IEBR or Internal and Extra Budgetary Resources are what public-sector enterprises borrow on their books to meet social expenditure. According to DSP Mutual Fund's report on the Budget 2023, “IEBR is back in favour. INR 1.45 tn (Rs 1.45 lakh crore) is allocated to FCI under this head, after successfully bringing down this number to an average of ~INR 57K cr in the past 3 years”. The total for FY24E is Rs 4.87 lakh crore with the highest share for FCI, oil and gas, and power. The lowest share is for PSUs in steel (Rs 10,000 crore), atomic energy (Rs 13,000 crore), and housing and urban affairs (Rs 16,500 crore).