Receiver General Manual - Chapter 18

Reporting Instructions for Crown Corporations and Other Reporting Entities

Table of Contents

• Chapter 18 - Version Tracking Summary Table
• 18.1 Introduction
  • 18.1.1 Purpose and Scope
  • 18.1.2 Authority
  • 18.1.3 Application
  • 18.1.4 Instruction
• 18.2 Responsibilities
• 18.3 Definitions
• 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, CC‑2d‑1, CC‑2d‑2 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, CC‑2d‑1, CC‑2d‑2 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 â€“ 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. a) Details of Transactions relating to Assets under Capital Leases
       b) 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, CC‑6b‑1 and CC‑6b‑2 - Supplementary Information
    1. Borrowings
       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
    2. Contingent Liabilities and Contractual Obligations
       1. Contingent Liabilities
       2. 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
• 18.5 Inquiries
  
  

Appendices

• Appendix A - List of Crown Corporations and Other Reporting Entities
• Appendix B - List of Government Organizations (Departments and Agencies)

Forms

• Transmittal Memorandum
• Form CC‑1 - Assets
• Form CC‑2 - Liabilities and Equity
• Form CC‑1a, Form CC‑1b, Form CC‑2a, Form CC‑2b‑1, Form CC‑2b‑2, Form CC‑2b‑3, Form CC‑2b‑4, Form CC‑2b‑5, Form CC‑2c, Form CC‑2d, Form CC‑2d‑1, Form CC‑2d‑2 and Form CC‑2e - Assets and Liabilities - Supporting details
• Form CC‑3 - Revenues and Expenses
• Form CC‑3a and Form CC-3b - Revenues and Expenses - Supporting Details
• Form CC‑3c - Other Comprehensive Income
• Form CC‑4, Form CC‑4a and Form CC‑4b - Equity Accounts
• Form CC‑5 (this page is wider than normal) - Capital Assets Schedule
• Form CC‑5a (this page is wider than normal) - Assets and Obligations under Capital Leases
• Form CC‑5b - Supplementary Information on Capital Assets
• Form CC‑5c - Amortization Policies, Works of Art or Similar Items
• Form CC‑6 - Supplementary Information: Borrowings
• Form CC‑6a, Form CC‑6b‑1 (this page is wider than normal) and Form CC‑6b‑2 (this page is wider than normal) - Supplementary Information on Contingent Liabilities and Contractual Obligations
• Form CC‑7 - Change in Accounting Policies or Unusual Transactions
• Form CC‑8 - Reconciliation between IFRS and PSAS
• Form CC‑10 - Insurance Programs
• Form CC‑12 - List of Crown Corporations and Other Reporting Entities