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Period in which the budget law must be in force or be implemented. In Brazil, it coincides with the calendar year, starting on January 1st and ending on December 31st. Law No. 4320/1964, art. 34. See also: Expenditure from Previous Years (DEA), Annual Budget Law (LOA) and Principle of Budgetary Annuality.

Step that must be observed when carrying out Public Revenue. The revenue stages include Forecasting, Launching, Collection and Collection. Law No. 4320/1964; CTN; LRF, art. 12. Specific Concepts: Collection, Launch, Revenue Forecast {Revenue Estimate} and Collection. Revenue Estimate See Revenue Forecast Programmatic Structure See Programmatic Classification Excess Collection Positive balance […]

Budgetary body devoid of an organizational structure to which resources are allocated for the payment of retirement benefits and pensions arising from specific laws, such as lifetime pensions for rubber tappers, pensions for leprosy victims, thalidomide syndrome pensions and pensions for political amnestied people. This budgetary body was extinguished, with its budget allocations […]

Budgetary body devoid of an organizational structure to which resources are allocated to pay off commitments made by the Union relating to internal and external debt and the issues of National Treasury collection agents, among others. General Concept: Budgetary Body.

Generic designation attributed to fees, commissions and other charges arising from internal or external loans and financing, but without including expenses with the amortization of the principal. See also: Interest and Debt Charges.

Subsidiary company that receives financial resources from the controlling entity to pay personnel expenses or general or capital costs, excluding, in the latter case, those resulting from an increase in shareholding. LRF, art. 2nd, III. See also: Controlled Company and State-Owned Company Investment Budget.