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Revolving Credit
A type of credit arrangement that allows a borrower to access funds up to a predetermined credit limit, with the ability to borrow, repay, and borrow again.
Credit and Debit Notes
Commercial documents issued by a supplier or seller to a buyer, required by law to evidence a subsequent change to consideration of a Taxable Supply weather reducing its value (credit note) or increase it (debit note).
Assets
Resources controlled by an entity as a result of past events and from which future economic benefits or service potential are expected to flow to the entity.
Expenditure Rationalization
Policies aimed at optimizing government spending, cutting unnecessary expenses, and improving efficiency in public finances.
Budget Scenario by Ceiling
A financial plan in which the total appropriations requested for the next year in the forms must not exceed the initial ceiling value of the amount allocated to the entity, provided that it includes the entity’s inevitable expenses.
Exchange Rules
The regulations, rules, procedures and instructions proposed by the Board of Directors of the Exchange and approved by the Board of the Capital Market Authority.
External Reclassification
A reallocation between an entity’s budget items, such as from a program, project, expenditure, or other budgetary categories.
Internal Reclassification
A reallocation between an entity’s budget items within the same category, such as from one program to another, or from one project to another.
Government Gross Public Debt
The total outstanding debt of a government, including both domestic and external debt, before considering assets or debt held by government agencies.
Public Debt Management
Strategies used by governments to handle public debt effectively.
Exchange of Information Agreement
An agreement to improve international tax compliance, which provides for the exchange of financial accounts information on a regular basis.
Interest Rates
A percentage that represents the cost or return generated by a loan or certain saving instruments.
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