Quarterly Survey of Financial Statements - Investment and Holding Management Companies (F2)
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Information
Purpose
Information collected as part of the Quarterly Financial Statistics for Enterprises program provides data used to measure the financial position and performance of incorporated businesses by industry aggregations. It also provides information on financial holdings and transactions in the Canadian System of Macroeconomic Accounts sector accounts.
Additional information
Instructions for completing and returning the questionnaire and the Corporate Structure can be found on the last page.
Authority
Confidential when completed - This survey is conducted under the authority of the Statistics Act, Revised Statutes of Canada, 1985,c. S-19.
Completion of this questionnaire is a legal requirement under the Statistics Act.
Confidentiality
Statistics Canada is prohibited by law from releasing information obtained from this survey which would identify a business without the previous written consent of that business. The data reported on this questionnaire will be treated in confidence, used for statistical purposes and published in aggregate form only. The confidentiality provisions of the Statistics Act are not affected by the Access to Information Act or any other legislation.
Reporting instructions
Please return completed copy within 30 days of quarter end. Si vous préférez ce questionnaire en français, veuillez cocher
FORMAT CHANGES
- Many cell names have been altered or shortened. For example, "Investments in and claims on parent, subsidiaries and affiliates" has been replaced with "Investments in affiliates." In such cases, as long as the SICA box number has not changed, the same definitions and reporting methods apply as before.
- All Supplementary questions have now been placed in the last section of the questionnaire, rather than at the end of each individual section.
Reporting Entity
Reporting Entity - Question identifier:1.
This report covers (please mark only one)
The term "reporting entity" referred to on the front page of the questionnaire means the business entity covered by the quarterly financial statements. It is important for Statistics Canada to know precisely what operations are covered in the report to ensure total and unduplicated survey coverage of all business activity in Canada.
1. Corporate structure
In most cases reporting entities fall into one of the following three categories:
a) a single corporation
b) part of a corporation (e.g. branch, division, head office)
c) a consolidated family of corporations
- Where a corporation does not have any ownership and control relationships with other corporations, the reporting entity is the single corporation.
- Families of Canadian corporations under common ownership and control should report a consolidated financial statement in the quarterly survey questionnaire.
- For the purposes of this report, the following should not be consolidated:
- Foreign subsidiaries and foreign branches of Canadian corporations covering foreign operations
- Foreign parents of subsidiaries operating in Canada to the extent that they do not have any of their own operations in Canada
- Where the family of corporations covers diverse and independent industry activities which are unrelated and are organized as separate business segments for which separate financial statements are prepared, each business or business segment is to report separately (each business must be capable of reporting separate financial statements including a complete balance sheet and income statement)
A Corporate Structure may be enclosed with the questionnaire listing all of the corporations believed to be consolidated in the reporting entity's financial statements. This document should be reviewed carefully, corrected if necessary, and returned with the completed questionnaire to Statistics Canada.
Subsidiaries and affiliates that are accounted for in the financial statements as a one-line consolidation or net investment, using the equity method, should be excluded from the list of corporations on the reporting entity Corporate Structure. If a Corporate Structure was not received and this reporting entity is part of a Canadian consolidation, please check the appropriate box and complete the questionnaire. You will be contacted so our Business Register can be updated.
- 1: a single corporation
- 2: part of a corporation (e.g. branch, division, head office)
- 3: a consolidated family of corporations
- 4: other (specify)
If you have received a Corporate Structure, please review the list of entities and make any necessary corrections. The Corporate Structure lists the Canadian entities expected to be consolidated in this report.
If you have not received a Corporate Structure and this entity
is part of a Canadian consolidation, please check here
Reporting Entity - Question identifier:2.
Does this reporting entity have investments in partnerships or joint ventures?
Reporting Entity - Question identifier:3.
Please indicate which accounting standards were used by the reporting entity to complete this questionnaire:
- (1): International Financial Reporting Standards (IFRS)
- (2): Accounting standards for Private enterprises
- (3): Other (specify)
Reporting Entity - Question identifier:4.
Please explain any significant events, changes in accounting or basis of reporting, that have impacted operations since the prior period.
Reporting Entity - Question identifier:5.
This report covers the period from: Day, month, year to Day, month, year
Certification
I certify that the information herein is complete and correct to the best of my knowledge.
- 1: Name of company official (please print)
- 2: Name and position of person to contact if different from above (please print)
- 3: Telephone number and Extension
- 4: Position of company official
- 5: E-mail address
- 6: Facsimile number
SECTION A - ASSETS
Balance sheet date: Day, month, year
SECTION A - ASSETS - Question identifier:1.
Cash and deposits
SECTION A - ASSETS - Question identifier:2.
Accounts receivable
SECTION A - ASSETS - Question identifier:3.
Allowance for doubtful accounts
SECTION A - ASSETS - Question identifier:4.
Investments in affiliates
- (a): shares and equity
- (1): in Canada
- (2): outside Canada
- (3): accumulated earnings
- (b): debt claims on affiliates
- (1): in Canada
- (2): outside Canada
SECTION A - ASSETS - Question identifier:5.
Canadian investments - non-affiliates
- a: Government of Canada treasury bills
- b: bankers' acceptances, commercial and other short-term paper
- c: Government of Canada debt
- d: provincial and municipal government debt
- e: corporate bonds and debentures
- f: corporate shares, fund or trust units and other equity
- g: other Canadian investments
SECTION A - ASSETS - Question identifier:6.
Foreign investments - non-affiliates
Report cash and deposits at line 1, derivatives at line 7, mortgage
loans at line 9, non-mortgage loans at line 10 and provisions for
losses at line 14.
SECTION A - ASSETS - Question identifier:7.
Derivatives
Report gross asset positions. Include derivative contracts, warrants and options. Report liability positions at line 20
SECTION A - ASSETS - Question identifier:8.
Reverse repurchase agreements
Report liabilities related to repurchase agreements at line 21
SECTION A - ASSETS - Question identifier:9.
Mortgage loans to non-affiliates
Report provisions for losses at line 14.
SECTION A - ASSETS - Question identifier:10.
Non-mortgage loans to non-affiliates
Report provisions for losses at line 14.
SECTION A - ASSETS - Question identifier:11.
Fixed Assets
- (a): depreciable assets and land for own use
- (b): income properties
- (c): accumulated depreciation
SECTION A - ASSETS - Question identifier:12.
Intangible assets
Include goodwill, patents, licenses, rights and other intangibles. Report value net of accumulated amortization. Report deferred charges at line 13.
SECTION A - ASSETS - Question identifier:13.
Other assets
Report assets not elsewhere specified.
SECTION A - ASSETS - Question identifier:14.
Accumulated provisions and allowances for losses
Report for losses on investments, loans and other assets charged to
expenses not reported elsewhere on the balance sheet.
SECTION A - ASSETS - Question identifier:15.
TOTAL ASSETS
SECTION B - LIABILITIES AND EQUITY
Balance sheet date: Day, month, year
LIABILITIES
LIABILITIES - Question identifier:16.
Accounts payable
Include accrued payables. Report non-trade related amounts due to affiliates at line 18.
LIABILITIES - Question identifier:17.
Income taxes payable
Report income taxes recoverable at line 2.
LIABILITIES - Question identifier:18.
Amounts owing to affiliates
- (a): in Canada
- (b): outside Canada
LIABILITIES - Question identifier:19.
Borrowing from non-affiliates
- (a): loans and overdrafts
- (1): from lenders in Canada
- (2): from lenders outside Canada
- (b): commercial paper
- (c): bonds and debentures
- (d): mortgage loans
LIABILITIES - Question identifier:20.
Derivatives
Report gross liability positions. Report asset positions at line 7
LIABILITIES - Question identifier:21.
Obligations related to repurchase agreements
Report reverse repurchase agreements at line 8.
LIABILITIES - Question identifier:22.
Equity securities classified as liabilities
Report equities classified as liabilities as required by CICA section 3861.
LIABILITIES - Question identifier:23.
Future income taxes
Report both (debit) and credit balances.
LIABILITIES - Question identifier:24.
Minority interest
Report the minority interest related to consolidated subsidiaries.
LIABILITIES - Question identifier:25.
Other liabilities
Report liabilities not elsewhere specified.
LIABILITIES - Question identifier:26.
TOTAL LIABILITIES
EQUITY
EQUITY - Question identifier:27.
Share capital
- (a): preferred
- (b): common
EQUITY - Question identifier:28.
Unitholders' capital
Include owners' investments in trusts, funds or partnerships.
EQUITY - Question identifier:29.
Contributed surplus
EQUITY - Question identifier:30.
Accumulated other comprehensive income
Report the accumulated balance of gains (losses) for items at line 63
EQUITY - Question identifier:31.
Retained earnings
- (a): opening balance
- (b): net income (loss) for the current period
- (c): transfers from (to) share capital
- (d): other additions (deductions)
- (e): dividends declared
- (1): prefered shares
- (2): common shares
- (f): income trust distributions
- (g): closing balance
EQUITY - Question identifier:32.
TOTAL EQUITY
EQUITY - Question identifier:33.
TOTAL LIABILITIES AND EQUITY
SECTION C - INCOME STATEMMENT
From: Day, month, year To: Day, month, year
REVENUE (net of sales taxes)
REVENUE (net of sales taxes) - Question identifier:34.
Sales of services
Include commissions, management and service fees
REVENUE (net of sales taxes) - Question identifier:35.
Interest revenue from Canadian sources
Include amortization of discounts and (premiums) on Canadian investments
REVENUE (net of sales taxes) - Question identifier:36.
Interest revenue from foreign sources
Include amortization of discounts and (premiums) on foreign
36
REVENUE (net of sales taxes) - Question identifier:37.
Dividends
Exclude dividends from corporations accounted for on the equity
basis
- (a): from Canadian corporations
- (b): from foreign corporations
REVENUE (net of sales taxes) - Question identifier:38.
Derivatives gains (losses)
Report values before income taxes. Report all values related to
derivatives whether realized or unrealized except for values reported at line 63. Also complete Section D (lines 68 to 75).
- (a): realized
- (b): unrealized
REVENUE (net of sales taxes) - Question identifier:39.
Gains (losses) on the sale of assets
Report values before income taxes. Report realized gains (losses) not
reported at items 38 (a), 54 (a), 61 and 63 (b). Also complete Section
D (lines 68 to 75)
REVENUE (net of sales taxes) - Question identifier:40.
Other revenue
Report revenue from all other sources not disclosed above. Exclude other gains (losses) and report them at lines 54, 61 or 63.
REVENUE (net of sales taxes) - Question identifier:41.
TOTAL REVENUE
EXPENSES
EXPENSES - Question identifier:42.
Wages and salaries
Include commissions paid to employees.
EXPENSES - Question identifier:43.
Employer portion of employee benefits
Include EI, CPP/QPP and fringe benefits. Report pension expense at line 44
EXPENSES - Question identifier:44.
Pension expense
Report "other benefits expense" at line 43
EXPENSES - Question identifier:45.
Stock options expense
Report per CICA section 3870
EXPENSES - Question identifier:46.
Purchased goods and services
Include purchased materials, services (e.g., legal, insurance, etc.)
and subcontracting costs paid to businesses or individuals who are not employees
EXPENSES - Question identifier:47.
Indirect taxes
Include property, business and provincial health and capital taxes.
EXPENSES - Question identifier:48.
Depreciation
EXPENSES - Question identifier:49.
Amortization
- (a): intangible assets
- (b): deferred charges
EXPENSES - Question identifier:50.
Interest expense
Report interest amounts paid to affiliates at item 50 (c).
- (a): bonds and debentures
- (b): mortgages
- (c): other interest expenses
EXPENSES - Question identifier:51.
Dividends paid on equity securities classified as liabilities
Include only dividends paid on securities reported as liabilities at
line 22, per CICA section 3861.
EXPENSES - Question identifier:52.
Bad debts expense and charitable donations
Include bad debts expense related to accounts receivable.
EXPENSES - Question identifier:53.
TOTAL EXPENSES
EXPENSES - Question identifier:54.
Other gains (losses) and revaluations
Report values before income taxes. Also complete Section D
(lines 68 to 75).
- (a): Foreign currency gains (losses)
- (b): Revaluations, (write-downs) and (write-offs)
EXPENSES - Question identifier:55.
INCOME (LOSS) BEFORE INCOME TAX
EXPENSES - Question identifier:56.
Current income tax expense
Report Canadian income tax debits and (credits).
EXPENSES - Question identifier:57.
Future income tax expense
Report Canadian income tax debits and (credits).
EXPENSES - Question identifier:58.
INCOME (LOSS) AFTER INCOME TAXES
EXPENSES - Question identifier:59.
Equity in unconsolidated affiliates
Report the equity share of affiliates' net income or (loss). Use only if the investments are carried by the equity method.
EXPENSES - Question identifier:60.
Minority shareholders' portion of net income of consolidated affiliates
Report debits and (credits).
EXPENSES - Question identifier:61.
Extraordinary gains (losses)
Report net of income taxes. Also complete Section D (lines 68 to 75).
EXPENSES - Question identifier:62.
NET INCOME (LOSS)
Sum of lines 58, 59 and 61, less line 60. Transfer value to item 31 (b).
EXPENSES - Question identifier:63.
Other comprehensive income
Report as per CICA section 1530 Comprehensive Income.
- (a): unrealized gains (losses)
- (b): realized (gains) losses
- (c): income taxes
EXPENSES - Question identifier:64.
COMPREHENSIVE INCOME
Sum of line 62 and items 63 (a) and 63 (b), less item 63 (c).
SECTION D - DISCLOSURE OF SELECTED ACCOUNTS
PENSION PLAN FUNDING
PENSION PLAN FUNDING - Question identifier:65.
Funded status
- (a): plan assets
- (b): benefit obligation
- (c): funded status
- (d): accrued benefits (liability) or asset
INCOME STATEMENT DISCLOSURE
INCOME STATEMENT DISCLOSURE - Question identifier:66.
Software costs expensed
Report only the cost of own-use software whether
purchased or licensed. Exclude any amount deferred and
amortized.
INCOME STATEMENT DISCLOSURE - Question identifier:67.
Equity method dividends
Report value of dividends received and excluded from
income following the equity method of accounting and
credited to item 4 (a) (3).
- (a): Canadian dividends
- (b): foreign dividends
MATCHING OF INCOME STATEMENT GAINS AND (LOSSES) WITH RELATED ASSETS AND LIABILITIES
For the same time period as in Section C.
Allocate the sum of the gains and (losses) reported at lines 38, 39, 54, 61 and items 63 (a) and 63 (b) to the selected assets and liabilities listed below.
MATCHING OF INCOME STATEMENT GAINS AND (LOSSES) WITH RELATED ASSETS AND LIABILITIES - Question identifier:68.
4. Investments in affiliates
- (a): shares and equity
- (1): in Canada
- (2): outside Canada
- (b): debt claims on affiliates
- (1): in Canada
- (2): outside Canada
MATCHING OF INCOME STATEMENT GAINS AND (LOSSES) WITH RELATED ASSETS AND LIABILITIES - Question identifier:69.
5. Canadian investments - non-affiliates
- (c): Government of Canada debt
- (d): provincial and municipal government debt
- (e): corporate bonds and debentures
- (f): corporate shares, funds or trust units and other equity
- (g): other Canadian investments
MATCHING OF INCOME STATEMENT GAINS AND (LOSSES) WITH RELATED ASSETS AND LIABILITIES - Question identifier:70.
6. Foreign investments - non-affiliates
MATCHING OF INCOME STATEMENT GAINS AND (LOSSES) WITH RELATED ASSETS AND LIABILITIES - Question identifier:71.
9. Mortgage loans to non-affiliates
MATCHING OF INCOME STATEMENT GAINS AND (LOSSES) WITH RELATED ASSETS AND LIABILITIES - Question identifier:72.
10. Non-mortgage loans to non-affiliates
MATCHING OF INCOME STATEMENT GAINS AND (LOSSES) WITH RELATED ASSETS AND LIABILITIES - Question identifier:73.
Fixed assets
- (a): depreciable assets and land for own use
- (b): income properties
MATCHING OF INCOME STATEMENT GAINS AND (LOSSES) WITH RELATED ASSETS AND LIABILITIES - Question identifier:74.
Other assets and liabilities
Please specify major items and their values:
MATCHING OF INCOME STATEMENT GAINS AND (LOSSES) WITH RELATED ASSETS AND LIABILITIES - Question identifier:75.
TOTAL
Sum of lines 68 to 74. This should equal the sum of lines
38, 39, 54, 61 and items 63 (a) and 63 (b).
OTHER DISCLOSURE
OTHER DISCLOSURE - Question identifier:76.
Hours spent completing questionnaire
Report the approximate number of hours required to collect
data and complete the questionnaire this quarter
DISCLOSURE ON ADOPTION OF NEW ACCOUNTING STANDARDS
Is this your first quarterly report completed for the Quarterly Survey of Financial Statements after adopting a new set of acounting standards?
- (1): YES If yes, please complete sections below.
- (2): NO
BALANCE SHEET AS AT TRANSITION YEAR END (Changeover date)
Total assets - Canadian GAAP
Total assets - New accounting standards
Total liabilities - Canadian GAAP
Total liabilities - New accounting standards
Total equity - Canadian GAAP
Total equity - New accounting standards
Explanation of differences between figures under prior Canadian GAAP and under the new accounting standards.
INCOME STATEMENT FOR TRANSITION YEAR (Full year preceding new accounting standards changeover date)
Total revenue - Canadian GAAP
Total revenue - New accounting standards
Total expenses - Canadian GAAP
Total expenses - New accounting standards
Net income (loss) - Canadian GAAP
Net income (loss) - New accounting standards
Comprehensive income (loss) - Canadian GAAP
Comprehensive income (loss) - New accounting standards
Explanation of differences between figures under prior Canadian GAAP and under the new accounting standards.
Additional comments
Please use this section to report any comments you may have.
Instructions
Report only Canadian operations - please exclude foreign affiliates.
Report all amounts in thousands of Canadian dollars - "$ 000s"
Use parentheses to report negative values.
If actual data are not available, estimates may be used.
The term "affiliate" used in this questionnaire covers unconsolidated:
- parent, subsidiary and related corporations
- related joint ventures and partnerships
- head offices, branches and divisions
- directors, officers and individual shareholders
Affiliates are entities within a common family of corporations controlled or significantly influenced by the reporting company or another company within the corporate family.
Returning your questionnaire and Corporate Structure:
Return the completed questionnaire and Corporate Structure in the enclosed envelope or fax it to Statistics Canada at (800) 552-4428 within 30 days of quarter end.
Fax or other electronic transmission disclosure:
Statistics Canada advises you there could be risk of disclosure during facsimile or other electronic transmission. However, upon receipt of your information, Statistics Canada will provide the guaranteed level of protection afforded all information collected under the authority of the Statistics Act.
For further information, definitions of terms used, or questions concerning this survey, please consult the "Quarterly Survey of Financial Statements Reporting Guide" (available at www.statcan.gc.ca/imdb-bmdi/2501-eng.htm), and/or contact Statistics Canada at:
Telephone: (877) 898-6686 Fax: (800) 552-4428 E-mail: QSFS-RTEF@statcan.gc.ca Statistics Canada Business Survey Section/Central Region 2nd Floor, Jean Talon Building 150 Tunney's Pasture Driveway Ottawa, Canada, K1A 0T6
THANK YOU FOR YOUR CO-OPERATION
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