{"entries":[{"binding":[],"bop_function":null,"change":-0.97,"col":"E_BANK","component":"bonds","confidence":"low","flags":[],"label":"estimated","pct_change":-0.658807,"prior":1.47,"prior_status":"estimated","prov":"sam_fincorp:2affd44f4de7","ref":"R4","role":"free","row":"G_STA","status":"estimated","v":0.5,"verdict":"explained","why":"Explained. Cell G_STA <- E_BANK: 84,959 -> 29,316 (-55,643, -65.5%; 3 entries). Largest moves: fincorp R4 deposits -54,971 (-65.5%); fincorp R4 borrowings -671 (-65.5%). The largest mover is explained under its entry: GG interest received from banks is FSF deposit and loan stocks x the scaled cost of deposits (low). No bridge sees such a receipt: the States' interest receipts (28,494) are booked in R7x from E_NFPU, and the 4,620 urban local bodies report interest income of only 3,158 (FC16 cityfinance; government-26). With G_STA's prior excess (4,50,426) and E_BANK's deficit (-1,02,838), balancing cut it toward that evidence."},{"binding":[],"bop_function":null,"change":-674.62,"col":"E_BANK","component":"borrowings","confidence":"low","flags":[],"label":"balancing_set","pct_change":-0.658807,"prior":1024.0,"prior_status":"estimated","prov":"sam_fincorp:2affd44f4de7","ref":"R4","role":"free","row":"G_STA","status":"balanced","v":349.38,"verdict":"explained","why":"Explained. G_STA <- E_BANK R4 borrowings, 1,024 -> 353 (-671, -65.5%; z 0.345; free low; no constraint binds on it). GG interest received from banks is FSF deposit and loan stocks x the scaled cost of deposits (low). No bridge sees such a receipt: the States' interest receipts (28,494) are booked in R7x from E_NFPU, and the 4,620 urban local bodies report interest income of only 3,158 (FC16 cityfinance; government-26). With G_STA's prior excess (4,50,426) and E_BANK's deficit (-1,02,838), balancing cut it toward that evidence. GRAS (no weights, no constraints) gives 836."},{"binding":[],"bop_function":null,"change":-55295.87,"col":"E_BANK","component":"deposits","confidence":"low","flags":[],"label":"balancing_set","pct_change":-0.658807,"prior":83933.35,"prior_status":"estimated","prov":"sam_fincorp:2affd44f4de7","ref":"R4","role":"free","row":"G_STA","status":"balanced","v":28637.48,"verdict":"explained","why":"Explained. G_STA <- E_BANK R4 deposits, 83,933 -> 28,962 (-54,971, -65.5%; z 0.345; free low; no constraint binds on it). GG interest received from banks is FSF deposit and loan stocks x the scaled cost of deposits (low). No bridge sees such a receipt: the States' interest receipts (28,494) are booked in R7x from E_NFPU, and the 4,620 urban local bodies report interest income of only 3,158 (FC16 cityfinance; government-26). With G_STA's prior excess (4,50,426) and E_BANK's deficit (-1,02,838), balancing cut it toward that evidence. GRAS (no weights, no constraints) gives 68,483."},{"binding":[],"bop_function":null,"change":-213.96,"col":"E_NBFC","component":"borrowings","confidence":"low","flags":[],"label":"estimated","pct_change":-0.503965,"prior":424.56,"prior_status":"estimated","prov":"sam_fincorp:2affd44f4de7","ref":"R4","role":"free","row":"G_STA","status":"balanced","v":210.6,"verdict":null,"why":null},{"binding":["government:gov.r7x.g_sta.mining_royalties.e_nfpr"],"bop_function":null,"change":-6473.19,"col":"E_NFPR","component":"mining_royalties","confidence":"low","flags":[],"label":"balancing_set","pct_change":-0.25,"prior":25892.77,"prior_status":"estimated","prov":"sam_government:d8108764a623","ref":"R7x","role":"free","row":"G_STA","status":"balanced","v":19419.58,"verdict":"explained","why":"Explained (payer key). G_STA <- E_NFPR R7x mining_royalties, 25,893 -> 19,420 (-6,473, -25.0%; z 0.750; free low; binding: gov.r7x.g_sta.mining_royalties.e_nfpr (target 25,893, balanced 19,420, at its lower edge)). The published line (government-32) is held within 5% by gov.r7x.g_sta.mining_royalties 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 21,450."},{"binding":["government:gov.r7x.g_sta.petroleum_royalties","government:gov.r7x.g_sta.petroleum_royalties.e_nfpr"],"bop_function":null,"change":-532.17,"col":"E_NFPR","component":"petroleum_royalties","confidence":"low","flags":[],"label":"balancing_set","pct_change":-0.25,"prior":2128.69,"prior_status":"estimated","prov":"sam_government:4b18d0c9c2fd","ref":"R7x","role":"free","row":"G_STA","status":"balanced","v":1596.51,"verdict":"explained","why":"Explained (payer key). G_STA <- E_NFPR R7x petroleum_royalties, 2,129 -> 1,597 (-532, -25.0%; z 0.750; free low; binding: gov.r7x.g_sta.petroleum_royalties (target 7,270, balanced 7,633, at its upper edge); gov.r7x.g_sta.petroleum_royalties.e_nfpr (target 2,129, balanced 1,597, at its lower edge)). The published line (government-32) is held within 5% by gov.r7x.g_sta.petroleum_royalties 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 1,763."},{"binding":[],"bop_function":null,"change":0.0,"col":"E_NFPU","component":"state_enterprises","confidence":null,"flags":[],"label":"derived","pct_change":0.0,"prior":6914.54,"prior_status":"derived","prov":"sam_government:e1df6f5e2a7d","ref":"R7","role":"fixed","row":"G_STA","status":"derived","v":6914.54,"verdict":"explained","why":"Explained (payer key). Cell G_STA <- E_NFPU: 1,01,109 -> 1,18,964 (17,855, +17.7%; 4 entries). Largest moves: government R7x mining_royalties 15,634 (+25.0%); government R7x interest_states 1,326 (+5.0%); government R7x petroleum_royalties 896 (+17.4%). The published line (government-32) is held within 5% by gov.r7x.g_sta.mining_royalties 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_sta.interest_states"],"bop_function":null,"change":1325.86,"col":"E_NFPU","component":"interest_states","confidence":"low","flags":[],"label":"balancing_set","pct_change":0.05,"prior":26517.26,"prior_status":"estimated","prov":"sam_government:3567803c752e","ref":"R7x","role":"free","row":"G_STA","status":"balanced","v":27843.12,"verdict":"explained","why":"Explained (payer key). Cell G_STA <- E_NFPU: 1,01,109 -> 1,18,964 (17,855, +17.7%; 4 entries). Largest moves: government R7x mining_royalties 15,634 (+25.0%); government R7x interest_states 1,326 (+5.0%); government R7x petroleum_royalties 896 (+17.4%). The published line (government-32) is held within 5% by gov.r7x.g_sta.mining_royalties 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_sta.mining_royalties.e_nfpu"],"bop_function":null,"change":15633.94,"col":"E_NFPU","component":"mining_royalties","confidence":"low","flags":[],"label":"balancing_set","pct_change":0.25,"prior":62535.74,"prior_status":"estimated","prov":"sam_government:d8108764a623","ref":"R7x","role":"free","row":"G_STA","status":"balanced","v":78169.68,"verdict":"explained","why":"Explained (payer key). G_STA <- E_NFPU R7x mining_royalties, 62,536 -> 78,170 (15,634, +25.0%; z 1.250; free low; binding: gov.r7x.g_sta.mining_royalties.e_nfpu (target 62,536, balanced 78,170, at its upper edge)). The published line (government-32) is held within 5% by gov.r7x.g_sta.mining_royalties 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 68,488."},{"binding":["government:gov.r7x.g_sta.petroleum_royalties"],"bop_function":null,"change":895.66,"col":"E_NFPU","component":"petroleum_royalties","confidence":"low","flags":[],"label":"balancing_set","pct_change":0.174214,"prior":5141.16,"prior_status":"estimated","prov":"sam_government:4b18d0c9c2fd","ref":"R7x","role":"free","row":"G_STA","status":"balanced","v":6036.83,"verdict":"explained","why":"Explained (payer key). G_STA <- E_NFPU R7x petroleum_royalties, 5,141 -> 6,037 (896, +17.4%; z 1.174; free low; binding: gov.r7x.g_sta.petroleum_royalties (target 7,270, balanced 7,633, at its upper edge)). The published line (government-32) is held within 5% by gov.r7x.g_sta.petroleum_royalties 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 5,631."},{"binding":["factors:f4.gg_gos"],"bop_function":null,"change":-5554.09,"col":"F_GOSC","component":"total","confidence":"medium","flags":[],"label":"balancing_set","pct_change":-0.02099,"prior":264607.31,"prior_status":"estimated","prov":"sam_factors:b68d202efe5e","ref":"F4b","role":"free","row":"G_STA","status":"balanced","v":259053.22,"verdict":"explained","why":"Explained. G_STA <- F_GOSC F4b total, 2,64,607 -> 2,59,053 (-5,554, -2.1%; z 0.979; free medium; binding: f4.gg_gos (target 3,75,679, balanced 3,75,679, at its lower 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 2,20,199."},{"binding":[],"bop_function":null,"change":0.0,"col":"G_CEN","component":"cgst","confidence":null,"flags":[],"label":"official","pct_change":0.0,"prior":342787.33,"prior_status":"official","prov":"sam_government:218267b8ae14","ref":"R1","role":"fixed","row":"G_STA","status":"official","v":342787.33,"verdict":"explained","why":"Explained (a compensating move, bounded; government-34). Cell G_STA <- G_CEN: 17,80,541 -> 17,45,667 (-34,874, -2.0%; 14 entries). Largest moves: government R2 css_outside_treasury -28,561 (-19.2%); fincorp R3 gsec_state_reserve_funds -3,965 (-21.4%); government R2 css_and_other -2,319 (-1.1%); fincorp R3 itb_14d -30 (-1.5%). The prior books the Centre's CSS money released outside State treasuries (Union Budget St 18 III CSS revenue 4,25,296 less MH 3601.06 net releases 2,57,208 = 1,68,087; D2-8, government-6) as a G_STA receipt, but no block writes the outside-treasury agencies' spending, so it adds to G_STA's 4,50,426 excess and the Centre's -2,98,948 shortfall. The Wave C band gov.r2.css_outside_treasury (target 1,68,087, balanced 1,51,279, at its lower edge) now holds the transfer (current + capital) within 10% of the published derivation (IGAS-2 'Others' grantees 1,73,699 is within 3.3%), so balancing could cut it only to the band edge (current + capital 1,51,279, -10%) instead of the -38.8% of the earlier run; the rest of the States' excess left through the saving split (K3a)."},{"binding":[],"bop_function":null,"change":0.0,"col":"G_CEN","component":"corporation_tax","confidence":null,"flags":[],"label":"official","pct_change":0.0,"prior":339023.79,"prior_status":"official","prov":"sam_government:218267b8ae14","ref":"R1","role":"fixed","row":"G_STA","status":"official","v":339023.79,"verdict":"explained","why":"Explained (a compensating move, bounded; government-34). Cell G_STA <- G_CEN: 17,80,541 -> 17,45,667 (-34,874, -2.0%; 14 entries). Largest moves: government R2 css_outside_treasury -28,561 (-19.2%); fincorp R3 gsec_state_reserve_funds -3,965 (-21.4%); government R2 css_and_other -2,319 (-1.1%); fincorp R3 itb_14d -30 (-1.5%). The prior books the Centre's CSS money released outside State treasuries (Union Budget St 18 III CSS revenue 4,25,296 less MH 3601.06 net releases 2,57,208 = 1,68,087; D2-8, government-6) as a G_STA receipt, but no block writes the outside-treasury agencies' spending, so it adds to G_STA's 4,50,426 excess and the Centre's -2,98,948 shortfall. The Wave C band gov.r2.css_outside_treasury (target 1,68,087, balanced 1,51,279, at its lower edge) now holds the transfer (current + capital) within 10% of the published derivation (IGAS-2 'Others' grantees 1,73,699 is within 3.3%), so balancing could cut it only to the band edge (current + capital 1,51,279, -10%) instead of the -38.8% of the earlier run; the rest of the States' excess left through the saving split (K3a)."},{"binding":[],"bop_function":null,"change":0.0,"col":"G_CEN","component":"customs","confidence":null,"flags":[],"label":"official","pct_change":0.0,"prior":39581.66,"prior_status":"official","prov":"sam_government:218267b8ae14","ref":"R1","role":"fixed","row":"G_STA","status":"official","v":39581.66,"verdict":"explained","why":"Explained (a compensating move, bounded; government-34). Cell G_STA <- G_CEN: 17,80,541 -> 17,45,667 (-34,874, -2.0%; 14 entries). Largest moves: government R2 css_outside_treasury -28,561 (-19.2%); fincorp R3 gsec_state_reserve_funds -3,965 (-21.4%); government R2 css_and_other -2,319 (-1.1%); fincorp R3 itb_14d -30 (-1.5%). The prior books the Centre's CSS money released outside State treasuries (Union Budget St 18 III CSS revenue 4,25,296 less MH 3601.06 net releases 2,57,208 = 1,68,087; D2-8, government-6) as a G_STA receipt, but no block writes the outside-treasury agencies' spending, so it adds to G_STA's 4,50,426 excess and the Centre's -2,98,948 shortfall. The Wave C band gov.r2.css_outside_treasury (target 1,68,087, balanced 1,51,279, at its lower edge) now holds the transfer (current + capital) within 10% of the published derivation (IGAS-2 'Others' grantees 1,73,699 is within 3.3%), so balancing could cut it only to the band edge (current + capital 1,51,279, -10%) instead of the -38.8% of the earlier run; the rest of the States' excess left through the saving split (K3a)."},{"binding":[],"bop_function":null,"change":0.0,"col":"G_CEN","component":"income_tax","confidence":null,"flags":[],"label":"official","pct_change":0.0,"prior":391527.68,"prior_status":"official","prov":"sam_government:218267b8ae14","ref":"R1","role":"fixed","row":"G_STA","status":"official","v":391527.68,"verdict":"explained","why":"Explained (a compensating move, bounded; government-34). Cell G_STA <- G_CEN: 17,80,541 -> 17,45,667 (-34,874, -2.0%; 14 entries). Largest moves: government R2 css_outside_treasury -28,561 (-19.2%); fincorp R3 gsec_state_reserve_funds -3,965 (-21.4%); government R2 css_and_other -2,319 (-1.1%); fincorp R3 itb_14d -30 (-1.5%). The prior books the Centre's CSS money released outside State treasuries (Union Budget St 18 III CSS revenue 4,25,296 less MH 3601.06 net releases 2,57,208 = 1,68,087; D2-8, government-6) as a G_STA receipt, but no block writes the outside-treasury agencies' spending, so it adds to G_STA's 4,50,426 excess and the Centre's -2,98,948 shortfall. The Wave C band gov.r2.css_outside_treasury (target 1,68,087, balanced 1,51,279, at its lower edge) now holds the transfer (current + capital) within 10% of the published derivation (IGAS-2 'Others' grantees 1,73,699 is within 3.3%), so balancing could cut it only to the band edge (current + capital 1,51,279, -10%) instead of the -38.8% of the earlier run; the rest of the States' excess left through the saving split (K3a)."},{"binding":[],"bop_function":null,"change":0.0,"col":"G_CEN","component":"other_commodity_taxes","confidence":null,"flags":[],"label":"official","pct_change":0.0,"prior":1384.26,"prior_status":"official","prov":"sam_government:218267b8ae14","ref":"R1","role":"fixed","row":"G_STA","status":"official","v":1384.26,"verdict":"explained","why":"Explained (a compensating move, bounded; government-34). Cell G_STA <- G_CEN: 17,80,541 -> 17,45,667 (-34,874, -2.0%; 14 entries). Largest moves: government R2 css_outside_treasury -28,561 (-19.2%); fincorp R3 gsec_state_reserve_funds -3,965 (-21.4%); government R2 css_and_other -2,319 (-1.1%); fincorp R3 itb_14d -30 (-1.5%). The prior books the Centre's CSS money released outside State treasuries (Union Budget St 18 III CSS revenue 4,25,296 less MH 3601.06 net releases 2,57,208 = 1,68,087; D2-8, government-6) as a G_STA receipt, but no block writes the outside-treasury agencies' spending, so it adds to G_STA's 4,50,426 excess and the Centre's -2,98,948 shortfall. The Wave C band gov.r2.css_outside_treasury (target 1,68,087, balanced 1,51,279, at its lower edge) now holds the transfer (current + capital) within 10% of the published derivation (IGAS-2 'Others' grantees 1,73,699 is within 3.3%), so balancing could cut it only to the band edge (current + capital 1,51,279, -10%) instead of the -38.8% of the earlier run; the rest of the States' excess left through the saving split (K3a)."},{"binding":[],"bop_function":null,"change":0.0,"col":"G_CEN","component":"service_tax","confidence":null,"flags":[],"label":"official","pct_change":0.0,"prior":210.42,"prior_status":"official","prov":"sam_government:218267b8ae14","ref":"R1","role":"fixed","row":"G_STA","status":"official","v":210.42,"verdict":"explained","why":"Explained (a compensating move, bounded; government-34). Cell G_STA <- G_CEN: 17,80,541 -> 17,45,667 (-34,874, -2.0%; 14 entries). Largest moves: government R2 css_outside_treasury -28,561 (-19.2%); fincorp R3 gsec_state_reserve_funds -3,965 (-21.4%); government R2 css_and_other -2,319 (-1.1%); fincorp R3 itb_14d -30 (-1.5%). The prior books the Centre's CSS money released outside State treasuries (Union Budget St 18 III CSS revenue 4,25,296 less MH 3601.06 net releases 2,57,208 = 1,68,087; D2-8, government-6) as a G_STA receipt, but no block writes the outside-treasury agencies' spending, so it adds to G_STA's 4,50,426 excess and the Centre's -2,98,948 shortfall. The Wave C band gov.r2.css_outside_treasury (target 1,68,087, balanced 1,51,279, at its lower edge) now holds the transfer (current + capital) within 10% of the published derivation (IGAS-2 'Others' grantees 1,73,699 is within 3.3%), so balancing could cut it only to the band edge (current + capital 1,51,279, -10%) instead of the -38.8% of the earlier run; the rest of the States' excess left through the saving split (K3a)."},{"binding":[],"bop_function":null,"change":0.0,"col":"G_CEN","component":"union_excise","confidence":null,"flags":[],"label":"official","pct_change":0.0,"prior":14978.57,"prior_status":"official","prov":"sam_government:218267b8ae14","ref":"R1","role":"fixed","row":"G_STA","status":"official","v":14978.57,"verdict":"explained","why":"Explained (a compensating move, bounded; government-34). Cell G_STA <- G_CEN: 17,80,541 -> 17,45,667 (-34,874, -2.0%; 14 entries). Largest moves: government R2 css_outside_treasury -28,561 (-19.2%); fincorp R3 gsec_state_reserve_funds -3,965 (-21.4%); government R2 css_and_other -2,319 (-1.1%); fincorp R3 itb_14d -30 (-1.5%). The prior books the Centre's CSS money released outside State treasuries (Union Budget St 18 III CSS revenue 4,25,296 less MH 3601.06 net releases 2,57,208 = 1,68,087; D2-8, government-6) as a G_STA receipt, but no block writes the outside-treasury agencies' spending, so it adds to G_STA's 4,50,426 excess and the Centre's -2,98,948 shortfall. The Wave C band gov.r2.css_outside_treasury (target 1,68,087, balanced 1,51,279, at its lower edge) now holds the transfer (current + capital) within 10% of the published derivation (IGAS-2 'Others' grantees 1,73,699 is within 3.3%), so balancing could cut it only to the band edge (current + capital 1,51,279, -10%) instead of the -38.8% of the earlier run; the rest of the States' excess left through the saving split (K3a)."},{"binding":["government:gov.grants.state_receipts"],"bop_function":null,"change":-2353.0,"col":"G_CEN","component":"css_and_other","confidence":null,"flags":[],"label":"derived","pct_change":-0.010939,"prior":215110.62,"prior_status":"derived","prov":"sam_government:ed5a3c32b346","ref":"R2","role":"anchored","row":"G_STA","status":"balanced","v":212757.62,"verdict":"explained","why":"Explained (a compensating move, bounded; government-34). Cell G_STA <- G_CEN: 17,80,541 -> 17,45,667 (-34,874, -2.0%; 14 entries). Largest moves: government R2 css_outside_treasury -28,561 (-19.2%); fincorp R3 gsec_state_reserve_funds -3,965 (-21.4%); government R2 css_and_other -2,319 (-1.1%); fincorp R3 itb_14d -30 (-1.5%). The prior books the Centre's CSS money released outside State treasuries (Union Budget St 18 III CSS revenue 4,25,296 less MH 3601.06 net releases 2,57,208 = 1,68,087; D2-8, government-6) as a G_STA receipt, but no block writes the outside-treasury agencies' spending, so it adds to G_STA's 4,50,426 excess and the Centre's -2,98,948 shortfall. The Wave C band gov.r2.css_outside_treasury (target 1,68,087, balanced 1,51,279, at its lower edge) now holds the transfer (current + capital) within 10% of the published derivation (IGAS-2 'Others' grantees 1,73,699 is within 3.3%), so balancing could cut it only to the band edge (current + capital 1,51,279, -10%) instead of the -38.8% of the earlier run; the rest of the States' excess left through the saving split (K3a)."},{"binding":["government:gov.r2.css_outside_treasury"],"bop_function":null,"change":-28846.06,"col":"G_CEN","component":"css_outside_treasury","confidence":"low","flags":["judgement_band"],"label":"balancing_set","pct_change":-0.194277,"prior":148479.11,"prior_status":"estimated","prov":"sam_government:7b6803f1c896","ref":"R2","role":"free","row":"G_STA","status":"balanced","v":119633.05,"verdict":"explained","why":"Explained (a compensating move, bounded; government-34). G_STA <- G_CEN R2 css_outside_treasury, 1,48,479 -> 1,19,919 (-28,561, -19.2%; z 0.808; free low; binding: gov.r2.css_outside_treasury (target 1,68,087, balanced 1,51,279, at its lower edge)). The prior books the Centre's CSS money released outside State treasuries (Union Budget St 18 III CSS revenue 4,25,296 less MH 3601.06 net releases 2,57,208 = 1,68,087; D2-8, government-6) as a G_STA receipt, but no block writes the outside-treasury agencies' spending, so it adds to G_STA's 4,50,426 excess and the Centre's -2,98,948 shortfall. The Wave C band gov.r2.css_outside_treasury (target 1,68,087, balanced 1,51,279, at its lower edge) now holds the transfer (current + capital) within 10% of the published derivation (IGAS-2 'Others' grantees 1,73,699 is within 3.3%), so balancing could cut it only to the band edge (current + capital 1,51,279, -10%) instead of the -38.8% of the earlier run; the rest of the States' excess left through the saving split (K3a). GRAS (no weights, no constraints) gives 1,18,215."},{"binding":["government:gov.grants.state_receipts"],"bop_function":null,"change":0.0,"col":"G_CEN","component":"fc_grants","confidence":null,"flags":[],"label":"official","pct_change":0.0,"prior":143917.18,"prior_status":"official","prov":"sam_government:4305fd650afd","ref":"R2","role":"fixed","row":"G_STA","status":"official","v":143917.18,"verdict":"explained","why":"Explained (a compensating move, bounded; government-34). Cell G_STA <- G_CEN: 17,80,541 -> 17,45,667 (-34,874, -2.0%; 14 entries). Largest moves: government R2 css_outside_treasury -28,561 (-19.2%); fincorp R3 gsec_state_reserve_funds -3,965 (-21.4%); government R2 css_and_other -2,319 (-1.1%); fincorp R3 itb_14d -30 (-1.5%). The prior books the Centre's CSS money released outside State treasuries (Union Budget St 18 III CSS revenue 4,25,296 less MH 3601.06 net releases 2,57,208 = 1,68,087; D2-8, government-6) as a G_STA receipt, but no block writes the outside-treasury agencies' spending, so it adds to G_STA's 4,50,426 excess and the Centre's -2,98,948 shortfall. The Wave C band gov.r2.css_outside_treasury (target 1,68,087, balanced 1,51,279, at its lower edge) now holds the transfer (current + capital) within 10% of the published derivation (IGAS-2 'Others' grantees 1,73,699 is within 3.3%), so balancing could cut it only to the band edge (current + capital 1,51,279, -10%) instead of the -38.8% of the earlier run; the rest of the States' excess left through the saving split (K3a)."},{"binding":[],"bop_function":null,"change":-4009.59,"col":"G_CEN","component":"gsec_state_reserve_funds","confidence":"medium","flags":["level_unexplained"],"label":"balancing_set","pct_change":-0.216565,"prior":18514.5,"prior_status":"estimated","prov":"sam_fincorp:f001e4e970a5","ref":"R3","role":"free","row":"G_STA","status":"balanced","v":14504.9,"verdict":"level unexplained","why":"Explained in direction; level unexplained (fincorp-35). G_STA <- G_CEN R3 gsec_state_reserve_funds, 18,514 -> 14,549 (-3,965, -21.4%; z 0.786; free medium; no constraint binds on it). Union G-sec interest to the States' reserve funds is the HBS T107 'others: State governments' share of the Finance Accounts lines (medium); only the Union payer total is constrained (r3b.union_nas_concept, 3%). G_STA's prior excess (4,50,426) cuts its receipts; no source shows the States holding less. GRAS (no weights, no constraints) gives 14,741. 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":-29.92,"col":"G_CEN","component":"itb_14d","confidence":null,"flags":[],"label":"derived","pct_change":-0.015138,"prior":1976.32,"prior_status":"derived","prov":"sam_fincorp:dce9689be95a","ref":"R3","role":"anchored","row":"G_STA","status":"balanced","v":1946.4,"verdict":"explained","why":"Explained (a compensating move, bounded; government-34). Cell G_STA <- G_CEN: 17,80,541 -> 17,45,667 (-34,874, -2.0%; 14 entries). Largest moves: government R2 css_outside_treasury -28,561 (-19.2%); fincorp R3 gsec_state_reserve_funds -3,965 (-21.4%); government R2 css_and_other -2,319 (-1.1%); fincorp R3 itb_14d -30 (-1.5%). The prior books the Centre's CSS money released outside State treasuries (Union Budget St 18 III CSS revenue 4,25,296 less MH 3601.06 net releases 2,57,208 = 1,68,087; D2-8, government-6) as a G_STA receipt, but no block writes the outside-treasury agencies' spending, so it adds to G_STA's 4,50,426 excess and the Centre's -2,98,948 shortfall. The Wave C band gov.r2.css_outside_treasury (target 1,68,087, balanced 1,51,279, at its lower edge) now holds the transfer (current + capital) within 10% of the published derivation (IGAS-2 'Others' grantees 1,73,699 is within 3.3%), so balancing could cut it only to the band edge (current + capital 1,51,279, -10%) instead of the -38.8% of the earlier run; the rest of the States' excess left through the saving split (K3a)."},{"binding":[],"bop_function":null,"change":0.0,"col":"G_CEN","component":"cess_loan_recovery","confidence":null,"flags":[],"label":"derived","pct_change":0.0,"prior":78104.0,"prior_status":"derived","prov":"sam_government:3dcc3bb0768b","ref":"T2b","role":"fixed","row":"G_STA","status":"derived","v":78104.0,"verdict":"explained","why":"Explained (a compensating move, bounded; government-34). Cell G_STA <- G_CEN: 17,80,541 -> 17,45,667 (-34,874, -2.0%; 14 entries). Largest moves: government R2 css_outside_treasury -28,561 (-19.2%); fincorp R3 gsec_state_reserve_funds -3,965 (-21.4%); government R2 css_and_other -2,319 (-1.1%); fincorp R3 itb_14d -30 (-1.5%). The prior books the Centre's CSS money released outside State treasuries (Union Budget St 18 III CSS revenue 4,25,296 less MH 3601.06 net releases 2,57,208 = 1,68,087; D2-8, government-6) as a G_STA receipt, but no block writes the outside-treasury agencies' spending, so it adds to G_STA's 4,50,426 excess and the Centre's -2,98,948 shortfall. The Wave C band gov.r2.css_outside_treasury (target 1,68,087, balanced 1,51,279, at its lower edge) now holds the transfer (current + capital) within 10% of the published derivation (IGAS-2 'Others' grantees 1,73,699 is within 3.3%), so balancing could cut it only to the band edge (current + capital 1,51,279, -10%) instead of the -38.8% of the earlier run; the rest of the States' excess left through the saving split (K3a)."},{"binding":["government:gov.grants.state_receipts"],"bop_function":null,"change":0.0,"col":"G_CEN","component":"compensation_grants","confidence":null,"flags":[],"label":"official","pct_change":0.0,"prior":44945.51,"prior_status":"official","prov":"sam_government:5f96c1e98533","ref":"T2b","role":"fixed","row":"G_STA","status":"official","v":44945.51,"verdict":"explained","why":"Explained (a compensating move, bounded; government-34). Cell G_STA <- G_CEN: 17,80,541 -> 17,45,667 (-34,874, -2.0%; 14 entries). Largest moves: government R2 css_outside_treasury -28,561 (-19.2%); fincorp R3 gsec_state_reserve_funds -3,965 (-21.4%); government R2 css_and_other -2,319 (-1.1%); fincorp R3 itb_14d -30 (-1.5%). The prior books the Centre's CSS money released outside State treasuries (Union Budget St 18 III CSS revenue 4,25,296 less MH 3601.06 net releases 2,57,208 = 1,68,087; D2-8, government-6) as a G_STA receipt, but no block writes the outside-treasury agencies' spending, so it adds to G_STA's 4,50,426 excess and the Centre's -2,98,948 shortfall. The Wave C band gov.r2.css_outside_treasury (target 1,68,087, balanced 1,51,279, at its lower edge) now holds the transfer (current + capital) within 10% of the published derivation (IGAS-2 'Others' grantees 1,73,699 is within 3.3%), so balancing could cut it only to the band edge (current + capital 1,51,279, -10%) instead of the -38.8% of the earlier run; the rest of the States' excess left through the saving split (K3a)."},{"binding":["government:gov.r7x.g_sta.mining_royalties.hh"],"bop_function":null,"change":-293.76,"col":"H_R1","component":"mining_royalties","confidence":"low","flags":[],"label":"estimated","pct_change":-0.254263,"prior":1155.34,"prior_status":"estimated","prov":"sam_government:d8108764a623","ref":"R7x","role":"free","row":"G_STA","status":"balanced","v":861.58,"verdict":null,"why":null},{"binding":["government:gov.r7x.g_sta.mining_royalties.hh"],"bop_function":null,"change":-463.72,"col":"H_R2","component":"mining_royalties","confidence":"low","flags":[],"label":"estimated","pct_change":-0.253666,"prior":1828.07,"prior_status":"estimated","prov":"sam_government:d8108764a623","ref":"R7x","role":"free","row":"G_STA","status":"balanced","v":1364.35,"verdict":null,"why":null},{"binding":["government:gov.r7x.g_sta.mining_royalties.hh"],"bop_function":null,"change":-666.42,"col":"H_R3","component":"mining_royalties","confidence":"low","flags":[],"label":"balancing_set","pct_change":-0.253138,"prior":2632.63,"prior_status":"estimated","prov":"sam_government:d8108764a623","ref":"R7x","role":"free","row":"G_STA","status":"balanced","v":1966.21,"verdict":"explained","why":"Explained (payer key). G_STA <- H_R3 R7x mining_royalties, 2,633 -> 1,966 (-666, -25.3%; z 0.747; free low; binding: gov.r7x.g_sta.mining_royalties.hh (target 37,750, balanced 28,313, at its lower edge)). The published line (government-32) is held within 5% by gov.r7x.g_sta.mining_royalties 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 1,925."},{"binding":["government:gov.r7x.g_sta.mining_royalties.hh"],"bop_function":null,"change":-938.5,"col":"H_R4","component":"mining_royalties","confidence":"low","flags":[],"label":"balancing_set","pct_change":-0.256902,"prior":3653.16,"prior_status":"estimated","prov":"sam_government:d8108764a623","ref":"R7x","role":"free","row":"G_STA","status":"balanced","v":2714.65,"verdict":"explained","why":"Explained (payer key). G_STA <- H_R4 R7x mining_royalties, 3,653 -> 2,715 (-939, -25.7%; z 0.743; free low; binding: gov.r7x.g_sta.mining_royalties.hh (target 37,750, balanced 28,313, at its lower edge)). The published line (government-32) is held within 5% by gov.r7x.g_sta.mining_royalties 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 2,662."},{"binding":["government:gov.r7x.g_sta.mining_royalties.hh"],"bop_function":null,"change":-1706.18,"col":"H_R5","component":"mining_royalties","confidence":"low","flags":[],"label":"balancing_set","pct_change":-0.248134,"prior":6876.03,"prior_status":"estimated","prov":"sam_government:d8108764a623","ref":"R7x","role":"free","row":"G_STA","status":"balanced","v":5169.86,"verdict":"explained","why":"Explained (payer key). G_STA <- H_R5 R7x mining_royalties, 6,876 -> 5,170 (-1,706, -24.8%; z 0.752; free low; binding: gov.r7x.g_sta.mining_royalties.hh (target 37,750, balanced 28,313, at its lower edge)). The published line (government-32) is held within 5% by gov.r7x.g_sta.mining_royalties 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 5,069."},{"binding":["government:gov.r7x.g_sta.mining_royalties.hh"],"bop_function":null,"change":-388.67,"col":"H_U1","component":"mining_royalties","confidence":"low","flags":[],"label":"estimated","pct_change":-0.251394,"prior":1546.05,"prior_status":"estimated","prov":"sam_government:d8108764a623","ref":"R7x","role":"free","row":"G_STA","status":"balanced","v":1157.38,"verdict":null,"why":null},{"binding":["government:gov.r7x.g_sta.mining_royalties.hh"],"bop_function":null,"change":-612.15,"col":"H_U2","component":"mining_royalties","confidence":"low","flags":[],"label":"balancing_set","pct_change":-0.250267,"prior":2445.99,"prior_status":"estimated","prov":"sam_government:d8108764a623","ref":"R7x","role":"free","row":"G_STA","status":"balanced","v":1833.84,"verdict":"explained","why":"Explained (payer key). G_STA <- H_U2 R7x mining_royalties, 2,446 -> 1,834 (-612, -25.0%; z 0.750; free low; binding: gov.r7x.g_sta.mining_royalties.hh (target 37,750, balanced 28,313, at its lower edge)). The published line (government-32) is held within 5% by gov.r7x.g_sta.mining_royalties 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 1,794."},{"binding":["government:gov.r7x.g_sta.mining_royalties.hh"],"bop_function":null,"change":-870.28,"col":"H_U3","component":"mining_royalties","confidence":"low","flags":[],"label":"balancing_set","pct_change":-0.247023,"prior":3523.08,"prior_status":"estimated","prov":"sam_government:d8108764a623","ref":"R7x","role":"free","row":"G_STA","status":"balanced","v":2652.8,"verdict":"explained","why":"Explained (payer key). G_STA <- H_U3 R7x mining_royalties, 3,523 -> 2,653 (-870, -24.7%; z 0.753; free low; binding: gov.r7x.g_sta.mining_royalties.hh (target 37,750, balanced 28,313, at its lower edge)). The published line (government-32) is held within 5% by gov.r7x.g_sta.mining_royalties 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 2,593."},{"binding":["government:gov.r7x.g_sta.mining_royalties.hh"],"bop_function":null,"change":-1201.16,"col":"H_U4","component":"mining_royalties","confidence":"low","flags":[],"label":"balancing_set","pct_change":-0.245699,"prior":4888.76,"prior_status":"estimated","prov":"sam_government:d8108764a623","ref":"R7x","role":"free","row":"G_STA","status":"balanced","v":3687.6,"verdict":"explained","why":"Explained (payer key). G_STA <- H_U4 R7x mining_royalties, 4,889 -> 3,688 (-1,201, -24.6%; z 0.754; free low; binding: gov.r7x.g_sta.mining_royalties.hh (target 37,750, balanced 28,313, at its lower edge)). The published line (government-32) is held within 5% by gov.r7x.g_sta.mining_royalties 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 3,609."},{"binding":["government:gov.r7x.g_sta.mining_royalties.hh"],"bop_function":null,"change":-2296.66,"col":"H_U5","component":"mining_royalties","confidence":"low","flags":[],"label":"balancing_set","pct_change":-0.249613,"prior":9200.9,"prior_status":"estimated","prov":"sam_government:d8108764a623","ref":"R7x","role":"free","row":"G_STA","status":"balanced","v":6904.24,"verdict":"explained","why":"Explained (payer key). G_STA <- H_U5 R7x mining_royalties, 9,201 -> 6,904 (-2,297, -25.0%; z 0.750; free low; binding: gov.r7x.g_sta.mining_royalties.hh (target 37,750, balanced 28,313, at its lower edge)). The published line (government-32) is held within 5% by gov.r7x.g_sta.mining_royalties 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 6,774."},{"binding":[],"bop_function":null,"change":-6363.76,"col":"T_OPRT","component":"total","confidence":"medium","flags":["level_unexplained"],"label":"balancing_set","pct_change":-0.034295,"prior":185560.79,"prior_status":"estimated","prov":"sam_taxes:e06f1ae772aa","ref":"T2x","role":"free","row":"G_STA","status":"balanced","v":179197.03,"verdict":"level unexplained","why":"Explained in direction; level unexplained (BS-9). G_STA <- T_OPRT T2x total, 1,85,561 -> 1,79,217 (-6,344, -3.4%; z 0.966; 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 1,81,612. 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":-78.74,"col":"T_PIT","component":"total","confidence":null,"flags":[],"label":"official","pct_change":-0.01,"prior":7873.82,"prior_status":"official","prov":"sam_taxes:09c91ad3e9cd","ref":"T2x","role":"anchored","row":"G_STA","status":"balanced","v":7795.08,"verdict":null,"why":null},{"binding":[],"bop_function":null,"change":-17082.83,"col":"T_PROD","component":"gross_subsidies","confidence":"low","flags":["level_unexplained","has_negative"],"label":"balancing_set","pct_change":-0.060183,"prior":-283845.88,"prior_status":"estimated","prov":"sam_taxes:e35c12feed95","ref":"P10a","role":"free","row":"G_STA","status":"balanced","v":-300928.71,"verdict":"level unexplained","why":"Explained in direction; level unexplained (BS-9). G_STA <- T_PROD P10a gross_subsidies, -2,83,846 -> -3,00,929 (-17,083, -6.0%; z 1.060; free low; no constraint binds on it). 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 -2,92,906. 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":-22.0,"col":"T_PROD","component":"land_revenue","confidence":null,"flags":["level_unexplained"],"label":"derived","pct_change":-0.000913,"prior":24099.6,"prior_status":"derived","prov":"sam_taxes:41d5719ecee7","ref":"P10a","role":"anchored","row":"G_STA","status":"balanced","v":24077.61,"verdict":"level unexplained","why":"Explained in direction; level unexplained (BS-9). Cell G_STA <- T_PROD: 437 -> -16,927 (-17,364, -3972.4%; 5 entries). Largest moves: taxes P10a gross_subsidies -17,083 (-6.0%); taxes P10a stamps_registration -208 (-0.1%); taxes P10a property_tax -29 (-0.1%); taxes P10a land_revenue -22 (-0.1%); taxes P10a other_production_taxes -22 (-5.7%). 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":-21.78,"col":"T_PROD","component":"other_production_taxes","confidence":"low","flags":["level_unexplained"],"label":"balancing_set","pct_change":-0.056767,"prior":383.6,"prior_status":"derived","prov":"sam_taxes:41d5719ecee7","ref":"P10a","role":"free","row":"G_STA","status":"balanced","v":361.82,"verdict":"level unexplained","why":"Explained in direction; level unexplained (BS-9). Cell G_STA <- T_PROD: 437 -> -16,927 (-17,364, -3972.4%; 5 entries). Largest moves: taxes P10a gross_subsidies -17,083 (-6.0%); taxes P10a stamps_registration -208 (-0.1%); taxes P10a property_tax -29 (-0.1%); taxes P10a land_revenue -22 (-0.1%); taxes P10a other_production_taxes -22 (-5.7%). 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":-28.88,"col":"T_PROD","component":"property_tax","confidence":null,"flags":["level_unexplained"],"label":"derived","pct_change":-0.000913,"prior":31644.81,"prior_status":"derived","prov":"sam_taxes:41d5719ecee7","ref":"P10a","role":"anchored","row":"G_STA","status":"balanced","v":31615.92,"verdict":"level unexplained","why":"Explained in direction; level unexplained (BS-9). Cell G_STA <- T_PROD: 437 -> -16,927 (-17,364, -3972.4%; 5 entries). Largest moves: taxes P10a gross_subsidies -17,083 (-6.0%); taxes P10a stamps_registration -208 (-0.1%); taxes P10a property_tax -29 (-0.1%); taxes P10a land_revenue -22 (-0.1%); taxes P10a other_production_taxes -22 (-5.7%). 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":-208.25,"col":"T_PROD","component":"stamps_registration","confidence":null,"flags":["level_unexplained"],"label":"derived","pct_change":-0.000913,"prior":228154.98,"prior_status":"derived","prov":"sam_taxes:41d5719ecee7","ref":"P10a","role":"anchored","row":"G_STA","status":"balanced","v":227946.73,"verdict":"level unexplained","why":"Explained in direction; level unexplained (BS-9). Cell G_STA <- T_PROD: 437 -> -16,927 (-17,364, -3972.4%; 5 entries). Largest moves: taxes P10a gross_subsidies -17,083 (-6.0%); taxes P10a stamps_registration -208 (-0.1%); taxes P10a property_tax -29 (-0.1%); taxes P10a land_revenue -22 (-0.1%); taxes P10a other_production_taxes -22 (-5.7%). 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":-0.110637,"prior":-311279.91,"prior_status":"estimated","prov":"sam_taxes:52b46ab9f531","ref":"P9a","role":"free","row":"G_STA","status":"balanced","v":-345718.88,"verdict":"level unexplained","why":"Explained in direction; level unexplained. G_STA <- T_PSUB P9a total, -3,11,280 -> -3,45,294 (-34,014, -10.9%; z 1.109; 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 -3,65,945. 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":-5310.88,"col":"T_SEXC","component":"total","confidence":"medium","flags":["level_unexplained"],"label":"balancing_set","pct_change":-0.02024,"prior":262398.84,"prior_status":"estimated","prov":"sam_taxes:e06f1ae772aa","ref":"T2x","role":"free","row":"G_STA","status":"balanced","v":257087.96,"verdict":"level unexplained","why":"Explained in direction; level unexplained (BS-9). G_STA <- T_SEXC T2x total, 2,62,399 -> 2,57,094 (-5,305, -2.0%; z 0.980; 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 2,61,766. 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":-25239.99,"col":"T_SGST","component":"total","confidence":"medium","flags":["level_unexplained"],"label":"balancing_set","pct_change":-0.029536,"prior":854549.16,"prior_status":"estimated","prov":"sam_taxes:e06f1ae772aa","ref":"T2x","role":"free","row":"G_STA","status":"balanced","v":829309.18,"verdict":"level unexplained","why":"Explained in direction; level unexplained (BS-9). G_STA <- T_SGST T2x total, 8,54,549 -> 8,29,320 (-25,229, -3.0%; z 0.970; 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 8,54,549. 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":-8998.63,"col":"T_SVAT","component":"total","confidence":"medium","flags":["level_unexplained"],"label":"balancing_set","pct_change":-0.021794,"prior":412892.3,"prior_status":"estimated","prov":"sam_taxes:e06f1ae772aa","ref":"T2x","role":"free","row":"G_STA","status":"balanced","v":403893.67,"verdict":"level unexplained","why":"Explained in direction; level unexplained (BS-9). G_STA <- T_SVAT T2x total, 4,12,892 -> 4,03,900 (-8,992, -2.2%; z 0.978; 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 4,12,167. 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":"STA"}