Quarterly Survey of Financial Statements - Financial Services (F6)

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?

The survey covers the activities of joint ventures and partnerships. These may form part of your return or be surveyed separately. Please identify any non corporate entities included in this report on the comments page of the questionnaire. However, it is recognized in some cases that separate financial statements for the joint venture are not produced quarterly or annually and it is the practice of the venturers to account for their investment by consolidating their portion of the joint venture in their financial statements. In such cases the joint venture is not reported as a separate entity, but it is covered in the reports of the venturers.

i) Foreign Operations of Canadian Enterprises

Foreign operations of Canadian enterprises include all business conducted by establishments that are situated outside Canada, including foreign branches, foreign divisions and foreign offices.Report income from foreign operations as a net amount in item 58100 (Equity in unconsolidated affiliates). The assets of the foreign operations should not be reported on a line-by-line basis, but rather as a net amount in item 14120 (Investments in affiliates outside Canada) and any accumulated earnings at item 14200.

ii) Foreign Subsidiaries of Canadian Enterprises

Foreign subsidiaries should always be excluded from line-by-line consolidation and reported in either item 14120 (Investments in affiliates outside Canada) where control or significant influence exists, or in item 15200 (Foreign investments - non-affiliates) for portfolio investments. Income from foreign investments, i.e., portfolio investments, should be reported at item 78700 (Foreign interest and dividend revenue). Investments reported on the equity basis should include the investor's share of earnings in item 58100 (Equity in unconsolidated affiliates) with the corresponding adjustment to the investment account in item 14200 (Accumulated earnings).Dividends received from foreign investments reported on the equity basis are excluded from the income statement and are reported in Section D, "Disclosure of Selected Accounts," item 75200 (Equity method dividends - foreign dividends).

iii) Classification of Capital and Head Office Accounts of Unincorporated Reporting Entities

Unincorporated entities such as partnerships, joint ventures, and Canadian branch operations of foreign corporations. Temporary loans and advances intended to be repaid are classified as a liability in series 24000 (Amounts owing to affiliates). Investments of capital of a permanent nature should be classified as owner's capital in item 32300 (Unitholders' capital). Undistributed profits of the entity are reported separately in item 38000 (Retained earnings - closing balance).

• 1: Yes
• 2: No

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

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

Balance sheet date: Day, month, year

SECTION A - ASSETS - Question identifier:1.

Cash and deposits

• (a): Canadian currency

• (b): foreign currency

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

SECTION A - ASSETS - Question identifier:7.

Derivatives

SECTION A - ASSETS - Question identifier:8.

Reverse repurchase agreements

SECTION A - ASSETS - Question identifier:9.

Mortgage loans to non-affiliates

SECTION A - ASSETS - Question identifier:10.

Non-mortgage loans to non-affiliates

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

SECTION A - ASSETS - Question identifier:13.

Other assets

SECTION A - ASSETS - Question identifier:14.

TOTAL ASSETS

LIABILITIES - Question identifier:15.

Accounts payable

LIABILITIES - Question identifier:16.

Income taxes payable

LIABILITIES - Question identifier:17.

Amounts owing to affiliates

• (a): in Canada

• (b): outside Canada

LIABILITIES - Question identifier:18.

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:19.

Equity securities classified as liabilities

LIABILITIES - Question identifier:20.

Derivatives

LIABILITIES - Question identifier:21.

Obligations related to repurchase agreements

LIABILITIES - Question identifier:22.

Future income taxes

LIABILITIES - Question identifier:23.

Minority interest

LIABILITIES - Question identifier:24.

Other liabilities

LIABILITIES - Question identifier:25.

TOTAL LIABILITIES

EQUITY - Question identifier:26.

Share capital

• (a): preferred

• (b): common

EQUITY - Question identifier:27.

Unitholders' capital

EQUITY - Question identifier:28.

Contributed surplus

EQUITY - Question identifier:29.

Accumulated other comprehensive income

EQUITY - Question identifier:30.

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): preferred shares
• (2): common shares

• (f): closing balance

EQUITY - Question identifier:31.

TOTAL EQUITY

EQUITY - Question identifier:32.

TOTAL LIABILITIES AND EQUITY

REVENUE (net of sales taxes) - Question identifier:33.

Commission and brokerage revenue

• (a): insurance and pension business

• (b): sale of real estate

• (c): brokerage commissions or securities brokerage

• (d): other commissions

REVENUE (net of sales taxes) - Question identifier:34.

Interest revenue from Canadian sources

• (a): bonds and debentures
• (1): interest revenue
• (2): amortization of discounts and (premiums)

• (b): other interest revenue

REVENUE (net of sales taxes) - Question identifier:35.

Interest revenue from foreign sources

• (a): foreign interest revenue

• (b): amortization of discounts and (premiums)

REVENUE (net of sales taxes) - Question identifier:36.

Dividends

• (a): from Canadian corporations

• (b): from foreign corporations

REVENUE (net of sales taxes) - Question identifier:37.

Derivatives gains (losses)

• (a): realized

• (b): unrealized

REVENUE (net of sales taxes) - Question identifier:38.

Gains (losses) on the sale of assets

REVENUE (net of sales taxes) - Question identifier:39.

Other revenue

REVENUE (net of sales taxes) - Question identifier:40.

TOTAL REVENUE

EXPENSES - Question identifier:41.

Wages and salaries

EXPENSES - Question identifier:42.

Employer portion of employee benefits

EXPENSES - Question identifier:43.

Pension expense

EXPENSES - Question identifier:44.

Stock options expense

EXPENSES - Question identifier:45.

Purchased goods and services

EXPENSES - Question identifier:46.

Indirect taxes

EXPENSES - Question identifier:47.

Depreciation

EXPENSES - Question identifier:48.

Amortization

• (a): intangible assets

• (b): deferred charges

EXPENSES - Question identifier:49.

Interest expense

EXPENSES - Question identifier:50.

Dividends paid on equity securities classified as liabilities

EXPENSES - Question identifier:51.

Bad debts expense and charitable donations

EXPENSES - Question identifier:52.

TOTAL EXPENSES

EXPENSES - Question identifier:53.

Other gains (losses) and revaluations

• (a): Foreign currency gains (losses)

• (b): Revaluations, (write-downs) and (write-offs)

EXPENSES - Question identifier:54.

INCOME (LOSS) BEFORE INCOME TAX

EXPENSES - Question identifier:55.

Current income tax expense

EXPENSES - Question identifier:56.

Future income tax expense

EXPENSES - Question identifier:57.

INCOME (LOSS) AFTER INCOME TAXES

EXPENSES - Question identifier:58.

Equity in unconsolidated affiliates

EXPENSES - Question identifier:59.

Minority shareholders' portion of net income of consolidated affiliates

EXPENSES - Question identifier:60.

Extraordinary gains (losses)

EXPENSES - Question identifier:61.

NET INCOME (LOSS)

EXPENSES - Question identifier:62.

Other comprehensive income

• (a): unrealized gains (losses)

• (b): realized (gains) losses

• (c): income taxes

EXPENSES - Question identifier:63.

COMPREHENSIVE INCOME

PENSION PLAN FUNDING - Question identifier:64.

Funded status

• (a): plan assets

• (b): benefit obligation

• (c): funded status

• (d): accrued benefits (liability) or asset

INCOME STATEMENT DISCLOSURE - Question identifier:65.

Software costs expensed

INCOME STATEMENT DISCLOSURE - Question identifier:66.

Equity method dividends

• (a): Canadian dividends

• (b): foreign dividends

OTHER DISCLOSURE - Question identifier:67.

Hours spent completing questionnaire

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

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.

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.

Please use this section to report any comments you may have.

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