Current transfer intended for entities governed by public law or entities without Profitable Purpose that cannot be met by social subsidies, which do not correspond to direct consideration in goods or services, to the transferring entity.

• Law No. 4,320/1964, art. 12, § 2; LDO; Decree No. 93,872/1986, art. 63, § 2.
• General Concept: Current Transfer Expense.