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.
