North American Product Classification System (NAPCS) Canada 2017 Version 1.0

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North American Product Classification System (NAPCS) Canada 2017 Version 1.0
Introduction
Hierarchical structure

7613111 - Loans to businesses

Loans to businesses. Loans represent the direct lending of funds under legal contract, either unsecured or secured by the assets being financed or by other assets, but without the exchange or the use of securities as collateral.

  • Illustrative example(s)

    • commercial or industrial mortgage loans
    • construction cost secured mortgage loans, to non-financial businesses
    • farm improvement loans guaranteed by government agencies
    • inventory loans, for business purposes
    • loans to government-owned enterprises

    All examples

  • Inclusion(s)

    • interest received, origination and other fees received, and revenue from sales of loans
    • lines of credit to private not-for-profit organizations, for business purposes
    • loans to non-governmental organizations
    • loans to non-profit organizations

  • Exclusion(s)

    • credit provided by credit cards to businesses (See 7614111 Credit card cardholder products for businesses and government)
    • financing using purchase-repurchase agreements (See 7615112 Repurchase agreements)
    • loans secured by equipment leasing (See 761413 Financial leasing)
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