Pink Book Replaced by Consolidated Budget Statement (CBS)

 

Pink Book Replaced by Consolidated Budget Statement (CBS)

• Earlier: Pink Book – Works, Machinery and Rolling Stock Programme.

• New: Consolidated Budget Statement (CBS).

• Implemented: Financial Year 2025–26.

• Coverage: Zonal Railways and Production Units.

• Contents: Revenue Earnings, Ordinary Working Expenses, Capital Expenditure and List of Works.

• Objective: Consolidation of important budgetary information into a single document for each Railway.

• Latest Position: CBS for 2025–26 published; preparation of CBS for 2026–27 undertaken.

Examination Focus

• Old Name: Pink Book

• New Name: Consolidated Budget Statement (CBS)

• Key Difference: CBS provides broader financial information than the earlier Pink Book.

Authority: Lok Sabha Unstarred Question No. 5429 and Railway Board CBS 2025–26.