In these rules, unless the context otherwise requires,-
(a) “ Act” means the Karnataka Fiscal Responsibility Act, 2002, (Karnataka Act 16 of 2002);
(b) “Contingent liabilities” means guarantees given by the State Government for borrowings by Public Sector Undertakings and Special Purpose Vehicles and other equivalent instruments for which the State Government may be called upon to make payment in case of default by the borrowing organizations;
(c) “MTFP” means the Medium Term Fiscal Plan;
(d) “ Next Year” means the year for which the budget is being presented;
(e) “Off- budget borrowings” means borrowings by Public Sector Undertakings and Special Purpose Vehicles and other equivalent instruments where liability for repayment is on the State Government;
(f) “Section” means a section of the Act.