Section 5: Disclosures- (1) The State Government shall, at the time of presenting the Annual Budget, make disclosures in the following formats under sub-section (1) of section 7

(a) A statement of select indicators of the fiscal situation in Form D-1;

(b) A statement on guarantees given by the Government in Form D-2;

1 (c) Deleted;

(d) A statement on the Guarantee Redemption Fund in Form D-4; and

(e) A statement on tax demands raised but not realised in Form D-5.

(2) The State Government shall, at the time of presenting the Annual Budget, make disclosures in the following formats as required under sub-section 2 of section 7 :- 1 Clause (C) of sub-rule (1) of Rule 5 deleted by Rajasthan Fiscal Responsibility and Budget Management (Amendment) Rules, 2014 vide gazette notification dated March 17, 2015 2

(a) A statement of significant changes, if any, in the accounting standards, policies and practices affecting or likely to affect the computation of prescribed fiscal indicators in Form D-6;

(b) A statement of borrowings, Ways & Means advances/ overdrafts availed of from the Reserve Bank of India in Form D-7; and

(c) A statement on the estimated yearly pension liabilities worked out on an actuarial basis for the next ten years in Form D-8:

Provided that for a period of five financial years from the commencement of this Act, pension liabilities may instead of working out on actuarial basis, be estimated by making forecasts on the basis of trend growth rates.

(3) The provisions of sub-rule (1) shall be complied with not later than three years after the coming into force of the Act.