[10100023] Canadian government finance statistics for government business enterprises, by industry

Data may not add to the total due to rounding. End of fiscal year closest to December 31st. For 2007 only stocks for balance sheet statement are available, they represent the opening stocks for 2008, the start of the observed period. Data cross tabulated for geography and industry are not available due to confidentiality. The data provided in this table are not consolidated by eliminating transactions occurring between government business enterprises. This treatment aligns with the presentation of corporate sector data. Balance sheet data for local government business enterprises are not available separately. They are included with the municipalities and other local public government balance sheet data. Balance sheet data can be displayed as flows or stocks. Flows are monetary expressions of economic actions that occur within the accounting period. Stocks refer to holdings of assets and liabilities at a specific time - the end of the accounting period. Includes all North American Industry Classification System (NAICS) except codes 61, 62 and 91. Includes North American Industry Classification System (NAICS) codes 11, 21 and 23. Includes North American Industry Classification System (NAICS) codes 41, 44-45. Includes North American Industry Classification System (NAICS) codes 48-49 and 51. Includes North American Industry Classification System (NAICS) codes 52, 53 and 55. Includes North American Industry Classification System (NAICS) codes 54, 56, 71, 72 and 81. Net operating balance equals total revenues less total expenses. Rent should not be confused with the rental of produced assets, which is treated as sales of goods and services. The difference in treatment arises because lessors of produced assets are engaged in a production process whereby they provide services (maintaining inventories, repairing and maintaining the leased assets). In the case of rent, general government units that own land or subsoil assets merely place these assets at the disposal of other units and are not considered to be engaged in productive activity. Includes other natural resource royalties, natural resource exploration fees and licenses, leases of land, rent and property income not elsewhere classified. Includes annuity consideration, net insurance premiums earned and other underwriting revenue. Miscellaneous revenue includes auto insurance premiums, drug plan premiums and revenue not elsewhere classified. Includes capital transfers to government business enterprises to finance all or part of the costs of acquiring nonfinancial assets, to cover large operating deficits accumulated over two or more years, to cancel a debt by mutual agreement with the debtor, or to assume a debt. Within the Canadian Government Finance Statistics system (CGFS), the value of nonfinancial assets and related consumption of fixed capital is estimated using the Canadian System of Macroeconomic Accounts (CSMA) perpetual inventory method (PIM). The results of the PIM model can differ substantially from the values found in the accounts of government business enterprises. In order to better understand these differences, the value of nonfinancial assets and related consumption of fixed capital found in the accounts of government business enterprises are presented in the memorandum items tangible assets amortization expense according to government business enterprises accounts" and "Nonfinancial assets according to government business enterprises accounts". For more information on the PIM model please consult additional information on the survey or statistical program in the CANSIM related information tab." Includes the part of the profits of fiscal monopolies transferred to the government. Fiscal monopolies are government business enterprises that exercise the taxing power of government by the use of monopoly powers over the production or distribution of a particular kind of good or service. Typical commodities subject to fiscal monopolies are alcoholic beverage, lottery and games of chance. Other miscellaneous current expenses include expenses of insurers and miscellaneous other current expenses not elsewhere classified. Memorandum items provide supplemental information or alternative presentation of related items, but the memorandum items amounts are not included in Canadian Government finance statistics (CGFS) structure and totals. The gross operating balance equals revenue minus expense other than consumption of fixed capital. Total expenditures equals expense plus the net acquisition of nonfinancial assets less consumption of fixed capital. The current CANSIM table does not include total expenditures as integration work is underway. Net income equals the sum of Canadian Government Finance Statistics (CGFS) revenues plus amortization of deferred capital funding, minus CGFS expenses except dividends and remitted profits of fiscal monopolies. This indicator is provided since it is generally used in the presentation of corporate sector data (instead of the net operating balance for government sectors). The current CANSIM table does not include total net income as integration work is underway. Amortization of deferred capital funding is not included in Canadian Government Finance Statistics (CGFS) revenue. It is presented as a memorandum item since it is a component of the net income calculation. The current CANSIM table does not include amortization of deferred capital funding as integration work is underway. The balance sheet records the stocks of assets, liabilities, and the net worth for each accounting period. Net worth is defined as the total assets less total liabilities and is an important measure for assessing the sustainability of government business enterprises activities. The balance sheet components include domestic and foreign counterparts. The net financial worth position equals total stock of financial assets minus liabilities. Includes the following assets: securities repurchase agreement (repo), financial derivatives, taxes receivable, interest receivable, other accounts receivable, deposits, prepaid expenses, other financial assets not elsewhere classified and related allowances. Includes the following liabilities: securities repurchase agreement (repo), financial derivatives, taxes payable, interest payable, other payable, deposits due, deferred revenue and contributions, discounts and premiums on outstanding debt, other liabilities not elsewhere classified and related allowances. In the Canadian Government Finance Statistics system (CGFS), liabilities are valued at current market prices, but this memorandum item provides the alternate nominal value. The nominal valuation only differs from the current market prices in the case of debt securities. The nominal value is the amount that the debtor owes to the creditor at any moment. It reflects the value of the instrument at creation and subsequent economic flows, such as transactions, valuation changes (excluding market price changes), and other changes, such as debt forgiveness. Conceptually, the nominal value is equal to the required future payments of principal and interest discounted at the existing contractual interest rate. Nominal value is not necessarily face value, which is the undiscounted amount of principal to be repaid. Due to the adoption of a new framework to compile public sector financial statistics, the Canadian Government Finance statistics (CGFS), the CANSIM table 385-0039 was created as a replacement to the terminated CANSIM tables 385-0015, 385-0030 and 385-0031. Data in the CANSIM table 385-0039 are not comparable with those in the archived CANSIM tables 385-0015, 385-0030 and 385-0031.

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• Provider source data (Git repository)
• Provider in DBnomics format (Git repository)
• Dataset in DBnomics format (Git repository)