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Consolidated Financial Information for Crown Corporations (First Quarter 2015-2016; 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 Q1 ending on 15,888 9,210 6,678 0 5,091 5,091 5,555 (464) (464) 4,529 0 IFRS 
14 Atomic Energy of Canada Limited Consolidated Q1 ending on   956,539 10,023,762 (9,067,223) 34,957 838,530 873,487 146,970 726,517 726,517 0 0 IFRS
15 Bank of Canada Enterprise Q1 ending on 92,640,400 92,157,500 482,900 0 453,000 453,000 145,700 307,300 335,300 0 150,400 IFRS 
20 Business Development Bank of Canada Enterprise Q1 ending on   21,499,553 16,393,463 5,106,090 0 336,770 336,770 165,760 171,010 242,909 16,043,178 62,888 IFRS
29 Canada Council for the Arts Consolidated Q1 ending on   416,359 145,129 271,230 82,000 1,655 83,655 101,327 (17,672) (17,672) 0 0 PSAS
30 Canada Deposit Insurance Corporation Enterprise Q1 ending on   3,150,379 1,408,562 1,741,817 0 100,380 100,380 158,975 (58,810) (58,810) 0 0 IFRS
31 Canada Development Investment Corporation Enterprise Q1 ending on 4,034,580 154,469 3,880,111 0 67,122 67,122 16,643 43,599 561,810 0 467,809 IFRS 
40 Canada Lands Company Limited Enterprise Q1 ending on   891,307 446,061 445,246 0 88,796 88,796 81,960 5,385 5,385 344,696 0 IFRS
42 Canada Mortgage and Housing Corporation Enterprise Q1 ending on 246,916,000 228,182,000 18,734,000 630,000 1,877,000 2,507,000 2,056,000 342,000 552,000 218,822,000 0 IFRS 
43 Canada Pension Plan Investment Board N/A  Q1 ending on   335,966,000 67,315,000 268,651,000 0 474,000 474,000 641,000 (167,000) (167,000) 0 0 IFRS
44 Canada Post Corporation Enterprise Q1 ending on 7,689,000 9,944,000 (2,255,000) 0 2,069,000 2,069,000 2,047,000 14,000 (244,000) 1,128,000 0 IFRS 
51 Canadian Air Transport Security Authority Consolidated Q1 ending on 432,489 433,739 (1,250) 146,609 716 147,325 150,327 (3,002) 7,638 0 0 IFRS
53 Canadian Broadcasting Corporation Consolidated Q1 ending on   2,003,337 1,521,369 481,968 169,163 120,962 290,125 366,179 (76,054) 105,451 365,639 0 IFRS
58 Canadian Commercial Corporation Consolidated Q1 ending on   2,979,331 2,956,801 22,530 2,220 680,634 682,854 681,025 1,829 1,829 0 0 IFRS
61 Canadian Dairy Commission Consolidated Q1 ending on 88,253 71,413 16,840 874 61,658 62,532 57,773 4,759 4,759 57,525 0 IFRS
81 Canadian Museum for Human Rights Consolidated Q1 ending on   351,527 342,692 8,835 7,365 2,899 10,264 8,897 1,367 1,367 0 0 PSAS-GNFPO
82 Canadian Museum of History Consolidated Q1 ending on   315,743 253,080 62,663 17,627 4,276 21,903 22,896 (993) (993) 0 0 PSAS-GNFPO
84 Canadian Museum of Immigration at Pier 21 Consolidated Q1 ending on 35,622 24,991 10,631 2,494 521 3,015 3,122 (107) (107) 0 0 PSAS-GNFPO
85 Canadian Museum of Nature Consolidated Q1 ending on   201,662 210,011 (8,349) 7,952 2,206 10,158 9,715 443 443 0 0 PSAS-GNFPO
92 Canadian Race Relations Foundation Consolidated Q1 ending on   27,895 97 27,798 0 397 397 336 61 61 0 0 PSAS-GNFPO
97 Destination Canada Consolidated Q1 ending on 27,299 10,171 17,128 12,885 2,611 15,496 10,513 4,983 4,983 0 0 PSAS 
119 Defence Construction (1951) Limited Consolidated Q1 ending on 61,145 31,103 30,042 0 21,594 21,594 22,558 (964) (964) 0 0 IFRS
146 Export Development Canada Enterprise Q1 ending on 54,993,000 46,466,000 8,527,000 0 481,000 481,000 160,000 321,000 311,000 41,984,000 0 IFRS 
147 Farm Credit Canada Enterprise Q1 ending on   29,437,244 24,377,615 5,059,629 0 309,105 309,105 152,140 156,965 151,015 24,129,224 0 IFRS
148 Federal Bridge Corporation Limited, The Consolidated Q1 ending on   378,458 141,113 237,345 3,722 10,041 13,763 9,307 4,456 4,298 92,778 0 PSAS
157 Freshwater Fish Marketing Corporation Enterprise Q1 ending on 49,664 37,415 12,249 0 19,329 19,329 16,913 1,897 1,897 25,953 0 IFRS
163 Great Lakes Pilotage Authority Enterprise Q1 ending on 3,252 4,618 (1,366) 0 47 47 985 (938) (938) 0 0 IFRS 
186 International Development Research Centre Consolidated Q1 ending on   60,891 44,707 16,184 38,500 22,370 60,870 65,211 (4,341) (4,341) 0 0 IFRS
194 Jacques-Cartier and Champlain Bridges Inc. Consolidated Q1 ending on   580,794 132,684 448,110 54,135 961 55,096 52,400 2,696 2,696 0 0 PSAS
197 Laurentian Pilotage Authority Enterprise Q1 ending on 33,886 9,957 23,929 0 17,619 17,619 17,648 (29) (29) 0 0 IFRS 
202 Marine Atlantic Inc. Consolidated Q1 ending on   370,505 110,822 259,683 32,517 25,602 58,119 61,214 (3,095) (3,095) 0 0 PSAS
217 National Arts Centre Corporation Consolidated Q1 ending on 87,715 89,876 (2,161) 9,619 7,073 16,692 17,676 (985) (985) 0 0 PSAS-GNFPO
219 National Capital Commission Consolidated Q1 ending on   791,616 142,906 648,710 22,371 8,315 30,686 27,755 2,931 2,931 0 0 PSAS
224 National Gallery of Canada Consolidated Q1 ending on   110,944 101,532 9,412 11,451 2,338 13,789 12,524 1,265 1,265 0 0 PSAS-GNFPO
226 Canada Science & Technology Museums Corp. Consolidated Q1 ending on   84,420 70,773 13,647 7,576 1,767 9,343 8,611 732 732 4,533 0 PSAS-GNFPO
261 Pacific Pilotage Authority Enterprise Q1 ending on 29,336 11,739 17,597 0 16,183 16,183 16,911 (728) (728) 1,700 0 IFRS 
272 PPP Canada Consolidated Q1 ending on   1,410,025 1,404,164 5,861 2,950 365 3,315 3,139 176 176 0 0 PSAS
292 Ridley Terminals Inc. Enterprise Q1 ending on 402,469 139,759 262,710 0 12,088 12,088 13,986 (1,898) (3,647) 32,826 0 IFRS 
294 Royal Canadian Mint Enterprise Q1 ending on 506,369 161,985 344,384 0 640,308 640,308 624,600 11,666 10,567 42,071 0 IFRS 
312 Standards Council of Canada Consolidated Q1 ending on   10,674 4,442 6,232 2,457 2,263 4,720 4,750 (30) (30) 0 0 PSAS
315 Telefilm Canada Consolidated Q1 ending on   60,372 25,371 35,001 20,469 3,481 23,950 14,122 9,828 9,828 0 0 PSAS
334 VIA Rail Canada Inc. Consolidated Q1 ending on 1,384,925 1,504,911 (119,986) 107,104 60,851 167,955 156,445 11,347 38,811 0 0 IFRS 
339 Windsor-Detroit Bridge Authority Consolidated Q1 ending on 30,943 6,048 24,895 21,000 161 21,161 3,476 17,685 17,685 0 0 PSAS

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 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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