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Chart of Accounts (COA) 2002, balance sheet
Financial Position and Performance of a Business
Classes that are part of the Departmental Standard appear in bold font.
| 1 | Assets |
|---|---|
| 1.1 | Financial Assets |
| 1.1.1 | Cash, Deposits and Official International Reserves |
| 1.1.1.1 | Cash in Canadian Currency |
| 1.1.1.2 | Deposits with Bank of Canada (banks and other CPA members) |
| 1.1.1.3 | Demand Deposits / Notice Deposits in Deposit Accepting Institutions |
| 1.1.1.3.1 | Demand Deposits / Notice Deposits, in Canadian currency |
| 1.1.1.3.1.1 | Demand Deposits / Notice Deposits, in Canadian currency, in Canadian Deposit -Taking Institutions |
| 1.1.1.3.1.1.1 | Demand Deposits / Notice Deposits, in Canadian currency, in Chartered Banks in Canada |
| 1.1.1.3.1.1.2 | Demand Deposits / Notice Deposits, in Canadian currency, in other Domestic Deposit-Taking Institutions |
| 1.1.1.3.1.2 | Demand Deposits / Notice Deposits, in Canadian currency, in Central/Local Credit Unions |
| 1.1.1.3.1.3 | Demand Deposits / Notice Deposits, in Canadian currency, in Foreign Financial Institutions |
| 1.1.1.3.1.3.1 | Demand Deposits / Notice Deposits, in Canadian currency, in Foreign Branches of Canadian Chartered Banks |
| 1.1.1.3.1.3.2 | Demand Deposits / Notice Deposits, in Canadian currency, in other Foreign Institutions |
| 1.1.1.3.2 | Demand Deposits / Notice Deposits, in foreign currency (converted in Canadian currency) |
| 1.1.1.3.2.1 | Demand Deposits / Notice Deposits, in foreign currency (converted in Canadian currency) in Canadian Banks |
| 1.1.1.3.2.2 | Demand Deposits / Notice Deposits, in foreign currency (converted in Canadian currency) in Foreign Financial Institutions |
| 1.1.1.3.2.2.1 | Demand Deposits / Notice Deposits, in foreign currency (converted in Canadian currency) in Foreign Branches of Chartered Banks |
| 1.1.1.3.2.2.2 | Demand Deposits / Notice Deposits, in foreign currency (converted in Canadian currency) in other Foreign Institutions |
| 1.1.1.4 | Term Deposits |
| 1.1.1.4.1 | Term Deposits, in Canadian currency |
| 1.1.1.4.1.1 | Term Deposits, in Canadian currency, with Central Credit Unions |
| 1.1.1.4.1.2 | Term Deposits, in Canadian currency, with Local Credit Unions |
| 1.1.1.4.1.3 | Term Deposits, in Canadian currency, with Chartered Bank Branches in Canada |
| 1.1.1.4.1.3.1 | Term Deposits, in Canadian currency, with Chartered Bank Branches in Canada, Bearer Term Notes |
| 1.1.1.4.1.3.2 | Other Term Deposits, in Canadian currency, with Chartered Bank Branches in Canada |
| 1.1.1.4.1.4 | Other Term Deposits, in Canadian currency |
| 1.1.1.4.1.4.1 | Other Term Deposits, in Canadian currency, with Other Domestic Deposit-Taking Institutions |
| 1.1.1.4.1.4.2 | Other Term Deposits, in Canadian currency, with Foreign Financial Institutions |
| 1.1.1.4.1.4.2.1 | Other Term Deposits, in Canadian currency, with Foreign Branches of Canadian Chartered Banks |
| 1.1.1.4.1.4.2.2 | Other Term Deposits, in Canadian currency, with Other Foreign Institutions |
| 1.1.1.4.2 | Term Deposits, in foreign currency (converted in Canadian currency) |
| 1.1.1.4.2.1 | Term Deposits, in foreign currency, with Central Credit Unions |
| 1.1.1.4.2.2 | Term Deposits, in foreign currency, with Local Credit Unions |
| 1.1.1.4.2.3 | Term Deposits, in foreign currency, with Chartered Bank Branches in Canada |
| 1.1.1.4.2.3.1 | Term Deposits, in foreign currency, with Chartered Bank Branches in Canada, Bearer Term Notes |
| 1.1.1.4.2.3.2 | Other Term Deposits, in foreign currency, with Chartered Bank Branches in Canada |
| 1.1.1.4.2.4 | Other Term Deposits, in foreign currency |
| 1.1.1.4.2.4.1 | Other Term Deposits, in foreign currency, with other Domestic Deposit-Taking Institutions |
| 1.1.1.4.2.4.2 | Other Term Deposits, in foreign currency, with Foreign Financial Institutions |
| 1.1.1.4.2.4.2.1 | Other Term Deposits, in foreign currency, with Foreign Branches of Canadian Chartered Banks |
| 1.1.1.4.2.4.2.2 | Other Term Deposits, in foreign currency, with Other Foreign Institutions |
| 1.1.1.5 | Items in Transit |
| 1.1.1.6 | Official International Reserves - Bank of Canada and Exchange Fund Account only |
| 1.1.1.6.1 | Official International Reserves, Gold and foreign exchange |
| 1.1.1.6.1.1 | Monetary Gold |
| 1.1.1.6.1.2 | Foreign Exchange Reserves |
| 1.1.1.6.1.3 | International Monetary Fund (IMF) General Account |
| 1.1.1.6.1.4 | Special Drawing Accounts |
| 1.1.1.6.2 | Official International Reserves, Other |
| 1.1.1.7 | Other Current Cash Accounts |
| 1.1.2 | Accounts Receivable - Net |
| 1.1.2.1 | Accounts Receivable and Accrued Revenue - Gross |
| 1.1.2.1.1 | Trade Accounts Receivable, excluding rent and lease receivable |
| 1.1.2.1.1.1 | Trade Accounts Receivable, Retail and Wholesale Trade Accounts |
| 1.1.2.1.1.1.1 | Retail and Wholesale Trade Accounts, Account Balances with Individuals (retail industry only) |
| 1.1.2.1.1.1.2 | Retail and Wholesale Trade Accounts, Other Retail and Wholesale Trade Accounts |
| 1.1.2.1.1.2 | Trade Accounts Receivable, Other Trade Accounts |
| 1.1.2.1.1.2.1 | Other Trade Accounts Receivable, Gas Credit Card Balances with Individuals (petroleum industry only) |
| 1.1.2.1.1.2.2 | Other Trade Accounts Receivable, Utilities' Account Balances with Homeowners (utilities industries only) |
| 1.1.2.1.1.2.3 | Trade Accounts Receivable, All Other Trades |
| 1.1.2.1.2 | Rent and Lease Receivable (operating leases and short-term rentals) |
| 1.1.2.1.2.1 | Rent and Lease Receivable, Automobile Leases |
| 1.1.2.1.2.2 | Rent and Lease Receivable, Other Machinery and Equipment Leases |
| 1.1.2.1.2.3 | Rent and Lease Receivable, Building Leases |
| 1.1.2.1.2.4 | Rent and Lease Receivable, Other Leases |
| 1.1.2.1.3 | Other Accounts Receivables and Accruals |
| 1.1.2.1.3.1 | Other Accounts Receivables and Accruals, Accounts Receivable and Accrued Revenue of Insurance Carriers |
| 1.1.2.1.3.1.1 | Accounts Receivable of Insurance Carriers |
| 1.1.2.1.3.1.2 | Investment Income Due and Accrued and Other Accruals of Insurance Carriers |
| 1.1.2.1.3.2 | Other Accounts Receivables and Accruals, Accrued Interest Receivable and other Accrued Investment Income |
| 1.1.2.1.3.2.1 | Interest Receivable and Accrued on Marketable Securities |
| 1.1.2.1.3.2.2 | Interest Receivable and Accrued on Loans and Accounts |
| 1.1.2.1.3.2.3 | Interest Receivable and Accrued on all other Instruments |
| 1.1.2.1.3.3 | Other, Other Accounts Receivables and Accruals |
| 1.1.2.1.3.3.1 | Other Accounts Receivables and Accruals, Tax Receivable |
| 1.1.2.1.3.3.1.1 | Tax Receivable, Assessed Tax Receivable |
| 1.1.2.1.3.3.1.2 | Tax Receivable, Unassessed, Accrued Tax Receivable |
| 1.1.2.1.3.3.2 | Other Accounts Receivable and Accruals, Holdbacks Receivable |
| 1.1.2.1.3.3.3 | Other Accounts Receivable and Accruals, Employee Account Receivable |
| 1.1.2.1.3.3.4 | Other Accounts Receivable and Accruals, Amounts Receivable from Members of Non-Profit Organizations |
| 1.1.2.2 | Allowance for Doubtful Accounts |
| 1.1.2.2.1 | Allowance for Doubtful Accounts, Trade Accounts Receivable |
| 1.1.2.2.2 | Allowance for Doubtful Accounts, Rent and Lease Receivable |
| 1.1.2.2.3 | Allowance for Doubtful Accounts, Other |
| 1.1.2.2.3.1 | Allowance for Doubtful Accounts, Employee Account Receivable |
| 1.1.2.2.3.2 | Other Allowance for Doubtful Accounts, Other |
| 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 | Investment in Affiliates, Other Investments |
| 1.1.3.3.1 | Due from Shareholders, Directors and Officers |
| 1.1.3.3.1.1 | Due from Shareholders, Directors and Officers - Current |
| 1.1.3.3.1.1.1 | Current due from Individual Shareholder |
| 1.1.3.3.1.1.1.1 | Current due from Individual Shareholder - Canadian |
| 1.1.3.3.1.1.1.2 | Current due from Individual Shareholder - Foreign |
| 1.1.3.3.1.1.2 | Current due from Corporate Shareholder |
| 1.1.3.3.1.1.2.1 | Current due from Corporate Shareholder - Canadian |
| 1.1.3.3.1.1.2.2 | Current due from Corporate Shareholder - Foreign |
| 1.1.3.3.1.1.3 | Current due from Director |
| 1.1.3.3.1.1.3.1 | Current due from Director - Canadian |
| 1.1.3.3.1.1.3.2 | Current due from Director - Foreign |
| 1.1.3.3.1.2 | Due from Shareholders, Directors and Officers - Long Term |
| 1.1.3.3.1.2.1 | Long Term due from Individual Shareholder |
| 1.1.3.3.1.2.1.1 | Long Term due from Individual Shareholder - Canadian |
| 1.1.3.3.1.2.1.2 | Long Term due from Individual Shareholder - Foreign |
| 1.1.3.3.1.2.2 | Long Term due from Corporate Shareholder |
| 1.1.3.3.1.2.2.1 | Long Term due from Corporate Shareholder - Canadian |
| 1.1.3.3.1.2.2.2 | Long Term due from Corporate Shareholder - Foreign |
| 1.1.3.3.1.2.3 | Long Term due from Director |
| 1.1.3.3.1.2.3.1 | Long Term due from Director - Canadian |
| 1.1.3.3.1.2.3.2 | Long Term due from Director - 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 | Investments, Loans, Advances, Mortgages, Notes, Bonds and other Claims to Corporate Affiliates and other Related Parties - Current |
| 1.1.3.3.2.1.1 | Current Demand Note due from Related Party |
| 1.1.3.3.2.1.1.1 | Current Demand Note due from Related Party - Canadian |
| 1.1.3.3.2.1.1.2 | Current Demand Note due from Related Party - Foreign |
| 1.1.3.3.2.1.2 | Current Loan and Advance due from Related Party |
| 1.1.3.3.2.1.2.1 | Current Loan and Advance due from Related Party - Canadian |
| 1.1.3.3.2.1.2.2 | Current Loan and Advance due from Related Party - Foreign |
| 1.1.3.3.2.2 | Investments, Loans, Advances, Mortgages, Notes, Bonds and other Claims to Corporate Affiliates and other Related Parties - Long Term |
| 1.1.3.3.2.2.1 | Long-term Investment in Canadian Related Party |
| 1.1.3.3.2.2.2 | Long-term Loan Advance to Canadian Related Corporation |
| 1.1.3.3.2.2.3 | Long-term Investment in Foreign Related Party |
| 1.1.3.3.2.2.4 | Long-term Loan Advance to Foreign Related Corporation |
| 1.1.3.3.3 | Investment, Loans, Advances in Joint Ventures and Partnerships |
| 1.1.3.3.3.1 | Investment, Loans, Advances in Joint Ventures and Partnerships - Current |
| 1.1.3.3.3.1.1 | Current Investment, Joint Ventures and Partnerships |
| 1.1.3.3.3.1.1.1 | Current Investment in Canadian Joint Ventures and Partnerships |
| 1.1.3.3.3.1.1.2 | Current Investment in Foreign Joint Ventures and Partnerships |
| 1.1.3.3.3.1.2 | Current Loans due or Loans to Joint Ventures and Partnerships |
| 1.1.3.3.3.1.2.1 | Current Loans due or Loans to Canadian Joint Ventures and Partnerships |
| 1.1.3.3.3.1.2.2 | Current Loans due or Loans to Foreign Joint Ventures and Partnerships |
| 1.1.3.3.3.2 | Investment, Loans, Advances in Joint Ventures and Partnerships - Long Term |
| 1.1.3.3.3.2.1 | Long-term Investment in Joint Ventures and Partnerships |
| 1.1.3.3.3.2.1.1 | Long-term Investment in Canadian Joint Ventures and Partnerships |
| 1.1.3.3.3.2.1.2 | Long-term Investment in Foreign Joint Ventures and Partnerships |
| 1.1.3.3.3.2.2 | Long-term Loans and Advances to Joint Ventures and Partnership |
| 1.1.3.3.3.2.2.1 | Long-term Loans and Advances to Canadian Joint Ventures and Partnership |
| 1.1.3.3.3.2.2.2 | Long-term Loans and Advances to Foreign Joint Ventures and Partnership |
| 1.1.3.3.3.2.3 | Long-term Investment in Co-Tenancy |
| 1.1.3.3.3.2.3.1 | Long-term Investment in Canadian Co-tenancy |
| 1.1.3.3.3.2.3.2 | Long-term Investment in Foreign Co-tenancy |
| 1.1.3.3.3.2.4 | Long-term due from Member(s) |
| 1.1.3.3.3.2.4.1 | Long-term due from Canadian Member(s) |
| 1.1.3.3.3.2.4.2 | Long-term due from Foreign Member(s) |
| 1.1.3.3.4 | Investment in Government Business Enterprises |
| 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 |
| 1.1.4 | Investments in Non-Affiliates |
| 1.1.4.1 | Investments in Canadian Non-Affiliates, Debt Instruments |
| 1.1.4.1.1 | Treasury Bills and Canada Bills |
| 1.1.4.1.1.1 | Treasury Bills and Canada Bills - Government of Canada Treasury Bills |
| 1.1.4.1.1.2 | Treasury Bills and Canada Bills - Canada Bills |
| 1.1.4.1.1.2.1 | Canada Bills - Canadian Currency |
| 1.1.4.1.1.2.2 | Canada Bills - Foreign Currency |
| 1.1.4.1.1.3 | Treasury Bills and Canada Bills - Provincial Treasury Bills |
| 1.1.4.1.2 | In Canada, Other Short Term Investment |
| 1.1.4.1.2.1 | In Canada, Bankers Acceptances and Commercial Paper |
| 1.1.4.1.2.1.1 | Canadian currency |
| 1.1.4.1.2.1.2 | Foreign currency |
| 1.1.4.1.2.2 | Asset Backed Securities and Mortgage Backed Securities |
| 1.1.4.1.2.2.1 | Canadian Currency |
| 1.1.4.1.2.2.2 | Foreign currency |
| 1.1.4.1.2.3 | Other Canadian Investment (precious metals, gold and silver certificates, commodity options) |
| 1.1.4.1.3 | In Canada, Bonds & Debentures |
| 1.1.4.1.3.1 | In Canada, Gov't of Canada Direct and Guaranteed Debt, Other than T-Bills |
| 1.1.4.1.3.1.1 | Government of Canada direct |
| 1.1.4.1.3.1.1.1 | Canadian currency |
| 1.1.4.1.3.1.1.2 | Foreign currency |
| 1.1.4.1.3.1.2 | Government of Canada guaranteed bonds of government business enterprises |
| 1.1.4.1.3.1.2.1 | Canadian currency |
| 1.1.4.1.3.1.2.2 | Foreign currency |
| 1.1.4.1.3.2 | In Canada, Provincial and Municipal Direct and Guaranteed Debt |
| 1.1.4.1.3.2.1 | In Canada, Provincial |
| 1.1.4.1.3.2.1.1 | Canadian currency |
| 1.1.4.1.3.2.1.2 | Foreign currency |
| 1.1.4.1.3.2.2 | In Canada, Municipal |
| 1.1.4.1.3.2.2.1 | Canadian currency |
| 1.1.4.1.3.2.2.2 | Foreign currency |
| 1.1.4.1.3.2.3 | In Canada, University and hospital bonds |
| 1.1.4.1.3.2.3.1 | Canadian currency |
| 1.1.4.1.3.2.3.2 | Foreign currency |
| 1.1.4.1.3.3 | In Canada, Corporate Bonds and Debentures, and Other Debt Securities |
| 1.1.4.1.3.3.1 | Mortgage backed securities |
| 1.1.4.1.3.3.2 | Other asset backed securities |
| 1.1.4.1.3.3.3 | Other corporate bonds |
| 1.1.4.1.3.3.3.1 | Canadian currency |
| 1.1.4.1.3.3.3.2 | Foreign currency |
| 1.1.4.1.3.4 | In Canada, Current Canadian Bonds |
| 1.1.4.1.3.4.1 | Corporate |
| 1.1.4.1.3.4.2 | Government |
| 1.1.4.1.3.4.3 | Others |
| 1.1.4.2 | Investments in Canadian Non-Affiliates, Equity Instruments |
| 1.1.4.2.1 | In Canada, Corporate Share Capital & Other Equity Instrument, Short-term |
| 1.1.4.2.1.1 | In Canada, Corporate Share Capital & Other Equity Instrument, Short-term - Preferred |
| 1.1.4.2.1.2 | In Canada, Corporate Share Capital & Other Equity Instrument, Short-term - Common |
| 1.1.4.2.1.3 | In Canada, Corporate Share Capital & Other Equity Instrument, Short-term - Investment Fund Share or Unit |
| 1.1.4.2.1.3.1 | Open end - funds |
| 1.1.4.2.1.3.2 | Closed end and other funds |
| 1.1.4.2.1.4 | In Canada, Corporate Share Capital & Other equity instrument, Short-term - Others |
| 1.1.4.2.2 | In Canada, Corporate Share Capital & Other Equity Instrument, Long-term |
| 1.1.4.2.2.1 | In Canada, Corporate Share Capital & Other Equity Instrument, Long-term - Preferred |
| 1.1.4.2.2.2 | In Canada, Corporate Share Capital & Other Equity Instrument, Long-term - Common |
| 1.1.4.2.2.3 | In Canada, Corporate Share Capital & Other Equity Instrument, Long-term - Investment Fund Share or Unit |
| 1.1.4.2.2.3.1 | Open end - funds |
| 1.1.4.2.2.3.2 | Closed end and other funds |
| 1.1.4.2.2.4 | In Canada, Corporate Share Capital & Other Equity Instrument, Long-term - Others (stock options, warrants) |
| 1.1.4.2.3 | In Canada, Shares in Local/Central Credit Unions |
| 1.1.4.2.4 | In Canada, Cooperative Shares |
| 1.1.4.2.5 | In Canada, Other Canadian Investments |
| 1.1.4.3 | Investments in Foreign Non-Affiliates |
| 1.1.4.3.1 | Investments in foreign Non-Affiliates, Debt Instruments |
| 1.1.4.3.1.1 | Investments in Foreign Non-Affiliates, Debt Instruments, Bonds and Debentures |
| 1.1.4.3.1.2 | Investments in Foreign Non-Affiliates, Debt Instruments, Others |
| 1.1.4.3.1.3 | Investments in Foreign Non-Affiliates, Short Term Bills and Notes |
| 1.1.4.3.2 | Investments in Foreign Non-Affiliates, Equity Instruments |
| 1.1.4.3.2.1 | Investments in Foreign Non-Affiliates, Corporate Shares |
| 1.1.4.3.2.1.1 | Investments in Foreign Non-Affiliates, Corporate Shares - Preferred |
| 1.1.4.3.2.1.2 | Investments in Foreign Non-affiliates, Corporate Shares - Common |
| 1.1.4.3.2.2 | Investments in Foreign Non-Affiliates, Corporate Shares - Investment Fund Shares or Units |
| 1.1.4.3.2.2.1 | Open end-funds |
| 1.1.4.3.2.2.2 | Closed end and other funds |
| 1.1.4.3.3 | Investments in Foreign Non-Affiliates, Other |
| 1.1.5 | Mortgage Loans to Non-Affiliates |
| 1.1.5.1 | Mortgage Loans to Non-Affiliates, Secured by Property in Canada |
| 1.1.5.1.1 | Secured by Residential Property in Canada |
| 1.1.5.1.1.1 | Secured by Residential Property in Canada, including principal residence and other property, to individuals |
| 1.1.5.1.1.1.1 | NHA Single Dwellings |
| 1.1.5.1.1.1.2 | NHA Multiple Dwellings |
| 1.1.5.1.1.1.3 | Conventional Residential Single Dwellings |
| 1.1.5.1.1.1.3.1 | Conventional Residential Single Dwellings - First Mortgage |
| 1.1.5.1.1.1.3.2 | Conventional Residential Single Dwellings - Other than First Mortgage |
| 1.1.5.1.1.1.4 | Secured Lines of Credit |
| 1.1.5.1.1.1.5 | Conventional Residential Multiple Dwellings |
| 1.1.5.1.1.1.5.1 | Principal residence |
| 1.1.5.1.1.1.5.2 | Other residence |
| 1.1.5.1.1.2 | Secured by Residential Property in Canada, to Corporations and Governments |
| 1.1.5.1.1.2.1 | Single Dwellings |
| 1.1.5.1.1.2.2 | Multiple Dwellings |
| 1.1.5.1.2 | Secured by Non-Residential Property in Canada |
| 1.1.5.1.2.1 | Farm Loans |
| 1.1.5.1.2.1.1 | Unincorporated Farms |
| 1.1.5.1.2.1.2 | Incorporated Farms |
| 1.1.5.1.2.2 | Commercial Buildings |
| 1.1.5.1.2.3 | Undeveloped Real Estate |
| 1.1.5.1.2.4 | Other Property |
| 1.1.5.2 | Mortgage Loans to Non-Affiliates, Secured by Property outside of Canada |
| 1.1.5.2.1 | Secured by Residential Property outside of Canada |
| 1.1.5.2.2 | Secured by Non-Residential Property outside of Canada |
| 1.1.6 | Non-Mortgage Loans to Non-Affiliates |
| 1.1.6.1 | Non-Mortgage Loans for Financial and Insurance Industries |
| 1.1.6.1.1 | Loans to Individuals., Farms, Unincorporated Businesses,. Non-Profit Institutions, Investment Dealers, Local/Central Unions |
| 1.1.6.1.1.1 | Loans to Individuals |
| 1.1.6.1.1.1.1 | Loans to Individuals to Purchase Consumer Goods |
| 1.1.6.1.1.1.1.1 | Automobiles |
| 1.1.6.1.1.1.1.2 | Credit Cards |
| 1.1.6.1.1.1.1.3 | Personal Lines of Credits |
| 1.1.6.1.1.1.1.3.1 | Personal Lines of Credits: Unsecured |
| 1.1.6.1.1.1.1.3.2 | Personal Lines of Credits: Non-Home Secured |
| 1.1.6.1.1.1.2 | Loans to Individuals for Other Purposes |
| 1.1.6.1.1.1.2.1 | Investment Purposes |
| 1.1.6.1.1.1.2.1.1 | RRSP Loans |
| 1.1.6.1.1.1.2.1.2 | Student Loans |
| 1.1.6.1.1.1.2.1.3 | To purchase or Carry Securities |
| 1.1.6.1.1.1.2.2 | Other Purposes |
| 1.1.6.1.1.1.2.2.1 | Home Renovations |
| 1.1.6.1.1.1.2.2.2 | Mobile Homes |
| 1.1.6.1.1.1.2.2.3 | Other |
| 1.1.6.1.1.2 | Loans to Policyholders of Life Insurance |
| 1.1.6.1.1.3 | Loans To Others |
| 1.1.6.1.1.3.1 | Loans - Other Non-Mortgage Loans to Farms |
| 1.1.6.1.1.3.2 | Loans - Other Non-Mortgage Loans to Individuals, Unincorporated |
| 1.1.6.1.1.4 | Commercial Loans to Investment Dealers |
| 1.1.6.1.1.5 | Loans to Local/Central Credit Unions |
| 1.1.6.1.1.5.1 | Local Credit Unions |
| 1.1.6.1.1.5.2 | Central Credit Unions, Leagues |
| 1.1.6.1.2 | Loans to Corporations / Corporate and other loans |
| 1.1.6.1.2.1 | Loans to Corporations in Canada |
| 1.1.6.1.2.1.1 | Corporate credit cards |
| 1.1.6.1.2.1.2 | Corporate lines of credit |
| 1.1.6.1.2.1.3 | Conventional loans |
| 1.1.6.1.2.1.3.1 | Canadian currency |
| 1.1.6.1.2.1.3.2 | Foreign currency |
| 1.1.6.1.2.2 | Loans to Corporations outside of Canada |
| 1.1.6.1.2.2.1 | Lines of Credit |
| 1.1.6.1.2.2.2 | Other Loans to Corporations outside of Canada |
| 1.1.6.1.2.3 | Commercial Loans, Factoring, Wholesale, Retail Sales |
| 1.1.6.1.2.3.1 | Commercial Loans, Wholesale Financing |
| 1.1.6.1.2.3.2 | Commercial Loans to Retail Sales Financing (to business) |
| 1.1.6.1.2.3.3 | Other Commercial Loans |
| 1.1.6.1.2.4 | Loans to Other Non-Individuals |
| 1.1.6.1.2.4.1 | Loans to Government |
| 1.1.6.1.2.4.1.1 | Federal |
| 1.1.6.1.2.4.1.2 | Provincial |
| 1.1.6.1.2.4.1.3 | Local |
| 1.1.6.1.2.4.1.4 | Hospitals, Universities/Colleges, Residential Care Facilities |
| 1.1.6.1.2.4.2 | Others |
| 1.1.6.1.2.5 | Reverse Repurchase Agreement |
| 1.1.6.1.2.6 | Amount due under Securities Lending Arrangements |
| 1.1.6.1.3 | Capital/Financial and Lease Contracts Receivable |
| 1.1.6.1.3.1 | Lease Contracts, Net Receivable |
| 1.1.6.1.3.1.1 | Lease Contracts Receivable before deducting Unearned Finance Charges |
| 1.1.6.1.3.1.2 | Lease Contracts Receivable, Unearned Finance Charges |
| 1.1.6.1.3.2 | Lease Contracts Receivable, Residual Value |
| 1.1.6.1.3.2.1 | Automobile Leases |
| 1.1.6.1.3.2.2 | Other Machinery and Equipment Leases |
| 1.1.6.1.3.2.3 | Building Leases |
| 1.1.6.2 | Non-Mortgage Loans for Non-Financial Industries |
| 1.1.6.2.1 | Current Demand Loan Receivable |
| 1.1.6.2.2 | Other Current Loan Receivable (includes current portion of long term loan receivable) |
| 1.1.6.2.3 | Current Note Receivable |
| 1.1.6.3 | Allowance for Losses on Non - Mortgage Loans |
| 1.1.6.3.1 | Allowance for Losses, PUIB (Persons and unincorporated businesses) Loans |
| 1.1.6.3.2 | Allowance for Losses, Other Loans |
| 1.1.6.3.3 | Allowance for Doubtful Accounts, Capital/Financial Lease Contracts |
| 1.1.7 | Inventory of Securities on Hand and to be Sold Long |
| 1.2 | Tangible Assets |
| 1.2.1 | Inventories |
| 1.2.1.1 | Goods Inventories |
| 1.2.1.1.1 | Manufacturing Inventories |
| 1.2.1.1.1.1 | Manufacturing Inventories, Raw Material |
| 1.2.1.1.1.2 | Manufacturing Inventories, Work in Progress |
| 1.2.1.1.2 | Goods for Sale Inventory |
| 1.2.1.1.2.1 | Goods for Sale Inventory, Manufacturing Finished Goods |
| 1.2.1.1.2.2 | Goods for Sale Inventory, Goods Produced for Resale |
| 1.2.1.1.2.3 | Goods for Sale Inventory, Retail Trade |
| 1.2.1.1.2.4 | Goods for Sale Inventory, Wholesale Trade |
| 1.2.1.1.2.5 | Goods for Sale Inventory, Gold |
| 1.2.1.1.2.6 | Goods for Sale Inventory, Other Non-Farm Inventories |
| 1.2.1.1.2.7 | Goods for Sale Inventory, Farm Grain |
| 1.2.1.1.2.8 | Goods for Sale Inventory, Farm Non-Grain Inventories |
| 1.2.1.1.3 | Part and Supplies Inventory |
| 1.2.1.2 | Real Estate Held or being Developed for Sale |
| 1.2.1.2.1 | Real Estate Held or being Developed for Sale, Residential |
| 1.2.1.2.1.1 | Real Estate Held or being Developed for Sale - Land |
| 1.2.1.2.1.2 | Real Estate Held or being Developed for Sale - Other Property |
| 1.2.1.2.2 | Real Estate Held or being Developed for Sale, Non-Residential |
| 1.2.1.2.2.1 | Real Estate Held or being Developed for Sale - Land |
| 1.2.1.2.2.2 | Real Estate Held or being Developed for Sale - Other Property |
| 1.2.2 | Capital Assets |
| 1.2.2.1 | Fixed Assets - Net |
| 1.2.2.1.1 | Land and Depreciable Assets - Gross |
| 1.2.2.1.1.1 | Land and Land Improvements - Gross |
| 1.2.2.1.1.1.1 | Land |
| 1.2.2.1.1.1.1.1 | Land - Residential |
| 1.2.2.1.1.1.1.2 | Land - Non-Residential |
| 1.2.2.1.1.1.2 | Land Improvement |
| 1.2.2.1.1.1.2.1 | Land Improvement - Residential |
| 1.2.2.1.1.1.2.2 | Land Improvement - Non-Residential |
| 1.2.2.1.1.1.3 | Other Land Improvements |
| 1.2.2.1.1.1.3.1 | Logging Roads |
| 1.2.2.1.1.1.3.2 | Asphalt and Parking Areas |
| 1.2.2.1.1.1.3.3 | Fences |
| 1.2.2.1.1.1.3.4 | Wharves |
| 1.2.2.1.1.1.3.5 | Campsites |
| 1.2.2.1.1.1.3.6 | All other Structures |
| 1.2.2.1.1.2 | Buildings, Leasehold Improvements, Other Improvements and Structures - Gross |
| 1.2.2.1.1.2.1 | Buildings |
| 1.2.2.1.1.2.1.1 | Building - Residential |
| 1.2.2.1.1.2.1.2 | Building - Non-Residential |
| 1.2.2.1.1.2.2 | Leasehold Improvements |
| 1.2.2.1.1.2.2.1 | Leasehold Improvements - Residential |
| 1.2.2.1.1.2.2.2 | Leasehold Improvements - Non-Residential |
| 1.2.2.1.1.2.3 | Manufacturing and Processing Plants |
| 1.2.2.1.1.2.4 | Buildings under Construction |
| 1.2.2.1.1.2.4.1 | Buildings under Construction - Residential |
| 1.2.2.1.1.2.4.2 | Buildings under Construction - Non-Residential |
| 1.2.2.1.1.2.5 | Other Assets under Construction - Other Structures |
| 1.2.2.1.1.2.5.1 | Assets under Construction - Residential |
| 1.2.2.1.1.2.5.2 | Assets under Construction - Non-Residential |
| 1.2.2.1.1.3 | Machinery and Equipment - Gross |
| 1.2.2.1.1.3.1 | Motor Vehicles |
| 1.2.2.1.1.3.2 | Excavating and Construction Equipment |
| 1.2.2.1.1.3.3 | Forestry & Logging Equipment |
| 1.2.2.1.1.3.4 | Fishing Gears and Nets |
| 1.2.2.1.1.3.5 | Mining Equipment |
| 1.2.2.1.1.3.6 | Oil and Gas Systems |
| 1.2.2.1.1.3.7 | Resource Industry Production Equipment |
| 1.2.2.1.1.3.8 | Non Resource Production Equipment |
| 1.2.2.1.1.3.9 | Exploration Equipment |
| 1.2.2.1.1.3.10 | Shipping Equipment |
| 1.2.2.1.1.3.11 | Ships and Boats |
| 1.2.2.1.1.3.12 | Aircraft |
| 1.2.2.1.1.3.13 | Signs |
| 1.2.2.1.1.3.14 | Small Tools |
| 1.2.2.1.1.3.15 | Radio and Communication Equipment |
| 1.2.2.1.1.3.16 | Computer Equipment and Software |
| 1.2.2.1.1.3.17 | Musical Instruments |
| 1.2.2.1.1.3.18 | Satellites |
| 1.2.2.1.1.3.19 | Earth Stations |
| 1.2.2.1.1.3.20 | Under Construction Machinery & Equipment |
| 1.2.2.1.1.3.21 | Transportation Equipment |
| 1.2.2.1.1.3.22 | Other Machinery and Equipment |
| 1.2.2.1.1.3.23 | Furniture and Fixtures |
| 1.2.2.1.1.4 | Assets acquired under capital leases - Gross |
| 1.2.2.1.1.4.1 | Capital Lease Buildings |
| 1.2.2.1.1.4.2 | Capital Lease Equipment |
| 1.2.2.1.1.4.3 | Capital Lease Vehicles |
| 1.2.2.1.1.4.4 | Other Capital Leases |
| 1.2.2.1.2 | Land Improvements and Depreciable Assets - Accumulated Amortization |
| 1.2.2.1.2.1 | Land Improvements Accumulated Amortization |
| 1.2.2.1.2.1.1 | Land Improvement Accumulated Amortization - Residential |
| 1.2.2.1.2.1.2 | Land Improvement Accumulated Amortization - Non-Residential |
| 1.2.2.1.2.2 | Other Land Improvement - Accumulated Amortization |
| 1.2.2.1.2.2.1 | Logging Road Accumulated Amortization |
| 1.2.2.1.2.2.2 | Asphalt and Parking Accumulated Amortization |
| 1.2.2.1.2.2.3 | Fence Accumulated Amortization |
| 1.2.2.1.2.2.4 | Wharf Accumulated Amortization |
| 1.2.2.1.2.2.5 | Campsite Accumulated Amortization |
| 1.2.2.1.2.2.6 | All Other Structures Accumulated Amortization |
| 1.2.2.1.2.3 | Buildings, Leasehold Improvements, Other Improvements and Structures - Accumulated Amortization |
| 1.2.2.1.2.3.1 | Building Accumulated Amortization |
| 1.2.2.1.2.3.1.1 | Building Accumulated Amortization - Residential |
| 1.2.2.1.2.3.1.2 | Building Accumulated Amortization - Non-Residential |
| 1.2.2.1.2.3.2 | Leasehold Improvement Accumulated Amortization |
| 1.2.2.1.2.3.2.1 | Leasehold Improvement Accumulated Amortization - Residential |
| 1.2.2.1.2.3.2.2 | Leasehold Improvement Accumulated Amortization - Non - Residential |
| 1.2.2.1.2.3.3 | Manufacturing and Plant Accumulated Amortization |
| 1.2.2.1.2.4 | Machinery and Equipment - Accumulated Amortization |
| 1.2.2.1.2.4.1 | Motor Vehicle Accumulated Amortization |
| 1.2.2.1.2.4.2 | Excavating and Construction Equipment Accumulated Amortization |
| 1.2.2.1.2.4.3 | Forestry & Logging Equipment Accumulated Amortization |
| 1.2.2.1.2.4.4 | Fishing Gear and Nets Accumulated Amortization |
| 1.2.2.1.2.4.5 | Mining Equipment Accumulated Amortization |
| 1.2.2.1.2.4.6 | Oil and Gas System Accumulated Amortization |
| 1.2.2.1.2.4.7 | Resource Industry Production Equipment Accumulated Amortization |
| 1.2.2.1.2.4.8 | Non Resource Production Equipment Accumulated Amortization |
| 1.2.2.1.2.4.9 | Exploration Equipment Accumulated Amortization |
| 1.2.2.1.2.4.10 | Shipping Equipment Accumulated Amortization |
| 1.2.2.1.2.4.11 | Ship and Boat Accumulated Amortization |
| 1.2.2.1.2.4.12 | Aircraft Accumulated Amortization |
| 1.2.2.1.2.4.13 | Sign Accumulated Amortization |
| 1.2.2.1.2.4.14 | Small Tool Accumulated Amortization |
| 1.2.2.1.2.4.15 | Radio and Communication Equipment Accumulated Amortization |
| 1.2.2.1.2.4.16 | Computer Equipment and Software Accumulated Amortization |
| 1.2.2.1.2.4.17 | Musical Instrument Accumulated Amortization |
| 1.2.2.1.2.4.18 | Satellite Accumulated Amortization |
| 1.2.2.1.2.4.19 | Earth Station Accumulated Amortization |
| 1.2.2.1.2.4.20 | Transportation Equipment Accumulated Amortization |
| 1.2.2.1.2.4.21 | Other Machinery and Equipment Accumulated Amortization |
| 1.2.2.1.2.4.22 | Furniture and Fixture Accumulated Amortization |
| 1.2.2.1.2.5 | Assets Acquired Under Capital Leases - Accumulated Amortization |
| 1.2.2.1.2.5.1 | Capital Lease Building Accumulated Amortization |
| 1.2.2.1.2.5.2 | Capital Lease Equipment Accumulated Amortization |
| 1.2.2.1.2.5.3 | Capital Lease Vehicle Accumulated Amortization |
| 1.2.2.1.2.5.4 | Other Capital Lease Accumulated Amortization |
| 1.2.2.2 | Depletable Assets - Net |
| 1.2.2.2.1 | Depletable Assets - Gross |
| 1.2.2.2.1.1 | Natural Gas Petroleum Property |
| 1.2.2.2.1.2 | Mining Property |
| 1.2.2.2.1.3 | Quarry |
| 1.2.2.2.1.4 | Gravel Pit |
| 1.2.2.2.1.5 | Timber Limit |
| 1.2.2.2.2 | Depletable Assets - Accumulated Amortization |
| 1.2.2.2.2.1 | Natural Gas Petroleum Property Depletion |
| 1.2.2.2.2.2 | Mining Property Accumulated Amortization |
| 1.2.2.2.2.3 | Quarry Accumulated Amortization |
| 1.2.2.2.2.4 | Gravel Pit Accumulated Amortization |
| 1.2.2.2.2.5 | Timber Limit Accumulated Amortization |
| 1.2.2.3 | Repossessed Assets Held for Sale |
| 1.3 | Deferred Charges, Intangible Assets and Other Assets |
| 1.3.1 | Deferred Charges (Debits) and Prepaid Expenses |
| 1.3.1.1 | Deferred Charges (Debits) - Net |
| 1.3.1.1.1 | Deferred Charges (expenses capitalized) - Gross |
| 1.3.1.1.1.1 | Deferred Charges Exploration and Development Charges |
| 1.3.1.1.1.2 | Deferred Tooling and Special Tooling Charges |
| 1.3.1.1.1.3 | Deferred Preproduction and Start-up Costs |
| 1.3.1.1.1.4 | Research and Development Costs Capitalized |
| 1.3.1.1.1.5 | Deferred Financing Costs (discounts) |
| 1.3.1.1.1.6 | Deferred Policy Acquisition Expense |
| 1.3.1.1.1.8 | Current Deferred Income Tax - Debit |
| 1.3.1.1.1.9 | Long Term Deferred Income Tax - Debit |
| 1.3.1.1.1.10 | Deferred Unrealized Exchange Losses |
| 1.3.1.1.1.11 | Other Deferred Charges and Expenses Capitalized |
| 1.3.1.1.2 | Deferred Charges (expenses capitalized) - Accumulated Amortization |
| 1.3.1.1.2.1 | Deferred Charges Exploration and Development Charges Accumulated Amortization |
| 1.3.1.1.2.2 | Deferred Tooling and Special Tooling Charges Accumulated Amortization |
| 1.3.1.1.2.3 | Deferred Preproduction and Start-up Costs Accumulated Amortization |
| 1.3.1.1.2.4 | Research and Development Costs Capitalized Accumulated Amortization |
| 1.3.1.1.2.5 | Deferred Financing Costs (discounts) Accumulated Amortization |
| 1.3.1.1.2.6 | Deferred Policy Acquisition Expense Accumulated Amortization |
| 1.3.1.1.2.7 | Other Deferred Charges and Expenses Capitalized Accumulated Amortization |
| 1.3.1.2 | Prepaid Expenses |
| 1.3.1.2.1 | Drilling Advances |
| 1.3.1.2.2 | Other Prepaid |
| 1.3.2 | Intangible Assets - Net |
| 1.3.2.1 | Goodwill - Net |
| 1.3.2.1.1 | Goodwill - Gross |
| 1.3.2.1.2 | Goodwill - Accumulated Amortization |
| 1.3.2.2 | Software |
| 1.3.2.2.1 | Software Purchased or Databases for Own Use |
| 1.3.2.2.2 | Prepackaged Application Software Purchased |
| 1.3.2.2.3 | Custom Designed Software Purchased |
| 1.3.2.2.4 | Purchased Large Databases for Multi-Year Use |
| 1.3.2.3 | Excess of Purchase Price of Consolidated Subsidiary Shares |
| 1.3.2.4 | Patents, Trademarks and Copyrights - Net |
| 1.3.2.4.1 | Patents, Trademarks and Copyrights - Gross |
| 1.3.2.4.2 | Patents, Trademarks and Copyrights - Accumulated Amortization |
| 1.3.2.5 | Other Intangibles |
| 1.3.2.5.1 | Quota - Net |
| 1.3.2.5.1.1 | Quota - Gross |
| 1.3.2.5.1.2 | Quota - Accumulated Amortization |
| 1.3.2.5.2 | License - Net |
| 1.3.2.5.2.1 | License - Gross |
| 1.3.2.5.2.2 | License - Accumulated Amortization |
| 1.3.2.5.3 | Incorporation Cost - Net |
| 1.3.2.5.3.1 | Incorporation Cost - Gross |
| 1.3.2.5.3.2 | Incorporation Cost - Accumulated Amortization |
| 1.3.2.5.4 | Customer List - Net |
| 1.3.2.5.4.1 | Customer List - Gross |
| 1.3.2.5.4.2 | Customer List - Accumulated Amortization |
| 1.3.2.5.5 | Right - Net |
| 1.3.2.5.5.1 | Right - Gross |
| 1.3.2.5.5.2 | Right - Accumulated Amortization |
| 1.3.2.5.6 | Timber Right - Net |
| 1.3.2.5.6.1 | Timber Right - Gross |
| 1.3.2.5.6.2 | Timber Right - Accumulated Amortization |
| 1.3.2.5.7 | Mining Right - Net |
| 1.3.2.5.7.1 | Mining Right - Gross |
| 1.3.2.5.7.2 | Mining Right - Accumulated Amortization |
| 1.3.2.5.8 | Oil and Gas Right - Net |
| 1.3.2.5.8.1 | Oil and Gas Right - Gross |
| 1.3.2.5.8.2 | Oil and Gas Right - Accumulated Amortization |
| 1.3.2.5.9 | Other Intangibles Assets - Net |
| 1.3.2.5.9.1 | Other Intangibles Assets - Gross |
| 1.3.2.5.9.2 | Other Intangibles Assets - Accumulated Amortization |
| 1.4 | Other Assets |
| 1.4.1 | Pensions |
| 1.4.1.1 | Pensions Costs (Debits) |
| 1.4.1.2 | Actuarial Surplus on Employer-Sponsored Trustee Pension Plans |
| 1.4.2 | Other Assets of Insurers |
| 1.4.2.1 | Recoverable from Insurers |
| 1.4.2.2 | Unearned Premiums |
| 1.4.2.3 | Unpaid Claims and Adjustment Expenses |
| 1.4.3 | Allowance for Losses on Investments and Loans (credit) |
| 1.4.3.1 | Allowance for Losses - Mortgage Loans (credit) |
| 1.4.3.2 | Allowance on Residential Mortgage |
| 1.4.3.3 | Allowance on Non-Residential Mortgage |
| 1.4.4 | All Other Assets |
| 1.4.4.1 | Stabilization Fund Deposits |
| 1.4.4.2 | Other Deposits |
| 1.4.4.2.1 | Deposits with Suppliers |
| 1.4.4.2.2 | Security Tender Deposits |
| 1.4.4.2.3 | Deposits with Others |
| 1.4.4.3 | Bank Customers Liabilities under Acceptance |
| 1.4.4.4 | Assets Specific to Investment Dealers |
| 1.4.4.5 | All Other Assets |
| 1.4.4.5.1 | Reserve Fund |
| 1.4.4.5.2 | Cash Surrender Value of Life Insurance |
| 1.4.4.5.3 | Asset Held in Trust |
| 1.4.4.5.4 | Other |
| 1.4.4.5.4.1 | Gold and silver certificates |
| 1.4.4.5.4.2 | Valuable and Collectibles (eg. Art) |
| 1.4.4.5.4.3 | Other Miscellaneous |
| 2 | Liabilities |
| 2.1 | Credit Market Debt |
| 2.1.1 | Mortgage Loans |
| 2.1.1.1 | Residential Mortgage Loans |
| 2.1.1.1.1 | Residential Mortgage Loans, Secured by Property in Canada |
| 2.1.1.1.1.1 | Residential Mortgage Loans, Secured by Property in Canada, from Canadian Chartered Banks |
| 2.1.1.1.1.2 | Residential Mortgage Loans, Secured by Property in Canada, from Other Lending Institutions |
| 2.1.1.1.2 | Residential Mortgage Loans, Secured by Property outside of Canada |
| 2.1.1.1.2.1 | Residential Mortgage Loans, Secured by Property outside of Canada, from Canadian Chartered Banks |
| 2.1.1.1.2.2 | Residential Mortgage Loans, Secured by Property outside of Canada, from Other Domestic Lending Institutions |
| 2.1.1.1.2.3 | Residential Mortgage Loans, Secured by Property outside of Canada, from Foreign Institutions |
| 2.1.1.1.2.3.1 | Canadian currency |
| 2.1.1.1.2.3.2 | Foreign currency |
| 2.1.1.2 | Non-Residential Mortgage Loans |
| 2.1.1.2.1 | Non-Residential Mortgage Loans, Secured by Property in Canada |
| 2.1.1.2.1.1 | Non-Residential Mortgage Loans, Secured by Property in Canada, from Canadian Chartered Banks |
| 2.1.1.2.1.2 | Non-Residential Mortgage Loans, Secured by Property in Canada, from Other Lending Institutions |
| 2.1.1.2.2 | Non-Residential Mortgage Loans, Secured by Property outside of Canada |
| 2.1.1.2.2.1 | Non-Residential Mortgage Loans, Secured by Property outside of Canada, from Canadian Chartered Banks |
| 2.1.1.2.2.2 | Non-Residential Mortgage Loans, Secured by Property outside of Canada, from Other Domestic Lending Institutions |
| 2.1.1.2.2.3 | Non- Residential Mortgage Loans, Secured by Property Outside of Canada, from Foreign Institutions |
| 2.1.1.2.2.3.1 | Canadian currency |
| 2.1.1.2.2.3.2 | Foreign currency |
| 2.1.2 | Non-Mortgage Loans |
| 2.1.2.1 | Non-Mortgage Loans, Bank Loans - Overdrafts and Loans from Chartered Banks in Canada |
| 2.1.2.1.1 | Overdrafts with Chartered Bank Branches in Canada |
| 2.1.2.1.2 | Loans with Chartered Bank Branches in Canada |
| 2.1.2.1.2.1 | Demand Notes Payable |
| 2.1.2.1.2.2 | Commercial Installment Loans, Short -Term |
| 2.1.2.1.2.2.1 | Canadian currency |
| 2.1.2.1.2.2.2 | Foreign currency |
| 2.1.2.1.2.3 | Commercial Installment Loans, Long -Term |
| 2.1.2.1.2.3.1 | Canadian currency |
| 2.1.2.1.2.3.2 | Foreign currency |
| 2.1.2.1.2.4 | Obligations under Financial/Capital Leases |
| 2.1.2.1.2.5 | Repurchase Agreements |
| 2.1.2.1.2.6 | Amounts Owing under Securities Lending |
| 2.1.2.1.2.7 | Credit Card Balances |
| 2.1.2.1.2.8 | Subordinated Loans and Notes Payable |
| 2.1.2.1.2.9 | Line of Credit |
| 2.1.2.1.2.9.1 | Line of Credit, with Chartered Banks |
| 2.1.2.1.2.9.2 | Line of Credit, with other Domestic Lending Institutions |
| 2.1.2.2 | Non-Mortgage Loans, Loans from Other Domestic Lending Institutions |
| 2.1.2.2.1 | Credit Union/Caisse Populaire Loans |
| 2.1.2.2.2 | Farm Credit Corporation Loan Payable |
| 2.1.2.2.3 | Central League/Federation Loans |
| 2.1.2.2.4 | Loans from other Domestic Lending Financial Institutions |
| 2.1.2.2.4.1 | Commercial Installment Loans, Short -Term |
| 2.1.2.2.4.1.1 | Canadian currency |
| 2.1.2.2.4.1.2 | Foreign currency |
| 2.1.2.2.4.2 | Commercial installment loans, Long -Term |
| 2.1.2.2.4.2.1 | Canadian currency |
| 2.1.2.2.4.2.2 | Foreign currency |
| 2.1.2.2.4.3 | Obligations under Financial/Capital Leases |
| 2.1.2.2.4.4 | Repurchase Agreements |
| 2.1.2.2.4.5 | Amounts Owing under Securities Lending |
| 2.1.2.2.4.6 | Credit Card Balances |
| 2.1.2.2.4.7 | Subordinated Debt |
| 2.1.2.2.4.8 | Lines of Credit |
| 2.1.2.3 | Non-Mortgage Loans, Loans from Others |
| 2.1.2.3.1 | Loans and Advances from Bank of Canada, to Chartered Banks |
| 2.1.2.3.2 | Loans from Provincial Governments |
| 2.1.2.3.3 | Loans from Supply Companies |
| 2.1.2.3.4 | Private Loans |
| 2.1.2.3.5 | Other Domestic Loans |
| 2.1.2.3.6 | Loans from Non-Residents |
| 2.1.2.3.6.1 | Canadian currency |
| 2.1.2.3.6.2 | Foreign currency |
| 2.1.2.3.7 | Loans from Chartered Bank Branches outside of Canada |
| 2.1.2.3.7.1 | Canadian currency |
| 2.1.2.3.7.2 | Foreign currency |
| 2.1.2.4 | Non-Mortgage Loans, Lien Note Payable |
| 2.1.2.4.1 | Lien Note Payable, Current |
| 2.1.2.4.2 | Lien Note Payable, Long-term |
| 2.1.2.4.2.1 | Lien Note Payable, Long-term, to Chartered Bank Branches in Canada |
| 2.1.2.4.2.2 | Lien Note Payable, Long-term, to Bank Branches Outside Canada |
| 2.1.2.4.2.3 | Lien Note Payable, Long-term, to Other Financial Institutions |
| 2.1.3 | Debt Securities |
| 2.1.3.1 | Debt Securities, Short-term Paper, Commercial Paper, Finance Company Paper and Bankers' Acceptances |
| 2.1.3.1.1 | Commercial Paper |
| 2.1.3.1.1.1 | Canadian currency |
| 2.1.3.1.1.2 | Foreign currency |
| 2.1.3.1.2 | Finance Company Paper |
| 2.1.3.1.2.1 | Canadian currency |
| 2.1.3.1.2.2 | Foreign currency |
| 2.1.3.1.3 | Bankers' Acceptances |
| 2.1.3.1.3.1 | Canadian currency |
| 2.1.3.1.3.2 | Foreign currency |
| 2.1.3.2 | Debt Securities, Bonds, Debentures and Promissory Notes |
| 2.1.3.2.1 | Promissory Notes |
| 2.1.3.2.1.1 | Promissory Notes, Original Term to Maturity of Less than One Year |
| 2.1.3.2.1.2 | Promissory Notes, Original Term to Maturity of One Year or More |
| 2.1.3.2.2 | Corporate Bonds and Debentures |
| 2.1.3.2.2.1 | Corporate Bonds and Debentures, Original Term to Maturity of Less than One Year |
| 2.1.3.2.2.2 | Corporate Bonds and Debentures, Original Term to Maturity of One Year or More |
| 2.1.3.2.2.3 | Corporate Bonds and Debentures guaranteed by Canadian Governments, Original Term to Maturity of Less than One Year (government business enterprises only) |
| 2.1.3.2.2.3.1 | Canadian currency |
| 2.1.3.2.2.3.2 | Foreign currency |
| 2.1.3.2.2.4 | Corporate Bonds and Debentures guaranteed by Canadian Governments, Original Term to Maturity of One Year or More ( government business enterprises only) |
| 2.1.3.2.2.4.1 | Canadian currency |
| 2.1.3.2.2.4.2 | Foreign currency |
| 2.1.3.2.3 | Asset-Backed Securities |
| 2.1.3.2.3.1 | Asset-Backed Securities, Mortgage-Backed Securities |
| 2.1.3.2.3.2 | Asset-Backed Securities, Other Asset-Backed Securities |
| 2.2 | Claims |
| 2.2.1 | Accounts Payable and Accrued Liabilities |
| 2.2.1.1 | Accounts Payable, Trade |
| 2.2.1.1.1 | Retail and Wholesale Trade Accounts |
| 2.2.1.1.2 | Other Trade Accounts |
| 2.2.1.1.2.1 | With Canadian Residents |
| 2.2.1.1.2.2 | With Non-Canadian Residents |
| 2.2.1.1.3 | Holdback Payable |
| 2.2.1.2 | Other Accounts Payable and Accruals |
| 2.2.1.2.1 | Insurance Claims Payable and Provision for Unpaid Claim |
| 2.2.1.2.2 | Other Insurance Related Payables |
| 2.2.1.2.3 | Interest Payable and Accrued |
| 2.2.1.2.3.1 | Interest Payable and Accrued - On Marketable Securities |
| 2.2.1.2.3.2 | Interest Payable and Accrued - On Other Instruments |
| 2.2.1.2.4 | Amounts Payable to Members of Non-Profit Organization |
| 2.2.1.2.5 | Wage payable and Accrued |
| 2.2.1.2.6 | Management Fee Payable and Accrued |
| 2.2.1.2.7 | Bonus Payable and Accrued |
| 2.2.1.2.8 | Employee Deduction Payable |
| 2.2.1.2.9 | Withholding taxes Payable |
| 2.2.1.2.10 | Items in Transit and Outstanding Cheque |
| 2.2.1.2.11 | Payable Dividend |
| 2.2.1.2.12 | Fishing Crew Shares |
| 2.2.1.2.13 | Other Accounts Payable and Accrued Liabilities |
| 2.2.1.2.13.1 | Automobile Leases |
| 2.2.1.2.13.2 | Other Machinery and Equipment Leases |
| 2.2.1.2.13.3 | Building Leases |
| 2.2.1.2.13.4 | Others |
| 2.2.1.3 | Investment Dealers' Clients' Free Credit Balances |
| 2.2.1.3.1 | Canadian currency |
| 2.2.1.3.2 | Foreign currency |
| 2.2.2 | Owing to Governments |
| 2.2.2.1 | Income Tax Payable |
| 2.2.2.2 | Owing to Governments other than Income Tax |
| 2.2.3 | Claims on Affiliates |
| 2.2.3.1 | Amounts Owing to Shareholders, Directors and Officers |
| 2.2.3.1.1 | Due to Individual Shareholders |
| 2.2.3.1.1.1 | Current due to Individual Shareholder |
| 2.2.3.1.1.1.1 | Current due to Individual Shareholder - in Canada |
| 2.2.3.1.1.1.2 | Current due to Individual Shareholder - outside Canada |
| 2.2.3.1.1.2 | Long-term Due to Individual Shareholder |
| 2.2.3.1.1.2.1 | Long-term Due to Individual Shareholder - in Canada |
| 2.2.3.1.1.2.2 | Long-term Due to Individual Shareholder - outside Canada |
| 2.2.3.1.2 | Due to Corporate Shareholders |
| 2.2.3.1.2.1 | Current Due to Corporate Shareholder |
| 2.2.3.1.2.1.1 | Current Term Due to Corporate Shareholder - in Canada |
| 2.2.3.1.2.1.2 | Current Due to Corporate Shareholder - outside Canada |
| 2.2.3.1.2.2 | Long-term due to Corporate Shareholder |
| 2.2.3.1.2.2.1 | Long-term due to Corporate Shareholder - in Canada |
| 2.2.3.1.2.2.2 | Long-term due to Corporate Shareholder - outside Canada |
| 2.2.3.1.3 | Due to Director |
| 2.2.3.1.3.1 | Current due to Director |
| 2.2.3.1.3.1.1 | Current due to Director - in Canada |
| 2.2.3.1.3.1.2 | Current due to Director - outside Canada |
| 2.2.3.1.3.2 | Long-term Due to Director |
| 2.2.3.1.3.2.1 | Long-term Due to Director - in Canada |
| 2.2.3.1.3.2.2 | Long-term Due to Director - outside Canada |
| 2.2.3.2 | Amounts Owing to Parents, Subsidiaries, Related Corporations, Joint Ventures and Partnerships |
| 2.2.3.2.1 | Due to Joint Venture Partnership |
| 2.2.3.2.1.1 | Current due to Joint Venture Partnership |
| 2.2.3.2.1.1.1 | Current due to Joint Venture Partnership - in Canada |
| 2.2.3.2.1.1.2 | Current due to Joint Venture Partnership - outside Canada |
| 2.2.3.2.1.2 | Long-term Due to Joint Venture Partnership |
| 2.2.3.2.1.2.1 | Long-term Due to Joint Venture Partnership - in Canada |
| 2.2.3.2.1.2.2 | Long-term Due to Joint Venture Partnership - outside Canada |
| 2.2.3.2.2 | Due to Related Party |
| 2.2.3.2.2.1 | Current Demand Note to Related Party |
| 2.2.3.2.2.1.1 | Current Demand Note to Related Party - in Canada |
| 2.2.3.2.2.1.2 | Current Demand Note to Related Party - outside Canada |
| 2.2.3.2.2.2 | Related Party Interest Payable |
| 2.2.3.2.2.2.1 | Related Party Interest Payable - in Canada |
| 2.2.3.2.2.2.2 | Related Party Interest Payable - outside Canada |
| 2.2.3.2.2.3 | Related Party Current Advances Payable |
| 2.2.3.2.2.3.1 | Related Party Current Advances Payable - in Canada |
| 2.2.3.2.2.3.2 | Related Party Current Advances Payable - outside Canada |
| 2.2.3.2.2.4 | Long-term Due to Related Canadian Party |
| 2.2.3.2.2.5 | Long-term Due to Related Foreign Party |
| 2.2.3.2.3 | Due to Member |
| 2.2.3.2.3.1 | Due to Member - in Canada |
| 2.2.3.2.3.2 | Due to Member - outside Canada |
| 2.2.3.3 | Claims of Governments and Associated Government Business Enterprises (Government Business Enterprises only) |
| 2.3 | Deposit Liabilities |
| 2.3.1 | Customer Deposits with Deposit Accepting Institutions |
| 2.3.1.1 | Customer Deposits with Deposit Accepting Institutions, Canadian Currency |
| 2.3.1.1.1 | Customer Deposits with Deposit Accepting Institutions, Canadian Currency, Demand and Notice Deposits |
| 2.3.1.1.1.1 | Customer Deposits with Deposit Accepting Institutions, Canadian Currency, Demand and Notice Deposits, Deposits of Individuals |
| 2.3.1.1.1.1.1 | Deposits of Individuals, Tax Sheltered Deposits |
| 2.3.1.1.1.1.1.1 | Deposits of Individuals, RRSP |
| 2.3.1.1.1.1.1.2 | Deposits of Individuals, Other Tax Sheltered Deposits |
| 2.3.1.1.1.1.2 | Deposits of Individuals, Others |
| 2.3.1.1.1.2 | Customer Deposits with Deposit Accepting Institutions, Canadian Currency, Demand and Notice Deposits, Deposits of UIB (Unincorporated businesses) and Non-Profit Institutions |
| 2.3.1.1.1.3 | Customer Deposits with Deposit Accepting Institutions, Canadian Currency, Demand and Notice Deposits, Deposits of Central Credit Unions |
| 2.3.1.1.1.4 | Customer Deposits with Deposit Accepting Institutions, Canadian Currency, Demand and Notice Deposits, Deposits of Canadian Resident Corporations |
| 2.3.1.1.1.5 | Customer Deposits with Deposit Accepting Institutions, Canadian Currency, Demand and Notice Deposits, Deposits of Non-Residents Corporations and Institutions |
| 2.3.1.1.1.5.1 | Deposits of Non-Residents Corporations and Institutions, from Foreign Branches of Canadian Chartered Banks |
| 2.3.1.1.1.5.2 | Deposits of Non-Residents Corporations and Institutions, from Other Non-Residents |
| 2.3.1.1.1.6 | Customer Deposits with Deposit Accepting Institutions, Canadian Currency, Demand and Notice Deposits, Deposits of Governments |
| 2.3.1.1.1.6.1 | Deposits of Governments, Canada |
| 2.3.1.1.1.6.2 | Deposits of Governments, Provinces |
| 2.3.1.1.1.6.3 | Deposits of Governments, Other |
| 2.3.1.1.2 | Customer Deposits with Deposit Accepting Institutions, Canadian Currency, Term Deposits |
| 2.3.1.1.2.1 | Customer Deposits with Deposit Accepting Institutions, Canadian Currency, Term Deposits, Deposits of Individuals |
| 2.3.1.1.2.1.1 | Deposits of Individuals, Tax Sheltered Deposits |
| 2.3.1.1.2.1.1.1 | Deposits of Individuals, RRSP |
| 2.3.1.1.2.1.1.2 | Deposits of Individuals, Other Tax Sheltered Deposits |
| 2.3.1.1.2.1.2 | Deposits of Individuals, Others |
| 2.3.1.1.2.2 | Customer Deposits with Deposit Accepting Institutions, Canadian Currency, Term Deposits, Deposits of UIB (Unincorporated businesses) and Non-Profit Institutions |
| 2.3.1.1.2.3 | Customer Deposits with Deposit Accepting Institutions, Canadian Currency, Term Deposits, Deposits of Central Credit Unions |
| 2.3.1.1.2.4 | Customer Deposits with Deposit Accepting Institutions, Canadian Currency, Term Deposits, Deposits of Canadian Resident Corporations |
| 2.3.1.1.2.5 | Customer Deposits with Deposit Accepting Institutions, Canadian Currency, Term Deposits, Deposits of Non-Residents Corporations and Institutions |
| 2.3.1.1.2.5.1 | Deposits of Non-Residents Corporations and Institutions, from Foreign Branches of Canadian Chartered Banks |
| 2.3.1.1.2.5.2 | Deposits of Non-Residents Corporations and Institutions, from Other Non-Residents |
| 2.3.1.1.2.6 | Customer Deposits with Deposit Accepting Institutions, Canadian Currency, Term Deposits, Deposits of Governments |
| 2.3.1.1.2.6.1 | Deposits of Governments, Canada |
| 2.3.1.1.2.6.2 | Deposits of Governments, Provinces |
| 2.3.1.1.2.6.3 | Deposits of Governments, Other |
| 2.3.1.2 | Customer Deposits with Deposit Accepting Institutions, Foreign Currency |
| 2.3.1.2.1 | Customer Deposits with Deposit Accepting Institutions, Foreign Currency, Demand and Notice Deposits |
| 2.3.1.2.1.1 | Customer Deposits with Deposit Accepting Institutions, Foreign Currency, Demand and Notice Deposits, Deposits of Individuals |
| 2.3.1.2.1.1.1 | Deposits of Individuals, Tax Sheltered Deposits |
| 2.3.1.2.1.1.1.1 | Deposits of Individuals, RRSP |
| 2.3.1.2.1.1.1.2 | Deposits of Individuals, Other Tax Sheltered Deposits |
| 2.3.1.2.1.1.2 | Deposits of Individuals, Others |
| 2.3.1.2.1.2 | Customer Deposits with Deposit Accepting Institutions, Foreign Currency, Demand and Notice Deposits, Deposits of UIB (Unincorporated businesses) and Non-Profit Institutions |
| 2.3.1.2.1.3 | Customer Deposits with Deposit Accepting Institutions, Foreign Currency, Demand and Notice Deposits, Deposits of Central Credit Unions |
| 2.3.1.2.1.4 | Customer Deposits with Deposit Accepting Institutions, Foreign Currency, Demand and Notice Deposits, Deposits of Canadian Resident Corporations |
| 2.3.1.2.1.5 | Customer Deposits with Deposit Accepting Institutions, Foreign Currency, Demand and Notice Deposits, Deposits of Non-Residents Corporations and Institutions |
| 2.3.1.2.1.5.1 | Deposits of Non-Residents Corporations and Institutions, from Foreign Branches of Canadian Chartered Banks |
| 2.3.1.2.1.5.2 | Deposits of Non-Residents Corporations and Institutions, from Other Non-Residents |
| 2.3.1.2.1.6 | Customer Deposits with Deposit Accepting Institutions, Foreign Currency, Demand and Notice Deposits, Deposits of Governments |
| 2.3.1.2.1.6.1 | Deposits of Governments, Canada |
| 2.3.1.2.1.6.2 | Deposits of Governments, Provinces |
| 2.3.1.2.1.6.3 | Deposits of Governments, Other |
| 2.3.1.2.2 | Customer Deposits with Deposit Accepting Institutions, Foreign Currency, Term Deposits |
| 2.3.1.2.2.1 | Customer Deposits with Deposit Accepting Institutions, Foreign Currency, Term Deposits, Deposits of Individuals |
| 2.3.1.2.2.1.1 | Deposits of Individuals, Tax Sheltered Deposits |
| 2.3.1.2.2.1.1.1 | Deposits of Individuals, RRSP |
| 2.3.1.2.2.1.1.2 | Deposits of Individuals, Other Tax Sheltered Deposits |
| 2.3.1.2.2.1.2 | Deposits of Individuals, Others |
| 2.3.1.2.2.2 | Customer Deposits with Deposit Accepting Institutions, Foreign Currency, Term Deposits, Deposits of UIB (Unincorporated businesses) and Non-Profit Institutions |
| 2.3.1.2.2.3 | Customer Deposits with Deposit Accepting Institutions, Foreign Currency, Term Deposits, Deposits of Central Credit Unions |
| 2.3.1.2.2.4 | Customer Deposits with Deposit Accepting Institutions, Foreign Currency, Term Deposits, Deposits of Canadian Resident Corporations |
| 2.3.1.2.2.5 | Customer Deposits with Deposit Accepting Institutions, Foreign Currency, Term Deposits, Deposits of Non-Residents Corporations and Institutions |
| 2.3.1.2.2.5.1 | Deposits of Non-Residents Corporations and Institutions, from Foreign Branches of Canadian Chartered Banks |
| 2.3.1.2.2.5.2 | Deposits of Non-Residents Corporations and Institutions, from Other Non-Residents |
| 2.3.1.2.2.6 | Customer Deposits with Deposit Accepting Institutions, Foreign Currency, Term Deposits, Deposits of Governments |
| 2.3.1.2.2.6.1 | Deposits of Governments, Canada |
| 2.3.1.2.2.6.2 | Deposits of Governments, Provinces |
| 2.3.1.2.2.6.3 | Deposits of Governments, Other |
| 2.3.2 | All Other Deposits |
| 2.3.2.1 | All Other Deposits, Canadian Currency |
| 2.3.2.1.1 | All Other Deposits, Canadian Currency, Short-Term Deposit |
| 2.3.2.1.1.1 | All Other Deposits, Canadian Currency, Short-Term Deposits, Amounts Left on Deposit by Policyholders and Other Clients |
| 2.3.2.1.1.1.1 | Amounts Left on Deposit by Policyholders and Other Clients, Tax Sheltered (incl. RRSP funds) |
| 2.3.2.1.1.1.2 | Amounts Left on Deposit by Policyholders and Other Clients, Other |
| 2.3.2.1.1.2 | All Other Deposits, Canadian Currency, Short-Term Deposits, Other Deposits |
| 2.3.2.1.1.2.1 | Other Deposits, Deposits with Brokers |
| 2.3.2.1.1.2.2 | Other Deposits, Other Deposits |
| 2.3.2.1.2 | All Other Deposits, Canadian Currency, Term Deposits |
| 2.3.2.1.2.1 | All Other Deposits, Canadian Currency, Term Deposits, Amounts Left on Deposit by Policyholders and Other Clients |
| 2.3.2.1.2.1.1 | Amounts Left on Deposit by Policyholders and Other Clients, Tax Sheltered (incl. RRSP funds) |
| 2.3.2.1.2.1.2 | Amounts Left on Deposit by Policyholders and Other Clients, Other |
| 2.3.2.1.2.2 | All Other Deposits, Canadian Currency, Term Deposits, Other Deposits |
| 2.3.2.1.2.2.1 | Other Deposits, Deposits with Brokers |
| 2.3.2.1.2.2.2 | Other Deposits, Other Deposits |
| 2.3.2.2 | All Other Deposits, Foreign Currency |
| 2.3.2.2.1 | All Other Deposits, Foreign Currency, Short-Term Deposit |
| 2.3.2.2.1.1 | All Other Deposits, Foreign Currency, Short-Term Deposits, Amounts Left on Deposit by Policyholders and Other Clients |
| 2.3.2.2.1.1.1 | Amounts Left on Deposit by Policyholders and Other Clients, Tax Sheltered (incl. RRSP funds) |
| 2.3.2.2.1.1.2 | Amounts Left on Deposit by Policyholders and Other Clients, Other |
| 2.3.2.2.1.2 | All Other Deposits, Foreign Currency, Short-Term Deposits, Other Deposits |
| 2.3.2.2.1.2.1 | Other Deposits, Deposits with Brokers |
| 2.3.2.2.1.2.2 | Other Deposits, Other Deposits |
| 2.3.2.2.2 | All Other Deposits, Foreign Currency, Term Deposits |
| 2.3.2.2.2.1 | All Other Deposits, Foreign Currency, Term Deposits, Amounts Left on Deposit by Policyholders and Other Clients |
| 2.3.2.2.2.1.1 | Amounts Left on Deposit by Policyholders and Other Clients, Tax Sheltered (incl. RRSP funds) |
| 2.3.2.2.2.1.2 | Amounts Left on Deposit by Policyholders and Other Clients, Other |
| 2.3.2.2.2.2 | All Other Deposits, Foreign Currency, Term Deposits, Other Deposits |
| 2.3.2.2.2.2.1 | Other Deposits, Deposits with Brokers |
| 2.3.2.2.2.2.2 | Other Deposits, Other Deposits |
| 2.3.2.3 | All Other Deposits, Deposit Accepting Institutions |
| 2.3.2.3.1 | All Other Deposits, Deposit Accepting Institutions, Cheques Outstanding |
| 2.3.2.3.2 | All Other Deposits, Deposit Accepting Institutions, Items in Transit |
| 2.3.2.3.3 | Demand or Savings Deposit Liability |
| 2.3.2.3.3.1 | Chequing |
| 2.3.2.3.3.2 | Non-chequing |
| 2.3.2.3.4 | Term Deposit Liability |
| 2.3.2.3.4.1 | Less than one year |
| 2.3.2.3.4.2 | One to five years |
| 2.3.2.3.4.3 | Over five years |
| 2.3.2.4 | All Other Deposits, Currency plus Non-Customer Deposits |
| 2.3.2.4.1 | Currency outstanding -Bank of Canada only |
| 2.3.2.4.2 | Bank of Canada Canadian Dollar Deposits |
| 2.3.2.4.2.1 | Deposits of Chartered Banks with the Bank of Canada (Bank of Canada only ) |
| 2.3.2.4.2.2 | Deposits of other members of the CPA |
| 2.3.2.4.2.3 | Government of Canada Deposits |
| 2.3.2.4.2.4 | Other deposits |
| 2.3.2.4.3 | Bank of Canada Foreign Currency Deposits |
| 2.3.2.4.4 | Bank of Canada Cheques Outstanding and Items in Transit |
| 2.4 | Other Liabilities |
| 2.4.1 | Deferred Income Tax |
| 2.4.1.1 | Deferred Income Tax, Current |
| 2.4.1.2 | Deferred Income Tax, Long -Term |
| 2.4.1.3 | Other additions and deductions |
| 2.4.2 | Minority Interest in Subsidiaries Consolidated |
| 2.4.3 | Liabilities Specific to Insurers |
| 2.4.3.1 | Actuarial Liabilities of Life Insurance Companies |
| 2.4.3.1.1 | Liability for Staff Benefit Plans |
| 2.4.3.1.2 | Other |
| 2.4.3.1.2.1 | Reserves and Claims Payable in Installments (A & S (Accident and Sickness) Insurers) |
| 2.4.3.1.2.2 | Other Actuarial Liabilities - Other |
| 2.4.3.2 | Unearned Premiums and Mid-Terminal Reserves |
| 2.4.3.3 | Additional Policy Provisions (insurance companies) |
| 2.4.3.4 | Premiums and Annuity (considerations reserved in advance) |
| 2.4.3.5 | Provision for Policyholder Dividends |
| 2.4.3.6 | Deposits Received on Reinsurance ceded (insurance companies) |
| 2.4.3.7 | Other - Insurers |
| 2.4.3.7.1 | Other - Insurers, Deferred Revenue |
| 2.4.3.7.2 | Other - Insurers, Unearned Commissions |
| 2.4.4 | All Other Liabilities |
| 2.4.4.1 | All Other Liabilities, Amounts Owing under Derivative Contracts (Marked to Market Value ) |
| 2.4.4.1.1 | Derivative Contracts, Options |
| 2.4.4.1.1.1 | Options, Stock Options |
| 2.4.4.1.1.2 | Options, Other Options and Warrants |
| 2.4.4.1.2 | Derivative Contracts, Futures |
| 2.4.4.1.3 | Derivative Contracts, Forwards |
| 2.4.4.1.3.1 | Forwards, Currency Forwards |
| 2.4.4.1.3.2 | Forwards, Other Forward Contracts |
| 2.4.4.1.4 | Derivative Contracts, Swaps |
| 2.4.4.1.4.1 | Swaps, Interest Rate Swaps |
| 2.4.4.1.4.2 | Swaps, Forward Rate Agreements |
| 2.4.4.2 | All Other Liabilities, Deferred Gains on Investments |
| 2.4.4.3 | All Other Liabilities, Liabilities Specific to Investment Dealers |
| 2.4.4.3.1 | Securities Sold Short |
| 2.4.4.3.1.1 | Securities Sold Short, Corporate Shares (investment dealers) |
| 2.4.4.3.1.2 | Securities Sold Short, Other (investment dealers) |
| 2.4.4.3.3 | All Other Liabilities Specific to Investment Dealers |
| 2.4.4.4 | All Other Liabilities, Bankers' Acceptances (banks only) |
| 2.4.4.5 | Other Liabilities - Other |
| 2.4.4.5.1 | Other Liabilities - Other, Liabilities for Gold and Silver Certificates (deposit-taking institutions only) |
| 2.4.4.5.2 | Other Liabilities - Other, Pension Plans |
| 2.4.4.5.2.1 | Pension Plans, Trustee Staff Pension Plans |
| 2.4.4.5.2.2 | Pension Plans, Non-Trustee Staff Pension Plans |
| 2.4.4.5.2.3 | Pension Plans, Staff Deferred profit-sharing Pension Plans |
| 2.4.4.5.3 | Other Liabilities - Provisions for Future Obligations |
| 2.4.4.5.3.1 | Provision for Future Obligations, Underfunded Pension Liabilities |
| 2.4.4.5.3.1.1 | Actuarial deficit on staff trustee pension plans |
| 2.4.4.5.3.1.2 | Provision for Future Obligations, Non-Trustee Staff Pension Plans |
| 2.4.4.5.3.1.3 | Provision for Future Obligations, Staff Deferred Profit-Sharing Pension Plans |
| 2.4.4.5.3.1.4 | Provision for Future Obligations, Amounts Owed Due to Other Retirement Plans Deficiencies |
| 2.4.4.5.3.1.5 | Provision for Future Obligations, Other Staff Pension Liabilities/Charges |
| 2.4.4.5.3.2 | Provision for Future Obligations, Other Provisions |
| 2.4.4.5.4 | Other Liabilities - Other, Deferred Income and Deposits from Customers |
| 2.4.4.5.5 | Other Liabilities- Other, Deferred Gains/Losses on Translation of Foreign Currency |
| 2.4.4.5.6 | Other Liabilities - Other |
| 2.4.4.5.6.1 | Current Portion of Long-term Debt |
| 2.4.4.5.6.2 | Reserves for Guarantees, Warranties & Indemnities |
| 2.4.4.5.6.2.1 | Current Reserves for Guarantees, Warranties & Indemnities |
| 2.4.4.5.6.2.2 | Long Term Reserves for Guarantees, Warranties & Indemnities |
| 2.4.4.5.6.3 | General Provisions/Reserves |
| 2.4.4.5.6.3.1 | Current General Provisions/Reserves |
| 2.4.4.5.6.3.2 | Long Term General Provisions/Reserves |
| 2.4.4.5.6.4 | Provisions for Site Restoration |
| 2.4.4.5.6.5 | Contributions to Environmental Trust |
| 2.4.4.5.6.6 | Restated Preference Shares |
| 2.4.4.5.6.7 | Deferred Revenue from Incomplete Contracts |
| 2.4.4.5.6.8 | Amounts Held in Trust |
| 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 |
