Description
In particular, extraordinary revenue is revenue from borrowings and proceeds from the sale of assets. Other extraordinary revenues are also withdrawals from reserves that have been accumulated for extraordinary needs.
Extraordinary expenditure is expenditure which, by its nature, is only isolated in the budget or substantially exceeds the level under the normal framework and is covered by extraordinary revenue.
Resources
| Name | Format | Description | Link |
|---|---|---|---|
| Extraordinary budget | Open resource |