Housing provident fund loans refer to housing mortgage loans issued by local housing provident fund management centers to on-the-job employees who paid housing provident fund and retired employees who paid housing provident fund during their employment.

Housing accumulation fund refers to the long-term housing savings paid by state organs, state-owned enterprises, urban collective enterprises, foreign-invested enterprises, urban private enterprises and other urban enterprises, institutions and their employees.

The housing provident fund paid by employees and the housing provident fund paid for employees by the unit where employees work are personal savings stored by employees in accordance with the regulations for housing consumption expenditures, which belong to individual employees. When an employee retires, the balance of principal and interest is paid in one lump sum and returned to the employee himself.