It should be assets other than fixed assets. From the balance sheet, it specifically includes (1) "cash" items, reflecting the cash on hand of insurance companies. This item should be filled out according to the ending balance of the "cash" subject. (2) The "bank deposit" item reflects all kinds of funds deposited by insurance companies in banks. This item should be filled out according to the ending balance of the subject of "bank deposit". (3) The "short-term investment" project reflects various bonds purchased by insurance companies that can be realized at any time and held for no more than 1 year. This project should be filled out according to the ending balance of the "short-term investment" subject. (4) "Short-term investment impairment provision" reflects the short-term investment impairment provision made by insurance companies for short-term securities investment and fund investment. (5) "Lending funds" project reflects the funds lent by insurance companies according to regulations. This item should be filled out according to the ending balance of the "Lending Funds" subject. (6) The "Insured Pledged Loan" project reflects the pledged loan provided by the life insurance company to the insured according to the regulations. This item should be filled out according to the final balance of the subject of "Insured Pledged Loan". (7) The "interest receivable" item reflects the interest that the insurance company has reached the interest payment date but has not received due to bond investment. This item should be filled out according to the ending balance of the "interest receivable" subject. (8) The "premium receivable" item reflects the insurance premium that the insurance company should charge the insured. This item should be filled out according to the final balance of the "premium receivable" subject. (9) The item "Accounts Receivable from Reinsurance" reflects various accounts receivable due to reinsurance business of insurance companies. This item should be filled out according to the total debit balance at the end of the period in the detailed account of "Reinsurance Business Transactions". (10) The "bad debt provision" item reflects that the insurance company has withdrawn the bad debt provision that has not been written off. This item should be filled out according to the ending balance of the "bad debt provision" subject. (1 1) The item "Prepaid indemnity" reflects the indemnity paid in advance by the insurance company in the process of handling various claims. This item should be filled out according to the ending balance of the account in advance. (12) The item "Deposit of reinsurance reserve" reflects the reinsurance reserve deposited by an insurance company in reinsurance business according to the insurance contract. This item should be filled out according to the ending balance of the reinsurance reserve. (13) The "deposit" item reflects the deposit paid by the insurance company according to the direct underwriting business contract. This item should be filled out according to the ending balance of the deposit account. (14) The item of "buying securities for resale" reflects the amount occupied by the securities that have been bought by the insurance company but have not yet expired for resale. This item should be filled out according to the ending balance of the subject of "buying securities for resale". (15) The item "Other receivables" reflects various receivables and temporary payments of insurance companies except interest receivable, premium receivable and reinsurance business transactions. This item shall be filled in according to the ending balance of other receivables. (16) The item "Materials and Supplies" reflects the actual cost of materials and supplies in stock used by insurance companies in business operation, labor protection and office work. This item should be filled out according to the final balance of the subject "Materials and Materials". (17) The "low-value consumables" project reflects the actual cost of the insurance company's inventory of low-value consumables. This item should be filled out according to the ending balance of the subject of "low-value consumables". (18) The item "prepaid expenses" reflects the expenses that have been paid by the insurance company, but should be borne by this period and subsequent periods respectively, and the amortization period is within 1 year (including 1 year). Organization expenses, fixed assets repair expenses with amortization period exceeding 1 year, rented fixed assets improvement expenses and other expenses with amortization period exceeding 1 year should be reflected in "long-term deferred expenses" and not included in this project. This item should be filled out according to the ending balance of the "prepaid expenses" subject. The part of "long-term deferred expenses" that will expire in 1 year is also reflected in this project. (19) The item of "net loss of current assets to be handled" reflects the net loss after deducting the losses from the current assets found by the insurance company in the inventory of property that has not been approved for resale or other disposal. This project should be filled out according to the final debit balance of the detailed account of "Loss and Overflow of Current Assets to be Processed" under the subject of "Loss and Overflow of Property to be Processed"; For example, the credit balance at the end of the detailed account of "loss and surplus of current assets to be processed" is filled with "-". The net loss of the insurance company's pending fixed assets should be reflected separately in the "net loss of pending fixed assets" project. (20) "Other current assets" reflects the actual cost of other current assets of the insurance company except the above-mentioned current assets. This item should be filled out according to the ending balance of relevant subjects. (2 1) "Long-term bond investment" refers to bonds purchased by insurance companies that cannot be realized or will not be realized at any time within 1 year (excluding 1 year). Among the long-term bond investments, the long-term bond investment due in 1 year should be reflected separately under the current assets category "long-term bond investment due in 1 year". This item shall be filled out according to the ending balance after deducting the amount of long-term bond investment due within 1 year from the subject of "long-term bond investment". (22) The "intangible assets" item reflects the original price of the intangible assets of the insurance company after deducting amortization. This item shall be filled in according to the ending balance of intangible assets. (23) "Long-term deferred expenses" refer to various expenses of an insurance company whose amortization period exceeds 65,438+0 years (excluding 65,438+0 years), such as start-up expenses, fixed assets overhaul expenses, leased fixed assets improvement expenses and other deferred expenses whose amortization period exceeds 65,438+0 years (excluding 65,438+0 years). The part of long-term deferred expenses to be amortized within 1 year (including 1 year) shall be filled under the item of "deferred expenses". This item shall be filled in according to the ending balance after deducting the amortization amount within 1 year (including 1 year) from the long-term deferred expenses. (24) The "capital deposit" item reflects the deposit paid by the insurance company in accordance with the prescribed proportion and used to pay off debts during liquidation. This item should be filled out according to the ending balance of the subject of "capital deposit". (25) "Debt-paying materials" refers to materials received by insurance companies due to debt restructuring, including materials and fixed assets. This project should be filled out according to the final balance of the "debt repayment materials" subject. (26) "Other long-term assets" refers to other long-term assets of an insurance company other than the above-mentioned long-term assets. This item should be filled out according to the ending balance of relevant subjects. (27) The item of "Independent Account Assets" reflects the asset value of the insured's investment. This item should be filled out according to the ending balance of the subject of "Independent Account Assets".

Further reading: How to buy insurance, which is good, and teach you how to avoid these "pits" of insurance.