a government practice involves a direct transfer of funds (for example, grants, loans, equity infusion), potential direct transfers of funds or liabilities (for example, loan guarantees);
baineann cleachtas rialtais le haistriú díreach cistí (mar shampla, deontais, iasachtaí, instealladh cothromais), le haistrithe ionchasacha díreacha cistí nó dliteanas (mar shampla, ráthaíochtaí iasachta);