Article 3. In this Account the revenues shall be the proceeds from the sale of imported commodities (including those similar to imported commodities and excluding the U. S. aid commodities to Japan;hereinafter the same), the proceeds from the sale of foreign exchange, etc.(meaning the foreign exchanges, the foreign currencies and the foreign currency instruments (including bonds and documents proving the right of property), and claims;hereinafter the same) obtained in this Account, the proceeds from the domestic sale of exportable commodities (including those similar to exportable commodities;hereinafter the same), the refunded money of and the interest on loans to the foreign tade kodans, the payment unde the provision of Article 20 paragraph 5 of the Foreign Trade Kodans Law (Law No.58 of 1947) and accessory sundry receipts;and the expenditures shall be the purchasing money of exportable commodities, the disbursement for acquisition of the foreign exchange, etc. in this Account, the charges or imported commodities, the processing cost of imported commodities (including charges), the disbursement due to transactions similar to the foreign trade, the loans and grants to foreign trade kodans, the interest on and the refunded money of the borrowings under the provisions of paragraphs 6 and 7 of the Supplementary Provisions, the transfers to the Foreign Exchange Special Account, the expenses for managing business, the business managing fee, the interests on temporary borrowings or accommodation bills under the provision of Article 10 paragraph 2, the expenses concerning floatation and redemption of accommodation bills and accessory miscellaneous expenses.