Quarterly Survey of Financial Statements ─ Property and Casualty Insurers (F8)

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

Assets

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 ─ net assets of foreign offices
  8. Investments in and claims on parent, subsidiaries and affiliates ─ debt claims on affiliates
    1. In Canada
    2. Outside Canada
  9. 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
  10. 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
  11. 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
  12. Canadian investments in non-affiliates ─ corporate shares, fund or trust units and other equity
    1. Publicly traded
    2. Other equity
  13. Canadian investments in non-affiliates ─ other investments
  14. 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
  15. Foreign investments in non-affiliates ─ other investments
  16. Derivative assets
  17. Reverse repurchase agreements
  18. Mortgage loans to non-affiliates ─ secured by property in Canada
    1. Residential
    2. Non-residential
  19. Mortgage loans to non-affiliates ─ secured by property outside Canada
  20. Mortgage loans to non-affiliates ─ accumulated allowance for credit losses
  21. Non-mortgage loans to non-affiliates
  22. Non-mortgage to non-affiliates ─ accumulated allowance for credit loss
  23. Fixed assets
    1. Depreciable assets and land
    2. Investment properties
    3. Accumulated depreciation
  24. Reinsurance contract held assets
  25. Insurance contract assets
  26. Asset for insurance acquisition cash flows
  27. Equity accounted investees
  28. Intangible assets
    1. Goodwill
    2. Other intangible assets
    3. Accumulated amortization
  29. Accrued pension asset
  30. Deferred income tax asset
  31. All other assets
    • Specify all major items within other assets
  32. Other allowances for credit losses

Total assets

Liabilities and equity

Liabilities

8. Report your liabilities.

  1. Insurance contract liabilities
  2. Accounts payable
  3. Income taxes payable
  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
  12. Accrued pension liability
  13. Non-pension post retirement benefits
  14. Deferred income tax liability
  15. Policyholders’ liabilities
  16. All other liabilities
    • Specify all major items within other liabilities

Total liabilities

Equity

9. Report your equity.

  1. Share capital
    1. Preferred
    2. Common
  2. Contributed surplus
  3. Accumulated other comprehensive income
  4. Non-controlling interest
  5. Policyholders’ equity
  6. Retained earnings
    1. Reserves required by the Office of the Superintendent of Financial Institutions, general reserves and contingency reserves
    2. Earned surplus
    3. Head office account

Total equity

Total liabilities and total equity

Earned surplus

10. Report your earned surplus.

  1. Earned surplus and head office accounts
    1. Opening balance
    2. Net income (loss) for the current period
    3. Transfers from (to) share capital
    4. All other additions (deductions)
      • Specify all major items within other additions (deductions)
  2. Dividends declared
    1. Cash ─ preferred shares
    2. Cash ─ common shares
    3. Other dividends

Closing balance

Income Statement

11. What period does this income statement cover?

  • From: YYYY-MM-DD to YYYY-MM-DD

12. Report your insurance operations.

  1. Insurance revenue
    1. Insurance revenue (excluding reinsurance)
    2. Reinsurance revenue (net)
    3. Total insurance revenue
  2. Insurance expenses
    1. Insurance expenses (excluding reinsurance)
    2. Reinsurance expenses (net)
  3. Commissions
  4. Taxes ─ insurance operations
  5. Depreciation ─ underwriting
  6. Amortization
    • Intangible assets
    • Amortization ─ other
  7. Wages and salaries
  8. Employer portion of employee benefits
  9. Pension expense
    1. Current service cost
    2. Other pension expenses
  10. Stock options expense
  11. Indirect taxes
  12. Software, research and development
  13. Impairments
    1. Credit losses on receivables
    2. Other impairments
  14. Charitable donations
  15. Dividends and experience rating refunds to policyholders
  16. Other operating expenses

Total claims and expenses

Net-income operating results insurance-service

Investments and ancillary operations

13. Report your investments and ancillary operations.

  1. Interest revenue from Canadian sources
    1. Debt securities
    2. Debt claims on affiliates
    3. Mortgages
    4. Other interest revenue
  2. Interest revenue from foreign sources
  3. Dividends
    1. From Canadian corporations
    2. From foreign corporations
  4. Rental revenue
  5. All other investment revenues
    • Specify all major items within other investment revenues
    • Total investment revenue
  6. Interest expense
    1. Debt securities
    2. Amounts owing to affiliates
    3. Mortgages
    4. Other interest expenses
  7. Dividends paid on equity securities classified as liabilities
  8. Operating expenses applicable to investment operations
    1. Depreciation
    2. Other operating expenses
      • Total investment expense
  9. Gains and losses ─ fair value adjustments
    1. Realized
    2. Unrealized
  10. Income (loss) from ancillary operations
    • Specify all major items within income (loss) from ancillary operations
  11. Gains and losses ─ foreign exchange
    1. Realized
    2. Unrealized
  12. All other revenues
    • Specify all major items within other revenues
  13. All other expenses
    • Specify all major items within other expenses

Income

14. 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
    3. Attributable to others
  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
    3. Attributable to others
  9. Net income from foreign operations

Disclosure of selected accounts

15. Report insurance revenue and expenses by line of business.

  1. Canadian insurance revenue (excluding reinsurance)
    1. Personal property
    2. Commercial property
    3. Automobile
    4. Accident and sickness
    5. Marine and aircraft
    6. Liability
    7. Other
      • Total Canadian insurance revenue (excluding reinsurance)
  2. Canadian insurance expenses (excluding reinsurance)
    1. Personal property
    2. Commercial property
    3. Automobile
    4. Accident and sickness
    5. Marine and aircraft
    6. Liability
    7. Other
      • Total Canadian insurance expenses (excluding reinsurance)
  3. Foreign insurance revenue
    1. Insurance revenue from offices in Canada
    2. Insurance revenue from offices outside Canada
      • Total foreign insurance revenue
  4. Foreign insurance expenses
    1. Insurance expenses from offices in Canada
    2. Insurance expenses from offices outside Canada
      • Total foreign insurance expenses

16. Report the number of policies in force by line of Canadian business.

  1. Property
    1. Personal
    2. Commercial
  2. Automobile
  3. Accident and sickness
  4. Marine and aircraft
  5. Liability
  6. Other line of Canadian business

Total number of policies in force from Canadian business

17. Report the number of policies in force from foreign business.

  1. Foreign business written by offices in Canada
  2. Foreign business written by offices outside Canada

Total number of policies in force from foreign business

Disclosure of selected accounts

18. 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
  5. Non-life technical reserves

19. 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. 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, funds 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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