Receiver General Manual - Chapter 18

Reporting Instructions for Crown Corporations and Other Reporting Entities

Table of Contents

1. Chapter 18 - Version Tracking Summary Table
2. 18.1 Introduction
   • 18.1.1 Purpose and Scope
   • 18.1.2 Authority
   • 18.1.3 Application
   • 18.1.4 Instruction
3. 18.2 Responsibilities
4. 18.3 Definitions
5. 18.4 Procedures
   • 18.4.1 Forms Preparation
   • 18.4.2 Forms CC-1, CC-1a and CC-1b - Assets, and CC-2, CC-2a, CC-2b-1, CC-2b-2, CC-2b-3, CC-2b-4, CC-2b-5, CC-2c, CC-2d and CC-2e - Liabilities and Equity
     
     • 18.4.2.1 Forms CC-1, CC-1a and CC-1b - Assets, and CC-2, CC-2a, CC-2c, CC-2d and CC-2e - Liabilities and Equity
     • 18.4.2.2 Forms CC-2b-1, CC-2b-2, CC-2b-3, CC-2b-4 and CC-2b-5 –
       Liabilities - Supporting Details, Pensions and Other Employee Future Benefits
   • 18.4.3 Forms CC-3, CC-3a and CC-3b - Revenues and Expenses and Form CC-3c - Other Comprehensive Income
   • 18.4.4 Forms CC-4, CC-4a and CC-4b - Equity Accounts
     1. Contributed Surplus
     2. Accumulated profits/losses or Net assets/liabilities
     3. Capital Stock
     4. Other Equity Accounts/Funds
     5. Accumulated Other Comprehensive Income or Losses
     6. Accumulated Remeasurement Gains or Losses
   • 18.4.5 Forms CC-5, CC-5a, CC-5b and CC-5c - Annual Supplementary Information
     1. Details of Transactions relating to Capital Assets
     2. 1) Details of Transactions relating to Assets under Capital Leases
        2) Obligations related to Capital Leases
     3. Supplementary Information on Capital Assets
     4. Amortization Policies and Other Supplementary Information
   • 18.4.6 Forms CC-6, CC-6a and CC-6b - Supplementary Information
     1. Borrowings from Third Parties, including Accrued Interest
     2. Maturity of Borrowings from Third Parties, including Accrued Interest
     3. Currency of Borrowings from Third Parties, including Accrued Interest
     4. Terms and Conditions by Borrowing Instrument
     5. Contingent Liabilities
     6. Contractual Obligations
   • 18.4.7 Form CC-7 - Change in Accounting Policies or Unusual Transactions
   • 18.4.8 Form CC-8 - Reconciliation between International Financial Reporting Standards and Public Sector Accounting Standards
   • 18.4.9 Form CC-10 - Insurance Programs
   • 18.4.10 Form CC-12 - List of Crown Corporations and Other Reporting Entities
   • 18.4.11 Annual Report
   • 18.4.12 Frequency of Reporting
   • 18.4.13 Submission of Forms
6. 18.5 Inquiries
   
   
7. Appendix A - List of Crown Corporations and Other Reporting Entities
8. Appendix B - List of Government Organizations (Departments and Agencies)
9. Appendix C - Examples of Completed Forms
10. Blank CC Forms