Business Context and Reporting Period
This Form 6-K filing by Canadian Pacific Railway Limited and Canadian Pacific Railway Company covers the period ended June 30, 2012. The report, dated July 25, 2012, serves to furnish certifications required under Section 302 of the Sarbanes-Oxley Act of 2002 in connection with the Registrants' quarterly report.
Financial Metrics
The provided filing 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 regarding the accuracy of the financial statements contained in a separate quarterly report.
Material Changes
The filing text does not provide information regarding material changes in financial performance or position compared to prior periods. The certifications confirm that the separate quarterly report fairly presents the financial condition and results of operations, but specific comparative metrics are absent from this document.
Guidance, Outlook, and Risks
Management Commentary: The Chief Executive Officer (E. Hunter Harrison) and Chief Financial Officer (Kathryn B. McQuade) certified that they have reviewed the quarterly report and that it does not contain any untrue statements of material fact or omit material facts necessary to make the statements not misleading.
Internal Controls: Management certified that they are responsible for establishing and maintaining disclosure controls and procedures and internal control over financial reporting. They further certified that they have evaluated the effectiveness of these controls and disclosed any significant deficiencies, material weaknesses, or fraud involving management to the auditors and audit committee.
Guidance and Risks: The filing text does not contain forward-looking guidance, specific risk factors, or details on contingencies.
Key Facts for Investor Verification
- Verify the separate quarterly report filed concurrently with this Form 6-K for actual financial performance data (revenue, earnings, cash flow).
- Confirm the effectiveness of internal controls over financial reporting as certified by the CEO and CFO for the period ended June 30, 2012.
- Note that this specific document is a compliance filing for certifications and does not contain operational or financial metrics.