2. With reference to the Fiscal Health Index (FHI) 2025, consider the following statements:
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It has been developed by the Ministry of Finance in collaboration with RBI.
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It uses FY 2022–23 as the base year to evaluate state-level fiscal performance.
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Odisha ranked first in the inaugural FHI 2025 due to strong debt management and low fiscal deficit.
Which of the statements given above is/are correct?