I'm not entirely clear on the rules, but I believe that in some cases, material in the National Currency Collection is not considered a liability of the Bank, and in other cases it is. I think it depends on how the Collection got the note. For example, low numbered notes that were never technically issued are not liabilities, but a note that came in from one of the banks would be.
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BWJM, F.O.N.A.
Life Member of CPMS, RCNA, ONA, ANA, IBNS, WCS.
President, IBNS Ontario Chapter.
Treasurer, Waterloo Coin Society.
Show Chair, Cambridge Coin Show.
Fellow of the Ontario Numismatic Association.