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7/29/2019 Instructions for Financial Statements (Ontario)
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*06*IFVYEV] [[[(-:36')QEXIG
328%6-3 'SYVX*MPI2YQFIV
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7/29/2019 Instructions for Financial Statements (Ontario)
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*SVQ *MRERGMEP7XEXIQIRX4VSTIVX]ERH TEKI 'SYVX*MPI2YQFIV7YTTSVX'PEMQW
6IWTSRHIRXW*YPPPIKEPREQIEHHVIWWJSVWIVZMGI{WXVIIXRYQFIVQYRMGMTEPMX]TSWXEPGSHIXIPITLSRIJE\RYQFIVWERHIQEMPEHHVIWWMJER]
0E[]IVvWREQIEHHVIWW{WXVIIXRYQFIVQYRMGMTEPMX]TSWXEPGSHIXIPITLSRIJE\RYQFIVWERHIQEMPEHHVIWWMJER]
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]SY EVIQEOMRK SVVIWTSRHMRK XSE GPEMQJSV WYTTSVXFYX238QEOMRK SVVIWTSRHMRK XSE GPEMQJSVTVSTIVX]SVI\GPYWMTSWWIWWMSRSJXLIQEXVMQSRMEPLSQIERHMXWGSRXIRXW
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238)=SYQYWXJYPP]ERHXVYXLJYPP]GSQTPIXIXLMWJMRERGMEPWXEXIQIRXMRGPYHMRKER]ETTPMGEFPIWGLIHYPIW *EMPYVIXSHS WSQVIWYPXMRWIVMSYWGSRWIUYIRGIW
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7/29/2019 Instructions for Financial Statements (Ontario)
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*SVQ *MRERGMEP7XEXIQIRX4VSTIVX]ERH TEKI 'SYVX*MPI2YQFIV7YTTSVX'PEMQW
-EXXEGLTVSSJSJQ]]IEVXSHEXIMRGSQIJVSQEPPWSYVGIWMRGPYHMRKQ]QSWXVIGIRX EXXEGLEPPXLEXEVIETTPMGEFPI
TE]GLIUYIWXYF WSGMEPEWWMWXERGIWXYF TIRWMSRWXYF [SVOIVWvGSQTIRWEXMSRWXY
IQTPS]QIRXMRWYVERGIWXYFERHPEWX6IGSVHSJ)QTPS]QIRX
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SXLIVIKEPIXXIVJVSQ]SYVIQTPS]IVGSRJMVQMRKEPPMRGSQIVIGIMZIHXSHEXIXLMW]IEV
0EWX]IEVQ]KVSWWMRGSQIJVSQEPPWSYVGIW[EW HSRSXWYFXVEGXER]XE\IWXLEXLEZIFIIR
HIHYGXIHJVSQXLMWMRGSQI
-EQEXXEGLMRKXLIJSPPS[MRKVIUYMVIHHSGYQIRXWXSXLMWJMRERGMEPWXEXIQIRXEWTVSSJSJQ]MRGSQI
SZIVXLITEWXXLVII]IEVWMJXLI]LEZIRSXEPVIEH]FIIRTVSZMHIH
EGST] SJQ] TIVWSREPMRGSQI XE\VIXYVRWJSVIEGL SJXLI TEWX XLVII XE\EXMSR ]IEVW MRGPYHMRKEQEXIVMEPWXLEX[IVIJMPIH[MXLXLIVIXYVRW -RGSQIXE\VIXYVRWQYWXFIWIVZIHFYXWLSYPH238FIJMPIHMRGSRXMRYMRKVIGSVHYRPIWWXLI]EVIJMPIH[MXLEQSXMSRXSVIJVEMREHVMZIVvWPMGIRWIWYWTIRWMSR
E GST] SJQ] RSXMGIW SJ EWWIWWQIRX ERH ER] RSXMGIW SJ VIEWWIWWQIRX JSV IEGL SJ XLI TEWX XLVXE\EXMSR]IEVW
[LIVIQ]RSXMGIWSJEWWIWWQIRXERHVIEWWIWWQIRXEVIYREZEMPEFPIJSVER]SJXLITEWXXLVIIXE\EXM]IEVWER-RGSQIERH(IHYGXMSRWTVMRXSYXJVSQXLI'EREHE6IZIRYI%KIRG]JSVIEGLSJXLSWI]IE[LIXLIVSVRSX-JMPIHERMRGSQIXE\VIXYVR
2SXI %R -RGSQI ERH (IHYGXMSRW TVMRXSYX MWEZEMPEFPI JVSQ'EREHE 6IZIRYI%KIRG] 4PIEWI GEPP GYWXSQWIVZMGIEX
36
-EQER-RHMER[MXLMRXLIQIERMRKSJXLI -RHMER%GX'EREHEERH-LEZIGLSWIRRSXXSJMPIMRGSQI
XE\VIXYVRWJSVXLITEWXXLVII]IEVW-EQEXXEGLMRKXLIJSPPS[MRKTVSSJSJMRGSQIJSVXLIPEWXXLVII]IEVWPMWHSGYQIRXW]SYLEZITVSZMHIH
2SXIW%FSZI-RJSVQEXMSR
7/29/2019 Instructions for Financial Statements (Ontario)
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*SVQ *MRERGMEP7XEXIQIRX4VSTIVX]ERH TEKI 'SYVX*MPI2YQFIV7YTTSVX'PEMQW
%PP-RGSQIERH1SRI]6IGIMZIH1SRXLP]
-RGSQIMWMRXIRHIHXSFIGYVVIRXMRGSQI[LIXLIVXE\EFPISVRSX-RSXLIV[SVHWXLITVIJIVVIH[E]XSHMWGPSW
MRGSQIMWXSPMWXMRGSQIJSVXLIRI\XX[IPZIQSRXLTIVMSHFEWIHSR[LEX]SYEVIGYVVIRXP]VIGIMZMRKERHER
ERXMGMTEXIH GLERKIW XS ]SYV MRGSQI 9RJSVXYREXIP] MX QE] FI HMJJMGYPX XS HIXIVQMRI GYVVIRX MRGSQ
TEVXMGYPEVP]MJ]SYEVIRSRWEPEVMIHERH]SYVMRGSQIJPYGXYEXIWJVSQ]IEVXS]IEV8LIVIJSVIHITIRHMRKSRXL
WSYVGIWERHXLIXMQISJ]IEVXLIWXEXIQIRXMWTVITEVIHMXQE]FISRP]FITSWWMFPIXSYWIPEWX]IEVvWRYQFIVW
%PPMRGSQIJVSQER]WSYVGIQYWXFIMRGPYHIHMRGPYHMRKKMJXWGETMXEPKEMRWMRGSQIJVSQIQTPS]QIRXMRXIVIW
SVHMZMHIRHWJVSQWLEVIWSVMRZIWXQIRXGIVXMJMGEXIWZSPYRXEV]SVMRHMVIGXWYTTSVXJVSQSXLIVQIQFIVWSJ]SY
JEQMP]SVJVSQJVMIRHWSVEGSQQSRPE[TEVXRIV'EREHE'LMPH8E\&IRIJMXWVIGIMZIH9RMZIVWEP'LMPH'EV
&IRIJMXWVIGIMZIH+78,78GVIHMXWVIGIMZIHWYTTSVXTE]QIRXWEGXYEPP]VIGIMZIHERHER]IWXMQEXIH-RGSQ
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2SXI XLEX 'EREHE 'LMPH 8E\ &IRIJMX w''8&x EQSYRXW QE] GLERKI SRGI XLI 'EREHE 6IZIRYI %KIRG
w'6%x MW RSXMJMIHSJ XLIHMZSVGISV WITEVEXMSR9WYEPP] XLI''8& EQSYRX MRGVIEWIWFIGEYWI XLI JEQM
MRGSQIMWVIHYGIH
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QSRXLP]WSXLEX[I[MPPORS[XSHSXLIRIGIWWEV]GSRZIVWMSRXSEQSRXLP]JMKYVI (S238EHHSVXSXEPXL
SVER]SXLIVWIGXMSR
-J]SYIEVRSZIVXMQIMRGSQIFYXSRP]SREWTSVEHMGFEWMW]SYWLSYPHWXMPPMRGPYHIXLISZIVXMQIMRGSQIFYX]S
WLSYPHIWXMQEXIXLISZIVXMQIMRGSQIJSVXLIYTGSQMRK]IEV&SRYWIWERHGSQQMWWMSRWWLSYPHEPWSFILERHPI
MRXLMWQERRIV
*SVER]MXIQXLEXMWERIWXMQEXIERHRSXEREGGYVEXIERHSVJM\IHJMKYVITPIEWI[VMXIIWXMQEXIFIWMHIXLI
MXIQERHI\TPEMR[L]XLIMXIQGERSRP]FIIWXMQEXIH
-14368%28'STMIWSJ]SYV-RGSQI8E\6IXYVRWERHEPPEXXEGLQIRXWJSVXLIPEWXXLVIIXE\EXMSR]IEV
ERHER]2SXMGIWSJ%WWIWWQIRXSV6IEWWIWWQIRXJSVXLIPEWXXLVIIXE\EXMSR]IEVWQYWXFITVSZMHIHXSY[MXL XLMW GSQTPIXIH HVEJX *MRERGMEP 7XEXIQIRX -J ]SY HS RSX LEZI 2SXMGIW SJ %WWIWWQIRX ER
6IEWWIWWQIRXJSVXLIWIXLVII]IEVW]SYQYWXSFXEMRER-RGSQIERH(IHYGXMSRWTVMRXSYXIZIRMJ]SYHMH
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%R][SVOMRKGST]SJ]SYVMRGSQIXE\VIXYVR[SYPHEPWSFILIPTJYP
-J]SYEVITVITEVMRKERI[TIVWSREPMRGSQIXE\VIXYVRFIJSVIXLMWQEXXIVMWSZIVTPIEWIJSV[EVHMXXSYWEW[IPP
=SYQYWXEPWSTVSZMHITVSSJSJ]SYVGYVVIRXMRGSQIXSFIEXXEGLIHXSXLMW*MRERGMEP7XEXIQIRX4PIEW
TVSZMHI YW [MXL ]SYV QSWX VIGIRX TE] GLIUYI WXYFW IQTPS]QIRX MRWYVERGI WXYF [SVOIV
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-RXLMWXEFPI]SYQYWXWLS[EPPSJXLIMRGSQIXLEX]SYEVIGYVVIRXP]VIGIMZMRK
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)QTPS]QIRX-RWYVERGIFIRIJMXW
;SVOIVWvGSQTIRWEXMSRFIRIJMXW
7/29/2019 Instructions for Financial Statements (Ontario)
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*SVQ *MRERGMEP7XEXIQIRX4VSTIVX]ERH TEKI 'SYVX*MPI2YQFIV7YTTSVX'PEMQW
7SGMEPEWWMWXERGIMRGSQIMRGPYHMRK3(74TE]QIRXW
-RXIVIWXERHMRZIWXQIRXMRGSQI
4IRWMSRMRGSQIMRGPYHMRK'44ERH3%7
7TSYWEPWYTTSVXVIGIMZIHJVSQEJSVQIVWTSYWITEVXRIV
'LMPH8E\&IRIJMXWSV8E\6IFEXIWIK+78 MRGPYHMRK''8&ERH9''& 3XLIVWSYVGIWSJMRGSQIIK6674[MXLHVE[EPWGETMXEPKEMRW EXXEGL7GLIHYPI%
ERHHMZMHIERRYEPEQSYRXF]
8SXEPQSRXLP]MRGSQIJVSQEPPWSYVGIW
8SXEPQSRXLP]MRGSQI
7/29/2019 Instructions for Financial Statements (Ontario)
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*SVQ *MRERGMEP7XEXIQIRX4VSTIVX]ERH TEKI 'SYVX*MPI2YQFIV7YTTSVX'PEMQW
2SXIW3XLIV&IRIJMXW
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)\TIRWIW VITVIWIRXW ]SYV GYVVIRX I\TIRWIW SV ]SYV FIWX IWXMQEXI SJ ]SYV I\TIRWIW [LIVI ]SY GERR
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-J]SYLEZIWITEVEXIHVIPEXMZIP]VIGIRXP]XLIWII\TIRWIWWLSYPHFIFEWIHSR]SYVWXERHEVHSJPMZMRKEXXLIXMQI
SJWITEVEXMSR -J XLIWITEVEXMSR[EW WSQI XMQI EKS XLIWI I\TIRWIWEVIFEWIHSR]SYVTVIWIRX WXERHEVHS
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ETTVSTVMEXI
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-J]SYHSRSXMRGPYHIXLMWI\TIRWI]SYQE]RSXKIXGVIHMXJSVMXEWERI\TIRWI[LIR]SYVEQSYRXSJWYTTSV
VIGIMZIHSVWYTTSVXTEMHMWHIXIVQMRIH
-J]SYVWTSYWIMWTE]MRKSVTEMHJSVGIVXEMRI\TIRWIWTYXXLMWI\TIRWIMRXS]SYVJMRERGMEPWXEXIQIRXFYXTPEGIE
EWXIVMWO SV TEMH F] WTSYWI SV ER , ,YWFERH SV ; ;MJI FIWMHI XLSWI I\TIRWIW YRH
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-J ]SY EVI PMZMRK MRRI[ EGGSQQSHEXMSR EX XLI XMQI ]SY EVI GSQTPIXMRK XLMW *MRERGMEP 7XEXIQIRX XLIR[
WYKKIWXXLEX]SYWLS[XLIRI[EGGSQQSHEXMSRI\TIRWIWEW[IPPEWEPPSXLIVI\TIRWIWXLEX]SYLEZIGSRXMRYIH
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]SYVFIWXTSWWMFPIIWXMQEXIERHMRWIVXMXMRXLIETTVSTVMEXIGSPYQR*SVI\EQTPI]SYQMKLXXEOI]SYVPEWXW
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QE] EPWS[ERX XS MRGPYHI XLI FVIEOHS[R SJ E TEVXMGYPEV I\TIRWI MR RSXIW XS FI EXXEGLIH XS XLI *MRERGM
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QE][SRHIV[LIXLIV]SYI\EKKIVEXIEPPXLIXMQIERHFIKMRXSHSYFX]SYMRSXLIVEVIEWSJ]SYVXIWXMQSR]
%GGSVHMRKXSXLI'LMPH7YTTSVX+YMHIPMRIWTVSTIVFYHKIXWQE]FIVIUYMVIHYRHIVGIVXEMRWTIGMEPWMXYEXMSRW
7/29/2019 Instructions for Financial Statements (Ontario)
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7/29/2019 Instructions for Financial Statements (Ontario)
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*SVQ *MRERGMEP7XEXIQIRX4VSTIVX]ERH TEKI 'SYVX*MPI2YQFIV7YTTSVX'PEMQW
QSZMIWIXG
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(IFXTE]QIRXWMRXIVIWXSRP]SR
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EVMWMRKSYXSJGETMXEPKEMRW
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7/29/2019 Instructions for Financial Statements (Ontario)
10/33
*SVQ *MRERGMEP7XEXIQIRX4VSTIVX]ERH TEKI 'SYVX*MPI2YQFIV7YTTSVX'PEMQW
2SXIW)\TIRWIW
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7/29/2019 Instructions for Financial Statements (Ontario)
11/33
*SVQ *MRERGMEP7XEXIQIRX4VSTIVX]ERH TEKI 'SYVX*MPI2YQFIV7YTTSVX'PEMQW
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7/29/2019 Instructions for Financial Statements (Ontario)
12/33
*SVQ *MRERGMEP7XEXIQIRX4VSTIVX]ERH TEKI 'SYVX*MPI2YQFIV7YTTSVX'PEMQW
4%68%77)87-2%2(3983*328%6-3
4PIEWIMRWIVX]SYV(EXISJ1EVVMEKIERH:EPYEXMSR(EXI(EXISJ7ITEVEXMSRFIPS[-J]SYEVIRSXWYVISJXLII\EGXHE
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8LIHEXISJQEVVMEKIMWKMZIHEXI
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7/29/2019 Instructions for Financial Statements (Ontario)
13/33
*SVQ *MRERGMEP7XEXIQIRX4VSTIVX]ERH TEKI 'SYVX*MPI2YQFIV7YTTSVX'PEMQW
4%68E0%2(
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7/29/2019 Instructions for Financial Statements (Ontario)
14/33
*SVQ *MRERGMEP7XEXIQIRX4VSTIVX]ERH TEKI 'SYVX*MPI2YQFIV7YTTSVX'PEMQW
2SXIW0ERH
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7/29/2019 Instructions for Financial Statements (Ontario)
15/33
*SVQ *MRERGMEP7XEXIQIRX4VSTIVX]ERH TEKI 'SYVX*MPI2YQFIV7YTTSVX'PEMQW
4%68F+)2)6%0,397),30(-8)17%2(:),-'0)7
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7/29/2019 Instructions for Financial Statements (Ontario)
16/33
*SVQ *MRERGMEP7XEXIQIRX4VSTIVX]ERH TEKI 'SYVX*MPI2YQFIV7YTTSVX'PEMQW
2SXIW+IRIVEP,SYWILSPH-XIQWERH:ILMGPIW
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ZEPYEXMSRW SJTVMZEXITIRWMSRTPERW MREGGSVHERGI[MXL XLI TVSGIHYVI XSFIWIX SYX MR VIKYPEXMSRW -RWSQ
GEWIWLS[IZIV[IQE]WXMPP[ERXXSSFXEMRETVSJIWWMSREPZEPYEXMSR
4PIEWITVSZMHIYW[MXLXLIETTVSTVMEXITIRWMSRFSSOPIXERHER]SXLIVHSGYQIRXEXMSRTIVXEMRMRKXS]SYVTIRWMS
FIRIJMXTPERXSEWWMWXYWMRSFXEMRMRKXLITIRWMSRZEPYEXMSR
(S238HIHYGXXE\IWLIVI8LI][MPPFIHIHYGXIHIPWI[LIVI4IRWMSRWEVIXLISRP]I\GITXMSRXSXLMWVYPI
QSWXZEPYEXMSRWTVSZMHIEPYQTWYQZEPYIRIXSJXE\
7/29/2019 Instructions for Financial Statements (Ontario)
17/33
*SVQ *MRERGMEP7XEXIQIRX4VSTIVX]ERH TEKI 'SYVX*MPI2YQFIV7YTTSVX'PEMQW
4%68G&%2/%''392877%:-2+77)'96-8-)7%2(4)27-3277LS[XLIMXIQWS[RIHSRXLIHEXIWMRIEGLSJXLIGSPYQRWFIPS[F]GEXIKSV]JSVI\EQTPIGEWLEGGSYRXWMRJMRERGMEPMRWXMXYXMSRTIRWMSRWVIKMWXIVIHVIXMVIQIRXSVSXLIVWEZMRKWTPERWHITSWMXVIGIMTXWER]SXLIVWEZMRKWFSRHW[EVVERXWSTXMSRWRSXIWERHSXLIVWIGYVMXMIW+MZI]SYVFIWXIWXMQEXISJXLIQEVOIXZEPYISJXLIWIGYVMXMIWMJXLIMXIQW[IVIXSFIWSPHSRXLISTIRQEVOIX
'EXIKSV]-278-898-32 MRGPYHMRKPSGEXMSR
()7'6-48-32MRGPYHMRKMWWYIVERHHEXI
%GGSYRX
RYQFIV
%QSYRX)WXMQEXIH1EVOIX:EPYI
SRHEXISJ
QEVVMEKI
SRZEPYEXMSR
HEXI XSHE]
838%0:%09)3*%''392877%:-2+77)'96-8-)7%2(
4)27-327
2SXIW&ERO%GGSYRXW7EZMRKW7IGYVMXMIWERH4IRWMSRW
7/29/2019 Instructions for Financial Statements (Ontario)
18/33
*SVQ *MRERGMEP7XEXIQIRX4VSTIVX]ERH TEKI 'SYVX*MPI2YQFIV7YTTSVX'PEMQW
0MJI(MWEFMPMX]-RWYVERGI
0MWXERHTVSZMHIHIXEMPWSJEPPSJXLITSPMGMIWS[RIHF]]SY[LIXLIVXIVQSV[LSPIPMJI(S238PMWXTSPMGM
XLEX]SYVWTSYWIS[RW8LIMRJSVQEXMSR]SYVIUYMVIWLSYPHFIPMWXIHMR]SYVTSPMG]
-J]SYVTSPMG]MW[LSPIPMJITPIEWIMRHMGEXIXLIGEWLWYVVIRHIVZEPYI[LMGLGERFIJSYRHSRXLIQSWXVIGIRXWXEXIQIRXJVSQ]SYVMRWYVIV%R]PSERWEKEMRWXXLITSPMG][MPPVIHYGIMXWGEWLWYVVIRHIVZEPYI-J]SYHSR
ORS[XLIGEWLWYVVIRHIVZEPYI]SYVPMJIMRWYVERGIEKIRXQE]EWWMWX]SY
-J]SYVTSPMG]MWEXIVQTSPMG]MX[MPPRSXLEZIER]GEWLWYVVIRHIVZEPYI-XMWMQTSVXERXXLEX]SYEPWSMRHMGE
XLIJEGIZEPYISJXLITSPMG]
=SYWLSYPHEPWSMRGPYHIKVSYTMRWYVERGITSPMGMIWS[RIHF]]SYTVMZEXIP]SVXLVSYKL]SYVIQTPS]IV
=SYWLSYPHEPWSHMWGPSWIERHTVSZMHIHIXEMPWSJEPPHMWEFMPMX]ERHSVGVMXMGEPMPPRIWWMRWYVERGITSPMGMIW
)ZIR XLSYKL XLI TSPMG]QE] LEZI RSGEWL WYVVIRHIVZEPYI JSV XLI TYVTSWISJGEPGYPEXMRK ]SYV2IX *EQM
4VSTIVX]]SYQYWXWXMPPPMWXMXERHTVSZMHIHIXEMPWJSVXLITYVTSWIWSJJYPPHMWGPSWYVI
4%68H0-*)(-7%&-0-8=-2796%2')0MWXEPPTSPMGMIWMRI\MWXIRGISRXLIHEXIWMRIEGLSJXLIGSPYQRWFIPS[
'SQTER]8]TI4SPMG]2S
3[RIV &IRIJMGMEV]*EGI
%QSYRX
'EWL7YVVIRHIV:EPYI
SRHEXISJ
QEVVMEKISRZEPYEXMSR
HEXIXSHE]
838%0'%7,7966)2()6:%09)3*-2796%2')430-'-)7
2SXIW0MJI(MWEFMPMX]-RWYVERGI
7/29/2019 Instructions for Financial Statements (Ontario)
19/33
*SVQ *MRERGMEP7XEXIQIRX4VSTIVX]ERH TEKI 'SYVX*MPI2YQFIV7YTTSVX'PEMQW
&YWMRIWW-RXIVIWXW
0MWX ER] GSQTER] SV JMVQ IMXLIV MRGSVTSVEXIH SV YRMRGSVTSVEXIH MR [LMGL ]SY LEZI E FYWMRIWW MRXIVIW
w&YWMRIWW MRXIVIWXWx MRGPYHI WSPI TVSTVMIXSVWLMTW TEVXRIVWLMTW PMQMXIH SV SXLIV[MWI NSMRX ZIRXYVIW ERHE
X]TIWERHGPEWWIWSJGSVTSVEXIWLEVIWRSXEPVIEH]PMWXIHYRHIVw7IGYVMXMIWxEFSZI
6IQIQFIVXLIZEPYISJ]SYVMRXIVIWXMWXLITVMGI]SY[SYPHSFXEMRMJ]SY[IVIXSWIPP]SYVMRXIVIWXSRXLISTIR
QEVOIX-J]SYEVIYREFPIXSEWGIVXEMRXLIZEPYISJ]SYVMRXIVIWXJSVXLITYVTSWIWSJXLMWJSVQTPIEWIWLS[XLI
FSSOZEPYIMJORS[RERHEXXEGLGSTMIWSJXLIJMRERGMEPWXEXIQIRXWJSV]SYVFYWMRIWWJSVXLIPEWXXLVII]IEVW
4PIEWIRSXIIWXEFPMWLMRKXLIQEVOIXZEPYISJEFYWMRIWW[MPPPMOIP]VIUYMVIETVSJIWWMSREPFYWMRIWWZEPYEXMSR
ERHSVSXLIVIZMHIRGI:EPYEXMSRHMWGSYRXWWLSYPHFIVIJPIGXIHMRXLIFYWMRIWWZEPYEXMSR
4%68I&97-2)77-28)6)7877LS[ER]MRXIVIWXMRERYRMRGSVTSVEXIHFYWMRIWWS[RIHSRXLIHEXIWMRIEGLSJXLIGSPYQRWFIPS[%RMRXIVIWXMRERMRGSVTSVEXIFYWMRIWWQE]FIWLS[RLIVISVYRHIVw&%2/%''392877%:-2+77)'96-8-)7%2(4)27-327xMR4EVXG+MZI]SYVFIIWXMQEXISJQEVOIXZEPYISJ]SYVMRXIVIWX
2EQISJ*MVQSV
'SQTER] -RXIVIWX
)WXMQEXIH1EVOIXZEPYISJ=396MRXIVIWX
SRHEXISJ
QEVVMEKISRZEPYEXMSR
HEXIXSHE]
838%0:%09)3*&97-2)77-28)6)787
2SXIW&YWMRIWW-RXIVIWXW
7/29/2019 Instructions for Financial Statements (Ontario)
20/33
*SVQ *MRERGMEP7XEXIQIRX4VSTIVX]ERH TEKI 'SYVX*MPI2YQFIV7YTTSVX'PEMQW
1SRI]3[IHXS=SY
0MWXEPPQSRMIWS[IHXS]SYIMXLIVTIVWSREPP]SVJVSQEFYWMRIWW*SVI\EQTPIMJWSQISRILEWFSVVS[I
JVSQ]SYERHWXMPPS[IW]SYXLIPMWXMXLIVI
-RGPYHI ER] EGGVYIH MRGSQI XE\ VIJYRHW JVSQ XLI 'EREHE6IZIRYI %KIRG] ER] EGGVYIH GSQQMWWMSRW
FSRYWIWJVSQ]SYVIQTPS]IVFYWMRIWWER]VS]EPXMIWS[MRKXS]SYER]WLEVILSPHIVPSERWTE]EFPIXS]SYERER]SXLIVVIGIMZEFPIWS[MRKXS]SYJVSQGSVTSVEXISVYRMRGSVTSVEXIHIRXMXMIW
*SVTIRWMSRWMRTE]MRGPYHIXLIGETMXEPM^IHZEPYISJJYXYVITE]QIRXW
-JETTPMGEFPITPIEWIPMWXER]WIGYVMX][MXLZEPYILIPHF]]SYXSWIGYVIPMWXIHEGGSYRXWVIGIMZEFPI
4%68J132)=3;)(83=39+MZIHIXEMPWSJEPPQSRI]XLEXSXLIVTIVWSRWS[IXS]SYSRXLIHEXIWMRIEGLSJXLIGSPYQRWFIPS[[LIXLIVFIGEYWISJFYWMRIWWJVSQTIVWSREPHIEPMRKW-RGPYHIER]GSYVXNYHKQIRXWMR]SYVJEZSYVER]IWXEXIQSRI]ERHER]MRGSQIXE\VIJYRHWS[IHXS]SY
(IXEMPW
%QSYRX3[IHXS=SY
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QEVVMEKISRZEPYEXMSR
HEXIXSHE]
838%03*132)=3;)(83=39
2SXIW1SRI]3[IHXS=SY
7/29/2019 Instructions for Financial Statements (Ontario)
21/33
*SVQ *MRERGMEP7XEXIQIRX4VSTIVX]ERH TEKI 'SYVX*MPI2YQFIV7YTTSVX'PEMQW
3XLIV4VSTIVX]
0MWXER]SXLIVTVSTIVX]]SYGERXLMROSJ[LMGLMWRSXPMWXIHMRER]SXLIVEWWIXGEXIKSV]WYGLEWWMPZIVSVKSP
FEVW MRXIPPIGXYEP TVSTIVX] IK TEXIRXW XVEHIQEVOW GST]VMKLXW GSPPIGXMFPIW SV GSPPIGXMSRW RSX EPVIEH
MRGPYHIH EFSZI EMV QMPIW SXLIV GVIHMX GEVH VI[EVH TSMRXW LSVWIW ERH SXLIV ZEPYEFPI ERMQEPW QYWMG
MRWXVYQIRXWIXG
4%68K38,)64634)68=7LS[SXLIVTVSTIVX]SVEWWIXWS[RIHSRXLIHEXIWMRIEGLSJXLIGSPYQRWFIPS[-RGPYHITVSTIVX]SJER]OMRHRSXPMWXIHEFSZI+M]SYVFIWXIWXMQEXISJQEVOIXZEPYI
'EXIKSV] (IXEMPW)WXMQEXIH1EVOIX:EPYISJ=396MRXIVIWX
SRHEXISJ
QEVVMEKISRZEPYEXMSR
HEXIXSHE]
838%03*38,)64634)68=
:%09)3*%004634)68=3;2)(328,):%09%8-32(%8)
%HHMXIQW?A XS ?A
2SXIW3XLIV4VSTIVX]
7/29/2019 Instructions for Financial Statements (Ontario)
22/33
*SVQ *MRERGMEP7XEXIQIRX4VSTIVX]ERH TEKI 'SYVX*MPI2YQFIV7YTTSVX'PEMQW
(IFXWERH3XLIV0MEFMPMXMIW
4PIEWIPMWXEPPSJ]SYVHIFXWYRHIVXLIXLVIIVIPIZERXGSPYQRWFIPS[8LIWIWLSYPHMRGPYHIQSVXKEKIWPSER
PMRIWSJGVIHMXMRGSQIERHSXLIVXE\IWTE]EFPISZIVHVEJXWSYXWXERHMRKPIKEPERHSXLIVTVSJIWWMSREPJIIWER
GVIHMXGEVHFEPERGIW
8LIwSRZEPYEXMSRHEXIxGSPYQRWLSYPHWLS[EPPSJ]SYVHIFXWSV]SYVWLEVISJER]HIFXWEXXLIHEXI]SYER]SYVWTSYWIWITEVEXIH*SVMRWXERGIMJETVSTIVX]MWS[RIHNSMRXP]ERH]SYERH]SYVWTSYWIEVINSMRXP]PMEF
JSVXLIQSVXKEKI MRGPYHISRP]=396WLEVISJ XLIQSVXKEKI MRHMGEXMRK XLI JYPP EQSYRXSJXLIQSVXKEKIM
FVEGOIXWYRHIVw(IXEMPWx ,S[IZIVMJ XLIIRXMVIQSVXKEKI PSERIXGMW MR]SYVREQISRP] MRGPYHIXLI JY
EQSYRX
'VIHMXGEVHFEPERGIWWLSYPHSRP]FIVIJPIGXIHMJ]SYEVIXLITVMRGMTEPGEVHLSPHIVSVENSMRXGEVHLSPHIVMR[LMGL
GEWI ]SY[SYPH VIJPIGX ]SYV SRILEPJ WLEVI SJ XLI SYXWXERHMRK FEPERGI -J ]SY EVI NYWX E WYTTPIQIRXEV
GEVHLSPHIV[MXLRSTIVWSREPPMEFMPMX]]SYWLSYPHRSXHMWGPSWIXLIFEPERGISR]SYV*MRERGMEP7XEXIQIRX
(IFXWXSTEVIRXWSXLIVVIPEXMZIWERHJVMIRHWWLSYPHFIMRGPYHIHFYXRSXIXLEXXLI][MPPFIGPSWIP]I\EQMRIH
HIXIVQMRI[LIXLIVXLI]EVIPSERWSVKMJXW-JRSTVSQMWWSV]RSXISVSXLIV[VMXXIRHSGYQIRXI\MWXWRSTE]QIRX
SVHIQERHJSVTE]QIRXLEWIZIVFIIRQEHIEGSYVXMWPMOIP]XSXVIEXXLIWIEWKMJXW=SYWLSYPHMRGPYHIEQSYRXWJSVER]YRTEMHPIKEPSVTVSJIWWMSREPFMPPWEWEVIWYPXSJXLMWGEWI
4PIEWIMRHMGEXILIVIER]GSRXMRKIRX XE\ERHGSWXWSJ HMWTSWMXMSR IK MRGSQI XE\S[MRKMR VIWTIGXSJMRGSQ
EPVIEH] IEVRIH[LIVI MRGSQI XE\ LEW RSX FI HIHYGXIH EX WSYVGI SVEPVIEH] TEMH MR EHZERGI F] [E] SJ E
MRWXEPPQIRXXS'6%VIEPIWXEXIGSQQMWWMSRWTE]EFPISRER]EWWIXWHMWTSWIHSJSVXSFIHMWTSWIHSJTVMSVXSS
EJXIVXVMEP=SYWLSYPHEPWSMRGPYHIER]SXLIVGSRXMRKIRXPMEFMPMXMIWWYGLEWKYEVERXIIWJSV[LMGL]SYQE]F
PMEFPIMRXLIJYXYVIERHTPIEWIMRHMGEXIXLEXXLI]EVIGSRXMRKIRX
4PIEWITVSZMHIYW[MXLEPPHSGYQIRXEXMSR]SYLEZIXSZIVMJ]EPPHIFXWERHSXLIVPMEFMPMXMIWMRGPYHMRKPSERER
GVIHMXGEVHWXEXIQIRXWXE\EWWIWWQIRXRSXMGIWIXG
4%68()&87%2(38,)60-%&-0-8-)7
7LS[]SYVHIFXWERHSXLIVPMEFMPMXMIWSRXLIHEXIWMRIEGLSJXLIGSPYQRWFIPS[0MWXXLIQF]GEXIKSV]WYGLEWQSVXKEKIWGLEVKIPMIRWRSXIWGVIHMXGEVHWERHEGGSYRXWTE]EFPI(SRvXJSVKIXXSMRGPYHI
ER]QSRI]S[IHXSXLI'EREHE6IZIRYI%KIRG]
GSRXMRKIRXPMEFMPMXMIWWYGLEWKYEVERXIIWSV[EVVERXMIWKMZIRF]]SYFYXMRHMGEXIXLEXXLI]EVIGSRXMRKIRXERH
ER]YRTEMHPIKEPSVTVSJIWWMSREPFMPPWEWVIWYPXSJXLMWGEWI
'EXIKSV] (IXEMPW%QSYRXS[MRK
SRHEXISJ
QEVVMEKISRZEPYEXMSR
HEXIXSHE]
1EXVMQSRMEP,SQI
1EXVMQSRMEP,SQIQIERWXLIH[IPPMRK
]SYSVHMREVMP]SGGYTMIHEWEJEQMP]
VIWMHIRGISRZEPYEXMSRHEXIMIHEXISJ
WITEVEXMSR=SYGERLEZIQSVIXLERSRIQEXVMQSRMEPLSQI
7/29/2019 Instructions for Financial Statements (Ontario)
23/33
*SVQ *MRERGMEP7XEXIQIRX4VSTIVX]ERH TEKI 'SYVX*MPI2YQFIV7YTTSVX'PEMQW
838%03*()&87%2(38,)60-%&-0-8-)7
2SXIW(IFXWERH3XLIV0MEFMPMXMIW
7/29/2019 Instructions for Financial Statements (Ontario)
24/33
*SVQ *MRERGMEP7XEXIQIRX4VSTIVX]ERH TEKI 'SYVX*MPI2YQFIV7YTTSVX'PEMQW
4VSTIVX](IFXWERH3XLIV0MEFMPMXMIWSR(EXISJ1EVVMEKI
-14368%28-XMW238RIGIWWEV]XSGSQTPIXIXLMWWIGXMSREW]SYLEZIEPVIEH]WYTTPMIHXLI
MRJSVQEXMSRXLEX[MPPKSMRXLMWWIGXMSRF]GSQTPIXMRKXLIwSRHEXISJQEVVMEKIxGSPYQRWMRXLIWIGXMSRW
EFSZI4PIEWIIRWYVIXLEX]SYLEZIMRGPYHIHEPPTVSTIVX]ERHHIFXWERHSXLIVPMEFMPMXMIWEWSJXLIwHEXIS
QEVVMEKIxMRXLITVIGIHMRKWIGXMSRWIZIRMJXLI][IVIRSXETTPMGEFPISVMRI\MWXIRGISRXLIwZEPYEXMSRHEXIx
8LITYVTSWISJXLMWWIGXMSRMWXSHIXIVQMRI]SYVRIX[SVXLSRXLIHE]]SY[IVIQEVVMIHMRXLIGEPGYPEXMSRSJ
]SYV2IX*EQMP]4VSTIVX]8SEVVMZIEXXLMWJMKYVI[IXEOI]SYVEWWIXWEWSJXLIHEXISJQEVVMEKIERHWYFXVEGX
]SYVPMEFMPMXMIWEWSJXLIHEXISJQEVVMEKI%QEXVMQSRMEPLSQIFVSYKLXMRXSXLIQEVVMEKILS[IZIVGERRSXFI
HIHYGXIHMJMXWXMPPI\MWXWEXXLI:EPYEXMSR(EXITYVWYERXXSXLI*EQMP]0E[%GX8LIVIJSVIXLIZEPYISJE
QEXVMQSRMEPLSQIS[RIHSRXLIHEXISJQEVVMEKIXLEXWXMPPI\MWXWSRXLIHEXISJWITEVEXMSRERHER]EWWSGMEXIH
QSVXKEKI[MPPRSXFIMRGPYHIHMRXLMWWIGXMSREWEHEXISJQEVVMEKIEWWIX
4%684634)68=()&87%2(38,)60-%&-0-8-)732(%8)3*1%66-%+)
7LS[F]GEXIKSV]XLIZEPYISJ]SYVTVSTIVX]HIFXWERHSXLIVPMEFMPMXMIWGEPGYPEXIHEWSJXLIHEXISJ]SYVQEVVMEKI-RXLMWTEVXHSRSMRGPYHIXLIZEPYISJEQEXVMQSRMEPLSQISVHIFXWSVSXLIVPMEFMPMXMIWHMVIGXP]VIPEXIHXSMXWTYVGLEWISVWMKRMJMGERXMQTVSZIQIRXMJ]SYERH]SYVWTSYWISVHMREVMP]SGGYTMIHXLMWTVSTIVX]EW]SYVJEQMP]VIWMHIRGIEXXLIXMQISJWITEVEXMSR
'EXIKSV]ERHHIXEMPW:EPYISRHEXISJQEVVMEKI
%WWIXW 0MEFMPMXMIW
0ERH
+IRIVEPLSYWILSPHMXIQWZILMGPIW
&EROEGGSYRXWWEZMRKWWIGYVMXMIWTIRWMSRW
0MJIHMWEFMPMX]MRWYVERGI
&YWMRIWWMRXIVIWXW
1SRI]S[IHXS]SY
3XLIVTVSTIVX]7TIGMJ]
(IFXWERHSXLIVPMEFMPMXMIW7TIGMJ]
838%07
2)8:%09)3*4634)68=3;2)(32(%8)3*1%66-%+)
*VSQXLIXSXEPSJXLIw%WWIXWxGSPYQRWYFXVEGXXLIXSXEPSJXLIw0MEFMPMXMIWxGSPYQR
:%09)3*%00()(9'8-327 %HHMXIQW?A ERH ?A
2SXIW4VSTIVX](IFXWERH3XLIV0MEFMPMXMIWSR(EXISJ1EVVMEKI
7/29/2019 Instructions for Financial Statements (Ontario)
25/33
*SVQ *MRERGMEP7XEXIQIRX4VSTIVX]ERH TEKI 'SYVX*MPI2YQFIV7YTTSVX'PEMQW
)\GPYHIH4VSTIVX]
)\GPYHIHTVSTIVX]MWTVSTIVX]XLEXMWRSXVIUYMVIHXSFIMRGPYHIHMRXLIGEPGYPEXMSRSJ]SYV2IX*EQMP]4VSTIVX
TYVWYERX XS XLI*EQMP] 0E[ %GX WII PMWX FIPS[ )\GPYHIH TVSTIVX] [MPP EPVIEH] LEZI FIIR WLS[R MR XL
TVIZMSYWWIGXMSRWSJXLI*MRERGMEP7XEXIQIRXERH[MPPFIIJJIGXMZIP]wGERGIPPIHSYXxMRXLMWWIGXMSR
0MWX EPP I\GPYHIH TVSTIVX] PERH FYWMRIWW MRXIVIWXW MRZIWXQIRXW GEWL TSWWIWWMSRW IXG EGGSVHMRK XS XLJSPPS[MRKKYMHIPMRIW
E TVSTIVX]SXLIVXLEREQEXVMQSRMEPLSQIXLEX[EWEGUYMVIHF]KMJXSVMRLIVMXERGIJVSQEXLMVHTIVWSREJXIV
XLIHEXISJQEVVMEKI
F MRGSQIJVSQTVSTIVX]XLEX[EWEGUYMVIHF]KMJXSVMRLIVMXERGISXLIVXLEREQEXVMQSRMEPLSQIMJXLIHSRSV
SVXIWXEXSVI\TVIWWP]WXEXIHXLEXMX[EWXSFII\GPYHIHJVSQ]SYV2IX*EQMP]4VSTIVX]
G HEQEKIWVIGIMZIHF]]SYSVXS[LMGL]SYQE]FIIRXMXPIHMRGSRRIGXMSR[MXLETIVWSREPMRNYV]PE[WYMX
H TVSGIIHWSVEVMKLXXSTVSGIIHWSJEPMJIMRWYVERGITSPMG]EWHIJMRIHF]XLI-RWYVERGI%GX
I TVSTIVX]SXLIVXLEREQEXVMQSRMEPLSQI[LMGLGERFIXVEGIHFEGOXSJYRHWVIGIMZIHEWEVIWYPXSJER]SJXLIEFSZIERH
J TVSTIVX][LMGL]SYERH]SYVWTSYWILEZIEKVIIHF]HSQIWXMGGSRXVEGXQEVVMEKIGSRXVEGXGSLEFMXEXMSR
EKVIIQIRXMWRSXXSFIMRGPYHIHMR]SYV2IX*EQMP]4VSTIVX]*SVI\EQTPIMJ]SYS[RETEMRXMRKSRXLI:EPYEXMSR(EXIFYX]SYTYVGLEWIHXLEXTEMRXMRK[MXLQSRI]XLE
]SYMRLIVMXIHJVSQ]SYVQSXLIVEJXIVXLIHEXISJQEVVMEKI]SYEVIIRXMXPIHXSI\GPYHIXLIZEPYISJXLITEMRXMR
SRXLI:EPYEXMSR(EXI1SVIWTIGMJMGEPP]MJ]SYMRLIVMXIHHYVMRKXLIQEVVMEKIERHFSYKLXXLITEMRXMRKJSVHYVMRKXLIQEVVMEKIFYXXLITEMRXMRKMW[SVXLSRXLI:EPYEXMSR(EXI]SYEVIIRXMXPIHXSEI\GPYWMSRSJERHXLEXMWXLIEQSYRXXLEX]SYIRXIVMRXLIw:EPYISRZEPYEXMSRHEXIxGSPYQR[MXLVIWTIGXSXLEXTEMRXMRK=SYWLSYPHEPVIEH]LEZIPMWXIHXLITEMRXMRKEWEVXYRHIVXLIw+IRIVEP,SYWILSPH-XIQWERH
:ILMGPIWxWIGXMSRERHHMWGPSWIHEZEPYISJJSVMXSR XLIZEPYEXMSRHEXI &] MRGPYHMRKMXEKEMRMRXLWIGXMSREWI\GPYHIHTVSTIVX]]SYEVIIJJIGXMZIP]wGERGIPMRKSYXxXLITVMSVPMWXMRKWSXLEXMX[MPPRSXFIMRGPYHI
MRXLIGEPGYPEXMSRSJ]SYV2IX*EQMP]4VSTIVX]
=SY[MPP FIVIUYMVIH XSTVSZIERH XVEGI XLII\GPYHIHTVSTIVX] MRXSTVSTIVX]S[RIHSRXLI:EPYEXMSR(EX8LIVIJSVI TPIEWI TVSZMHI YW [MXL EPP GSVVSFSVEXMZI HSGYQIRXEXMSR [MXL VIWTIGX XS ER] TVSTIVX] ]SY E
GPEMQMRKEWI\GPYHIHTVSTIVX]*SVMRWXERGIMRXLIEFSZII\EQTPI]SYGSYPHTVSZMHIEGST]SJXLIGERGIPPI
GLIUYIJVSQ]SYVQSXLIVvWIWXEXIEFEROWXEXIQIRXWLS[MRKXLEXXLIJYRHW[IVIHITSWMXIHXS]SYVFEREGGSYRXERHXLIREGST]SJXLIGERGIPPIHGLIUYIYWIHXSTYVGLEWIXLITEMRXMRK
4PIEWIRSXIXLEXEQEXVMQSRMEPLSQIXLEX[EWKMJXIHXSSVMRLIVMXIHF]]SYGERRSXFII\GPYHIHJVSQ]SYV2
*EQMP]4VSTIVX]YRPIWWI\GPYHIHF][E]SJEHSQIWXMGGSRXVEGXQEVVMEKIGSRXVEGXGSLEFMXEXMSREKVIIQIRX
4%68)
7/29/2019 Instructions for Financial Statements (Ontario)
26/33
*SVQ *MRERGMEP7XEXIQIRX4VSTIVX]ERH TEKI 'SYVX*MPI2YQFIV7YTTSVX'PEMQW
2SXIW)\GPYHIH4VSTIVX]
(MWTSWIH3J4VSTIVX]
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-J]SYVQEVVMEKI[EWPSRKIVXLERX[S]IEVWWLS[F]GEXIKSV]XLIZEPYISJER]TVSTIVX]XLEX]SYHMWTSWIHSJMR
XLIX[S]IEVWMQQIHMEXIP]TVIGIHMRKXLIHEXI]SYEVIGSQTPIXMRKXLMWJSVQ3RISJXLITYVTSWIWSJXLMWHMWGPSWYVIMWXSHIXIVQMRI[LIXLIVSVRSXEWWIXWLEZIFIIRWSPHSVHMWTSWIHSJYRHI
GMVGYQWXERGIWMR[LMGLXLIZEPYIVIGIMZIH[EWRSXETTVSTVMEXI
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4%68(-7437)(3*4634)68=
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*SVQ *MRERGMEP7XEXIQIRX4VSTIVX]ERH TEKI 'SYVX*MPI2YQFIV7YTTSVX'PEMQW
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MRGPYHIHEPPTVSTIVX]ERHHIFXWERHSXLIVPMEFMPMXMIWMRXLITVIGIHMRKWIGXMSRW
4%68'%0'90%8-323*2)8*%1-0=4634)68=
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2)8*%1-0=4634)68=
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*SVQ *MRERGMEP7XEXIQIRX4VSTIVX]ERH TEKI 'SYVX*MPI2YQFIV7YTTSVX'PEMQW
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