I have a accounting project where i have to find out different things about the annual report of a company of your choice and i chose Loblaw Companies Limited. Now i there is a question in the package that asks me "What financial statements are included in the report? Give their exact names" and i dunno what they are... Look below at the contents of Management's Discussion and Analysis and tell me which ones are financial statements.. PLEASE HELP ME!! THANKS!!!!!!!!
REPORT:
Management’s Discussion and Analysis
2009 Annual Report – Financial Review 1
2 1. Forward-Looking Statements
3 2. Overview
4 3. Vision and Strategies
5 4. Key Performance Indicators
6 5. Financial Performance
6 5.1 Results of Operations
Sales
Gross Profit
Operating Income
EBITDA(1)
Interest Expense and Other Financing Charges
Income Taxes
Net Earnings
8 5.2 Financial Condition
Financial Ratios
Capital Securities
First Preferred Shares
Common Share Capital
Dividends
Dividend Reinvestment Plan
9 6. Liquidity and Capital Resources
9 6.1 Cash Flows
Cash Flows from Operating Activities
Cash Flows used in Investing Activities
Cash Flows used in Financing Activities
Net Debt(1)
11 6.2 Sources of Liquidity
Independent Funding Trust
Equity Forward Contracts
13 6.3 Contractual Obligations
14 6.4 Off-Balance Sheet Arrangements
Letters of Credit
Guarantees
Securitization of Credit Card Receivables
Independent Funding Trust
15 7. Quarterly Results of Operations
15 7.1 Results by Quarter
16 7.2 Fourth Quarter Results
18 8. Disclosure Controls and Procedures
18 9. Internal Control over Financial Reporting
(1) See Non-GAAP Financial Measures on page 37.
19 10. Enterprise Risks and Risk Management
20 10.1 Operating Risks and Risk Management
Change Management and Execution
Information Technology Integrity & Reliability
Economic Environment
Competitive Environment
Food Safety and Public Health
Colleague Attraction, Development and
Retention
Distribution and Supply Chain
Labour Relations
Merchandising and Excess Inventory
Strategic
Vendor Management and Business
Partnership
Business Continuity
Trademark and Brand Protection
Tax and Regulatory
Franchise Independence and Relationships
Environmental, Health and Safety
Employee Future Benefit Contributions
Multi-Employer Pension Plans
Real Estate and Store Renovations
Utility and Fuel Prices
Ethical Business Conduct
Holding Company Structure
26 10.2 Financial Risks and Risk Management
Liquidity and Capital Availability
Credit
Foreign Currency Exchange Rate
Commodity Price
Common Share Market Price
Interest Rate
Derivative Instruments
28 11. Related Party Transactions
29 12. Critical Accounting Estimates
29 12.1 Inventories
29 12.2 Fixed Assets
30 12.3 Employee Future Benefits
31 12.4 Goodwill and Indefinite Life Intangible Assets
31 12.5 Income Taxes
32 13. Accounting Standards
32 13.1 Accounting Standards Implemented in 2009
32 13.2 Future Accounting Standards
33 13.3 International Financial Reporting Standards
36 14. Outlook
37 15. Non-GAAP Financial Measures
39 16. Additional Information
REPORT:
Management’s Discussion and Analysis
2009 Annual Report – Financial Review 1
2 1. Forward-Looking Statements
3 2. Overview
4 3. Vision and Strategies
5 4. Key Performance Indicators
6 5. Financial Performance
6 5.1 Results of Operations
Sales
Gross Profit
Operating Income
EBITDA(1)
Interest Expense and Other Financing Charges
Income Taxes
Net Earnings
8 5.2 Financial Condition
Financial Ratios
Capital Securities
First Preferred Shares
Common Share Capital
Dividends
Dividend Reinvestment Plan
9 6. Liquidity and Capital Resources
9 6.1 Cash Flows
Cash Flows from Operating Activities
Cash Flows used in Investing Activities
Cash Flows used in Financing Activities
Net Debt(1)
11 6.2 Sources of Liquidity
Independent Funding Trust
Equity Forward Contracts
13 6.3 Contractual Obligations
14 6.4 Off-Balance Sheet Arrangements
Letters of Credit
Guarantees
Securitization of Credit Card Receivables
Independent Funding Trust
15 7. Quarterly Results of Operations
15 7.1 Results by Quarter
16 7.2 Fourth Quarter Results
18 8. Disclosure Controls and Procedures
18 9. Internal Control over Financial Reporting
(1) See Non-GAAP Financial Measures on page 37.
19 10. Enterprise Risks and Risk Management
20 10.1 Operating Risks and Risk Management
Change Management and Execution
Information Technology Integrity & Reliability
Economic Environment
Competitive Environment
Food Safety and Public Health
Colleague Attraction, Development and
Retention
Distribution and Supply Chain
Labour Relations
Merchandising and Excess Inventory
Strategic
Vendor Management and Business
Partnership
Business Continuity
Trademark and Brand Protection
Tax and Regulatory
Franchise Independence and Relationships
Environmental, Health and Safety
Employee Future Benefit Contributions
Multi-Employer Pension Plans
Real Estate and Store Renovations
Utility and Fuel Prices
Ethical Business Conduct
Holding Company Structure
26 10.2 Financial Risks and Risk Management
Liquidity and Capital Availability
Credit
Foreign Currency Exchange Rate
Commodity Price
Common Share Market Price
Interest Rate
Derivative Instruments
28 11. Related Party Transactions
29 12. Critical Accounting Estimates
29 12.1 Inventories
29 12.2 Fixed Assets
30 12.3 Employee Future Benefits
31 12.4 Goodwill and Indefinite Life Intangible Assets
31 12.5 Income Taxes
32 13. Accounting Standards
32 13.1 Accounting Standards Implemented in 2009
32 13.2 Future Accounting Standards
33 13.3 International Financial Reporting Standards
36 14. Outlook
37 15. Non-GAAP Financial Measures
39 16. Additional Information