Fiscal & Dbet - Brazil - STN - Central Government - Primary & Fiscal Result - Yearly

This dataset includes yearly primary and fiscal result of the Brazil Central Government expressed in current prices and in millions of reals, since 1997.

Note 1: Total revenue is calculated using the cash concept, which corresponds to the effective entry into the Single Account (Conta Única). Note 2: Transfers by revenue breakdown and Total expenditure are determined by the concept of effective payment', which corresponds to the value of the withdrawal made in the Single Account. As of March 1, 2012, it includes resources to supplement the FGTS and expenses incurred with resources from this contribution (as provided for in Ordinance STN nº 278, of 19/04/2012). Note 3: FPM / FPE / IPI-EE mean Municipality Participation Fund (FPM), State Participation Fund (FPE) and Export Industrialized Products Tax (IPI-EE). Note 4: For Social Security Benefit - Urban and Social Security Benefit - Rural the source is the Ministry of Social Security. The calculation of the RGPS result by urban and rural customers is carried out by the Ministry of Social Security according to its own methodology. Nota 5: Fundef/Fundeb mean Fund for Basic Education Development and Maintenance and for the Valorization of Education Professionals Nota 6: Equalisation of rural and agroindustrial investments includes returns derived from court decisions related to the 'Unified Rural' and 'Unified Industry' programs. Note 7: Loan grant and FND - National Development Fund are lending less returns. Note 8: PESA - Programme of financial assets rehabilitation includes 'expenses' arising from the write-off of assets associated with enrollment in Federal Debt. Note 9: EQPCD - Credit Operations to persons with disabilities is credit operations directed exclusively to the acquisition of assistive technology goods and services for people with disabilities, under the terms of Law nº 12,613/2012. Lending less returns. Note 10: according to 'subsidy recovery revenues', revenue is related to the return of the charge differential, the update of the return of equalization and the recovery of expenses from previous years. Note 11: Methodological Adjustment - Itaipu implies transitional resources related to the amortization of Itaipu contracts with the National Treasury. Note 12: Methodological Adjustment - Cash-Accrual is a systematic of records in the tax statistics of subsidies and grants established in accordance with Judgments nº 825/2015 and nº 3,297 / 2015 of Federal Court of Accounts (TCU). In this new system, the Central Bank of Brazil started to incorporate the tax effects of these events on a monthly basis according to the criterion of competence in the calculation below the line, while the National Treasury records half-yearly impacts when the payment of the balances determined by the financial institutions operating the programs. Note 13: Nominal interest is determined by the 'below-the-line' criterion. Source: Central Bank of Brazil. Note 14: Central government nominal balance (8 + 9) is determined by the 'below-the-line' criterion. It does not consider currency devaluation. Source: Central Bank of Brazil. Note 15: Current Expenditures and Investments corresponds to total expenditure excluding payroll, social security benefits, salary allowance and unemployment benefit, economic subsidies and grants, assistance benefits (LOAS/RMV), financial support to energy development account (CDE), bills and coins manufacturing, FIES primary impact (student funding) and electoral campaign funding. Note 16: PAC (Growth Acceleration Program. As of the Budgetary Guidelines Law of 2020, the actions related to the Growth Acceleration Program no longer present the Primary Result identifier 'discretionary covered by the Growth Acceleration Program - PAC (RP 3)'. '