Canadian Government Finance Statistics (CGFS) 2014 Version 1.0

  • 6 - Net worth and its changes
  • M - Memorandum Items
  • 0M0 - System generated item to respect the financial report structure rules
  • 1M2 - Net lottery revenues after prize payouts
  • 1M2.1 - Net revenues after prize payouts from the sale of lottery tickets - Government Business Enterprises (GBE)
  • 1M2.2 - Net revenues after prize payouts from the sale of lottery tickets - Charity and Aboriginal Communities
  • 1M2.3 - Net revenues after prize payouts from the sale of games of chance - Government Business Enterprises (GBE)
  • 1M2.4 - Net revenues after prize payouts from the sale of games of chance - Charity and Aboriginal Communities
  • 2M2 - Interest due to borrowing on behalf of a related unit
  • 2M2.1 - Interest due to borrowing on behalf of special funds
  • 2M2.2 - Interest due to borrowing on behalf of government business enterprises
  • 2M2.3 - Interest due to borrowing on behalf of colleges, vocational and trade institutions
  • 2M2.4 - Interest due to borrowing on behalf of universities
  • 2M2.5 - Interest due to borrowing on behalf of hospitals
  • 2M2.6 - Interest due to borrowing on behalf of residential care racilities
  • 2M2.7 - Interest due to borrowing on behalf of other health and social service institutions
  • 2M2.8 - Interest due to borrowing on behalf of local governments
  • 2M2.9 - Interest due to borrowing on behalf of school boards
  • 2M23.1 - Tangible assets amortization expense according to public sector accounts
  • 2M3 - Interest expense Capitalized
  • 2M4 - Cash payments associated with provisions
  • 2M4.1 - Site restoration and remediation payments
  • 2M4.2 - Pension benefits payments
  • 2M4.3 - Employment benefits payments
  • 2M4.4 - Other reductions of liabilities
  • 3M1 - Own-account capital formation
  • 3M1.1 - Compensation of employees
  • 3M1.2 - Use of goods and services
  • 3M1.3 - Consumption of fixed capital
  • 3M1.4 - Other taxes on production minus other subsidies on production
  • 3M2 - Capital investment
  • 3M2.1 - Capital investment - Land
  • 3M2.2 - Capital investment - Dwellings
  • 3M2.3 - Capital investment - Other buildings and structures
  • 3M2.4 - Capital investment - Machinery and equipment
  • 3M2.5 - Capital investment - Land improvements
  • 3M3 - Capitalized Research and Development costs
  • 3M3.21 - Capitalized Research and Development - Compensation of employees
  • 3M3.22.9 - Capitalized Research and Development - Use of goods and services
  • 3M9 - Capital disposals
  • 3M9.1 - Capital disposals - Land
  • 3M9.2 - Capital disposals - Dwellings
  • 3M9.3 - Capital disposals - Other buildings and structures
  • 3M9.4 - Capital disposals - Machinery and equipment
  • 3M9.5 - Capital disposals - Land improvements
  • 6M2 - Debt (at market value)
  • 6M3 - Debt (at nominal value)
  • 6M4 - Unmatured debt payable in foreign currencies
  • 6M5 - Obligations for social security benefits
  • 6M6 - Debt
  • 6M6.1 - Debt guaranteed
  • 6M6.1.1 - Debt guaranteed - Bonds and debentures
  • 6M6.1.2 - Debt guaranteed - Bank loans
  • 6M6.1.9 - Debt guaranteed - Other types of borrowing
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