Section 2(i) in Rajasthan Fiscal Responsibilities and Budget Management Act, 2005
(i)"guarantees" means the liabilities (except outstanding guarantees against State Insurance and Provident Fund, which are included in total explicit liabilities), undertaken by State Public Sector Undertakings or Special Purpose Vehicles, where servicing and repayment liabilities fall on the State Government in the event of default by the primary borrower;
