Classify the following receipts into revenue receipts and capital receipts

Classify the following receipts into revenue receipts and capital receipts. Give reason in support of your answer.
(i) Recovery of loans All India 2008
(ii) Interest received on loans
(iii) Dividend received from public enterprises
(iv) Grants from foreign government

(i) Recovery of loans is a capital receipt as it will lead to decline in financial assets of the government.
(ii) Interest received on loans is a revenue receipt as it neither create liability nor reduce the assets of the government.
(iii) Dividend received from public enterprises is a revenue receipt as it neither create liability nor reduce the assets of the government.
(iv) Grants from foreign government is a revenue receipt as it neither create liability nor reduce the assets of the government.