The Act of 2010 also codifies the role of the Authority in currency, exchanges, official practices, and defines related penal offenses. The Act of 2010 streamlines regulations on external reserves and foreign exchange. It restates the relationship between the Authority and financial institutions and formally enables the Authority to act as the fiscal agent, adviser, and bank to the government of Bhutan. Under the law, government credit and solvency are substantively and procedurally regulated, restricting government loans and advising the government on its budget to prevent indebtedness.