Funds earmarked for compensation for losses or compensation arising from the risk mitigation fund business of cooperative banks and cooperative guarantee institutions. Risk mitigation refers to reducing the frequency of losses or the impact of risks through risk control measures. Plus funds refer to funds specially used to compensate cooperative banks and cooperative guarantee institutions for losses or compensation arising from risk mitigation fund business. The function of risk mitigation is to reduce the actual loss when the debt defaults, make up for the lack of debtor's credit and improve the attractiveness of the debt.