Business Context and Reporting Period
This Form 6-K filing by Canadian Pacific Railway Limited and Canadian Pacific Railway Company was submitted on March 24, 2010. The report serves to furnish U.S. GAAP financial information for the fiscal year ended December 31, 2009, to the U.S. Securities and Exchange Commission.
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 exhibits (99.1 and 99.2) which include the Management's Discussion and Analysis and Consolidated Financial Statements, but the text of the Form 6-K itself only lists these documents as attachments.
Material Changes
The filing text does not provide a narrative summary of material changes versus the prior comparable period. Investors must refer to the attached U.S. GAAP Management's Discussion and Analysis (Exhibit 99.1) for comparative financial performance data.
Guidance, Outlook, and Risks
The provided text does not include management commentary, future guidance, specific risk factors, or contingencies. The filing notes the inclusion of "Comments by Auditors for U.S. Readers on Canada-U.S. Reporting Differences," indicating potential variances between Canadian and U.S. accounting standards, but does not detail them in the cover letter.
Important Facts for Investors to Verify
- Review Exhibit 99.1 for the full U.S. GAAP Management's Discussion and Analysis for the year ended December 31, 2009.
- Examine Exhibit 99.2 for the audited U.S. GAAP Consolidated Financial Statements.
- Consult the "Comments by Auditors for U.S. Readers on Canada-U.S. Reporting Differences" to understand adjustments made to align with U.S. standards.
- Verify the incorporation of this report into Registration Statements Form S-8 Nos. 333-140955, 333-127943, and 333-13962.