Business Context and Reporting Period
This Form 6-K filing by Canadian Pacific Railway Limited and Canadian Pacific Railway Company covers the month of March 2010. The report serves to furnish U.S. GAAP Consolidated Financial Statements for the fiscal year ended December 31, 2009, along with the accompanying auditor's report and comments on Canada-U.S. reporting differences dated February 25, 2010.
Key Financial Metrics
The filing text provided does not contain specific numerical values for revenue, profit, cash flow, margins, debt, or liquidity. These metrics are contained within the attached U.S. GAAP Consolidated Financial Statements (Exhibit 99.1) referenced in the report but are not detailed in the cover document itself.
Material Changes
The filing text does not provide specific data regarding material changes versus prior comparable periods. The document functions as a vehicle to incorporate the full annual financial statements by reference.
Guidance, Outlook, and Risks
The provided text does not include management commentary, forward-looking guidance, specific risk factors, or details on contingencies and unusual items. The filing focuses on the submission of audited historical financial data.
Investor Verification Checklist
- Review Exhibit 99.1 for the detailed U.S. GAAP Consolidated Financial Statements for the year ended December 31, 2009.
- Examine the "Comments by Auditors for U.S. Readers on Canada-U.S. Reporting Differences" to understand adjustments made for U.S. compliance.
- Verify the auditor's consent (Exhibit 99.2) from PricewaterhouseCoopers LLP.
- Confirm the incorporation of this report into Registration Statements Form F-10 (No. 333-159945) and Form F-9 (No. 333-159943).