Single Article – The country’s budget for year 2004-2005 which includes resources of more than 1,184,506,785,841,000 Rials and expenditures of more than 1,184,506,785,841,000 Rials, is as follows:
a- The resources for government’s general budget includes revenues and granted capital and financial assets, and also expenditures and received financial and capital assets of more than 519,014,650,602,000 Rials in total. The general budget includes the following categories:
1. General resources equal to 459,924,623,846,000 Rials and expenditures and received financial and capital assets equal to 459,924,623,846,000 Rials.
2. Revenues of ministries and governmental organizations equal to 59,090,026,756,000 Rials and their expenditures and related payments equal to 59,090,026,756,000 Rials.
b- Budget of governmental companies and government-affiliated banks and for-profit organizations includes revenues and credit resources of more than 688,920,598,239,000 Rials and expenditures and related payments of more than 688,920,598,239,000 Rials.
Government is allowed to receive revenues and credit resources stipulated in Section 3 of this law, in accordance with the rules and regulations of year 2004. Government is entitled to pay expenditures and financial and capital assets of ministries and governmental organizations and also [to pay] aid and other credits mentioned in tables of Section 4 and Appendices No. 1 and 2 of this law, proportional to the amount of revenues and other resources received in year 2004. In doing so; government will comply with related rules and regulation, disoperation of operation and activities mentioned in signed agreements, notes of this law and credit allocations.
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.
Priorities regarding allocation of credits obtained through received capital asset are as follows:
1. Plans that will conclude in year 2004
2. Plans that will conclude in year 2005
3. Important and prioritized plans
4. Continuous plans
Source: Website of Majlis Research Center, Please see http://rc.majlis.ir/fa/law/show/99702 , Retrieved November 8, 2012.