Other income refers to all kinds of income obtained by institutions except financial subsidy income, superior subsidy income, appropriated funds, business income, fund income and membership fees of subordinate units.
Other income mainly includes the following contents:
1, investment income.
2. Interest income.
3. Loss of income.
4. Rental income of fixed assets.
5. Various miscellaneous income such as liquidated damages.
Investment income, interest income, donation income and fixed assets rental income include:
1. Investment income: the income obtained by institutions investing in other units except affiliated units. But it does not include the income paid by affiliated units.
Investment income usually includes two parts, one is the interest or dividend received during the investment period; The second is the difference between the bid-ask price difference or recovery value and the initial investment value formed when the investment is sold or recovered. When the difference is positive, it is income; Negative time is a loss.
2. Interest income: interest income obtained by public institutions due to bank deposits or capital transactions with other units or enterprises. Excluding the interest income of institutions in various bond investments, such as interest income of national debt and financial bonds, it should be listed as institutional investment income.
3. Loss of donation income: unrestricted property, including in kind or cash, donated by units or individuals outside the institution (including internal employees) for free. The limited use of donated property should be reflected separately in the appropriation.
4. Rental income of fixed assets: rental income obtained by institutions from renting idle fixed assets to other units or groups.
Extended data:
law
Government funds refer to non-tax revenues with specific purposes that are approved by the people's governments at all levels and their subordinate departments in accordance with the prescribed procedures and collected free of charge from specific groups according to law.
There are many kinds of government funds, which are obviously different from general taxes, special types of taxes, fees and benefits. Their basic characteristics are special policies, specific groups to be levied, special legal relevance, non-treatment payment and earmarking.
Although government funds, like similar foreign financial instruments, are all expansionary financial instruments, they have different backgrounds and realistic conditions, which are the product of a considerable degree of anomie in China's financial system and were once abused in fact.
Even in today's increasingly standardized management of government funds, how to effectively regulate and restrain government funds, a special financial revenue and expenditure tool, in order to safeguard the property rights of citizens, legal persons and other organizations is still a central issue worthy of study in the legal system of government funds.
Baidu encyclopedia-government fund