	4	2010	2010	NUM
fbem-1475	190	5	(	(	PUNCT
fbem-1475	190	6	21	21	NUM
fbem-1475	190	7	)	)	PUNCT
fbem-1475	190	8	.	.	PUNCT
fbem-1475	191	1	[	[	X
fbem-1475	191	2	11	11	NUM
fbem-1475	191	3	]	]	X
fbem-1475	191	4	li	li	PROPN
fbem-1475	191	5	jing	jing	PROPN
fbem-1475	191	6	.	.	PUNCT
fbem-1475	192	1	china	china	PROPN
fbem-1475	192	2	enterprise	enterprise	PROPN
fbem-1475	192	3	annuity	annuity	NOUN
fbem-1475	192	4	accounting	accounting	NOUN
fbem-1475	192	5	information	information	NOUN
fbem-1475	192	6	disclosure	disclosure	NOUN
fbem-1475	192	7	status	status	NOUN
fbem-1475	192	8	and	and	CCONJ
fbem-1475	192	9	improvement	improvement	NOUN
fbem-1475	192	10	suggestions	suggestion	NOUN
fbem-1475	192	11	[	[	X
fbem-1475	192	12	n.	n.	X
fbem-1475	192	13	]	]	X
fbem-1475	192	14	ningde	ningde	PROPN
fbem-1475	192	15	normal	normal	ADJ
fbem-1475	192	16	university	university	NOUN
fbem-1475	192	17	,	,	PUNCT
fbem-1475	192	18	2014	2014	NUM
fbem-1475	192	19	(	(	PUNCT
fbem-1475	192	20	04	04	NUM
fbem-1475	192	21	)	)	PUNCT
fbem-1475	192	22	.	.	PUNCT
fbem-1475	193	1	[	[	X
fbem-1475	193	2	12	12	NUM
fbem-1475	193	3	]	]	PUNCT
fbem-1475	193	4	research	research	NOUN
fbem-1475	193	5	on	on	ADP
fbem-1475	193	6	risk	risk	NOUN
fbem-1475	193	7	and	and	CCONJ
fbem-1475	193	8	supervision	supervision	NOUN
fbem-1475	193	9	of	of	ADP
fbem-1475	193	10	liu	liu	PROPN
fbem-1475	193	11	heng	heng	PROPN
fbem-1475	193	12	enterprise	enterprise	PROPN
fbem-1475	193	13	annuity	annuity	NOUN
fbem-1475	193	14	operation	operation	NOUN
fbem-1475	194	1	[	[	X
fbem-1475	194	2	d	d	X
fbem-1475	194	3	]	]	X
fbem-1475	194	4	.	.	PUNCT
fbem-1475	195	1	guangxi	guangxi	PROPN
fbem-1475	195	2	guilin	guilin	PROPN
fbem-1475	195	3	university	university	PROPN
fbem-1475	195	4	of	of	ADP
fbem-1475	195	5	electronic	electronic	ADJ
fbem-1475	195	6	technology	technology	NOUN
fbem-1475	195	7	,	,	PUNCT
fbem-1475	195	8	2018	2018	NUM
fbem-1475	195	9	.	.	PUNCT
fbem-1475	196	1	[	[	X
fbem-1475	196	2	13	13	NUM
fbem-1475	196	3	]	]	SYM
fbem-1475	196	4	research	research	NOUN
fbem-1475	196	5	on	on	ADP
fbem-1475	196	6	the	the	DET
fbem-1475	196	7	development	development	NOUN
fbem-1475	196	8	and	and	CCONJ
fbem-1475	196	9	promotion	promotion	NOUN
fbem-1475	196	10	strategy	strategy	NOUN
fbem-1475	196	11	of	of	ADP
fbem-1475	196	12	enterprise	enterprise	NOUN
fbem-1475	196	13	annuity	annuity	NOUN
fbem-1475	196	14	in	in	ADP
fbem-1475	196	15	china	china	PROPN
fbem-1475	197	1	[	[	X
fbem-1475	197	2	d	d	X
fbem-1475	197	3	]	]	X
fbem-1475	197	4	.	.	PUNCT
fbem-1475	198	1	shandong	shandong	PROPN
fbem-1475	198	2	normal	normal	PROPN
fbem-1475	198	3	university	university	NOUN
fbem-1475	198	4	,	,	PUNCT
fbem-1475	198	5	2020	2020	NUM
fbem-1475	198	6	.	.	PUNCT
fbem-1475	199	1	[	[	X
fbem-1475	199	2	14	14	NUM
fbem-1475	199	3	]	]	X
fbem-1475	199	4	yang	yang	PROPN
fbem-1475	199	5	jinghai	jinghai	PROPN
fbem-1475	199	6	.	.	PUNCT
fbem-1475	200	1	suggestions	suggestion	NOUN
fbem-1475	200	2	for	for	ADP
fbem-1475	200	3	improving	improve	VERB
fbem-1475	200	4	the	the	DET
fbem-1475	200	5	accounting	accounting	NOUN
fbem-1475	200	6	information	information	NOUN
fbem-1475	200	7	disclosure	disclosure	NOUN
fbem-1475	200	8	system	system	NOUN
fbem-1475	200	9	of	of	ADP
fbem-1475	200	10	enterprise	enterprise	NOUN
fbem-1475	200	11	annuity	annuity	NOUN
fbem-1475	200	12	in	in	ADP
fbem-1475	200	13	china	china	PROPN
fbem-1475	201	1	[	[	X
fbem-1475	201	2	j].friends	j].friend	NOUN
fbem-1475	201	3	of	of	ADP
fbem-1475	201	4	accounting	accounting	NOUN
fbem-1475	201	5	(	(	PUNCT
fbem-1475	201	6	first	first	ADJ
fbem-1475	201	7	issue	issue	NOUN
fbem-1475	201	8	)	)	PUNCT
fbem-1475	201	9	,	,	PUNCT
fbem-1475	201	10	2009	2009	NUM
fbem-1475	201	11	(	(	PUNCT
fbem-1475	201	12	07	07	NUM
fbem-1475	201	13	)	)	PUNCT
fbem-1475	201	14	:	:	PUNCT
fbem-1475	201	15	103	103	NUM
fbem-1475	201	16	-	-	SYM
fbem-1475	201	17	104	104	NUM
fbem-1475	201	18	.	.	PUNCT