Transfers in cash or in kind between general government and governments or international organisations in the rest of the world, except investment grants and other capital transfers.

(1) the non-tax contributions of the government to the Institutions of the European Union, except the 'GNP' based fourth own resource;

(2) the contributions of the government to international organisations (excluding taxes payable by member governments to supra-national organisations);

(3) any current transfers which general government may receive from the institutions or organisations referred to under (1) and (2);

(4) current transfers between governments, either in cash (e.g. payments intended to finance the budget deficits of foreign countries or overseas territories) or in kind (e.g. counterpart of gifts of food, military equipment, emergency aid after natural disasters in the form of food, clothing, medicines, etc.);

(5) wages and salaries paid by a government, an Institution of the European Union or an international organisation, to advisers or technical assistance experts made available to developing countries.