Activities of Multinational Enterprises in Canada

Balance sheet accounts of enterprise, category

Balance sheet accounts refers to accounting statement showing the value of all the things the company owns - its non-financial and financial assets - on one side of the ledger and all the means by which it has acquired funds to pay for those things - its liabilities and shareholders' equity - on the other side.

Enterprise refers to the highest level of the Business Register statistical hierarchy. In alignment with the System of National Accounts, it is defined as an institutional unit that directs and controls the allocation of resources relating to its operations, and for which financial statements are maintained from which international transactions, an international investment position and a financial position for the unit can be derived. Enterprises can be corporations, quasi-corporations, institutions, or unincorporated businesses such as sole proprietors or partnerships. For incorporated enterprises, financial statements can be consolidated.

The data for this variable are reported using the following classifications and/or lists:

• Assets, liabilities and equity