1. Because of the particularity of deposits or accounts, such accounts or funds are owned by the state or used for specific purposes, or in order to protect the interests of vulnerable groups, laws, regulations or relevant regulations explicitly require that they should not be frozen or deducted.

2. Deposit reserves and reserve funds of financial institutions shall not be frozen and deducted.

3. Social insurance funds shall not be frozen or deducted.

4, the basic living security funds for laid-off workers of state-owned enterprises shall not be frozen or deducted.

5. Treasury funds shall not be frozen or deducted.