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Research In Motion Limited • Incorporated Under the Laws of Ontario (In thousands of United States dollars, except per share data, and except as otherwise indicated)
Annual Report 2006 53
For the years ended March 4, 2006, February 26, 2005 and February 28, 2004
(c) Accounting Changes and Error Corrections
In May 2005, the FASB issued SFAS 154
Accounting Changes and Error Corrections
. SFAS 154 completely
replaces APB Opinion 20 (“APB 20”) and SFAS 3, with many of those provisions being carried forward
without change. If practical, SFAS 154 requires retrospective application to prior year’s nancial statements
for a voluntary change in accounting principle. In addition, SFAS 154 also requires that a change in
depreciation method for long-lived non-nancial assets be accounted for as a change in estimate, as
opposed to a change in accounting principle under APB 20. The standard is effective for scal years
beginning after December 15, 2005.
4. Cash and Cash Equivalents and Investments
(a) Cash and cash equivalents are recorded at fair value and comprise the following:
 February 26, 2005
Balances with banks   $ 26,005
Certicates of deposit  10,012
Repurchase agreements 907
Commercial paper and corporate notes  573,430
  $ 610,354
Cash and cash equivalents carry weighted-average yields of 4.2% as at March 4, 2006
(February 26, 2005 — 2.5%; February 28, 2004 — 1.0%).
(b) Investments consist of money-market and other debt securities and are classied as available-for-sale
investments.
As at March 4, 2006, the contractual maturities of debt securities were as follows (at carrying value):

    
     
Available-for-sale
securities            
Securities with no single maturity date reect asset-backed securities.