Quarterly Survey of Financial Statements (IC)

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

  1. Cash and deposits – Canadian currency
  2. Cash and deposits – foreign currency
  3. Accounts receivable
    1. Trade
    2. Other
  4. Allowance for credit losses on receivables
  5. Finance leases and lease contracts
  6. Inventory
    1. Real estate ─ residential
    2. Real estate ─ non-residential
    3. Other inventory
  7. Investments in and claims on parent, subsidiaries and affiliates ─ shares and equity
    1. In Canada
    2. Outside Canada
  8. Investments in and claims on parent, subsidiaries and affiliates ─ accumulated earnings
    1. In Canada
    2. Outside Canada
  9. Investments in and claims on parent, subsidiaries and affiliates ─ debt claims on affiliates
    1. In Canada
    2. Outside Canada
  10. Canadian investments in non-affiliates ─ debt securities issued by the Government of Canada
    1. Term-to-maturity of less than one year
    2. Term-to-maturity of one year or more
  11. Canadian investments in non-affiliates ─ debt securities issued by provincial and municipal governments
    1. Term-to-maturity of less than one year
    2. Term-to-maturity of one year or more
  12. Canadian investments in non-affiliates ─ debt securities issued by corporations, trusts or others
    1. Term-to-maturity of less than one year
    2. Term-to-maturity of one year or more
  13. Canadian investments in non-affiliates ─ corporate shares, fund or trust units and other equity
    1. Publicly traded
    2. Other equity
  14. Canadian investments in non-affiliates ─ other investments
  15. Foreign investments in non-affiliates ─ debt securities
    1. Term-to-maturity of less than one year
    2. Term-to-maturity of one year or more
  16. Foreign investments in non-affiliates ─ other investments
  17. Derivative assets
  18. Reverse repurchase agreements
  19. Mortgage loans to non-affiliates ─ secured by property in Canada
    1. Residential ─ to individuals and unincorporated businesses
    2. Residential ─ to corporations
    3. Residential ─ to others
    4. Non-residential ─ to individuals and unincorporated businesses
    5. Non-residential ─ to corporations
    6. Non-residential ─ to others
  20. Mortgage loans to non-affiliates ─ secured by property outside Canada
  21. Mortgage loans to non-affiliates ─ accumulated allowance for credit losses
  22. Home equity lines of credit
  23. Non-mortgage loans to non-affiliates
    1. To individuals and unincorporated businesses ─ credit cards
    2. To individuals and unincorporated businesses ─ lines of credit
    3. To individuals and unincorporated businesses ─ other loans
    4. To corporations
    5. To others
  24. Non-mortgage loans to non-affiliates ─ accumulated allowance for credit losses
  25. Fixed assets
    1. Depreciable assets and land
    2. Capitalized leases of lessee
    3. Investment properties
    4. Accumulated depletion
    5. Depletable assets
    6. Accumulated depletion
  26. Intangible assets
    1. Goodwill
    2. Other intangible assets
    3. Accumulated amortization
  27. Accrued pension asset
  28. Deferred income tax asset
  29. All other assets
    1. Specify all major items within other assets
  30. Other allowances for credit losses
    1. Other allowances for credit losses

Total assets

Liabilities and equity

8. Report your liabilities.

  1. Accounts payable
    1. Trade
    2. Other accounts payable
  2. Income taxes payable
  3. Amounts owing to affiliates
    1. In Canada
    2. Outside Canada
  4. Borrowing from non-affiliates ─ mortgage loans
    1. Residential
    2. Non-residential
  5. Borrowing from non-affiliates ─ non-mortgage loans and overdrafts
    1. From lenders in Canada ─ banks
    2. From lenders in Canada ─ credit unions
    3. From lenders in Canada ─ other lenders in Canada
    4. From lenders outside Canada
  6. Borrowing from non-affiliates ─ debt securities
    1. Term-to-maturity of less than one year
    2. Term-to-maturity of one year or more
  7. Borrowing from non-affiliates ─ other borrowings
  8. Equity securities classified as liabilities
  9. Derivative liabilities
  10. Obligations related to repurchase agreements
  11. Accrued pension liability
  12. Non-pension post retirement benefits
  13. Deferred income tax liability
  14. All other liabilities
    Report liabilities not elsewhere specified.

Total liabilities

9. Report your equity.

  1. Share capital
    1. Preferred
    2. Common
  2. Unitholders' capital
  3. Contributed surplus
  4. Accumulated other comprehensive income
  5. Non-controlling interest
  6. Retained earnings
    1. Opening balance
    2. Net income (loss) for the current period
    3. Transfers from (to) share capital
    4. All other additions (deductions)
      Specify all major items within other additions (deductions)
  7. Dividends declared
    1. Cash ─ preferred shares
    2. Cash ─ preferred shares
    3. Other dividends
  8. Income trust distributions
    Closing balance
    Total equity
  9. 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.

  1. Sales of goods and services
  2. Rental revenue
  3. Commissions and fees
  4. Royalties and franchise fees
  5. Subsidies and grants
  6. Interest revenue from Canadian sources
    1. Debt securities
    2. Debt claims on affiliates
    3. Mortgages
    4. Other interest revenue
  7. Interest revenue from foreign sources
  8. Dividends
    1. From Canadian corporations
    2. From foreign corporations
  9. Gains and losses ─ fair value adjustments
    1. Realized
    2. Unrealized
  10. Gains and losses - foreign exchange
    1. Realized
    2. Unrealized
  11. All other revenues
    • Specify all major items within other revenues

Total revenue

12. Report your expenses.

  1. Wages and salaries
  2. Employer portion of employee benefits
  3. Pension expense
    1. Current service cost
    2. Other pension expenses
  4. Stock options expense
  5. Indirect taxes
  6. Depreciation, depletion and amortization
    1. Depreciation
    2. Depletion
    3. Amortization ─ intangible assets
    4. Amortization ─ tooling and special tooling costs
    5. Amortization ─ other
  7. Software, research and development, and exploration and evaluation expenses
  8. Impairments
    1. Credit losses on receivables
    2. Write-downs and revaluation of inventory
    3. Other impairments
  9. Interest expense
    1. Debt securities
    2. Amounts owing to affiliates
    3. Mortgages
    4. Other interest expenses
  10. Dividends paid on equity securities classified as liabilities
  11. Credit losses on lease contracts and loans
  12. Purchased goods, materials and services
  13. Resource royalties expense
  14. Charitable donations
  15. All other expenses
    Specify all major items within other expenses

Total expenses

Income

13. Report your income.

  1. Income (loss) before income taxes
  2. Current income tax expense
  3. Deferred income tax expense
  4. Income (loss) after income taxes
  5. Equity in unconsolidated affiliates
  6. Net income (loss)
    1. Attributable to non-controlling interest
    2. Attributable to equity shareholders
  7. Other comprehensive income
    1. Items that will not be reclassified to net earnings
    2. Items that may be reclassified subsequently to net earnings
    3. Reclassification of realized (gains) losses to net earnings
    4. Income taxes
  8. Comprehensive income
    1. Attributable to non-controlling interest
    2. Attributable to equity shareholders

Disclosure of selected accounts

14. Report other disclosures.

  1. Cost of goods and services sold
  2. Consolidation accounting elimination of sales
  3. Capital expenditures
    1. New buildings
    2. New machinery and new equipment
    3. Used buildings, used machinery and land
    4. Depletable assets
    5. Capitalized leases
  4. Capitalized expenses
    1. Tooling
    2. Software, research and development, and exploration and evaluation
  5. Equity method dividends
    1. Canadian dividends
    2. Foreign dividends
  6. Securitized assets ─ recognized
    1. Credit cards
    2. Mortgages
    3. Other assets
  7. Securitized assets ─ unrecognized
    1. Credit cards
    2. Mortgages
    3. Other assets

15. Allocate the changes to selected assets and liabilities.

  1. Investments in and claims on parent, subsidiaries and affiliates
    1. Initial balance
    2. Net (purchases-sales or issuances-repayments and other changes)
    3. Fair value adjustments and foreign exchange
    4. Other adjustments
      Closing balance
    5. Realized gains and losses
  2. Canadian and foreign investments in non-affiliates ─ debt securities
    1. Initial balance
    2. Net (purchases-sales or issuances-repayments and other changes)
    3. Fair value adjustments and foreign exchange
    4. Other adjustments
      Closing balance
    5. Realized gains and losses
  3. Canadian and foreign investments in non-affiliates ─ corporate shares, fund or trust units and other equity
    1. Initial balance
    2. Net (purchases-sales or issuances-repayments and other changes)
    3. Fair value adjustments and foreign exchange
    4. Other adjustments
      Closing balance
    5. Realized gains and losses
  4. Canadian and foreign investments in non-affiliates ─ other investments in non-affiliates
    1. Initial balance
    2. Net (purchases-sales or issuances-repayments and other changes)
    3. Fair value adjustments and foreign exchange
    4. Other adjustments
      Closing balance
    5. Realized gains and losses
  5. Mortgage loans to non-affiliates
    1. Initial balance
    2. Net (purchases-sales or issuances-repayments and other changes)
    3. Fair value adjustments and foreign exchange
    4. Other adjustments
      Closing balance
    5. Realized gains and losses
  6. Home Equity lines of credit
    1. Initial balance
    2. Net (purchases-sales or issuances-repayments and other changes)
    3. Fair value adjustments and foreign exchange
    4. Other adjustments
      Closing balance
    5. Realized gains and losses
  7. Non-mortgage loans to non-affiliates
    1. Initial balance
    2. Net (purchases-sales or issuances-repayments and other changes)
    3. Fair value adjustments and foreign exchange
    4. Other adjustments
      Closing balance
    5. Realized gains and losses
  8. Fixed assets ─ depreciable assets and land
    1. Initial balance
    2. Net (purchases-sales or issuances-repayments and other changes)
    3. Fair value adjustments and foreign exchange
    4. Other adjustments
      Closing balance
    5. Realized gains and losses
  9. Fixed assets ─ investment properties
    1. Initial balance
    2. Net (purchases-sales or issuances-repayments and other changes)
    3. Fair value adjustments and foreign exchange
    4. Other adjustments
      Closing balance
    5. Realized gains and losses
  10. Intangible assets
    1. Initial balance
    2. Net (purchases-sales or issuances-repayments and other changes)
    3. Fair value adjustments and foreign exchange
    4. Other adjustments
      Closing balance
    5. Realized gains and losses
  11. Other assets
    1. Initial balance
    2. Net (purchases-sales or issuances-repayments and other changes)
    3. Fair value adjustments and foreign exchange
    4. Other adjustments
      Closing balance
    5. Realized gains and losses
  12. Debt liability securities owing
    1. Initial balance
    2. Net (purchases-sales or issuances-repayments and other changes)
    3. Fair value adjustments and foreign exchange
    4. Other adjustments
      Closing balance
    5. Realized gains and losses
  13. Other liabilities
    1. Initial balance
    2. Net (purchases-sales or issuances-repayments and other changes)
    3. Fair value adjustments and foreign exchange
    4. Other adjustments
      Closing balance
    5. Realized gains and losses
  14. Derivatives (assets and liabilities)
    1. Initial balance
    2. Net (purchases-sales or issuances-repayments and other changes)
    3. Fair value adjustments and foreign exchange
    4. Other adjustments
      Closing balance
    5. Realized gains and losses
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