Section 18

a full and particular account of the Consolidated Revenue Account stating under the heads and subheads of the estimates or supplementary estimates laid before Parliament in accordance with Article 146, 147, 148, 148B or 148C of the Constitution in respect of that year the amounts estimated to be received and spent in that year and the amounts actually received and spent in that year;

a full and particular statement of receipts and expenditure of moneys accounted in the Consolidated Loan Account;

a statement of receipts and expenditure of moneys accounted in any deposit account or class of deposit accounts;

a statement of receipts and expenditure of moneys accounted in any advance account or class of advance accounts;

a statement of receipts and expenditure of moneys accounted in any Government fund created by any law;

so far as is practicable, a statement of the assets and liabilities of Singapore at the end of the financial year, the manner in which those assets are invested or held, and the general heads in respect of which those liabilities are outstanding; (g)so far as is practicable, a statement of outstanding guarantees and other financial liabilities of Singapore at the end of the financial year; and (h)such other statements as the Minister may think fit,and, after the accounts and statements referred to in this section have been audited, present to the President those audited accounts and statements together with another statement stating whether the audited accounts and statements referred to in this section show any drawing on or likelihood of drawing on the reserves of the Government which were not accumulated by the Government during its current term of office as defined in the Constitution.