Revenues that increase the State's financial resources and do not have an effect on net assets. Examples are revenue from the realization of financial resources arising from the constitution of debts and revenue from the conversion of goods and rights into kind.
- Law No. 4,320/1964, art. 11, § 2.
- General Concept: Budget Revenue.
- Specific Concepts: Loan Repayment, Other Capital Income, Revenue from Sale of Assets, Revenue from Credit Operations It is Capital Transfer Income.