The legally established financial standards are:
- a balanced current account. This means that the current account has to be balanced, that is, current revenues and expenditures should be equal;
- the capital account may have a deficit. This means that funds can be borrowed to finance capital expenditures, provided this adheres to the Interest Charges Standard and that the Current Account remains in balance;
The interest charges standard. The interest charges standard means that in a fiscal year the total interest charged may not exceed an amount equivalent to 5% of the average actual revenue realized in the previous 3 years.