Single Article – The country’s budget for year 2002-2003 which includes resources of more than 693,302,241,029,000 Rials and expenditures of more than 693,302,241,029,000 Rials, is as follows:
a- The resources for government’s general budget includes revenues, granted capital and financial assets, and also expenditures and received capital assets of more than 273,228,256,022,000 Rials. The general budget includes the following categories:
1. General resources equal to 240,239,977,536,000 Rials and expenditures and received capital assets equal to 240,239,977,536,000 Rials.
2. Revenues of ministries and governmental organizations are equal to 32,988,278,486,000 Rials and their expenditures and related payments are equal to 32,988,278,486,000 Rials.
b- Budget of governmental companies and government-affiliated banks and for-profit organizations includes revenues and credit resources of more than 435,914,827,007,000 Rials and expenditures and related payments of more than 435,914,827,007,000 Rials.
Government is allowed to receive revenues and credit resources mentioned in this law, in accordance with the rules and regulations of year 2002. Government is also entitled to pay expenditures of ministries, governmental organizations, aid and other credits mentioned in tables and appendices of this law, proportional to revenues and other resources received in the year 2002. In order to do so, government will comply with related rules and regulations, and consider descriptions of operation and activities in signed agreements, notes of this law and assigned credits, except for undeveloped areas and the agricultural sector which is considered 100% credit-assigned.
In accordance with articles of association and other rules and regulations governing companies, banks and for-profit organizations, government is allowed to receive revenues and pay expenditures of governmental companies and government-affiliated banks and for-profit organizations. The only exception is capital expenditures whose resources are provided thorough general resources for “plans for receiving capital assets” and are subject to government’s general financial and transactional rules and regulations.
Source: Website of Majlis Research Center. Please See http://rc.majlis.ir/fa/law/show/99677 , Retrieved December 1, 2012.