Use the annual reports and/or the audited annual financial statements of Brookfield Office Properties Inc. for the year ended December 31, 2015, and of Mainstreet Equity Corp. for the year ended September 30, 2016, to answer the following questions. These reports are available on SEDAR (www.sedar.com) or the companies’ websites.

Instructions

a. Look at the Management Discussion and Analysis and the annual report in general. What business are both companies in?

b. What type of income statement format(s) do these two companies use? Identify any differences in income statement format between the two companies. Are their income statements presented by function or by nature?

c. What are the main sources of revenues for both companies? Are these increasing or decreasing?

d. Is the nature of each business reflected in its balance sheet? (Hint: What is the main asset and what percentage of total assets does this asset account for?)

e. What types of items are included in other comprehensive income for each company?