A plan is financed from Balance
from Current Revenues (BCR); borrowings
including net MCR; Net Flow from Abroad;
Gross Budgetary Support for the Plan; Central
assistance to States and UTs; Gross Budgetary
Support (GBS) for Central Plan, Resources of
Public Sector Enterprises (PSEs); and Resources
for Central Plan. The balance from current
revenues available for a 5 year plan depends
upon the transferred resources from Centre and
State's own revenues (sum of these two equals
receipts) along with the relative stability of the
non-plan expenditure, i.e. the extent to which a
state is able to keep its non-plan expenditure
under control.