Legal basis: Article 13 of the Interim Measures for Risk Management of Financing Guarantee Institutions for Small and Medium-sized Enterprises stipulates that the guarantee institutions shall withdraw the unearned liability reserve at 50% of the guarantee fee of the current year; According to a certain proportion of the balance of guarantee liability at the end of the current year and the profit after income tax, which does not exceed 1%, the risk reserve is drawn for guarantee payment. After the accumulated risk reserve reaches 10% of the guarantee liability balance, the difference shall be withdrawn. Article 14 of the Interim Measures for Risk Management of Financing Guarantee Institutions for Small and Medium-sized Enterprises stipulates that guarantee institutions must follow the principles of safety, liquidity and efficiency when using funds. After the establishment of a guarantee institution, it shall withdraw the deposit according to 10% of its registered capital and deposit it in the bank designated by the competent financial department. No institution may use it except for paying off debts when the guarantee institution liquidates. The risk reserve drawn by the guarantee institution must be deposited in a special bank account. Not less than 80% of other monetary funds can be used for bank deposits, as well as buying and selling government bonds, financial bonds and national key enterprise bonds; The portion not higher than 20% can be used for buying and selling securities investment funds with the approval of the competent financial department.