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, 2013. The report, dated July 24, 2013, 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 legal certifications regarding the accuracy of the financial statements contained in a separate quarterly report.
Material Changes
The filing text does not provide information on material changes versus prior periods. The certifications state that management has reviewed the quarterly report and found no untrue statements of material fact, but specific operational or financial variances are not detailed in this document.
Guidance, Outlook, and Risks
Management Commentary: CEO E. Hunter Harrison and CFO Brian W. Grassby certified that the financial statements fairly present the financial condition, results of operations, and cash flows for the period. They confirmed the establishment and maintenance of disclosure controls and internal controls over financial reporting.
Risks and Contingencies: The certifications explicitly state that management has disclosed to auditors and the audit committee any significant deficiencies, material weaknesses in internal controls, or fraud involving management. The text implies no undisclosed material weaknesses or fraud were found during the evaluation period.
Key Facts for Investor Verification
- The filing is a procedural submission of SOX 302 certifications, not a standalone financial report.
- Actual financial results for the quarter ended June 30, 2013, are located in a separate Form 6-K referenced in the text.
- Management has affirmed the effectiveness of disclosure controls and internal controls over financial reporting as of the end of the period.
- No material weaknesses or fraud involving management were disclosed in the certifications.