It is related to the increase or decrease in debt. It corresponds to the difference between the balance of Liquid Tax Debt at the end of a period and the balance of Liquid Tax Debt of the previous period. In case the result is positive, it indicates an increase in the payment of the debt. On the other hand, if it’s negative, it indicates a decrease in the payment of the debt.
Under the terms of the Fiscal Responsibility Law, art. 9 caput states that: Art. 9º In case it is proven, at the end of a bimester, that the revenue execution cannot comprise the accomplishment of goals of primary or nominal result in the Fiscal Goals attachment, the Powers and Public Ministry will hold, through own act and with the necessary amount, in the following 30 days, limitation of allocation and financial movement, according to criteria determined by the Law of Budgetary Guidelines.
