4.2 Comptes de rapports financiers : Passif – Détaillé pour l'exercice financier se terminant le 31 mars 2027

The financial reporting accounts used for government-wide reporting purposes are included in this section. Financial reporting accounts identify the relevant asset, liability, equity, revenue and expense accounts required for financial reporting (maintaining accounts in a general ledger) and for preparing financial statements.

4.2 Financial reporting accounts: Liabilities—Summary for the fiscal year ending March 31, 2027