Annual Financial Statement → (III) Main budget document: This document outlines the government's financial plans.
Capital Receipts → (I) Create liabilities: These are funds raised by the government, increasing debt.
Capital Payment → (IV) Create financial assets: Payments that acquire assets or reduce debt.
Export - Import → (II) Trade surplus: Difference when exports exceed imports.
Thus, the correct matches are: (A) - (III), (B) - (I), (C) - (IV), (D) - (II).