Notes: 1) Since 2002, the latest International Monetary Fund Guidelines on government financial statistics have been used as a model to prepare annual budgetary acts. Accordingly, revenues are classified into “taxes and other revenues”, and “oil sales” which had earlier been classified as revenue are now referred to as "transfer of capital assets".2) In 2007/08, it includes budget supplement at Rls. 9,500 billion.3) The government budget does not include state revenues and expenses derived from state owned commercial enterprises. 4) The government budget does not account for subsidies paid to state owned commercial enterprise. See also Subsidy reform plan. 5) Excluding special revenues and expenditures and the figure for transparency in the price (subsidy) of energy bearers. 6) For "Total Government Budget" (including state owned commercial companies), see Statistical Center of Iran. 7) "Hidden" spending and liability not included.