4.2 Financial reporting accounts: Equity / deficit—Summary for the fiscal year ending March 31, 2025

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 the fiscal year ending March 31, 2025

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}