Quarterly Survey of Financial Statements - Financial Corporations and Business Financing Corporations (F1)
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For Information onlyThis is an electronic survey example for information purposes only. This is not a working questionnaire.
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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.
DELETIONS
Item 34000 Appraisal increase credits (debits)
Item 35000 Retained earnings
Item 61405 Amounts owing to parents, subsidiaries and affiliates - Interest bearing debt
Item 61407 Amounts owing to parents, subsidiaries and affiliates - Non-interest bearing debt
Item 38810 Retained earnings - Total cash dividends declared
Item 38880 Retained earnings - Other
Item 52380 Amortization - Other
Item 55003 Other expenses
Item 74700 Unusual revenues, expenses, gains/losses from continuing business operations
Item 74100 Interest expense on debt owing to parent, subsidiaries and affiliates
Item 80003 Average number of people employed during the reporting period
Item 40012 Revenue between divisions that are eliminated upon consolidation of accounts
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.
Data-sharing agreements
Agreement to share data: To reduce respondent burden, Statistics Canada has entered into an agreement under Section 12 of the Statistics Act to share information from this survey with the Bank of Canada. The Bank of Canada has undertaken to keep this information confidential and to use it only for statistical and research purposes. Under Section 12, you may refuse to share your information with the Bank of Canada by writing a letter of objection to the Chief Statistician and returning it with the completed questionnaire.
Reporting instructions
Please return completed copy within 30 days of quarter end.
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Reporting Entity
Reporting Entity - Question identifier:1.
This report covers (please mark only one)
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
- (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.
Lease contracts
- (a): financial leases
- (b): residual value
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): 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:7.
Foreign investments - non-affiliates
SECTION A - ASSETS - Question identifier:8.
Derivatives
SECTION A - ASSETS - Question identifier:9.
Reverse repurchase agreements
SECTION A - ASSETS - Question identifier:10.
Mortgage loans to non-affiliates
- (a): secured by property in Canada
- (1): residential
- (2): non-residential
- (b): secured by property outside Canada
SECTION A - ASSETS - Question identifier:11.
Non-mortgage loans to non-affiliates
- (a): To individuals, unincorporated businesses and non-profit institutions
- (1): credit card receivables
- (2): lines of credit
- (3): other
- (b): wholesale financing
- (c): retail sales financing
- (d): other types of commercial loans
SECTION A - ASSETS - Question identifier:12.
Repossessed assets held for sale
SECTION A - ASSETS - Question identifier:13.
Fixed assets
- (a): depreciable assets and land for own use
- (b): income properties
- (c): accumulated depreciation
SECTION A - ASSETS - Question identifier:14.
Intangible assets
SECTION A - ASSETS - Question identifier:15.
Other assets
SECTION A - ASSETS - Question identifier:16.
Accumulated provisions and allowances for losses
SECTION A - ASSETS - Question identifier:17.
TOTAL ASSETS
SECTION B - LIABILITIES AND EQUITY
Balance sheet date: Day, month, year
LIABILITIES
LIABILITIES - Question identifier:18.
Accounts payable
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): commercial paper
- (c): bonds and debentures
- (d): mortgage loans
LIABILITIES - Question identifier:22.
Equity securities classified as liabilities
LIABILITIES - Question identifier:23.
Derivatives
LIABILITIES - Question identifier:24.
Obligations related to repurchase agreements
LIABILITIES - Question identifier:25.
Future income taxes
LIABILITIES - Question identifier:26.
Minority interest
LIABILITIES - Question identifier:27.
Other liabilities
LIABILITIES - Question identifier:28.
TOTAL LIABILITIES
EQUITY
EQUITY - Question identifier:29.
Share capital
- (a): preferred
- (b): common
EQUITY - Question identifier:30.
Contributed surplus
EQUITY - Question identifier:31.
Accumulated other comprehensive income
EQUITY - Question identifier:32.
Retained earnings
- (a): opening balance
- (b): net income (loss) for the current period
- (c): other additions (deductions)
- (d): dividends declared
- (1): cash
- (i): preferred shares
- (ii): common shares
- (iii): total
- (2): other dividends
- (e): closing balance
EQUITY - Question identifier:33
TOTAL EQUITY
EQUITY - Question identifier:34.
TOTAL LIABILITIES AND EQUITY
SECTION C- INCOME STATEMENT
From: Day, month, year To: Day, month, year
REVENUE (net of sales taxes)
REVENUE (net of sales taxes) - Question identifier:35.
Rental revenue
REVENUE (net of sales taxes) - Question identifier:36.
Commissions and fees
REVENUE (net of sales taxes) - Question identifier:37.
Interest revenue from Canadian sources
- (a): bonds and debentures
- (b): mortgages
- (c): consumer loans
- (d): financial leases
- (e): other interest revenue
REVENUE (net of sales taxes) - Question identifier:38.
Interest revenue from foreign sources
REVENUE (net of sales taxes) - Question identifier:39.
Dividends
- (a): from Canadian corporations
- (b): from foreign corporations
REVENUE (net of sales taxes) - Question identifier:40.
Derivatives gains (losses)
- (a): realized
- (b): unrealized
REVENUE (net of sales taxes) - Question identifier:41.
Gains (losses) on the sale of assets
REVENUE (net of sales taxes) - Question identifier:42.
Other revenue
REVENUE (net of sales taxes) - Question identifier:43.
TOTAL REVENUE
EXPENSES
EXPENSES - Question identifier:44.
Wages and salaries
EXPENSES - Question identifier:45.
Employer portion of employee benefits
EXPENSES - Question identifier:46.
Pension expense
EXPENSES - Question identifier:47.
Stock options expense
EXPENSES - Question identifier:48.
Purchased goods and services
EXPENSES - Question identifier:49.
Indirect taxes
EXPENSES - Question identifier:50.
Depreciation
EXPENSES - Question identifier:51.
Amortization
- (a): intangible assets
- (b): deferred charges
EXPENSES - Question identifier:52.
Interest expense
- (a): bonds and debentures
- (b): mortgages
- (c): finance and other short-term paper
- (d): other interest expenses
EXPENSES - Question identifier:53.
Dividends paid on equity securities classified as liabilities
EXPENSES - Question identifier:54.
Provisions for losses on lease contracts and loans
EXPENSES - Question identifier:55.
Bad debts expense and charitable donations
EXPENSES - Question identifier:56.
TOTAL EXPENSES
EXPENSES - Question identifier:57.
Other gains (losses) and revaluations
- (a): Foreign currency gains (losses)
- (b): Revaluations, (write-downs) and (write-offs)
EXPENSES - Question identifier:58.
INCOME (LOSS) BEFORE INCOME TAX
EXPENSES - Question identifier:59.
Current income tax expense
EXPENSES - Question identifier:60.
Future income tax expense
EXPENSES - Question identifier:61.
INCOME (LOSS) AFTER INCOME TAXES
EXPENSES - Question identifier:62.
Equity in unconsolidated affiliates
EXPENSES - Question identifier:63.
Minority shareholders' portion of net income of consolidated affiliates
EXPENSES - Question identifier:64.
Extraordinary gains (losses)
EXPENSES - Question identifier:65.
NET INCOME (LOSS)
EXPENSES - Question identifier:66.
Other comprehensive income
- (a): unrealized gains (losses)
- (a): realized (gains) losses
- (c): income taxes
EXPENSES - Question identifier:67.
COMPREHENSIVE INCOME
SECTION D - DISCLOSURE OF SELECTED ACCOUNTS
PENSION PLAN FUNDING
PENSION PLAN FUNDING - Question identifier:68.
Funded status
- (a): plan assets
- (b): benefit obligation
- (d): accrued benefits (liability) or asset
INCOME STATEMENT DISCLOSURE
INCOME STATEMENT DISCLOSURE - Question identifier:69.
Software costs expensed
INCOME STATEMENT DISCLOSURE - Question identifier:70.
Equity method dividends
- (a): Canadian dividends
- (b): foreign dividends
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:71.
Receivables under lease contracts
MATCHING OF INCOME STATEMENT GAINS AND (LOSSES) WITH RELATED ASSETS AND LIABILITIES - Question identifier:72.
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:73.
Canadian investments - non-affiliates
- (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
MATCHING OF INCOME STATEMENT GAINS AND (LOSSES) WITH RELATED ASSETS AND LIABILITIES - Question identifier:74.
Foreign investments - non-affiliates
MATCHING OF INCOME STATEMENT GAINS AND (LOSSES) WITH RELATED ASSETS AND LIABILITIES - Question identifier:75.
Mortgage loans to non-affiliates
- (a): secured by property in Canada
- (1): residential
- (2): non-residential
- (b): secured by property outside Canada
MATCHING OF INCOME STATEMENT GAINS AND (LOSSES) WITH RELATED ASSETS AND LIABILITIES - Question identifier:76.
Non-mortgage loans to non-affiliates
- (a): to individuals, unincorporated businesses and non-profit institutions
- (b): to others
MATCHING OF INCOME STATEMENT GAINS AND (LOSSES) WITH RELATED ASSETS AND LIABILITIES - Question identifier:77.
Repossessed assets
MATCHING OF INCOME STATEMENT GAINS AND (LOSSES) WITH RELATED ASSETS AND LIABILITIES - Question identifier:78.
Fixed assets
- (a): depreciable assets and land
- (b): income properties
MATCHING OF INCOME STATEMENT GAINS AND (LOSSES) WITH RELATED ASSETS AND LIABILITIES - Question identifier:79.
Other assets and liabilities
MATCHING OF INCOME STATEMENT GAINS AND (LOSSES) WITH RELATED ASSETS AND LIABILITIES - Question identifier:80.
TOTAL
OTHER DISCLOSURE
OTHER DISCLOSURE - Question identifier:81.
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 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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