Federal consolidated statement of financial position

the following statement represents a ten year history of the consolidated statement of financial position for the Government of Canada

Data extracted from Vol II Consolidated Financial Statements in the Federal Public Accounts


Consolidated statement of financial position
$millions$ 2015-16 2014-15 2013-14 2012-13 2011-12 2010-11 2009-10 2008-09 2007-08 2006-07
Liabilities
Accounts Payable and Accrued Liabilities —
Other accounts payable and accrued liabilities 45,971 40,420 38,096 43,563 54,911 50,830 53,171 43,645 45,398 49,136
Amounts payable to taxpayers 53,697 56,198 52,600 54,877 50,952 48,648 48,251 50,845 49,010 41,388
Environmental liabilities 13,282 12,296 11,143 10,600 8,362 7,745 6,602 6,342 6,669 6,062
Deferred revenue 9,981 9,160 3,920 3,321 3,893 4,512 5,113 5,734 1,602 1,594
Interest and matured debt 4,922 5,240 5,585 5,955 6,379 6,733 6,853 6,919 7,182 7,516
Allowance for guarantees 0 317 386 428 506 592 535 514 602 815
Total accounts payable and accrued liabilities 127,853 123,631 111,730 118,744 125,003 119,060 120,525 113,999 110,463 106,511
Interest‑bearing Debt —
Unmatured debt —
Payable in Canadian currency —
Marketable bonds-Cdn$ 504,068 487,881 473,319 469,039 448,140 416,080 367,962 295,186 253,550 257,482
Treasury bills-Cdn$ 138,100 135,692 152,990 180,689 163,221 162,980 175,849 192,275 116,936 134,074
Retail debt -Cdn$ 5,076 5,660 6,327 7,481 8,922 10,141 11,855 12,532 13,068 15,175
Bonds for Canada Pension Plan-Cdn$ 0 0 0 0 11 27 452 523 1,042 1,743
Payable in foreign currencies 22,482 20,267 16,030 10,802 10,715 7,628 8,243 10,381 9,498 10,372
Cross‑currency swap revaluation 8,391 6,669 2,326 (3,419) (4,448) (5,091) (4,233) 3,690 (1,420) (1,091)
Unamortized disc./ premiums on market debt 5,047 4,296 3,184 3,231 (4,295) (4,485) (5,092) (4,751) (6,213) (6,659)
Obligation related to capital leases 3,477 3,710 3,603 3,647 3,633 3,685 4,090 4,184 4,236 3,096
Other unmatured debt 1,570 1,005 1,179 917 453 190
Total unmatured debt 688,211 665,180 658,958 672,387 626,352 591,155 559,126 514,020 390,697 414,192
Pensions and other future benefits —
Public sector pensions 152,227 152,664 153,162 151,667 148,911 146,135 142,843 139,909 137,371 134,726
Other employee and veteran future benefits 85,681 76,140 71,959 67,301 61,915 58,206 54,227 50,311 47,901 45,123
Due to Canada Pension Plan 35 212 140 68 138 23 175 90 106 54
Other liabilities 5,567 5,790 5,774 5,978 6,795 6,292 6,412 5,833 5,789 5,157
Total interest‑bearing debt 931,721 899,986 889,993 897,401 844,111 801,811 762,783 710,163 581,864 599,252
TOTAL LIABILITIES 1,059,574 1,023,617 1,001,723 1,016,145 969,114 920,871 883,308 824,162 692,327 705,763
Financial Assets
Cash and Accounts Receivable —
Cash and cash equivalents 38,570 34,999 31,429 27,341 17,143 14,323 28,450 46,985 13,729 22,696
Taxes receivable 105,848 98,499 92,489 92,115 86,006 78,626 69,063 71,911 65,902 66,492
Other accounts receivable 10,270 3,198 4,656 4,698 4,513 3,958 3,692 3,251 3,247 3,398
Total cash and accounts receivable 154,688 136,696 128,574 124,154 107,662 96,907 101,205 122,147 82,878 92,586
Foreign Exchange Accounts —
Intl. reserves-Exchange Fund Account 101,379 91,961 77,365 63,381 62,141 54,041 53,701 51,194 42,904 44,673
Intl. Monetary Fund — Subscriptions 20,170 11,129 10,883 9,694 9,842 9,792 9,823 12,011 10,752 11,106
Intl. Monetary Fund — Loans 1,278 1,353 1,665 1,457 1,325 1,139 337
Less: Intl Monetary Fund — other special 29,288 19,425 17,651 15,773 16,311 16,465 16,911 11,496 11,357 11,601
Total foreign exchange accounts 93,539 85,018 72,262 58,759 56,997 48,507 46,950 51,709 42,299 44,178
Loans, Investments and Advances —
Enterprise Crown corp. and other GBE 91,116 89,375 94,815 131,785 130,662 135,673 129,523 104,049 30,167 23,683
Other loans, investments and advances 24,841 24,306 22,820 23,134 22,258 22,876 23,158 21,044 20,702 21,411
Total loans, investments and advances 115,957 113,681 117,635 154,919 152,920 158,549 152,681 125,093 50,869 45,094
Public sector pension assets 1,639 1,263 938
TOTAL FINANCIAL ASSETS 365,823 336,658 319,409 337,832 317,579 303,963 300,836 298,949 176,046 181,858
Net Debt (net of liabilities and assets) 693,751 686,959 682,314 678,313 651,535 616,908 582,472 525,213 516,281 523,905
Non‑financial Assets —
Tangible capital assets 65,838 63,347 61,942 60,241 59,047 57,668 55,054 53,326 51,175 49,036
Inventories 7,221 7,250 7,316 7,453 6,996 6,830 6,192 6,348 6,248 5,988
Prepaid expenses and other 4,706 4,032 1,175 1,228 1,916 2,083 2,129 1,829 1,221 1,613
Total Non‑financial Assets 77,765 74,629 70,433 68,922 67,959 66,581 63,375 61,503 58,644 56,637
ACCUMULATED DEFICIT 615,986 612,330 611,881 609,391 583,576 550,327 519,097 463,710 457,637 467,268


Last Modified Date: 07/31/2017