Upon realization, these gains and losses are included in the annual surplus (deficit).Equity transactions with the Government include dividends declared or transfers of profits to the Government, as well as capital transactions with the Government.Agency status may be expressly stated in the incorporating legislation or conferred under the provisions of the , the payment of all money borrowed by consolidated agent Crown corporations and interest thereon is a charge on and payable out of the Consolidated Revenue Fund.Table 4.3 summarizes such borrowings for the consolidated Crown corporations and the changes for the year ended March 31, 2015.Table 4.1 and Table 4.2 summarize the financial transactions and results of operations as reported by the consolidated Crown corporations and other entities.Financial assets include cash and cash equivalents, receivables, loans and investments.Expenses are segregated between third parties and Government, Crown corporations and other entities.
A summary of financial assistance under budgetary appropriations to consolidated Crown corporations for the year ended March 31, 2015 is provided in Table 4.5.
Differences in figures reported in Table 4.2 and those reported in Table 4.5 result from the use of different accounting policies and from items in transit.
The table presents, in thousands of dollars, the financial position of consolidated Crown corporations and other entities for the current year which ended on March 31.
Liabilities are segregated between third parties and Government, Crown corporations and other entities.
Borrowings from third parties represent long‑term debts payable of the corporations and other entities.