SECTION 398

Other revenue shall comprise: • operating reserves; • bonuses and royalties granted by the State; • financial proceeds; • transfers received; • other proceeds and sundry profits; • trade-in of depreciation; • medium- and long-term loans; • assistance funds; • donations and legacies with investments costs; • proceeds from the sale of property and the transfer of fixed assets; • proceeds from the sale of impounded animals or equipment not claimed within the regulatory time limit; • capital gains on the transfer of fixed assets; • investment reserves; • other revenue brought forward the previous financial year deemed recoverable; • reserves not allocated, but maintained as quasi-money on the assets side; • production of fixed assets by the local authority for itself or capital investment; • dividends and other proceeds from return on investment; • any resource from international or decentralized cooperation.