Podgorica (MINA-BUSINESS) - Around a quarter or 23 percent of the Montenegrin 2001 budget of 326 million euros had been financed from various types of borrowing and loans. Total foreign assistance to the budget amounted to 12 million euros. According to the final budget statement approved by the government last Friday, more than 57 percent of the budget revenue had come from various taxes, mainly from a sales tax and personal income tax. Only three percent of the revenue stemmed from corporate taxes and property taxes. The total tax revenue was four percent lower than planned, except for sales taxes which generated 2.0 million euros more than planned. "Taxes, fees and other republican revenues and donations were insufficient to cover all the costs, so that 76.5 million euros had been raised through various loans and credits," the final budget statement said. A third of the total revenue, the state spent on wages to administration workers and employees in the judiciary and other budget beneficiaries. Around 18 percent financed debt servicing and 14 percent various donations and social benefits. Around 12 million euros was spent on subsidies in agriculture, railway and road transport and electricity.