Financial Statements 2020-2021

The Office of the Registrar of the Supreme Court of Canada

Statement of Management Responsibility Including Internal Control Over Financial Reporting
Statement of Financial Position (Unaudited)
Statement of Operations and Departmental Net Financial Position (Unaudited)
Statement of Change in Departmental Net Debt (Unaudited)
Statement of Cash Flows (Unaudited)
Notes to the Financial Statements (Unaudited)

 

Statement of Management Responsibility Including Internal Control Over Financial Reporting

Responsibility for the integrity and objectivity of the accompanying financial statements for the fiscal year ending March 31, 2021, as well as for all information contained in these statements, rests with the management of the Office of the Registrar of the Supreme Court of Canada (ORSCC). These financial statements have been prepared by management using the Government of Canada's accounting policies, which are based on Canadian public sector accounting standards.

Management is responsible for the integrity and objectivity of the information in these financial statements. Some of the information in the financial statements is based on management’s best estimates and judgment and gives due consideration to materiality. To fulfill its accounting and reporting responsibilities, management maintains a set of accounts that provides a centralized record of the ORSCC’s financial transactions. Financial information submitted for the preparation of the Public Accounts of Canada, and included in the ORSCC's Departmental Results Report, is consistent with these financial statements.

Management is also responsible for maintaining an effective system of internal control over financial reporting (ICFR), designed to provide reasonable assurance that financial information is reliable, that assets are safeguarded and that transactions are properly authorized and recorded in accordance with the Financial Administration Act and other applicable legislation, regulations, authorities and policies.

Management seeks to ensure the objectivity and integrity of data in its financial statements through careful selection, training, and development of qualified staff; through organizational arrangements that provide appropriate divisions of responsibility; through communication programs aimed at ensuring that regulations, policies, standards, and managerial authorities are understood throughout the ORSCC, as well as by conducting an annual risk-based assessment of the effectiveness of the ICFR system.

The system of ICFR is designed to mitigate risks to a reasonable level based on an on-going process to identify key risks, to assess effectiveness of associated key controls, and to make necessary adjustments.

The ORSCC is subject to periodic Core Control Audits performed by the Office of the Comptroller General and uses the results of such audits to adhere with the Treasury Board Policy on Financial Management.

The financial statements of the ORSCC have not been audited.

 

David Power, Acting Registrar
Catherine Laforce, Chief Financial Officer

Ottawa, Canada
August 25, 2021

 

 

Statement of Financial Position (Unaudited)

As at March 31
(in dollars)

2021 2020
Liabilities
Accounts payable and accrued liabilities (note 4) 2,561,666 2,626,671
Vacation pay and compensatory leave 2,122,772 1,498,042
Employee future benefits (note 5) 580,112 652,293
Security Deposit Trust Account (note 6) 392,555 392,515
Judges' Supplementary Retirement Benefits Account (note 7) 2,540,583 2,459,768
Total net liabilities 8,197,688 7,629,289
 
Financial assets
Due from Consolidated Revenue Fund 5,382,342 4,993,550
Accounts receivable and advances (note 8) 186,216 565,437
Total gross financial assets 5,568,558 5,558,987
 
Financial assets held on behalf of Government
Accounts receivable and advances (note 8) (83,899) (125,953)
Total financial assets held on behalf of Government (83,899) (125,953)
 
Total net financial assets 5,484,659 5,433,034
 
Departmental net debt 2,713,029 2,196,255
 
Non-financial assets
Prepaid expenses 141,331 135,438
Tangible capital assets (note 9) 1,281,990 1,006,997
Total non-financial assets 1,423,321 1,142,435
 
Departmental net financial position (1,289,708) (1,053,820)

Contractual obligations (note 10)

The accompanying notes form an integral part of these financial statements.

 

David Power, Acting Registrar
Catherine Laforce, Chief Financial Officer

Ottawa, Canada
August 25, 2021

 

 

Statement of Operations and Departmental Net Financial Position (Unaudited)

For the Year Ended March 31
(in dollars)

2021
Planned Results
2021 2020
Expenses
The administration of Canada's final court of appeal 31,710,049 30,903,739 31,367,902
Internal services 14,067,143 16,285,628 14,479,535
Total expenses 45,777,192 47,189,367 45,847,437
 
Revenues
Sale of information documents and other fees 171,956 57,380 141,997
Pension contribution revenues 120,282 122,928 123,626
Revenues earned on behalf of Government (282,035) (181,083) (265,621)
Total revenues 10,203 (775) 2
 
Net cost of operations before government funding 45,766,989 47,190,142 45,847,435
 
Government funding
Net cash provided by Government of Canada 38,824,371 38,647,029
Change in due from Consolidated Revenue Fund 388,792 (948,960)
Services provided without charge by other government departments (note 11) 7,741,091 7,650,673
Net cost of operations after government funding 235,888 498,693
 
Departmental net financial position - Beginning of year (1,053,820) (555,127)
 
Departmental net financial position - End of year (1,289,708) (1,053,820)

Segmented information (note 12)

The accompanying notes form an integral part of these financial statements.

Statement of Change in Departmental Net Debt (Unaudited)

For the Year Ended March 31
(in dollars)

2021 2020
Net cost of operations after government funding 235,888 498,693
 
Change due to tangible capital assets:
Acquisitions of tangible capital assets 585,795 71,562
Amortization of tangible capital assets (310,802) (346,221)
Proceeds from disposal of tangible capital assets - (77)
Net gain (loss) on disposal of tangible capital assets including adjustments - 77
Total change due to tangible capital assets 274,993 (274,659)
 
Change due to prepaid expenses 5,893 (13,023)
 
Net increase (decrease) in departmental net debt 516,774 211,011
 
Departmental net debt - Beginning of year 2,196,255 1,985,244
 
Departmental net debt - End of year 2,713,029 2,196,255

The accompanying notes form an integral part of these financial statements.

Statement of Cash Flows (Unaudited)

For the Year Ended March 31
(in dollars)

2021 2020
Operating activities
Net cost of operations before government funding 47,190,142 45,847,435
Non-cash items:
Amortization of tangible capital assets (310,802) (346,221)
Gain (loss) on disposal of tangible capital assets - 77
Services provided without charge from other government departments (note 11) (7,741,091) (7,650,673)
 
Variations in Statement of Financial Position:
Increase (decrease) in accounts receivable and advances (337,167) 354,091
Increase (decrease) in prepaid expenses 5,893 (13,023)
Decrease (increase) in accounts payable and accrued liabilities 65,005 679,584
Decrease (increase) in vacation pay and compensatory leave (624,730) (225,683)
Decrease (increase) in employee future benefits 72,181 34,365
Decrease (increase) in Security Deposit Trust Account (40) (333)
Decrease (increase) in Judges' Supplementary Retirement Benefits Account (80,815) (104,075)
Cash used in operating activities 38,238,576 38,575,544
 
Capital investing activities
Acquisitions of tangible capital assets 585,795 71,562
Proceeds from disposal of tangible capital assets - (77)
Cash used in capital investing activities 585,795 71,485
 
Net cash provided by Government of Canada 38,824,371 38,647,029

The accompanying notes form an integral part of these financial statements.

Notes to the Financial Statements (Unaudited)

For the Year Ended March 31

1. Authority and objectives

Created by the Supreme Court Act in 1875, the Supreme Court of Canada is Canada's final court of appeal. It serves Canadians by deciding legal issues of public importance, thereby contributing to the development of all branches of law applicable within Canada. The independence of the Court, the quality of its work and the esteem in which it is held both in Canada and abroad contribute significantly as foundations for a secure, strong and democratic country founded on the Rule of Law. The Supreme Court of Canada is an important national institution, positioned at the pinnacle of the judicial branch of government in Canada, separate from and independent of the executive and legislative branches of government.

The Office of the Registrar of the Supreme Court of Canada (ORSCC) provides all necessary services and support for the Court to process, hear and decide cases. It also serves as the interface between litigants and the Court.

The ORSCC has a single Core Responsibility: The administration of Canada’s final court of appeal. This Core Responsibility is supported by two programs: Court Administration and Administration of the Judges Act for the Judges of the Supreme Court of Canada. In addition, the ORSCC is further supported by its Internal Services, which are services in support of programs and/or required to meet corporate obligations of the ORSCC.

2. Summary of significant accounting policies

These financial statements have been prepared using the ORSCC's accounting policies stated below, which are based on Canadian public sector accounting standards. The presentation and results using the stated accounting policies do not result in any significant differences from Canadian public sector accounting standards.

Significant accounting policies are as follows:

  1. Parliamentary authorities
    The ORSCC is financed by the Government of Canada through Parliamentary authorities. Financial reporting of authorities provided to the ORSCC do not parallel financial reporting according to generally accepted accounting principles since authorities are primarily based on cash flow requirements. Consequently, items recognized in the Statement of Operations and Departmental Net Financial Position and in the Statement of Financial Position are not necessarily the same as those provided through authorities from Parliament. Note 3 provides a reconciliation between the bases of reporting. The planned results amounts in the "Expenses" and "Revenues" sections of the Statement of Operations and Departmental Net Financial Position are the amounts reported in the Future-oriented Statement of Operations included in the 2020-21 Department Plan. Planned results are not presented in the "Government funding" section of the Statement of Operations and Departmental Net Financial Position and in the Statement of Change in Departmental Net Debt because these amounts were not included in the 2020-21 Departmental Plan.

  2. Net cash provided by Government
    The ORSCC operates within the Consolidated Revenue Fund (CRF), which is administered by the Receiver General for Canada. All cash received by the ORSCC is deposited to the CRF, and all cash disbursements made by the ORSCC are paid from the CRF. The net cash provided by Government is the difference between all cash receipts and all cash disbursements, including transactions between departments of the Government.

  3. Amounts due from or to the CRF
    Amounts due from or to the CRF are the result of timing differences at year-end between when a transaction affects authorities and when it is processed through the CRF. Amounts due from the CRF represent the net amount of cash that the ORSCC is entitled to draw from the CRF without further authorities to discharge its liabilities.

  4. Revenues
    Sales and other revenues are recognized in the period the event giving rise to the revenues occurred.

    Revenues that are non-respendable are not available to discharge the ORSCC's liabilities. While the Registrar is expected to maintain accounting control, he has no authority regarding the disposition of non-respendable revenues. As a result, these revenues are considered to be earned on behalf of the Government of Canada and are therefore presented as a reduction of the ORSCC's gross revenues.

  5. Expenses
    Vacation pay and compensatory leave are accrued as the benefits are earned by employees under their respective terms of employment.

    Services provided without charge by other government departments for accommodation, employer contributions to the health and dental insurance plans, interpretation services and security services are recorded as operating expenses at their carrying value.

  6. Future benefits
    1. Pension benefits:
      Eligible employees participate in the Public Service Pension Plan, a multiemployer pension plan administered by the Government. The ORSCC’s contributions to the Plan are charged to expenses in the year incurred and represent the total departmental obligation to the Plan. The ORSCC's responsibility with regard to the Plan is limited to its contributions. Actuarial surpluses or deficiencies are recognized in the financial statements of the Government of Canada, as the Plan's sponsor.

      Eligible federally appointed judges and their survivors are entitled to fully-indexed annuities providing that the judges meet minimum age and service requirements. The main benefits paid from this plan are recorded on a pay-as-you-go basis. They are included in the Statement of Operations and Departmental Net Financial Position as a component of salaries and benefits, and the judges' contributions are credited to revenues. Contributions made by the ORSCC and the judges pertaining to the portion of the plan that relates to indexation of benefits are recorded in the Judges' Supplementary Retirement Benefits Account, which is presented in the Statement of Financial Position. The ORSCC's contribution towards indexation is expensed at the time it is accrued in accordance with the Supplementary Retirement Benefits Act. The actuarial liability associated with the judges' pension plan is recorded in the financial statements of the Government of Canada, the ultimate sponsor of the Plan. 

    2. Severance benefits:
      The accumulation of severance benefits for voluntary departures ceased for applicable employee group. Employees were given the option to be paid the full or partial value of benefits earned to date or collect the full or remaining value of benefits upon departure from the public service. The remaining obligation for employees who did not withdraw benefits is calculated using information derived from the results of the actuarially determined liability for employee severance benefits for the Government as a whole.

  7. Accounts receivable
    Accounts receivable are recorded at cost. When necessary, an allowance for valuation is recorded to reduce the carrying value of accounts receivable to amounts that approximate their net recoverable value.

  8. Non-financial assets
    The cost of acquiring equipment and other capital property are capitalized as tangible capital assets and are amortized to expense over the estimated useful lives of the assets, as described in Note 9. All tangible capital assets and leasehold improvements having an initial cost of $10,000 or more are recorded at their acquisition cost. The ORSCC does not capitalize intangibles assets, works of art and historical treasures that have cultural, aesthetic or historical value.

  9. Measurement uncertainty
    The preparation of these financial statements requires management to make estimates and assumptions that affect the reported and disclosed amounts of assets, liabilities, revenues and expenses reported in the financial statements and accompanying notes at March 31. The estimates are based on facts and circumstances, historical experience, general economic conditions and reflect the Government's best estimate of the related amount at the end of the reporting period. The most significant items where estimates are used are the liability for employee future benefits and the useful life of tangible capital assets. Actual results could significantly differ from those estimated. Management’s estimates are reviewed periodically and, as adjustments become necessary, they are recorded in the financial statements in the year they become known.

  10. Related party transactions
    Related party transactions, other than inter-entity transactions, are recorded at the exchange amount. Inter-entity transactions are transactions between commonly controlled entities. Inter-entity transactions, other than restructuring transactions, are recorded on a gross basis and are measured at the carrying amount, except for the following:
    1. Services provided on a recovery basis are recognized as revenues and expenses on a gross basis and measured at the exchange amount.
    2. Certain services received on a without charge basis are recorded for departmental financial statement purposes at the carrying amount. Other related party transactions, other than inter-entity transactions, are recorded at the exchange amount.

3. Parliamentary authorities

The ORSCC receives most of its funding through annual parliamentary authorities. Items recognized in the Statement of Operations and Departmental Net Financial Position and the Statement of Financial Position in one year may be funded through parliamentary authorities in prior, current or future years. Accordingly, the ORSCC has different net results of operations for the year on a government funding basis than on an accrual accounting basis. The differences are reconciled in the following tables:

a. Reconciliation of net cost of operations to current year authorities used

(in dollars)

2021 2020
Net cost of operations before government funding 47,190,142 45,847,435
Adjustments for items affecting net cost of operations but not affecting authorities:
Amortization of tangible capital assets (310,802) (346,221)
Gain (loss) on disposal of tangible capital assets - 77
Services provided without charge by other government departments (7,741,091) (7,650,673)
Decrease (increase) in vacation pay and compensatory leave (624,730) (225,683)
Decrease (increase) in employee future benefits 72,181 34,365
Bad debt expense - (75)
Refunds of prior years' expenditures 42,028 22,303
Total items affecting net cost of operations but not affecting authorities (8,562,414) (8,165,907)
 
Adjustments for items not affecting net cost of operations but affecting authorities:
Acquisition of tangible capital assets 585,795 71,562
Salary advances and overpayments to recover 12,775 41,948
Increase (decrease) in prepaid expenses 5,893 (13,023)
Total items not affecting net cost of operations but affecting authorities 604,463 100,487
 
Current year authorities used 39,232,191 37,782,015

b. Authorities provided and used
(in dollars)

2021 2020
Vote 1 – Operating expenditures 29,407,229 27,743,891
Contributions to employee benefit plans 3,135,588 2,758,002
Judges' salaries, allowances and annuities 8,082,236 8,761,742
Refunds of amounts credited to revenues in previous years 775 75
Proceeds from the disposal of surplus Crown assets 77 11,852
Less:
Authorities available for future years - (77)
Lapsed: Operating (1,393,714) (1,493,470)
 
Current year authorities used 39,232,191 37,782,015

4. Accounts payable and accrued liabilities

The following table presents details of the ORSCC's accounts payable and accrued liabilities:
(in dollars)

2021 2020
Accounts payable - Other government departments and agencies 328,738 230,615
Accounts payable - External parties 586,705 486,743
Total accounts payable 915,443 717,358
Accrued liabilities 1,646,223 1,909,313
Total accounts payable and accrued liabilities 2,561,666 2,626,671

5. Employee future benefits

a. Pension benefits

The ORSCC’s employees participate in the public service pension plan (the "Plan"), which is sponsored and administered by the Government of Canada. Pension benefits accrue up to a maximum period of 35 years at a rate of 2 percent per year of pensionable service, times the average of the best five consecutive years of earnings. The benefits are integrated with Canada/Québec Pension Plans benefits and they are indexed to inflation.

Both the employees and the ORSCC contribute to the cost of the Plan. Due to the amendment of the Public Service Superannuation Act following the implementation of provisions related to Economic Action Plan 2012, employee contributors have been divided into two groups - Group 1 relates to existing plan members as of December 31, 2012 and Group 2 relates to members joining the Plan as of January 1, 2013. Each group has a distinct contribution rate.

The 2020-2021 expense amounts to $2,139,725 ($1,910,744 in 2019-2020). For Group 1 members, the expense represents approximately 1.01 times (1.01 times in 2019-2020) the employee contributions and, for Group 2 members, approximately 1.00 time (1.00 time in 2019-2020) the employee contributions.

The ORSCC's responsibility with regard to the Plan is limited to its contributions. Actuarial surpluses or deficiencies are recognized in the Consolidated Financial Statements of the Government of Canada, as the Plan's sponsor.

b. Severance benefits

Severance benefits provided to the ORSCC's employees were previously based on an employee's eligibility, years of service and salary at termination of employment. However, since 2011 the accumulation of severance benefits for voluntary departures progressively ceased for substantially all employees.

Employees subject to these changes were given the option to be paid the full or partial value of benefits earned to date or collect the full or remaining value of benefits upon departure from the public service. By March 31, 2021, substantially all settlements for immediate cash out were completed. Severance benefits are unfunded and, consequently, the outstanding obligation will be paid from future authorities.

The change in the obligations during the year were as follows:

(in dollars)

2021 2020
Accrued benefit obligation - Beginning of year 652,293 686,658
Expense for the year (35,814) 12,084
Benefits paid during the year (36,367) (46,449)
Accrued benefit obligation - End of year 580,112 652,293

6. Security Deposit Trust Account

The following table presents details of the ORSCC's Trust Account liability:

(in dollars)

2021 2020
Liability - Beginning of year 392,515 392,182
Deposits - -
Interest 40 333
Reimbursements - -
Liability - End of year 392,555 392,515

The Security Deposit Account was established to record security to the value of $500 deposited by an Appellant with the Office of the Registrar of the Supreme Court of Canada in accordance with paragraph 60(1)(b) of the Supreme Court Act. As per section 87 of the Rules of the Supreme Court of Canada, interest is paid on money deposited as security.

7. Judges' Supplementary Retirement Benefits Account (SRBA)

The following table presents details of the ORSCC's SRBA liability:

(in dollars)

2021 2020
Liability - Beginning of year 2,459,768 2,355,693
Contributions 73,239 71,146
Interest 7,576 32,929
Liability - End of year 2,540,583 2,459,768

The Judges' Supplementary Retirement Benefits Account records contributions made by judges of the Supreme Court of Canada and the matching contributions made by the ORSCC in accordance with the SRBA Act and the Judges Act.

8. Accounts receivable and advances

The following table presents details of the ORSCC's accounts receivable and advances balances:

(in dollars)

2021 2020
Receivables - Other government departments and agencies 98,877 436,119
Receivables - External parties 83,899 125,953
Employee Advances 3,440 3,440
Subtotal 186,216 565,512
Allowance for doubtful accounts on receivables from external parties - (75)
Gross accounts receivable 186,216 565,437
Accounts receivable held on behalf of Government (83,899) (125,953)
Net accounts receivable 102,317 439,484

9. Tangible capital assets

Capital Asset Class Amortization Period
Machinery and equipment 3 to 10 years
Computer equipment 3 to 10 years
Computer software 3 to 10 years
Office furniture and equipment 5 to 10 years
Motor vehicles 3 years
Leasehold improvements over the lesser of useful life of improvement or lease term (max. 5 years)
Assets under construction once in service, in accordance with asset type

(in dollars)

Cost

Capital Asset Class

Opening Balance Acquisitions Adjustments Disposals and Write-offs Closing Balance
Machinery and equipment 1,049,879 12,900 287,461 (111,446) 1,238,794
Computer equipment 1,116,306 166,158 - - 1,282,464
Computer software 783,242 - - - 783,242
Office furniture and equipment 1,123,495 19,391 (1) - 1,142,885
Motor vehicles 170,900 - - - 170,900
Leasehold improvements 9,608,122 19,271 207,979 - 9,835,372
Assets under construction 127,364 368,077 (495,441) - -
Total 13,979,308 585,797 (2) (111,446) 14,453,657

Accumulated Amortization

Capital Asset Class Opening Balance Amortization Adjustments Disposals and Write-offs Closing Balance
Machinery and equipment 672,596 91,089 - (111,446) 652,239
Computer equipment 835,007 123,759 - - 958,766
Computer software 711,423 35,138 - - 746,561
Office furniture and equipment 1,029,395 20,293 - - 1,049,688
Motor vehicles 149,094 21,806 - - 170,900
Leasehold improvements 9,574,796 18,718 (1) - 9,593,513
Assets under construction - - - - -
Total 12,972,311 310,803 (1) (111,446) 13,171,667

Net Book Value

Capital Asset Class 2021 2020
Machinery and equipment 586,555 377,283
Computer equipment 323,698 281,299
Computer software 36,681 71,819
Office furniture and equipment 93,197 94,100
Motor vehicles - 21,806
Leasehold improvements 241,859 33,326
Assets under construction - 127,364
Total 1,281,990 1,006,997

10. Contractual obligations

The nature of the ORSCC's activities may result in some large multi-year contracts and obligations whereby the ORSCC will be obligated to make future payments when the services/goods are received. Significant contractual obligations that can be reasonably estimated are summarized as follows:

(in dollars)

2022 2023 2024 2025 2026 2027 and subsequent Total
Goods and services 521,586 357,090 132,378 113,214 103,127 65,798 1,293,193
Operating leases 82,669 56,799 11,158 - - - 150,626
Total 604,255 413,889 143,536 113,214 103,127 65,798 1,443,819

11. Related party transactions

The ORSCC is related as a result of common ownership to all government departments, agencies, and Crown corporations.

The ORSCC enters into transactions with these entities in the normal course of business and on normal trade terms.

a. Common services provided without charge by other government departments

During the year, the ORSCC received services without charge from certain common service organizations, related to accommodation, the employer's contribution to the health and dental insurance plans, security services and interpretation services. These services provided without charge have been recorded in the ORSCC's Statement of Operations and Departmental Net Financial Position as follows:

(in dollars)

2021 2020
Accommodation 4,830,957 4,774,643
Employer's contribution to the health and dental insurance plans 1,866,064 1,788,102
Security services 820,000 936,608
Interpretation services 224,070 151,320
Total 7,741,091 7,650,673

The Government has centralized some of its administrative activities for efficiency, cost-effectiveness purposes and economic delivery of programs to the public. As a result, the Government uses central agencies and common service organizations so that one department performs services for all other departments and agencies without charge. The costs of these services, such as the payroll and cheque issuance services provided by Public Services and Procurement Canada and audit services provided by the Office of the Auditor General are not included in the ORSCC's Statement of Operations and Departmental Net Financial Position.

b. Other transactions with other government departments and agencies

(in dollars)

2021 2020
Accounts receivable 98,877 436,119
Accounts payable 328,738 230,615
Expenses 8,484,859 7,699,574
Revenues 123,013 129,821

Expenses and revenues disclosed in (b) exclude common services provided without charge, which are already disclosed in (a).

12. Segmented information

Presentation by segment is based on the ORSCC's core responsibility. The presentation by segment is based on the same accounting policies as described in the Summary of significant accounting policies in note 2. The following table presents the expenses incurred and revenues generated for the main core responsibilities, by major object of expense and by major type of revenue. The segment results for the period are as follows:

(in dollars)

The administration of Canada's final court of appeal Internal Services 2021
Total
2020
Total
Operating expenses
Salaries and employee benefits 25,187,257 9,903,436 35,090,693 32,189,227
Accommodation 3,290,048 1,540,909 4,830,957 4,774,643
Professional and special services 803,048 2,378,036 3,181,084 3,901,108

Materials and supplies

1,026,495 163,130 1,189,625 1,118,737
Rental 141,364 823,938 965,302 1,073,402
Machinery and equipment 50,555 669,471 720,026 450,971
Transportation and communications 198,175 297,919 496,094 1,531,118
Amortization of tangible capital assets - 310,802 310,802 346,221
Information services 201,433 7,304 208,737 279,953
Repairs and maintenance 364 191,598 191,962 179,294
Other 5,000 (915) 4,085 2,763
Total operating expenses 30,903,739 16,285,628 47,189,367 45,847,437
Revenues
Sale of information documents and other fees - 57,380 57,380 141,997
Pension contribution revenues 122,928 - 122,928 123,626
Revenues earned on behalf of Government (122,928) ( 58 155) (181,083) (265,621)
Total revenues - (775) (775) 2
Net cost from continuing operations 30,903,739 16,286,403 47,190,142 45,847,435