Canadian Government Finance Statistics (CGFS) 2014 Version 1.2
- 1 - Revenue
- 16 - Non revenue items
- 161 - Recoveries of prior year expenditure
- 162 - Expenditure netted against revenue
- 163 - Provisions
- 164 - Foreign exchange gains/losses
- 165 - Holding gains/losses
- 165.1 - Realized gains/losses on sale of investments
- 165.1.1 - Realized gains/losses on sale of financial investments
- 165.1.2 - Realized gains/losses on sale of non-financial investments
- 165.1.2.1 - Realized gains/losses on sale of fixed assets
- 165.1.2.2 - Realized gains/losses on sale of other non-financial assets
- 165.2 - Unrealized gains/losses on investments
- 165.2.1 - Unrealized gains/losses on financial investments
- 165.2.2 - Unrealized gains/losses on non-financial investments
- 165.2.2.1 - Unrealized gains/losses on fixed assets
- 165.2.2.2 - Unrealized gains/losses on other non-financial assets
- 165.3 - Holding gains/losses recorded in OCI
- 165.3.1 - Unrealized gains/losses (OCI)
- 165.3.2 - Amount recognized on income statement
- 165.3.3 - Income taxes related to OCI
- 165.3.4 - Other comprehensive income n.e.c.
- 166 - Deferred revenue items
- 166.1 - Deferred revenue recognized in this period
- 166.2 - Amortization of deferred capital funding
- 167 - Sale/disposal of capital assets
- 168 - Extraordinary gains/losses
- 169 - Other items
- 169.1 - Minority shareholders' portion of net income/loss of consolidated subsidiaries and affiliates
- 169.1.1 - Canadian resident - Minority shareholders' portion of net income/loss of consolidated subsidiaries and affiliates
- 169.1.2 - Non-resident - Minority shareholders' portion of net income/loss of consolidated subsidiaries and affiliates
- 169.2 - Equity in net income/loss of unconsolidated subsidiaries, affiliates, partnerships and joint ventures
- 169.2.1 - Canadian resident - Equity in net income/loss of unconsolidated subsidiaries, affiliates, partnerships and joint ventures
- 169.2.2 - Non-resident - Equity in net income/loss of unconsolidated subsidiaries, affiliates, partnerships and joint ventures
- 169.3 - Accounting changes in income statement
- 169.4 - School Generated Funds revenues
- 169.5 - Electromagnetic Spectrum Revenue
- 169.9 - All other non revenue items
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