Belong to. State-owned assets refer to assets obtained and recognized by the state according to law, or assets formed by the state's investment in enterprises and various forms of investment income, as well as the state's appropriation for administrative institutions. The following assets are defined as state-owned assets:

1. The state capital and state-owned corporate capital formed by the departments and institutions that have the right to invest on behalf of the state to invest in enterprises in cash, in kind, land use rights and intellectual property rights owned by the state;

2 state-owned enterprises use state-owned capital and operating loans to form after-tax profits, which are approved by the state as part of capital increase and the surplus reserve fund, public welfare fund and undistributed profits extracted from after-tax profits are left to enterprises;

3. Net assets accumulated by state-owned enterprises in the name of state-owned enterprises and institutions, all invested with domestic and foreign borrowed funds or all borrowed by other units;

4. Assets formed by state-owned enterprises accepting gifts;

5. After the implementation of the "two regulations", the owner's rights and interests of the employee welfare funds, employee incentive funds and collective welfare facilities purchased and built with the public welfare fund will increase accordingly.

6. In state-owned enterprises, the party, league and trade union organizations occupy the property of the enterprise, except the assets purchased and built by the enterprise with the balance of party dues, tour fees, membership fees and activity funds according to state regulations.

What are union assets?

Trade union assets refer to the economic resources owned or controlled by trade unions that can be measured in money, and are the material basis for the survival and development of trade unions. Trade union assets include trade union assets formed by trade union funds and state-owned assets occupied and used by trade unions, including fixed assets, current assets and intangible assets.

Legal basis:

Interim regulations on the supervision and administration of state-owned assets of enterprises

Article 5

For large-scale state-owned and state-controlled enterprises that are related to the lifeline of the national economy and national security, and for state-owned and state-controlled enterprises in important infrastructure and important natural resources, the State Council performs the responsibilities of investor on behalf of the state. The enterprises that perform the responsibilities of investors in the State Council shall be determined and announced by the State Council.