Quarterly Survey of Financial Statements (IC1)

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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)

  • 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?

  • 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

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

  • (a): Canadian currency
  • (b): foreign currency

SECTION A - ASSETS - Question identifier:2.

Accounts receivable

  • (a): Trade
  • (b): consumer credit
  • (c): other
  • (d): allowance for doubtful accounts

SECTION A - ASSETS - Question identifier:3.

Lease Contracts

  • (a): financial leases
  • (b): residual value

SECTION A - ASSETS - Question identifier:4.

Inventory

SECTION A - ASSETS - Question identifier:5.

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:6.

Canadian investments - non affiliates

  • (a): short-term paper
  • (b): bonds and debentures
  • (c): corporate shares, fund or trust units and other equity
  • (d): other Canadian investments

SECTION A - ASSETS - Question identifier:7.

Foreign investments - non-affiliates

SECTION A - ASSETS - Question identifier:8.

Derivatives

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
  • (b): capitalized leases of lessee
  • (c): accumulated depreciation
  • (d): depletable assets

SECTION A - ASSETS - Question identifier:12.

Intangible assets

SECTION A - ASSETS - Question identifier:13.

Other assets

SECTION A - ASSETS - Question identifier:14.

TOTAL ASSETS

SECTION B - LIABILITIES AND EQUITY

Balance sheet date: Day, month, year

LIABILITIES

LIABILITIES - Question identifier:15.

Accounts payable

  • (a): trade
  • (b): other

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
  • (e): capital lease obligations

LIABILITIES - Question identifier:19.

Equity securities classified as liabilities

LIABILITIES - Question identifier:20.

Derivatives

LIABILITIES - Question identifier:21.

Future income taxes

LIABILITIES - Question identifier:22.

Minority interest

LIABILITIES - Question identifier:23.

Other liabilities

EQUITY

EQUITY - Question identifier:24.

Share capital

  • (a): preferred
  • (b): common

EQUITY - Question identifier:25.

Unitholders' capital

EQUITY - Question identifier:26.

Contributed surplus

EQUITY - Question identifier:27.

Accumulated other comprehensive income

EQUITY - Question identifier:28.

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): income trust distributions
  • (g): closing balance

EQUITY - Question identifier:29.

TOTAL LIABILITIES AND EQUITY

SECTION C - INCOME STATEMENT

From: Day, month, year To: Day, month, year

SECTION C - INCOME STATEMENT - Question identifier:30.

OPERATING REVENUE

  • (a): sales of goods and services
  • (b): rental revenue
  • (c): other operating revenue

SECTION C - INCOME STATEMENT - Question identifier:31.

TOTAL OPERATING REVENUE

OPERATING EXPENSES

OPERATING EXPENSES - Question identifier:32.

Wages and salaries

OPERATING EXPENSES - Question identifier:33.

Employer portion of employee benefits

OPERATING EXPENSES - Question identifier:34.

Pension expense

OPERATING EXPENSES - Question identifier:35.

Stock options expense

OPERATING EXPENSES - Question identifier:36.

Indirect taxes

OPERATING EXPENSES - Question identifier:37.

Depreciation

OPERATING EXPENSES - Question identifier:38.

Depletion

OPERATING EXPENSES - Question identifier:39.

Amortization

  • (a): intangible assets and deferred charges
  • (b): tooling and special tooling costs

OPERATING EXPENSES - Question identifier:40.

Resource royalties expense

OPERATING EXPENSES - Question identifier:41.

Bad debts expense, charitable donations and write-down of inventory

OPERATING EXPENSES - Question identifier:42.

Purchased goods and services

OPERATING EXPENSES - Question identifier:43.

TOTAL OPERATING EXPENSES

OPERATING EXPENSES - Question identifier:44.

OPERATING INCOME (LOSS)

OTHER REVENUE AND EXPENSES

OTHER REVENUE AND EXPENSES - Question identifier:45.

Canadian interest revenue

OTHER REVENUE AND EXPENSES - Question identifier:46.

Canadian dividends

OTHER REVENUE AND EXPENSES - Question identifier:47.

Foreign interest and dividend revenue

OTHER REVENUE AND EXPENSES - Question identifier:48.

Interest expense

  • (a): short-term debt
  • (b): bonds and debentures
  • (c): mortgages
  • (d): other long-term debt

OTHER REVENUE AND EXPENSES - Question identifier:49.

Dividends paid on equity securities classified as liabilities

OTHER REVENUE AND EXPENSES - Question identifier:50.

Gains (losses) on the sale of assets

OTHER REVENUE AND EXPENSES - Question identifier:51.

Foreign currency gains (losses)

OTHER REVENUE AND EXPENSES - Question identifier:52.

Derivatives gains (losses)

  • (a): realized
  • (b): unrealized

OTHER REVENUE AND EXPENSES - Question identifier:53.

Revaluations, (write-downs) and (write-offs)

OTHER REVENUE AND EXPENSES - Question identifier:54.

INCOME (LOSS) BEFORE INCOME TAX

OTHER REVENUE AND EXPENSES - Question identifier:55.

Current income tax expense

OTHER REVENUE AND EXPENSES - Question identifier:56.

Future income tax expense

OTHER REVENUE AND EXPENSES - Question identifier:57.

INCOME (LOSS) AFTER INCOME TAX

OTHER REVENUE AND EXPENSES - Question identifier:58.

Equity in unconsolidated affiliates

OTHER REVENUE AND EXPENSES - Question identifier:59.

Minority shareholders' portion of net income of consolidated affiliates

OTHER REVENUE AND EXPENSES - Question identifier:60.

Extraordinary gains (losses)

OTHER REVENUE AND EXPENSES - Question identifier:61.

NET INCOME (LOSS)

OTHER REVENUE AND EXPENSES - Question identifier:62.

Other comprehensive income

  • (a): unrealized gains (losses)
  • (b): realized (gains) losses
  • (c): income taxes

OTHER REVENUE AND EXPENSES - Question identifier:63.

COMPREHENSIVE INCOME

SECTION D - DISCLOSURE OF SELECTED ACCOUNTS

BALANCE SHEET DISCLOSURE

BALANCE SHEET DISCLOSURE - Question identifier:64.

Current assets

BALANCE SHEET DISCLOSURE - Question identifier:65.

Current liabilities

PENSION PLAN FUNDING

PENSION PLAN FUNDING - Question identifier:66.

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:67.

Cost of goods and services sold

INCOME STATEMENT DISCLOSURE - Question identifier:68.

Software costs expensed

INCOME STATEMENT DISCLOSURE - Question identifier:69.

Equity method dividends

  • (a): Canadian
  • (b): foreign

INCOME STATEMENT DISCLOSURE - Question identifier:70.

Unusual items

INCOME STATEMENT DISCLOSURE - Question identifier:71.

Consolidation accounting elimination of sales

INCOME STATEMENT DISCLOSURE - Question identifier:72.

CAPITAL EXPENDITURES

  • (a): new buildings
  • (b): new machinery and new equipment
  • (c): used buildings, used machinery and land
  • (d): depletable assets
  • (e): capitalized leases
  • (f): total capital expenditures

INCOME STATEMENT DISCLOSURE - Question identifier:73.

Capitalized tooling

OTHER DISCLOSURE

OTHER DISCLOSURE - Question identifier:74.

Hours spent completing questionnaire

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 operating revenue - Canadian GAAP

Total operating revenue - New accounting standards

Total operating expenses - Canadian GAAP

Total operating expenses - New accounting standards

Operating income (loss) - Canadian GAAP

Operating income (loss) - 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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