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Chart of accounts (COA) Canada 2002 - 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 - Share Capital of Credit Unions
3.1.3.1 - Held by Local Credit Unions (central credit unions)
3.1.3.2 - Held by Other Members
3.1.4 - Owners' Equity (Owners' Investment - NO Share Capital)
3.1.5 - Other Shares
3.2 - Retained Earnings/Deficits
3.2.1 - Retained Earnings/Deficits, Appropriated
3.2.1.1 - Investment, Mortgage and Other Reserves (trust and deposit accounts)
3.2.1.2 - General Reserve (trust and deposit accepting mortgage)
3.2.1.3 - Other General Reserves
3.2.1.4 - Interfund Transfer
3.2.2 - Retained Earnings/Deficits, Unappropriated
3.2.2.1 - Unearned Surplus (P & C (Property and Casualty))
3.2.2.2 - Head Office Account (P & C (Property and Casualty))
3.3 - Contributed Surplus
3.4 - Other Surplus
3.4.1 - Obligations to Policyholders and Unitholders
3.4.1.1 - Liabilities to Policyholders
3.4.1.1.1 - Liability to Policyholders - RRSP Funds
3.4.1.1.2 - Liability to Policyholders - Other Funds
3.4.1.2 - Unitholders' Equity
3.4.1.2.1 - Unitholders Equity - Tax Sheltered Funds, RRSP
3.4.1.2.2 - Unitholders Equity - Tax Sheltered Funds, Other
3.4.1.2.3 - Unitholders Equity - Non-Tax Sheltered Funds
3.4.2 - Appraisal Increase /Decrease
3.5 - Debt Capital - Subordinated Debt
3.5.1 - Subordinated Debt owed to Chartered Banks
3.5.2 - Subordinated Debt owed to Parent Co., Unconsolidated
3.5.3 - Subordinated Debt, Other

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 - Share Capital of Credit Unions
3.1.3.1 - Held by Local Credit Unions (central credit unions)
3.1.3.2 - Held by Other Members
3.1.4 - Owners' Equity (Owners' Investment - NO Share Capital)
3.1.5 - Other Shares
3.2 - Retained Earnings/Deficits
3.2.1 - Retained Earnings/Deficits, Appropriated
3.2.1.1 - Investment, Mortgage and Other Reserves (trust and deposit accounts)
3.2.1.2 - General Reserve (trust and deposit accepting mortgage)
3.2.1.3 - Other General Reserves
3.2.1.4 - Interfund Transfer
3.2.2 - Retained Earnings/Deficits, Unappropriated
3.2.2.1 - Unearned Surplus (P & C (Property and Casualty))
3.2.2.2 - Head Office Account (P & C (Property and Casualty))
3.3 - Contributed Surplus
3.4 - Other Surplus
3.4.1 - Obligations to Policyholders and Unitholders
3.4.1.1 - Liabilities to Policyholders
3.4.1.1.1 - Liability to Policyholders - RRSP Funds
3.4.1.1.2 - Liability to Policyholders - Other Funds
3.4.1.2 - Unitholders' Equity
3.4.1.2.1 - Unitholders Equity - Tax Sheltered Funds, RRSP
3.4.1.2.2 - Unitholders Equity - Tax Sheltered Funds, Other
3.4.1.2.3 - Unitholders Equity - Non-Tax Sheltered Funds
3.4.2 - Appraisal Increase /Decrease
3.5 - Debt Capital - Subordinated Debt
3.5.1 - Subordinated Debt owed to Chartered Banks
3.5.2 - Subordinated Debt owed to Parent Co., Unconsolidated
3.5.3 - Subordinated Debt, Other

Date modified:: 2016-09-20