Share capital was serviced from the balance sheet profit (surplus of asset items over liability items) by decision of the general meeting of shareholders.

The figures you have calculated for “Total Assets” and “Total Liabilities and Equity” must be equal on the balance sheet.

Credits decrease the balance of assets and expense accounts and increase the balance of liability, revenue, and capital accounts.

Such deletions will have no impact on the budgetary appropriations or on the asset balances recorded in the accounts of Canada of the administering department.

Finally, sum the current and non-current subtotals and label this line “Total Assets.

Compute the totals for the current assets and for the non-current assets, and then add up the totals and label this amount "total assets.

Compute the totals for the current assets and for the non-current assets, and then add up the totals and label this amount "total assets.

Add up the current and non-current assets totals and label this amount “Total Assets.

Finally, sum the current and non-current subtotals and label this line “Total Assets.

Except for assets denominated in foreign currencies, all asset balances and transactions must be recorded in the accounts and disclosed in the financial statements at cost.