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, 2015. The report, dated July 21, 2015, serves as a voluntary submission of certifications required under Section 302 of the Sarbanes-Oxley Act of 2002, accompanying a separate quarterly report filed on the same date.
Key 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 legal certifications regarding the accuracy of the financial statements contained in the separate quarterly report.
Material Changes
The filing text does not provide information on material changes in financial performance or position compared to prior periods. The certifications state that management has reviewed the quarterly report and found no material omissions or untrue statements, but specific comparative metrics are absent from this document.
Guidance, Outlook, and Risks
Management Commentary: CEO E. Hunter Harrison and CFO Mark J. Erceg certified that the financial statements fairly present the registrants' financial condition and results of operations. They confirmed the design and evaluation of disclosure controls and internal controls over financial reporting.
Risks and Contingencies: The certifications state that management has disclosed to auditors and the audit committee any significant deficiencies, material weaknesses, or fraud involving management. The text does not explicitly detail specific operational risks or contingencies beyond these standard compliance affirmations.
Investor Verification Checklist
- Verify the separate quarterly report (filed concurrently) for actual revenue, earnings, and cash flow figures.
- Confirm the effectiveness of internal controls over financial reporting as certified by the CEO and CFO.
- Review the separate filing for any disclosed material weaknesses or fraud involving management.
- Check for any changes in internal control over financial reporting that occurred during the quarter ended June 30, 2015.