Article 31 Net assets refer to the balance of trade union assets after deducting liabilities. Including fixed funds, funds occupied by projects under construction, investment funds, special funds, reserve funds and balances.

Article 32 Fixed funds refer to the funds occupied by fixed assets of trade unions. Fixed funds shall be accounted for according to the actual amount incurred.

The funds occupied by the construction in progress refer to the accumulated funds occupied by the trade union before the completion of the construction in progress. The funds occupied by the project under construction shall be accounted for according to the actual amount, and transferred to the fixed fund after the project is completed.

Thirty-third investment funds refer to the funds occupied by trade unions for foreign investment. Investment funds shall be accounted for according to the actual amount.

Thirty-fourth special funds refer to funds with special purposes that are extracted and used by trade unions according to regulations. Including income retention fund, financial special fund and trade union cadre rights protection fund.

When the special fund is withdrawn, it shall be included in the current expenditure according to the actual withdrawal amount; When using special funds, the balance of special funds should be reduced according to the actual expenditure; The unused balance of the special fund can be carried forward to the next year.

Thirty-fifth reserve fund refers to the reserve fund drawn by the trade union at or above the county level according to law and used under special circumstances.

When withdrawing the reserve fund, reduce the balance according to the actual withdrawal amount; When using the reserve fund, the balance of the reserve fund should be reduced according to the actual expenditure; The unused balance of the reserve can be rolled over to the next year.

Thirty-sixth balance refers to the accumulated balance after the income and expenditure of the trade union are offset.