Information Included in the Consolidated Operations and Cash Flows

9 Months Ended

Jun. 30, 2011

Information Included in the Consolidated Operations and Cash Flows [Abstract]

Information Included in the Consolidated Operations and Cash Flows

14. Information Included in the Consolidated Operations and Cash Flows

a) Financial expenses


	Three Months Ended June 30,				Nine Months Ended June 30,
	2011		2010		2011		2010
	$		$		$		$
Interest on long-term debt , including amortization of original issuance discount of $209 and $1,229 in 2011 ($510 and $1,535 in 2010)		18,187		14,604		49,959		43,983
Accretion expense on option agreement payment related to the Aeroquin transaction		345		—		345
Interest and bank charges		110		224		632		649
Interest rate swaps (Note 18)		—		—		—		17
Financing fees		659		143		11,216		421
Amortization of deferred debt issue expenses		1,372		1,241		4,895		3,724

		20,673		16,212		67,047		48,794

b) Other information


	Three Months Ended June 30,				Nine Months Ended June 30,
	2011		2010		2011		2010
	$		$		$		$
Rental expenses		1,190		920		3,047		2,797
Shipping and handling expenses		2,078		1,758		5,278		5,052
Advertizing expenses		3,775		337		7,814		8,191
Depreciation of property, plant and equipment		3,141		2,136		8,832		6,235
Amortization of intangible assets		17,833		13,002		44,168		39,595
Stock-based compensation expense		617		1,163		6,381		272

c) Employee benefit plan

A subsidiary of the Company has a defined contribution plan (the “Plan”) for its U.S. employees. Participation is available to substantially all U.S. employees. Employees may contribute up to 15% of their gross pay or up to limits set by the U.S. Internal Revenue Service. The Company may make matching contributions of a discretionary percentage. The Company charged to operations contributions to the plan totaling $181,000 for the three months and $542,000 for the nine months ended June 30, 2011, ($378,000 for the three-month period and $780,000 for the nine months ended June 30, 2010).

d) Employees severance indemnities

The liability for severance indemnities relates primarily to Eurand’s and now the Company’s employees in Italy. The unfunded severance indemnity liability is calculated in accordance with local civil and labor laws based on each employee’s length of service, employment category and remuneration. There is no vesting period or funding requirement associated with the liability. The liability recorded on the balance sheet is the amount the employee would be entitled to if the employee were to immediately terminate their employment.

e) Comprehensive Loss

Comprehensive loss was $84,076,000 and $143,110,000 for the three and nine months ended June 30, 2011, respectively and was $20,328,000 and $184,772,000 for the three and nine months ended June 30, 2010, respectively.

f) Cash flows relating to interest and income taxes of operating activities


	Nine Months Ended June 30,
	2011		2010
	$		$
Interest received		354		496
Interest paid		30,450		30,449
Income taxes received		765		2,400
Income taxes paid		9,342		4,128

Aptalis Pharma Inc 10-Q