The closing credit balance of the general fund balance reflects the net assets of the special fund balance belonging to the financial departments at all levels. The special fund balance is settled once a year.

At the end of the year, after the financial department balances the fund budget income with the fund budget expenditure, it will be the special fund balance for the year.

The special fund balance for the current year plus the special fund balance at the end of the previous year is the rollover special fund balance at the end of this year.

Calculation method The balance of the special fund is settled once a year.

At the end of the year, after the financial department has reconciled the fund budget income and fund budget expenditure, it will be the special fund balance for the year.

The special fund balance for the current year plus the special fund balance at the end of the previous year is the rollover special fund balance at the end of this year.