Section 7(2) in The M.P. Rajkoshiya Uttardayitva Avam Budget Prabandhan Adhiniyam, 2005
(2)In particular and without prejudice to the provisions contained in sub-section (1), the Medium Term Fiscal Policy Statement shall include the various assumptions behind the fiscal targets and an assessment of sustainability relating to,-(i)the balance between revenue receipts and revenue expenditures;(ii)the use of capital receipts including borrowings for generating productive assets; and(iii)the estimated yearly pension liabilities worked out on actuarial basis or using trend growth rate for the next ten years.
