4.2 Financial reporting accounts—Equity / deficit—Summary for 2016-2017

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 2016-2017

3

Equity/Deficit

  31

Accumulated Deficit, Including Restricted Net Asset

    311

Accumulated Deficit Unrestricted

      3111

Accumulated Deficit

        31111

Opening Balance, April 1, 2001

        31112

Accounting Policy Adjustments to Prior Years

    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

  32

Departmental Net Asset (Liabilities)

    32DDD

Departmental Net Asset (Liabilities) ^{Note 46}

  35

Organization Transfer Out/In Offset Account

    35DDD

Organization Transfer Out/In Offset Account ^{Note 42 Note 43 Note 46}

  36

Retroactive Adjustment

    36DDD

Retroactive Adjustment ^{Note 42 Note 43 Note 45 Note 46}

  37

Capital Assets Transfer Out/In Offset Account

    37DDD

Capital Assets Transfer Out/In Offset Account ^{Note 42 Note 43 Note 50}

  38

Accounts Receivable—Transition Payment Transfer Out/In Offset Account

    38DDD

Accounts Receivable—Transition Payment Transfer Out/In Offset Account ^{Note 42}