Appendix D
Classification framework: Balance sheets

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Part 1: Government financial assets

01 Cash on hand and on deposit
02 Receivables
03 Advances to:
04 Securities
05 Other financial assets due by:

Part 2: Government liabilities

06 Bank overdrafts
07 Payables
08 Advances from:
09 Coins in circulation
10 Treasury bills issued to:
11 Canada bills
12 Short term paper
13 Savings bonds
14 Bonds issued to:
15 Other securities issued to:
16 Deposits due to:
17 Liabilities to pension plans
18 Other liabilities due to:

Part 3: Government source and application of funds

01 Financial management surplus or deficit for the period
02 Changes in the classification of government entities
03 Changes in accounting policies and practice
04 Changes in the actuarial value of unfunded liabilities
05 Changes in borrowings
06 Changes in advances to:
07 Changes in security holdings
08 Changes in other assets and liabilities
09 Discrepancy

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