Consolidated Financial Information for Crown Corporations (Annual Report 2013-2014; in thousands of dollars)

OrgID Crown corporation Type of Crown corporation
table 1 note 1
Financial year-end
table 1 note 2
Reporting period Total assets
table 1 note 3
Total liabilities
table 1 note 4
Equity
table 1 note 5
Budgetary Appropriations
table 1 note 6
Revenues (third parties)
table 1 note 7
Total revenues
table 1 note 8
Expenses
table 1 note 9
Net income (loss)
table 1 note 10
Total comprehensive income (loss)
table 1 note 10
Borrowings
table 1 note 11
Dividends
table 1 note 12
Accounting standard
table 1 note 13
13 Atlantic Pilotage Authority Enterprise Annual Report ending on 16,489 8,641 7,848 0 21,576 21,576 21,475 101 192 5,033 0 IFRS
14 Atomic Energy of Canada Limited Consolidated Annual Report ending on 1,062,233 8,554,751 (7,492,518) 321,324 561,532 882,856 691,071 191,785 191,828 0 0 IFRS
15 Bank of Canada Enterprise Annual Report ending on 91,305,700 90,870,500 435,200 0 1,790,600 1,790,600 784,600 1,006,000 1,227,400 0 0 IFRS
17 Blue Water Bridge Authority Enterprise Annual Report ending on 245,735 104,404 141,331 0 26,231 26,231 23,343 2,888 2,254 90,825 0 IFRS
20 Business Development Bank of Canada Enterprise Annual Report ending on 19,569,957 15,179,908 4,390,049 0 1,101,028 1,101,028 668,416 432,612 482,245 14,831,963 59,593 IFRS
29 Canada Council for the Arts Consolidated Annual Report ending on 356,068 82,091 273,977 181,974 9,018 190,992 191,019 (27) (27) 0 0 PSAS
30 Canada Deposit Insurance Corporation Enterprise Annual Report ending on 2,777,960 1,209,431 1,568,529 0 289,718 289,718 38,023 252,084 252,249 0 0 IFRS
31 Canada Development Investment Corporation Enterprise Annual Report ending on 5,661,644 112,923 5,548,721 0 1,063,917 1,063,917 88,324 906,347 2,134,239 0 844,547 IFRS
40 Canada Lands Company Limited Enterprise Annual Report ending on 676,252 247,340 428,912 11,504 245,484 256,988 204,037 39,797 39,797 179,887 67,200 IFRS
42 Canada Mortgage and Housing Corporation Enterprise Annual Report ending on 270,051,000 254,213,000 15,838,000 2,071,000 10,094,000 12,165,000 9,752,000 1,829,000 1,994,000 245,196,000 0 IFRS
43 Canada Pension Plan Investment Board N/A  Annual Report ending on 254,333,000 35,241,000 219,092,000 0 30,710,000 30,710,000 576,000 30,134,000 30,134,000 0 0 IFRS
44 Canada Post Corporation Enterprise Annual Report ending on 6,667,000 7,032,000 (365,000) 0 7,745,000 7,745,000 7,803,000 (29,000) 2,250,000 1,131,000 1,000,000 IFRS
51 Canadian Air Transport Security Authority Consolidated Annual Report ending on 439,601 448,731 (9,130) 538,892 489 539,381 539,601 (220) 9,342 0 0 IFRS
53 Canadian Broadcasting Corporation Consolidated Annual Report ending on 1,708,548 1,471,963 236,585 1,090,898 773,310 1,864,208 1,882,161 (17,953) 185,859 400,754 0 IFRS
58 Canadian Commercial Corporation Consolidated Annual Report ending on 1,039,874 1,027,365 12,509 15,656 1,726,890 1,742,546 1,740,313 2,233 2,141 0 0 IFRS
61 Canadian Dairy Commission Consolidated Annual Report ending on 117,283 109,212 8,071 4,025 355,329 359,354 334,880 (2,914) (2,914) 59,668 0 IFRS
81 Canadian Museum for Human Rights Consolidated Annual Report ending on 349,412 339,673 9,739 19,894 1,691 21,585 21,153 432 432 0 0 PSAS-GNFPO
82 Canadian Museum of History Consolidated Annual Report ending on 314,931 251,706 63,225 71,753 16,928 88,681 88,610 71 71 0 0 PSAS-GNFPO
84 Canadian Museum of Immigration at Pier 21 Consolidated Annual Report ending on 31,602 22,291 9,311 9,463 1,683 11,146 11,206 (60) (60) 0 0 PSAS-GNFPO
85 Canadian Museum of Nature Consolidated Annual Report ending on 208,988 219,124 (10,136) 35,183 6,682 41,865 40,883 982 982 0 0 PSAS-GNFPO
92 Canadian Race Relations Foundation Consolidated Annual Report ending on 28,432 2,024 26,408 0 1,816 1,816 1,197 619 619 0 0 PSAS-GNFPO
97 Destination Canada Consolidated Annual Report ending on 21,171 14,363 6,808 62,964 10,297 73,261 71,978 1,283 1,283 0 0 PSAS
119 Defence Construction (1951) Limited Consolidated Annual Report ending on 59,587 22,747 36,840 0 93,550 93,550 93,683 (133) 1,189 0 0 IFRS
146 Export Development Canada Enterprise Annual Report ending on 41,516,000 33,145,000 8,371,000 0 1,504,000 1,504,000 687,000 817,000 936,000 31,259,000 1,440,000 IFRS
147 Farm Credit Canada Enterprise Annual Report ending on 27,289,957 23,070,189 4,219,768 0 1,268,041 1,268,041 626,003 642,038 724,760 22,888,639 50,320 IFRS
148 Federal Bridge Corporation Limited, The Consolidated Annual Report ending on 114,559 33,752 80,807 177,786 15,601 193,387 441,414 (248,027) (248,027) 4,820 0 PSAS
157 Freshwater Fish Marketing Corporation Enterprise Annual Report ending on 41,820 33,635 8,185 0 69,989 69,989 67,727 1,305 1,305 25,984 0 IFRS
163 Great Lakes Pilotage Authority Enterprise Annual Report ending on 9,234 10,998 (1,764) 0 22,223 22,223 21,329 894 900 0 0 IFRS
186 International Development Research Centre Consolidated Annual Report ending on 72,310 55,711 16,599 202,944 59,016 261,960 257,513 4,447 4,447 0 0 IFRS
194 Jacques-Cartier and Champlain Bridges Inc. Consolidated Annual Report ending on 434,274 85,725 348,549 179,278 3,962 183,241 93,014 90,227 90,227 0 0 PSAS
197 Laurentian Pilotage Authority Enterprise Annual Report ending on 32,505 10,637 21,868 0 78,066 78,066 76,554 1,512 1,512 0 0 IFRS
202 Marine Atlantic Inc. Consolidated Annual Report ending on 365,202 95,312 269,890 153,100 104,919 258,019 251,594 6,425 6,425 0 0 PSAS
217 National Arts Centre Corporation Consolidated Annual Report ending on 76,723 77,943 (1,220) 40,394 32,387 72,781 72,608 173 173 0 0 PSAS-GNFPO
219 National Capital Commission Consolidated Annual Report ending on 796,160 132,611 663,549 99,662 32,318 131,980 115,251 15,583 15,583 0 0 PSAS
224 National Gallery of Canada Consolidated Annual Report ending on 116,145 108,350 7,795 47,165 7,325 54,490 53,798 692 692 0 0 PSAS-GNFPO
226 Canada Science & Technology Museums Corp. Consolidated Annual Report ending on 77,316 65,284 12,032 29,763 12,577 42,340 42,429 (89) (89) 4,533 0 PSAS-GNFPO
261 Pacific Pilotage Authority Enterprise Annual Report ending on 30,173 8,287 21,886 0 71,959 71,959 72,313 (354) (292) 0 0 IFRS
272 PPP Canada Consolidated Annual Report ending on 1,223,278 1,216,917 6,361 12,300 2,093 14,393 11,242 3,151 3,151 0 0 PSAS
281 Public Sector Pension Investment Board N/A Annual Report ending on 103,632,000 9,927,000 93,705,000 0 12,793,000 12,793,000 216,000 12,577,000 12,577,000 0 0 IFRS
292 Ridley Terminals Inc. Enterprise Annual Report ending on 389,451 129,125 260,326 0 134,869 134,869 66,404 68,465 76,119 37,525 0 IFRS
294 Royal Canadian Mint Enterprise Annual Report ending on 458,421 155,234 303,187 0 3,376,705 3,376,705 3,328,698 36,230 34,833 49,500 10,000 IFRS
312 Standards Council of Canada Consolidated Annual Report ending on 9,498 4,253 5,245 8,081 8,924 17,005 19,723 (2,718) (2,718) 0 0 PSAS
315 Telefilm Canada Consolidated Annual Report ending on 59,060 38,804 20,256 99,975 22,191 122,166 117,979 4,187 4,187 0 0 PSAS
334 VIA Rail Canada Inc. Consolidated Annual Report ending on 1,321,487 1,420,905 (99,418) 390,041 273,174 663,215 620,912 41,853 345,447 0 0 IFRS

Notes to the Consolidated Financial Report

Table 1 Note 1

For the purposes of Public Accounts, Crown corporations are classified in two groups: Enterprise and Consolidated. The consolidated Crown corporations rely on government funding as their principal source of revenue, whereas the enterprise Crown corporations do not rely on government funding to sustain their operations. There are, however, a couple of reporting exemptions. Although a Crown corporation, Canada Pension Plan Investment Board, manages on behalf of the Canada Pension Plan, funds that do not belong to the government, therefore, it is considered external (N/A) to the government reporting entity. The Public Sector Pension Investment Board is exempt (N/A) from the requirement to publicly disclose quarterly financial information. This information is only provided on , on an annual basis.

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Table 1 Note 2

Crown corporations have different calendar and financial year-ends, as is most appropriate for their operating environment.

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Table 1 Note 3

Total assets (both short-term and long-term) represent all assets reported by the corporation in its audited financial statements or non-audited quarterly financial report (i.e. cash, equipment, etc.).

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Table 1 Note 4

Total liabilities (both short-term and long-term) represent all liabilities reported by the corporation (i.e. payables, borrowings and other obligations).

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Table 1 Note 5

Equity (also referred to as "accumulated surplus or deficit") includes share capital, contributed surplus, retained earnings, accumulated other comprehensive income and non-controlling interests, where applicable. Under Public Sector Accounting Standards for government-controlled not-for-profit organizations (PSAS-GNFPO), the equity may be referred to as "net assets" and it may include unrestricted and restricted assets, net assets invested in capital assets and other accumulated remeasurement gains (losses).

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Table 1 Note 6

Budgetary appropriations refer to parliamentary funding for capital and operating purposes recognized as revenue in the Statement of Operations. The appropriations may also include deferred capital funding amortized and recognized on the same basis and over the same periods as the related property, equipment and intangible assets.

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Table 1 Note 7

Revenues (third parties) include the revenues generated from the sale of goods and services, the investment income, other income and gains (i.e. revaluation gains, etc.). It may also include other funding (excluding budgetary appropriations) recognized as revenue or income.

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Table 1 Note 8

Total revenues include the third party revenues (or self-generated revenues, as defined above) and budgetary appropriations in respect of the current year's operations.

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Table 1 Note 9

Expenses include cost of goods sold or cost of sales, operating and administrative expenses, other expenses and losses (i.e. revaluation losses, etc.), where applicable. The expenses do not include income taxes or final payments to provincial milk boards and agencies by the Canadian Dairy Commission or to fishers by the Freshwater Fish Marketing Corporation.

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Table 1 Note 10

Net income (loss) represents after-tax income or loss (where applicable), whereas the total comprehensive income (loss) includes other comprehensive income and any extraordinary items. In some cases, net income or other comprehensive income have been defined as the "excess of parliamentary appropriations over cost of operations", "surplus", "net result", or as the "excess of proceeds over expenditures".

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Table 1 Note 11

Borrowings (with the third party and the government, as applicable) include both short- and long-term borrowings as of the reporting quarter. These include loans, advances from the Government of Canada and other debt-like instruments.

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Table 1 Note 12

Equity transactions with the government include dividends that were paid (not declared) during the year (year-to-date amounts). Dividends may be paid by the corporation to the Government of Canada before or after the corporation's year-end. For the Bank of Canada, the reported dividend amounts represent the remittance of ascertained surplus to the Receiver General for Canada.

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Table 1 Note 13

Crown corporations use different reporting standards (International Financial Reporting Standards (IFRS), Public Sector Accounting Standards (PSAS) or Public Sector Accounting Standards for government-controlled not-for-profit organizations (PSAS-GNFPO)). No conversion to one or the other reporting standard was done for the purposes of presenting the financial information.

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  • Total revenues (both self-generated revenues and budgetary appropriations), net income, total comprehensive income and dividends are cumulative as of the second quarter and onwards for each reporting year.

  • The financial statements do not always display the same information consistently; therefore, certain values have been adjusted or could not be directly linked to the reporting category in order to provide a meaningful basis for comparison between the Crown corporations.

  • The data presented reflect most Crown corporations. Where data could not be included, an explanation has been provided.

  • When comparing individual Crown corporations' reports with the data presented here, note that a corporation may have restated, after the fact, certain financial data to reflect changes in its accounting policies. No attempt has been made to apply such changes to the data in this report.

  • The annual report financial data reported based on published Crown corporation annual reports, was presented for information purposes including the cumulative results generated during the year.

  • The data presented was derived from the annual reports or quarterly financial reports found on the listed Crown Corporation's website for the period presented.

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