{"entries":[{"binding":[],"bop_function":null,"change":-2.42,"col":"E_BANK","component":"bonds","confidence":"low","flags":[],"label":"estimated","pct_change":-0.094291,"prior":25.69,"prior_status":"estimated","prov":"sam_fincorp:2affd44f4de7","ref":"R4","role":"free","row":"G_CEN","status":"balanced","v":23.27,"verdict":null,"why":null},{"binding":[],"bop_function":null,"change":-98.03,"col":"E_BANK","component":"borrowings","confidence":"low","flags":[],"label":"estimated","pct_change":-0.094291,"prior":1039.65,"prior_status":"estimated","prov":"sam_fincorp:2affd44f4de7","ref":"R4","role":"free","row":"G_CEN","status":"balanced","v":941.62,"verdict":null,"why":null},{"binding":[],"bop_function":null,"change":-1817.21,"col":"E_BANK","component":"deposits","confidence":"low","flags":[],"label":"estimated","pct_change":-0.094291,"prior":19272.28,"prior_status":"estimated","prov":"sam_fincorp:2affd44f4de7","ref":"R4","role":"free","row":"G_CEN","status":"balanced","v":17455.08,"verdict":null,"why":null},{"binding":[],"bop_function":null,"change":0.0,"col":"E_BANK","component":"banks","confidence":null,"flags":[],"label":"official","pct_change":0.0,"prior":14295.56,"prior_status":"official","prov":"sam_government:474cb0531f0b","ref":"R7","role":"fixed","row":"G_CEN","status":"official","v":14295.56,"verdict":null,"why":null},{"binding":[],"bop_function":null,"change":0.0,"col":"E_INSP","component":"lic","confidence":null,"flags":[],"label":"official","pct_change":0.0,"prior":4272.54,"prior_status":"official","prov":"sam_government:8a865c903b4f","ref":"R7","role":"fixed","row":"G_CEN","status":"official","v":4272.54,"verdict":null,"why":null},{"binding":[],"bop_function":null,"change":2155.46,"col":"E_NBFC","component":"bonds","confidence":"low","flags":[],"label":"balancing_set","pct_change":0.316741,"prior":6805.13,"prior_status":"estimated","prov":"sam_fincorp:2affd44f4de7","ref":"R4","role":"free","row":"G_CEN","status":"balanced","v":8960.59,"verdict":"explained","why":"Explained. G_CEN <- E_NBFC R4 bonds, 6,805 -> 8,952 (2,147, +31.6%; z 1.316; free low; no constraint binds on it). NBFC bonds pay about half the coupon in the prior (the NBFC expended scale 0.503: the RTP NBFC P&L leaves little for non-bank creditors; fincorp-4), so a rise toward the full coupon is toward the evidence. E_BANK ran a -1,02,838 deficit and E_NBFC a 2,32,893 surplus in the prior (fincorp-2): FISIM leaves banks' SNA property income negative, while the F4a GOS split (NAS 8.12 S125-S127 GVA, including MFs, auxiliaries and captive institutions) gives NBFCs more GOS than the RTP-scaled interest matrix can carry. GRAS (no weights, no constraints) gives 9,835."},{"binding":[],"bop_function":null,"change":93.09,"col":"E_NBFC","component":"borrowings","confidence":"low","flags":[],"label":"balancing_set","pct_change":0.316741,"prior":293.91,"prior_status":"estimated","prov":"sam_fincorp:2affd44f4de7","ref":"R4","role":"free","row":"G_CEN","status":"balanced","v":387.0,"verdict":"explained","why":"Explained. Cell G_CEN <- E_NBFC: 7,099 -> 9,339 (2,240, +31.6%; 2 entries). Largest moves: fincorp R4 bonds 2,147 (+31.6%); fincorp R4 borrowings 93 (+31.6%). The largest mover is explained under its entry: NBFC bonds pay about half the coupon in the prior (the NBFC expended scale 0.503: the RTP NBFC P&L leaves little for non-bank creditors; fincorp-4), so a rise toward the full coupon is toward the evidence. E_BANK ran a -1,02,838 deficit and E_NBFC a 2,32,893 surplus in the prior (fincorp-2): FISIM leaves banks' SNA property income negative, while the F4a GOS split (NAS 8.12 S125-S127 GVA, including MFs, auxiliaries and captive institutions) gives NBFCs more GOS than the RTP-scaled interest matrix can carry."},{"binding":["government:gov.r7x.g_cen.interest_other_parties"],"bop_function":null,"change":-17.93,"col":"E_NFPR","component":"interest_other_parties","confidence":"low","flags":[],"label":"balancing_set","pct_change":-0.05,"prior":358.67,"prior_status":"estimated","prov":"sam_government:2bd64c358dcf","ref":"R7x","role":"free","row":"G_CEN","status":"balanced","v":340.74,"verdict":"explained","why":"Explained (payer key). Cell G_CEN <- E_NFPR: 36,726 -> 32,821 (-3,905, -10.6%; 3 entries). Largest moves: government R7x telecom_licence -2,759 (-8.7%); government R7x petroleum_rent -1,129 (-25.0%); government R7x interest_other_parties -18 (-5.0%). The published line (government-32) is held within 5% by gov.r7x.g_cen.telecom_licence and each payer sector's part within 25% of its key share by the Wave C payer bands; the key is a proxy (NAS 2026 St 7.1A/7.1B/7.1C OS(+MI) + CFC of the industry; government-23). E_NFPU's prior surplus (3,12,829) and E_NFPR's deficit (-1,13,892) move the split toward public payers, up to the 25% band (without the payer bands, a trial run of the Wave C fix moved telecom licence fees from public NFCs 3.1-fold). No clean source splits these rents by payer."},{"binding":["government:gov.r7x.g_cen.petroleum_rent","government:gov.r7x.g_cen.petroleum_rent.e_nfpr"],"bop_function":null,"change":-1128.69,"col":"E_NFPR","component":"petroleum_rent","confidence":"low","flags":[],"label":"balancing_set","pct_change":-0.25,"prior":4514.77,"prior_status":"estimated","prov":"sam_government:23446bc7a972","ref":"R7x","role":"free","row":"G_CEN","status":"balanced","v":3386.08,"verdict":"explained","why":"Explained (payer key). G_CEN <- E_NFPR R7x petroleum_rent, 4,515 -> 3,386 (-1,129, -25.0%; z 0.750; free low; binding: gov.r7x.g_cen.petroleum_rent (target 15,419, balanced 16,190, at its upper edge); gov.r7x.g_cen.petroleum_rent.e_nfpr (target 4,515, balanced 3,386, at its lower edge)). The published line (government-32) is held within 5% by gov.r7x.g_cen.petroleum_rent and each payer sector's part within 25% of its key share by the Wave C payer bands; the key is a proxy (NAS 2026 St 7.1A/7.1B/7.1C OS(+MI) + CFC of the industry; government-23). E_NFPU's prior surplus (3,12,829) and E_NFPR's deficit (-1,13,892) move the split toward public payers, up to the 25% band (without the payer bands, a trial run of the Wave C fix moved telecom licence fees from public NFCs 3.1-fold). No clean source splits these rents by payer. GRAS (no weights, no constraints) gives 5,539."},{"binding":[],"bop_function":null,"change":-2732.21,"col":"E_NFPR","component":"telecom_licence","confidence":"low","flags":[],"label":"balancing_set","pct_change":-0.085777,"prior":31852.28,"prior_status":"estimated","prov":"sam_government:c4663935c164","ref":"R7x","role":"free","row":"G_CEN","status":"balanced","v":29120.08,"verdict":"explained","why":"Explained (payer key). Cell G_CEN <- E_NFPR: 36,726 -> 32,821 (-3,905, -10.6%; 3 entries). Largest moves: government R7x telecom_licence -2,759 (-8.7%); government R7x petroleum_rent -1,129 (-25.0%); government R7x interest_other_parties -18 (-5.0%). The published line (government-32) is held within 5% by gov.r7x.g_cen.telecom_licence and each payer sector's part within 25% of its key share by the Wave C payer bands; the key is a proxy (NAS 2026 St 7.1A/7.1B/7.1C OS(+MI) + CFC of the industry; government-23). E_NFPU's prior surplus (3,12,829) and E_NFPR's deficit (-1,13,892) move the split toward public payers, up to the 25% band (without the payer bands, a trial run of the Wave C fix moved telecom licence fees from public NFCs 3.1-fold). No clean source splits these rents by payer."},{"binding":[],"bop_function":null,"change":0.0,"col":"E_NFPU","component":"public_undertakings","confidence":null,"flags":[],"label":"derived","pct_change":0.0,"prior":64906.2,"prior_status":"derived","prov":"sam_government:fe917b48b938","ref":"R7","role":"fixed","row":"G_CEN","status":"derived","v":64906.2,"verdict":null,"why":null},{"binding":["government:gov.r7x.g_cen.interest_psu"],"bop_function":null,"change":464.34,"col":"E_NFPU","component":"interest_psu","confidence":"low","flags":[],"label":"estimated","pct_change":0.05,"prior":9286.8,"prior_status":"estimated","prov":"sam_government:4a2b7e9120c3","ref":"R7x","role":"free","row":"G_CEN","status":"balanced","v":9751.14,"verdict":null,"why":null},{"binding":["government:gov.r7x.g_cen.petroleum_rent"],"bop_function":null,"change":1899.63,"col":"E_NFPU","component":"petroleum_rent","confidence":"low","flags":[],"label":"balancing_set","pct_change":0.174214,"prior":10904.0,"prior_status":"estimated","prov":"sam_government:23446bc7a972","ref":"R7x","role":"free","row":"G_CEN","status":"balanced","v":12803.63,"verdict":"explained","why":"Explained (payer key). G_CEN <- E_NFPU R7x petroleum_rent, 10,904 -> 12,804 (1,900, +17.4%; z 1.174; free low; binding: gov.r7x.g_cen.petroleum_rent (target 15,419, balanced 16,190, at its upper edge)). The published line (government-32) is held within 5% by gov.r7x.g_cen.petroleum_rent and each payer sector's part within 25% of its key share by the Wave C payer bands; the key is a proxy (NAS 2026 St 7.1A/7.1B/7.1C OS(+MI) + CFC of the industry; government-23). E_NFPU's prior surplus (3,12,829) and E_NFPR's deficit (-1,13,892) move the split toward public payers, up to the 25% band (without the payer bands, a trial run of the Wave C fix moved telecom licence fees from public NFCs 3.1-fold). No clean source splits these rents by payer. GRAS (no weights, no constraints) gives 17,685."},{"binding":["government:gov.r7x.g_cen.telecom_licence.e_nfpu"],"bop_function":null,"change":1127.72,"col":"E_NFPU","component":"telecom_licence","confidence":"low","flags":[],"label":"balancing_set","pct_change":0.25,"prior":4510.88,"prior_status":"estimated","prov":"sam_government:c4663935c164","ref":"R7x","role":"free","row":"G_CEN","status":"balanced","v":5638.61,"verdict":"explained","why":"Explained (payer key). G_CEN <- E_NFPU R7x telecom_licence, 4,511 -> 5,639 (1,128, +25.0%; z 1.250; free low; binding: gov.r7x.g_cen.telecom_licence.e_nfpu (target 4,511, balanced 5,639, at its upper edge)). The published line (government-32) is held within 5% by gov.r7x.g_cen.telecom_licence and each payer sector's part within 25% of its key share by the Wave C payer bands; the key is a proxy (NAS 2026 St 7.1A/7.1B/7.1C OS(+MI) + CFC of the industry; government-23). E_NFPU's prior surplus (3,12,829) and E_NFPR's deficit (-1,13,892) move the split toward public payers, up to the 25% band (without the payer bands, a trial run of the Wave C fix moved telecom licence fees from public NFCs 3.1-fold). No clean source splits these rents by payer. GRAS (no weights, no constraints) gives 7,316."},{"binding":[],"bop_function":null,"change":0.0,"col":"E_RBI","component":"cash_basis","confidence":null,"flags":[],"label":"official","pct_change":0.0,"prior":87416.22,"prior_status":"official","prov":"sam_government:d4f87ba7abb2","ref":"R6","role":"fixed","row":"G_CEN","status":"official","v":87416.22,"verdict":null,"why":null},{"binding":["factors:f4.gg_gos","factors:f4b.centre"],"bop_function":null,"change":5553.59,"col":"F_GOSC","component":"total","confidence":"medium","flags":["judgement_band"],"label":"balancing_set","pct_change":0.05,"prior":111071.85,"prior_status":"estimated","prov":"sam_factors:b68d202efe5e","ref":"F4b","role":"free","row":"G_CEN","status":"balanced","v":116625.44,"verdict":"explained","why":"Explained. G_CEN <- F_GOSC F4b total, 1,11,072 -> 1,16,625 (5,554, +5.0%; z 1.050; free medium; binding: f4.gg_gos (target 3,75,679, balanced 3,75,679, at its lower edge); f4b.centre (target 1,11,072, balanced 1,16,625, at its upper edge)). F4b splits GG GOS (= NAS GG CFC, held by f4.gg_gos) by NAS 2026 St 4.1 NVA; no clean source splits GG CFC by government (factors-15). The Centre/State gap of distributive flows (G_CEN -2,98,948, G_STA 4,50,426; government-27) pulls the Centre's receipt up; the Wave C band f4b.centre (target 1,11,072, balanced 1,16,625, at its upper edge) (audit BS-12) now stops it at +5% of the NVA key (the earlier run reached a Centre share of 0.323 against 0.296). C2a still moves own output to the States within its own +-10% band on cash evidence, so the two splits built from one key differ by up to those bands (BS-12, accepted and documented in factors-22). GRAS (no weights, no constraints) gives 1,36,885."},{"binding":["fincorp:r3b.states_nas_concept"],"bop_function":null,"change":-28.8,"col":"G_STA","component":"central_loans","confidence":null,"flags":[],"label":"derived","pct_change":-0.001911,"prior":15072.31,"prior_status":"derived","prov":"sam_fincorp:dce9689be95a","ref":"R3","role":"anchored","row":"G_CEN","status":"balanced","v":15043.5,"verdict":null,"why":null},{"binding":["fincorp:r3b.states_nas_concept"],"bop_function":null,"change":-56.54,"col":"G_STA","component":"nssf","confidence":null,"flags":[],"label":"derived","pct_change":-0.001911,"prior":29585.96,"prior_status":"derived","prov":"sam_fincorp:dce9689be95a","ref":"R3","role":"anchored","row":"G_CEN","status":"balanced","v":29529.42,"verdict":null,"why":null},{"binding":["government:gov.r7x.g_cen.interest_govt_servants"],"bop_function":null,"change":-0.08,"col":"H_R1","component":"interest_govt_servants","confidence":"low","flags":[],"label":"estimated","pct_change":-0.055856,"prior":1.41,"prior_status":"estimated","prov":"sam_government:0b083ae4ee60","ref":"R7x","role":"free","row":"G_CEN","status":"estimated","v":1.33,"verdict":null,"why":null},{"binding":["government:gov.r7x.g_cen.interest_govt_servants"],"bop_function":null,"change":-0.12,"col":"H_R2","component":"interest_govt_servants","confidence":"low","flags":[],"label":"estimated","pct_change":-0.055101,"prior":2.21,"prior_status":"estimated","prov":"sam_government:0b083ae4ee60","ref":"R7x","role":"free","row":"G_CEN","status":"estimated","v":2.08,"verdict":null,"why":null},{"binding":["government:gov.r7x.g_cen.interest_govt_servants"],"bop_function":null,"change":-0.16,"col":"H_R3","component":"interest_govt_servants","confidence":"low","flags":[],"label":"estimated","pct_change":-0.054432,"prior":2.99,"prior_status":"estimated","prov":"sam_government:0b083ae4ee60","ref":"R7x","role":"free","row":"G_CEN","status":"estimated","v":2.83,"verdict":null,"why":null},{"binding":["government:gov.r7x.g_cen.interest_govt_servants"],"bop_function":null,"change":-0.25,"col":"H_R4","component":"interest_govt_servants","confidence":"low","flags":[],"label":"estimated","pct_change":-0.059198,"prior":4.25,"prior_status":"estimated","prov":"sam_government:0b083ae4ee60","ref":"R7x","role":"free","row":"G_CEN","status":"estimated","v":4.0,"verdict":null,"why":null},{"binding":["government:gov.r7x.g_cen.interest_govt_servants"],"bop_function":null,"change":-0.53,"col":"H_R5","component":"interest_govt_servants","confidence":"low","flags":[],"label":"estimated","pct_change":-0.048096,"prior":10.99,"prior_status":"estimated","prov":"sam_government:0b083ae4ee60","ref":"R7x","role":"free","row":"G_CEN","status":"estimated","v":10.46,"verdict":null,"why":null},{"binding":["government:gov.r7x.g_cen.interest_govt_servants"],"bop_function":null,"change":-0.14,"col":"H_U1","component":"interest_govt_servants","confidence":"low","flags":[],"label":"estimated","pct_change":-0.052224,"prior":2.71,"prior_status":"estimated","prov":"sam_government:0b083ae4ee60","ref":"R7x","role":"free","row":"G_CEN","status":"estimated","v":2.57,"verdict":null,"why":null},{"binding":["government:gov.r7x.g_cen.interest_govt_servants"],"bop_function":null,"change":-0.22,"col":"H_U2","component":"interest_govt_servants","confidence":"low","flags":[],"label":"estimated","pct_change":-0.050796,"prior":4.24,"prior_status":"estimated","prov":"sam_government:0b083ae4ee60","ref":"R7x","role":"free","row":"G_CEN","status":"estimated","v":4.02,"verdict":null,"why":null},{"binding":["government:gov.r7x.g_cen.interest_govt_servants"],"bop_function":null,"change":-0.27,"col":"H_U3","component":"interest_govt_servants","confidence":"low","flags":[],"label":"estimated","pct_change":-0.04669,"prior":5.75,"prior_status":"estimated","prov":"sam_government:0b083ae4ee60","ref":"R7x","role":"free","row":"G_CEN","status":"estimated","v":5.48,"verdict":null,"why":null},{"binding":["government:gov.r7x.g_cen.interest_govt_servants"],"bop_function":null,"change":-0.37,"col":"H_U4","component":"interest_govt_servants","confidence":"low","flags":[],"label":"estimated","pct_change":-0.045013,"prior":8.15,"prior_status":"estimated","prov":"sam_government:0b083ae4ee60","ref":"R7x","role":"free","row":"G_CEN","status":"estimated","v":7.79,"verdict":null,"why":null},{"binding":["government:gov.r7x.g_cen.interest_govt_servants"],"bop_function":null,"change":-1.05,"col":"H_U5","component":"interest_govt_servants","confidence":"low","flags":[],"label":"estimated","pct_change":-0.049969,"prior":21.1,"prior_status":"estimated","prov":"sam_government:0b083ae4ee60","ref":"R7x","role":"free","row":"G_CEN","status":"balanced","v":20.04,"verdict":null,"why":null},{"binding":["rest_of_world:row.r13_total"],"bop_function":null,"change":30.62,"col":"R_ROW","component":"oi_income","confidence":"low","flags":[],"label":"estimated","pct_change":0.047334,"prior":646.97,"prior_status":"estimated","prov":"sam_rest_of_world:cedf519d1ca4","ref":"R13","role":"free","row":"G_CEN","status":"balanced","v":677.59,"verdict":null,"why":null},{"binding":["rest_of_world:row.r13_total"],"bop_function":null,"change":14.8,"col":"R_ROW","component":"other_primary_income","confidence":"low","flags":[],"label":"estimated","pct_change":0.047334,"prior":312.64,"prior_status":"estimated","prov":"sam_rest_of_world:ecbb815b3cf1","ref":"R13","role":"free","row":"G_CEN","status":"balanced","v":327.44,"verdict":null,"why":null},{"binding":["taxes:t1.cgst"],"bop_function":null,"change":27764.89,"col":"T_CGST","component":"total","confidence":"medium","flags":["judgement_band","level_unexplained"],"label":"balancing_set","pct_change":0.0335,"prior":828795.36,"prior_status":"estimated","prov":"sam_taxes:d570e8e3fe8f","ref":"T1a","role":"free","row":"G_CEN","status":"balanced","v":856560.24,"verdict":"level unexplained","why":"Explained in direction; level unexplained (BS-9). G_CEN <- T_CGST T1a total, 8,28,795 -> 8,56,560 (27,765, +3.4%; z 1.034; free medium; binding: t1.cgst (target 8,21,269, balanced 8,62,332, at its upper edge)). The prior is each government's cash receipt x the uniform TAX-1 accrual factor (taxes-1); balancing moved product-tax receipts from the States to the Centre inside the cash bands (t1.* 5%, t2.* 5-15%), driven by the prior's Centre shortfall (-2,98,948) and States' excess (4,50,426), not by tax evidence. Union CGST ends on the +5% edge of t1.cgst; no GST settlement-timing series exists in clean data to narrow the bands (taxes-26, Checkpoint B). GRAS (no weights, no constraints) gives 8,28,795. The prior account gaps (BALANCING.md 'Pre-balancing imbalances'; closure institution_gaps): G_STA 4,50,426, households Z -3,84,547, E_NFPU 3,12,829, G_CEN -2,98,948, E_NBFC 2,32,893, E_INSP -1,21,568, E_NFPR -1,13,892, E_BANK -1,02,838, E_RBI 25,646."},{"binding":["taxes:t1.cgst"],"bop_function":null,"change":187.1,"col":"T_CGST","component":"utgst","confidence":"medium","flags":["judgement_band","level_unexplained"],"label":"balancing_set","pct_change":0.0335,"prior":5584.92,"prior_status":"estimated","prov":"sam_taxes:d570e8e3fe8f","ref":"T1a","role":"free","row":"G_CEN","status":"balanced","v":5772.02,"verdict":"level unexplained","why":"Explained in direction; level unexplained (BS-9). Cell G_CEN <- T_CGST: 8,34,380 -> 8,62,332 (27,952, +3.4%; 2 entries). Largest moves: taxes T1a total 27,765 (+3.4%); taxes T1a utgst 187 (+3.4%). The prior is each government's cash receipt x the uniform TAX-1 accrual factor (taxes-1); balancing moved product-tax receipts from the States to the Centre inside the cash bands (t1.* 5%, t2.* 5-15%), driven by the prior's Centre shortfall (-2,98,948) and States' excess (4,50,426), not by tax evidence. Union CGST ends on the +5% edge of t1.cgst; no GST settlement-timing series exists in clean data to narrow the bands (taxes-26, Checkpoint B)."},{"binding":[],"bop_function":null,"change":-1.0,"col":"T_CIT","component":"total","confidence":null,"flags":[],"label":"official","pct_change":-1e-06,"prior":911055.01,"prior_status":"official","prov":"sam_taxes:a3db01b790d2","ref":"T1a","role":"anchored","row":"G_CEN","status":"official","v":911054.01,"verdict":null,"why":null},{"binding":[],"bop_function":null,"change":0.0,"col":"T_CUST","component":"total","confidence":null,"flags":[],"label":"official","pct_change":0.0,"prior":228887.27,"prior_status":"official","prov":"sam_taxes:e12ba5888e62","ref":"T1a","role":"fixed","row":"G_CEN","status":"official","v":228887.27,"verdict":null,"why":null},{"binding":["taxes:t1.gces"],"bop_function":null,"change":4813.8,"col":"T_GCES","component":"total","confidence":"medium","flags":["judgement_band"],"label":"balancing_set","pct_change":0.0335,"prior":143694.17,"prior_status":"estimated","prov":"sam_taxes:d570e8e3fe8f","ref":"T1a","role":"free","row":"G_CEN","status":"balanced","v":148507.97,"verdict":null,"why":null},{"binding":[],"bop_function":null,"change":2044.32,"col":"T_OPRT","component":"total","confidence":"medium","flags":["level_unexplained"],"label":"balancing_set","pct_change":0.232655,"prior":8786.92,"prior_status":"estimated","prov":"sam_taxes:d570e8e3fe8f","ref":"T1a","role":"free","row":"G_CEN","status":"balanced","v":10831.24,"verdict":"level unexplained","why":"Explained in direction; level unexplained (BS-9). G_CEN <- T_OPRT T1a total, 8,787 -> 10,799 (2,012, +22.9%; z 1.229; free medium; no constraint binds on it). The prior is each government's cash receipt x the uniform TAX-1 accrual factor (taxes-1); balancing moved product-tax receipts from the States to the Centre inside the cash bands (t1.* 5%, t2.* 5-15%), driven by the prior's Centre shortfall (-2,98,948) and States' excess (4,50,426), not by tax evidence. Union CGST ends on the +5% edge of t1.cgst; no GST settlement-timing series exists in clean data to narrow the bands (taxes-26, Checkpoint B). GRAS (no weights, no constraints) gives 12,736. The prior account gaps (BALANCING.md 'Pre-balancing imbalances'; closure institution_gaps): G_STA 4,50,426, households Z -3,84,547, E_NFPU 3,12,829, G_CEN -2,98,948, E_NBFC 2,32,893, E_INSP -1,21,568, E_NFPR -1,13,892, E_BANK -1,02,838, E_RBI 25,646."},{"binding":[],"bop_function":null,"change":77.74,"col":"T_PIT","component":"total","confidence":null,"flags":[],"label":"official","pct_change":7.4e-05,"prior":1044763.68,"prior_status":"official","prov":"sam_taxes:25120fcde73f","ref":"T1a","role":"anchored","row":"G_CEN","status":"balanced","v":1044841.42,"verdict":null,"why":null},{"binding":["taxes:p10a.centre_net"],"bop_function":null,"change":17361.45,"col":"T_PROD","component":"gross_subsidies","confidence":"low","flags":["level_unexplained","has_negative"],"label":"balancing_set","pct_change":0.297842,"prior":-58290.87,"prior_status":"estimated","prov":"sam_taxes:e35c12feed95","ref":"P10a","role":"free","row":"G_CEN","status":"balanced","v":-40929.42,"verdict":"level unexplained","why":"Explained in direction; level unexplained (BS-9). G_CEN <- T_PROD P10a gross_subsidies, -58,291 -> -40,929 (17,361, +29.8%; z 0.702; free low; binding: p10a.centre_net (target -57,879, balanced -40,515, at its upper edge)). PM-KISAN left P10a in the Wave C fix (government-30: NAS 4.2 books it as a current transfer), so the Union's identified D39 heads are now St 7 interest and other subsidies plus FC16 Union 'business' subsidies, and the States' residual rose by the same 51,617. Balancing then moved Union production subsidies to the States up to the p10a.centre_net band (p10a.centre_net (target -57,879, balanced -40,515, at its upper edge)), because G_CEN's prior is short (-2,98,948) and G_STA's long (4,50,426); the gross D39 total holds at NAS 4.2 - 1.1. No subsidy evidence sets the balanced Centre/State split (taxes-14, BS-9). GRAS (no weights, no constraints) gives -40,617. The prior account gaps (BALANCING.md 'Pre-balancing imbalances'; closure institution_gaps): G_STA 4,50,426, households Z -3,84,547, E_NFPU 3,12,829, G_CEN -2,98,948, E_NBFC 2,32,893, E_INSP -1,21,568, E_NFPR -1,13,892, E_BANK -1,02,838, E_RBI 25,646."},{"binding":["taxes:p10a.centre_net"],"bop_function":null,"change":0.1,"col":"T_PROD","component":"land_revenue","confidence":null,"flags":["level_unexplained"],"label":"derived","pct_change":0.00554,"prior":17.82,"prior_status":"derived","prov":"sam_taxes:41d5719ecee7","ref":"P10a","role":"anchored","row":"G_CEN","status":"derived","v":17.92,"verdict":"level unexplained","why":"Explained in direction; level unexplained (BS-9). Cell G_CEN <- T_PROD: -57,879 -> -40,515 (17,364, +30.0%; 3 entries). Largest moves: taxes P10a gross_subsidies 17,361 (+29.8%); taxes P10a stamps_registration 2 (+0.6%). PM-KISAN left P10a in the Wave C fix (government-30: NAS 4.2 books it as a current transfer), so the Union's identified D39 heads are now St 7 interest and other subsidies plus FC16 Union 'business' subsidies, and the States' residual rose by the same 51,617. Balancing then moved Union production subsidies to the States up to the p10a.centre_net band (p10a.centre_net (target -57,879, balanced -40,515, at its upper edge)), because G_CEN's prior is short (-2,98,948) and G_STA's long (4,50,426); the gross D39 total holds at NAS 4.2 - 1.1. No subsidy evidence sets the balanced Centre/State split (taxes-14, BS-9)."},{"binding":["taxes:p10a.centre_net"],"bop_function":null,"change":2.18,"col":"T_PROD","component":"stamps_registration","confidence":null,"flags":["level_unexplained"],"label":"derived","pct_change":0.00554,"prior":393.94,"prior_status":"derived","prov":"sam_taxes:41d5719ecee7","ref":"P10a","role":"anchored","row":"G_CEN","status":"balanced","v":396.12,"verdict":"level unexplained","why":"Explained in direction; level unexplained (BS-9). Cell G_CEN <- T_PROD: -57,879 -> -40,515 (17,364, +30.0%; 3 entries). Largest moves: taxes P10a gross_subsidies 17,361 (+29.8%); taxes P10a stamps_registration 2 (+0.6%). PM-KISAN left P10a in the Wave C fix (government-30: NAS 4.2 books it as a current transfer), so the Union's identified D39 heads are now St 7 interest and other subsidies plus FC16 Union 'business' subsidies, and the States' residual rose by the same 51,617. Balancing then moved Union production subsidies to the States up to the p10a.centre_net band (p10a.centre_net (target -57,879, balanced -40,515, at its upper edge)), because G_CEN's prior is short (-2,98,948) and G_STA's long (4,50,426); the gross D39 total holds at NAS 4.2 - 1.1. No subsidy evidence sets the balanced Centre/State split (taxes-14, BS-9)."},{"binding":[],"bop_function":null,"change":34438.97,"col":"T_PSUB","component":"total","confidence":"medium","flags":["level_unexplained","has_negative"],"label":"balancing_set","pct_change":0.129888,"prior":-265142.52,"prior_status":"estimated","prov":"sam_taxes:52b46ab9f531","ref":"P9a","role":"free","row":"G_CEN","status":"balanced","v":-230703.55,"verdict":"level unexplained","why":"Explained in direction; level unexplained. G_CEN <- T_PSUB P9a total, -2,65,143 -> -2,31,128 (34,014, +12.8%; z 0.872; free medium; no constraint binds on it). The prior splits the SUT product subsidies that no payer data explain (C_TRAD and services) at the identified Centre share of 0.460, a rule rather than evidence (taxes-11). The Centre/State imbalance of the prior (G_CEN -2,98,948, G_STA 4,50,426) moves that split toward the States; p9a.total holds the SUT total, and no clean source splits the unexplained subsidies by government. GRAS (no weights, no constraints) gives -2,10,477. The prior account gaps (BALANCING.md 'Pre-balancing imbalances'; closure institution_gaps): G_STA 4,50,426, households Z -3,84,547, E_NFPU 3,12,829, G_CEN -2,98,948, E_NBFC 2,32,893, E_INSP -1,21,568, E_NFPR -1,13,892, E_BANK -1,02,838, E_RBI 25,646."},{"binding":[],"bop_function":null,"change":332.11,"col":"T_SEXC","component":"total","confidence":"medium","flags":[],"label":"estimated","pct_change":0.250596,"prior":1325.28,"prior_status":"estimated","prov":"sam_taxes:d570e8e3fe8f","ref":"T1a","role":"free","row":"G_CEN","status":"balanced","v":1657.38,"verdict":null,"why":null},{"binding":[],"bop_function":null,"change":377.0,"col":"T_SVAT","component":"total","confidence":"medium","flags":[],"label":"estimated","pct_change":0.248612,"prior":1516.42,"prior_status":"estimated","prov":"sam_taxes:d570e8e3fe8f","ref":"T1a","role":"free","row":"G_CEN","status":"balanced","v":1893.42,"verdict":null,"why":null},{"binding":["taxes:t1.uexc"],"bop_function":null,"change":10393.04,"col":"T_UEXC","component":"total","confidence":"medium","flags":["judgement_band","level_unexplained"],"label":"balancing_set","pct_change":0.0335,"prior":310237.25,"prior_status":"estimated","prov":"sam_taxes:d570e8e3fe8f","ref":"T1a","role":"free","row":"G_CEN","status":"balanced","v":320630.29,"verdict":"level unexplained","why":"Explained in direction; level unexplained (BS-9). G_CEN <- T_UEXC T1a total, 3,10,237 -> 3,20,630 (10,393, +3.4%; z 1.034; free medium; binding: t1.uexc (target 3,05,362, balanced 3,20,630, at its upper edge)). The prior is each government's cash receipt x the uniform TAX-1 accrual factor (taxes-1); balancing moved product-tax receipts from the States to the Centre inside the cash bands (t1.* 5%, t2.* 5-15%), driven by the prior's Centre shortfall (-2,98,948) and States' excess (4,50,426), not by tax evidence. Union CGST ends on the +5% edge of t1.cgst; no GST settlement-timing series exists in clean data to narrow the bands (taxes-26, Checkpoint B). GRAS (no weights, no constraints) gives 3,10,237. The prior account gaps (BALANCING.md 'Pre-balancing imbalances'; closure institution_gaps): G_STA 4,50,426, households Z -3,84,547, E_NFPU 3,12,829, G_CEN -2,98,948, E_NBFC 2,32,893, E_INSP -1,21,568, E_NFPR -1,13,892, E_BANK -1,02,838, E_RBI 25,646."}],"node":"CEN"}