Includes those amounts pending payment and corresponding to past fiscal years.

• Chapter I: Remuneration of personnel
  Includes all kinds of remuneration in money and in kind for active personnel, whether permanent or contracted public servant, and Social Security quotas, compulsory contributions to employee Pension Mutuals and amounts paid for Social Services.
  

• Chapter II: Purchase of current goods and services
  Includes credits destined to acquiring current goods and services necessary for the services to operate and which under no circumstances are of an investment nature.
  

• Chapter III: Interest
  This chapter includes credits necessary to cover the interest of Public Debt represented by titles–stock, of advances and received loans and deposits.
  

• Chapter IV: Current Transfers
  Includes credits to be granted to other sectors to finance current operations without compensation for the beneficiary.
  The criteria which is to be the basis for considering a transfer to be current or capital and, as such, inclusion of the corresponding credit in chapter IV or VII, is the destination which the receiving agent will give the transfer.
  If its purpose is to finance expenses included in chapters I to IV, the loan destined to grant the subsidy is included in chapter IV. On the other hand, if the destination of the transfer is to finance expenses included in chapters VI to VII and, therefore, influences the level of investment of the beneficiary agent, the loan destined to grant the subsidy is included in chapter VII.
  

• Chapter V: Contingency fund
  Differentiated provision of budgetary credits that will be destined , where it proceeds to do so, to attend to needs of a non-discretionary nature and which are not foreseen in the initially approved budget, which can be presented throughout the financial year.
  
  

Current Transactions
Remuneration of personnel + Purchase of current goods and services + Interest + Current Transfers + Contingency fund.

• Chapter VI: Real Investment
  This chapter includes packages necessary to carry out any kind of project considered to be investment.
  

• Chapter VII: Capital Transfers
  Includes loans destined to collect the amounts to be handed over to finance capital operations without compensation for the beneficiaries.
  

Capital Transactions
Real Investment + Capital transfers.

• Chapter VIII: Variation in financial assets
  Includes loans destined to the acquisition of stock, loans and advances granted and deposits constituted.
  

• Chapter IX: Variation in financial liabilities
  Includes loans destined to count the amortisation of debt, loans and advances, as well as the return of deposits constituted by third parties.
  

Financial Transactions
Variation in financial assets + Variation in financial liabilities