The net assets of institutions are the difference between all assets and all liabilities of institutions. One of the accounting elements of public institutions. Including business funds, fixed funds, special funds, surplus funds, etc. Therefore, the assets of institutions = liabilities+net assets, that is to say, the net assets subject is increased by reducing loans. In the balance sheet, the sub-items under "net assets" are listed as book balances, followed by business funds, fixed funds, special funds, business balances and operating balances.