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.

Details of transactions relating to assets under capital Leases
(in thousands of dollars)
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.

Details of obligations related to capital leases
(in thousands of dollars)
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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