American Residential Funding：資金提供

Because there is no personal profit motive for owners or members of nonprofit organizations and organizations in the public sector, such as governments, accountability is measured instead of profitability. The main purpose is stewardship of financial resources received and expended in compliance with legal or other requirements. Financial reporting is directed at the public, fund contributors, or to private members, who are concerned with adequate fund balances or net financial assets to provide future programs and services, rather than investors, who seek a profit or return on investment. Funds, which are a self-balancing set of accounts, may be established to provide reporting of expenditure for designated purposes depending on the needs of financial statement users. Fund accounting may also adopt budgets that are formally recorded in the accounts of the related fund. Contractual obligations, commitments or encumbrances may be formally recorded in some funds.
基金とは、特定の目的のために準備された元手となる資金のことである。この資金を元手に預金や投資等の運用で得た収益によって事業費を賄うという基本は共通であるが、その目的は以下のような類型に分けられる。
* 学術や慈善事業等の公益を目的としたもの - 財団法人
* 企業の経営資金を補う目的のもの - 経営安定基金
* 投資による利潤の追求を主目的としたもの - 投資事業組合 日本で「ファンド」というとこの分野を指すことが多い。
* 普通地方公共団体が、条例の定めるところにより、特定の目的のために又は定額の資金を運用するために設けるもの
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