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Consolidated Financial Information for Crown Corporations (Third Quarter 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 Q3 ending on 16,147 8,213 7,934 0 16,151 16,151 15,873 278 278 4,109 0 IFRS
14 Atomic Energy of Canada Limited Consolidated Q3 ending on 1,032,429 7,393,949 (6,361,520) 267,830 1,518,175 1,786,005 470,431 1,315,574 1,315,574 0 0 IFRS
15 Bank of Canada Enterprise Q3 ending on 87,745,700 87,319,700 426,000 0 1,330,600 1,330,600 552,500 778,100 956,800 0 757,200 IFRS
17 Blue Water Bridge Authority Enterprise Q3 ending on 246,952 105,799 141,153 0 18,948 18,948 16,871 2,077 2,077 92,792 0 IFRS
20 Business Development Bank of Canada Enterprise Q3 ending on 19,253,203 14,913,981 4,339,222 0 818,088 818,088 499,778 318,310 476,749 14,607,180 59,593 IFRS
29 Canada Council for the Arts Consolidated Q3 ending on 358,238 79,361 278,877 159,659 5,242 164,901 152,535 12,366 12,366 0 0 PSAS
30 Canada Deposit Insurance Corporation Enterprise Q3 ending on 2,782,969 1,260,887 1,522,082 0 232,950 232,950 27,125 205,802 205,802 0 0 IFRS
31 Canada Development Investment Corporation Enterprise Q3 ending on 4,945,777 128,341 4,817,436 0 963,882 963,882 65,690 845,793 1,358,628 0 800,221 IFRS
40 Canada Lands Company Limited Enterprise Q3 ending on 638,739 232,565 406,174 10,276 140,291 150,567 126,652 6,856 17,059 174,154 67,200 IFRS
42 Canada Mortgage and Housing Corporation Enterprise Q3 ending on 289,091,000 273,943,000 15,148,000 1,533,000 7,591,000 9,124,000 7,440,000 1,276,000 1,304,000 263,868,000 0 IFRS
43 Canada Pension Plan Investment Board N/A  Q3 ending on 241,766,000 40,273,000 201,493,000 0 16,627,000 16,627,000 368,000 16,259,000 16,259,000 0 0 IFRS
44 Canada Post Corporation Enterprise Q3 ending on 6,355,000 6,815,000 (460,000) 0 5,652,000 5,652,000 5,740,000 (88,000) 2,154,000 1,129,000 0 IFRS
51 Canadian Air Transport Security Authority Consolidated Q3 ending on 361,638 386,107 (24,469) 392,926 355 393,281 399,278 (5,997) (5,997) 0 0 IFRS
53 Canadian Broadcasting Corporation Consolidated Q3 ending on 1,684,777 1,442,440 242,337 750,959 503,463 1,254,422 1,319,779 (65,357) 191,611 394,204 0 IFRS
58 Canadian Commercial Corporation Consolidated Q3 ending on 739,139 689,005 50,134 11,611 1,180,745 1,192,356 1,192,590 (234) (234) 0 0 IFRS
61 Canadian Dairy Commission Consolidated Q3 ending on 106,757 74,860 31,897 2,981 255,986 258,967 238,055 20,912 20,912 62,155 0 IFRS
81 Canadian Museum for Human Rights Consolidated Q3 ending on 340,004 329,379 10,625 14,250 110 14,360 13,005 1,355 1,355 0 0 PSAS-GNFPO
82 Canadian Museum of History Consolidated Q3 ending on 310,916 247,705 63,211 52,305 14,486 66,791 65,642 1,149 1,149 0 0 PSAS-GNFPO
84 Canadian Museum of Immigration at Pier 21 Consolidated Q3 ending on 27,639 18,070 9,569 7,126 1,368 8,494 8,239 255 255 0 0 PSAS-GNFPO
85 Canadian Museum of Nature Consolidated Q3 ending on 210,547 219,608 (9,061) 26,581 4,543 31,124 29,067 2,057 2,057 0 0 PSAS-GNFPO
92 Canadian Race Relations Foundation Consolidated Q3 ending on 26,007 106 25,901 0 1,044 1,044 593 451 451 0 0 PSAS-GNFPO
97 Destination Canada Consolidated Q3 ending on 22,062 11,673 10,389 47,532 6,968 54,500 49,458 5,042 5,042 0 0 PSAS
119 Defence Construction (1951) Limited Consolidated Q3 ending on 59,008 24,501 34,507 0 70,199 70,199 71,343 (1,144) (1,144) 0 0 IFRS
143 Enterprise Cape Breton Corporation Consolidated Q3 ending on 51,721 434,767 (383,046) 35,941 1,421 37,362 13,451 23,911 23,911 4,356 0 PSAS
146 Export Development Canada Enterprise Q3 ending on 40,677,000 32,526,000 8,151,000 0 1,119,000 1,119,000 479,000 640,000 716,000 29,828,000 1,440,000 IFRS
147 Farm Credit Canada Enterprise Q3 ending on 27,164,680 23,220,550 3,944,130 0 909,873 909,873 465,956 443,917 402,862 22,921,136 0 IFRS
148 Federal Bridge Corporation Limited, The Consolidated Q3 ending on 544,310 133,518 410,792 161,506 12,520 174,026 91,440 82,586 82,586 4,866 0 PSAS
157 Freshwater Fish Marketing Corporation Enterprise Q3 ending on 49,342 40,974 8,368 0 51,152 51,152 49,141 1,488 1,488 33,073 0 IFRS
163 Great Lakes Pilotage Authority Enterprise Q3 ending on 4,739 7,879 (3,140) 0 12,757 12,757 13,233 (476) (476) 0 0 IFRS
186 International Development Research Centre Consolidated Q3 ending on 69,045 53,341 15,704 134,213 38,354 172,567 169,015 3,552 3,552 0 0 IFRS
197 Laurentian Pilotage Authority Enterprise Q3 ending on 32,232 11,131 21,101 0 55,455 55,455 54,709 746 746 0 0 IFRS
202 Marine Atlantic Inc. Consolidated Q3 ending on 333,641 84,069 249,572 88,935 88,712 177,647 190,865 (13,218) (13,218) 0 0 PSAS
217 National Arts Centre Corporation Consolidated Q3 ending on 79,992 81,679 (1,687) 29,997 26,300 56,297 56,591 (294) (294) 0 0 PSAS-GNFPO
219 National Capital Commission Consolidated Q3 ending on 803,465 135,563 667,902 86,252 26,609 112,861 92,925 19,936 19,936 0 0 PSAS
224 National Gallery of Canada Consolidated Q3 ending on 121,653 114,064 7,589 34,670 5,283 39,953 39,467 486 486 0 0 PSAS-GNFPO
226 Canada Science & Technology Museums Corp. Consolidated Q3 ending on 80,266 68,424 11,842 22,221 9,612 31,833 32,112 (279) (279) 4,533 0 PSAS-GNFPO
261 Pacific Pilotage Authority Enterprise Q3 ending on 31,862 9,139 22,723 0 55,908 55,908 55,363 545 545 0 0 IFRS
272 PPP Canada Consolidated Q3 ending on 1,220,694 1,215,184 5,510 9,225 398 9,623 7,323 2,300 2,300 0 0 PSAS
292 Ridley Terminals Inc. Enterprise Q3 ending on 379,903 126,170 253,733 0 112,764 112,764 49,641 63,123 69,526 37,839 0 IFRS
294 Royal Canadian Mint Enterprise Q3 ending on 429,508 133,362 296,146 0 2,592,989 2,592,989 2,555,112 28,408 27,792 38,976 10,000 IFRS
312 Standards Council of Canada Consolidated Q3 ending on 8,718 3,151 5,567 5,686 6,353 12,039 14,435 (2,396) (2,396) 0 0 PSAS
315 Telefilm Canada Consolidated Q3 ending on 59,895 29,853 30,042 74,750 15,496 90,246 76,273 13,973 13,937 0 0 PSAS
334 VIA Rail Canada Inc. Consolidated Q3 ending on 1,325,900 1,468,400 (142,500) 290,734 203,456 494,190 458,756 35,434 302,338 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 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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