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Chart of Accounts (COA) 2002, income statement
Financial Position and Performance of a Business
Classes that are part of the Departmental Standard appear in bold font.
| 4 | Revenue |
|---|---|
| 4.1 | Operating Revenue |
| 4.1.1 | Sales of Goods and Services |
| 4.1.1.1 | Sales of Goods |
| 4.1.1.1.1 | Sales of Goods Purchased for Resale |
| 4.1.1.1.1.1 | In same Condition as Purchased |
| 4.1.1.1.1.1.1 | Retailing Activities |
| 4.1.1.1.1.1.2 | Wholesaling, Manufacturing Activities |
| 4.1.1.1.1.2 | Reconditioned and Used Goods |
| 4.1.1.1.2 | Sales of Goods Produced |
| 4.1.1.2 | Sales of Services |
| 4.1.1.2.1 | Commissions and Fees |
| 4.1.1.2.1.1 | Real Estate Transactions |
| 4.1.1.2.1.2 | Securities Transactions |
| 4.1.1.2.1.3 | Sales of Merchandise on Account of Others |
| 4.1.1.2.1.4 | Other Commission and Fees |
| 4.1.1.2.2 | Rental and Leasing Revenue |
| 4.1.1.2.2.1 | Real Estate Rental |
| 4.1.1.2.2.1.1 | Residential |
| 4.1.1.2.2.1.2 | Non-Residential |
| 4.1.1.2.2.1.3 | Other Real Estate |
| 4.1.1.2.2.2 | Other Rental and Leasing Revenue |
| 4.1.1.2.3 | Trade Sales of Services and Repair and Maintenance |
| 4.1.1.2.3.1 | Trade Sales of Services |
| 4.1.1.2.3.1.1 | Consulting Services |
| 4.1.1.2.3.1.2 | Accounting Fees |
| 4.1.1.2.3.1.3 | Estate, Trust and Agency Fees |
| 4.1.1.2.3.1.4 | Loan Fees |
| 4.1.1.2.3.1.5 | Insurance & Pension Business Fees |
| 4.1.1.2.3.2 | Repair and Maintenance |
| 4.1.1.2.3.2.1 | Automotive |
| 4.1.1.2.3.2.2 | Machinery, Equipment, Appliances, Furniture |
| 4.1.1.2.3.2.3 | Other Repair and Maintenance |
| 4.1.1.3 | Other Sales of Goods and Services |
| 4.1.2 | Operating Revenue of Financial Institutions |
| 4.1.2.1 | Finance Lease Income |
| 4.1.2.2 | Interest Revenue |
| 4.1.2.2.1 | Interest Revenue from Canadian Sources |
| 4.1.2.2.1.1 | Interest on Non-Mortgage Loans to Non-Affiliates |
| 4.1.2.2.1.1.1 | Loans to Individuals, Farms, Unincorporated Businesses and Non-Profit Institutions |
| 4.1.2.2.1.1.1.1 | Loans to Individuals to Purchase Consumer Goods and Services |
| 4.1.2.2.1.1.1.2 | Loans to Individuals for Other Purposes |
| 4.1.2.2.1.1.1.3 | Interest on Loans to Policyholders of Life Insurance |
| 4.1.2.2.1.1.1.4 | Loans to Unincorporated Business |
| 4.1.2.2.1.1.2 | Corporate and Other Loans |
| 4.1.2.2.1.1.2.1 | Domestic Commercial Loans to Investment Dealers |
| 4.1.2.2.1.1.2.2 | Domestic Loans to Local/Central Credit Unions |
| 4.1.2.2.1.1.2.3 | Loans to Corporations in Canada |
| 4.1.2.2.1.1.2.4 | Commercial Loans (Factoring, Wholesale Financing, Retail Sales Financing) |
| 4.1.2.2.1.1.2.5 | Interest on Loans to others |
| 4.1.2.2.1.1.2.6 | Reverse Repurchase Agreements |
| 4.1.2.2.1.1.2.7 | Amounts Due Under Securities Lending Arrangements |
| 4.1.2.2.1.2 | Interest on Mortgage Loans to Non-Affiliates |
| 4.1.2.2.1.2.1 | Secured by Residential Properties in Canada |
| 4.1.2.2.1.2.2 | Secured by Non-Residential Properties in Canada |
| 4.1.2.2.1.3 | Interest on Debt Securities |
| 4.1.2.2.1.3.1 | Bonds and Debentures |
| 4.1.2.2.1.3.2 | Other Debt Securities |
| 4.1.2.2.1.4 | Other Interest Revenue from Canadian Sources |
| 4.1.2.2.2 | Interest Revenue from Foreign Sources |
| 4.1.2.2.2.1 | Interest on Non-Mortgage Loans to Foreign Borrowers |
| 4.1.2.2.2.1.1 | Loans to Corporations Outside of Canada |
| 4.1.2.2.2.1.2 | Loans to Foreign Borrowers, Loans to Others |
| 4.1.2.2.2.2 | Interest on Mortgage Loans to Non-Affiliates |
| 4.1.2.2.2.2.1 | Secured by Residential Properties in Canada |
| 4.1.2.2.2.2.2 | Secured by Non-Residential Properties in Canada |
| 4.1.2.2.2.3 | Interest on Debt Securities |
| 4.1.2.2.2.3.1 | Bonds and Debentures |
| 4.1.2.2.2.3.2 | Other Debt Securities |
| 4.1.2.2.2.4 | Other Interest Revenue from Foreign Sources |
| 4.1.2.3 | Dividend Income |
| 4.1.2.3.1 | Dividends from Corporations in Canada |
| 4.1.2.3.2 | Dividends from Corporations outside Canada |
| 4.1.2.4 | Securities Trading Gains / Losses |
| 4.1.2.5 | Securities Underwriting Revenue |
| 4.1.2.6 | Principal Transaction Revenue |
| 4.1.2.7 | Insurance Premiums and Annuity Considerations |
| 4.1.2.7.1 | Insurance Premium Revenue |
| 4.1.2.7.1.1 | Premiums Written |
| 4.1.2.7.1.2 | Changes in Unearned Premiums |
| 4.1.2.7.1.3 | Net Premiums Earned (Property, casualty, accident, sickness) |
| 4.1.2.7.2 | Annuity Considerations |
| 4.1.2.8 | Amortization of Deferred Gains/Losses of Life Insurers |
| 4.1.2.9 | All Other Gains and Losses on the Sale of Securities and Other Assets |
| 4.1.3 | Other Operating Revenue |
| 4.1.3.1 | Subsidies and Grants |
| 4.1.3.2 | Royalties and Franchise Fees |
| 4.1.3.2.1 | Royalties |
| 4.1.3.2.2 | Franchise Fees |
| 4.1.3.3 | Intracompany revenue eliminated on consolidation, including transfers between other business units |
| 4.1.3.3.1 | Sales of Goods Manufactured and/or assembled by this business unit or other business units and transferred to this head office for sale to external clients |
| 4.1.3.3.2 | Management Fees from Transactions with Internal Clients |
| 4.1.3.3.3 | All Other Transfers of Materials |
| 4.1.3.3.4 | Repair Work Done on Materials and Products Owned by other Business Units |
| 4.1.3.3.5 | Custom Work Done for Other Business Units |
| 4.1.3.3.6 | All Other Charges for Services |
| 4.1.3.4 | All Other Operating Revenue |
| 4.2 | Non-Operating Revenue |
| 4.2.1 | Dividend and Interest Revenue of Non-Financial Industries |
| 4.2.1.1 | Dividends |
| 4.2.1.1.1 | Dividends from Canadian Corporations |
| 4.2.1.1.2 | Dividends from Foreign Corporations |
| 4.2.1.2 | Interest |
| 4.2.1.2.1 | Interest on Canadian Domestic Loans |
| 4.2.1.2.1.1 | Bonds and Debentures |
| 4.2.1.2.1.2 | Mortgage Loans |
| 4.2.1.2.1.3 | All Other Loans, Notes and Securities |
| 4.2.1.2.1.3.1 | Commercial Loans/Accounts |
| 4.2.1.2.1.3.2 | Consumer Loans/Accounts |
| 4.2.1.2.1.3.3 | All Others |
| 4.2.1.2.2 | Interest from Foreign Sources |
| 4.2.2 | All Other Non-Operating Revenue |
| 5 | Expenses |
| 5.1 | Operating Expenses (Including Cost of Goods Sold) |
| 5.1.1 | Cost of Goods Sold |
| 5.1.1.1 | Cost of Goods Sold - Goods Purchased for Resale |
| 5.1.1.1.1 | Opening Inventory of Goods Purchased for Resale |
| 5.1.1.1.2 | Goods Purchased for Resale During the Period (including freight-in) |
| 5.1.1.1.3 | Closing Inventory of Goods Purchased for Resale |
| 5.1.1.2 | Cost of Goods Sold - Manufacturing |
| 5.1.1.2.1 | Opening Inventory of Finished Goods Manufactured |
| 5.1.1.2.2 | Cost of Finished Goods Manufactured |
| 5.1.1.2.2.1 | Opening Inventory of Goods in Process |
| 5.1.1.2.2.2 | Total Manufacturing Costs for the Period |
| 5.1.1.2.2.2.1 | Raw Materials Used |
| 5.1.1.2.2.2.1.1 | Opening Inventory of Raw Materials |
| 5.1.1.2.2.2.1.2 | Purchases of Raw Materials |
| 5.1.1.2.2.2.1.3 | Closing Inventory of Raw Materials |
| 5.1.1.2.2.2.2 | Direct Labour |
| 5.1.1.2.2.2.2.1 | Salaries, Wages and Commissions |
| 5.1.1.2.2.2.2.1.1 | Salaries and Wages |
| 5.1.1.2.2.2.2.1.2 | Commissions |
| 5.1.1.2.2.2.2.1.2.1 | Commissions paid to real estate agents |
| 5.1.1.2.2.2.2.1.2.2 | Commissions paid to others |
| 5.1.1.2.2.2.2.1.3 | Severance Pay and Lump Sum Payment to Employees |
| 5.1.1.2.2.2.2.1.4 | Other Salaries & Wages and Commissions |
| 5.1.1.2.2.2.2.2 | Benefits |
| 5.1.1.2.2.2.2.2.1 | Employer's Contributions to Health & Insurance Plans, Employment Insurance, Pension Contributions, Workers' Compensation, Retiring Allowances or Lump Sum Payments to Employees Upon Termination or Retirement, etc. |
| 5.1.1.2.2.2.2.2.2 | Provincial Health and Education Payroll Taxes |
| 5.1.1.2.2.2.3 | Other Costs Chargeable to Cost of Goods Sold |
| 5.1.1.2.2.2.3.1 | Depreciation |
| 5.1.1.2.2.2.3.1.1 | Buildings |
| 5.1.1.2.2.2.3.1.2 | Leasehold Improvements |
| 5.1.1.2.2.2.3.1.3 | Engineering Structures |
| 5.1.1.2.2.2.3.1.4 | Amortization, Machinery & Equipment |
| 5.1.1.2.2.2.3.1.5 | Assets under Capital Leases |
| 5.1.1.2.2.2.3.2 | Indirect Factory Labour |
| 5.1.1.2.2.2.3.3 | Energy, Water and Telephone/Telecommunication Costs |
| 5.1.1.2.2.2.3.3.1 | Energy Costs |
| 5.1.1.2.2.2.3.3.1.1 | Electricity |
| 5.1.1.2.2.2.3.3.1.2 | Fuel & Other Heating |
| 5.1.1.2.2.2.3.3.1.2.1 | Gasoline |
| 5.1.1.2.2.2.3.3.1.2.2 | Oil |
| 5.1.1.2.2.2.3.3.1.2.3 | Diesel |
| 5.1.1.2.2.2.3.3.1.2.4 | Propane |
| 5.1.1.2.2.2.3.3.1.2.5 | Natural Gas |
| 5.1.1.2.2.2.3.3.1.2.6 | Coal |
| 5.1.1.2.2.2.3.3.1.2.7 | Other Curing Fuel and Heating |
| 5.1.1.2.2.2.3.3.1.3 | Other Energy Costs |
| 5.1.1.2.2.2.3.3.2 | Water Costs |
| 5.1.1.2.2.2.3.3.3 | Telephone and Telecommunication Costs |
| 5.1.1.2.2.2.3.4 | Indirect Taxes and Licences & Permits |
| 5.1.1.2.2.2.3.4.1 | Property Taxes |
| 5.1.1.2.2.2.3.4.2 | Licences and Permits |
| 5.1.1.2.2.2.3.5 | Sub-Contracts |
| 5.1.1.2.2.2.3.5.1 | Custom Work |
| 5.1.1.2.2.2.3.5.2 | Owner Operator |
| 5.1.1.2.2.2.3.6 | Exploration and Development Expenses |
| 5.1.1.2.2.2.3.7 | Royalties and Franchise Fees |
| 5.1.1.2.2.2.3.8 | Other Costs Chargeable to Cost of Goods Sold |
| 5.1.1.2.2.2.3.8.1 | Goods Transportation, Courier, Warehousing and Storage Costs (excluding storage rental expense) |
| 5.1.1.2.2.2.3.8.1.1 | Materials |
| 5.1.1.2.2.2.3.8.1.2 | Services |
| 5.1.1.2.2.2.3.8.2 | Rental and Leasing Services Costs |
| 5.1.1.2.2.2.3.8.3 | Maintenance and Repair Costs |
| 5.1.1.2.2.2.3.8.3.1 | Materials |
| 5.1.1.2.2.2.3.8.3.2 | Services |
| 5.1.1.2.2.2.3.8.4 | Employment Agency and Personnel Supplier Costs |
| 5.1.1.2.2.2.3.8.5 | Professional and Business Services Costs |
| 5.1.1.2.2.2.3.8.6 | Insurance Premium Costs |
| 5.1.1.2.2.2.3.8.7 | Other Purchased Materials and Services |
| 5.1.1.2.2.3 | Closing Inventory of Goods in Process |
| 5.1.1.2.3 | Closing Inventory of Finished Goods Manufactured |
| 5.1.1.2.3.1 | Closing Inventory of Merchandise Purchased for Resale |
| 5.1.1.2.3.2 | Closing Inventory of Finished Goods, Produced |
| 5.1.2 | Operating Expenses Not Included in Cost of Goods Sold |
| 5.1.2.1 | Depreciation, Depletion and Amortization Expenses |
| 5.1.2.1.1 | Depreciation of Tangible Assets |
| 5.1.2.1.1.1 | Buildings |
| 5.1.2.1.1.2 | Leasehold Improvements |
| 5.1.2.1.1.3 | Engineering Structures |
| 5.1.2.1.1.4 | Machinery and Equipment |
| 5.1.2.1.1.5 | Assets under Capital Leases |
| 5.1.2.1.2 | Depletion Charges on Natural Resources |
| 5.1.2.1.3 | Amortization of Deferred Charges and Intangible Assets |
| 5.1.2.1.3.1 | Amortization of Deferred Charges |
| 5.1.2.1.3.1.1 | Deferred Exploration and Development |
| 5.1.2.1.3.1.2 | Tooling and Special Tooling Charges |
| 5.1.2.1.3.1.3 | Pre-production and Start-Up Costs |
| 5.1.2.1.3.1.4 | Research and Development Costs |
| 5.1.2.1.3.1.5 | Financing Costs |
| 5.1.2.1.3.1.6 | Policy Acquisition Expenses |
| 5.1.2.1.3.1.7 | Other Deferred Charges |
| 5.1.2.1.3.2 | Amortization of Other Intangible Assets |
| 5.1.2.1.3.2.1 | Goodwill and Excess Purchase Price |
| 5.1.2.1.3.2.2 | Trademarks, Patents and Copyrights |
| 5.1.2.1.3.2.3 | Other Intangible Assets |
| 5.1.2.2 | Exploration and Development Expenses |
| 5.1.2.2.1 | Mine-Site Exploration and Development Expenditures |
| 5.1.2.2.1.1 | Mining and Petroleum |
| 5.1.2.2.1.2 | Other |
| 5.1.2.2.2 | General Exploration Expenditures |
| 5.1.2.2.3 | Land and Lease Acquisition and Retention Expenditures |
| 5.1.2.2.4 | Exploration and Development Drilling Expenditures |
| 5.1.2.2.5 | Geological and Geophysical Expenditures |
| 5.1.2.3 | Labour Expenses |
| 5.1.2.3.1 | Salaries, Wages and Commissions |
| 5.1.2.3.1.1 | Severance Pay and Lump Sum Payment to Employees |
| 5.1.2.3.1.2 | Salaries, Wages and Commissions |
| 5.1.2.3.1.2.1 | Commissions Paid to Real Estate Agents |
| 5.1.2.3.1.2.2 | Commissions Paid to others (e.g. employees) |
| 5.1.2.3.1.2.3 | Salaries & Wages |
| 5.1.2.3.2 | Employee Benefits |
| 5.1.2.3.2.1 | Employer's Contributions to Health & Insurance Plans, Employment Insurance, Pension Contributions, Workers' Compensation, Retiring Allowances or Lump Sum Payments to Employees Upon Termination or Retirement, etc. |
| 5.1.2.3.2.2 | Provincial Health and Education Payroll Taxes |
| 5.1.2.4 | Energy, Water and Telephone/Telecommunication Expenses |
| 5.1.2.4.1 | Energy Expenses |
| 5.1.2.4.1.1 | Electricity |
| 5.1.2.4.1.2 | Fuel & Other Heating |
| 5.1.2.4.1.2.1 | Gasoline |
| 5.1.2.4.1.2.2 | Oil |
| 5.1.2.4.1.2.3 | Diesel |
| 5.1.2.4.1.2.4 | Propane |
| 5.1.2.4.1.2.5 | Natural Gas |
| 5.1.2.4.1.2.6 | Coal |
| 5.1.2.4.1.2.7 | Other Curing Fuel and Heating |
| 5.1.2.4.1.3 | Other Energy Expenses |
| 5.1.2.4.2 | Water Expenses |
| 5.1.2.4.3 | Telephone and Telecommunication Expenses |
| 5.1.2.5 | Indirect Taxes, Licences & Permits |
| 5.1.2.5.1 | Indirect Taxes |
| 5.1.2.5.1.1 | Property Taxes |
| 5.1.2.5.1.2 | Provincial Capital Taxes |
| 5.1.2.5.1.3 | Business Taxes |
| 5.1.2.5.2 | Licences, Permits and Memberships |
| 5.1.2.6 | Sub-Contracts |
| 5.1.2.6.1 | Custom Work |
| 5.1.2.6.2 | Owner Operator |
| 5.1.2.7 | Purchased Materials, Supplies and Services |
| 5.1.2.7.1 | Office Expenses |
| 5.1.2.7.1.1 | Materials |
| 5.1.2.7.1.2 | Services |
| 5.1.2.7.2 | Goods Transportation, Courier, Warehousing and Storage Expenses |
| 5.1.2.7.2.1 | Materials |
| 5.1.2.7.2.2 | Services |
| 5.1.2.7.3 | Rental and Leasing Services Expenses |
| 5.1.2.7.4 | Maintenance and Repair Expenses |
| 5.1.2.7.4.1 | Materials |
| 5.1.2.7.4.2 | Services |
| 5.1.2.7.5 | Employment Agency and Personnel Supplier Services |
| 5.1.2.7.6 | Professional and Business Services |
| 5.1.2.7.7 | Financial Services Fees |
| 5.1.2.7.8 | Insurance Premiums, including services fees |
| 5.1.2.7.8.1 | Insurance Premiums |
| 5.1.2.7.8.2 | Insurance Services Fees |
| 5.1.2.7.9 | Advertising and Promotion Expenses |
| 5.1.2.7.9.1 | Materials |
| 5.1.2.7.9.2 | Services |
| 5.1.2.7.10 | Travel Expenses |
| 5.1.2.7.11 | Meals and Entertainment |
| 5.1.2.7.12 | Royalties and Franchise Fees |
| 5.1.2.7.13 | Other Purchased Materials and Services |
| 5.1.2.7.13.1 | Materials |
| 5.1.2.7.13.2 | Services |
| 5.1.2.8 | Interest Expense on Deposit Liabilities (Deposit Accepting Institutions) |
| 5.1.2.8.1 | Interest on Customer Canadian Currency Deposits |
| 5.1.2.8.1.1 | Demand and Notice Deposits |
| 5.1.2.8.1.1.1 | Deposits of Individuals |
| 5.1.2.8.1.1.2 | Deposits of UIB and Non-Profit Institutions |
| 5.1.2.8.1.1.3 | Deposits of Central Credit Unions |
| 5.1.2.8.1.1.4 | Deposits of Canadian Resident Corporations |
| 5.1.2.8.1.1.5 | Deposits of Non -Resident Corporations and Institutions |
| 5.1.2.8.1.1.6 | Deposits of Governments |
| 5.1.2.8.1.2 | Term Deposits |
| 5.1.2.8.1.2.1 | Deposits of Individuals |
| 5.1.2.8.1.2.2 | Deposits on UIB and Non -Profit Institutions |
| 5.1.2.8.1.2.3 | Deposits of Central Credit Unions |
| 5.1.2.8.1.2.4 | Deposits of Canadian Resident Corporations |
| 5.1.2.8.1.2.5 | Deposits of Non-Resident Corporations and Institutions |
| 5.1.2.8.1.2.6 | Deposits of Government |
| 5.1.2.8.1.2.6.1 | Finance and Other Short -Term Paper |
| 5.1.2.8.1.2.6.2 | Security Inventory Positions |
| 5.1.2.8.1.2.6.3 | Clients' Free Credit Balance Deposits |
| 5.1.2.8.2 | Interest on Customer Foreign Currency Deposits |
| 5.1.2.8.2.1 | Demand and Notice Deposits |
| 5.1.2.8.2.1.1 | Deposits of Individuals |
| 5.1.2.8.2.1.2 | Deposits of UIB and Non-Profit Institutions |
| 5.1.2.8.2.1.3 | Deposits of Canadian Resident Corporations |
| 5.1.2.8.2.1.4 | Deposits of Non-Resident Corporations and Institutions |
| 5.1.2.8.2.2 | Term Deposits |
| 5.1.2.8.2.2.1 | Deposits of Individuals |
| 5.1.2.8.2.2.2 | Deposits of UIB and Non-Profit Institutions |
| 5.1.2.8.2.2.3 | Deposits of Canadian Resident Corporations |
| 5.1.2.8.2.2.4 | Deposits of Non-Resident Corporations and Institutions |
| 5.1.2.8.2.2.5 | Deposits of Government |
| 5.1.2.8.2.2.5.1 | Finance and Other Short -Term Paper |
| 5.1.2.8.2.2.5.2 | Security Inventory Positions |
| 5.1.2.8.2.2.5.3 | Clients' Free Credit Balance Deposits |
| 5.1.2.9 | Insurance and Annuity Claims and Other Expenses of Insurers |
| 5.1.2.9.1 | Insurance and Annuity Claims Incurred |
| 5.1.2.9.1.1 | Insurance Claims Incurred by Insurers |
| 5.1.2.9.1.2 | Insurance Claims Incurred and Paid |
| 5.1.2.9.2 | Increase/Decrease for Unpaid Claims Reserves (book) |
| 5.1.2.9.3 | Annuity Claims Incurred by Insurers |
| 5.1.2.9.4 | Insurance Claims Incurred -accident and sickness |
| 5.1.2.9.5 | Normal Increase in Actuarial liabilities of Life Insurance Companies |
| 5.1.2.9.6 | Change in Additional Policy Reserves |
| 5.1.2.9.7 | Policyholder Dividends paid by Life Insurance Companies |
| 5.1.2.9.7.1 | Amounts Paid During the Period |
| 5.1.2.9.7.2 | Estimated Increase/Decrease in Provision |
| 5.1.2.9.8 | Insurance Commissions Expense |
| 5.1.2.9.9 | Other Underwriting Expense |
| 5.1.2.9.10 | Premium Taxes - underwriting |
| 5.1.2.9.11 | Other - Underwriting |
| 5.1.2.9.12 | Other Expenses |
| 5.1.2.9.13 | Counseling Fees - Insurers |
| 5.1.2.9.14 | Other Direct Fees - Insurers |
| 5.1.2.10 | All Other Operating Expenses |
| 5.1.2.10.1 | Intracompany expenses eliminated on consolidation, including internal transfers between other business units |
| 5.1.2.10.1.1 | Services Provided by Other Business Units |
| 5.1.2.10.1.1.1 | Amounts paid by other business units and to other contractors for work done on materials owned by this business unit |
| 5.1.2.10.1.1.2 | Head Office Service Charges and Management Fees |
| 5.1.2.10.1.2 | Materials Transferred from other Business Units |
| 5.1.2.10.2 | Loan Loss Provision (Lending and Leasing Institutions Only) |
| 5.1.2.10.3 | Bad Debt Expenses |
| 5.1.2.10.4 | Charitable and Political Donations |
| 5.1.2.10.5 | All Other |
| 5.2 | Non-Operating Expenses |
| 5.2.1 | Interest Expenses and Bank Charges |
| 5.2.1.1 | Interest Expenses on Short-Term Debt |
| 5.2.1.1.1 | Bank Loans |
| 5.2.1.1.2 | Commercial Paper |
| 5.2.1.1.3 | Other Debt, short-term |
| 5.2.1.2 | Interest Expenses on Long-Term Debt |
| 5.2.1.2.1 | Mortgage Loans |
| 5.2.1.2.2 | Bond, Debentures and Notes |
| 5.2.1.2.3 | Bank Loans, Long-Term |
| 5.2.1.2.4 | Other Debt, Long-Term |
| 5.2.1.2.4.1 | Interest on Promissory Notes |
| 5.2.1.2.4.2 | Interest on Subordinated Loans & Notes |
| 5.2.1.2.4.3 | Other Interest Expense |
| 5.2.1.3 | Bank Charges |
| 5.2.2 | Corporate Income Tax |
| 5.2.2.1 | Current Income Tax |
| 5.2.2.2 | Deferred Income Tax |
| 5.2.2.3 | Provincial Mining and Logging Taxes |
| 5.2.3 | All Other Non-Operating Expenses |
| 6 | Gains/Losses and Other Items |
| 6.1 | Gains/Losses on the Sale of Capital Assets |
| 6.1.1 | Capital Assets |
| 6.1.2 | Investments |
| 6.1.3 | Other Assets |
| 6.2 | Unrealized Gains/Losses (asset revaluations and write-offs) |
| 6.2.1 | Capital Assets |
| 6.2.2 | Investments |
| 6.2.3 | Other Assets |
| 6.3 | Gains/Losses on the Translation of Foreign Currency |
| 6.4 | Extraordinary Gains/Losses and Unusual Items |
| 6.4.1 | Extraordinary Gains/Losses (net) |
| 6.4.1.1 | Extraordinary Items - Gross |
| 6.4.1.2 | Income Tax on Extraordinary Items |
| 6.4.1.2.1 | Current |
| 6.4.1.2.2 | Deferred |
| 6.4.2 | Legal Settlement |
| 6.4.3 | Unusual Items |
| 6.5 | Minority Shareholders' Portion of Net Income/Loss of Consolidated Subsidiaries and Affiliates |
| 6.6 | Net Income/Loss of Unconsolidated Subsidiaries and Affiliates (Equity Method) |
| 6.6.1 | Equity in Net Income of Unconsolidated Subsidiaries and Affiliates |
| 6.6.1.1 | Equity in Net Income of Unconsolidated Canadian Subsidiaries and Affiliates |
| 6.6.1.2 | Equity in Net Income of Unconsolidated Foreign Subsidiaries and Affiliates |
| 6.6.2 | Equity in Net Income of Partnerships and Joint Ventures |
| 6.6.2.1 | Equity in Net Income of Canadian Partnerships and Joint Ventures |
| 6.6.2.2 | Equity in Net Income of Foreign Partnerships and Joint Ventures |
