ACCOUNTING ACCOUNTING STANDARD ACCOUNTING STANDARDS ANNUAL PAYMENT ANNUAL PAYMENTS APPROPRIATIONS BACKED BONDS BALANCE SHEET BALANCE SHEETS BANK LOANS BENEFICIARIES BENEFICIARY BID BORROWER BORROWING CAPACITY BUDGET EXECUTION BUDGET FORMULATION BUDGET REVIEW BUDGETING CAPITAL INVESTMENT CASE OF DEFAULT CASH FLOW CASH FLOWS CASH PAYMENTS CENTRAL BANK CENTRAL GOVERNMENT GUARANTEES CHECKS CONCESSION CONCESSION CONTRACTS CONCESSIONS