Malaysia legislation
Section 37
Section 37
(2)
The fiscal risk statement shall contain the following information:
(a)
macroeconomic risks;
(b)
level of financial guarantees;
(c)
exposure to other liabilities;
(d)
disclosure stated under section 22 of this Act;
(e)
mitigation plan referred to in section 24 of this Act; and
(f)
other relevant information relating to fiscal risk.
(3)
The fiscal risk statement shall be used for the purpose of assessing the exposure to fiscal risk to the Government.
Tax expenditure statement