Chart of accounts (COA) Canada 2006 - Balance sheet accounts - Assets
- 1 - Assets
- 1.1 - Financial Assets
- 1.1.3 - Investments in Affiliates
- 1.1.3.1 - Investments in Canadian Affiliates, Equity Investment in Corporations, including cost of shares
- 1.1.3.1.1 - Equity Investment in Canadian Corporations, valued at cost of shares
- 1.1.3.1.2 - Equity Investment in Canadian Corporations, valued using Equity Method
- 1.1.3.1.2.1 - Equity Investment in Canadian Corporations, valued using Equity Method - Cost of Shares portion only
- 1.1.3.1.2.2 - Equity Investment in Canadian Corporations, valued using Equity Method - Accumulated Earnings less Dividends Received portion only
- 1.1.3.2 - Investments in Foreign Affiliates, Equity investment in Corporations, including cost of shares
- 1.1.3.2.1 - Equity Investment in foreign Corporations, valued at Cost of Shares
- 1.1.3.2.2 - Equity Investment in foreign Corporations, valued using Equity Method
- 1.1.3.2.2.1 - Equity Investment in foreign Corporations, valued using Equity Method - Cost of Shares portion only
- 1.1.3.2.2.2 - Equity Investment in foreign Corporations, valued using Equity Method - Accumulated Earnings less Dividends Received portion only
- 1.1.3.3 - Loans, Notes, Accounts, Bonds, Mortgages and Other Investments
- 1.1.3.3.1 - Due from Shareholders, Directors and Officers
- 1.1.3.3.1.1 - due from Individual Shareholder
- 1.1.3.3.1.1.1 - due from Individual Shareholder - Canadian
- 1.1.3.3.1.1.2 - due from Individual Shareholder - Foreign
- 1.1.3.3.1.2 - due from Corporate Shareholder
- 1.1.3.3.1.2.1 - due from Corporate Shareholder - Canadian
- 1.1.3.3.1.2.2 - due from Corporate Shareholder - Foreign
- 1.1.3.3.1.3 - due from Directors & Officers
- 1.1.3.3.1.3.1 - due from Directors & Officers - Canadian
- 1.1.3.3.1.3.2 - due from Directors & Officers - Foreign
- 1.1.3.3.2 - Investments, Loans, Advances, Mortgages, Notes, Bonds and other Claims to Corporate Affiliates and other Related Parties
- 1.1.3.3.2.1 - Demand Note due from Related Party
- 1.1.3.3.2.1.1 - Demand Note due from Related Party - Canadian
- 1.1.3.3.2.1.2 - Demand Note due from Related Party - Foreign
- 1.1.3.3.2.1.3 - Loan and Advance due from Related Party
- 1.1.3.3.2.1.3.1 - Loans and Advances due from Related Party - Canadian
- 1.1.3.3.2.1.3.2 - Loans and Advances due from Related Party - Foreign
- 1.1.3.3.2.2 - Other Accounts Receivable Notes and Accruals - Affiliates
- 1.1.3.3.2.2.1 - Other Accounts Receivable Notes and Accruals - Canadian
- 1.1.3.3.2.2.2 - Other Accounts Receivable Notes and Accruals - Foreign
- 1.1.3.3.2.2.3 - Finance Receivable
- 1.1.3.3.2.3 - Mortgages and Bonds of Affiliates
- 1.1.3.3.3 - Investment, Loans, Advances and other Claims to in Joint Ventures and Partnerships
- 1.1.3.3.3.1 - Investment, Joint Ventures and Partnerships
- 1.1.3.3.3.1.1 - Investment in Canadian Joint Ventures and Partnerships
- 1.1.3.3.3.1.2 - Investment in Foreign Joint Ventures and Partnerships
- 1.1.3.3.3.1.3 - Loans due or Loans to Joint Ventures and Partnerships
- 1.1.3.3.3.1.3.1 - Loans due or Loans to Canadian Joint Ventures and Partnerships
- 1.1.3.3.3.1.3.2 - Loans due or Loans to Foreign Joint Ventures and Partnerships
- 1.1.3.3.3.2 - Other Accounts Receivable Notes and Accruals
- 1.1.3.3.3.2.1 - Other Accounts Receivable Notes and Accruals - Canadian
- 1.1.3.3.3.2.2 - Other Accounts Receivable Notes and Accruals - Foreign
- 1.1.3.3.4 - Investment in Government Business Enterprises - Federal, Provincial & Municipal
- 1.1.3.3.4.1 - Investment in Government Business Enterprises - Equity Investment
- 1.1.3.3.4.1.1 - Investment in Government Business Enterprises - Equity Investment, cost of shares only
- 1.1.3.3.4.1.2 - Investment in Government Business Enterprises - Equity Investment, Accumulated Earnings less Dividends Received portion only
- 1.1.3.3.4.2 - Investment in Government Business Enterprises - Loans, Advances, Mortgages, Notes, Bonds and other Claims
- 1.1.3.3.5 - Investment in Net Assets of Canadian Corp's Unincorporated Branches/Offices Located outside Canada
- 1 - Assets
- 1.1 - Financial Assets
- 1.1.3 - Investments in Affiliates
- 1.1.3.1 - Investments in Canadian Affiliates, Equity Investment in Corporations, including cost of shares
- 1.1.3.1.1 - Equity Investment in Canadian Corporations, valued at cost of shares
- 1.1.3.1.2 - Equity Investment in Canadian Corporations, valued using Equity Method
- 1.1.3.1.2.1 - Equity Investment in Canadian Corporations, valued using Equity Method - Cost of Shares portion only
- 1.1.3.1.2.2 - Equity Investment in Canadian Corporations, valued using Equity Method - Accumulated Earnings less Dividends Received portion only
- 1.1.3.2 - Investments in Foreign Affiliates, Equity investment in Corporations, including cost of shares
- 1.1.3.2.1 - Equity Investment in foreign Corporations, valued at Cost of Shares
- 1.1.3.2.2 - Equity Investment in foreign Corporations, valued using Equity Method
- 1.1.3.2.2.1 - Equity Investment in foreign Corporations, valued using Equity Method - Cost of Shares portion only
- 1.1.3.2.2.2 - Equity Investment in foreign Corporations, valued using Equity Method - Accumulated Earnings less Dividends Received portion only
- 1.1.3.3 - Loans, Notes, Accounts, Bonds, Mortgages and Other Investments
- 1.1.3.3.1 - Due from Shareholders, Directors and Officers
- 1.1.3.3.1.1 - due from Individual Shareholder
- 1.1.3.3.1.1.1 - due from Individual Shareholder - Canadian
- 1.1.3.3.1.1.2 - due from Individual Shareholder - Foreign
- 1.1.3.3.1.2 - due from Corporate Shareholder
- 1.1.3.3.1.2.1 - due from Corporate Shareholder - Canadian
- 1.1.3.3.1.2.2 - due from Corporate Shareholder - Foreign
- 1.1.3.3.1.3 - due from Directors & Officers
- 1.1.3.3.1.3.1 - due from Directors & Officers - Canadian
- 1.1.3.3.1.3.2 - due from Directors & Officers - Foreign
- 1.1.3.3.2 - Investments, Loans, Advances, Mortgages, Notes, Bonds and other Claims to Corporate Affiliates and other Related Parties
- 1.1.3.3.2.1 - Demand Note due from Related Party
- 1.1.3.3.2.1.1 - Demand Note due from Related Party - Canadian
- 1.1.3.3.2.1.2 - Demand Note due from Related Party - Foreign
- 1.1.3.3.2.1.3 - Loan and Advance due from Related Party
- 1.1.3.3.2.1.3.1 - Loans and Advances due from Related Party - Canadian
- 1.1.3.3.2.1.3.2 - Loans and Advances due from Related Party - Foreign
- 1.1.3.3.2.2 - Other Accounts Receivable Notes and Accruals - Affiliates
- 1.1.3.3.2.2.1 - Other Accounts Receivable Notes and Accruals - Canadian
- 1.1.3.3.2.2.2 - Other Accounts Receivable Notes and Accruals - Foreign
- 1.1.3.3.2.2.3 - Finance Receivable
- 1.1.3.3.2.3 - Mortgages and Bonds of Affiliates
- 1.1.3.3.3 - Investment, Loans, Advances and other Claims to in Joint Ventures and Partnerships
- 1.1.3.3.3.1 - Investment, Joint Ventures and Partnerships
- 1.1.3.3.3.1.1 - Investment in Canadian Joint Ventures and Partnerships
- 1.1.3.3.3.1.2 - Investment in Foreign Joint Ventures and Partnerships
- 1.1.3.3.3.1.3 - Loans due or Loans to Joint Ventures and Partnerships
- 1.1.3.3.3.1.3.1 - Loans due or Loans to Canadian Joint Ventures and Partnerships
- 1.1.3.3.3.1.3.2 - Loans due or Loans to Foreign Joint Ventures and Partnerships
- 1.1.3.3.3.2 - Other Accounts Receivable Notes and Accruals
- 1.1.3.3.3.2.1 - Other Accounts Receivable Notes and Accruals - Canadian
- 1.1.3.3.3.2.2 - Other Accounts Receivable Notes and Accruals - Foreign
- 1.1.3.3.4 - Investment in Government Business Enterprises - Federal, Provincial & Municipal
- 1.1.3.3.4.1 - Investment in Government Business Enterprises - Equity Investment
- 1.1.3.3.4.1.1 - Investment in Government Business Enterprises - Equity Investment, cost of shares only
- 1.1.3.3.4.1.2 - Investment in Government Business Enterprises - Equity Investment, Accumulated Earnings less Dividends Received portion only
- 1.1.3.3.4.2 - Investment in Government Business Enterprises - Loans, Advances, Mortgages, Notes, Bonds and other Claims
- 1.1.3.3.5 - Investment in Net Assets of Canadian Corp's Unincorporated Branches/Offices Located outside Canada
- Date modified:
