Business Context and Reporting Period
This Form 6-K filing by Canadian Pacific Railway Limited and Canadian Pacific Railway Company covers the period ended March 31, 2013. The report, dated April 24, 2013, serves to furnish Sarbanes-Oxley Act Section 302 certifications regarding the quarterly report filed separately on the same date.
Financial Metrics
The provided text contains no specific financial data. It does not disclose revenue, profit, cash flow, margins, debt, or liquidity figures. The document is limited to executive certifications confirming that the financial statements in the separate quarterly report fairly present the company's financial condition.
Material Changes
The filing text does not provide information on material changes versus the prior comparable period. The certifications state that management has disclosed any changes in internal control over financial reporting that occurred during the most recent fiscal quarter, but the text does not detail specific operational or financial variances.
Guidance, Outlook, and Risks
Management Commentary: CEO E. Hunter Harrison and CFO Brian W. Grassby certified that the quarterly report contains no untrue statements of material fact and that financial statements fairly present the registrant's condition. They confirmed the design and evaluation of disclosure controls and internal controls over financial reporting.
Risks and Contingencies: The certifications confirm that management has disclosed to auditors and the audit committee any significant deficiencies, material weaknesses, or fraud involving management in internal controls. No specific external risks or unusual items are detailed in this text.
Key Facts for Investor Verification
- Verify the separate quarterly report filed on April 24, 2013, for actual financial performance data (revenue, earnings, cash flow).
- Confirm the effectiveness of disclosure controls and internal controls as certified by the CEO and CFO.
- Review the separate filing for any disclosed changes in internal control over financial reporting during the quarter ended March 31, 2013.
- Note that this specific Form 6-K is a procedural filing for certifications and does not contain standalone financial metrics.