You didn't say what kind of foundation it is here, whether it is public, private or other social organizations. But one thing should be that the paid-in capital is the same as what you said. You can also borrow: paid-in capital-state invested capital or other capital. Or directly credit the original funds according to the actual account of your accounting entity, and have the right to set up, split and merge accounts according to your own needs according to accounting laws and standards, but use the accounting subjects stipulated by the state uniformly when making external statements.