Download PDF (619 ko )FSST and CSST Financial Statements 2007

To account for the administration of deposits in trust, the balance sheet and the statement
concerning the evolution of deposits in trust have been established as follows.
Assets
Deposit in trust
Balance Sheet
as at December 31, 2007
Depositors’ claims* 17,538 18,622
Funds invested in trust for depositors* 6,412 6,599
Liabilities**
2007 2006
(in thousands of dollars)
23,950 25,221
Accounts payable to the CSST 17,538 18,622
Deposits in trust
Employers personally liable for the payment
of benefits** 2,189 2,376
Government of Canada, with respect to the
Government Employees Compensation Act 1,725 1,725
Government of Québec, with respect to the
Crime Victims Compensation Act 2,300 2,300
Government of Québec, with respect to the
Act to promote good citizenship 198 198
6,412 6,599
CSST Financial Statements
23,950 25,221
* The fair value of depositors’ claims and the funds invested in trust for depositors in the form of bank deposits
is equal to their book value, given that they will mature shortly.
** The CSST has not evaluated or recorded in actuarial liabilities the value of the commitments related to benefit
claims on behalf of employers personally liable for the payment of benefits, due to the very slight probability that
all employers personally liable for the payment of benefits, as well as their insurers or sureties or warrantors, will
disappear or become insolvent.
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