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Composition, source and use of public institution funds
Public Offering of Fund refers to the unrestricted net assets owned by public institutions, which are divided into general funds and investment funds.

General fund refers to the accumulated surplus funds, which mainly come from two aspects: first, the undistributed balance of the year is transferred; The second is to transfer from the balance formed by the allocated special funds.

Investment fund refers to the fund formed by foreign investment, which mainly comes from two sources: one is to transfer from fixed fund when using fixed assets to invest abroad; Second, when monetary funds, materials and intangible assets are used for foreign investment, they are transferred from the general fund. However, this part of the source did not actually increase Public Offering of Fund, but only converted ordinary funds in Public Offering of Fund into investment funds. When the investment is recovered, the investment fund should be converted into ordinary fund accordingly.

Source of formation: foreign investment transferred from accumulated balance over the years

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