Canadian Government Finance Statistics (CGFS) 2014 Version 1.2

M - Memorandum Items

Canadian Government Finance Statistics (CGFS) 2014 Version 1.2 - Classification structure
Code Title
0M0 System generated item to respect the financial report structure rules
1M111 Quebec Abatement
1M2Net lottery revenues after prize payouts Net lottery revenues after prize payouts
2M2Interest due to borrowing on behalf of a related unit Interest due to borrowing on behalf of a related unit
2M23.1 Consumption of fixed capital according to Perpetual Inventory Method (PIM)
2M3 Interest expense Capitalized
2M4Cash payments associated with provisions Cash payments associated with provisions
3M1Own-account capital formation Own-account capital formation
3M2Capital investment Capital investment
3M3Capitalized Research and Development costs Capitalized Research and Development costs
3M4 Nonfinancial assets according to Perpetual Inventory Method (PIM)
3M9Capital disposals Capital disposals
6M2 Debt (at market value)
6M3 Debt (at nominal value)
6M4 Unmatured debt payable in foreign currencies
6M5 Obligations for social security benefits
6M6Debt Debt
7M1 Ontario Debt retirement charge
7M2 Saskatchewan Resource Surcharge
7M3 Nova Scotia Seniors' Pharmacare program
7M4 Alberta supplementary health benefits program premiums
7M5 Revenues from an electricity enterprise (as defined by FAA)
7M6 Sales revenues from social housing
7M7 Other revenues from social housing
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