The distribution of employee rewards and welfare funds allocated by foreign-invested enterprises from their net profits according to regulations. According to the relevant public information, the reserve fund, enterprise development fund, employee reward and welfare fund withdrawn by enterprises (foreign investors) according to the regulations are debited to the profit distribution-the reserve fund, enterprise development fund, employee reward and welfare fund are withdrawn, and credited to this account (reserve fund, enterprise development fund) and the salary payable to employees. Foreign investment refers to the private direct investment made by foreign companies, enterprises, other economic organizations or individuals in People's Republic of China (PRC) according to the laws of People's Republic of China (PRC).