Business Context and Reporting Period
This Form 6-K filing by Canadian Pacific Railway Limited and Canadian Pacific Railway Company covers the quarterly period ended September 30, 2015. The report was filed on October 20, 2015, and serves to furnish Sarbanes-Oxley Act Section 302 certifications regarding the quarterly report filed separately with the SEC.
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 and does not include the financial statements or management discussion referenced within those certifications.
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 the separate quarterly report fairly presents the financial condition, but the specific metrics for comparison are absent from this document.
Guidance, Outlook, and Risks
Management Commentary: The Chief Executive Officer (E. Hunter Harrison) and Chief Financial Officer (Mark J. Erceg) certified that the separate quarterly report does not contain untrue statements of material fact and fairly presents the financial condition and results of operations.
Internal Controls: Management certified that they have evaluated the effectiveness of disclosure controls and procedures and internal control over financial reporting. They further certified that there were no significant deficiencies or material weaknesses in internal controls, and no fraud involving management was disclosed to auditors or the audit committee.
Guidance and Risks: The text does not contain forward-looking guidance, specific risk factors, or details on contingencies.
Investor Verification Checklist
- Verify the specific financial results (revenue, net income, cash flow) in the separate quarterly report referenced but not included in this filing.
- Confirm the effectiveness of internal controls as stated in the certifications by reviewing the full quarterly report.
- Check for any subsequent filings that may provide the detailed financial statements and management discussion associated with the September 30, 2015 period.