Shareholders' Equity
In OSFI.MCT-IFRS:
Under Shareholders' Equity: (include everything except Preferred Shares on Line 520)
Line 510: Common Shares
Line 530: Contributed Surplus
Line 540: Other Capital
Line 550: Retained Earnings
Line 560: Nuclear and Other Reserves
Line 570: AOCI
In CCIR.Instructions:
identify the components of SHE (Shareholders' Equity) from page 20.11. [Hint: CP-CORNA]
Common shares
Preferred shares
–
Contributed surplus
Other capital
Retained earnings
Nuclear reserves
AOCI (Accumulated Other Comprehensive Income)
so whether preferred shares are included in the shareholder's equity or not?
Comments
they are considered part of shareholder's equity for the Balance sheet but not for the MCT