income. It is therefore customary in financial and statis-
 
tical discussions to take into consideration only the public
 
trading capital in general with its net yield. Under the
 
"other trading capital", which primarily embraces the
 
holdings of the Reich in industrial andbanking undertakings,
 
as well as the forests and public lands belonging to the
 
Reich, the productive outlays in connection with the in-
 
vestments for the Four- Year Plan were greater in the
 
fiscal years 1938 and 1939 than the ocrresponding revenues.
 
So there is here a debit item for net yield in both years.
 
       Also in the case of the other general means of cover
 
ing, in the Reich budget expenditures stand opposite gains
 
entered as gross profits; they are different in nature from 
 
the expenditures of the civil administrative authorities.
 
Like the expenditures in connection with the trading capital,
 
these disbursements have to a certain extent an internal
 
connection with the items of income, so that in a practical
 
way they are likewise set off against them, in order that
 
the real administrative expenditures of the Reich may be
 
worked out. In the fiscal year 1938 there was here an item
!
of expenditure of 27.3 million RM; in the fiscal year 1939
 
the corresponding sum amounted to 198 million RM (see Table
 
4),
                                         z                                                                                  . ,
 
     If we take away from the civil expenditures of the Reich
 
aotually made in the fiscal year 1938 and 1939 the amounts
 
mentioned, for the tax transfers put on the books as outlays,