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Chart of accounts (COA) Canada 2006 - Balance sheet accounts - Equity

3 - Equity
3.1 - Share Capital
3.1.1 - Preferred Shares
3.1.1.1 - Preferred Shares - New issues
3.1.1.1.1 - Canadian Currency
3.1.1.1.2 - Foreign Currency
3.1.1.2 - Preferred Shares - New issues (Dividend Reinvestment Plans)
3.1.1.2.1 - Canadian Currency
3.1.1.2.2 - Foreign Currency
3.1.1.3 - Preferred Shares - Share Buybacks & Redemptions
3.1.1.3.1 - Canadian Currency
3.1.1.3.2 - Foreign Currency
3.1.2 - Common Shares
3.1.2.1 - Common Shares - New issues
3.1.2.1.1 - Canadian Currency
3.1.2.1.2 - Foreign Currency
3.1.2.2 - Common Shares - New issues (Dividend Reinvestment plans)
3.1.2.2.1 - Canadian Currency
3.1.2.2.2 - Foreign Currency
3.1.2.3 - Common Shares - Share Buybacks & Redemptions
3.1.2.3.1 - Canadian Currency
3.1.2.3.2 - Foreign Currency
3.1.3 - Owners' Equity (Owners' Investment - No Share Capital Entities)
3.1.4 - Other Shares
3.2 - Retained Earnings/Deficits
3.2.1 - Retained Earnings/Deficits, Appropriated
3.2.2 - Retained Earnings/Deficits, Unappropriated
3.3 - Contributed Surplus
3.4 - Other Surplus
3.4.1 - Currency Translation Adjustment for Self Sustaining Foreign Operations
3.4.2 - Warrants & Rights Outstanding
3.4.3 - Stock Appreciation Rights settled by Issuance of Shares
3.4.4 - Asset Appraisal Increase /Decrease
3.4.5 - Miscellaneous - all others

3 - Equity
3.1 - Share Capital
3.1.1 - Preferred Shares
3.1.1.1 - Preferred Shares - New issues
3.1.1.1.1 - Canadian Currency
3.1.1.1.2 - Foreign Currency
3.1.1.2 - Preferred Shares - New issues (Dividend Reinvestment Plans)
3.1.1.2.1 - Canadian Currency
3.1.1.2.2 - Foreign Currency
3.1.1.3 - Preferred Shares - Share Buybacks & Redemptions
3.1.1.3.1 - Canadian Currency
3.1.1.3.2 - Foreign Currency
3.1.2 - Common Shares
3.1.2.1 - Common Shares - New issues
3.1.2.1.1 - Canadian Currency
3.1.2.1.2 - Foreign Currency
3.1.2.2 - Common Shares - New issues (Dividend Reinvestment plans)
3.1.2.2.1 - Canadian Currency
3.1.2.2.2 - Foreign Currency
3.1.2.3 - Common Shares - Share Buybacks & Redemptions
3.1.2.3.1 - Canadian Currency
3.1.2.3.2 - Foreign Currency
3.1.3 - Owners' Equity (Owners' Investment - No Share Capital Entities)
3.1.4 - Other Shares
3.2 - Retained Earnings/Deficits
3.2.1 - Retained Earnings/Deficits, Appropriated
3.2.2 - Retained Earnings/Deficits, Unappropriated
3.3 - Contributed Surplus
3.4 - Other Surplus
3.4.1 - Currency Translation Adjustment for Self Sustaining Foreign Operations
3.4.2 - Warrants & Rights Outstanding
3.4.3 - Stock Appreciation Rights settled by Issuance of Shares
3.4.4 - Asset Appraisal Increase /Decrease
3.4.5 - Miscellaneous - all others

Date modified:: 2016-09-19