Financial indicator calculated from the Current Revenue total of the federated entity, deducted: a) in the Union, the amounts transferred to the States and Municipalities by constitutional or legal determination and the contributions mentioned in paragraph “a” of item I and item II of art. 195 (employer, worker and other social security insured social contributions) and in art. 239 (PIS/PASEP) of the Federal Constitution; b) in the States, the parcels delivered to the Municipalities by constitutional determination; c) in the Union, in the States and in the Municipalities, the contribution of civil servants to the cost of their social security and assistance system and the revenues arising from the financial compensation mentioned in § 9 of art. 201 of the Federal Constitution.

• CF, arts. 195, 201 and 239; LRF, art. 2nd, IV.
• See also: Amendment Mandatory It is Current Revenue.