China Securities Regulatory Commission, Guidelines for the Side Pocket Mechanism of Publicly Offered Securities Investment Funds (Draft for Comments)

Applicability: For the purposes of these Guidelines, the term "side pocket mechanism" means a mechanism whereby specific assets in the investment portfolio of a fund are removed from the original account and placed in a dedicated account where they are independently managed.  The original account is known as the main pocket account and the independent account as the side pocket account.