Ubisoft 2010 Annual Report Download - page 88
Download and view the complete annual report
Please find page 88 of the 2010 Ubisoft annual report below. You can navigate through the pages in the report by either clicking on the pages listed below, or by using the keyword search tool below to find specific information within the annual report.)LQDQFLDO6WDWHPHQWV
1RERUURZLQJFRVWVDUHLQFOXGHGLQWKHFRVWRILQYHQWRU\
$ SURYLVLRQ IRU LPSDLUPHQW LV UHFRUGHG ZKHQ WKH OLNHO\ QHW UHDOL]DEOH YDOXH IDOOV EHORZ WKH FDUU\LQJ
DPRXQW 5HYHUVDOV RI LQYHQWRU\ LPSDLUPHQW DUH UHFRUGHG DV D UHGXFWLRQ LQ WKH DPRXQW RI LQYHQWRU\
H[SHQVHGGXULQJWKHILQDQFLDO\HDULQZKLFKWKHUHYHUVDORFFXUV
Financial assets and liabilities
)LQDQFLDODVVHWVLQFOXGHWKHORQJWHUPVHFXULWLHVRIQRQFRQVROLGDWHGFRPSDQLHVVKRUWDQGORQJWHUP
ORDQV DQG DGYDQFHV WUDGH UHFHLYDEOHV GHULYDWLYHV ZLWK D SRVLWLYH PDUNHW YDOXH LQYHVWPHQW LQ
VHFXULWLHVDQGFDVK
)LQDQFLDO OLDELOLWLHV LQFOXGH EDQN ERUURZLQJV REOLJDWLRQV UHODWLQJ WR ILQDQFH OHDVH FRQWUDFWV RWKHU
ILQDQFLQJFXUUHQWDFFRXQWDGYDQFHVEDQNRYHUGUDIWVGHULYDWLYHVZLWKD QHJDWLYHPDUNHWYDOXHDQG
WUDGHSD\DEOHV
)LQDQFLDODVVHWVDQGOLDELOLWLHVSUHVHQWHGDUHQRQFXUUHQWH[FHSWWKRVHZLWKDPDWXULW\RIOHVVWKDQ
PRQWKV IURP WKH \HDUHQG GDWH 7KHVH DUH SUHVHQWHG DV FXUUHQW DVVHWV FDVK HTXLYDOHQWV RU
ʊFXUUHQWOLDELOLWLHV”GHSHQGLQJRQWKHFLUFXPVWDQFHV
%DQN RYHUGUDIWV DUH LQFOXGHG LQ FDVK DQG FDVK HTXLYDOHQWV DV WKH\ DUH DQ LQWHJUDO SDUW RI WKH
FRPSDQ\VFDVKPDQDJHPHQW7KH\DUHSUHVHQWHGLQOLDELOLWLHVEXWDUHDOVRRIIVHWDJDLQVWFDVKLQWKH
FDVKIORZVWDWHPHQW
5HFRJQLWLRQDQGPHDVXUHPHQWRIILQDQFLDODVVHWVH[FOXGLQJGHULYDWLYHV
,Q DFFRUGDQFH ZLWK ,$6 )LQDQFLDO,QVWUXPHQWV 5HFRJQLWLRQDQG0HDVXUHPHQWILQDQFLDODVVHWV
DUHEURNHQGRZQLQWRIRXUFDWHJRULHV
DVVHWVKHOGWRPDWXULW\VHFXULWLHVJLYLQJHQWLWOHPHQWWRIL[HGRUIL[DEOHSD\PHQWVRQVHWGDWHV
DQGZKLFKWKH*URXSLVDEOHDQGLQWHQGLQJWRKROGWRPDWXULW\
ORDQVDQGUHFHLYDEOHVQRQGHULYDWLYHILQDQFLDODVVHWVVXEMHFWWRIL[HGRUIL[DEOHSD\PHQWVDQG
ZKLFKDUHQRWOLVWHGRQDGHHSPDUNHW
DVVHWVKHOG IRUWUDGLQJLQYHVWPHQWVRUVHFXULWLHVERXJKWDQGKHOGSULPDULO\ZLWKDYLHZWRD
VKRUWWHUPUHVDOH
DVVHWV KHOG IRU VDOH DOO ILQDQFLDO DVVHWV QRW UHFRJQL]HG LQ RQH RI WKH WKUHH SUHYLRXV
FDWHJRULHV
&ODVVLILFDWLRQGHSHQGV RQ WKHQDWXUHDQGREMHFWLYH RIHDFKILQDQFLDODVVHWDQGLVGHWHUPLQHG ZKHQ
ILUVWUHFRJQL]HG
7KH*URXSKDVQRILQDQFLDODVVHWVFODVVHGDVKHOGWRPDWXULW\
x/RDQVDQGDGYDQFHVORDQVDQGUHFHLYDEOHVFDWHJRU\
7KHVHLQFOXGHGHSRVLWVDQGVXEVLGLHVGXH
:KHQLQLWLDOO\UHFRJQL]HGORDQVDQGDGYDQFHVDUHPHDVXUHGDWIDLUYDOXH7KHVHILQDQFLDODVVHWVDUH
WKHQ ERRNHG DW DPRUWL]HG FRVW XVLQJ WKH HIIHFWLYH LQWHUHVW UDWH PHWKRG 7KH\ DUH VXEMHFW WR
UHFRYHUDEOH YDOXH WHVWV FDUULHG RXW ZKHQHYHU WKHUH DUH REMHFWLYH LQGLFDWRUV WKLUG SDUW\ ILQDQFLDO
SRVLWLRQWKDWWKHUHFRYHUDEOHYDOXHRIWKHVHDVVHWVZRXOGEHORZHUWKDQWKHEDODQFHVKHHWYDOXHDQG
DWWKHYHU\OHDVWRQHDFKDFFRXQWFXWRIIGDWH
*RYHUQPHQWJUDQWVH[FOXGLQJLQYHVWPHQWVXEVLGLHVUHFRUGHGLQWKHILQDQFLDOUHODWHGDUHUHFRUGHGLQ
JUDQWVUHFHLYDEOHDQGSUHVHQWHGLQWKHLQFRPHVWDWHPHQWQHWRIUHODWHGH[SHQVHV
x7UDGHUHFHLYDEOHVORDQVDQGUHFHLYDEOHVFDWHJRU\
7UDGHDQGRWKHUUHFHLYDEOHVOLQNHGWRRSHUDWLQJDFWLYLW\DUHUHFRUGHGDWIDLUYDOXHLQPRVWFDVHVWKH
VDPH DV QRPLQDO YDOXH ± PLQXV DQ\ ORVV RI YDOXH UHFRUGHG LQ D VSHFLDO LPSDLUPHQW DFFRXQW$V
UHFHLYDEOHVDUHGXHLQXQGHUD\HDUWKH\DUHQRWGLVFRXQWHG