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

S.2 - Liabilities

Chart of accounts (COA) Canada 2006 - Balance sheet accounts - Supplementary accounts - Classification structure
Code Supplementary accounts
S.2.1.1 Accounts Payable and Accrued Liabilities
S.2.1.1.1 Canadian
S.2.1.1.1.1 Affiliates
S.2.1.1.1.2 Non-Affiliates
S.2.1.1.2 Foreign
S.2.1.1.2.1 Affiliates
S.2.1.1.2.2 Non-Affiliates
S.2.1.2 Accounts Payable, Trade
S.2.1.2.1 Canadian
S.2.1.2.1.1 Affiliates
S.2.1.2.1.2 Non-Affiliates
S.2.1.2.2 Foreign
S.2.1.2.2.1 Affiliates
S.2.1.2.2.2 Non-Affiliates
S.2.1.3 Other Accounts Payable and Accruals (non-affiliates)
S.2.1.3.1 Claims on Canadian Residents
S.2.1.3.2 Claims on Non- Residents
S.2.1.4 Amounts Owing to Shareholders, Directors and Officers
S.2.1.4.1 Owing to Canadian Residents
S.2.1.4.2 Owing to Non-Residents
S.2.1.5 Amounts Owing to Parents, Subsidiaries, Related Corporations, Joint Ventures and Partnerships
S.2.1.5.1 Owing to Canadian Residents
S.2.1.5.2 Owing to Non-Residents
S.2.1.6 Accrued Liabilities Related to Defined Contribution Pension Plans, Deferred Profit Sharing Plans, and Other Post Employment Benefits
S.2.1.6.1 Defined Contribution Pension Plans
S.2.1.6.2 Deferred Profit Sharing Plans
S.2.1.6.3 Other Post Employment Benefits
S.2.1.7 Agriculture Loans
S.2.1.7.01 Agricultural Mortgage and Equipment Loans
S.2.1.7.02 Banks
S.2.1.7.03 Farm Credit
S.2.1.7.04 Business Development Bank of Canada
S.2.1.7.05 Credit Unions
S.2.1.7.06 Treasury Branches
S.2.1.7.07 Federal & Provincial Agencies
S.2.1.7.08 Supply Companies
S.2.1.7.09 Individuals
S.2.1.7.10 Veterans Affairs
S.2.1.7.11 Compte de stabilisation du revenue agricole (CSRA)
S.2.1.7.12 Accounts Receivable - Livestock Sales
S.2.1.7.13 Accounts Receivable - Custom Work Performed
S.2.1.8 Derivative Liabilities (Excluding Employee Stock Options)
S.2.1.8.1 Derivative Contracts, Options
S.2.1.8.1.1 Options, Stock Options - With Resident Counterparties
S.2.1.8.1.2 Options, Stock Options - With Non-Resident Counterparties
S.2.1.8.2 Options, Other Options and Warrants
S.2.1.8.2.1 Options, Other Options and Warrants - With Resident Counterparties
S.2.1.8.2.2 Options, Other Options and Warrants - With Non-Resident Counterparties
S.2.1.8.3 Derivative Contracts, Futures
S.2.1.8.3.1 Derivative Contracts, Futures - With Resident Counterparties
S.2.1.8.3.2 Derivative Contracts, Futures -With Non- Resident Counterparties
S.2.1.8.4 Derivative Contracts, Forwards, Currency Forwards
S.2.1.8.4.1 Forwards, Currency Forwards - With Resident Counterparties
S.2.1.8.4.2 Forwards, Currency Forwards -With Non- Resident Counterparties
S.2.1.8.5 Derivative Contracts, Forwards, Other Forward Contracts
S.2.1.8.5.1 Forwards, Other Forward Contracts - With Resident Counteparts
S.2.1.8.5.2 Forwards, Other Forward Contracts - With Non-Resident Counterparties
S.2.1.8.6 Derivative Contracts, Swaps
S.2.1.8.6.1 Swaps, Interest Rate Swaps - With Resident Counterparties
S.2.1.8.6.2 Swaps, Interest Rate Swaps - With Non-Resident Counterparties
S.2.1.8.6.3 Swaps, Forward Rate Agreements - With Resident Counterparties
S.2.1.8.6.4 Swaps, Forward Rate Agreements - With Non-Resident Counterparties
S.2.1.9 Total Short Term Loans and advances
S.2.1.9.1 Amounts Owing to Affiliates
S.2.1.9.2 Short Term Loans with Banks
S.2.1.9.3 Short Term Loans with others
S.2.1.9.4.1 Total Short Term Interest Bearing Debt with Affiliates
S.2.1.9.4.2 Total Short Term Non-Interest Bearing Debt with Affiliates
S.2.2.1 Total Long Term Interest Bearing Debt with Affiliates
S.2.2.2 Total Long Term Debt Non-Interest Bearing Debt with Affiliates
S.2.7 Total Current Liabilities
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