eTrade 2002 Annual Report Download - page 40

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Convertible subordinated notes and capital
lease liability
$ 699,727 $ 778,459 $ 676,903 $ $
Mandatorily redeemable capital preferred
securities
$ 143,365 $ 69,503 $ 30,647 $ 30,584 $ 38,385
Shareholders equity $ 1,505,789 $ 1,570,914 $ 1,856,833 $ 1,451,795 $ 853,059
(1) On January 22, 2001, the Company changed its fiscal year end from September 30 to December 31; accordingly, results have been
separately disclosed for the three-month transition period ended December31, 2000.
(2) In fiscal 2001, the Company announced a restructuring plan. See Note 21 to the Consolidated Financial Statements for a discussion of the
restructuring and additional fiscal 2002 exit activities.
(3) In fiscal 2002, a cumulative effect of a change in accounting principle resulted from the adoption by E*TRADE Group of Statement of
Financial Accounting Standards (“SFAS”) No. 142, Goodwill and Other Intangible Assets, which requires all goodwill and intangible
assets with indefinite lives not be amortized,
25
2003. EDGAR Online, Inc.