Income Trusts Review CriteriaDescription of Financial Terms and Ratios
Financial ratios are based on information from the income trust’s balance sheet, income statement, and statement of cash flows. These statements are issued at the end of each operating quarter and at fiscal year ends. They are legally required to be filed with the provincial securities regulators.
These ratios are a guide to assist in the selection from the approximately 225 income trusts. Criteria other than financial ratios (see full list of investment criteria) are also important, however the financial ratios receive significant attention.
These descriptions of financial ratios as they relate to income trusts are introductory only.