Contents

Summary
1. GFS Summary
2. Revenue Summary
3. Revenue Monthly
4. Revenue by Province
5. Expenditure Summary
6. Expenditure on Operations
7. Expenditure by Ministry
8. Expenditure by COFOG
9. Expenditure by Province
10. Expenditure by ANDS Sector
11. Financing
 1395
2%
1% 1% Year To Date Spending
2% 4%

Domestic Revenue Raised YTD

11% Security
Governance, Rule of Law and Human Rights
Infrastructure and Natural Resources
Afs 20.6 bn
3%
Education
Health Change on Last Year
8%
Agriculture and Rural Development

68%
Social Protection 33.6%
Economic Governance and Private Sector Development
Unclassified

Inner Chart is 1394

350000
Overall Revenue Performance to Target Month 2 Report
300000 Revenue 1395
18000
250000 Revenue 1394 16000
200000 14000
Target 1395 12000
1394 YTD 1395 YTD
150000 10000

100000 8000
6000 Expediture Performance YTD
50000 4000
2000
0
Jad Dal Hou Ham Saw Jaw Sar Asa Sun Miz Aqr Qaw 0
Wages G+S Interest Social Capital
Transfers

AFMIS Download: 15 June 2016 Fiscal Policy Directorate

1
 REVENUE CHARTS
Figures in Millions of Afs

Revenue Analysis
Afs Millions
50000
45000
40000
35000
30000
25000
20000
15000
10000
5000
0
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24

Overall Revenue Performance to Target Tax Revenue Performance to Target

Afs Millions Afs Millions
350000
70000
300000 60000
250000 50000
200000 40000

150000 30000

100000 20000

50000 10000
Not including customs revenue
0 0
Jad Dal Hou Ham Saw Jaw Sar Asa Sun Miz Aqr Qaw Jad Dal Hou Ham Saw Jaw Sar Asa Sun Miz Aqr Qaw

Revenue t Revenue t-1 Target t Revenue t Revenue t-1 Target t

Customs Revenue Performance to Target Non-Tax Revenue Performance to Target

Afs Millions
Afs Millions
30000
35000

30000 25000

25000 20000

20000 15000
15000
10000
10000
5000
5000
Not including miscellaneous or social security revenue
0
0 Jad Dal Hou Ham Saw Jaw Sar Asa Sun Miz Aqr Qaw
Jad Dal Hou Ham Saw Jaw Sar Asa Sun Miz Aqr Qaw
Revenue t Revenue t-1 Target t
Revenue t Revenue t-1 Target t

2
 EXPENDITURE CHARTS
Figures in Millions of Afs

Expenditure Performance Each Month Cumulative Expenditure Performance

60000 500000
450000
50000
400000
40000 350000
300000
30000 250000
200000
20000
150000

10000 100000
50000
0 0
1 2 3 4 5 6 7 8 9 10 11 12 1 2 3 4 5 6 7 8 9 10 11 12

Current Year Last Year Linear Trend of Budget Current Year Last Year Linear Trend of Budget

Expenditure on Operations Expenditure on Development

350000 200000
180000
300000
160000
250000 140000
120000
200000
100000
150000 80000
100000 60000
40000
50000 20000
0 0
1 2 3 4 5 6 7 8 9 10 11 12 1 2 3 4 5 6 7 8 9 10 11 12

Current Year Last Year Linear Trend of Budget Current Year Last Year Linear Trend of Budget

3
 200000
1394 YTD 1395 YTD 1395 Budget
180000
Portion of Budget Spent
160000
140000
120000 9.8% 1.4% 0.0% 1.7% 0.3%

100000
80000
60000
40000
20000
0
Compensation of Employees Use of Goods and Services Interest Social Transfers Gross Acquisition of Nonfinancial
Assets

Top Executing Ministries - Operational Spending Top Executing Ministries - Development Spending
Rate Rate
1 The High office of Oversight and Anti Corruption 361.2% 1 Geodesy and Cartography Office 10.4%
2 General Directorate of National Security 24.4% 2 Central Statistics Office 1.7%
3 National Assembly Wolesi Jirga 20.0% 3 Ministry of Haj and Religious Affairs 1.4%
4 Science Academy 17.4% 4 Ministry of Public Works 1.1%
5 National Assembly Meshanro Jirga 15.5% 5 Ministry of Rural Rehabilitation and Development 1.0%
6 Ministry of Energy and Water 10.9% 6 Ministry of Commerce 0.5%
7 Attorney General 10.6% 7 Ministry of Mines and Industries 0.4%
8 IARCSC 10.3% 8 Ministry of Finance 0.3%
9 Control and Audit Office 10.0% 9 Ministry of Energy and Water 0.3%
10 Geodesy and Cartography Office 9.9% 10 Ministry of Martyrs, Disabled and Social Affairs 0.2%

Ten Largest Ministries - Operational Spending (Execution Rates) Ten Largest Ministries - Development Spending (Execution Rates)
Rate Rate
1 Ministry of Defence 6.2% 1 Ministry of Public Works 1.1%
2 Ministry of Interior 5.5% 2 Ministry of Rural Rehabilitation and Development 1.0%
3 General Directorate of National Security 24.4% 3 Ministry of Public Health 0.2%
4 Ministry of Education 5.5% 4 Ministry of Energy and Water 0.3%
5 The High office of Oversight and Anti Corruption 361.2% 5 Ministry of Agriculture 0.2%
6 National Assembly Wolesi Jirga 20.0% 6 Ministry of Mines and Industries 0.4%
7 Administrative Affairs 6.5% 7 Ministry of Finance 0.3%
8 Ministry of Public Health 8.2% 8 Municipalities
9 Ministry of Higher Education 5.1% 9 Ministry of Haj and Religious Affairs 1.4%
10 Ministry of Finance 4.1% 10 Geodesy and Cartography Office 10.4%
Expected Execution 16.7% Expected Execution 16.7%

2 2

4
 Table 1: Sources and Uses of Funds Table
Sources and Uses of Funds Table 1394 1395 Growth Overview:
In millions of Afs Month 2 YTD Month 2 Budget Month 2 YTD Month 2 Month YTD
This sheet overviews the whole financial
Revenue 42415 10359 132705 47995 15386 48.5% 13.2% operations of the Government, and how
Tax Revenue 11954 5609 99210 15042 7154 27.6% 25.8% they were paid for.
Fixed Taxes 1518 793 13585 1665 859 8.3% 9.6%
Notes:
Taxes on Income and Profits 2597 1408 21870 3024 1621 15.1% 16.4%
Taxes on Property 138 64 915 97 42 -34.7% -29.7% - On year to date, collections from
Taxes on Goods and Services 2924 876 26772 4873 1916 118.8% 66.6% Propert taxes , have fallen as a result of
Taxes on International Trade 4430 2311 30004 5059 2547 10.2% 14.2% reduced business activity during the year.
Other Taxes 345 156 6065 324 169 8.4% -6.1%
Grants 26978 2843 0 27371 5217 83.5% 1.5% - On the other hand, collection from Sales
Foreign Governments 26978 2843 27371 5217 83.5% 1.5% taxes, and taxe on income and profits
International Organisation 0 0 0 0 - - have increased, reflecting an
improvement in retail activity from the
Other Revenue 3137 1566 28903 5171 2634 68.2% 64.8%
low base last year.
Property Income 212 115 2582 224 104 -10.1% 5.6% - Similarly, taxes on International Trade
Sales of Goods and Services 711 188 5348 833 550 192.8% 17.1% has increased as imports tend to
Fines & Penalties 1780 1049 18150 3855 1819 73.3% 116.6% recovere from last year fall, with more
Extractive Industry - Royalties & Fees 206 141 1795 67 33 -76.9% -67.7% contribution from Afghani depreciation .
Others 228 73 1029 193 129 76.8% -15.4% - The balance is negative in month 2,
Social Contributions 346 341 4591 410 381 12.0% 18.7% reflecting less revenue collection. than
spending.
Expenditure 13586 11100 308679 19153 15526 39.9% 41.0% Glossary:
Compensation of Employees 12266 9960 172357 16913 13545 36.0% 37.9%
YTD: Year to Date, the total collection
Uses of Goods and Services 1294 1115 135355 1838 1601 43.6% 42.1% since the start of the year, up to the
Consumption of Fixed Capital 0 0 0 0 0 - - current point.
Interest 26 26 967 0 0 -100.0% -100.0%
Subsidies 0 0 0 350 350 - - Net Operating Balance: revenues minus
Grants 0 0 0 0 0 - - non-capital expenditures (noted in this
Social Benefits 0 0 0 52 30 - - table as just expenditures)
Other Expense 0 0 0 0 0 - -
Net Lending/Borrowing: the net
operating balance, minus net acquisition
Net Operating Balance 28830 -741 -175974 28842 -140 -81.1% 0.0%
of non-financial assets

Net Acquistion of Non-Financial Assets 764 606 125478 342 343 -43.5% -55.2%
Fixed Assets 764 606 342 342 -43.6% -55.3%
Acquisition of Fixed Assets 771 609 344 343 -43.6% -55.4%
Sale of Fixed Assets (-) -7 -3 -2 -1 -54.0% -66.5%
Change in Inventories 0 0 0 0 - -
Valuables 0 0 0 0 - -
Non-Produced Assets 0 0 0 0 - -

Net Lending/Borrowing 28065 -1347 -301453 28500 -482 -64.2% 1.5%

Transactions in Financial Assets -28066 1346 301453 -28505 477 -64.5% 1.6%
Net Acquisition of Financial Assets -28550 896 -27384 1945 117.0% -4.1%
Domestic -28550 896 -27384 1945 117.0% -4.1%
Foreign 0 0 0 0 - -
Net Incurrence of Liabilities 484 450 -1121 -1467 -425.8% -331.7%
Domestic 484 451 -1121 -1467 -425.1% -331.3%
Foreign -1 -1 0 0 -97.8% -100.2%

Discrepancy -1 -1 0 -5 -5 729.2% 729.2%

5
 Table 2: Revenue Summary Table

Afs Millions 1394 1395 1394 1395 1395 1395 Difference Y-o-Y Overview:
Month 2 YTD Month 2 Budget YTD Target from Target YTD Month This sheet shows the Summary of the Revenue collection by
all major categories of revenue.
Total Revenues 42415.4 47995.1 10358.8 15386.3 132704.6 9731.7 58.1% 13.2% 48.5%
Domestic Revenues 15437.2 20623.7 7515.6 10169.2 132704.6 9731.7 4.5% 33.6% 35.3% Notes:

Revenue for the month has increased. On year to date,

Tax Revenues 11954.3 15042.0 5608.7 7153.9 99210.1 7275.4 -1.7% 25.8% 27.6% collections from fixed taxes, income taxes, and sales taxes,
Fixed Taxes 1518.5 1664.9 792.9 859.0 13584.8 996.2 -13.8% 9.6% 8.3% have increased as a result of improvement in business
Income Taxes 2597.5 3023.6 1408.2 1620.9 21869.7 1603.8 1.1% 16.4% 15.1% activities and transparency in tax collection during the year.
Property Taxes 138.0 97.0 64.4 42.0 915.1 67.1 -37.4% -29.7% -34.7% collection from property taxes have declined
Sales Taxes 2924.5 4873.3 875.6 1916.0 26771.6 1963.3 -2.4% 66.6% 118.8% - Major growing line: Administrative fees, followed by Sales
Other Taxes 345.4 324.4 156.1 169.1 6064.9 444.8 -62.0% -6.1% 8.4% tax and income taxes.
Tax Penalties and Fines 0.0 0.0 0.0 0.0 0.0 0.0 - - - - Major falling line: Extractive industry, Property tax,
Customs Duty, Import Taxes 4430.5 5058.7 2311.4 2546.9 30003.9 2200.3 15.8% 14.2% 10.2% Royalties, . However ,classifying the large miscellanious
revenue may change various revenue categories's
compositon.
Non Tax Revenue 3482.9 5581.7 1906.9 3015.3 33494.6 2456.3 22.8% 60.3% 58.1%
Income from Capital Property 211.8 223.6 115.2 103.6 2582.3 189.4 -45.3% 5.6% -10.1% Glossary:
Sales of Goods and Services 711.0 832.8 187.9 550.1 5347.9 392.2 40.3% 17.1% 192.8%
Administrative Fees 1646.6 3681.5 945.4 1760.6 16921.4 1240.9 41.9% 123.6% 86.2% Domestic Revenues: the total revenues collected by the
Royalties 70.5 36.5 21.5 28.1 676.6 49.6 -43.3% -48.2% 31.0% Government, without including donor support.
Non Tax Fines and Penalties 133.5 173.8 104.1 58.0 1228.4 90.1 -35.7% 30.3% -44.3%
Extractive Industry 135.6 30.1 119.3 4.4 1118.1 82.0 -94.6% -77.8% -96.3% Y-O-Y: Year-on-Year, the growth in something on last year.
Miscellaneous Revenue 228.2 193.0 73.0 129.1 1028.6 75.4 71.1% -15.4% 76.8%
Grants: Funds received from donors. Often the money can
Social Contributions 345.7 410.3 340.5 381.3 4591.3 336.7 13.3% 18.7% 12.0%
only be spent on a certain project or activities, but
sometimes can be spent at the discretion of the recipient
Grants 26978.1 27371.4 2843.3 5217.1 0.0 0.0 #DIV/0! 1.5% 83.5% Government
Foreign Governments 26978.1 27371.4 2843.3 5217.1 1.5% 83.5%
Foreign Governments - Current 22754.3 21176.4 571.3 2418.1 -6.9% 323.3%
Foreign Governments - Capital 4223.8 6195.0 2272.0 2798.9 46.7% 23.2%
International Organisation 0.0 0.0 0.0 0.0 - -
International Organisation - Current 0.0 0.0 0.0 0.0 - -
International Organisation - Capital 0.0 0.0 0.0 0.0 - -
Other Government Units 0.0 0.0 0.0 0.0 - -
Other Government Units - Current 0.0 0.0 0.0 0.0 - -
Other Government Units - Capital 0.0 0.0 0.0 0.0 - -
Source: Ministry of Finance, Fiscal Policy Directorate and AFMIS

Memorandum Items
Income from Sale of Assets 6.6 2.2 2.5 1.2
Income from Loans from I.O.s 0.0 0.0 0.0 0.0
Income from Loans from Foreign Govt. 0.0 0.0 0.0 0.0
Income from Domestic Loans 0.0 0.0 0.0 0.0

6
Table 3: Monthly Revenue Collection

Year: 1394 1394 1395 1395

Month: 1 2 1 2

Total Revenues 32056.5 10358.8 32608.8 15386.3

Domestic Revenues 7921.7 7515.6 10454.5 10169.2

Tax Revenues 6345.6 5608.7 7888.0 7153.9

Fixed Taxes 725.5 792.9 806.0 859.0
Income Taxes 1189.3 1408.2 1402.7 1620.9
Property Taxes 73.6 64.4 54.9 42.0
Sales Taxes 2048.9 875.6 2957.3 1916.0
Other Taxes 189.3 156.1 155.3 169.1
Tax Penalties and Fines
Customs Duty, Import Taxes 2119.1 2311.4 2511.9 2546.9

Non Tax Revenue 1576.0 1906.9 2566.4 3015.3

Income from Capital Property 96.6 115.2 120.0 103.6
Sales of Goods and Services 523.1 187.9 282.7 550.1
Administrative Fees 701.2 945.4 1920.9 1760.6
Royalties 49.1 21.5 8.4 28.1
Non Tax Fines and Penalties 29.4 104.1 115.9 58.0
Extractive Industry 16.3 119.3 25.6 4.4
Miscellaneous Revenue 155.2 73.0 64.0 129.1
Social Contributions 5.2 340.5 29.0 381.3

Grants 24134.9 2843.3 22154.3 5217.1

Foreign Governments 24134.9 2843.3 22154.3 5217.1
Foreign Governments - Current 22183.0 571.3 18758.2 2418.1
Foreign Governments - Capital 1951.8 2272.0 3396.1 2798.9
International Organisation
International Organisation - Current
International Organisation - Capital
Other Government Units
Other Government Units - Current
Other Government Units - Capital

Source: Mi ni s try of Fi nance, Fi s cal Pol i cy Di rectorate and AFMIS

7
Table 4: Provincial Revenue Collection
1394 1395 1395 1394 1395 1395 YTD % % Growth Month Overview:
Month 2 YTD Month 1 Month 2 Target Target M-o-M Y-o-Y
Kabul 309.4 358.6 159.9 163.9 198.7 2852.1 12.6% 24.2% 21.2% This sheet shows the revenue collected by each of the 34
Kapisa 15.1 10.6 4.4 11.7 6.2 135.2 7.8% 39.9% -47.3% provinces, and the central Ministries.
Parwan 27.4 34.1 11.2 21.3 23.0 251.8 13.5% 105.6% 7.9%
Wardak 18.4 25.5 6.9 13.8 18.6 198.1 12.9% 167.8% 34.1%
Notes:
Logar 17.4 16.8 6.3 9.7 10.5 160.0 10.5% 68.3% 9.2%
Nangarhar 1976.4 2286.3 985.1 1070.2 1301.2 13451.8 17.0% 32.1% 21.6% - Typically those on the border will have higher collection
Laghman 17.9 25.9 10.6 11.7 15.4 166.4 15.6% 45.5% 31.5% given the customs revenue generated there.
Pangsher 31.4 11.3 3.7 5.5 7.6 86.6 13.0% 108.4% 39.5%
Baghlan 41.1 36.8 9.2 30.5 27.6 328.8 11.2% 201.2% -9.6% Glossary:
Bamyan 11.9 13.8 4.6 9.4 9.1 117.8 11.7% 96.8% -2.6%
Ghazni 44.9 54.8 22.8 27.6 32.0 332.2 16.5% 40.8% 16.3% Province: Afghanistan is broken down into 34 provinces,
these provinces are the primary administrative divisions for
Paktika 47.6 23.0 4.8 23.0 18.2 181.5 12.7% 275.1% -21.2%
the country.
Paktiya 151.6 171.5 57.0 78.2 114.6 794.7 21.6% 101.1% 46.6%
Khost 93.0 113.3 55.7 44.0 57.6 1398.7 8.1% 3.5% 31.0% M-o-M: Month on Month - the change since the last month.
Kunar 25.0 31.3 17.4 16.4 14.0 394.5 7.9% -19.5% -15.0%
Nuristan 0.8 0.0 0.0 0.8 0.0 46.2 0.0% - -100.0% Y-o-Y: Year on Year - the change since the same month last
Badakhshan 30.8 44.5 10.5 15.0 34.0 333.6 13.3% 223.6% 126.2% year.
Takhar 84.0 39.9 11.6 22.6 28.3 352.0 11.3% 144.6% 25.4%
Kunduz 91.7 94.6 51.7 54.9 42.8 1485.1 6.4% -17.2% -22.0%
Samangan 17.9 19.1 5.9 11.2 13.2 126.9 15.1% 122.0% 17.7%
Balkh 1103.5 1862.6 880.6 530.8 982.1 11020.6 16.9% 11.5% 85.0%
Saripul 17.5 18.6 6.0 10.0 12.7 101.7 18.3% 112.3% 26.1%
Ghor 11.4 15.8 4.5 9.1 11.3 164.5 9.6% 149.5% 23.6%
Dikondy 3.3 9.9 3.1 1.2 6.8 79.1 12.5% 122.7% 490.3%
Uruzgan 19.7 1.8 0.1 1.8 1.7 79.5 2.3% 1546.4% -6.0%
Zabul 6.8 9.4 2.2 4.9 7.2 119.3 7.9% 232.1% 46.8%
Kandahar 628.9 930.5 498.0 332.1 432.5 3291.4 28.3% -13.1% 30.2%
Jawzjan 33.8 40.2 18.1 22.8 22.0 275.9 14.6% 21.3% -3.5%
Faryab 389.5 261.8 127.8 216.2 134.0 4994.2 5.2% 4.9% -38.0%
Helmand 73.0 95.7 18.1 48.2 77.6 714.2 13.4% 328.2% 61.1%
Badghis 6.5 11.7 3.3 3.3 8.4 100.3 11.6% 158.1% 156.6%
Herat 2505.0 3238.9 1582.9 1379.7 1656.0 21449.6 15.1% 4.6% 20.0%
Farah 303.5 760.0 351.8 155.5 408.3 2304.6 33.0% 16.1% 162.6%
Nimroz 1085.1 1913.5 953.5 556.4 960.0 6153.1 31.1% 0.7% 72.5%
Central Ministries 6196.3 8041.4 4565.4 2602.3 3476.0 58662.7 13.7% -23.9% 33.6%
Offshore Payments 0.0 0.0 0.0 0.0 0.0 0.0 - - -
TOTAL 15437.2 20623.7 10454.5 7515.6 10169.2 132704.6 15.5% -2.7% 35.3%

8
 Table 5: Expenditure Summary
Afs Millions 1394 1395 1395 1394 1395 1395 YTD % Overview:
Month 2 YTD Month 1 Month 2 Budget Budget
Total Gross Expenditure 14356.5 19497.5 3627.8 11708.4 15869.7 467809.2 4.2% This sheet shows the expenditure by economic classification, showing how
o/w Contingency Funds 10452.8 much the Government spends on items like salaries, travel, buildings etc.
Total Net Expenditures 14349.9 19495.3 3626.8 11705.8 15868.5
Notes:
Compensation of Employees 12266.2 16912.6 3368.0 9959.6 13544.6 172356.9 9.8% - Expenditure on salaries has slightly increased both YTD on last year,as well
of which operating budget 12266.21 16912.6 2306.641 9959.573 13544.61 172356.9 9.8% as, on monthly basis.
Wages and Salaries 11880.1 16075.8 3277.9 9619.0 12797.9
Wages and Salaries in Cash 10960.8 14165.1 3113.6 8855.0 11051.5 - Likewise other elements of expenditure including: communications, and
Wages and Salaries in Kind 873.9 1909.9 164.2 718.7 1745.7 other expenses have fallen; however the cost of contracted services, other
Wages and Salary Advance 45.4 0.9 0.0 45.3 0.8 use of Goods and Services have risen in Month 2.
Social Benefits 59.1 187.7 9.6 56.7 178.1
Social Benefits - in Cash 59.1 187.7 9.6 56.7 178.1 Glossary:
Social Benefits - in Kind 0.0 0.0 0.0 0.0 0.0
Total Gross Expenditure: the total expenditures including interest payments
Return of Salaries -21.2 -25.8 -1.4 -19.8 -24.3 .
Other Compensation 348.2 674.8 82.0 303.7 592.9
Core Budget: The operating budget plus the development budget
Use of Goods and Services 1294.0 1838.4 237.4 1114.6 1601.0 135354.8 1.4%
of which operating budget 840.8 954.0 179.4 661.5 720.2 80621.5 1.2% Recurrent Expenditure: Expenditure that is ongoing rather than one off, and
Travel 85.5 179.9 31.2 75.0 148.7 does not result in the acquisition of a fixed asset. For example payments for
Communications 51.8 47.8 4.1 47.3 43.7 electricity or fuel, the payment for salaries etc. Often equated with the
operating budget, however development budget spending contains
Contracted Services 466.1 780.7 11.6 466.1 769.1
recurrent items and vice versa
Repairs and Maintenance 83.0 90.8 22.1 59.7 68.7
Utilities 95.0 110.5 18.8 73.6 91.6 Acquisition of Non-Financial Assets: Spending on a capital asset, for
Fuel 423.9 450.6 141.2 309.4 309.4 example a tractor or irrigation pump (also called Capital Expenditure)
Other Use of Goods and Services 88.6 178.1 8.4 83.3 169.7
Tools and materials (< 50,000) 23.1 33.2 5.4 21.5 27.8 Compensation of Employees: The total remuneration, in cash or kind,
Other Expenses 12.0 4.1 1.2 9.8 2.9 payable to an employee for work done during the accounting period. It
Advances and Return of Expenditure 53.6 140.8 1.8 52.0 139.0 consists of wages, salaries, and social contributions made on behalf of
employees to social insurance schemes. Excluded are amounts paid to
contractors, self-employed outworkers, and other workers who are not
Interest 25.6 0.0 0.0 25.6 0.0 967.2 0.0%
employees.
To Non-Residents 25.6 0.0 0.0 25.6 0.0
Goods and Services: Expenditure items such as electricity costs,
Social Transfers 0.0 402.2 21.8 0.0 380.4 23199.0 1.7% maintenance and repair, consultancy services and items with a purchase
Subsidies 0.0 350.0 0.0 0.0 350.0 value below Afs 50,000
Grants to Government Units & Other organisations 0.0 0.0 0.0 0.0 0.0
Grants to Foreign Government - Current 0.0 0.0 0.0 0.0 0.0 Subsidies: Payments made to State Owned Enterprises to help them cover
Grants to Foreign Government - Capital 0.0 0.0 0.0 0.0 0.0 their costs
Grants to other Government Units - Current 0.0 0.0 0.0 0.0 0.0
Transfers: Payments to a person or organization for which no service is
Grants to other Government Units - Capital 0.0 0.0 0.0 0.0 0.0
received, for which pension payments and subsidies
Social Security 0.0 52.2 21.8 0.0 30.4
Other Social Transfers 0.0 0.0 0.0 0.0 0.0 Interest Payments: The interest paid on outstanding loans
Social Assistance 0.0 0.0 0.0 0.0 0.0
Advance Subsides, Grants 0.0 0.0 0.0 0.0 0.0 Contingency Funds: Items listed in the operating and development budgets
that may require funding. Throughout the year, funding from contingency
reserve items may be allocated to the budgets of budgetary units during the
Gross Acquisition of Nonfinancial Assets 770.8 344.3 0.6 608.6 343.7 125478.4 0.3% year (increasing their original budget)
of which operating budget 1.5 3.1 0.0 1.5 2.5 12015.8 0.0%
Net Acquisition of Nonfinancial Assets 764.1 342.1 -0.4 606.0 342.5
Sale of Land and Buildings -6.6 -2.2 -1.1 -2.5 -1.2
Buildings and Structures 0.0 332.2 0.0 0.0 332.2
Machinery / Equipment (>50,000) 770.8 6.2 0.6 608.6 5.6
Valuables 0.0 0.0 0.0 0.0 0.0
Land 0.0 0.5 0.0 0.0 0.5
Capital Advance Payments 0.0 5.4 0.0 0.0 5.4

Memorandum Items
Contingency Funds 10452.8

Source: Ministry of Finance, Fiscal Policy Directorate and AFMIS

9
 Table 6: Expenditure on Operation
Afs Mi l l i ons 1394 1395 1395 1394 1395 1395 % YTD % Growth Month Overview:
Month 2 YTD Month 1 Month 2 Budget Budget M-o-M Y-o-Y This sheet shows the overview of operating expenditure by type,
Total Gross Expenditure 13134.2 18271.9 2486.0 10648.1 14647.7 287743.1 6.4% 489.2% 37.6% this is only expenditure that occurs under the operating budget.
Total Net Expenditures 13127.5 18269.7 2482.0 10645.6 14646.5 490.1% 37.6%
Notes:
Compensation of Employees 12266.2 16912.6 2306.6 9959.6 13544.6 172356.9 9.8% 487.2% 36.0%
- Tools and materials costs less than Afs 50,000 are classified as a
Wages and Salaries 11880.1 16075.8 2261.2 9619.0 12797.9 466.0% 33.0%
Goods and Services, not a capital, expenditure.
Wages and Salaries in Cash 10960.8 14165.1 2105.9 8855.0 11051.5 424.8% 24.8%
Wages and Salaries in Kind 873.9 1909.9 155.2 718.7 1745.7 1024.6% 142.9% - Operations expenditure is mainly composed of salaries, which
Wages and Salary Advance 45.4 0.9 0.1 45.3 0.8 939% -98% to date have made up 92.5% of operating expenditure.
Social Benefits 59.1 187.7 2.4 56.7 178.1 7390.8% 214.1%
Social Benefits - in Cash 59.1 187.7 2.4 56.7 178.1 7390.8% 214.1% Glossary:
Social Benefits - in Kind 0.0 0.0 0.0 0.0 0.0 - -
Return of Salaries -21.2 -25.8 -1.4 -19.8 -24.3 1664.1% 22.9% Total Gross Expenditure: the total expenditures including interest
payments
Other Compensation 348.2 674.8 44.5 303.7 592.9 1232.9% 95.2%
Operating Budget: the Government budget is split into operating
Use of Goods and Services 840.8 954.0 179.4 661.5 720.2 80621.5 1.2% 301.5% 8.9% and development. Operating is the expenditure not targeted
Travel 78.0 137.4 10.5 67.5 106.4 913.3% 57.7% towards particular development projects under the NPPs.
Communications 51.8 47.8 4.5 47.3 43.7 877.6% -7.6%
Contracted Services 29.3 66.3 0.0 29.3 58.0 195572.2% 97.9% Development Budget: The Government budget for development
Repairs and Maintenance 83.0 90.8 23.3 59.7 68.7 195.6% 15.1% projects implemented by Government agencies. It contains
Utilities 95.0 110.5 21.3 73.6 91.6 329.3% 24.5% recurrent and capital expenditure in Afghanistan. These projects
Fuel 423.9 450.6 114.5 309.4 309.4 170.2% 0.0% are mainly donor funded. The Development Budget is sometimes
referred to as the Capital Budget in other countries
Other Use of Goods and Services 79.9 50.7 5.3 74.6 42.3 699.4% -43.3%
Tools and materials (< 50,000) 23.1 33.1 1.5 21.5 27.6 1683.3% 28.3%
Other Expenses 12.0 3.7 2.2 9.8 2.5 15.4% -74.2%
Advances and Return of Expenditure 44.8 13.9 1.6 43.3 12.2 678.5% -71.9%

Interest 25.6 0.0 0.0 25.6 0.0 967.2 0.0% - -100.0%

To Non-Residents 25.6 0.0 0.0 25.6 0.0 - -100.0%

Social Transfers 0.0 402.2 0.0 0.0 380.4 21781.6 1.8% - -

Subsidies 0.0 350.0 0.0 0.0 350.0 - -
Grants to Government Units & Other organisations 0.0 0.0 0.0 0.0 0.0 - -
Grants to Foreign Government - Current 0.0 0.0 0.0 0.0 0.0 - -
Grants to Foreign Government - Capital 0.0 0.0 0.0 0.0 0.0 - -
Grants to other Government Units - Current 0.0 0.0 0.0 0.0 0.0 - -
Grants to other Government Units - Capital 0.0 0.0 0.0 0.0 0.0 - -
Social Security 0.0 52.2 0.0 0.0 30.4 - -
Other Social Transfers 0.0 0.0 0.0 0.0 0.0 - -
Social Assistance 0.0 0.0 0.0 0.0 0.0 - -
Advance Subsides, Grants 0.0 0.0 0.0 0.0 0.0 - -

Gross Acquisition of Nonfinancial Assets 1.5 3.1 0.0 1.5 2.5 12015.8 0.0% 28827.8% 65.9%
Net Acquisition of Nonfinancial Assets -5.1 0.9 -4.1 -1.0 1.3 -132.3% -225.3%
Sale of Land and Buildings -6.6 -2.2 -4.1 -2.5 -1.2 -71.2% -54.0%
Buildings and Structures 0.0 0.0 0.0 0.0 0.0 - -
Machinery / Equipment (>50,000) 1.5 2.6 0.0 1.5 2.0 23155.8% 33.3%
Valuables 0.0 0.0 0.0 0.0 0.0 - -
Land 0.0 0.5 0.0 0.0 0.5 - -
Capital Advance Payments 0.0 0.0 0.0 0.0 0.0 - -
Source: Ministry of Finance, Fiscal Policy Directorate and AFMIS

10
 Table 7: Expenditure by Ministry
1394 1395 1394 1395 1395 % YTD % Change Overview:
Month 2 YTD Month 2 Budget Budget YTD Month This sheet shows the expenditure that is
Total Expenditures 14357.7 19497.5 11709.5 15869.7 467809.2 4.2% 35.8% 35.5% undertaken by each Ministry, so you can see how
13926.4 18796.2 11519.4 15195.8 449523.4 much each Ministry was budgeted, and how
Ministry of Interior 2564.1 4084.3 2358.5 3486.8 75088.1 5.4% 59.3% 47.8% much they have managed to spend to date.
Ministry of Defence 3081.1 6007.9 2649.2 5242.8 96682.2 6.2% 95.0% 97.9%
Notes:
Ministry of Foreign Affairs 101.7 52.7 85.5 50.3 5001.4 1.1% -48.1% -41.1%
Presidential Protective Service 66.0 88.3 6.2 11.8 1619.8 5.5% 33.8% 91.3% - Spedning on Security sector has increased in
General Directorate of National Security 2965.8 3086.3 2044.4 2094.8 12809.0 24.1% 4.1% 2.5% yearly expenditure, this is due more spending by
Total Security 8778.7 13319.5 7143.8 10886.5 191200.6 7.0% 51.7% 52.4% Minisry of Interior, and Ministry of Defence

Presidents Office 0.0 - - - - A large increase in expenditure on

National Assembly Meshanro Jirga 71.4 76.4 44.1 50.8 522.9 14.6% 7.0% 15.1% infrastructure reflects the priority the
National Assembly Wolesi Jirga 251.5 297.1 162.7 193.4 1512.6 19.6% 18.1% 18.8% Government is placing on this investment.
Supreme Court 0.0 24.7 0.0 12.6 3605.1 0.7% - -
Glossary:
Ministry of Justice 30.3 38.7 29.3 36.6 1001.2 3.9% 27.8% 25.1%
Administrative Affairs 101.2 293.7 63.2 194.7 4983.4 5.9% 190.3% 208.0% Total Gross Expenditure: the total expenditures
Ministry of State and Parliamentart Affairs 7.9 8.4 4.3 4.5 170.0 4.9% 6.2% 3.4% including interest payments
Ministry of Haj and Religious Affairs 43.3 67.2 37.0 57.5 1306.3 5.1% 55.3% 55.4%
Attorney General 110.8 131.4 96.8 87.6 1432.8 9.2% 18.6% -9.5% Operating Budget: the Government budget is
Election Commission 8.2 12.5 5.2 8.2 215.4 5.8% 51.4% 56.2% split into operating and development. Operating
IARCSC 18.5 36.2 6.5 23.0 519.3 7.0% 96.1% 254.8% is the expenditure not targeted towards
Independent Commission for Overseeing the Implementation of Constitution 68.1 - - - particular development projects under the NPPs.
Independent Board of new Kabul 0.0 0.0 0.0 0.0 3779.5 0.0% - -
Afghanistan Independent Human Rights Commission 104.6 - - -
The High office of Oversight and Anti Corruption 310.5 427.2 234.1 304.6 202.4 211.1% 37.6% 30.1%
Independent Directorate of Local Governance 130.2 131.2 126.0 90.7 3557.3 3.7% 0.8% -28.0%
Total Governance, Rule of Law and Human Rights 1083.8 1544.7 809.2 1064.1 22980.9 6.7% 42.5% 31.5%

Ministry of Public Works 52.9 391.6 36.5 370.5 36578.4 1.1% 640.7% 915.6%
Ministry of Transport and Aviation 21.6 16.3 17.7 10.7 387.6 4.2% -24.7% -39.3%
Ministry of Communication 41.1 47.6 30.3 33.3 2428.5 2.0% 15.6% 10.1%
Ministry of Energy and Water 108.4 87.0 96.4 71.0 8205.6 1.1% -19.7% -26.4%
Water Supply and Canalization Corporation 499.9 - - -
Da Brishna Shirkat 829.3 1.0 829.3 1.0 33019.6 0.0% -99.9% -99.9%
Ministry of Urban Development 20.8 21.7 13.4 13.1 3811.7 0.6% 4.3% -2.5%
Independent Board of new Kabul 739.5 - - -
Ministry of Mines and Industries 36.3 63.1 25.3 43.6 5076.2 1.2% 73.9% 72.5%
Geodesy and Cartography Office 17.1 18.0 12.9 13.1 179.1 10.0% 5.4% 1.7%
Directorate of Environment 16.3 17.0 11.5 11.5 270.3 6.3% 4.5% -0.1%
Afghanistan High Atomic Energy Commission 3.9 3.9 2.4 2.1 46.2 8.3% -1.1% -11.2%
Municipalities 5.2 10.8 5.2 10.8 0.0 - 105.9% 105.9%
Total Infrastructure and Natural Resources 1152.9 677.9 1080.9 580.8 91242.7 0.7% -41.2% -46.3%

Ministry of Education 1763.1 1742.5 1647.2 1588.1 46461.8 3.8% -1.2% -3.6%
Ministry of Higher Education 287.9 261.1 197.9 141.9 8605.3 3.0% -9.3% -28.3%
Ministry of Information and Culture 19.3 42.2 16.3 29.2 874.3 4.8% 118.6% 79.1%
Science Academy 21.5 35.2 9.6 24.8 222.8 15.8% 63.7% 156.8%
National Olympic Committee 2.5 7.9 2.5 7.8 578.5 1.4% 214.7% 209.5%
Total Education 2094.4 2088.9 1873.6 1791.6 56742.6 3.7% -0.3% -4.4%

Ministry of Public Health 167.2 313.5 102.6 212.3 20517.0 1.5% 87.5% 106.9%
Total Health 167.2 313.5 102.6 212.3 20517.0 1.5% 87.5% 106.9%

Ministry of Agriculture 93.3 133.5 73.9 108.7 9937.1 1.3% 43.0% 47.1%
Ministry of Counter Narcotics 8.5 12.5 5.1 6.3 1929.4 0.6% 47.7% 23.5%
Ministry of Rural Rehabilitation and Development 37.1 214.5 28.5 203.0 16945.7 1.3% 479.0% 611.9%
Total Agriculture and Rural Development 138.9 360.6 107.6 318.1 28812.3 1.3% 159.6% 195.8%

Ministry of Frontiers and Tribal Affairs 23.6 30.2 14.1 19.2 612.5 4.9% 27.9% 35.6%
Ministry of Martyrs, Disabled and Social Affairs 84.4 128.4 52.5 89.0 22000.9 0.6% 52.1% 69.5%
Ministry of Refugees and Repatriates 13.7 20.6 8.8 15.4 594.9 3.5% 50.2% 75.4%
Ministry of Women Affairs 9.7 15.4 9.7 10.4 237.1 6.5% 58.6% 6.8%
Office of Disaster Preparedness 5.3 7.7 3.8 5.3 780.1 1.0% 45.7% 40.7%
Directorate of Kochis 3.5 4.9 1.7 3.3 174.1 2.8% 37.3% 92.7%
Total Social Protection 140.3 207.2 90.6 142.5 24399.6 0.8% 47.7% 57.3%

Ministry of Finance 284.3 211.7 250.8 156.4 9285.4 2.3% -25.5% -37.6%
Ministry of Commerce 33.2 15.7 26.4 8.7 1117.0 1.4% -52.7% -67.2%
Ministry of Economy 19.8 20.0 14.4 13.5 571.4 3.5% 1.1% -6.5%
Control and Audit Office 13.8 15.6 8.6 9.4 838.6 1.9% 13.1% 8.8%
Central Statistics Office 16.2 17.3 10.6 10.8 239.9 7.2% 6.6% 1.7%
Afghanistan National Standard Authority 3.0 3.6 0.4 1.1 277.1 1.3% 23.2% 189.8%
Total Economic Governance and Private Sector Development 370.3 283.9 311.2 199.8 12329.5 2.3% -23.3% -35.8%

Afghanistan Investment Support Agency 0.0 - - -

Micro Finance Investment Support Facility for Afghanistan 0.0 0.0 0.0 0.0 1298.2 0.0% - -
Unallocated Reserves 0.0 - - -
Unspecified 445.7 715.6 198.1 681.3 18285.8 3.9% 60.5% 244.0%
Total Unclassified 445.7 715.6 198.1 681.3 19584.0 3.7% 60.5% 244.0%

11
Table 8: Expenditure by COFOG
1394 1395 1394 1395 Overview:
Month 2 YTD Month 2
General Public Services 3028.8 1801.9 2555.5 1418.5 This sheet breaks down expenditure by the UN
Recurrent Expenditure 1770.6 1798.8 1459.4 1415.4 COFOG classification, so you can see which
Capital Expenditure 1258.2 3.1 1096.1 3.1 priority areas received what.
Defence 6154.6 9253.3 4736.6 7413.3
Notes:
Recurrent Expenditure 6153.1 9250.2 4735.1 7410.8
Capital Expenditure 1.5 3.1 1.5 2.5 - On YTD, the Government expenditure in the
Public Order and Safety 3039.4 4706.2 2733.6 3931.5 defence sector, public order and safty has
Recurrent Expenditure 3039.4 4706.2 2733.6 3931.5 increased, where as its expenditure on general
Capital Expenditure 0.0 0.0 0.0 0.0 public service has decreased.
Economic Affairs 546.2 1097.0 434.4 937.7
Recurrent Expenditure 487.1 764.8 375.3 605.5 Glossary:
Capital Expenditure 59.1 332.2 59.1 332.2
COFOG: Classifications of the Functions of
Environmental Protection 16.3 17.0 11.5 11.5
Government, is a UN classification breaking
Recurrent Expenditure 16.3 17.0 11.5 11.5 down Government expenditure by key policy
Capital Expenditure 0.0 0.0 0.0 0.0 areas.
Housing and Communal Amenities 21.8 26.4 15.6 18.9 Recurrent Expenditure: is expenditure on non-
Recurrent Expenditure 21.8 26.4 15.6 18.9 capital items, typically salaries etc. These are
Capital Expenditure 0.0 0.0 0.0 0.0 items which need to be repurchased each
Health 172.3 322.8 107.1 220.5 year.
Recurrent Expenditure 172.3 322.3 107.1 220.0 Capital Expenditure: is the expenditure on
assets.
Capital Expenditure 0.0 0.5 0.0 0.5
Recreation, Culture and Religion 86.6 152.7 65.5 119.3
Recurrent Expenditure 86.6 147.3 65.5 113.9
Capital Expenditure 0.0 5.4 0.0 5.4
Education 2050.6 2003.8 1844.1 1729.5
Recurrent Expenditure 2050.6 2003.8 1844.1 1729.5
Capital Expenditure 0.0 0.0 0.0 0.0
Social Protection 110.1 158.3 74.8 109.9
Recurrent Expenditure 110.1 158.3 74.8 109.9
Capital Expenditure 0.0 0.0 0.0 0.0

Total 15226.8 19539.4 12578.6 15910.6

12
Table 9: Expenditure by Province
1394 1395 1394 1395 YTD Month Overview:
Month 2 YTD Month 2 % Growth
Kabul 1273.9 680.2 1101.2 476.2 -46.6% -56.8% This sheet overviews the expenditure on provinces. This
Kapisa 89.5 98.8 89.5 95.9 10.4% 7.1% does not give a full overview of the expenditure benefits
Parwan 127.7 152.4 127.0 152.4 19.4% 20.1% to provinces, as some central spending impacts provincial
Wardak 83.5 136.5 83.5 136.5 63.4% 63.4% welfare.
Logar 62.5 46.1 62.5 46.0 -26.3% -26.3%
Notes:
Nangarhar 662.2 1155.5 662.2 850.7 74.5% 28.5%
Laghman 87.9 95.6 87.9 63.1 8.7% -28.2% - On YTD, Many of the provinces have seen increase in
Pangsher 109.5 58.5 109.5 40.4 -46.6% -63.2% expenditures, where as on monthly basis, most of the
Baghlan 156.6 158.6 156.6 158.6 1.3% 1.3% border provinces show increase in thier expenditures.
Bamyan 53.7 47.2 53.7 41.6 -12.2% -22.6%
Ghazni 102.5 153.3 102.5 119.0 49.6% 16.1% Glossary:
Paktika 78.6 86.1 76.5 81.2 9.6% 6.1%
Offshore Payments: payments received by the
Paktiya 469.4 1066.7 469.4 1066.7 127.2% 127.2%
Government from outside of Afghanistan, not collected by
Khost 95.1 136.7 95.1 107.4 43.8% 12.9% any of the Line Ministries, or Provinces.
Kunar 113.3 130.6 113.3 120.8 15.3% 6.7%
Nuristan 28.1 43.3 28.1 43.3 54.0% 54.0%
Badakhshan 107.9 132.5 107.9 108.3 22.7% 0.3%
Takhar 119.3 174.3 119.3 174.3 46.1% 46.1%
Kunduz 167.7 206.5 167.7 206.5 23.2% 23.2%
Samangan 56.1 63.0 56.1 63.0 12.3% 12.3%
Balkh 650.3 869.2 650.3 674.6 33.7% 3.7%
Saripul 53.4 60.7 53.4 60.7 13.6% 13.6%
Ghor 71.0 81.8 71.0 81.8 15.3% 15.3%
Dikondy 34.3 37.9 34.3 37.9 10.5% 10.5%
Uruzgan 13.3 26.9 13.3 26.9 101.9% 101.9%
Zabul 58.5 60.9 58.5 60.9 4.1% 4.1%
Kandahar 703.4 1299.6 703.4 1299.6 84.8% 84.8%
Jawzjan 106.6 119.4 106.6 62.8 12.0% -41.1%
Faryab 129.5 162.2 129.5 162.2 25.2% 25.2%
Helmand 634.3 844.3 634.3 844.3 33.1% 33.1%
Badghis 56.7 64.3 56.7 59.5 13.4% 4.8%
Herat 541.7 968.0 541.9 968.4 78.7% 78.7%
Farah 96.6 97.0 96.6 97.0 0.4% 0.4%
Nimroz 55.7 54.5 55.7 54.5 -2.2% -2.2%
Central Ministries 7084.5 9928.3 4612.1 7226.9 40.1% 56.7%
Offshore Payments 22.8 0.0 22.2 0.0 -100.0% -100.0%
Total 14357.7 19497.5 11709.5 15869.7 35.8% 35.5%

13
 Table 10: Expenditure by ANDS Pillar

Expenditure by AND Pillar

1394 1395 1394 1395 Overview:

Month 2 YTD Month 2
Security 8,778.7 13,319.5 7,143.8 10,886.5 This sheet shows the expenditure by Government policy
Governance, Rule of Law and Human Rights 1,083.8 1,544.7 809.2 1,064.1 priority area (ANDS categories), reflecting the
Infrastructure and Natural Resources 1,152.9 677.9 1,080.9 580.8 Government's policy priorities.
Education 2,094.4 2,088.9 1,873.6 1,791.6
Glossary:
Health 167.2 313.5 102.6 212.3
Agriculture and Rural Development 138.9 360.6 107.6 318.1 ANDS Sectors: ANDS is the Afghanistan National
Social Protection 140.3 207.2 90.6 142.5 Development Strategy, the original document setting
Economic Governance and Private Sector Development 370.3 283.9 311.2 199.8 out the development plan for Afghanistan. The sectors
Unclassified 445.7 715.6 198.1 681.3 represent budget sectors into which Ministries and
Agencies can be categorised. This breakdown gives an
idea of where the Government's priorities lay.

14
 Table 11: Financing

1394 1395 1394 1395 Overview:

Month 2 YTD Month 2
TOTAL FINANCING (28,066.0) (28,504.6) 1,346.4 477.4 This sheet shows the sources of financing for the
deficit, or uses of the surplus
Net Acquisition of Financial Assets (28,549.6) (27,383.9) 896.1 1,944.5
Notes:
Domestic (28,549.6) (27,383.9) 896.1 1,944.5
Currency and Deposits (24,387.6) (22,460.3) 59.2 942.5 - Last fiscal year, the Government relied on funds from
Treasury Si ngl e Account (18,008.5) (17,024.4) 651.9 3,390.6 the TSA to finance expenditures, this year (YTD), the
Provi nci al Revenue Accounts - 0.0 - 0.0 TSA has been accumulating overall funds, building on
Donor Accounts (6,379.0) (5,438.6) (592.7) (2,448.1) some of the losses occure from withdrawal last year.
Other Deposi t Accounts - 2.7 - -
Loans 6.7 8.7 5.6 4.6
Loans 0.8 1.3 0.8 0.8 Glossary:
Advances 5.8 7.4 4.8 3.8
Treasury Single Account: The main bank account of the
Other Accounts Receivable (0.0) 119.0 - 119.0 Government. In Afghanistan, the TSA consists of the
Cl eari ng Accounts (0.0) (57.1) - (57.1) Afghani account, the US dollar account, provincial
Other Current Assets - 176.0 - 176.0 revenue and expenditure accounts, and ARTF and
Other Assets (4,168.7) (5,051.4) 831.3 878.4 LOTFA accounts.
Provi nci al Expendi ture Accounts (4,168.7) (5,051.4) 831.3 878.4
Foreign - - - - Accounts Receivable: outstanding payments due to the
Government
Net Acquisition of Financial Liabilities 483.6 (1,120.7) 450.3 (1,467.1)
Accounts Payable: outstanding payments owed by the
Domestic 484.4 (1,120.7) 451.2 (1,467.1)
Government.
Accounts Payable 809.9 1,047.4 667.3 940.5
Accounts Payabl e - Suppl i ers 804.4 1,014.7 730.2 997.2 Financial Assets: A financial claim on an asset that is
Accounts Payabl e - Other 5.5 32.7 (63.0) (56.7) usually documented by some type of legal
Pension Liabilities 5.9 23.0 (53.2) (41.3) representative. Examples include bonds and shares of
Other Payables - - - - stock, but not tangible assets such as real estate or
Other Liabilities (331.4) (2,191.0) (162.9) (2,366.3) gold. These are included below the line as financing
Foreign (0.8) 0.0 (0.9) (0.0) items
Foreign Currency - - - -
Loans (1.2) - (1.2) -
Currency Gain/Loss 0.3 0.0 0.2 (0.0)

Memorandum
Deposits with Banks - - - -
Investments - - - -

15