Canadian Government Finance Statistics (CGFS) 2014 Version 1.2
M - Memorandum Items
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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