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  • Discours
    jour après jour Détails Faire affaire avec nous Nous devons compter sur une chaîne d approvisionnement solide et stable Que vous soyez déjà un de nos fournisseurs ou que vous souhaitiez le devenir vous trouverez toute l information dont vous avez besoin ici Détails Rendre des comptes aux Canadiens Plus récentes études Correspondance Lois et politiques Politiques de programmation Politiques institutionnelles Règlements administratifs Conditions d utilisation Espace numérique de Radio Canada Transparence et responsabilisation Accès à l information Divulgation proactive Sources d information externes Renseignements personnels Info Source Assemblée publique annuelle Édition 2015 Édition 2014 Édition 2013 Édition 2012 Édition 2011 Édition 2010 Édition 2009 Rapports et plans Rapport de performance environnementale Sommaire du Plan d entreprise Rapports financiers Régime de retraite Présentations Rapports du vérificateur général Rapports sur l équité Rapports et plans concernant les Langues officielles La pleine valeur de la radiodiffusion Mesurer notre rendement Langues officielles Équité en emploi Normes technologiques SYNC la revue technologique SYNC numéro 1 2012 SYNC numéro 2 2012 SYNC numéro 3 2013 SYNC numéro 4 2013 SYNC numéro 5 2013 SYNC Numéro 6 2014 Collaborateurs Rapport annuel 2014 2015 Ce rapport passe en revue tous les défis les changements et les occasions que nous avons vécus au cours du dernier exercice financier Lire Assemblée publique annuelle 2015 Notre assemblée publique annuelle a eu lieu le 29 septembre 2015 à Winnipeg et elle était webdiffusée en direct Tous les détails ici Détails Rapport de performance environnementale 2014 2015 En plus de notre mandat qui consiste à rejoindre les Canadiens par notre programmation multiplateforme nous nous efforçons de bâtir une culture axée sur la conscience environnementale et sur la durabilité Détails Centre de presse Communiqués Les faits Discours Personnes ressources pour les médias Services commerciaux Ombudsmans Accueil Centre de presse Discours Centre de presse

    Original URL path: http://www.cbc.radio-canada.ca/fr/centre-de-presse/discours/?year=2010 (2016-02-06)
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  • Discours
    plans Rapport de performance environnementale Sommaire du Plan d entreprise Rapports financiers Régime de retraite Présentations Rapports du vérificateur général Rapports sur l équité Rapports et plans concernant les Langues officielles La pleine valeur de la radiodiffusion Mesurer notre rendement Langues officielles Équité en emploi Normes technologiques SYNC la revue technologique SYNC numéro 1 2012 SYNC numéro 2 2012 SYNC numéro 3 2013 SYNC numéro 4 2013 SYNC numéro 5 2013 SYNC Numéro 6 2014 Collaborateurs Rapport annuel 2014 2015 Ce rapport passe en revue tous les défis les changements et les occasions que nous avons vécus au cours du dernier exercice financier Lire Assemblée publique annuelle 2015 Notre assemblée publique annuelle a eu lieu le 29 septembre 2015 à Winnipeg et elle était webdiffusée en direct Tous les détails ici Détails Rapport de performance environnementale 2014 2015 En plus de notre mandat qui consiste à rejoindre les Canadiens par notre programmation multiplateforme nous nous efforçons de bâtir une culture axée sur la conscience environnementale et sur la durabilité Détails Centre de presse Communiqués Les faits Discours Personnes ressources pour les médias Services commerciaux Ombudsmans Accueil Centre de presse Discours Centre de presse Communiqués Les faits Discours Personnes ressources pour les médias LinkedIn Facebook Twitter Imprimer Courriel Discours 2015 2014 2013 2012 2011 2010 2009 2008 2007 décembre 4 déc 2009 Notes d allocution d Hubert T Lacroix président directeur général de CBC Radio Canada à la journée portes ouvertes de CBC Radio Canada à Vancouver en Colombie Britannique Détails 4 déc 2009 Discours de Timothy W Casgrain président du Conseil d administration à l occasion de la journée portes ouvertes de CBC Radio Canada à Vancouver en Colombie Britannique Détails 3 déc 2009 Notes d allocution d Hubert T Lacroix président directeur général de CBC Radio Canada devant le Vancouver Board of Trade Détails octobre 21 oct 2009 Notes d allocution d Hubert T Lacroix président directeur général de CBC Radio Canada devant le Club canadien de Toronto Détails 14 oct 2009 Notes d allocution d Hubert T Lacroix président directeur général de CBC Radio Canada devant le Cercle canadien de Winnipeg Détails 5 oct 2009 Notes d allocution d Hubert T Lacroix président directeur général de CBC Radio Canada au Cercle canadien de Montréal Détails septembre 23 sept 2009 Notes d allocution pour le discours de Hubert T Lacroix président directeur général de CBC Radio Canada à l assemblée publique annuelle de CBC Radio Canada Détails 23 sept 2009 Notes d allocution pour le discours de Suzanne Morris vice présidente et chef de la direction financière à l assemblée publique annuelle de CBC Radio Canada Détails 23 sept 2009 Notes d allocution pour le discours de Timothy W Casgrain président du Conseil d administration de CBC Radio Canada à l assemblée publique annuelle de CBC Radio Canada Détails août 27 août 2009 Notes d allocution pour le discours de Hubert T Lacroix président directeur général de CBC Radio Canada lors de l inauguration de la Maison de Radio

    Original URL path: http://www.cbc.radio-canada.ca/fr/centre-de-presse/discours/?year=2009 (2016-02-06)
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  • Discours
    et ce que nous faisons Depuis ses débuts et jusqu à ce jour CBC Radio Canada est bien présente jour après jour Détails Faire affaire avec nous Nous devons compter sur une chaîne d approvisionnement solide et stable Que vous soyez déjà un de nos fournisseurs ou que vous souhaitiez le devenir vous trouverez toute l information dont vous avez besoin ici Détails Rendre des comptes aux Canadiens Plus récentes études Correspondance Lois et politiques Politiques de programmation Politiques institutionnelles Règlements administratifs Conditions d utilisation Espace numérique de Radio Canada Transparence et responsabilisation Accès à l information Divulgation proactive Sources d information externes Renseignements personnels Info Source Assemblée publique annuelle Édition 2015 Édition 2014 Édition 2013 Édition 2012 Édition 2011 Édition 2010 Édition 2009 Rapports et plans Rapport de performance environnementale Sommaire du Plan d entreprise Rapports financiers Régime de retraite Présentations Rapports du vérificateur général Rapports sur l équité Rapports et plans concernant les Langues officielles La pleine valeur de la radiodiffusion Mesurer notre rendement Langues officielles Équité en emploi Normes technologiques SYNC la revue technologique SYNC numéro 1 2012 SYNC numéro 2 2012 SYNC numéro 3 2013 SYNC numéro 4 2013 SYNC numéro 5 2013 SYNC Numéro 6 2014 Collaborateurs Rapport annuel 2014 2015 Ce rapport passe en revue tous les défis les changements et les occasions que nous avons vécus au cours du dernier exercice financier Lire Assemblée publique annuelle 2015 Notre assemblée publique annuelle a eu lieu le 29 septembre 2015 à Winnipeg et elle était webdiffusée en direct Tous les détails ici Détails Rapport de performance environnementale 2014 2015 En plus de notre mandat qui consiste à rejoindre les Canadiens par notre programmation multiplateforme nous nous efforçons de bâtir une culture axée sur la conscience environnementale et sur la durabilité Détails Centre de presse Communiqués Les faits Discours Personnes ressources pour les médias Services commerciaux Ombudsmans Accueil Centre de presse Discours Centre de presse Communiqués Les faits Discours Personnes ressources pour les médias LinkedIn Facebook Twitter Imprimer Courriel Discours 2015 2014 2013 2012 2011 2010 2009 2008 2007 décembre 2 déc 2008 Notes pour une allocution de Hubert T Lacroix président directeur général CBC Radio Canada à l International Institute of Communications Détails octobre 16 oct 2008 Allocution de Julie Miville Dechêne ombudsman des Services français dans le cadre des 40e Assises de l Union internationale de la presse francophone Détails août 20 août 2008 Allocution de Julie Miville Dechêne ombudsman des Services français dans le cadre d un colloque présenté par le Réseau des Instances Africaines de Régulation en Communication à Yamoussoukro Côte d Ivoire Détails mai 27 mai 2008 Notes d allocution pour de Hubert T Lacroix président directeur général de CBC Radio Canada devant le Comité permanent sur les langues officielles Détails 22 mai 2008 Notes pour une allocution de Hubert T Lacroix président directeur général de CBC Radio Canada à l Académie canadienne du cinéma et de la télévision Détails 1 mai 2008 Notes pour une allocution de Hubert T Lacroix

    Original URL path: http://www.cbc.radio-canada.ca/fr/centre-de-presse/discours/?year=2008 (2016-02-06)
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  • Discours
    débuts et jusqu à ce jour CBC Radio Canada est bien présente jour après jour Détails Faire affaire avec nous Nous devons compter sur une chaîne d approvisionnement solide et stable Que vous soyez déjà un de nos fournisseurs ou que vous souhaitiez le devenir vous trouverez toute l information dont vous avez besoin ici Détails Rendre des comptes aux Canadiens Plus récentes études Correspondance Lois et politiques Politiques de programmation Politiques institutionnelles Règlements administratifs Conditions d utilisation Espace numérique de Radio Canada Transparence et responsabilisation Accès à l information Divulgation proactive Sources d information externes Renseignements personnels Info Source Assemblée publique annuelle Édition 2015 Édition 2014 Édition 2013 Édition 2012 Édition 2011 Édition 2010 Édition 2009 Rapports et plans Rapport de performance environnementale Sommaire du Plan d entreprise Rapports financiers Régime de retraite Présentations Rapports du vérificateur général Rapports sur l équité Rapports et plans concernant les Langues officielles La pleine valeur de la radiodiffusion Mesurer notre rendement Langues officielles Équité en emploi Normes technologiques SYNC la revue technologique SYNC numéro 1 2012 SYNC numéro 2 2012 SYNC numéro 3 2013 SYNC numéro 4 2013 SYNC numéro 5 2013 SYNC Numéro 6 2014 Collaborateurs Rapport annuel 2014 2015 Ce rapport passe en revue tous les défis les changements et les occasions que nous avons vécus au cours du dernier exercice financier Lire Assemblée publique annuelle 2015 Notre assemblée publique annuelle a eu lieu le 29 septembre 2015 à Winnipeg et elle était webdiffusée en direct Tous les détails ici Détails Rapport de performance environnementale 2014 2015 En plus de notre mandat qui consiste à rejoindre les Canadiens par notre programmation multiplateforme nous nous efforçons de bâtir une culture axée sur la conscience environnementale et sur la durabilité Détails Centre de presse Communiqués Les faits Discours Personnes ressources pour les médias Services commerciaux Ombudsmans Accueil Centre de presse Discours Centre de presse Communiqués Les faits Discours Personnes ressources pour les médias LinkedIn Facebook Twitter Imprimer Courriel Discours 2015 2014 2013 2012 2011 2010 2009 2008 2007 décembre 6 déc 2007 Notes pour une allocution de Hubert T Lacroix président directeur général de CBC Radio Canada lors de sa comparution devant le Comité permanent du patrimoine canadien Détails novembre 27 nov 2007 Notes pour une allocution de M Robert Rabinovitch président directeur général de CBC Radio Canada à l occasion de la comparution de CBC Radio Canada devant le Comité permanent du patrimoine canadien Détails septembre 26 sept 2007 Notes pour une allocution de M Robert Rabinovitch président directeur général de CBC Radio Canada au Prix Italia Détails 24 sept 2007 Quel rôle pour le diffuseur public face aux défis de la cohabitation et de la protection des identités culturelles Détails 17 sept 2007 Commentaires dans le cadre de l audience sur la diversité des voix avis d audience publique de radiodiffusion CRTC 2007 5 Détails août 9 août 2007 Au delà de la mosaïque le multiculturalisme au Canada Détails mai 29 mai 2007 Notes de l allocution que M Timothy

    Original URL path: http://www.cbc.radio-canada.ca/fr/centre-de-presse/discours/?year=2007 (2016-02-06)
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  • Policy 2.3.2: Assets - Procedures and Guidelines
    expressed through policies guidelines and procedures 4 2 ACQUISITION OF ASSETS CAPITAL AND NON CAPITAL INCLUDING OFFICE FURNITURE 4 2 1 Finance and Administration Supply Management It is the responsibility of Supply Management to ensure that approvals for the purchase acquisition of assets are in accordance with the DFA and DSA policies The Supply Management department is responsible for the purchase acquisition of all assets for the Corporation including capital and non capital assets on receipt of approval from managers ensuring adherence to standards established by the Real Estate Services for the purchase of office furniture In order to ensure that Attractive LVA as per Appendix D are captured and recorded in SAP they must be processed through Supply Management departments regardless of the dollar value Such assets are not to be purchased through petty cash or production funds or by using ProCards 4 2 2 Real Estate Services Real Estate Services are responsible for establishing corporate standards pertaining to the purchase acquisition of office furniture and for the communication of such standards to all levels of management including Supply Management Standards and criteria must be established taking into consideration ergonomics comfort price quality ratio and the furniture s flexibility to meet anticipated and or future needs Real Estate Services must follow up on warranties on national purchasing agreements to ensure that in the long run all work areas are coherently managed and comparable in regards to employee work areas Real Estate Services will work with Supply Management on the tendering process for national agreements for office furniture 4 2 3 SNC Lavalin O M When appropriate and in order to take advantage of negotiated cost savings Supply Management may sub delegate contract SNC Lavalin O M to purchase furniture on behalf of the Corporation In such cases Supply Management and SNC Lavalin O M must ensure that the proper approvals have been obtained from managers who have the responsibility and authority for such capital and operating projects SNC Lavalin O M will not charge the Corporation administration fees associated with such furniture purchases 4 3 MANAGEMENT AND CONTROL OF ASSETS Each Senior Financial Officer of a network or region is responsible for ensuring that the required books of account and asset records are maintained in accordance with GAAP and Corporate policies and procedures It is the responsibility of the Senior Financial Officer to certify the balance sheet and operating statements with respect to the capital asset values and related operating expense which necessitates periodic inventory and audit to ensure proper identification and verification of the existence of the assets In particular each Senior Financial Officer must ensure that the general ledger provides details of capital assets Acquired from outside suppliers Constructed internally Acquired through approved projects Transferred to and from other locations Written off or written out Disposals In the case of Non Capital Tangible Assets financial officers must ensure that managers are aware of their responsibilities pertaining to the management of assets which includes providing information to managers on assets off CBC Radio Canada premises and Low Value Assets LVA falling below the capitalization limit Senior Network Financial Officers are additionally responsible for Providing adequate support and reports relating to assets turned over to networks and regions upon completion of projects or major portions thereof Working closely with Corporate Finance and Administration to ensure communication interpretation and consistent application of policy in the network and regional locations Reviewing controlling and co coordinating all proposed changes to the assets in SAP including additions transfers write offs sales trade ins and disposals as submitted proposed by the managers responsible and have final approval over such changes While individual managers are responsible for adding and deleting non capital assets from SAP Finance and Administration has sole responsibility for making changes in SAP for transactions pertaining to capital assets Co coordinating the physical inventory process Interpreting policies procedures and guidelines in consultation with the Director Policy and Internal Control and communicates to managers Proposing changes and updates to policies procedures and guidelines Communicating new and updated policies procedures and guidelines to managers Ensuring in this context means that Finance and Administration will provide the tools and reports available from SAP to assist managers in achieving this objective While Network Finance and Administration assumes ultimate responsibility Regional Finance and Administration will provide a supporting role when required and regional managers should contact the local Regional Comptroller for consultation advice and guidance on issues such as policy interpretation physical inventory of capital assets transfers and write off of capital assets management of non capital assets etc 4 4 PROJECT IMPLEMENTATION GROUPS ENGINEERING CTO etc Network engineering management is responsible for Providing assistance in the preparation of the capital budget for the Corporation including the provision of project estimates to the appropriate component This is effected in conjunction with network regional management and Corporate Planning Administering and supervising the construction and or installation of capital projects both individual units and composite systems in line with approved budgets Safeguarding of assets under its jurisdiction Recommending and reviewing of standards for technical assets Providing assistance to Finance and Administration in forecasting year end results for capital projects 4 5 ASSETS AND OR SERVICES PAID BY THE CORPORATION LOCATED OFF CBC RADIO CANADA PREMISES GUIDELINES ACCEPTABLE USE OF THE CORPORATION S ASSETS PAID SERVICES Operational requirements may require CBC Radio Canada staff to work off CBC Radio Canada premises and as such be required to either work with and or have access to CBC Radio Canada assets and or paid services off CBC Radio Canada premises The following assets and services may be paid by CBC Radio Canada or reimbursed to the employee One personal Computer PC or laptop with docking station Access to CBC Radio Canada systems i e SAP Intranet etc 50 of one home internet service One cellular telephone One Blackberry or other PDA The expenses for the following services will not be paid by CBC Radio Canada or reimbursed to the employee Home cable service Home satellite service Printer for use at home business or personal use Personal subscriptions to or purchase of newspapers and magazines Service for car phones TV phones iPhone etc Flowers and charitable donations except in cases already provided by corporate policy 2 3 13 Gifts Donations and Other Contributions It is the responsibility of individual managers to determine whether or not employees require the use of and or access to CBC Radio Canada assets and or paid services located off CBC Radio Canada premises The following should be considered in making such decisions Is the employee required to work outside of normal business hours Is the employee required to travel on a regular basis for work Does the individual manager or other CBC Radio Canada staff need to reach the employee on short notice and or outside normal business hours Is the employee required to be on call Have special work hour arrangements been previously agreed to for the employee Any asset or service to be paid by CBC Radio Canada or reimbursed to the employee that may not be in accordance with the above must be approved in advance by the appropriate Vice President or his her delegate Expenses approved by the Vice President s delegate must be reviewed and approved by the Vice President no later then the end of the following month It is the responsibility of individual managers to ensure that The Corporation s assets and or services paid by the Corporation are used by employees primarily for CBC Radio Canada business The relocation of such assets off CBC Radio Canada premises are authorized in advance in writing and supported by appropriate documentation a list of the individual assets the asset bar code and the address of the off premises location Such assets are recovered from the employee when they leave the Corporation and that paid services are cancelled Adequate controls are in place to safeguard such assets All such assets and or services paid by the Corporation under their area of responsibility are inventoried and certified at least once a year If they manage such assets in SAP that such assets are identified in the designated field as OP which is the code to identify Off Premises assets All other low value attractive assets as per the lists approved by Senior Management are managed and tracked in SAP refer to list in Appendix D Note it is the responsibility of the individual managers and not Finance and Administration to maintain input update and delete the approved list of low value assets however if managers provide Finance with an approved Write Off Disposal form and a list of low value assets to be deleted Finance will delete them The documentation pertaining to the inventory is made available on request for audit purposes A permanent form of CBC Radio Canada identification bar code or LVA asset tag is inscribed on each asset to identify it as CBC Radio Canada property Finance and Administration is advised in a timely manner of all transfers write off trade in loss and disposal of all assets managed in SAP and located off CBC Radio Canada premises Senior Management reporting directly to the President must Complete an annual disclosure form attesting to which assets and or services paid by the Corporation which they use and or have access to off CBC Radio Canada premises and to the control they exercise over their own management for such assets within their components and submit such form to the VP CFO who will ensure that a copy is sent to Human Resources to be maintained in their files and a copy to Finance and Administration to update SAP Human Resources will ensure that such assets are recovered from the respective Senior Manager and any services paid by the Corporation are cancelled when that manager leaves the Corporation When assets are recovered and services cancelled Human Resources will advise local Finance and Administration who will update SAP accordingly It is the responsibility of each Vice Presidential component to ensure that all employees under their area of responsibility complete the disclosure form and each respective manager will be responsible for recovering such assets from employees reporting to them when they leave the department and or Corporation With the exception of the disclosure forms for Senior managers reporting directly to the President copies of all forms should be sent to the Senior Finance and Administration Officers in their respective Network Region Location who will forward such copies to their respective Network Finance and Administration office in order to update SAP 4 6 SENIOR MEDIA AND SUPPORT MANAGEMENT The senior media and support management are responsible for Establishing the Business Rules pertaining to the management of assets Establishing the lists of the types of Low Value Assets which they want their managers to track and manage in SAP 4 7 NETWORK AND REGIONAL MANAGEMENT Network and regional management are responsible for the safeguarding systematic maintenance and efficient use of the assets entrusted to their care for ensuring that corporate policies and procedures are followed and for communicating relevant information to the Senior Financial Officer More specifically their duties include The identification and tagging of all capital and deemed attractive assets The provision of security arrangements to safeguard the Corporation against loss through theft or misuse of its assets Taking a regular inventory of assets to confirm that they exist and continue to represent a value which will contribute to the operation of the Corporation Maintaining records of audit quality for assets deemed to be attractive and of a non capital nature Assisting Finance and Administration by communicating changes related to an asset which would normally result in a modification to the asset records i e purchases trades sales transfers write offs and disposals It is the role of Finance and Administration to assist network and regional managers in fulfilling this obligation 5 AMORTIZATION 5 1 GENERAL PRINCIPLES Amortization is a generic term for depreciation depletion or write down of a limited life asset or group of assets Amortization implies a reduction in the service capacity of an asset through use obsolescence or inadequacy Whatever the term used the end result is the same i e the charging to the annual cost of operations of an amount representative of the reduction in service capacity of the assets In certain instances the charges can be 100 in a given year In accordance with G A A P expenditures for capital assets are required to be allocated to each accounting period for the estimated useful life of the asset Such allocations are termed amortization To simplify the amortization processes and for the provision of suitably detailed information capital expenditures are classified in the general ledger by account and class See Appendix A 5 2 AMORTIZATION RULES 5 2 1 General Amortization on capital assets will commence in the first month following the month of receipt or in the case of work orders in the month in which the project assets are capitalized or placed in production Amortization rates are to be applied to the original cost of assets and used on the straight line method of calculation as indicated in Appendix A Amortization is a non budgetary item which does not impact on parliamentary appropriations and will be identified as such in the general ledger Amortization expense will be accounted for monthly in the books of account using the appropriate account cost centre and amortization rate 5 2 2 Capital Assets Transferred Between Locations Amortization expense for the month in which the asset was transferred will remain in the transferring location and the recipient location will be responsible for the amortization expense from the following month onward Accumulated amortization to the end of the fiscal month during which the transfer takes place will be transferred to the recipient location 5 2 3 Capital Assets Written off Retired Both the original cost and accumulated amortization will be removed from the books of account and charged to the appropriate cost centre In the month of the write off retirement any difference between the original cost and the accumulated amortization will also be charged against the appropriate cost centre For details regarding the accounting for write offs see Section 11 Accounting process 5 3 AMORTIZATION ACCOUNTS All capital assets will be amortized using the accounts established in the general ledger and in accordance with the accounts and class indicated in Appendix A The Director Corporate Reporting at Head Office is responsible for maintaining these accounts 5 4 MONTHLY AMORTIZATION EXPENSE Monthly amortization expense will be calculated and assigned to the appropriate cost centres based on the information provided for the asset account and class The accumulated amortization will be automatically updated by the reporting system 5 5 REVIEW OF AMORTIZATION RATES The amortization method and estimates of the useful life of assets should be reviewed on a regular basis and at lease once every five years Factors to be considered in estimating the useful life of assets include the following Expected future usage Effects of technological or commercial obsolescence Expected wear and tear from use or the passage of time The maintenance program Results of industry studies and practice Studies of similar assets retired The condition of existing comparable assets Significant events that may indicate a need to revise the amortization method or estimates of life of assets include A change in the extent the asset is used A change in the manner in which the asset is used Removal of the asset from service for an extended period of time Physical damage Significant technological developments A change in the law environment or consumer styles and tastes affecting the period of time over which the asset can be used 6 TRANSFERS OF CAPITAL ASSETS 6 1 GENERAL Financial and physical control requirements demand that the capital asset records be kept up to date with regard to the physical location and responsibility for all capital assets Movements of assets from one location to another and or from one responsibility centre to another must be recorded on a timely basis The location generally refers to region location and building Physical movements of assets must be communicated to the applicable network regional senior financial officers on the appropriate forms Temporary movements of capital assets for emergencies or special events such as the Olympics are not required to be transferred between cost centers in SAP as they will be eventually returned to the original location unless for physical control purposes such as assets located off premises Finance and Administration must however advise the CBC Radio Canada insurance department to ensure that such assets will be covered by CBC Radio Canada insurance 6 2 RESPONSIBILITY Individual managers are responsible for reporting the transfer of assets to the network Finance and Administration offices who will ensure that the asset records are updated on a timely basis 7 WRITE OFF SETTLEMENT AND DISPOSAL OF ASSETS AND RECORDS Excluding Real Property 7 1 GENERAL Generally Accepted Accounting Principles require that capital assets which have been traded in stolen lost or are of no further use due to obsolescence wear and tear damage or any other cause must be removed from the Corporation s books of account The accounting treatment may differ depending on the reason for the removal and is explained below The Corporation s procedures with regard to the write off retirement of capital assets excluding real property are as follows 7 2 WRITE OFFS RETIREMENTS Assets which have been traded in stolen lost or are of no further use due to obsolescence wear and tear damage or any other cause are to be removed from the general ledger and disposed of as soon as their unusable status is recognized The officer having custody of an asset and who is responsible for its care and maintenance must initiate approve the write off retirement procedure All requests for write off retirement of assets are to be submitted on the Assets Request for

    Original URL path: http://www.cbc.radio-canada.ca/en/reporting-to-canadians/acts-and-policies/management/finance/2-3-2-gl/ (2016-02-06)
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  • Policy 2.3.2: Assets - Appendix A - E
    Value far Beyond the Broadcast Measuring our Performance Official Languages Employment Equity Technology Standards SYNC online technology magazine SYNC Issue 1 2012 Note from Paul Jané Note from Dany Harrison Cloud Services Emerging Technology IT s Role as an Enabler Local Coverage The Digital Advantage The Not So Black Art of Search Engine Optimisation Next Generation Converged Network NGCN Analogue Television Shutdown The End of an Era for CBC Radio Canada SYNC Issue 2 2012 Radio Broadcast Data System Print Optimisation Program Business Intelligence Adaptive Bitrate Video Streaming File based Workflow Remote Production Terminal Editorial Dany Harrison Radio Centralisation SYNC Editorial SYNC Issue 3 2013 Mobile Digital Television ATSC M H Field testing Measurements Technical Considerations for Digital Television Reception From Email to Collaboration Unified Communications Telecom Expense Reporting Management Systems Radio Canada Est du Québec Security in Today s Digital Information Landscape Editorial Fred Mattocks SYNC Editorial Paul Jané SYNC Editorial Paul Jané Thought Leadership The Perfect Storm of Change SYNC Issue 4 2013 Editorial Fred Mattocks Editorial Paul Jané Capability Through Connection Cloud Compliance Dejero at CBC Radio Canada Elections Technology File based Workflow Phase II The Second Screen in Power Politics Perceptive Pixel Board at CBC Radio Canada Scoop Contributors SYNC Issue 5 2013 Audio fil CDI Automated Production Control File based Workflow in HD Newsgathering Digital Digest The Private Cloud Turning Points HD Videoconferencing at CBC Radio Canada Editorial Fred Mattocks Editorial Paul Jané Contributors SYNC Issue 6 2014 Editorial Fred Mattocks Sync Editorial A Centralised Public Alerting Solution for CBC Radio Canada s Radio Networks Digital Digest ElectR File based Workflow Phase III Google Earth as a Broadcast Engineering Tool Self Serve IT The Mobile Workplace Media Asset Management Topping off our Digital World Contributors LinkedIn Facebook Twitter Print Email Policy 2 3 2 Assets Appendix A E Effective April 1 1998 Responsibility Vice President and Chief Financial Officer APPENDIX A Capital Assets Classifications and Amortization Rates Useful Life Account Class Description Nil amortization 15410 1000 Land Land Surveys and Borings 33 years 15420 2000 Buildings and Land Improvements Roads and Walks Fences and Gates Ditches and Culverts Landscaping and Ground Improvements General Contractor s Work Demolition Excavation Draining and Septic Systems Concrete and Reinforcing Masonry Waterproofing Roofing and Sheet Metal Structural Steel Rough Carpentry Finished Carpentry and Millwork Lathe and Plaster Floor Finishes Wall Finishes Ornamental Metals Thermal Insulation Sound Absorption Sound Isolation Hardware Built in Furnishings Glass and Glazing Painting and Decorating Hoists Elevators Escalators Staging Equipment Immovable Surveys and Borings Power Wiring Domestic Wiring Studio Wiring Transmitter Wiring Miscellaneous Wiring Grounding Television Lighting Plumbing Sewage and Drainage Ventilation Heating Water Supply Fire Protection Fixed Vacuum Air Systems Pressure Air Systems Chilled Water Systems 1 year 15420 2000 Service Extensions Property Buildings Grounds Water Sewer 1 year 15443 2000 Services Extensions Property and Equipment Power Telephone Broadcasting Circuits 20 years 15430 3000 Transmitter Equipment Technical Transmitter and Speech Input Transmitter Control Desk N A N A 3200 Low Value Assets 20 years 15441 4000 Transmission Lines R F Transmission Lines Power Transmission Lines Control Communication Lines 20 years 15442 5000 Antennas and Towers Foundation and Piers Structural Painting Radiators Lighting Power Ground Systems Surveys and Borings 8 years 15443 6000 Technical Equipment Receivers and Speech Input Equipment Radio Frequency 7 Link Equipment Master Control Studio Excluding Reproducers Recording Sound Effects Portable Mobile Intercommunication Office Monitor Clocks Test Equipment Tools and Shop Equipment Photographic Equipment Disc and Tape Reproducers Videotape Equipment 16 years 15444 7000 Electrical Equipment Power Equipment Power Plants TV Lighting Equipment Fixed Special Lighting Fixtures Reel and Script Lights 5 years 15450 8000 Automotive Equipment 5 year useful life Automobiles Cars Minivans 8 years 15450 8001 Automotive Equipment 8 year useful life Light Trucks Pickup trucks Sports Utility Vehicles SUV s large and small Vans 10 years 15450 8002 Automotive Equipment 10 year useful life Snowmobiles All Terrain Vehicles ATV s 12 years 15450 8003 Automotive Equipment 12 year useful life TV Mobile Truck Radio Mobile Truck Heavy Duty Truck 5T and 10T 20 years 15450 8004 Automotive Equipment 20 year useful life TV Mobile Trailer Bulldozer Skidozer Backhoe Fork lifts Lift Trucks Nil amortization 15450 8004 Automotive Equipment no amortization Utility Trailer 10 years 15461 9000 Musical Instruments Nil amortization 15462 10000 Works of Art 10 years 15463 11000 Office Furniture Furnishings and Equipment Building Furniture and Furnishings Property Maintenance Equipment Fire Protection Movable Equipment Signs erected on Property or attached to buildings Movable and immovable Staging Equipment Movable 5 years 15464 12000 Computers and Related Equipment 5 year useful life Mainframe Hardware Mainframe Software Other IT equipment 3 years 15464 12001 Computers and Related Equipment 3 year useful life Desktop Computer Hardware Desktop Computer Software Term of Lease 15510 14000 Lease Improvements Term of Lease 15610 15000 Capital Leases N A 15110 16000 Capital Assets Under Construction Not valid for input to the capital assets sub ledger APPENDIX B CAPITAL VS OPERATING CAPITAL EXPENDITURE DEFINITION The Corporation must adhere to CICA s Generally Accepted Accounting Principles GAAP Refer to the definition of capital asset in section 3 of this policy Definitions And Accounting Treatment Betterments and Repairs The CICA Handbook differentiates between a Betterment and a Repair It defines a betterment as the cost incurred to enhance the service potential of a capital asset The cost incurred in the maintenance of the service potential of a capital asset is a repair not a betterment Maintenance Maintenance can be defined as the act of keeping a property in condition to perform adequately and efficiently the service for which it is used that is normal usable condition Maintenance would generally be classified as an operating expense Repairs Repairs are usually charged to operations Extraordinary repairs which do not add to the value of an asset nor appreciably prolong its life beyond that contemplated when it was purchased or constructed are also considered to be operating expenses as opposed to capital For example roof replacement while extraordinary in amount merely keeps the

    Original URL path: http://www.cbc.radio-canada.ca/en/reporting-to-canadians/acts-and-policies/management/finance/2-3-2-appendix/ (2016-02-06)
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  • Policy 2.3.7: Credit and Collection - Appendix B
    Editorial A Centralised Public Alerting Solution for CBC Radio Canada s Radio Networks Digital Digest ElectR File based Workflow Phase III Google Earth as a Broadcast Engineering Tool Self Serve IT The Mobile Workplace Media Asset Management Topping off our Digital World Contributors LinkedIn Facebook Twitter Print Email Policy 2 3 7 Credit and Collection Appendix B Effective April 1 1999 Revised August 18 2015 Responsibility Vice President and Chief Financial Officer Appendix A Procedures and Guidelines Appendix A 1 Guidelines for Establishing Likelihood of Collectability Appendix B Salary and Related Receivables Appendix C Check List for Departing Employees Appendix D Cash Discounts Appendix E Credit Application Form Appendix F Guarantee of Payment Form APPENDIX B SALARY AND RELATED RECEIVABLES SALARY ADVANCES Shared Services will be responsible for the follow up and recovery of all salary and related receivables processed through the Payroll system in accordance with the established Procedures and Guidelines OTHER EMPLOYEE RELATED RECEIVABLES Approval of Employee Receivables Loans and Recovery Schedule Employees of the Corporation are only eligible for personal loans in accordance with Corporate Policies Finance and Administration 2 3 10 Employee Relocation Loans and Human Resources 2 2 13 Relocation However on occasion employees are overpaid through the payroll process for various reasons or may be issued advances even though there has been no disruption in the bi weekly salary process When such events occur there are two options for recovery Immediate recovery from the employee for 100 of the amount in question Recovery over a period of time through payroll deductions based on established guidelines and or approved negotiated terms and conditions Under the first option when the amount in question is recovered 100 immediately from the employee the employee receivable will still be recorded However when the recovery is over a period of time an employee receivable has to be set up in SAP This transaction constitutes a loan to the employee which will be reflected on the Balance Sheet of the Corporation and the terms for recovery must be in accordance with the approved Recovery Schedule below and must be approved by the VP and CFO or delegate If the amount of the receivable is above 2 000 and if interest is not charged on employee loans at fair market value rates CRA publishes prescribed rates the employer is responsible for recording the difference between the prescribed interest and the actual interest charged on the loan as a taxable benefit for income tax purposes on the employee s T4 Releve 1 each year while the loan is outstanding Shared Services has the responsibility to ensure that the recovery process is initiated immediately and is in accordance with the approved Recovery Schedule Any deviation from the approved Recovery Schedule must have the prior approval of the VP CFO or delegate the Senior Finance and Administration Directors in Ottawa Montreal and Toronto their delegates or the Regional Comptrollers Shared Services will produce monthly aged analysis reports of the VIP employee receivable amounts for monitoring and follow up and a copy will be provided to the Director Accounting Corporate Reporting Shared Services must also ensure that the guidelines steps outlined under the Follow Up and Collection section below are followed APPROVED RECOVERY SCHEDULE The following describes the recovery process to be followed by Shared Services regarding employee receivables created as the result of the processing of employee regular pay and pay revisions For receivables less than 10 00 All employee receivables less than 10 00 created in a given month are written off on a bi weekly basis by Shared Services For receivables between 10 00 and 20 00 All employee receivables between 10 00 and 20 00 will be reviewed If the receivable is easily explained it will be collected with a note on the Notification of Deposit NOD Otherwise it will be written off For receivables between 20 00 and 50 00 All employee receivables between 20 00 and 50 00 will be recovered with a note on the Notification of Deposit NOD For receivables between 50 00 and 2000 00 All employee receivables more than 50 00 but less than 2000 00 will be recovered at a minimum rate of 10 of regular net pay on a maximum of 15 pays starting on the employee s next pay If one time lump sum payments are due to the employee during this period receivables shall also be collected against these amounts A written communication a letter or an email is sent to the employee informing him her of the nature of the receivable and the repayment schedule indicating the number of pays and the amount per pay For receivables between 2000 00 and 5000 00 All employee receivables more than 2000 00 but less than 5 000 00 are recovered by Shared Services at a minimum rate of 10 of regular net pay on a maximum of 20 pays starting on the employee s next pay If one time lump sum payments are due to the employee during this period receivables shall also be collected against these amounts A written communication a letter an email is sent to the employee informing him her of the nature of the receivable and the repayment schedule indicating the number of pays and the amount per pay For receivables of 5 000 00 and more All employee receivables of 5 000 00 and more are recovered by Shared Services at a minimum rate of 10 of regular net pay on a maximum of 25 pays starting on the employee s next pay If one time lump sum payments are due to the employee during this period receivables shall also be collected against these amounts A written communication a letter an email is sent to the employee informing him her of the nature of the receivable and the repayment schedule indicating the number of pays and the amount per pay For Foreign correspondents their collective agreements state that the correspondents must be informed before any recovery is initiated

    Original URL path: http://www.cbc.radio-canada.ca/en/reporting-to-canadians/acts-and-policies/management/finance/2-3-7-appendix-b/ (2016-02-06)
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  • Policy 2.3.7: Credit and Collection - Appendix A
    s Radio Networks Digital Digest ElectR File based Workflow Phase III Google Earth as a Broadcast Engineering Tool Self Serve IT The Mobile Workplace Media Asset Management Topping off our Digital World Contributors LinkedIn Facebook Twitter Print Email Policy 2 3 7 Appendix A Effective April 1 1999 Responsibility Vice President and Chief Financial Officer Appendix A Procedures and Guidelines Appendix A 1 Guidelines for Establishing Likelihood of Collectability Appendix B Salary and Related Receivables Appendix C Check List for Departing Employees Appendix D Cash Discounts Appendix E Credit Application Form Appendix F Guarantee of Payment Form APPENDIX A PROCEDURES AND GUIDELINES 1 ESTABLISHING EXTENSION AND APPROVAL OF CREDIT In establishing credit approval the Corporate Manager Credit and Collections may engage external agencies to establish the credit rating of clients and individuals The information provided by these agencies in conjunction with information gathered from other sources should be used in making sound decisions for the establishment extension and approval of credit Credit limits should not be automatically increased when the amount of an invoice or contract causes the amount of the credit limit to be exceeded The credit limit should be used as a tool to assist in the follow up and collection process Under normal circumstances credit must be approved in advance before the sales department can extend credit to a client However in certain circumstances where time and scheduling is a factor the Corporate Manager Credit and Collections may authorize the local Sales Manager to pre approve credit on the understanding that all such pre approvals will be subject to confirmation by Credit and Collections If a pre approval is denied the Sales Manager will act immediately to stop any further use of the credit and assist in collecting the outstanding balance In a similar manner the Corporate Manager Credit and Collections may authorize the Regional Sales Manager to approve credit up to 5 000 00 In this case the Corporate Manager Credit and Collections must be advised in writing of any such credit approval Co production contracts require supplementary approval by Finance and Administration If the contract does not cover any dealings with third parties or financial institutions the network Senior Financial Officer must also co sign any other financial arrangements with such institutions as per Corporate Policy 2 9 3 Delegation of Signing Authority In some instances the Corporation may incur costs on behalf of the co producer for various reasons and such costs are sometimes recovered only when the co producer receives funding from other agencies which is usually long after the program has been completed and aired In such instances special consideration arrangements and terms for repayment such as the following may have to be negotiated Confirmation from agency of the amount to be paid to the co producer Confirmation of payments to third parties i e banks Withholding of license fees and or other payments to co producer The Granting of Credit There are two prime factors to be considered relative to the process of granting credit They are agency direct status and credit worthiness It is the responsibility of the sales representative to ensure that agency recognition if applicable is appropriately requested and the application for credit is duly processed Agency Recognition In order to qualify for the 15 agency commission the agency must be recognized Recognition is granted by the General Manager Marketing and Sales or delegate for Toronto and the General Manager Commercial Services or delegate for Montreal Credit cannot be granted until recognition is established There are two types of agencies In house agencies and Independent agencies In the case of in house agencies the recognition process is the same as for independent agencies with one exception Where the agency is an in house agency an acceptable guarantee of payment is required see Appendix F The guarantee is not required for independent agencies The parent of the in house agency can normally be considered an acceptable guarantor subject to an assessment of credit worthiness Again the sales representative is responsible for arranging the written guarantee Credit cannot be released until the guarantor is approved Credit Granting Considerations It is estimated that at any given time 10 of businesses in Canada are in excellent financial condition and do not represent a credit risk while another 10 are in such poor financial condition that they represent an unacceptable risk for unsecured credit For the remaining 80 whose financial condition ranges between these extremes those responsible for granting credit must analyze various factors including The customer s financial condition cash flow and payment record Economic conditions that have or are likely to have an impact on the customer s solvency or liquidity Marketing and Sales department s marketing objectives i e the need to obtain or retain the account Potential profit vs potential loss Successful collections begin with a conscious analytical effort to establish an appropriate credit worthiness of the customer The granting of credit is not a pure science and has to be combined with practical fact and the credit grantor s background Process for Granting Credit In order to ensure consistency the following processes must be followed Agencies Credit for all business is to be granted by the Corporate Manager Credit and Collections or delegate Direct Purchases Same as for agencies above with the exception that the local Sales Manager for local direct business may grant credit up to 5 000 00 When the sales manager grants credit the amount of the credit granted is to be indicated on the credit application form and submitted to the Corporate Manager Credit and Collections immediately The Credit and Collections Department will advise the sales manager if when credit has been granted Amount of Credit Agencies The amount of credit for an agency will usually be higher than the amount required for a direct purchase because most agencies will have several clients The amount granted will be dependant of the individual agency s past performance and the credit worthiness of the agency s

    Original URL path: http://www.cbc.radio-canada.ca/en/reporting-to-canadians/acts-and-policies/management/finance/policy-2-3-7-appendix-a/ (2016-02-06)
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