Pursuant to Article 85 of the Budget Act, the chief content of state-owned enterprise budgets consists of estimate of revenues and expenditures from business, estimate of profit distribution and loss replenishment, and estimated cash flow (including construction, improvement, expansion of fixed assets, raising and repayment of long-term debt, and estimated capital reinvestment and its profit and loss). Estimated business revenue chiefly forecasts a state-owned enterprise's operating results during the coming fiscal year, and includes estimated income, expenditures, and net profit. Estimated replenishment of losses chiefly consists of a state-owned enterprise's distribution of net profit from business and replenishment of losses during the coming fiscal year. Estimated cash flow chiefly consists of projected cash sources derived from business activities, investment activities, financing activities, and exchange rate fluctuations during the coming fiscal year, the use of such cash, and its net increase (reduction).