Section 4(4) in Bihar State Electricity Reforms Transfer Scheme, 2012
4.2The assets and liabilities specified in Schedule - 'E' shall not form part of the assets and liabilities to be transferred to the proposed successor companies as classified in Schedules - 'A' to 'D' but shall form part of residuary assets and liabilities to be retained by the State Government. However, outstanding State Govt. Loans and interest thereon receivable from board will continue to be shown as recoverable from board in the books of State Govt., pending final adjustment between board and State Govt.
