Reporting entity
1. Indicate which type of corporation this report covers.
- A single corporation
- Part of a corporation
- A consolidated family of corporations
- Other (specify)
2. Is the reporting entity part of a Canadian consolidation?
- Yes
- No
3. Does this reporting entity have investments in partnerships or joint ventures?
- Yes
- No
4. Indicate the accounting standard used to complete this questionnaire.
- International Financial Reporting Standards (IFRS)
- Accounting Standards for Private Enterprises (ASPE)
- United States Generally Accepted Accounting Principles (U.S. GAAP)
- Other (specify)
5. Indicate the currency used to complete this survey.
- Canadian dollars
- U.S. dollars
6. What are the start and end dates of this enterprise's reporting period for the quarter ending:
- From: YYYY-MM-DD to YYYY-MM-DD
Assets
7. Report your assets
- Cash and deposits – Canadian currency
- Cash and deposits – foreign currency
- Accounts receivable
- Trade
- Other
- Allowance for credit losses on receivables
- Finance leases and lease contracts
- Inventory
- Real estate ─ residential
- Real estate ─ non-residential
- Other inventory
- Investments in and claims on parent, subsidiaries and affiliates ─ shares and equity
- In Canada
- Outside Canada
- Investments in and claims on parent, subsidiaries and affiliates ─ accumulated earnings
- In Canada
- Outside Canada
- Investments in and claims on parent, subsidiaries and affiliates ─ debt claims on affiliates
- In Canada
- Outside Canada
- Canadian investments in non-affiliates ─ debt securities issued by the Government of Canada
- Term-to-maturity of less than one year
- Term-to-maturity of one year or more
- Canadian investments in non-affiliates ─ debt securities issued by provincial and municipal governments
- Term-to-maturity of less than one year
- Term-to-maturity of one year or more
- Canadian investments in non-affiliates ─ debt securities issued by corporations, trusts or others
- Term-to-maturity of less than one year
- Term-to-maturity of one year or more
- Canadian investments in non-affiliates ─ corporate shares, fund or trust units and other equity
- Publicly traded
- Other equity
- Canadian investments in non-affiliates ─ other investments
- Foreign investments in non-affiliates ─ debt securities
- Term-to-maturity of less than one year
- Term-to-maturity of one year or more
- Foreign investments in non-affiliates ─ other investments
- Derivative assets
- Reverse repurchase agreements
- Mortgage loans to non-affiliates ─ secured by property in Canada
- Residential ─ to individuals and unincorporated businesses
- Residential ─ to corporations
- Residential ─ to others
- Non-residential ─ to individuals and unincorporated businesses
- Non-residential ─ to corporations
- Non-residential ─ to others
- Mortgage loans to non-affiliates ─ secured by property outside Canada
- Mortgage loans to non-affiliates ─ accumulated allowance for credit losses
- Home equity lines of credit
- Non-mortgage loans to non-affiliates
- To individuals and unincorporated businesses ─ credit cards
- To individuals and unincorporated businesses ─ lines of credit
- To individuals and unincorporated businesses ─ other loans
- To corporations
- To others
- Non-mortgage loans to non-affiliates ─ accumulated allowance for credit losses
- Fixed assets
- Depreciable assets and land
- Capitalized leases of lessee
- Investment properties
- Accumulated depletion
- Depletable assets
- Accumulated depletion
- Intangible assets
- Goodwill
- Other intangible assets
- Accumulated amortization
- Accrued pension asset
- Deferred income tax asset
- All other assets
- Specify all major items within other assets
- Other allowances for credit losses
- Other allowances for credit losses
Total assets
Liabilities and equity
8. Report your liabilities.
- Accounts payable
- Trade
- Other accounts payable
- Income taxes payable
- Amounts owing to affiliates
- In Canada
- Outside Canada
- Borrowing from non-affiliates ─ mortgage loans
- Residential
- Non-residential
- Borrowing from non-affiliates ─ non-mortgage loans and overdrafts
- From lenders in Canada ─ banks
- From lenders in Canada ─ credit unions
- From lenders in Canada ─ other lenders in Canada
- From lenders outside Canada
- Borrowing from non-affiliates ─ debt securities
- Term-to-maturity of less than one year
- Term-to-maturity of one year or more
- Borrowing from non-affiliates ─ other borrowings
- Equity securities classified as liabilities
- Derivative liabilities
- Obligations related to repurchase agreements
- Accrued pension liability
- Non-pension post retirement benefits
- Deferred income tax liability
- All other liabilities
Report liabilities not elsewhere specified.
Total liabilities
9. Report your equity.
- Share capital
- Preferred
- Common
- Unitholders' capital
- Contributed surplus
- Accumulated other comprehensive income
- Non-controlling interest
- Retained earnings
- Opening balance
- Net income (loss) for the current period
- Transfers from (to) share capital
- All other additions (deductions)
Specify all major items within other additions (deductions)
- Dividends declared
- Cash ─ preferred shares
- Cash ─ preferred shares
- Other dividends
- Income trust distributions
Closing balance
Total equity - Total liabilities and total equity
Closing balance
Income statement
10. What period does this income statement cover?
- From: YYYY-MM-DD to YYYY-MM-DD
11. Report your revenue.
- Sales of goods and services
- Rental revenue
- Commissions and fees
- Royalties and franchise fees
- Subsidies and grants
- Interest revenue from Canadian sources
- Debt securities
- Debt claims on affiliates
- Mortgages
- Other interest revenue
- Interest revenue from foreign sources
- Dividends
- From Canadian corporations
- From foreign corporations
- Gains and losses ─ fair value adjustments
- Realized
- Unrealized
- Gains and losses - foreign exchange
- Realized
- Unrealized
- All other revenues
- Specify all major items within other revenues
Total revenue
12. Report your expenses.
- Wages and salaries
- Employer portion of employee benefits
- Pension expense
- Current service cost
- Other pension expenses
- Stock options expense
- Indirect taxes
- Depreciation, depletion and amortization
- Depreciation
- Depletion
- Amortization ─ intangible assets
- Amortization ─ tooling and special tooling costs
- Amortization ─ other
- Software, research and development, and exploration and evaluation expenses
- Impairments
- Credit losses on receivables
- Write-downs and revaluation of inventory
- Other impairments
- Interest expense
- Debt securities
- Amounts owing to affiliates
- Mortgages
- Other interest expenses
- Dividends paid on equity securities classified as liabilities
- Credit losses on lease contracts and loans
- Purchased goods, materials and services
- Resource royalties expense
- Charitable donations
- All other expenses
Specify all major items within other expenses
Total expenses
Income
13. Report your income.
- Income (loss) before income taxes
- Current income tax expense
- Deferred income tax expense
- Income (loss) after income taxes
- Equity in unconsolidated affiliates
- Net income (loss)
- Attributable to non-controlling interest
- Attributable to equity shareholders
- Other comprehensive income
- Items that will not be reclassified to net earnings
- Items that may be reclassified subsequently to net earnings
- Reclassification of realized (gains) losses to net earnings
- Income taxes
- Comprehensive income
- Attributable to non-controlling interest
- Attributable to equity shareholders
Disclosure of selected accounts
14. Report other disclosures.
- Cost of goods and services sold
- Consolidation accounting elimination of sales
- Capital expenditures
- New buildings
- New machinery and new equipment
- Used buildings, used machinery and land
- Depletable assets
- Capitalized leases
- Capitalized expenses
- Tooling
- Software, research and development, and exploration and evaluation
- Equity method dividends
- Canadian dividends
- Foreign dividends
- Securitized assets ─ recognized
- Credit cards
- Mortgages
- Other assets
- Securitized assets ─ unrecognized
- Credit cards
- Mortgages
- Other assets
15. Allocate the changes to selected assets and liabilities.
- Investments in and claims on parent, subsidiaries and affiliates
- Initial balance
- Net (purchases-sales or issuances-repayments and other changes)
- Fair value adjustments and foreign exchange
- Other adjustments
Closing balance - Realized gains and losses
- Canadian and foreign investments in non-affiliates ─ debt securities
- Initial balance
- Net (purchases-sales or issuances-repayments and other changes)
- Fair value adjustments and foreign exchange
- Other adjustments
Closing balance - Realized gains and losses
- Canadian and foreign investments in non-affiliates ─ corporate shares, fund or trust units and other equity
- Initial balance
- Net (purchases-sales or issuances-repayments and other changes)
- Fair value adjustments and foreign exchange
- Other adjustments
Closing balance - Realized gains and losses
- Canadian and foreign investments in non-affiliates ─ other investments in non-affiliates
- Initial balance
- Net (purchases-sales or issuances-repayments and other changes)
- Fair value adjustments and foreign exchange
- Other adjustments
Closing balance - Realized gains and losses
- Mortgage loans to non-affiliates
- Initial balance
- Net (purchases-sales or issuances-repayments and other changes)
- Fair value adjustments and foreign exchange
- Other adjustments
Closing balance - Realized gains and losses
- Home Equity lines of credit
- Initial balance
- Net (purchases-sales or issuances-repayments and other changes)
- Fair value adjustments and foreign exchange
- Other adjustments
Closing balance - Realized gains and losses
- Non-mortgage loans to non-affiliates
- Initial balance
- Net (purchases-sales or issuances-repayments and other changes)
- Fair value adjustments and foreign exchange
- Other adjustments
Closing balance - Realized gains and losses
- Fixed assets ─ depreciable assets and land
- Initial balance
- Net (purchases-sales or issuances-repayments and other changes)
- Fair value adjustments and foreign exchange
- Other adjustments
Closing balance - Realized gains and losses
- Fixed assets ─ investment properties
- Initial balance
- Net (purchases-sales or issuances-repayments and other changes)
- Fair value adjustments and foreign exchange
- Other adjustments
Closing balance - Realized gains and losses
- Intangible assets
- Initial balance
- Net (purchases-sales or issuances-repayments and other changes)
- Fair value adjustments and foreign exchange
- Other adjustments
Closing balance - Realized gains and losses
- Other assets
- Initial balance
- Net (purchases-sales or issuances-repayments and other changes)
- Fair value adjustments and foreign exchange
- Other adjustments
Closing balance - Realized gains and losses
- Debt liability securities owing
- Initial balance
- Net (purchases-sales or issuances-repayments and other changes)
- Fair value adjustments and foreign exchange
- Other adjustments
Closing balance - Realized gains and losses
- Other liabilities
- Initial balance
- Net (purchases-sales or issuances-repayments and other changes)
- Fair value adjustments and foreign exchange
- Other adjustments
Closing balance - Realized gains and losses
- Derivatives (assets and liabilities)
- Initial balance
- Net (purchases-sales or issuances-repayments and other changes)
- Fair value adjustments and foreign exchange
- Other adjustments
Closing balance - Realized gains and losses