Quarterly Survey of Financial Statements ─ Investment Dealers (F4)

Reporting entity

1. Indicate which type of corporation this report covers.

  1. A single corporation
  2. Part of a corporation
  3. A consolidated family of corporations
  4. Other (specify)

2. Is the reporting entity part of a Canadian consolidation?

  1. Yes
  2. No

3. Does this reporting entity have investments in partnerships or joint ventures?

  1. Yes
  2. No

4. Indicate the accounting standard used to complete this questionnaire.

  1. International Financial Reporting Standards (IFRS)
  2. Accounting Standards for Private Enterprises (ASPE)
  3. United States Generally Accepted Accounting Principles (U.S. GAAP)
  4. Other (specify)

5. Indicate the currency used to complete this survey.

  1. Canadian dollars
  2. U.S. dollars

6. What are the start and end dates of this enterprise's reporting period for the quarter ending:

From: YYYY-MM-DD to YYYY-MM-DD

Asset

7. Report your assets

  1. Cash and deposits ─ Canadian currency
  2. Cash and deposits ─ foreign currency
  3. Accounts receivable
  4. Allowance for credit losses on receivables
  5. Investments in and claims on parent, subsidiaries and affiliates ─ shares and equity
    1. In Canada
    2. Outside Canada
  6. Investments in and claims on parent, subsidiaries and affiliates ─ accumulated earnings
    1. In Canada
    2. Outside Canada
  7. Investments in and claims on parent, subsidiaries and affiliates ─ debt claims on affiliates
    1. In Canada
    2. Outside Canada
  8. Canadian investments in non-affiliates ─ debt securities issued by the Government of Canada
    1. Term-to-maturity of less than one year
    2. Term-to-maturity of one year or more
  9. Canadian investments in non-affiliates ─ debt securities issued by provincial and municipal governments
    1. Term-to-maturity of less than one year
    2. Term-to-maturity of one year or more
  10. Canadian investments in non-affiliates ─ debt securities issued by corporations, trusts or others
    1. Term-to-maturity of less than one year
    2. Term-to-maturity of one year or more
  11. Canadian investments in non-affiliates ─ corporate shares, fund or trust units and other equity
    1. Publicly traded
    2. Other equity
  12. Canadian investments in non-affiliates ─ other investments
  13. Foreign investments in non-affiliates ─ debt securities
    1. Term-to-maturity of less than one year
    2. Term-to-maturity of one year or more
  14. Foreign investments in non-affiliates ─ other investments
  15. Derivative assets
  16. Reverse repurchase agreements
    1. Residents
    2. Non-residents
  17. Mortgage loans to non-affiliates ─ secured by property in Canada
    1. Residential
    2. Non-residential
  18. Mortgage loans to non-affiliates ─ secured by property outside Canada
  19. Mortgage loans to non-affiliates ─ accumulated allowance for credit losses
  20. Non-mortgage loans to non-affiliates
  21. Non-mortgage loans to non-affiliates ─ accumulated allowance for credit losses
  22. Fixed assets
    1. Depreciable assets and land
    2. Investment properties
    3. Accumulated depreciation
  23. Intangible assets
    1. Goodwill
    2. Other intangible assets
    3. Accumulated amortization
  24. Accrued pension asset
  25. Deferred income tax asset
  26. All other assets
    • Specify all major items within other assets
  27. Other allowances for credit losses

Total assets

Liabilities and equity

8. Report your liabilities

  1. Accounts payable
    1. Clients' free credit balances
    2. Other accounts payable
  2. Income taxes payable
  3. Securities sold short
    1. Corporate shares
    2. Other securities sold short
  4. Amounts owing to affiliates
    1. In Canada
    2. Outside Canada
  5. Borrowing from non-affiliates ─ mortgage loans
    1. Residential
    2. Non-residential
  6. Borrowing from non-affiliates ─ non-mortgage loans and overdrafts
    1. From lenders in Canada ─ banks
    2. From lenders in Canada ─ credit unions
    3. From lenders in Canada ─ other lenders in Canada
    4. From lenders outside Canada
  7. Borrowing from non-affiliates ─ debt securities
    1. Term-to-maturity of less than one year
    2. Term-to-maturity of one year or more
  8. Borrowing from non-affiliates ─ other borrowings
  9. Equity securities classified as liabilities
  10. Derivative liabilities
  11. Obligations related to repurchase agreements
    1. Residents
    2. Outside Canada
  12. Accrued pension liability
  13. Non-pension post retirement benefits
  14. Deferred income tax liability
  15. All other liabilities
    • Specify all major items within other liabilities
  16. Subordinated debt
    1. Chartered banks
    2. Affiliates
    3. Other subordinated debt

Total liabilities

Total debt capital

9. Report your equity.

  1. Share capital
    1. Preferred
    2. Common
  2. Unitholders' capital
  3. Contributed surplus
  4. Accumulated other comprehensive income
  5. Non-controlling interest
  6. Retained earnings
    1. Opening balance
    2. Net income (loss) for the current period
    3. Transfers from (to) share capital
    4. Other additions (deductions)
      • Specify all major items within other additions (deductions)
  7. Dividends declared
    1. Cash ─ preferred shares
    2. Cash ─ common shares
    3. Other dividends
  8. Income trust distributions

Closing balance

Total equity

Total liabilities and equity and Total debt capital

10. What period does this income statement cover?

From: YYYY-MM-DD to YYYY-MM-DD

11. Report your revenue

  1. New issues
  2. Principal transaction revenue
  3. Sales of financial services ─ commissions and brokerage revenue
    1. Insurance and pension business
    2. Real estate
    3. Securities
    4. Mutual funds
    5. Other commissions
  4. Sales of financial services ─ fees
  5. Sales of financial services ─ other sales of financial services
  6. Interest revenue from Canadian sources
    1. Debt securities
    2. Debt claims on affiliates
    3. Mortgages
    4. Other interest revenue
  7. Interest revenue from foreign sources
  8. Dividends
    1. From Canadian corporations
    2. From foreign corporations
  9. Rental revenue
  10. Gains and losses ─ fair value adjustments
    1. Realized
    2. Unrealized
  11. Gains and losses ─ foreign exchange
    1. Realized
    2. Unrealized
  12. All other revenues
    • Specify all major items within other revenues

Total revenue

12. Report your expenses

  1. Wages and salaries
  2. Employer portion of employee benefits
  3. Pension expense
    1. Current service cost
    2. Other pension expenses
  4. Stock options expense
  5. Indirect taxes
  6. Depreciation and amortization
    1. Depreciation
    2. Amortization ─ intangible assets
    3. Amortization ─ other
  7. Software, research and development
  8. Impairments
    1. Credit losses on receivables
    2. Other impairments
  9. Interest expense
    1. Debt securities
    2. Amounts owing to affiliates
    3. Mortgages
    4. Other interest expenses
  10. Dividends paid on equity securities classified as liabilities
  11. Charitable donations
  12. All other expenses
    • Specify all major items within other expenses

Total expenses

Income

13. Report your income.

  1. Income (loss) before income taxes
  2. Current income tax expense
  3. Deferred income tax expense
  4. Income (loss) after income taxes
  5. Equity in unconsolidated affiliates
  6. Net income (loss)
    1. Attributable to non-controlling interest
    2. Attributable to equity shareholders
  7. Other comprehensive income
    1. Items that will not be reclassified to net earnings
    2. Items that may be reclassified subsequently to net earnings
    3. Reclassification of realized (gains) losses to net earnings
    4. Income taxes
  8. Comprehensive income
    1. Attributable to non-controlling interest
    2. Attributable to equity shareholders

Disclosure of selected accounts

14. Report other disclosures.

  1. Equity method dividends
    1. Canadian dividends
    2. Foreign dividends
  2. Securitized assets ─ recognized
    1. Credit cards
    2. Mortgages
    3. Other assets
  3. Securitized assets ─ unrecognized
    1. Credit cards
    2. Mortgages
    3. Other assets
  4. Capitalized expenses for software, research and development

15. Allocate the changes to selected assets and liabilities.

  1. Investments in and claims on parent, subsidiaries and affiliates
    1. Initial balance
    2. Net (purchases-sales or issuances-repayments and other changes)
    3. Fair value adjustments and foreign exchange valuation adjustments
    4. a.4 Other adjustments
      • Closing balance
    5. Realized gains and losses
  2. Canadian and foreign investments in non-affiliates ─ debt securities
    1. Initial balance
    2. Net (purchases-sales or issuances-repayments and other changes)
    3. Fair value adjustments and foreign exchange valuation adjustments
    4. Other adjustments
      • Closing balance
    5. Realized gains and losses
  3. Canadian and foreign investments in non-affiliates ─ corporate shares, fund or trust units and other equity
    1. Initial balance
    2. Net (purchases-sales or issuances-repayments and other changes)
    3. Fair value adjustments and foreign exchange valuation adjustments
    4. Other adjustments
      • Closing balance
    5. Realized gains and losses
  4. Canadian and foreign investments in non-affiliates ─ other investments in non-affiliates
    1. Initial balance
    2. Net (purchases-sales or issuances-repayments and other changes)
    3. Fair value adjustments and foreign exchange valuation adjustments
    4. Other adjustments
      • Closing balance
    5. Realized gains and losses
  5. Mortgage loans to non-affiliates
    1. Initial balance
    2. Net (purchases-sales or issuances-repayments and other changes)
    3. Fair value adjustments and foreign exchange valuation adjustments
    4. Other adjustments
      • Closing balance
    5. Realized gains and losses
  6. Non-mortgage loans to non-affiliates
    1. Initial balance
    2. Net (purchases-sales or issuances-repayments and other changes)
    3. Fair value adjustments and foreign exchange valuation adjustments
    4. Other adjustments
      • Closing balance
    5. Realized gains and losses
  7. Fixed assets ─ depreciable assets and land
    1. Initial balance
    2. Net (purchases-sales or issuances-repayments and other changes)
    3. Fair value adjustments and foreign exchange valuation adjustments
    4. Other adjustments
      • Closing balance
    5. Realized gains and losses
  8. Fixed assets ─ investment properties
    1. Initial balance
    2. Net (purchases-sales or issuances-repayments and other changes)
    3. Fair value adjustments and foreign exchange valuation adjustments
    4. Other adjustments
      • Closing balance
    5. Realized gains and losses
  9. Intangible assets
    1. Initial balance
    2. Net (purchases-sales or issuances-repayments and other changes)
    3. Fair value adjustments and foreign exchange valuation adjustments
    4. Other adjustments
      • Closing balance
    5. Realized gains and losses
  10. Other assets
    1. Initial balance
    2. Net (purchases-sales or issuances-repayments and other changes)
    3. Fair value adjustments and foreign exchange valuation adjustments
    4. Other adjustments
      • Closing balance
    5. Realized gains and losses
  11. Debt liability securities owing
    1. Initial balance
    2. Net (purchases-sales or issuances-repayments and other changes)
    3. Fair value adjustments and foreign exchange valuation adjustments
    4. Other adjustments
      • Closing balance
    5. Realized gains and losses
  12. Other liabilities
    1. Initial balance
    2. Net (purchases-sales or issuances-repayments and other changes)
    3. Fair value adjustments and foreign exchange valuation adjustments
    4. Other adjustments
      • Closing balance
    5. Realized gains and losses
  13. Derivatives (assets and liabilities)
    1. Initial balance
    2. Net (purchases-sales or issuances-repayments and other changes)
    3. Fair value adjustments and foreign exchange valuation adjustments
    4. Other adjustments
      • Closing balance
    5. Realized gains and losses
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