Canadian Government Finance Statistics (CGFS) 2014 Version 1.2

  • 2 - Expense
  • 29 - Non expense items
  • 296 - Provisions
  • 296.1 - Amounts provided during the current quarter for future losses on investments, loans and other assets
  • 296.2 - Loan loss provision (Lending and leasing institutions only)
  • 296.3 - Provisions for estimated liabilities
  • 296.4 - Provisions for fixed asset removal costs and site restoration
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