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

3 - Equity

Chart of accounts (COA) Canada 2006 - Balance sheet accounts - Summary level - Classification structure
Code Title
3.1 Share Capital
3.1.1 Preferred Shares
3.1.1.1 Preferred Shares - New issues
3.1.1.2 Preferred Shares - New issues (Dividend Reinvestment Plans)
3.1.1.3 Preferred Shares - Share Buybacks & Redemptions
3.1.2 Common Shares
3.1.2.1 Common Shares - New issues
3.1.2.2 Common Shares - New issues (Dividend Reinvestment plans)
3.1.2.3 Common Shares - Share Buybacks & Redemptions
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
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