1. Concept definition: fund statement usually refers to the transfer of assets invested by the fund, such as stocks and bonds, from the fund statement to the balance sheet, while natural statement realizes capital flow by issuing bonds.

2. Risk control: the risk of the fund going out of the table is relatively small, because the assets are still under the control of the fund company. However, if it is natural to borrow or issue bonds, it will face certain market risks.

3. Financial performance: the fund's statements will not affect the company's financial situation, but natural statements will affect the company's financial indicators such as debt ratio and cash flow.