Question

Vertical analysis of air canada financial statatment 2018-19

CONSOLIDATED FINANCIAL STATEMENTS AND NOTES CONSOLIDATED STATEMENTS OF FINANCIAL POSITION Canadian dollar in niland DECEMBER 31. DECEMBER 31. 2019 2018 RESTATED - NOTE 2 JANUARY 1. 2018 RESTATED - NOTE 2 $ $ $ Note 2P Note 21 2,090 3.799 5,889 157 926 102 110 332 7,516 936 12,834 Note 20 Note 21 630 4,077 4.707 161 796 109 111 417 6,301 401 12,183 1969 314 404 311 21,883 642 3,162 3,804 148 811 91 115 425 5,394 402 11,827 1583 684 318 311 20,519 Note 6 Note 7 Note 11 Note 13 Note 8 Note 9 2,05€ 134 1,002 3.273 27,759 $ $ $ $ $ $ ASSETS Current Cash and cash equivalents Short-term investments Total cash, cash equivalents and short-term investments Restricted cash Accounts receivable Aircraft fuel inventory Spare parts and supplies inventory Prepaid expenses and other current assets Total current assets Investments, deposits and other assets Property and equipment Pension assets Deferred income tax Intangible assets Goodwill Total assets LIABILITIES Current Accounts payable and accrued liabilities Advance ticket sales Aeroplan and other deferred revenue Current portion of long-term debt and lease liabilities Total current liabilities Long-term debt and lease liabilities Aeroplan and other deferred revenue Pension and other benefit liabilities Maintenance provisions Other long-term liabilities Deferred income tax Total liabilities SHAREHOLDERS' EQUITY Share capital Contributed surplus Hedging reserve Accumulated other comprehensive income Retained earnings Total shareholders' equity Total liabilities and shareholders' equity The accompanying notes are an integral part of the cidad financiament On behalf of the Board of Directors: 1911 2,717 1.927 2.469 Note 21 Notes 4 & 21 Note 10 1,048 5.676 8,873 1,186 5.582 8,190 Note 10 Notes 48 21 Note 11 Note 12 2,456 2,939 1162 1,218 7775 8,024 3.136 2,930 1,240 181 73 23,359 2,547 1,307 2,592 1151 159 151 Note 13 $ $ 52 18,606 $ 17,723 Note 14 785 83 798 75 799 69 Note 5 25 3.507 4,400 27.759 2,404 3,277 21,883 1,928 2,796 20,519 $ $ $ 2019 AIR CANADA ANNUAL REPORT van Shee Vagn Sørensen Chairman Christie J.B. Clark Chenderit

Answer 1

Vertical Analysis of Alr Canada financial statements Dec 31, 2019 Percentage / ASSETS : Current Cash and cash equivalents d$ 2,090 7.52% short-term investments 23,199 13.68%. Total cash, cash equivalents 5,889 21.214 Restricted cash 900 157 0.56% Accounts receivable 20 926 3.33% Aircraft fuel inventory malm 102 - 0:37% Spare parts and supplies roll éllo 0.40% Prepaid expenses and other OPST current Assets 332 1• 209% Total current Assets bilioni 75 16 rodil 27.07. Investments, deposits & other Assee 936 3.37% Property and equipment 12,834 L 46.2314 Pension assets 11102 392,0642 12 7.43% Deferred income tax 0.48% Intangible assets o 1,002 p 3.60%. Goodwill * 3,273 11.7917 Total Assets $ 27,759 100%

$2456 2939.24 1 162 1218 7775 LIABILI 1) ES Currento Accounts payable and accrued liabilities Advance ticket sales Aeroplan and other deferred revenue Current portion of long term debt Total current liabilities long-term debt and lease Aeroplan and other deferred Pension and other benefit Maintenance provisions other long-term liabilities Deferred income tax Total liabilities SHARE HOLDERS EQUITY 8024 8.85% 10-5917 4.19% 4.39% 28.0% 28.91% 11.30% 10:554 4.47% 0.65% 0.264 84.14% 3136 2930 1240 181 73 23,359, 785 share capital Contributed capital 2.837 0.30%. 83 reserve Hedging Arcumulated after comprehensive 0.09% Retained earnings Total share holder's equity 25 3507 02 12.63% 15.85% 4400 Total Liabilities and shareholder's equity $ 27,759 100%
In vertical analysis of Balance sheet, First assume total assests and total liabilities as 100 percent then calculate other percentages with the help of this