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Contributed surplus (note 16) 249,918 128,703
Equity component of convertible debenture (note 13) 36,019 84,312
Deficit ( 3,767,222 ) ( 3,630,693 )
1,172,025 805,392
2,425,539 2,243,941
The accompanying notes are an integral part of the consolidated financial statements.
On behalf of the board :
................................................................, Director
................................................................, Director
32
CLEMEX TECHNOLOGIES INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
APRIL 30, 2009 AND 2008
1. STATUTES OF INCORPORATION AND NATURE OF ACTIVITIES
2.
Recently adopted changes
The Company is incorporated under the Canada Business Corporations Act. It specializes in research and development (R&D) and the sale of
image analysis systems.
ACCOUNTING CHANGES
Financial Instruments – Disclosures and Presentation
On May 1, 2008, in accordance with the applicable transitional provisions, the Company adopted the new recommendations in the Canadian Institute
of Chartered Accounts (CICA) Handbook included in Section 3862, "Financial Instruments – Disclosures" and Section 3863, "Financial Instruments –
Presentation". These Handbook sections replace Section 3861, "Financial Instruments – Disclosures and Presentation" adopted by the Company on
May 1, 2007.
Section 3862 describes information to be disclosed by an entity to allow users to assess the importance of the financial instruments compared to the
entity's situation and financial performance as well as the nature and extent of the risks related to the financial instruments to which the entity is
exposed and the manner in which these risks are managed. Section 3863 establishes presentation standards for financial instruments and nonfinancial
derivatives.
These Handbook sections complete the financial instrument recognition, measurement and presentation standards in Section 3855,
Capital Disclosures
On May 1, 2008, in accordance with applicable transitional provisions, the Company adopted the new recommendations for the CICA Handbook
included in Section 1535 "Capital Disclosures". This section establishes standards for disclosing information about the capital of the Company and
how it is managed to enable financial statement users to evaluate the objectives, policies and procedures of the Company for managing capital. As
a result of the adoption of the section, capital management information is now included in the notes to the consolidated financial statements
(note 21).
Ability to Continue as a Going Concern
On May 1, 2008, in accordance with applicable transitional provisions, the Company adopted the new recommendations contained in Section 1400
"General Standards of Financial Statements Presentation", from the CICA Handbook which adressed Ability to Continue as a Going Concern. The
new standards in effect as of Januay 1, 2008 require that Management assess the Company's ability to continue as a going concern over a minimum
period of, but not limited to, 12 months starting from the closing date. These new requirements only apply to disclosure and will have no impact on
the financial results of the Company.
Inventories
On May 1, 2008, in accordance with the applicable transitional provisions, the Company prospectively adopted the new recommendations of the
CICA Handbook included in Section 3031, "Inventories". This section provides new guidance on the determination of cost and its subsequent
recognition as an expense, including any write-downs to the net realizable value as well as on the cost formulas that are used to assign costs to
inventories. The section also requires additional disclosure. The adoption of this section did not have a significant impact on the earnings, the
financial position and the cash flows of the Company.
p g , p ,
"Financial Instruments – Recognition and Measurement" adopted by the Company on May 1, 2007.
As a result of the adoption of these new recommendations, the Company now presents additional information on risk management relating to
financial instruments as well as a sensitivity analysis regarding interest rate risk and exchange rate risk. The Company is not required to present
comparative information regarding the nature and extent of the financial instrument risks for the year in which it has adopted these Handbook
sections.
33
CLEMEX TECHNOLOGIES INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
APRIL 30, 2009 AND 2008
2.
On June 19, 2009, certain accounting standards were issued but are not yet in force. The Company has not adopted any of these standards earlier.
The new standards that could affect the financial statements are as follows:
　
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