State-owned enterprises directly operated by the government compile subordinate unit budgets, and state-owned enterprises with subordinate unit budgets shall compile subordinate unit budget sub-budgets when reinvesting in the establishment of state-owned enterprises. For instance, with regard to the Central Bank's direct investment in a subordinate unit budgets on behalf of the government, the Central Mint and Central Engraving and Printing Plant, which were established with reinvestment from the Central Bank, compile subordinate unit budget sub-budgets. Regardless of whether they are subordinate unit budgets or sub-budgets, the content of the foregoing budgets compiled by state-owned enterprises is largely the same as that of ordinary private company budgets. When compiling a sub-budget, a consolidated statement is finally compiled and included within the subordinate unit budget of the original investing enterprise.