Canadian Civil Aviation - Balance sheet - Statement 20 (I, II, III)

Introduction

Purpose

The survey collects both financial data (balance sheet, revenue and expenses statement) and operating data (hours flown, passenger- kilometers, goods tonne-kilometers, etc) from the Canadian air transport industry.

Authority

Collected under the authority of the Statistics Act - Statutes of Canada 1985, Chapter S19 and the Canada Transportation Act, Section 50.

Reporting instructions

Statement 20 is to be filed by every air carrier. The filing is annual and the statement should be completed and returned by March 31.

Definitions

Current assets - includes cash, special deposits (i.e. deposits for payment of current obligations (not more than one year)), notes and accounts receivable

Investments and special funds - includes investments in associated companies, other investments and special funds

Deferred charges - includes long term prepayments, unamortized discount and expense on debt, property acquisition adjustment, other intangibles and other deferred charges

Current liabilities - includes current notes payable, accounts payable general, collections as agents (traffic and other), associated companies and/or shareholders, current portion of long term debt, current obligations under capital lease, accrued salaries and wages, accrued taxes, dividends payable, air travel plan liability, unearned transportation revenue, and other current liabilities

General information

Assets

Liabilities and capital