According to the Law of Fiscal responsibility, Art. 2º:IV –current net revenue: The total of tributary, patrimonial, industrial, services, agricultural revenues,transferences and other revenues, deducting: : a) In the Federal Union, those amounts transfered to states and cities through constitutional or legal determination, and the contributions mentioned on paragraph a of items I and II of article 195 and on Article 239 of the constitution. b) In States, the amounts given to cities through constitutional determination. c) In the Union, States and Cities, The servants contribuiton to fund their pension system and social assistance, and the revenues deriving from financial compensation mentioned on , § 9º ,art. 201 of the constitution. § 1º The amounts paid and received due to Complementary Law 87, September 13 1996, and the fund supported by article 60 of the Transitory Constitutional Act, will be considered when calculating the current net debt. § 2º for the current net revenue of the Federal district, Amapa and Roraima, the resources received from the Union to support the expenses on subparagraph V do § 1º art. 19 will not be considered. § 3º The current net revenue Will be calculated by adding the revenues raised in the reference month and in the previous 11 months, disregarding duplicities.