Form CC‑5a
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ABC Corporation Limited
CC‑5a
Annual supplementary information
Assets and obligations under capital leases
March 31, 2017
To be completed only by consolidated Crown corporations and other entities on an annual basis.
Table Summary
This table consists of four columns: Identification of capital lease, Capital lease, Accumulated amortization and Net book value balance March 31. The second column is split into six columns: Opening balance April 1, Acquisitions during the year, Disposals or write-offs (enter as negative), Work in progress transfers, Other transactions and Closing balance March 31. The third column is split into five columns: Opening balance April 1, Amortization for the year, Disposals or write-offs (enter as negative), Other transactions and Closing balance March 31. The rows are divided into three groups: Land, Buildings and works, Machinery and equipment, and Vehicles.
Identification of capital lease | Capital lease | Accumulated amortization | Net book value balance March 31 | |||||||||
---|---|---|---|---|---|---|---|---|---|---|---|---|
Opening balance April 1 | Acquisitions during the year | Disposals/ write-offs (enter as negative) | Work in progress transfers | Other transactions 52 | Closing balance March 31 | Opening balance April 1 | Amortization for the year | Disposals/ write-offs (enter as negative) | Other transactions 52 | Closing balance March 31 | ||
Land, buildings and works | ||||||||||||
Land | 0 | 0 | 0 | |||||||||
Buildings | 40,225 | 40,225 | 5,750 | 1,150 | 6,900 | 33,325 | ||||||
Works and infrastructure | 0 | 0 | 0 | |||||||||
Sub-total | 40,225 | 0 | 0 | 0 | 0 | 40,225 | 5,750 | 1,150 | 0 | 0 | 6,900 | 33,325 |
Machinery and equipment | ||||||||||||
Machinery and equipment | 25 | 25 | 5 | 5 | 10 | 15 | ||||||
Informatics equipment hardware | 0 | 0 | 0 | |||||||||
Software | 0 | 0 | 0 | |||||||||
Other equipment, including furniture | 0 | 0 | 0 | |||||||||
Sub-total | 25 | 0 | 0 | 0 | 0 | 25 | 5 | 5 | 0 | 0 | 10 | 15 |
Vehicles | ||||||||||||
Ships and boats | 0 | 0 | 0 | |||||||||
Aircraft | 0 | 0 | 0 | |||||||||
Motor vehicles (non-military) | 10,000 | 10,000 | 1,000 | 1,000 | 2,000 | 8,000 | ||||||
Other vehicles | 0 | 0 | 0 | |||||||||
Sub-total | 10,000 | 0 | 0 | 0 | 0 | 10,000 | 1,000 | 1,000 | 0 | 0 | 2,000 | 8,000 |
Total capital lease assets (Agrees with CC‑1) | 50,250 | 0 | 0 | 0 | 0 | 50,250 | 6,755 | 2,155 | 0 | 0 | 8,910 | 41,340 |
Table Summary
This table consists of six columns: Identification of capital lease, Inception date, Lease term in years, Discount rate, Balances at March 31 and Payments due in subsequent years. The fifth column is split into three columns: Total remaining minimum lease payments, Less: imputed interest and Net obligations related to capital lease agreements. The sixth column is split into seven columns: payments, interest or obligation, and six subsequent fiscal years. The rows are divided into five groups: Leases greater than $1 million, Land, buildings, and works, Machinery and equipment, Vehicles, All leases less than $1 million.
Identification of capital lease | Inception date | Lease term in years | Discount rate (%) | Balances at March 31 | Payments due in subsequent years 53 | ||||||||
---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Total remaining minimum lease payments | Less: imputed interest | Net obligations related to capital lease agreements | Column 8 | Year 1 | Year 2 | Year 3 | Year 4 | Year 5 | Year 6 & subsequently | ||||
Leases > $1 million: | |||||||||||||
Land, buildings, and works | |||||||||||||
National Heritage Building, Aylmer, Quebec | September 30, 1997 | 35 | 7.50 | 106,750 | 73,230 | 33,520 | Payments | 3,500 | 3,500 | 3,500 | 3,500 | 3,500 | 89,250 |
0 | Interest | 2,514 | 2,440 | 2,361 | 2,275 | 2,183 | 61,457 | ||||||
0 | Net obligation | 986 | 1,060 | 1,139 | 1,225 | 1,317 | 27,793 | ||||||
Machinery and equipment | |||||||||||||
0 | Payments | ||||||||||||
0 | Interest | ||||||||||||
0 | Net obligation | 0 | 0 | 0 | 0 | 0 | 0 | ||||||
Vehicles | |||||||||||||
0 | Payments | ||||||||||||
0 | Interest | ||||||||||||
0 | Net obligation | 0 | 0 | 0 | 0 | 0 | 0 | ||||||
All leases < $1 million: | |||||||||||||
15,500 | 5,320 | 10,180 | Payments | 1,200 | 1,200 | 1,200 | 1,200 | 1,200 | 9,500 | ||||
0 | Interest | 713 | 679 | 642 | 603 | 516 | 2,167 | ||||||
0 | Net obligation | 487 | 521 | 558 | 597 | 684 | 7,333 | ||||||
0 | |||||||||||||
Total (Net obligations related to capital lease agreements must agree with CC‑2) | 122,250 | 78,550 | 43,700 | 4,700 | 4,700 | 4,700 | 4,700 | 4,700 | 98,750 | ||||
Interest expense on capital leases recorded in the current year: | 4,325 |
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