The "current account balance" item reflects the net balance of foreign exchange receipts and payments of foreign-invested enterprises involving foreign currency denominated transactions from its establishment to the end of the reporting period. Current account balance = (sales income of goods, services and intangible assets settled by enterprises in foreign currency+investment income+unilateral current transfer)-(procurement of goods, services and intangible assets settled by enterprises in foreign currency+investment income of foreign investors and foreign exchange investors+total wages of foreigners). These include:

(1) The item of "sales income of commodities, services and intangible assets settled by enterprises in foreign currency" shall be filled out according to the analysis of subjects such as "main business income" and "other business income";

(2) "Investment income" reflects the income allocated by enterprises to overseas investment and foreign exchange investment (including foreign exchange deposits) in various ways; This project should be filled out according to the analysis of "dividends receivable", "investment income" and "financial expenses";

(3) "Unilateral current transfer" project: the borrower of this project reflects the unilateral waiver of creditor's rights and the write-off of bad debts in foreign currency denominated settlement transactions, and the lender of this project reflects the unilateral exemption of creditor's rights in foreign currency denominated settlement transactions or the foreign exchange cash donation to enterprises. The borrower reflects the unilateral abandonment of the creditor's rights of foreign currency denominated settlement transactions and the write-off of bad debts. This item should be filled out according to the analysis of foreign exchange monetary funds, foreign exchange accounts receivable, foreign exchange accounts payable, foreign exchange accounts received in advance and foreign exchange accounts received in advance.

(4) Goods, services and intangible assets procurement items settled by enterprises in foreign currency shall be filled out according to the analysis of material procurement, construction in progress, fixed assets, intangible assets, main business costs, operating expenses and management expenses;

(5) "Investment income of foreign investors and foreign exchange investors at home and abroad" project: reflecting the income of foreign investors and foreign exchange investors' distribution of equity investment in enterprises and the interest income generated by foreign exchange loans; This project should be filled out according to the analysis of dividend payable, interest payable, undistributed profit, financial expenses and other subjects;

(6) The item of "total wages of foreigners" should be filled in according to the analysis of such subjects as "wages payable" and "management expenses".