4.2 Financial reporting accounts: Equity / deficit—Summary for 2022 to 2023

The financial reporting accounts used for government-wide reporting purposes are included in this section. Financial reporting accounts identify the relevant asset, liability, equity, revenue and expense accounts required for financial reporting (maintaining accounts in a general ledger) and for preparing financial statements.

4.2 Financial reporting accounts: Equity / deficit—Detailed for 2022 to 2023

3
Equity/Deficit
31
Accumulated Deficit, Including Restricted Net Asset
312
Restricted Net Asset Accounts Note 26
3121
Major Consolidated Specific Purpose Accounts
31211
Employment Insurance Account
31213
Crop Re-Insurance Fund
31214
Agricultural Commodities Stabilization Accounts
31215
Employment Insurance Operating Account
3122
Insurance and Endowment Accounts
31221
Oil Pollution Fund
31222
Other Insurance Accounts
31224
Endowment Accounts
3123
Other Consolidated Specified Purpose Accounts
31231
Environmental Research Funds
31233
Canadian Commercial Bank and Northland Bank
31234
Seized Property Proceeds Account
31235
Earmarked Fees and Levies
31236
New Parks and Historic Sites Account
31239
Other Consolidated Specified Purpose Accounts
313
Equity of Crown Corporations
3131
Investment by Government of Canada in Enterprise Crown Corporations
31310
Details as required
3132
Accumulated Deficit or Earned Surplus of Consolidated Crown Corporations and Other Entities
31320
Details as required
314
Other Comprehensive Income
3141
Other Comprehensive Income
31411
Gain or loss on an available - for - sale financial assets
31412
Gain or loss on hedges of unrealized foreign currency translation loss and gains
31413
Actuarial gains or losses of pensions and other employee future benefits
315
Remeasurement Gains and Losses
3151
Remeasurement Gains and Losses
31511
Foreign Currency Forward Contracts
31512
Cross Currency Swaps
31513
Bank of Canada Indemnity Agreements
31514
Other derivatives
31515
Portfolio investments
31516
Financial instruments designated at fair value
32
Departmental Net Asset (Liabilities)
32D
Departmental net asset (liabilities)
32DD
Departmental net asset (liabilities)
32DDD
Departmental net asset (liabilities) Note 44
35
Organization Transfer Out/In Offset Account
35D
Organization transfer out/in offset account
35DD
Organization transfer out/in offset account
35DDD
Organization transfer out/in offset account Note 42 Note 44
36
Retroactive Adjustment
36D
Retroactive adjustment
36DD
Retroactive adjustment
36DDD
Retroactive adjustment Note 42 Note 44
37
Capital Assets Transfer Out/In Offset Account
37D
Capital assets transfer out/in offset account
37DD
Capital assets transfer out/in offset account
37DDD
Capital assets transfer out/in offset account Note 42 Note 48
38
Accounts Receivable-Transition Payment Transfer Out/In Offset Account
38D
Accounts receivable—Transition payment transfer out/in offset account
38DD
Accounts receivable—Transition payment transfer out/in offset account
38DDD
Accounts receivable - Transition payment transfer out/in offset account Note 42 Note 48
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