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Corus Entertainment operates on fiscal years that begins September 1 and ends August 31.
For fiscal 2013, as a result of retroactive application of IFRS 11 - Joint Arrangements, the Company is no longer permitted to proportionately consolidate its 50% equity interest in the operations of TELETOON up to August 31, 2013 (i.e. prior to the business combination on September 1, 2013) and is required to account for its investment using the equity method of accounting. As a consequence, the Television revenues and segment profit for the year ended August 31, 2013 were reduced by $52.0 million and $19.0 million, respectively, and Corus’ share of TELETOON’s net income of $12.1 million was reported as Other expense (income) in the Consolidated Statements of Income and Comprehensive Income. The restatement did not change reported net income for fiscal 2013.
Figures have been rounded.