Please note:
Each time a chapter is revised and re-issued, the chapter is superseded by the latest one. The table below provides a revision number, as well as a summary of the significant changes that relate to each of the last 3 fiscal years. The revision icon (R) is used to identify changes within a paragraph in the latest revision to a chapter.
Table Summary
Receiver General Manual (RGM) - Chapter 18 Version Tracking Summary Table. The table has 3 columns. The first column indicates the revision number for each of the last three revisions beginning with the latest revision to the chapter; the second column shows the date of each revision and the last column presents a summary of the significant changes made related to each revision.
Chapter version
Version date
Summary of significant chapter changes
Revision 10
The revision includes the following changes:
Form CC‑1c has been created to collect additional information on Net trade accounts receivable.
Form CC‑2b‑3 has been revised to include information regarding contributions made and benefits paid during the reporting period which was previously reported under CC‑2b‑4.
Form CC‑2b‑4 has been revised to collect additional information on the adherence of the pension plan to the reporting guidelines of the Superintendent of Financial Institutions and the information regarding the contributions made and benefits paid was removed.
Form CC‑2f has been created in order to collect more information on Deferred revenues.
Revision 9
The revision includes the following changes:
Form CC‑2b‑1 has been revised to clarify the table that details the Funded status of Defined Benefit Plans;
Form CC‑2b‑4 has been revised to collect additional information on Employer contributions from April 1 to March 31;
Form CC‑2d has been completely revised to reflect the new disclosure requirements in PS 3260;
Form CC‑2d‑1 has been revised to collect additional information on the nature and source of liabilities;
Form CC‑2d‑2 has been created in order to collect more information on Environmental Liabilities related to remediation liabilities;
Forms CC‑3a and CC‑3b have been revised to break down the information into categories for operations and cost of sales and services;
Revision 8
The revision includes the following changes:
Form CC‑1 has been revised to add a line for pension plan asset;
Form CC‑2 has been revised to separate pension plan liability from other employee future benefit liability;
Forms CC‑2b‑1, CC‑2b‑2, CC‑2b‑3, CC‑2b‑4 and CC‑2b‑5 have been revised to collect additional information on pensions and other employee future benefits;
Form CC‑2d has been revised and form CC‑2d‑1 has been created to collect additional information on environmental liabilities;
Form CC‑3 has been revised to add more revenues and expenses items and to redistribute other items between revenues and expenses;
Form CC‑6a has been revised to add some contingent liabilities categories; and
Form CC‑10 has been revised to add a section for explanations for variances due to a restatement and reclassification of prior period amounts.
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