These two funds are housing provident fund and enterprise annuity. When an enterprise obtains a loan from a bank, it should rely on its own operating income to repay it at maturity. However, if the operating income of the enterprise is not enough to repay the bank loan, the loan will become a non-performing loan. At this time, banks should take all possible means to recover the principal and interest of non-performing loans, which is collection. Debt settlement relationship is a kind of property legal relationship with distinct property nature. In this sense, the purpose of debt settlement is always related to certain property. However, the complexity of social life also determines the diversity of debt settlement purposes.

"Regulations on the Management of Housing Provident Fund" Article 24 Employees may withdraw the balance of the housing provident fund account under any of the following circumstances: (1) purchasing, building, renovating or overhauling their own houses; (2) retirement; (three) completely lose the ability to work, and terminate the labor relationship with the unit; (4) Having left the country to settle down; (5) Repaying the principal and interest of the house purchase loan; (six) the rent exceeds the prescribed proportion of family wage income. In accordance with the provisions of items (2), (3) and (4) of the preceding paragraph, the employee housing provident fund account shall be cancelled at the same time. If an employee dies or is declared dead, the employee's heirs and legatees may withdraw the storage balance in the employee's housing provident fund account; If there is no heir or legatee, the storage balance in the employee housing provident fund account shall be included in the value-added income of the housing provident fund.

Measures for the administration of collection and debt liquidation

Article 1 These Measures are formulated in order to solve the problems of customers defaulting on payment for goods, defaulting on payment for goods and refusing to pay for goods in the company's business activities, strengthen the management of payment recovery, guide enterprises to standardize their operations, prevent default on payment for goods, promote enterprises to improve their management quality and enhance their competitive strength.

Article 2 Accounts receivable refer to all kinds of money that the company should collect from the buyer according to various contracts (agreements).