Fourth: For covering the Budget deficit, the Minister of Finance is authorized to do the following: 1- Withdraw from the State's General Reserve account. 2- Borrow or finance, and issue debt instruments and all kinds of Sukuk, inside and outside the Kingdom of Saudi Arabia, and whatever this requires, including: A- Establishing companies inside and outside the Kingdom. B- Concluding necessary contracts and agreements in this regard. C- Issuing government guarantees for government agencies whose budgets are attached to the State's General Budget to support borrowing for these agencies, provided that: 1- Government agencies whose budgets are attached to the State's General Budget, shall not borrow or issue any type of debt instruments or any kind of Sukuk, or issue any government guarantee, except after receiving a written approval of the Minister of Finance. 2- Other agencies whose budgets are not attached to the State's General Budget shall not be supported and no governmental guarantee shall be issued for them, except after receiving a written approval of the Minister of Finance. Fifth: 1- Had the budget yielded a surplus, the authorities shall transfer it to the State's general reserve account. 2- The Minister of Finance is authorized, during the fiscal year, to allocate a portion of the revenue, collected in excess of the estimated amount deposited in the current account of the Ministry of Finance, to government agencies. --More 22:05 LOCAL TIME 19:05 GMT 0038 www.spa.gov.sa/w1225403