01—Abstract
Summary
Summary of the 6-K filed March 29, 2010. Cited figures are marked; the original filing is the authoritative source.
This Form 6-K filing by Canadian Pacific Railway Limited and Canadian Pacific Railway Company on March 29, 2010, primarily serves to incorporate by reference previously issued financial information.
Specifically, it includes the U.S. GAAP Consolidated Financial Statements for the fiscal year ended December 31, 2009, along with the auditor's report and supplementary comments addressing Canada-U.S. reporting differences. This filing is important for U.S. investors as it provides audited financial data prepared under U.S. Generally Accepted Accounting Principles, enhancing comparability and transparency.
02—Key points
Key Highlights
- Filing of U.S. GAAP Consolidated Financial Statements for the year ended December 31, 2009.
- Inclusion of the auditor's report from PricewaterhouseCoopers LLP.
- Presentation of specific comments for U.S. readers regarding Canada-U.S. reporting differences.
- These financial statements and related documents are incorporated by reference into existing SEC registration statements.
- The filing indicates that the company will file its annual reports under Form 40-F.
- This report is furnished under Rule 13a-16 or 15d-16 of the Securities Exchange Act of 1934.
- The filing does not indicate that the registrants are submitting information under Rule 12g3-2(b).
03—Questions
Frequently Asked Questions
What is the main purpose of this Form 6-K filing?
The primary purpose of this Form 6-K filing is to furnish the U.S. Securities and Exchange Commission with the company's audited U.S. GAAP Consolidated Financial Statements for the fiscal year ended December 31, 2009, along with the auditor's report and comments on reporting differences between Canadian and U.S. GAAP. This information is incorporated by reference into the company's existing SEC registration statements.
What financial information is being provided?
The filing includes the company's consolidated financial statements prepared in accordance with U.S. Generally Accepted Accounting Principles (U.S. GAAP) for the year ending December 31, 2009. It also includes the report of the auditors (PricewaterhouseCoopers LLP) and specific comments intended to clarify any reporting differences for U.S. readers.
Why is this filing important for U.S. investors?
This filing is important for U.S. investors because it provides audited financial results prepared under U.S. GAAP. This ensures that the financial information is presented in a format that is directly comparable to other U.S. listed companies, making it easier for investors to analyze the company's financial performance and position.
Which form will Canadian Pacific Railway Limited and Canadian Pacific Railway Company use for their annual reports?
According to the filing, the registrants will file their annual reports under Form 40-F.
04—Continue