Quarterly Survey of Financial Statements - Property and Casualty Insurers (F8)
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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
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 less dividends received
- (b): investment in net assets of foreign offices
- (c): 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
- (1): preferred
- (2): common
- (g): other Canadian investments
SECTION A - ASSETS - Question identifier:6.
Foreign investments - non-affiliates
- (a): short-term bills and notes
- (b): bonds and debentures
- (c): corporate shares, fund or trust units and other equity
- (d): other foreign investments
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
- (a): residential
- (b): non-residential
SECTION A - ASSETS - Question identifier:10.
Fixed assets
- (a): depreciable assets and land
- (b): accumulated depreciation
SECTION A - ASSETS - Question identifier:11.
Deferred policy acquisition expenses
SECTION A - ASSETS - Question identifier:12.
Recoverables from reinsurers
- (a): unearned premiums
- (b): unpaid claims and adjustment expenses
SECTION A - ASSETS - Question identifier:13.
Intangible assets
SECTION A - ASSETS - Question identifier:14.
Other assets
SECTION A - ASSETS - Question identifier:15.
Accumulated provisions and allowances for losses
SECTION A - ASSETS - Question identifier:16.
TOTAL ASSETS
SECTION B - LIABILITIES AND EQUITY
Balance sheet date: Day, month, year
LIABILITIES
LIABILITIES - Question identifier:17.
Accounts payable
LIABILITIES - Question identifier:18.
Unpaid claims and adjustment expenses
LIABILITIES - Question identifier:19.
Income taxes payable
LIABILITIES - Question identifier:20.
Amounts owing to affiliates
- (a): in Canada
- (b): outside Canada
LIABILITIES - Question identifier:21.
Borrowing from non-affiliates
- (a): loans and overdrafts
- (1): from lenders in Canada
- (2): from lenders outside Canada
- (b): mortgage loans
LIABILITIES - Question identifier:22.
Derivatives
LIABILITIES - Question identifier:23.
Obligations related to repurchase agreements
LIABILITIES - Question identifier:24.
Equity securities classified as liabilities
LIABILITIES - Question identifier:25.
Unearned premiums (at 100%)
LIABILITIES - Question identifier:26.
Unearned commissions
LIABILITIES - Question identifier:27.
Deposits received on reinsurance ceded
LIABILITIES - Question identifier:28.
Future income taxes
LIABILITIES - Question identifier:29.
Other liabilities
LIABILITIES - Question identifier:30.
TOTAL LIABILITIES
EQUITY
EQUITY - Question identifier:31.
Share capital
- (a): preferred
- (b): common
EQUITY - Question identifier:32.
Contributed surplus
EQUITY - Question identifier:33.
Accumulated other comprehensive income
EQUITY - Question identifier:34.
Retained earnings
- (a): Reserves required by the Office of the Superintendent of Financial Institutions, general and contingency reserves
- (b): earned surplus
- (c): head office account
EQUITY - Question identifier:35.
TOTAL EQUITY
EQUITY - Question identifier:36.
TOTAL LIABILITIES AND EQUITY
EQUITY - Question identifier:37.
Earned surplus and head office accounts
- (a): opening balance, earned surplus and head office account
- (b): net income (loss) for the current period
- (c): transfers from (to) other accounts
- (d): other additions (deductions)
- (e): dividends declared
- (1): cash
- (i): preferred shares
- (ii): common shares
- (iii): total
- (2): other dividends
- (f): closing balance
SECTION C - INCOME STATEMENT
From: Day, month, year To: Day, month, year
UNDERWRITING OPERATIONS
Premium Revenue
Premium Revenue - Question identifier:38.
Net premiums written during period
Premium Revenue - Question identifier:39.
Increase (decrease) in unearned premiums
Premium Revenue - Question identifier:40.
Net premiums earned
Premium Revenue - Question identifier:41.
Other
Premium Revenue - Question identifier:42.
TOTAL UNDERWRITING REVENUE
INSURANCE CLAIMS AND EXPENSES
INSURANCE CLAIMS AND EXPENSES - Question identifier:43.
Net claims and adjustment expenses incurred
INSURANCE CLAIMS AND EXPENSES - Question identifier:44.
Commissions
INSURANCE CLAIMS AND EXPENSES - Question identifier:45.
Taxes
GENERAL EXPENSES
GENERAL EXPENSES - Question identifier:46.
Depreciation
GENERAL EXPENSES - Question identifier:47.
Amortization of:
- (a): deferred charges
- (b): other
GENERAL EXPENSES - Question identifier:48.
Wages and salaries
GENERAL EXPENSES - Question identifier:49.
Employer portion of employee benefits
GENERAL EXPENSES - Question identifier:50.
Pension expense
GENERAL EXPENSES - Question identifier:51.
Stock options expense
GENERAL EXPENSES - Question identifier:52.
Indirect taxes
GENERAL EXPENSES - Question identifier:53.
Bad debts expense and charitable donations
GENERAL EXPENSES - Question identifier:54.
Purchased goods and services
GENERAL EXPENSES - Question identifier:55.
TOTAL CLAIMS AND EXPENSES
GENERAL EXPENSES - Question identifier:56.
Underwriting income before the undernoted
GENERAL EXPENSES - Question identifier:57.
Dividends and experience rating refunds to policyholders
GENERAL EXPENSES - Question identifier:58.
UNDERWRITING GAIN (LOSS)
INVESTMENT AND ANCILLARY OPERATIONS
INVESTMENT REVENUE
INVESTMENT REVENUE - Question identifier:59.
Interest revenue from Canadian sources
- (a): bonds and debentures
- (b): mortgages
- (c): other interest revenue
INVESTMENT REVENUE - Question identifier:60.
Interest revenue from foreign sources
INVESTMENT REVENUE - Question identifier:61.
Dividends
- (a): from Canadian corporations
- (b): from foreign corporations
INVESTMENT REVENUE - Question identifier:62.
Real estate
- (a): rental revenue
- (b): other revenue
- (c): expenses
INVESTMENT REVENUE - Question identifier:63.
Other investment revenue
INVESTMENT REVENUE - Question identifier:64.
TOTAL INVESTMENT REVENUE
INVESTMENT EXPENSES
INVESTMENT EXPENSES - Question identifier:65.
Interest expense
- (a): mortgages
- (b): other operating expenses
INVESTMENT EXPENSES - Question identifier:66.
Dividends paid on equity securities classified as liabilities
INVESTMENT EXPENSES - Question identifier:67.
Operating expenses applicable to investment operations
- (a): depreciation
- (b): other operating expenses
INVESTMENT EXPENSES - Question identifier:68.
TOTAL INVESTMENT EXPENSES
INVESTMENT EXPENSES - Question identifier:69.
Investment income before gains (losses) and ancillary income
INVESTMENT EXPENSES - Question identifier:70.
Derivatives gains (losses)
- (a): realized
- (b): unrealized
INVESTMENT EXPENSES - Question identifier:71.
Gains (losses) on the sale of assets
INVESTMENT EXPENSES - Question identifier:72.
Income (loss) from ancillary operations
INVESTMENT EXPENSES - Question identifier:73.
NET INVESTMENT AND ANCILLARY INCOME
INVESTMENT EXPENSES - Question identifier:74.
Other gains (losses) and revaluations
- (a): Foreign currency gains (losses)
- (b): Revaluations, (write-downs) and (write-offs)
INVESTMENT EXPENSES - Question identifier:75.
Other revenues
INVESTMENT EXPENSES - Question identifier:76.
Other expenses
INVESTMENT EXPENSES - Question identifier:77.
INCOME (LOSS) BEFORE INCOME TAXES
INVESTMENT EXPENSES - Question identifier:78.
Current income tax expense
INVESTMENT EXPENSES - Question identifier:79.
Future income tax expense
INVESTMENT EXPENSES - Question identifier:80.
INCOME (LOSS) AFTER INCOME TAXES
INVESTMENT EXPENSES - Question identifier:81.
Equity in unconsolidated affiliates
INVESTMENT EXPENSES - Question identifier:82.
NET INCOME (LOSS)
INVESTMENT EXPENSES - Question identifier:83.
Other comprehensive income
- (a): unrealized gains (losses)
- (b): realized (gains) losses
- (c): income taxes
INVESTMENT EXPENSES - Question identifier:84.
COMPREHENSIVE INCOME
INVESTMENT EXPENSES - Question identifier:85.
Net income from foreign operations
SECTION D - DISCLOSURE OF SELECTED ACCOUNTS
BALANCE SHEET DISCLOSURE
BALANCE SHEET DISCLOSURE - Question identifier:86.
Selected financial items at cost
- (a): bonds and debentures
- (b): corporate shares, fund or trust units and other equity
- (c): foreign investments
- (d): derivatives
- (1): derivative assets
- (2): derivative liabilities
PENSION PLAN FUNDING
PENSION PLAN FUNDING - Question identifier:87.
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:88.
Software costs expensed
INCOME STATEMENT DISCLOSURE - Question identifier:89.
Equity method dividends
- (a): Canadian dividends
- (b): foreign dividends
PREMIUMS AND CLAIMS BY LINE OF BUSINESS (Net of reinsurance)
CANADIAN BUSINESS ONLY
CANADIAN BUSINESS ONLY - Question identifier:90.
Property
- (a): personal
- (1): Net Premiums Written
- (2): Net Premiums Earned
- (3): Net Claims Incurred
- (b): commercial
- (1): Net Premiums Written
- (2): Net Premiums Earned
- (3): Net Claims Incurred
CANADIAN BUSINESS ONLY - Question identifier:91.
Automobile
- (1): Net Premiums Written
- (2): Net Premiums Earned
- (3): Net Claims Incurred
CANADIAN BUSINESS ONLY - Question identifier:92.
Accident and sickness
- (1): Net Premiums Written
- (2): Net Premiums Earned
- (3): Net Claims Incurred
CANADIAN BUSINESS ONLY - Question identifier:93.
Marine and aircraft
- (1): Net Premiums Written
- (2): Net Premiums Earned
- (3): Net Claims Incurred
CANADIAN BUSINESS ONLY - Question identifier:94.
Liability
- (1): Net Premiums Written
- (2): Net Premiums Earned
- (3): Net Claims Incurred
CANADIAN BUSINESS ONLY - Question identifier:95.
Other
- (1): Net Premiums Written
- (2): Net Premiums Earned
- (3): Net Claims Incurred
CANADIAN BUSINESS ONLY - Question identifier:96.
TOTAL CANADIAN BUSINESS
- (1): Net Premiums Written
- (2): Net Premiums Earned
- (3): Net Claims Incurred
FOREIGN BUSINESS
FOREIGN BUSINESS - Question identifier:97.
Foreign business written by offices in Canada
- (1): Net Premiums Written
- (2): Net Premiums Earned
- (3): Net Claims Incurred
FOREIGN BUSINESS - Question identifier:98.
Foreign business written by offices outside Canada
- (1): Net Premiums Written
- (2): Net Premiums Earned
- (3): Net Claims Incurred
FOREIGN BUSINESS - Question identifier:99.
TOTAL
- (1): Net Premiums Written
- (2): Net Premiums Earned
- (3): Net Claims Incurred
MATCHING OF INCOME STATEMENT GAINS AND (LOSSES) WITH RELATED ASSETS AND LIABILITIES
MATCHING OF INCOME STATEMENT GAINS AND (LOSSES) WITH RELATED ASSETS AND LIABILITIES - Question identifier:100.
4. Investments in affiliates
- (a): shares and equity
- (1): in Canada
- (2): outside Canada
- (c): debt claims on affiliates
- (1): in Canada
- (2): outside Canada
MATCHING OF INCOME STATEMENT GAINS AND (LOSSES) WITH RELATED ASSETS AND LIABILITIES - Question identifier:101.
5. Canadian investments - non affiliates
- (c): Government of Canada debt
- (d): provincial and municipal government debt
- (e): corporate bonds and debentures
- (f): corporate shares and income trust units
- (1): preferred
- (2): common
- (g): other Canadian investments
MATCHING OF INCOME STATEMENT GAINS AND (LOSSES) WITH RELATED ASSETS AND LIABILITIES - Question identifier:102.
6. Foreign investments - non affiliates
- (b): bonds and debentures
- (c): corporate shares, fund or trust units and other equity
- (d): other foreign investments
MATCHING OF INCOME STATEMENT GAINS AND (LOSSES) WITH RELATED ASSETS AND LIABILITIES - Question identifier:103.
8. Reverse repurchase agreements
MATCHING OF INCOME STATEMENT GAINS AND (LOSSES) WITH RELATED ASSETS AND LIABILITIES - Question identifier:104.
9. Mortgage loans to non-affiliates
- (a): residential
- (b): non-residential
MATCHING OF INCOME STATEMENT GAINS AND (LOSSES) WITH RELATED ASSETS AND LIABILITIES - Question identifier:105.
10. Fixed assets
- (a): depreciable assets and land
MATCHING OF INCOME STATEMENT GAINS AND (LOSSES) WITH RELATED ASSETS AND LIABILITIES - Question identifier:106.
Other assets and liabilities
MATCHING OF INCOME STATEMENT GAINS AND (LOSSES) WITH RELATED ASSETS AND LIABILITIES - Question identifier:107.
TOTAL
OTHER DISCLOSURE
OTHER DISCLOSURE - Question identifier:108.
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 underwritting revenue - Canadian GAAP
Total underwritting revenue - New accounting standards
Total claims and expenses - Canadian GAAP
Total claims and expenses - New accounting standards
Underwritting gains (loss) - Canadian GAAP
Underwritting gains (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.
Instructions
Report only Canadian operations - please exclude foreign affiliates.
Report all amounts in thousands of Canadian dollars - "$ 000s"
If actual data are not available, estimates may be used.
This report covers insurance, investment and ancillary activities conducted by branches and offices located in Canada. Canadian companies and societies carrying on business through unincorporated branches and offices located outside Canada should report the difference between the assets and liabilities related to such foreign branches and offices in item 4 (b) and the associated net income in line 85.
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
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