Notes to the personal balance sheet NOTE 1: Personal, professional and family situation NOTE 2: Accounting conventions Assets and liabilities are evaluated at estimated current value. NOTE 3: Bank accounts Financial institution Type of account Balance $ 1) 2) 3) Total: NOTE 4: Life insurance cash surrender Type of contract Cash surrender $ Comments 1) 2) Total: NOTE 5: Non-registered investments Liquid securities Savings bonds Issuer Series Interest rate Maturity Face value $ Accrued value $ 1) 2) Total: Term deposits or guaranteed investment certificates maturing in less than 1 year
1) 2) 3) Bonds Issuer Date of acquisition Cost of acquisition $ Interest rate Maturity Market value $ 1) 2) 3) Total: Stripped bonds Issuer Date of acquisition Cost of acquisition $ Rate of return Market value $ 1) 2) ; Total Note: Also indicate interest declared each year on income tax return. Redeemable preferred shares Description Date of acquisition ACB $ Rate of return Maturity Quantity Market value $ Total $ 1) 2) 3) Total: Fixed income mutual funds Description Date of acquisition ACB $ Rate of return Maturity Quantity Market $
1) 2) 3) Total: Other fixed income securities Total: Growth securities Common shares Description Date of acquisition ACB $ Annual dividend Quantity Market value $ Total $ 1) 2) 3) 4) Total: Perpetual preferred shares Description Date of acquisition ACB $ Rate of return Quantity Market $ Total $ 1) 2) 3) Total: Growth securities mutual funds
Description Date of acquisition MER ACB $ Number of units Market value $ Total $ 1) 2) 3) Total: Income trusts Description Date of acquisition ACB $ Annual distributions $ Quantity Market $ Total $ 1) 2) 3) Total: Note: The ACB should be adjusted downward each year to reflect capital distributions. growth securities Total: NOTE 6: Tax-free savings account (TFSA) LIQUID SECURITIES Savings bonds Issuer Series Interest rate Maturity Face $ Accrued value $ 1) 2) Total: Term deposits or guaranteed investment certificates maturing in less than 1 year
Financial institution Date of deposit Date of maturity Interest rate Accrued value $ 1) 2) 3) Total: Bonds Issuer Date of acquisition Cost of acquisition $ Interest rate Maturity Market value $ 1) 2) 3) Total: Stripped Issuer Date of acquisition Cost of acquisition $ Rate of return Market value $ 1) 2) Total: Redeemable preferred shares Description Date of acquisition ACB $ Rate of return Maturity Quantity Market value $ Total $ 1) 2) 3) Total: income mutual funds
Description Date of acquisition ACB $ Rate of return Maturity Quantity Market value $ 1) 2) 3) Total: Other fixed income securities Total: GROWTH SECURITIES Common shares Description Date of acquisition ACB $ Annual dividend Quantity Market value $ $ 1) 2) 3) 4) Perpetual preferred shares Description Date of acquisition ACB $ Rate of return Quantity Market value $ Total $ 1) 2) 3) 4) Total:
Growth securities mutual Description Date of acquisition MER ACB $ Number of units Market value $ Total $ 1) 2) 3) 4) Income trusts Description Date of acquisition ACB $ Annual distributions $ Quantity Market value $ Total $ 1) 2) 3) Total: growth securities Total TFSA: NOTE 7: Advances receivable NOTE 8: Principal residence
Description % ownership ACB $ Market value $ 1) 2) Total: Note: Identify the evaluation method. The company’s financial statements can be. NOTE 13: Rental property Description Address Date of acquisition ACB $ UCC $ Municipal evaluation $ Market value $ 1) Land portion n/a 2) Land portion n/a Total NOTE 14: Registered Retirement Savings Plan (RRSP), Deferred Profit-Sharing Plan (DPSP) or Registered Retirement Income Fund (RRIF) LIQUID SECURITIES Savings bonds Issuer Series Interest rate Maturity Face value $ Accrued value $ 1) 2) Total: Term deposits or guaranteed investment certificates maturing in less than 1 year Financial institution Date of deposit Date of maturity Interest rate Accrued value $ 1) 2)
3) Bonds maturing in less than 1 year Issuer Date of acquisition Cost of acquisition $ Interest rate Maturity Market value $ 1) 2) 3) Money market mutual fund Description Date of acquisition MER ACB $ Number of units Market value $ Total $ 1) 2) Other liquid securities Total: SECURITIES Term deposits or guaranteed investment certificates Financial institution Date of deposit Date of maturity Interest rate Accrued value $ 1) 2) 3) Total:
Issuer Date of acquisition Cost of acquisition $ Interest rate Maturity Market $ 1) 2) 3) Total: Stripped Issuer Date of acquisition Cost of acquisition $ Rate of return Market value $ 1) 2) Total: Redeemable preferred shares Description Date of acquisition ACB $ Rate of return Maturity Quantity Market value $ Total $ 1) 2) 3) Total: income mutual funds Description Date of acquisition ACB $ Rate of return Maturity Quantity Market value $ 1) 2) 3) Total: Other fixed income securities
Total: GROWTH SECURITIES Common shares Description Date of acquisition ACB $ Annual dividend Quantity Market value $ Total $ 1) 2) 3) 4) Total: Perpetual preferred shares Description Date of acquisition ACB $ Rate of return Quantity Market $ Total $ 1) 2) 3) 4) Total: Growth mutual funds Description Date of acquisition MER ACB $ Number of units Market value $ $ 1) 2) 3) 4) Total:
Income trusts Description Date of acquisition ACB $ Annual distributions $ Quantity Market value $ Total $ 1) 2) 3) Total: Other growth securities Total: RRSP or RRIF: NOTE 15: Registered Pension Plan Defined benefits Participant Contribution rate Pension accumulation rate Earnings subject to contributions $ Current value $ features 1) 2) Other relevant information: Defined contribution Participant Contribution rate Employer contribution rate Earnings subject to contributions $ Market value $ Other features 1) Investment characteristics:
2) Total: Redeemable preferred shares Description Date of acquisition ACB $ Rate of return Maturity Quantity Market value $ Total $ 1) 2) 3) Total: Fixed income mutual funds Description Date of acquisition ACB $ Rate of return Maturity Quantity Market value $ 1) 2) 3) Total: Other fixed income securities GROWTH SECURITIES Common shares Description Date of acquisition ACB $ Annual dividend Quantity Market value $ Total $ 1) 2)
3) 4) Total ; Growth mutual Description Date of acquisition MER ACB $ Number of units Market value $ Total $ 1) 2) 3) 4) Total: Income trusts Description Date of acquisition ACB $ Annual distributions $ Quantity Market value $ Total $ 1) 2) 3) Total: Other growth securities Total LIRA or LIF: NOTE 17: Registered Education Savings Plan or Registered Disability Savings Plan
Description Date of loan Date of maturity Payments $ Interest rate Original amount $ Balance $ 1) 2) 3) 4) 5) Total: NOTE 21: Mortgage Lender Description Date of loan Date of maturity Payments $ Amortization Frequency Interest rate Original amount $ Balance $ 1) 2) 3) 4) Total NOTE 22: Future income taxes Client 1 Asset FMV $ Estimated tax rate Future income tax $ Client 2 Asset FMV $ Estimated tax rate Future income tax $ NOTE 23: Distribution of assets for long-term investments
Issuer Underwriting year Type of contract Owner Adherent Insured Beneficiary $ Annual premium $ Cash surrender value $ Adjusted cost base $ Capitalization fund Death benefit Payer Comments: Disability insurance Salary insurance) Issuer Premium $ Waiting period Monthly income $ Taxation of benefits Duration of benefits % indexation Profession protected for Comments: Income loss Issuer Underwriting year Premium $ Waiting period Monthly income $ Duration of benefits % indexation Profession protected for (years) Comments:
Description Income (loss) $ Capital gain (loss) $ Total: ×50% = Taxable income Tax rate: Income taxes: Charitable donations: × rates applicable to the donation Tax credit for charitable donations: Income taxes payable on death: b) of the client 2 Description Income (loss) $ Capital gain (loss) $ Total: ×50% = Taxable income Tax rate: Income taxes: Charitable donations: × rates applicable to the donation Tax credit for charitable donations: