Auditor-Fiscal da Receita Federal

Practice session

Under the Fiscal Responsibility Law (Lei de Responsabilidade Fiscal — Lei Complementar 101/2000, Article 2, IV), Net Current Revenue (Receita Corrente Líquida — RCL) serves as the primary statutory baseline for establishing spending limits on personnel, public debt, credit operations, and credit guarantees. In calculating the RCL for the Federal Government (União), which of the following items must be DEDUCTED from the sum of gross current revenues?

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