Asset or right of the debtor that can be assumed by the guarantor, upon the occurrence of default. According to the LRF, it may consist of linking tax revenues directly collected and arising from constitutional transfers, with powers being granted to the guarantor to retain them and use the respective value in the Sale off of the overdue debt.

• CF, art. 167, § 4; LRF, art. 40.
• See also: Guarantee.