This category also includes liabilities for such direct transfers as a result of transfer of risks from energy producers or consumers to governments. In other words, the value of this support equals the deviations from the national benchmarks of the respective corporate profit tax, property' and land tax, royalties, fees on infrastructure use for producers, and reduced rates and exemptions with respect to VAT, excise and other possible taxes on energy sold to consumers. These have been singled out because of the obvious cost of such measures for the budget.