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Consolidated Financial Information for Crown Corporations
(Second Quarter 2019-2020; 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		 Total equity
table 1 note 5		 Appropriations
table 1 note 6		 Revenues (third parties)
table 1 note 7		 Total revenues
table 1 note 8		 Total 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		 Published
table 1 note 14
13 Atlantic Pilotage Authority Enterprise 31-Dec Period Ended Jun-30 23,006 10,437 12,569 0 13,380 13,380 13,163 217 217 5,278 0 IFRS Yes
14 Atomic Energy of Canada Limited Consolidated 31-Mar Period Ended Sept-30 1,067,688 8,047,945 (6,980,257) 342,290 62,484 404,774 664,744 (259,970) (259,970) 0 0 PSAS Yes
15 Bank of Canada Enterprise 31-Dec Period Ended Jun-30 116,587,900 116,059,100 528,800 0 925,600 925,600 270,100 655,500 425,800 0 0 IFRS Yes
20 Business Development Bank of Canada Enterprise 31-Mar Period Ended Sept-30 32,027,855 23,526,648 8,501,207 0 976,168 976,168 458,452 517,716 414,656 22,854,712 128,400 IFRS Yes
29 Canada Council for the Arts Consolidated 31-Mar Period Ended Sept-30 507,669 176,271 331,398 203,000 13,847 216,847 222,339 (5,492) (5,492) 0 0 PSAS Yes
30 Canada Deposit Insurance Corporation Enterprise 31-Mar Period Ended Sept-30 5,412,402 2,030,570 3,381,832 0 374,563 374,563 (21,943) 396,506 396,506 0 0 IFRS Yes
31 Canada Development Investment Corporation Enterprise 31-Dec Period Ended Jun-30 7,450,603 7,100,627 349,976 0 328,533 328,533 298,350 30,183 5,825 5,035,000 0 IFRS Yes
Canada Infrastructure Bank Consolidated 31-Mar Period Ended Sept-30 796,408 9,373 787,035 240,224 5,964 246,188 10,224 235,964 235,964 0 0 IFRS Yes
40 Canada Lands Company Limited Enterprise 31-Mar Period Ended Sept-30 1,222,720 586,335 636,385 0 118,456 118,456 90,699 27,757 27,757 681,856 30,000 IFRS Yes
42 Canada Mortgage and Housing Corporation Enterprise 31-Dec Period Ended Jun-30 272,242,000 257,333,000 14,909,000 1,157,000 4,005,000 5,162,000 4,389,000 773,000 1,038,000 248,071,000 1,685,000 IFRS Yes
43 Canada Pension Plan Investment Board N/A 31-Mar Period Ended Sept-30 527,116,000 117,628,000 409,488,000 0 15,034,000 15,034,000 1,659,000 13,375,000 13,375,000 0 0 IFRS Yes
44 Canada Post Corporation Enterprise 31-Dec Period Ended Jun-29 10,704,000 12,591,000 (1,887,000) 0 4,381,000 4,381,000 4,343,000 38,000 (1,713,000) 997,000 0 IFRS Yes
51 Canadian Air Transport Security Authority Consolidated 31-Mar Period Ended Sept-30 683,786 736,420 (52,634) 397,054 6,530 403,584 409,910 (6,326) (28,995) 0 0 IFRS Yes
53 Canadian Broadcasting Corporation Consolidated 31-Mar Period Ended Sept-30 2,351,917 1,652,529 699,388 577,749 231,216 808,965 805,212 3,753 (20,804) 281,854 0 IFRS Yes
68 Canadian Commercial Corporation Consolidated 31-Mar Period Ended Sept-30 100,196 79,520 20,676 2,500 10,729 13,229 13,902 (673) (673) 0 0 IFRS Yes
61 Canadian Dairy Commission Consolidated 31-Jul Period Ended Jan-31 71,320 45,274 26,046 1,975 202,029 204,004 204,084 (80) (80) 27,700 0 IFRS Yes
81 Canadian Museum for Human Rights Consolidated 31-Mar Period Ended Sept-30 300,980 290,537 10,443 15,456 6,098 21,554 20,710 844 844 0 0 PSAS-GNFPO Yes
82 Canadian Museum of History Consolidated 31-Mar Period Ended Sept-30 312,456 241,818 70,638 40,297 11,528 51,825 49,746 2,079 2,079 0 0 PSAS-GNFPO Yes
84 Canadian Museum of Immigration at Pier 21 Consolidated 31-Mar Period Ended Sept-30 28,034 14,268 13,766 5,197 1,892 7,089 6,360 729 729 0 0 PSAS-GNFPO Yes
85 Canadian Museum of Nature Consolidated 31-Mar Period Ended Sept-30 197,140 201,645 (4,505) 16,965 7,172 24,137 26,489 (2,352) (2,352) 0 0 PSAS-GNFPO Yes
92 Canadian Race Relations Foundation Consolidated 31-Mar Period Ended Sept-30 30,737.21 102.53 30,634.69 0 480.18 480.18 479.20 0.98 0.98 0 0 PSAS-GNFPO Yes
97 Destination Canada Consolidated 31-Dec Period Ended Jun-30 54,769 22,411 32,358 49,388 9,198 58,586 48,046 10,540 10,540 0 0 PSAS Yes
119 Defence Construction (1951) Limited Consolidated 31-Mar Period Ended Sept-30 62,897 52,928 9,969 0 59,198 59,198 61,113 (1,915) (1,915) 0 0 IFRS Yes
146 Export Development Canada Enterprise 31-Dec Period Ended Jun-30 66,794 57,163 9,631 0 1,471,000 1,471,000 1,179,000 292,000 297,000 54,502,000 IFRS Yes
147 Farm Credit Canada Enterprise 31-Mar Period Ended Sept-30 39,592,293 33,179,348 6,412,945 0 896,194 896,194 507,187 389,007 378,117 32,566,604 394,800 IFRS Yes
148 Federal Bridge Corporation Limited, The Consolidated 31-Mar Period Ended Sept-30 419,891 172,070 247,821 1,769 23,503 25,272 23,947 1,325 1,567 57,637 IFRS Yes
157 Freshwater Fish Marketing Corporation Enterprise 30-Apr Period Ended Oct-31 69,202 50,446 18,756 0 34,858 34,858 34,542 316 316 38,775 0 IFRS Yes
163 Great Lakes Pilotage Authority Enterprise 31-Dec Period Ended Jun-30 9,302 8,891 411 0 14,613 14,613 13,664 949 949 0 0 IFRS Yes
186 International Development Research Centre Consolidated 31-Mar Period Ended Sept-30 88,433 73,429 15,004 65,300 25,196 90,496 89,637 859 859 0 0 IFRS Yes
194 Jacques-Cartier and Champlain Bridges Inc. Consolidated 31-Mar Period Ended Sept-30 638,034.82 75,230.01 562,804.81 79,094.63 732.59 79,827.22 82,919.09 (3,091.87) (3,091.87) 0 0 PSAS Yes
197 Laurentian Pilotage Authority Enterprise 31-Dec Period Ended Jun-30 45,479.04 17,349.18 28,129.86 0 50,317.37 50,317.37 51,015.19 (697.82) (697.82) 0 0 IFRS Yes
202 Marine Atlantic Inc. Consolidated 31-Mar Period Ended Sept-30 594,950 98,618 496,332 42,091 69,695 111,786 116,884 (5,098) (5,098) 0 0 PSAS Yes
217 National Arts Centre Corporation Consolidated 31-Aug Period Ended Feb-29 250,390 255,689 (5,299) 25,389 23,335 48,724 48,257 467 467 0 0 PSAS-GNFPO Yes
219 National Capital Commission Consolidated 31-Mar Period Ended Sept-30 927,490 223,766 703,724 71,338 31,377 102,715 68,044 34,671 34,671 0 0 PSAS Yes
224 National Gallery of Canada Consolidated 31-Mar Period Ended Sept-30 108,408 105,834 2,574 24,139 9,984 34,123 34,332 (209) (209) 0 0 PSAS-GNFPO Yes
226 Canada Science & Technology Museums Corp. Consolidated 31-Mar Period Ended Sept-30 305,948 293,370 12,578 19,303 7,787 27,090 27,955 (865) (865) 4,208 0 PSAS-GNFPO Yes
261 Pacific Pilotage Authority Enterprise 31-Dec Period Ended Jun-30 N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A IFRS No
281 Public Sector Pension Investment Plan N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A IFRS No
294 Royal Canadian Mint Enterprise 31-Dec Period Ended Jun-29 399,107 230,267 168,840 0 630,017 630,017 617,528 12,489 12,390 11,991 0 IFRS Yes
312 Standards Council of Canada Consolidated 31-Mar Period Ended Sept-30 N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A PSAS No
315 Telefilm Canada Consolidated 31-Mar Period Ended Sept-30 76,496 41,794 34,702 50,614 12,142 62,756 41,865 20,891 20,891 0 PSAS Yes
334 VIA Rail Canada Inc. Consolidated 31-Dec Period Ended Jun-30 1,515,425 1,710,853 (195,428) 209,636 185,185 394,821 397,057 (2,236) (109,828) 0 0 IFRS Yes
339 Windsor-Detroit Bridge Authority Consolidated 31-Mar Period Ended Sept-30 1,630,415 744,468 885,947 272,499 7,912 280,411 61,837 218,574 218,574 0 0 PSAS Yes

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 March 31st, 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 before-tax income or loss (where applicable), whereas the total comprehensive income (loss) includes other comprehensive income and any extraordinary items (i.e. income tax paid). 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”. The figures presented match the reported figures directly (slight variances may exist due to rounding).

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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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Table 1 Note 14

A yes indicates the Crown Corporation has complied with the FAA 65.1 (3) “The appropriate Minister shall cause the report to be made public within 60 days after the end of the fiscal quarter to which the report relates”. TBD indicates the report is forthcoming and has yet to be published.

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