Business fund is equivalent to capital reserve; Special fund is equivalent to surplus reserve; Business balance and operating balance are equivalent to this year's profit; The distribution of non-financial subsidy balance is equivalent to profit distribution.

Therefore, except for business balance and operating balance, other totals are equivalent to the owner's equity of the enterprise. There is no balance at the end of the year because the business balance and business balance have to be carried forward to the distribution of non-financial subsidy balance; At the end of the year, "special fund" was extracted from "balance distribution of non-financial subsidies" and the rest was transferred to "public fund". After the end of the year, the "non-financial subsidy balance distribution" subject has no balance.