The Statement referred to in subsection (2) of section 5 would be presented to the Legislature simultaneously with the Budget and will be called a "Budget Overview” which would include, inter-alia, the following, namely:- a) the significant changes in the accounting standards, policies and practices affecting or likely to affect the computation of the prescribed fiscal indicators;
b) (i) the total outstanding guarantees as on 31st March of the previous year;
(ii) the estimated outstanding guarantees as on 31st March of the current year; and
(iii) the estimated ceiling on outstanding guarantees as on 31st March of the next year;
c) (i) stock of off-budget borrowings as on 31st March of the previous year; and
(ii) estimated stock of off-budget borrowings as on 31st March of the current year;
d) arrears of revenue under major heads as on 31st March of the previous year;
e) tax concessions (separately for waiver and deferment) under major heads for the previous year;
f) cumulative subsidy due and not paid to Public Utilities and Undertakings as on 31st March of the previous year;
g) (i) major subsidy payable during the previous year;
(ii) actually paid during the previous year;
h) Performance of the Power Sector finances during the previous year;
i) The calculated values of the fiscal indicators that would have been obtained in the previous year, the current year and the next year if all payment obligations were fully discharged during that year.