Chart of accounts (COA) Canada 2006 - Balance sheet accounts - Summary level

2 - Liabilities

Chart of accounts (COA) Canada 2006 - Balance sheet accounts - Summary level - Classification structure
Code Title
2.1 Financial Instruments and Borrowing
2.1.1 Mortgage Loans
2.1.1.1 Residential Mortgage Loans
2.1.1.2 Non-Residential Mortgage Loans
2.1.2 Non-Mortgage Loans
2.1.2.1 Non-Mortgage Loans, Bank Loans - Overdrafts and Loans from Chartered Banks and Branches of Foreign Banks Operating in Canada (excluding Lien Notes Payable. See 2.1.2.4)
2.1.2.2 Non-Mortgage Loans, Loans from Other Domestic Lending Institutions
2.1.2.3 Non-Mortgage Loans, Loans from Others
2.1.2.4 Non-Mortgage Loans, Lien Note Payable
2.1.2.5 Obligations under Financial/Capital Leases (excluding from Chartered Banks)
2.1.3 Debt Securities
2.1.3.1 Debt Securities, Short-term Paper, Commercial Paper, Finance Company Paper and Bankers' Acceptances
2.1.3.2 Debt Securities, Bonds, Debentures and Promissory Notes
2.1.4 Derivative Liabilities (Excluding Employee Stock Options)
2.1.4.1 Derivative Liabilities With Resident Counterparties
2.1.4.2 Derivative Liabilities With Non-Resident Counterparties
2.2 Claims
2.2.1 Accounts Payable and Accrued Liabilities
2.2.1.1 Accounts Payable, Trade
2.2.1.2 Other Accounts Payable and Accruals (Non-Affiliates)
2.2.2 Claims of Affiliates
2.2.2.1 Amounts Owing to Shareholders, Directors and Officers
2.2.2.2 Amounts Owing to Parents, Subsidiaries, Related Corporations, Joint Ventures and Partnerships
2.2.2.3 Claims of Governments and Associated Government Business Enterprises (Government Business Enterprises only)
2.4 Future Income Taxes
2.5 Minority Interest in Subsidiaries Consolidated
2.6 Pension Plans and Deferred Profit Sharing Plans
2.7 Provisions for Future Obligations
2.8 Customer Deposits, Deferred income (including Deferred Revenue from Incomplete Contracts)
2.9 Other Liabilities
Report a problem on this page

Is something not working? Is there information outdated? Can't find what you're looking for?

Please contact us and let us know how we can help you.

Privacy notice

Date modified: