Global allocation not specifically allocated to a specific body, budgetary unit, Program or economic category, whose resources will be used to open additional credits, meet parliamentary amendments, contingent liabilities and other unforeseen fiscal risks and events. When classifying groups according to the nature of expenses, the code GND 9 is used.

• LRF, art. 5th, III; LDO.
• See also: Amendment of Relocation It is Resource Reserve.
• General Concept: Expenditure Nature Group (GND).
• Specific Concept: Contingency Reserve for Mandatory Amendments.