Para 12.6.4 — CAM

5. Aggregate totals are made at all levels viz. sub – major head, major head, sub – sector and sector levels. The total for the Public Account is also depicted;

6. Minor head wise details of the major head 8999 Cash Balance under the ‘Sector N Cash Balance’. The opening balance under this major head is equal to the figure under the column for Receipts while the closing balance is equal to the figure under the column for Disbursements. A footnote comparing the closing balance under head 8999 – 102 Balance with Reserve Bank in this statement with the closing balance as reported by RBI, CAS, Nagpur is also recorded.

(2) A statement showing details of foreign loans in foreign Currencies/Rupees in Crores and the exchange rate adopted (as on 31st March of the year) is appended to statement no.14.This is furnished by CAAA.

12.6.4 Statement No. 15-Statement of loans and advances showing the amounts advanced and repaid, interest received during the year and the balances of such loans and advances at the commencement and close of the year. Section: 1- Major and minor Head wise details of Loans and Advances

Major and Minor head wise details of loans are given in this section. The details consist of balance of loans at the commencement of the year, amount of loans paid and repaid during the year, write off during the year, balance of loans at the end of the year, net addition/decrease during the year and interest credited during the year for each minor head.

Section: 2 – Repayment in arrears from State or Union Territory Governments section, details of arrears pertaining to each State/UT Government are given.

The details consist of amount of arrears at the close of the year (principal amount in arrear, interest amount in arrear and their total are shown separately), the earliest period to which the arrears relate and total loans outstanding against each State/UT at the close of the year.

Section: 3– Repayment in arrears from Other Loanee entities or institutions The same details, as in section 2, are provided for each loanee entity/institution.

Additional Disclosures: Details of fresh Loans and Advances made during the year are furnished in this statement. The details are given for each State/UT/Foreign Government separately and also for each loanee entity/institution. For fresh loans to the Government servants given during the year, the details are given for each class of loans to Government servants separately. The details of fresh loans given during the year are provided as under:

(i) Number of fresh loans given to each loanee entity;

(ii) Total amount of fresh loans given to each loanee entity;

(iii) Rate of interest for each fresh loan; and

(iv) Moratorium period for loans given during the year, if any;

(v) Cases of loans having been sanctioned as “loan in perpetuity”;

(vi) Details of loans sanctioned by the Government where the term and conditions of the loans were not settled; and

(vii) Cases of fresh loans and advances made during the year to loanee entities from whom repayment of earlier loans in arrears.