Bonds

The bonds shall be known as political party financial assistance bonds and shall indicate the year of the elections to which they relate, the interest rate they shall yield and the date of issue.

The bonds shall yield an interest equivalent to the basic passive rate calculated by the Central Bank of Costa Rica, plus one percent (1%); and shall have a two-year maturity date. This rate shall be adjustable every three months.

The political party financial assistance bonds shall be non-seizable, have the full guarantee of the State and exempt from tax.