In case of transactions on account of repayment of Central loans and payment of interest thereon, the head Ádjusting Account between Central and State Governments’ is not operated but advices are issued by the Accountant General crediting the head ‘Central Accounts Office-Reserve Bank Suspense’ under ‘8658-Suspense Accounts’, per contra debit to the relevant Public Debt, Interest Head. The clearance of the Suspense head is effected on receipt of the clearance from the Bank, by minus crediting the suspense head “Central Accounts Office-Reserve Bank Suspense” per contra debit to “8675-Deposits with Reserve Bank-Reserve Bank Central Account Office”.

Subsidiary Loan Register is a notebook/ledger wherein the terms and conditions of loan are invariably noted. e.g. Whenever a loan is sanctioned, the sanction is generally scrutinized and the amount sanctioned, the authority sanctioning it, and the conditions of loan are noted in the Subsidiary Loan Register (SLR).

Internal Debt of the State Government is constituted by the sources, from where State Government receives loan, other than the Central Government. It comprises of the following category of loans:
• Market loans
• Loans from the Life Insurance Corporation of India
• Loans from National Bank for Agriculture and Rural Development (NABARD)
• Loans from the State Bank of India and other Banks.
• Loans from other Institutions.
• Ways and Means Advances from the Reserve Bank of India.
• Compensation and other Bonds.
• Loans from N.C.D.C. (National Co-operative Development Corporation)
• Special Securities issued to National Small Saving Fund of the Central Govt.

Public Debt is comprised of Internal Debt of the State Government and Loans and Advances from the Central Government.