Exam Cheat Sheet 📝

State Budget الموازنة العامة

Revenue Chapters • Expenditure Chapters • Deficit Equations
📥
Revenue الإيرادات
4 Chapters — Money IN
Current Revenue (جاري — recurring every year)
Ch 1
Tax Revenue (Direct & Indirect)
الضرائب — أكثر من 80% من الإيرادات
Ch 2
Grants & Aid
المنح والإعانات
Ch 3
Non-Tax Revenue (Fees, Fines)
إيرادات غير ضريبية
Capital Revenue (رأسمالي — one-time)
Ch 4
Financial Assets & Privatization
حصيلة بيع أصول مالية وخصخصة
📤
Expenditure المصروفات
8 Chapters — Money OUT
Current Expenditure (جاري — daily operations)
Ch 1
Wages & Salaries
الأجور والمرتبات
Ch 2
Goods & Services
شراء سلع وخدمات
Ch 3
⚡ Interest on Public Loans
فوائد القروض — KEY for Primary Deficit!
Ch 4
Subsidies & Social Benefits
الدعم والمنح والمزايا الاجتماعية
Ch 5
Other Expenditures
مصروفات أخرى
Capital Expenditure (رأسمالي — investment & debt)
Ch 6
Capital / Investment Spending
الاستثمارات — بناء طرق ومستشفيات
Ch 7
Purchase Financial Assets
شراء أصول مالية
Ch 8
Loan Repayment (Principal)
سداد أقساط القروض
1
Cash Deficit — العجز النقدي
Exp (1+2+3+4+5+6) Rev (1+2+3)
Compares ALL operational spending (current + capital investment) against only CURRENT recurring revenue. Excludes financial transactions (Ch7,8 exp & Ch4 rev).
💡 Revenue stops at 3, Expenditure goes to 6. Think: 3 vs 6 = Cash Deficit. The simplest comparison — daily income vs daily spending + investments.
2
Total Deficit — العجز الكلي
Cash Deficit + ( Ch7 Exp Ch4 Rev )
Takes Cash Deficit and adds the NET financial transactions. Ch7 = buying financial assets (money out). Ch4 = selling financial assets (money in). The difference shows if financial dealings made things better or worse.
💡 Cash Deficit + the 'financial pair' (Ch7 out vs Ch4 in). Think: 7 minus 4 = the investment gap added on top.
3
Primary Deficit — العجز الأولي
Total Deficit Interest (Ch3 Exp)
Strips away interest payments on OLD debt. Shows whether TODAY's fiscal policy is sustainable, ignoring the burden of past borrowing.
💡 Total minus Interest = Primary. If Primary = 0, you're only borrowing to pay old interest. If Primary > 0, you're sinking deeper even without old debt!
How They Build on Each Other
① Cash Deficit — Operations only
+ net financial transactions
② Total Deficit — Full picture
− remove old debt interest
③ Primary Deficit — Is policy sustainable?
Quick Check: Surplus vs Deficit — فائض أم عجز
Σ Revenue (Ch1-3) > Σ Exp (Ch1-6) → Surplus فائض
⚖️ Σ Revenue (Ch1-3) = Σ Exp (Ch1-6) → Balanced توازن
🔴 Σ Revenue (Ch1-3) < Σ Exp (Ch1-6) → Deficit عجز
Σ Revenue (Ch4) > Σ Exp (Ch7) → Total Surplus
🧠 Number Tricks to Remember
📥Revenue = 4 chapters only (1-2-3-4). First 3 are CURRENT, 4th is CAPITAL (selling assets).
📤Expenditure = 8 chapters. First 5 are CURRENT (daily ops), last 3 are CAPITAL (6=build, 7=invest, 8=repay loans).
🔢Cash Deficit: Revenue uses 1,2,3 — Expenditure uses 1,2,3,4,5,6. Easy: Rev stops at 3, Exp goes to 6.
Total Deficit: Cash + NET of (Ch7 Exp minus Ch4 Rev) — the 'financial transactions' pair.
Primary Deficit: Total minus Ch3 Exp (interest). Just REMOVE the interest burden!
Current = جاري = ROUTINE (every year). Capital = رأسمالي = INVESTMENT (one-time/long-term).
🏠 Remember It Like Your Home Budget
💰 Ch1 Rev: Taxes
= Your monthly salary
🎁 Ch2 Rev: Grants
= Money from parents
🅿️ Ch3 Rev: Fees
= Renting your parking spot
🚗 Ch4 Rev: Asset sales
= Selling your old car
🛒 Ch1-5 Exp: Current
= Groceries, bills, rent
🏢 Ch6 Exp: Capital
= Buying an apartment
🏦 Ch3 Exp: Interest
= Monthly loan interest
📋 Ch8 Exp: Loan repay
= Paying off mortgage
⚡ Quick Answers for Common Exam Questions
Q: Why is Ch4 Revenue excluded from Cash Deficit?
A: Because selling assets is NOT recurring — you can't sell the same factory twice. Cash deficit measures sustainable income only.
Q: Why remove interest for Primary Deficit?
A: Interest is a LEGACY cost from past borrowing. Primary deficit shows if TODAY's policy is sustainable without old debt burden.
Q: What does 'Current' mean in budget context?
A: NOT 'this year'! It means ROUTINE / RECURRING / OPERATIONAL — things that happen every year as part of normal government operations (جاري).
Q: What's the difference between Ch7 & Ch8 Exp?
A: Ch7 = BUYING financial assets (investing). Ch8 = REPAYING loan principal (reducing debt). Both are financial, not operational.
Q: When is there Surplus vs Deficit?
A: If Σ Revenue Ch(1-3) > Σ Exp Ch(1-6) → SURPLUS. If less → DEFICIT. If Ch4 Rev > Ch7 Exp → TOTAL SURPLUS possible.
Q: What % of Egypt's budget goes to debt servicing?
A: About 40-47% of total expenditure goes to interest + loan installments. Tax revenue alone makes up >80% of government revenue.

🎯 The 3-2-1 Summary

3 Types of Deficit: Cash → Total → Primary (each builds on the previous)
2 Categories: Current (جاري = routine) vs Capital (رأسمالي = investment)
1 Key Insight: Primary Deficit is what truly matters — it shows if fiscal policy is sustainable TODAY