Chart of accounts (COA) Canada 2006 - Balance sheet accounts - Supplementary accounts
S.3 - Share Capital
Chart of accounts (COA) Canada 2006 - Balance sheet accounts - Supplementary accounts - Classification structure
| Code |
Supplementary accounts |
| S.3.1 |
Corporate Shares |
| S.3.1.1 |
Held By Affiliates |
| S.3.1.1.1 |
Common Shares |
| S.3.1.1.1.1 |
Listed |
| S.3.1.1.1.2 |
Unlisted |
| S.3.1.1.2 |
Preferred Shares |
| S.3.1.1.2.1 |
Listed |
| S.3.1.1.2.2 |
Unlisted |
| S.3.1.2 |
Held By Non-Affiliates |
| S.3.1.2.1 |
Common Shares |
| S.3.1.2.1.1 |
Listed |
| S.3.1.2.1.2 |
Unlisted |
| S.3.1.2.2 |
Preferred Shares |
| S.3.1.2.2.1 |
Listed |
| S.3.1.2.2.2 |
Unlisted |
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