Annual financial statement requires the President to present government estimates of receipts and expenditures before Parliament annually. The President must lay an annual financial statement before both Houses showing estimated receipts and expenditure, separately identifying sums charged on the Consolidated Fund of India and other proposed charges on that Fund, and distinguishing revenue account expenditure from other expenditure; specified categories of charged expenditure include constitutional office emoluments, parliamentary presiding officers' pay, debt servicing, judges' remuneration and pensions, certain high-office remuneration and pensions, judicial or arbitral awards, and other items declared charged by the Constitution or by Parliament.