1, the losses caused by violation of financial laws and regulations refer to the interest expenses and principal losses that have been included and not included in the profits and losses of grain enterprises by misappropriating grain and oil purchase loans to engage in futures, stocks and real estate business and purchasing unproductive fixed assets; Arbitrary allocation of costs and expenses; Fines paid in violation of relevant regulations; And other losses caused by violation of financial laws and regulations.
2. Property loss refers to the net loss of property that has been included in profits and losses and is to be disposed of due to subjective and objective reasons of grain enterprises, including the net loss caused by force majeure and the net loss caused by man-made reasons such as property damage, loss and theft.
3. Expense ledger refers to the expenses that should be amortized but not amortized in the current period by grain enterprises according to the provisions of the financial system, and the expenses that have occurred in the current period and should be included in profits and losses but not included.
4, the local finance did not make up for the losses, refers to the grain enterprises due to the local finance according to the provisions of the burden of subsidies are not in place and did not make up for the related expenses.
5, operating losses, refers to the grain enterprises in the process of operating grain and oil due to market changes, poor management and other reasons caused by the loss.