Cash & Deposits Cash Deposits In Canadian Banks And Institutions - Canadian Currency Deposits In Canadian Banks And Institutions - Foreign Currency Deposits In Foreign Banks - Canadian Currency Deposits In Foreign Banks - Foreign Currency Credit Union Central Deposits Other Cash Like Instruments - Gold Bullion, Silver Bullion Accounts Receivable Allowance For Doubtfull Accounts Receivable Trade Accounts Receivable Allowance For Doubtfull Trade Accounts Receivable Trade Accounts Receivable Related Parties Allowance For Doubtfull Trade Accounts Receivable Related Parties Taxes Receivable Intrest Receivable Holdbacks Receivable Leases Receivable Allowance For Doubtfull Leases Receivable Accounts Receivable Employees Allowance For Doubtfull Accounts Receivable Employees Accounts Receivable From Members Of NPO Inventories Inventory Of Goods For Sale/Finished Goods Inventory Of Parts And Supplies Inventory Properties Inventory of Aggregates Work In Progress Raw Materials Inventory of Securities Short Term Investments Canadian Term Deposits Canadian Shares Canadian Bonds Canadian Treasury Bills Securities Purchased Under Resale Agreement Other Short Term Canadian Investments Short Term Foreign Investments Loans & Notes Receivable Demand Loans Receivable Other Loans Receivable Notes Receivable Mortgages Receivable Due From Shareholder(s)/Director(s) Due From Individual Shareholder(s) Due From Corporate Shareholder(s) Due From Director(s) Investment In Joint Venture(s)/Partnership(s) Due From Joint Venture(s)/Partnership(s) Due From/Investment In Related Parties Demand Notes From Related Parties Interest Receivable From Related Parties Loans/Advances Due From Related Parties Customer\'s Liability under Acceptances Other Current Assets Deferred Income Taxes Accrued Investment Income Taxes Recoverable/Refundable Prepaid Expenses Drilling Advances Security Deposits Total Current Assets Land Land Improvement Accumulated Amortization Of Land & Land Improvement Depletable Assets Accumulated Amortization Of Depletable Assets Petroleum & Natural Gas Properties Accumulated Amortization Of Petroleum & Natural Gas Properties Mining Properties Accumulated Amortization Of Mining Properties Deferred Exporation & Development charges Accumulated Amortization Of Petroleum & Deferred Exporation & Development charges Quarries Accumulated Amortization Of Quarries Gravel Pits Accumulated Amortization Of Gravel Pits Timber Limits Accumulated Amortization Of Timber Limits Buildings Accumulated Amortization Of Buildings Manufacturing And Processing Plant Accumulated Amortization Of Manufacturing and Processing Plant Buildings Under Construction Machinery, Equipment, furniture & fixtures Accumulated Amortization Of Machinery, Equipment, furniture & fixtures Motor Vehicles Accumulated Amortization Of Motor Vehicles Tools and Dies Accumulated Amortization Of Tools and Dies Construction & Excavating Equipment Accumulated Amortization Of Construction & Excavating Equipment Forestry & Logging Equipment Accumulated Amortization Of Forestry & Logging Equipment Fishing Gear & Nets Accumulated Amortization Of Fishing Gear & Nets Mining Equipment Accumulated Amortization Of Mining Equipment Oil & Gas Systems Accumulated Amortization Of Oil & Gas Systems Production Equipment for resource industries Accumulated Amortization Of Production Equipment for resource industries Production Equipment for other industries Accumulated Amortization Of Production Equipment for other industries Exploration Equipment Accumulated Amortization Of Exploration Equipment Shipping Equipment Accumulated Amortization Of Shipping Equipment Ships & Boats Accumulated Amortization Of Ships & Boats Aircraft Accumulated Amortization Of Aircraft Signs Accumulated Amortization Of Signs Small Tools Accumulated Amortization Of Small Tools Radio & Communication Equipment Accumulated Amortization Of Radio & Communication Equipment Computer Equipment/Software Accumulated Amortization Of Computer Equipment/software Musical Instruments Accumulated Amortization Of Musical Instruments Satellites Accumulated Amortization Of Satellites Earth Stations Accumulated Amortization Of Earth Stations Machinery & Equipment Under Construction Transportation Equipment Accumulated Amortization Of Transportation Equipment Other Machinery & Equipment Accumulated Amortization Of Other Machinery & Equipment Furniture & Fixtures Accumulated Amortization Of Furniture & Fixtures Other Tangible Capital Assets Accumulated Amortization Of Other Tangible Capital Assets Logging Roads Accumulated Amortization Of Logging Roads Asphalt & Parking Areas Accumulated Amortization Of Asphalt & Parking Areas Wharves, Docks & Marinas Accumulated Amortization Of Wharves, Docks & Marinas Fences Accumulated Amortization Of Fences Capital Leases - Buildings Accumulated Amortization Of Capital Leases - Buildings Capital Leases - Equipment Accumulated Amortization Of Capital Leases - Equipment Capital Leases - Vehicles Accumulated Amortization Of Capital Leases - Vehicles Capital Leases - Other Accumulated Amortization Of Capital Leases - Other Leasehold Improvements Accumulated Amortization Of Leasehold Improvements Other Capital Assets Under Construction Campsites Accumulated Amortization Of Campsites Total Tangible Capital Assets Total Accumulated Amortization Of Tangible Capital Assets Intangible Assets Accumulated Amortization Of Intangible Assets Goodwill Accumulated Amortization Of Goodwill Quota Accumulated Amortization Of Quota Licences Accumulated Amortization Of Licences Incorporation Costs Accumulated Amortization Of Incorporation Costs Trademarks & Patents Accumulated Amortization Of Trademarks & Patents Customer Lists Accumulated Amortization Of Customer Lists Rights Accumulated Amortization Of Rights Research & Development Accumulated Amortization Of Research & Development Resource Rights Accumulated Amortization Of Resource Rights Timber Rights Accumulated Amortization Of Timber Rights Mining Rights Accumulated Amortization Of Mining Rights Oil & Gas Rights Accumulated Amortization Of Oil & Gas Rights Total Intangible Capital Assets Total Accumulated Amortization Of Intangible Capital Assets Due From Shareholder(s)/Director(s) Due From Individual Shareholder(s) Due From Corporate Shareholder(s) Due From Director(s) Due from Members Investment In Joint Venture(s)/Partnership(s) Due From Joint Venture(s)/Partnership(s) Due From/Investment In Related Parties Due From/Investment In Canadian Related Parties Shares In Canadian Related Corporations Loans/Advances To Canadian Related Corporations Investment In Canadian Related Corporations At Cost Investment In Canadian Related Corporations At Equity Due From/Investment In Foreign Related Parties Shares In Foreign Related Corporations Loans/Advances To Foreign Related Corporations Investment In Foreign Related Corporations At Cost Investment In Foreign Related Corporations At Equity Investment In Co-Tenancy Long Term Investments Foreign Shares Other Type Of Foreign Investments Canadian Shares Government Of Canada Debt Canadian Provinvial & Municipal Government Debt Canadian Corporate Bonds & Debentures Debt Securities Equity Securities Securities Purchased Under Resale Agreements Central Credit Union Shares Other Long Term Canadian Investments Long Term Loans Mortgages Personal & Credit Card Loans Business & Government Loans Line Of Credit Other Long Term Assets Deferred Income Taxes / Tax Reserves Deferred Pension Charges Deferred Unrealized Exchange Losses Other Deferred Items/Charges Accumulated Amortization Of Deferred Charges Reserve Fund Cash Surrender Value Of Life Insurance Total Long Term Assets Assets Held In Trust Total Assets Bank Overdraft Amounts Payable & Accrued Liabilities Accounts Payable Trade Accounts Payable To Related Parties Holdbacks Payable Wages Payable Management Fees Payable Bonuses Payable Employee Deductions Payable Withholding Taxes Payable Intrest Payable Taxes Payable Capital Taxes Payable Foreign Taxes Payable Federal Taxes Payable Provincial Taxes Payable GST Payable PST Payable Short Term Debt Loans From Canadian Banks Liability For Securities Sold Short Liability For Securities Sold Under Repurchase Agreements Gold & Silver Certificates Cheques & Other Items In Transit Lien Notes Deferred Income Due To Shareholder(s)/Director(s) Due To Individual Shareholder(s) Due To Corporate Shareholder(s) Due To Director(s) Due To Joint Venture(s)/Partnership(s) Due To Related Parties Demand Notes Due To Related Parties Interest Payable To Related Parties Advances Due To Related Parties Current Portion Of Long Term Liability Other Current Liabilities Deposits Received Dividends Payable Deferred Income Taxes Reserves For Guarantees, Warranties Or Indemnities General Reserves / Provisions Crew Shares Total Current Liabilities Long Term Debt Mortgages Farm Credit Corporation Loan Chartered Bank Loan Credit Union/Caisse Populaire Loan Provincial Government Loan Supply Company Loan Private Loan Central, Leagues And Federation Loans Line Of Credit Liability For Securities Sold Short Liability For Securities Sold Under Repurchase Agreements Lien Notes Bonds And Debentures Deferred Income Deferred Income Taxes Long Term Due To Shareholder(s)/Director(s) Long Term Due To Individual Shareholder(s) Long Term Due To Corporate Shareholder(s) Long Term Due To Director(s) Long Term Due To Joint Venture(s)/Partnership(s) Long Term Due To Related Parties Amounts Owing To Related Canadian Parties Amounts Owing To Related Foreign Parties Other Long Term Liabilities Long Term Obligations/Commitments/Leases Reserves For Guarantees, Warranties Or Indemnities Provision For Site Restoration Contributions To Qualifying Environmental Trust General Provisions / Reserves Preference Shares Restated Member Allocations Deferred Income From Incomplete Contracts Total Long Term Liabilities Subordinated Debt Amounts Held In Trust Total Liabilities Common Shares Preferred Shares Contributed & Other Surplus Contributed Surplus Appraisal Surplus General Reserve Head Office Account Retained Earnings/Deficit Total Shareholder Equity Total Liabilities & Shareholder Equity Retained Earnings/Deficit Start Net Income/Loss Dividend Declared Cash Dividend Patronage Dividend Prior Year Adjustments Other Items Affecting Retained Earnings Share Redemptions Special Reserves Currency Adjustments Unusual Revenue Items Interfund Transfers (NPO) Retained Earnings/Deficit End Trade Sales of Goods and Services Sales To Related Parties Interdivisional Sales Sales From Resource Properties Petroleum & Natural Gas Sales Petroleum & Natural Gas Sales To Related Parties Gas Marketing Processing Revenue Pipeline Revenue Seismic Sales Mining Revenue Coal Revenue Oil Sands Revenue Royalty Income Oil & Gas Partnership/Joint Venture Income/Loss Mining Partnership/Joint Venture Income/Loss Other Production Revenue Total Sales Of Goods And Services Investment Revenue Interest From Foreign Sources Interest From Canadian Bonds And Debentures Interest From Canadian Mortgage Loans Interest From Other Canadian Sources Dividend Income Dividend From Canadian Sources Interest From Foreign Sources Commission Revenue Commission Income On Real Estate Transactions Rental Revenue Real Estate Rental Revenue Vehicle Leasing Fishing Revenue Fish Products Other Marine Products Fishing Grants, Credits & Rebates Fishing Subsidies Compensation For Loss Of Fishing Income/Property Sharesman Income Realized Gains/Losses On Disposal Of Assets Realized Gains/Losses On Sale Of Investments Realized Gains/Losses On Sale Of Resource Properties NPO Amounts Received Membership Fees Assessments Gifts Gross Sales And Revenues From Organizational Activities Other Revenue Foreign Exchange Gains/Losses Income/Loss Of Subsidiaries/Affiliates Income/Loss Of Other Divisions Income/Loss Of Joint Ventures Income/Loss Of Partnerships RealizaTion Of Deferred Revenues Royalty Income Other Than Resource Alberta Royalty Tax Credits Management & Administration Fees Telecommunications Revenues Consulting Fees Subsidies & Grants Sale Of By-Products Deposit Services Credit Services Card Services Patronage Dividends Insurance Recoveries Expense Recoveries Bad Debt Recoveries Total Revenue Opening Inventory Opening Inventory - finished goods Opening Inventory - raw materials Opening Inventory - goods in process Opening Inventory - work in process Purchases / Cost of Materials Purchases Product A Purchases Product B Price Differences & Discounts On Purchases Direct Wages Benefits On Direct Wages Trades & Sub-contracts Production Costs Other Than Resource Resource Production Costs Pipeline Operations Drilling Site Restoration Costs Gross Overriding Royalty Freehold Royalties Other Producing Properties Rental Prospect & Geological Well Operating, Fuel & Equipment Well Abandonment & Dry Holes Other Lease Rentals Exploration Expenses, Aerial Surveys Development Expenses, stripping costs Crown Charges Crown royalties Crown lease rentals Freehold mineral tax Mining taxes Oil and Sand leases Saskatchewan resource surcharge Other Direct Costs Equipment Hire & Operation Log Yard Forestry costs Logging Road costs Stumpage costs Royalty costs Freight In & Customs Duty Inventory Write Down Direct cost amortization of tangible assets Direct cost amortization of natural resource assets Overhead expenses allocated to cost of sales Closing Inventory Closing Inventory - Finished Goods Closing Inventory - Raw Materials Closing Inventory - Goods In Process Closing Inventory - Work In Process Cost Of Sales Gross Profit/Loss Advertising & Promotion Advertising Donations Meals & Entertainment Promotion Amortization Of Intangible Assets Bad Debt Expense Loan Losses Provision for Loan Losses Employee Benefits Group Insurance Benefits Employers Portion Of Employee Benefits Contributions To Deferred Income Plans Amortization Of Natural Resource Assets Amortization Of Tangible Assets Insurance Life Insurance On Executives Interest & Bank Charges Interest On Short Term Debt Interest On Bonds And Debentures Interest On Mortgages Interest On Long Term Debt Bank Charges Credit Card Charges Collection & Credit costs Business Taxes, Licences & Memberships Memberships Business Taxes Franchise Fees Government Fees New Brunswick Tax On Large Corporations Nova Scotia Tax On Large Corporations Office Expenses Office Stationary And Supplies Office Utilities Data Processing Professional Fees Legal Fees Accounting Fees Consulting Fees Architect Fees Appraisal Fees Laboratory Fees Medical Fees Veterinary Fees Brokerage Fees Transfer Fees Management & Administration Fees Refining & Assay Registrar & Transfer Agent Fees Restructuring Costs Security & Exchange Commission Fees Training Expense Studio & Recording Rental Real Estate Rental Occupancy Costs Condominium Fees Equipment Rental Motor Vehicle Rental Moorage (Boat) Storage Quota Rental Repairs & Maintenance - Aircraft Repairs & Maintenance - Buildings Repairs & Maintenance - Vehicles Repairs & Maintenance - Boats Repairs & Maintenance - Machinery & Equipment Other Repairs & Maintenance - Janitor & Yard Machine Shop Expense Road Costs Security Garbage Removal Salaries & Wages Commissions Crew Share Bonuses Director\'s Fees Management Salaries Employee Salaries Sub-Contracts Supplies Small Tools Shop Expense Uniforms Laundry Food & Catering Fishing Gear Nets & Traps Salt, Bait & Ice Camp Supplies Computer Related Expenses Upgrade Internet Property Taxes Travel Expenses Meetings & Conventions Utilities Electricity Water Heat Fuel Costs Telephone & Communications Other Expenses Cash Over/Short Reimbursement Of Parent Company Expense Selling Expenses Shipping & Warehouse Expenses Delivery, Freight & Express Warranty Expenses Royalty Expenses - Resident Royalty Expenses - Non-Resident Dumping Charges Land Fill Fees Vehicle Expenses Research & Development Withholding Taxes General & Administrative Expenses Interdivisional Expenses Interfund Transfer (NPO) Total Operating Expenses Total Expenses Net Non-Farming Income Grains And Oilseeds Wheat Oats Barley Mixed Grains Corn Canola Flaxseed Soya Beans Wheat Board Payments Other Crop Revenues Fruit Potatoes Vegetables Tobacco Greenhouse & Nursery Products Forage Crops Livestock & Animal Products Revenue Cattle Swine Poultry Sheep & Lambs Pregnant Mare Urine (PMU) Milk & Cream - Excluding Dairy Subsidies Eggs For Consumption Hatching Eggs Aquaculture Horses - Breeding & Meat Other Commodities Maple Products Artificial Insemination (AI) Semen Production Embryo Production Program Payment Revenues Dairy Subsidies Crop Insurance NISA Payments Disaster Assistance Program Payments Rebates Rebates - Fuel Rebates - Interest Rebates - Property Taxes Resales, Rebates, GST For NISA Eligible Expenses Rebates, GST For NISA Non-Eligible Expenses Other Farm Revenues/Losses Custom Or Contract Work Wood Sales Horse Racing Insurance Proceeds Patronage Dividends Rental Income Interest Income Dividend Income Gains/Losses On Disposal Of Assets Gravel Trucking Resale Of Commodities Purchased Leases Machine Rentals Farming Partnership Income/Loss Farming Joint Venture Income/Loss Non-Farming Income Total Farm Revenue Crop Expenses Containers, Twine And Baling Wire Fertilizers And Lime Pesticides Seeds & Plants Insurance Premiums (Crop) NISA ACS Livestock Expenses Feed, Supplements, Straw & Bedding Livestock Purchases Veterinary Fees, Medicine & Breeding Fees Machinery Expenses Machinery Insurance Machinery Licences Machinery Repairs Machinery Fuel Machinery Lease General Farm Expenses Amortization Of Tangible Assets Advertising, Marketing Costs & Promotion Bad Debt Benefits Related To Employee Salaries Building Repairs & Maintenance Clearing, Levelling & Draining Land Crop Insurance, GRIP and Stabilization Premiums Custom Or Contract Work Electricity Fence Repairs & Maintenance Freight & Trucking Heating Fuel & Curing Fuel Insurance Program Overpayment Recapture Other Insurance Premiums Interest & Bank Charges Marketing Board Fees Membership/Subscription Fees Office Expenses Professional Fees Property Taxes Rent - Land & Buildings Rent - Machinery Other Rental Expenses Salaries & Wages Salaries & Wages Other Than Spouse Or Dependants Salaries & Wages Paid To Dependants Selling Costs Supplies Motor Vehicle Expenses Small Tools Soil Testing Storage/Drying Licences/Permits Telephone Quota Rental Gravel Purchases Of Commodities Resold Salaries & Wages Paid To Spouse Motor Vehicle Interest And Leasing Costs Prepared Feed Custom Feed Amortization Of Intangible Assets Amortization Of Milk Quota Travel Expenses Capital/Business Taxes Non-Farming Expenses Net Inventory Adjustment Total Farm Expenses Net Farm Income Net Income/Loss Before Taxes And Extraordinary Items Extraordinary Items Legal Settlements Unrealized Gains/Losses Unusual Items Current Income Taxes Deferred Income Tax Provision Net Income/Loss After Taxes And Extraordinary Items