The unrestricted net assets owned by borrowers and borrowers of Public Offering of Fund and non-current assets funds are mainly the cumulative amount of non-financial subsidy balance after deducting the balance distribution.
Non-current assets are recognized when long-term investment, fixed assets, projects under construction, intangible assets and other non-current assets or related expenses are obtained.
When public funds and non-current assets are transferred to public funds, the subject of "non-financial subsidy distribution" is debited or credited, and the subject is credited or debited.
To obtain long-term equity investment and long-term bond investment with monetary funds, the total amount actually paid (including purchase price and related taxes and fees) is used as the investment cost, and the "long-term investment" subject is debited and credited to "bank deposit" and other subjects; At the same time, according to the amount of investment cost, debit the subject and credit the "non-current assets fund-long-term investment" subject.
Matters that institutions need to adjust the balance of non-financial subsidies in previous years shall be accounted for through this account. Unless otherwise stipulated by the state, such provisions shall prevail.
Debits and lenders of public funds and illiquid assets funds. Accounting institutions in accordance with the provisions of the extraction or establishment of net assets with special purposes, mainly including repair and purchase funds and employee welfare funds.