Results
Include the stock in Cash at the beginning of the fiscal year together with amounts pending receipt from earlier years.

• Chapter I: Direct Taxes
  Tax income that meets the immediate manifestation of the economic capacity subject to the tax, whether this be on the income or on the capital.
• Chapter II: Indirect Taxes
  Tax income that, unlike direct taxes, consider the tax paying capacity not by the income or wealth of the subject to the tax, but by the use that the individual makes thereof.
• Chapter III: Fees and other income
  Current income of a non tax nature, proceeding fundamentally from the compensation of public services and fiscal fees.
• Chapter IV: Current transfers
  This chapter includes the amounts received without compensation and destined to finance current operations, i.e., those included in chapters I to IV of the expenditure budget.
• Chapter V: Capital income
  The different concepts of this chapter cover the yield from Capital, whether interest from shares-stock, deposits or loans granted and income from renting property.
  

Current Operations
Direct Taxes + Indirect Taxes + Fees and other income + Current transfers + Capital Income.

• Chapter VI: Disposal of real investments
  Refers to amounts received for the sale of land or any other kind of goods considered to be investments.
• Chapter VII: Capital transfers
  Includes the amounts received in compensation direct and destined to finance capital transactions
  

Capital operations
Disposal of real investments + Capital transfers.

• Chapter VIII: Variation in financial assets
  Includes income from the sale of shares-stock and withdrawals of deposits and loans granted.
• Chapter IX: Variation in financial liabilities
  Includes income received from third parties from deposits and loans received and from the issue of debt.
  

Financial Transactions
Variation in financial assets + Variation in financial liabilities.