6. Macroeconomic assumptions, including at least estimates of GDP growth, inflation, interest rates, and the exchange rate.

   7. Debt stock, including details at least for the beginning of the current fiscal year presented in accordance with GFS or other comparable standard.

   8. Financial assets, including details at least for the beginning of the current fiscal year presented in accordance with GFS or other comparable standard.

   9. Summary information of fiscal risks, including contingent liabilities such as guarantees, and contingent obligations embedded in structure financing instruments such as public-private partnership (PPP) contracts, and so on.

  10 Explanation of budget implications of new policy initiatives and major new public investments, with estimates of the budgetary impact of all major revenue policy changes and/or major changes to expenditure programs.

   11. Documentation on the medium-term fiscal forecasts.

   12. Quantification of tax expenditures