In accordance with the regulations of the Budget Act, subordinate unit budgets compiled by enterprise funds and non-profit special funds are connected with only a small number of special budgets and the general budget. Apart from amounts to be appropriated that are paid to funds by the government via commissioning and subsidies so that the funds can perform their services, in accordance with Article 86 of the Budget Act, the subordinate unit budgets of enterprise funds should be compiled in the general budget. With regard to revenue budgets, the funds have only the two items of the surplus amount to be paid to the treasury and recovered capital. With regard to expenditure budgets, the funds have only the two items of capital appropriated from the treasury and losses to be made up by the treasury. For instance, the compilation of the subordinate unit budgets of enterprise funds. For instance, dividends on monies payable to the treasury in the subordinate unit budgets of enterprise funds consist of distribution of earnings results for the funds, but are stated as part of the fund's revenues on the general budget. Furthermore, when a cash capital increase is provided to a fund from the national treasury, this is stated as part of expenditures on the general budget, but is also stated as a source of funds by the enterprise fund. The linkage between the subordinate unit budgets of non-profit special funds and the general budget is the same.