Groupe De Divertissement Superclub F-4 Registration of securities (foreign)

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Exhibit 12.5

VIDEOTRON LTEE

FINANCIAL STATEMENT SCHEDULE

SCHEDULE OF VALUATION AND QUALIFYING ACCOUNTS
(Amounts in thousands of Canadian dollars)

			Balance, beginning of year		Charged to costs and expenses (1)		Deductions (2)		Balance, end of year
Allowance for doubtful accounts receivable
	Year ended December 31:
		2000	$	6,425	$	9,535	$	8,438	$	7,522
		2001		7,522		10,160		9,341		8,341
		2002		8,341		11,084		8,210		11,215

Notes:

(1)

Represents increase in allowance for doubtful accounts receivable charged to expense.

(2)

Represents the accounts receivable written-off against the allowance for doubtful accounts receivable.

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VIDEOTRON LTEE FINANCIAL STATEMENT SCHEDULE SCHEDULE OF VALUATION AND QUALIFYING ACCOUNTS (Amounts in thousands of Canadian dollars)