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ILLUSTRATIVE NOTES DISCLOSURES TO THE CONSOLIDATED ...

1 ILLUSTRATIVE NOTES DISCLOSURES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Revised September 2012) These ILLUSTRATIVE NOTES are a sample of what the Board may wish to disclose. They are provided to aid the sector in the preparation of the financial statements. The content of the NOTES is the responsibility of the Board, and may be different than shown below. Boards should prepare the NOTES and consult with their auditors as appropriate MANAGEMENT REPORT .. 2 INDEPENDENT AUDITOR S REPORT .. 3 1. SIGNIFICANT ACCOUNTING POLICIES .. 5 a) Basis of Accounting .. 5 b) Reporting Entity .. 6 c) Trust Funds .. 7 d) Cash and Cash Equivalents .. 7 e) Investments .. 7 f) Deferred Revenue .. 7 g) Deferred Capital Contributions .. 7 h) Retirement and Other Employee Future Benefits .. 8 i) Tangible Capital Assets .. 9 j) Government Transfers .. 10 k) Investment Income .. 10 l) Long-term Debt (if applicable) .. 10 m) Budget Figures .. 10 n) Use of Estimates .. 10 2. INVESTMENTS .. 11 3.

based on our audits. We conducted our audits in accordance with Canadian generally accepted auditing standards. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the consolidated financial statements are free from material misstatement.

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