Overall budgetary transfers in the PSE database (Section 2.4) include, in principle, central budget transfers and funding from external donors (bilateral and from international banks) but does not include local co-financing as there is no data on this. The allocation of DAK funds has not been entirely transparent. The allocation mechanisms set forth in the regulations are not yet well understood by many regional governments (ADB, 2010). Plantation SOEs were originally established in 1958 when the government nationalised the Dutch plantation companies. The current number of 15 is the result of a series of mergers, based on geographical location, undertaken by the government to improve the efficiency and effectiveness of the SOEs. Perum is the abbreviation for perusahaan umum, meaning public corporation.