Financial Statements 2010-2011
The Office of the Registrar of the Supreme Court of Canada
Statement of Management Responsibility
Statement of Financial Position (Unaudited)
Statement of Operations (Unaudited)
Statement of Equity of Canada (Unaudited)
Statement of Cash Flow (Unaudited)
Notes to the Financial Statements (Unaudited)
Statement of Management Responsibility
Responsibility for the integrity and objectivity of the accompanying financial statements for the year ending March 31, 2011, and all information contained in these statements rests with the management of the Office of the Registrar of the Supreme Court of Canada. These financial statements have been prepared by management in accordance with Treasury Board accounting policies, which are based on Canadian generally accepted accounting principles for the public sector.
Management is responsible for the integrity and objectivity of the information in these financial statements. Some of the information in the financial statements is based on management's best estimates and judgment, and gives due consideration to materiality. To fulfill its accounting and reporting responsibilities, management maintains a set of accounts that provides a centralized record of the institution's financial transactions. Financial information submitted in the preparation of the Public Accounts of Canada, and included in the Departmental Performance Report of the Office of the Registrar of the Supreme Court of Canada, is consistent with these financial statements.
Management is also responsible for maintaining an effective system of internal control over financial reporting designed to provide reasonable assurance that financial information is reliable, that assets are safeguarded and that transactions are properly authorized and recorded in accordance with the Financial Administration Act and other applicable legislation, regulations, authorities and policies.
Management seeks to ensure the objectivity and integrity of data in its financial statements through careful selection, training, and development of qualified staff; through organizational arrangements that provide appropriate divisions of responsibility; through communication programs aimed at ensuring that regulations, policies, standards, and managerial authorities are understood throughout the institution.
The financial statements of the Office of the Registrar of the Supreme Court of Canada have not been audited.
Roger Bilodeau, Q.C.
Registrar
Ottawa, Ontario
August 10, 2011
Catherine Laforce
Director General and Chief Financial Officer
Corporate Services
Statement of Financial Position (Unaudited)
As at March 31
(in dollars)
Assets
2011 |
2010
Restated (Note 12) |
|
---|---|---|
Financial assets | ||
Due from Consolidated Revenue Fund | 3,633,732 | 3,307,488 |
Accounts receivable and advances (Note 4) | 91,242 | 63,319 |
Total financial assets | 3,724,974 | 3,370,807 |
Non-financial assets | ||
Prepaid expenses | 136,338 | 131,482 |
Tangible capital assets (Note 5) | 3,575,358 | 5,062,982 |
Total non-financial assets | 3,711,696 | 5,194,464 |
Total | 7,436,670 | 8,565,271 |
Liabilities and Equity of Canada
2011 |
2010
Restated (Note 12) |
|
---|---|---|
Liabilities | ||
Accounts payable and accrued liabilities (Note 6) | 1,713,197 | 1,448,687 |
Vacation pay and compensatory leave | 768,037 | 762,820 |
Employee future benefits (Note 7b) | 2,808,658 | 2,645,610 |
Other liabilities (Note 8) | 2,005,615 | 1,910,537 |
Total | 7,295,507 | 6,767,654 |
Equity of Canada | 141,163 | 1,797,617 |
Total | 7,436,670 | 8,565,271 |
Contractual obligations (Note 9)
The accompanying notes form an integral part of these financial statements.
Roger Bilodeau, Q.C.
Registrar
Ottawa, Ontario
August 10, 2011
Catherine Laforce
Director General and Chief Financial Officer
Corporate Services
Statement of Operations (Unaudited)
For the Year Ended March 31
(in dollars)
2011
Planned Results |
2011 | 2010 | |
---|---|---|---|
Expenses | |||
Process hearings and decisions | 31,058,555 | 27,210,284 | 25,664,597 |
Internal services | 11,227,407 | 13,999,568 | 14,154,441 |
Total Expenses | 42,285,962 | 41,209,852 | 39,819,038 |
Revenues | |||
Process hearings and decisions | 200,000 | 39,312 | 53,479 |
Internal services | - | 132,489 | 149,386 |
Total Revenues | 200,000 | 171,801 | 202,865 |
Net Cost of Operations | 42,085,962 | 41,038,051 | 39,616,173 |
Segmented information (Note 11)
The accompanying notes form an integral part of these financial statements.
Statement of Equity of Canada (Unaudited)
For the Year Ended March 31
(in dollars)
2011 | 2010 Restated (Note 12) |
|
---|---|---|
Equity of Canada, beginning of year | 1,797,617 | 3,144,636 |
Net cost of operations | (41,038,051) | (39,616,173) |
Net cash provided by Government | 29,650,327 | 29,591,209 |
Change in due from the Consolidated Revenue Fund | 326,244 | (797,192) |
Services provided without charge from other government departments (Note 10a) | 9,405,024 | 9,475,137 |
Other | 2 | - |
Equity of Canada, end of year | 141,163 | 1,797,617 |
The accompanying notes form an integral part of these financial statements.
Statement of Cash Flow (Unaudited)
For the Year Ended March 31
(in dollars)
2011 | 2010 | |
---|---|---|
Operating Activities | ||
Net cost of operations | 41,038,051 | 39,616,173 |
Non-cash items | ||
Amortization of tangible capital assets ( Note 5) | (1,681,939) | (1,946,206) |
Gain (loss) on disposal of tangible capital assets | 3,670 | 12,100 |
Services provided without charge from other government departments ( Note 10a) | (9,405,024) | (9,475,137) |
29,954,758 | 28,206,930 | |
Variations in Statement of Financial Position | ||
Increase (decrease) in accounts receivable and advances | 27,923 | (42,102) |
Increase (decrease) in prepaid expenses | 4,856 | 28,659 |
Decrease (increase) in liabilities | (527,853) | 1,132,726 |
Cash used by operating activities | 29,459,684 | 29,326,213 |
Capital Investment Activities | ||
Acquisitions of tangible capital assets ( Note 5) | 197,708 | 277,097 |
Proceeds from disposal of tangible capital assets | (7,065) | (12,100) |
Cash used by capital investment activities | 190,643 | 264,997 |
Net Cash Provided by Government of Canada | (29,650,327) | (29,591,209) |
The accompanying notes form an integral part of these financial statements.
Notes to the Financial Statements (Unaudited)
For the Year Ended March 31
1. Authority and Objectives
Created by an Act of Parliament in 1875, the Supreme Court of Canada is Canada's final court of appeal. It serves Canadians by deciding legal issues of public importance, thereby contributing to the development of all branches of law applicable within Canada. The independence of the Court, the quality of its work and the esteem in which it is held both in Canada and abroad contribute significantly as foundations for a secure, strong and democratic country founded on the Rule of Law. In accordance with the Supreme Court Act, the Supreme Court of Canada consists of the Chief Justice and the eight puisne judges. The Supreme Court of Canada is an important national institution, positioned at the pinnacle of the judicial branch of government in Canada.
The Office of the Registrar of the Supreme Court of Canada (Office) provides all necessary services and support for the Court to process, hear and decide cases. It also serves as the interface between litigants and the Court. The Office has a single strategic outcome: The administration of Canada's final court of appeal is effective and independant. The strategic outcome is further supported by two program activities: process hearings and decisions and internal services.
2. Summary of Significant Accounting Policies
These financial statements have been prepared in accordance with Treasury Board accounting policies stated below, which are based on Canadian generally accepted accounting principles for the public sector. The presentation and results using the stated accounting policies do not result in any significant differences from Canadian generally accepted accounting principles.
Significant accounting policies are as follows:
- Parliamentary authorities – The Office of the Registrar of the Supreme Court of Canada is financed by the Government of Canada through Parliamentary authorities. Financial reporting of authorities provided to the Office do not parallel financial reporting according to generally accepted accounting principles since authorities are primarily based on cash flow requirements. Consequently, items recognized in the Statement of Operations and the Statement of Financial Position are not necessarily the same as those provided through authorities from Parliament. Note 3 provides reconciliation between the bases of reporting. The planned results amounts in the Statement of Operations are the amounts reported in the future-oriented financial statements included in the 2010-11 Report on Plans and Priorities.
- Net Cash provided by Government – The Office of the Registrar of the Supreme Court of Canada operates within the Consolidated Revenue Fund (CRF), which is administered by the Receiver General for Canada. All cash received by the Office is deposited to the CRF and all cash disbursements made by the Office are paid from the CRF. The net cash provided by Government is the difference between all cash receipts and all cash disbursements including transactions between departments of the Government.
- Due from the Consolidated Revenue Fund – Amount due from the CRF is the result of timing differences at year-end between when a transaction affects authorities and when it is processed through the CRF. Amount due from the CRF represents the net amount of cash that the Office of the Registrar of the Supreme Court of Canada is entitled to draw from the CRF without further appropriations to discharge its liabilities.
- Revenues – Sales and other revenues are accounted for in the period in which the underlying transaction or event occurred that gave rise to the revenues.
- Expenses – Expenses are recorded on the accrual basis:
- Vacation pay and compensatory leave are accrued as the benefits are earned by employees under their respective terms of employment.
- Services provided without charge from other government departments for accommodation, employer contributions to the health and dental insurance plans, legal services, workers' compensation, interpretation services and security services are recorded as operating expenses at their estimated cost.
- Employee and federally appointed Supreme Court of Canada judges future benefits
- Employee pension benefits: Eligible employees participate in the Public Service Pension Plan, a multiemployer pension plan administered by the Government of Canada. The Office of the Registrar of the Supreme Court of Canada's contributions to the Plan are charged to expenses in the year incurred and represent its total obligation to the Plan. Current legislation does not require the Office to make contributions for any actuarial deficiencies of the Plan.
- Employee severance benefits: Employees are entitled to severance benefits under labour contracts or conditions of employment. These benefits are accrued as employees render the services necessary to earn them. The obligation relating to the benefits earned by employees is calculated using information derived from the results of the actuarially determined liability for employee severance benefits for the Government as a whole.
- Federally appointed judges pension benefits: Eligible federally appointed judges and their survivors are entitled to fully-indexed annuities providing that the judges meet minimum age and service requirements. The main benefits paid from this plan are recorded on a pay-as-you-go basis. They are included in the Statement of Operations as a component of salaries and benefits, and the judges' contributions are credited to revenue. Contributions made by the Office and judges pertaining to the portion of the plan that relates to indexation of benefits is recorded in a Supplementary Retirement Benefits Account, which is presented in the Statement of Financial Position as part of Other liabilities, with additional detail provided in Note 8. The Office's contribution towards indexation is expensed at the time it is accrued in the Account in accordance with the legislation. The actuarial liability associated with the Judges' Pension Plan is recorded in the financial statements of the Government of Canada, the ultimate sponsor of the Plan.
- Accounts receivable and advances – Accounts receivable and advances are stated at the lower of cost and net recoverable value; a valuation allowance is recorded for receivables where recovery is considered uncertain.
- Tangible capital assets – All tangible capital assets and leasehold improvements having an initial cost of $5,000 or more are recorded at their acquisition cost. The Office of the Registrar of the Supreme Court of Canada does not capitalize intangibles, works of art and historical treasures that have cultural, aesthetic or historical value, assets located on Indian Reserves and museum collections.
Amortization of tangible capital assets is done on a straight-line basis over the estimated useful life of the asset as follows:
Asset Class Amortization Period Machinery and equipment 3 to 10 years Office furniture and equipment 5 to 10 years Computer equipment 3 to 10 years Computer software 3 to 10 years Motor vehicles 3 years Leasehold improvements 5 years
Assets under construction are recorded in the applicable capital asset class in the year that they become available for use and are not amortized until they become available for use. - Measurement of uncertainty – The preparation of these financial statements requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses reported in the financial statements. At the time of preparation of these statements, management believes the estimates and assumptions to be reasonable. The most significant items where estimates are used are the liability for employee severance benefits, allowances for employee vacation and compensatory benefits, employer's contribution to health and dental insurance plans, allowance for doubtful accounts and the useful life of tangible capital assets. Actual results could significantly differ from those estimated. Management's estimates are reviewed periodically and, as adjustments become necessary, they are recorded in the financial statements in the year they become known.
3. Parliamentary Authorities
The Office of the Registrar of the Supreme Court of Canada receives all of its funding through annual Parliamentary authorities. Items recognized in the Statement of Operations and the Statement of Financial Position in one year may be funded through Parliamentary authorities in prior, current or future years. Accordingly, the Office has different net results of operations for the year on a government funding basis than on an accrual accounting basis. The differences are reconciled in the following tables:
a. Reconciliation of net cost of operations
to current year
authorities used
(in dollars)
2011 | 2010 | |
---|---|---|
Net cost of operations | 41,038,051 | 39,616,173 |
Adjustments for items affecting net cost of operations but not affecting authorities: | ||
Services provided without charge from other government departments | (9,405,024) | (9,475,137) |
Amortization of tangible capital assets | (1,681,939) | (1,946,206) |
Refund of prior years expenditures | 140,708 | 59,765 |
Revenue not available for spending | 165,141 | 190,765 |
Gain (loss) on disposal of capital assets | 3,670 | 12,100 |
Decrease (increase) in vacation pay and compensatory leave | (5,217) | (36,551) |
Decrease (increase) in employee future benefits | (163,048) | 326,226 |
Other | 785 | (3,133) |
Adjustments for items not affecting net cost of operations but affecting authorities: | ||
Acquisition of tangible capital assets | 197,708 | 277,097 |
Increase (decrease) in prepaid expenses | 4,856 | 28,659 |
Current year authorities used | 30,295,691 | 29,049,758 |
b. Authorities provided and used
(in dollars)
2011 | 2010 | |
---|---|---|
Authorities provided: | ||
Vote 50 - Operating expenditures | 23,815,609 | 23,439,147 |
Contributions to employee benefits plan | 2,727,192 | 2,579,168 |
Judges' salaries, allowances and annuities | 5,045,422 | 5,160,407 |
Proceeds from disposal of Crown assets | 7,091 | 20,250 |
31,595,314 | 31,198,972 | |
Lapsed authorities: | ||
Operating | (1,292,532) | (2,149,188) |
Proceeds from disposal of Crown assets | (26) | - |
(1,292,558) | (2,149,188) | |
Available for spending in future years | (7 065) | (26) |
Current year authorities used | 30,295,691 | 29,049,758 |
4. Accounts Receivable and Advances
The following table presents details of the Office's accounts receivable and advances:
(in dollars)
2011 | 2010 | |
---|---|---|
Receivables from other government departments and agencies | 60,681 | 28,153 |
Receivable from external parties | 18,254 | 23,787 |
Standing advances | 16,650 | 16,650 |
95,585 | 68,590 | |
Allowance for doubtful accounts on external receivables from external parties | (4,343) | (5,271) |
Total | 91,242 | 63,319 |
5. Tangible Capital Assets
(in dollars)
Cost
Capital asset class | Opening Balance | Acquisitions | Disposals | Closing balance |
---|---|---|---|---|
Machinery and equipment | 964,868 | 8,302 | (6,666) | 966,504 |
Office furniture and equipment | 1,789,077 | 10,976 | (21,779) | 1,778,274 |
Computer equipment | 795,313 | 26,827 | - | 822,140 |
Computer software | 700,332 | 60,659 | - | 760,991 |
Motor vehicles | 193,340 | - | (31,319) | 162,021 |
Leasehold improvements | 9,626,884 | 66,148 | - | 9,693,032 |
Assets under construction | 21,366 | 24,796 | - | 46,162 |
Total | 14,091,180 | 197,708 | (59,764) | 14,229,124 |
Accumulated amortization
Capital asset class | Opening balance | Amortization | Disposals | Closing balance |
---|---|---|---|---|
Machinery and equipment | 513,925 | 113,269 | (4,000) | 623,194 |
Office furniture and equipment | 1,183,527 | 102,729 | (21,053) | 1,265,203 |
Computer equipment | 539,269 | 148,711 | - | 687,980 |
Computer software | 361,387 | 82,581 | - | 443,968 |
Motor vehicles | 135,908 | 27,851 | (31,319) | 132,440 |
Leasehold improvements | 6,294,183 | 1,206,798 | - | 7,500,981 |
Assets under construction | - | - | - | - |
Total | 9,028,199 | 1,681,939 | (56,372) | 10,653,766 |
Net book value
Capital asset class | 2011 | 2010 |
---|---|---|
Machinery and equipment | 343,310 | 450,943 |
Office furniture and equipment | 513,071 | 605,550 |
Computer equipment | 134,160 | 256,044 |
Computer software | 317,023 | 338,945 |
Motor vehicles | 29,581 | 57,432 |
Leasehold improvements | 2,192,051 | 3,332,701 |
Assets under construction | 46,162 | 21,366 |
Total | 3,575,358 | 5,062,982 |
6. Accounts Payable and Accrued Liabilities
The following table presents details of the Office's accounts payable and accrued liabilities:
(in dollars)
2011 | 2010 | |
---|---|---|
Accounts payable to other government departments and agencies | 543,623 | 477,398 |
Accounts payable to external parties | 612,501 | 537,228 |
1,156,124 | 1,014,626 | |
Accrued liabilities | 557,073 | 434,061 |
Total | 1,713,197 | 1,448,687 |
7. Employee Future Benefits
- Pension benefits: The Office of the Registrar of the Supreme Court of Canada's employees participate in the Public Service Pension Plan, which is sponsored and administered by the Government of Canada. Pension benefits accrue up to a maximum period of 35 years at a rate of 2 percent per year of pensionable service, times the average of the best five consecutive years of earnings. The benefits are integrated with Canada/Québec Pension Plans benefits and they are indexed to inflation.
Both the employees and the Office of the Registrar of the Supreme Court of Canada contribute to the cost of the Plan. The 2010-11 expense amounts to $1,914,488 ($1,862,160 in 2009-10), which represents approximately 1.9 times (1.9 in 2009-10) the contributions by employees.
The Office's responsibility with regard to the Plan is limited to its contributions. Actuarial surpluses or deficiencies are recognized in the financial statements of the Government of Canada, as the Plan's sponsor.
- Severance benefits: The Office of the Registrar of the Supreme Court of Canada provides severance benefits to its employees based on eligibility, years of service and final salary. These severance benefits are not pre-funded. Benefits will be paid from future authorities. Information about the severance benefits, measured as at March 31, is as follows:
(in dollars)
2011 2010 Accrued benefit obligation, beginning of year 2,645,610 2,971,836 Expense for the year 163,048 (326,226) Benefits paid during the year - - Accrued benefit obligation, end of year 2,808,658 2,645,610
8. Other Liabilities
The following table presents details of other liabilities:
(in dollars)
2011 | 2010 | |
---|---|---|
Trust Account - Security Deposit | ||
Liability, beginning of year | 390,235 | 391,979 |
Deposits | 1,000 | 2,500 |
Interest | 148 | 80 |
Reimbursements | (1,517) | (4,324) |
Liability, end of year | 389,866 | 390,235 |
Supplementary Retirement Benefit Account (SRBA) | ||
Liability, beginning of year | 1,520,302 | 1,428,208 |
Deposits | 58,639 | 57,733 |
Interest | 36,808 | 34,361 |
Liability, end of year | 1,615,749 | 1,520,302 |
Total | 2,005,615 | 1,910,537 |
Security deposit account was established to record security to the value of $500 deposited by an Appellant with the Registrar of the Supreme Court of Canada in accordance with paragraph 60(1)(b) of the Supreme Court Act. As per section 87 of the Rules of the Supreme Court of Canada, interest is paid on money deposited as security.
Supplementary Retirement Benefit Account ("SRBA") records contributions made by Supreme Court of Canada Judges and the matching contributions made by the Employer in accordance with the SRBA Act and the Judges Act.
9. Contractual Obligations
The nature of the Office's activities can result in some large multi-year contracts and obligations whereby the Office will be obligated to make future payments when the services/goods are received. Significant contractual obligations that can be reasonably estimated are summarized as follows:
(in dollars) | Goods and Services | Operating Leases | Total |
---|---|---|---|
2012 | 56,368 | 49,200 | 105,568 |
2013 | 46,803 | 49,200 | 96,003 |
2014 | 4,000 | 41,000 | 45,000 |
2015 | 4,000 | - | 4,000 |
2016 and thereafter | - | - | - |
Total | 111,171 | 139,400 | 250,571 |
10. Related Party Transactions
The Office of the Registrar of the Supreme Court of Canada is related as a result of common ownership to all Government of Canada departments, agencies, and Crown corporations. The Office enters into transactions with these entities in the normal course of business and on normal trade terms. During the year, the Office received common services which were obtained without charge from other government departments as disclosed below:
a. Common services provided without charge by other government departments:
During the year, the Office received services without charge from certain common service organizations, related to accommodation, the employer's contribution to the health and dental insurance plans, workers' compensation coverage, interpretation services and security services. These services provided without charge have been recorded in the Office's Statement of Operations as follows:
(in dollars)
2011 | 2010 | |
---|---|---|
Accommodation services provided by Public Works and Government Service Canada (PWGSC) | 5,251,877 | 5,041,110 |
Employer's contribution to health and dental insurance plans | 1,155,911 | 1,068,709 |
Worker's compensation cost provided by Human Resources and Skills Development Canada | 40,236 | 42,455 |
Interpretation services provided by PWGSC | 154,225 | 124,000 |
Security services provided by the RCMP | 2,802,775 | 3,198,863 |
9,405,024 | 9,475,137 |
The Government has centralized some of its administrative activities for efficiency, cost-effectiveness purposes and economic delivery of programs to the public. As a result, the Government uses central agencies and common services organizations so that one department performs services for all other departments and agencies without charge. The costs of these services, such as the payroll and cheque issuance services provided by Public Works and Government Services Canada and audit services provided by the Office of the Auditor General are not included in the Office's Statement of Operations.
b. Other transactions with related parties:
(in dollars)
2011 | 2010 | |
---|---|---|
Accounts receivable from other government departments and agencies | 60,681 | 28,153 |
Accounts payable to other government departments and agencies | 543,623 | 477,398 |
Expenses to other government departments and agencies | 5,466,396 | 5,537,329 |
Revenues from other government departments and agencies | 45,027 | 61,875 |
11. Segmented Information
Presentation by segment is based on the Office's program activity architecture. The presentation by segment is based on the same accounting policies as described in the Summary of significant accounting policies in note 2. The following table presents the expenses incurred and revenues generated for the main program activities, by major object of expenses and by major type of revenues. The segment results for the period are as follows:
(in dollars)
Process Hearings and Decisions | Internal Services | Total 2011 | Total 2010 | |
---|---|---|---|---|
Expenses | ||||
Salaries and benefits | 17,048,599 | 7,932,979 | 24,981,578 | 23,232,116 |
Professional services | 4,154,486 | 1,448,343 | 5,602,829 | 5,816,057 |
Accommodation | 3,728,833 | 1,523,044 | 5,251,877 | 5,041,110 |
Amortization of tangible capital assets | - | 1,681,939 | 1,681,939 | 1,946,206 |
Library materials | 1,093,889 | 2,408 | 1,096,297 | 1,162,908 |
Materials, office supplies and equipment | 160,000 | 796,677 | 956,677 | 941,804 |
Travel | 756,038 | 15,669 | 771,707 | 765,888 |
Telecommunications services | 43,014 | 300,667 | 343,681 | 336,302 |
Equipment rentals | 32,842 | 187,039 | 219,881 | 239,303 |
Printing services | 136,593 | 36,798 | 173,391 | 194,022 |
Repairs and maintenance | 17,221 | 63,856 | 81,077 | 94,951 |
Postage and courier | 38,638 | 7,913 | 46,551 | 46,466 |
Other | 131 | 2,236 | 2,367 | 1,905 |
Total Expenses | 27,210,284 | 13,999,568 | 41,209,852 | 39,819,038 |
Revenues | 39,312 | 132,489 | 171,801 | 202,865 |
Net Cost of Operations | 27,170,972 | 13,867,079 | 41,038,051 | 39,616,173 |
12. Adoption of New Accounting Policies
During the year, the Office adopted the revised Treasury Board accounting policy (TBAS) 1.2: Departmental and Agency Financial Statements which is effective for the 2010-11 fiscal year. The major change in the accounting policies of the Office required by the adoption of the revised TBAS 1.2 is the recording of amounts due from the Consolidated Revenue Fund as an asset on the Statement of Financial Position.
The adoption of the new Treasury Board accounting policies have been accounted for retroactively with the following impact on the comparatives for 2009-10:
(in dollars)
2010 As previously stated | Effect of changes | 2010 Restated | |
---|---|---|---|
Statement of Financial Position: | |||
Assets | 5,257,783 | 3,307,488 | 8,565,271 |
Equity of Canada | (1,509,871) | 3,307,488 | 1,797,617 |
Statement of Equity of Canada: | |||
Equity of Canada, beginning of year | (960,044) | 4,104,680 | 3,144,636 |
Equity of Canada, end of year | (1,509,871) | 3,307,488 | 1,797,617 |
13. Comparative Information
Comparative figures have been reclassified to conform to the current year's presentation.
- Date modified: