Business Context and Reporting Period
This Form 6-K filing by Canadian Pacific Railway Limited and Canadian Pacific Railway Company covers the period ended September 30, 2013. The report, filed on October 23, 2013, serves to furnish Sarbanes-Oxley Act Section 302 certifications regarding the quarterly report for the same period. The registrants are foreign private issuers based in Calgary, Alberta, Canada.
Key Financial Metrics
The provided filing text contains no specific financial data. It does not disclose revenue, profit, cash flow, margins, debt levels, or liquidity metrics. The document is limited to legal certifications confirming that the financial statements in the separate quarterly report fairly present the company's financial condition.
Material Changes
The filing text does not provide information regarding material changes in financial performance or position compared to prior periods. The certifications state that management has disclosed any changes in internal control over financial reporting that occurred during the quarter, but the text does not detail specific operational or financial variances.
Guidance, Outlook, and Risks
Management Commentary: The Chief Executive Officer (E. Hunter Harrison) and Chief Financial Officer (Brian W. Grassby) certified that the quarterly report does not contain untrue statements of material fact and that financial statements fairly present the registrant's financial condition.
Internal Controls: Management certified the design and effectiveness of disclosure controls and procedures and internal control over financial reporting. They confirmed disclosure of any significant deficiencies, material weaknesses, or fraud involving management to auditors and the audit committee.
Risks and Contingencies: No specific risks, contingencies, or unusual items are detailed in this specific text, other than the standard certification of internal control effectiveness.
Investor Verification Checklist
- Verify the full quarterly report (likely filed separately as referenced in the text) 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 Form 6-K referenced in the text for the detailed financial statements and management discussion.
- Check for any disclosed material weaknesses in internal controls that may have been reported to the audit committee.