SEC Info  
    Home      Search      My Interests      Help      Sign In      Please Sign In

Lingo Media Corp. – ‘6-K’ for 6/30/20 – ‘EX-101.CAL’

On:  Friday, 8/28/20, at 6:31pm ET   ·   As of:  8/31/20   ·   For:  6/30/20   ·   Accession #:  1437749-20-18957   ·   File #:  333-98397

Previous ‘6-K’:  ‘6-K’ on 5/29/20 for 3/31/20   ·   Next:  ‘6-K’ on 11/27/20 for 9/30/20   ·   Latest:  ‘6-K’ on 11/26/21 for 9/30/21

Find Words in Filings emoji
 
  in    Show  and   Hints

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 8/31/20  Lingo Media Corp.                 6-K         6/30/20   68:4.4M                                   RDG Filings/FA

Current, Quarterly or Annual Report by a Foreign Issuer   —   Form 6-K   —   SEA’34
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 6-K         Current, Quarterly or Annual Report by a Foreign    HTML    380K 
                Issuer                                                           
 2: EX-1        Underwriting Agreement or Conflict Minerals Report  HTML    183K 
 3: EX-99.1     Miscellaneous Exhibit                               HTML     24K 
 4: EX-99.2     Miscellaneous Exhibit                               HTML     24K 
11: R1          Document And Entity Information                     HTML     34K 
12: R2          Condensed Consolidated Interim Balance Sheets       HTML     80K 
                (Current Period Unaudited)                                       
13: R3          Condensed Consolidated Interim Statements of        HTML     85K 
                Comprehensive Income (Unaudited)                                 
14: R4          Condensed Consolidated Interim Statements of        HTML     44K 
                Changes in Equity (Unaudited)                                    
15: R5          Condensed Consolidated Interim Statements of Cash   HTML     80K 
                Flows (Unaudited)                                                
16: R6          Note 1 - Corporate Information                      HTML     25K 
17: R7          Note 2 - Basis of Preparation                       HTML     32K 
18: R8          Note 3 - Significant Accounting Judgements,         HTML     28K 
                Estimates and Assumptions                                        
19: R9          Note 4 - Summary of Significant Accounting          HTML     23K 
                Policies                                                         
20: R10         Note 5 - Accounts and Grants Receivable             HTML     31K 
21: R11         Note 6 - Property and Equipment                     HTML     71K 
22: R12         Note 7 - Right-of-use Asset                         HTML     45K 
23: R13         Note 8 - Contract Liabilities                       HTML     32K 
24: R14         Note 9 - Loan Payable                               HTML     23K 
25: R15         Note 10 - Share Capital                             HTML     23K 
26: R16         Note 11 - Share-based Payments                      HTML     62K 
27: R17         Note 12 - Tax Expense                               HTML     22K 
28: R18         Note 13 - Government Grants and Subsidy             HTML     28K 
29: R19         Note 14 - Financial Instruments                     HTML     38K 
30: R20         Note 15 - Major Customer                            HTML     23K 
31: R21         Note 16 - Capital Management                        HTML     24K 
32: R22         Note 17 - Segmented Information                     HTML    128K 
33: R23         Note 18 - Supplemental Cash Flow Information        HTML     30K 
34: R24         Note 19 - Related Party Balances and Transactions   HTML     25K 
35: R25         Note 20 - COVID 19                                  HTML     27K 
36: R26         Note 5 - Accounts and Grants Receivable (Tables)    HTML     27K 
37: R27         Note 6 - Property and Equipment (Tables)            HTML     70K 
38: R28         Note 7 - Right-of-use Asset (Tables)                HTML     43K 
39: R29         Note 8 - Contract Liabilities (Tables)              HTML     31K 
40: R30         Note 11 - Share-based Payments (Tables)             HTML     50K 
41: R31         Note 14 - Financial Instruments (Tables)            HTML     26K 
42: R32         Note 17 - Segmented Information (Tables)            HTML    123K 
43: R33         Note 18 - Supplemental Cash Flow Information        HTML     29K 
                (Tables)                                                         
44: R34         Note 1 - Corporate Information (Details Textual)    HTML     21K 
45: R35         Note 5 - Accounts and Grants Receivable (Details    HTML     23K 
                Textual)                                                         
46: R36         Note 5 - Accounts and Grants Receivable - Schedule  HTML     25K 
                of Receivables (Details)                                         
47: R37         Note 6 - Property and Equipment - Schedule of       HTML     65K 
                Property and Equipment (Details)                                 
48: R38         Note 7 - Right-of-use Asset (Details Textual)       HTML     29K 
49: R39         Note 7 - Right-of-use Asset and Lease Obligation -  HTML     25K 
                Non-cancellable Lease Rentals Payable (Details)                  
50: R40         Note 7 - Right-of-use Asset and Lease Obligation -  HTML     30K 
                Lease Obligation (Details)                                       
51: R41         Note 7 - Right-of-use Asset and Lease Obligation -  HTML     28K 
                Right-of-use Assets (Details)                                    
52: R42         Note 8 - Contract Liabilities - Changes in          HTML     26K 
                Contract Liability (Details)                                     
53: R43         Note 9 - Loan Payable (Details Textual)             HTML     24K 
54: R44         Note 10 - Share Capital (Details Textual)           HTML     24K 
55: R45         Note 11 - Share-based Payments (Details Textual)    HTML     57K 
56: R46         Note 11 - Share-based Payments - Options            HTML     45K 
                Outstanding (Details)                                            
57: R47         Note 13 - Government Grants and Subsidy (Details    HTML     31K 
                Textual)                                                         
58: R48         Note 14 - Financial Instruments (Details Textual)   HTML     40K 
59: R49         Note 14 - Financial Instruments - Denominated       HTML     37K 
                Monetary Assets and Liabilities (Details)                        
60: R50         Note 15 - Major Customer (Details Textual)          HTML     24K 
61: R51         Note 17 - Segmented Information (Details Textual)   HTML     21K 
62: R52         Note 17 - Segmented Information - Segment Earnings  HTML     96K 
                (Details)                                                        
63: R53         Note 17 - Segmented Information - Geographical      HTML     38K 
                Information (Details)                                            
64: R54         Note 18 - Supplemental Cash Flow Information -      HTML     25K 
                Schedule of Income Taxes and Interest Paid                       
                (Details)                                                        
65: R55         Note 19 - Related Party Balances and Transactions   HTML     30K 
                (Details Textual)                                                
67: XML         IDEA XML File -- Filing Summary                      XML    124K 
66: EXCEL       IDEA Workbook of Financial Reports                  XLSX     64K 
 5: EX-101.INS  XBRL Instance -- lmdc-20200630                       XML   1.31M 
 7: EX-101.CAL  XBRL Calculations -- lmdc-20200630_cal               XML     92K 
 8: EX-101.DEF  XBRL Definitions -- lmdc-20200630_def                XML    726K 
 9: EX-101.LAB  XBRL Labels -- lmdc-20200630_lab                     XML    590K 
10: EX-101.PRE  XBRL Presentations -- lmdc-20200630_pre              XML    755K 
 6: EX-101.SCH  XBRL Schema -- lmdc-20200630                         XSD    150K 
68: ZIP         XBRL Zipped Folder -- 0001437749-20-018957-xbrl      Zip     95K 


‘EX-101.CAL’   —   XBRL Calculations — lmdc-20200630_cal


This Exhibit is an XBRL XML File.


                                                                                                                                                                                
<?xml version="1.0" standalone="no" encoding="windows-1252"?>
<!-- Generated by ThunderDome XBRL - 07:42PM UTC 2020-08-28 -->
<link:linkbase xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xbrldt="http://xbrl.org/2005/xbrldt" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
<link:roleRef roleURI="http://lingomedia.com/20200630/role/statement-note-5-accounts-and-grants-receivable-schedule-of-receivables-details" xlink:href="lmdc-20200630.xsd#statement-note-5-accounts-and-grants-receivable-schedule-of-receivables-details" xlink:type="simple"/>
<link:calculationLink xlink:role="http://lingomedia.com/20200630/role/statement-note-5-accounts-and-grants-receivable-schedule-of-receivables-details" xlink:type="extended">
<link:loc xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_CurrentTradeReceivables" xlink:label="ifrs-full_CurrentTradeReceivables" xlink:type="locator"/>
<link:loc xlink:href="lmdc-20200630.xsd#lmdc_CurrentGrantsReceivables" xlink:label="lmdc_CurrentGrantsReceivables" xlink:type="locator"/>
<link:loc xlink:href="lmdc-20200630.xsd#lmdc_CurrentTradeAndGrantsReceivable" xlink:label="lmdc_CurrentTradeAndGrantsReceivable" xlink:type="locator"/>
<link:calculationArc order="0" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="lmdc_CurrentTradeAndGrantsReceivable" xlink:to="lmdc_CurrentGrantsReceivables" xlink:type="arc"/>
<link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="lmdc_CurrentTradeAndGrantsReceivable" xlink:to="ifrs-full_CurrentTradeReceivables" xlink:type="arc"/>
</link:calculationLink>
<link:roleRef roleURI="http://lingomedia.com/20200630/role/statement-note-7-rightofuse-asset-and-lease-obligation-lease-obligation-details" xlink:href="lmdc-20200630.xsd#statement-note-7-rightofuse-asset-and-lease-obligation-lease-obligation-details" xlink:type="simple"/>
<link:calculationLink xlink:role="http://lingomedia.com/20200630/role/statement-note-7-rightofuse-asset-and-lease-obligation-lease-obligation-details" xlink:type="extended">
<link:loc xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_CurrentLeaseLiabilities" xlink:label="ifrs-full_CurrentLeaseLiabilities" xlink:type="locator"/>
<link:loc xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_LeaseLiabilities" xlink:label="ifrs-full_LeaseLiabilities" xlink:type="locator"/>
<link:loc xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_NoncurrentLeaseLiabilities" xlink:label="ifrs-full_NoncurrentLeaseLiabilities" xlink:type="locator"/>
<link:calculationArc order="0" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_LeaseLiabilities" xlink:to="ifrs-full_CurrentLeaseLiabilities" xlink:type="arc"/>
<link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_LeaseLiabilities" xlink:to="ifrs-full_NoncurrentLeaseLiabilities" xlink:type="arc"/>
</link:calculationLink>
<link:roleRef roleURI="http://lingomedia.com/20200630/role/statement-condensed-consolidated-interim-balance-sheets-current-period-unaudited" xlink:href="lmdc-20200630.xsd#statement-condensed-consolidated-interim-balance-sheets-current-period-unaudited" xlink:type="simple"/>
<link:calculationLink xlink:role="http://lingomedia.com/20200630/role/statement-condensed-consolidated-interim-balance-sheets-current-period-unaudited" xlink:type="extended">
<link:loc xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_AccrualsClassifiedAsCurrent" xlink:label="ifrs-full_AccrualsClassifiedAsCurrent" xlink:type="locator"/>
<link:loc xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_AccumulatedOtherComprehensiveIncome" xlink:label="ifrs-full_AccumulatedOtherComprehensiveIncome" xlink:type="locator"/>
<link:loc xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_Assets" xlink:label="ifrs-full_Assets" xlink:type="locator"/>
<link:loc xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_CashAndCashEquivalents" xlink:label="ifrs-full_CashAndCashEquivalents" xlink:type="locator"/>
<link:loc xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_CurrentAssets" xlink:label="ifrs-full_CurrentAssets" xlink:type="locator"/>
<link:loc xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_CurrentContractLiabilities" xlink:label="ifrs-full_CurrentContractLiabilities" xlink:type="locator"/>
<link:loc xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_CurrentLeaseLiabilities" xlink:label="ifrs-full_CurrentLeaseLiabilities" xlink:type="locator"/>
<link:loc xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_CurrentLiabilities" xlink:label="ifrs-full_CurrentLiabilities" xlink:type="locator"/>
<link:loc xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_Equity" xlink:label="ifrs-full_Equity" xlink:type="locator"/>
<link:loc xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_EquityAndLiabilities" xlink:label="ifrs-full_EquityAndLiabilities" xlink:type="locator"/>
<link:loc xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_IssuedCapital" xlink:label="ifrs-full_IssuedCapital" xlink:type="locator"/>
<link:loc xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_Liabilities" xlink:label="ifrs-full_Liabilities" xlink:type="locator"/>
<link:loc xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_LongtermBorrowings" xlink:label="ifrs-full_LongtermBorrowings" xlink:type="locator"/>
<link:loc xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_NoncurrentLeaseLiabilities" xlink:label="ifrs-full_NoncurrentLeaseLiabilities" xlink:type="locator"/>
<link:loc xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_NoncurrentLiabilities" xlink:label="ifrs-full_NoncurrentLiabilities" xlink:type="locator"/>
<link:loc xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_PropertyPlantAndEquipment" xlink:label="ifrs-full_PropertyPlantAndEquipment" xlink:type="locator"/>
<link:loc xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_ReserveOfSharebasedPayments" xlink:label="ifrs-full_ReserveOfSharebasedPayments" xlink:type="locator"/>
<link:loc xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_RetainedEarnings" xlink:label="ifrs-full_RetainedEarnings" xlink:type="locator"/>
<link:loc xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_RightofuseAssets" xlink:label="ifrs-full_RightofuseAssets" xlink:type="locator"/>
<link:loc xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_TradeAndOtherCurrentPayablesToTradeSuppliers" xlink:label="ifrs-full_TradeAndOtherCurrentPayablesToTradeSuppliers" xlink:type="locator"/>
<link:loc xlink:href="lmdc-20200630.xsd#lmdc_CurrentPrepaymentsAndOtherReceivable" xlink:label="lmdc_CurrentPrepaymentsAndOtherReceivable" xlink:type="locator"/>
<link:loc xlink:href="lmdc-20200630.xsd#lmdc_CurrentTradeAndGrantsReceivable" xlink:label="lmdc_CurrentTradeAndGrantsReceivable" xlink:type="locator"/>
<link:calculationArc order="0" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CurrentAssets" xlink:to="lmdc_CurrentPrepaymentsAndOtherReceivable" xlink:type="arc"/>
<link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CurrentAssets" xlink:to="lmdc_CurrentTradeAndGrantsReceivable" xlink:type="arc"/>
<link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CurrentAssets" xlink:to="ifrs-full_CashAndCashEquivalents" xlink:type="arc"/>
<link:calculationArc order="0" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_Assets" xlink:to="ifrs-full_CurrentAssets" xlink:type="arc"/>
<link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_Assets" xlink:to="ifrs-full_PropertyPlantAndEquipment" xlink:type="arc"/>
<link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_Assets" xlink:to="ifrs-full_RightofuseAssets" xlink:type="arc"/>
<link:calculationArc order="0" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CurrentLiabilities" xlink:to="ifrs-full_AccrualsClassifiedAsCurrent" xlink:type="arc"/>
<link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CurrentLiabilities" xlink:to="ifrs-full_TradeAndOtherCurrentPayablesToTradeSuppliers" xlink:type="arc"/>
<link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CurrentLiabilities" xlink:to="ifrs-full_CurrentLeaseLiabilities" xlink:type="arc"/>
<link:calculationArc order="3" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CurrentLiabilities" xlink:to="ifrs-full_CurrentContractLiabilities" xlink:type="arc"/>
<link:calculationArc order="0" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_NoncurrentLiabilities" xlink:to="ifrs-full_NoncurrentLeaseLiabilities" xlink:type="arc"/>
<link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_NoncurrentLiabilities" xlink:to="ifrs-full_LongtermBorrowings" xlink:type="arc"/>
<link:calculationArc order="0" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_Liabilities" xlink:to="ifrs-full_CurrentLiabilities" xlink:type="arc"/>
<link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_Liabilities" xlink:to="ifrs-full_NoncurrentLiabilities" xlink:type="arc"/>
<link:calculationArc order="0" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_Equity" xlink:to="ifrs-full_AccumulatedOtherComprehensiveIncome" xlink:type="arc"/>
<link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_Equity" xlink:to="ifrs-full_IssuedCapital" xlink:type="arc"/>
<link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_Equity" xlink:to="ifrs-full_ReserveOfSharebasedPayments" xlink:type="arc"/>
<link:calculationArc order="3" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_Equity" xlink:to="ifrs-full_RetainedEarnings" xlink:type="arc"/>
<link:calculationArc order="0" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_EquityAndLiabilities" xlink:to="ifrs-full_Liabilities" xlink:type="arc"/>
<link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_EquityAndLiabilities" xlink:to="ifrs-full_Equity" xlink:type="arc"/>
</link:calculationLink>
<link:roleRef roleURI="http://lingomedia.com/20200630/role/statement-condensed-consolidated-interim-statements-of-cash-flows-unaudited" xlink:href="lmdc-20200630.xsd#statement-condensed-consolidated-interim-statements-of-cash-flows-unaudited" xlink:type="simple"/>
<link:calculationLink xlink:role="http://lingomedia.com/20200630/role/statement-condensed-consolidated-interim-statements-of-cash-flows-unaudited" xlink:type="extended">
<link:loc xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_AdjustmentsForDepreciationExpense" xlink:label="ifrs-full_AdjustmentsForDepreciationExpense" xlink:type="locator"/>
<link:loc xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAccountPayable" xlink:label="ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAccountPayable" xlink:type="locator"/>
<link:loc xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_AdjustmentsForProvisions" xlink:label="ifrs-full_AdjustmentsForProvisions" xlink:type="locator"/>
<link:loc xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_AdjustmentsForSharebasedPayments" xlink:label="ifrs-full_AdjustmentsForSharebasedPayments" xlink:type="locator"/>
<link:loc xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_AdjustmentsForUnrealisedForeignExchangeLossesGains" xlink:label="ifrs-full_AdjustmentsForUnrealisedForeignExchangeLossesGains" xlink:type="locator"/>
<link:loc xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_CashFlowsFromUsedInFinancingActivities" xlink:label="ifrs-full_CashFlowsFromUsedInFinancingActivities" xlink:type="locator"/>
<link:loc xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_CashFlowsFromUsedInInvestingActivities" xlink:label="ifrs-full_CashFlowsFromUsedInInvestingActivities" xlink:type="locator"/>
<link:loc xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:label="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:type="locator"/>
<link:loc xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_CashFlowsFromUsedInOperationsBeforeChangesInWorkingCapital" xlink:label="ifrs-full_CashFlowsFromUsedInOperationsBeforeChangesInWorkingCapital" xlink:type="locator"/>
<link:loc xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_IncreaseDecreaseInCashAndCashEquivalents" xlink:label="ifrs-full_IncreaseDecreaseInCashAndCashEquivalents" xlink:type="locator"/>
<link:loc xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_InterestExpenseOnLeaseLiabilities" xlink:label="ifrs-full_InterestExpenseOnLeaseLiabilities" xlink:type="locator"/>
<link:loc xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities" xlink:label="ifrs-full_PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities" xlink:type="locator"/>
<link:loc xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_ProceedsFromBorrowingsClassifiedAsFinancingActivities" xlink:label="ifrs-full_ProceedsFromBorrowingsClassifiedAsFinancingActivities" xlink:type="locator"/>
<link:loc xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_ProfitLoss" xlink:label="ifrs-full_ProfitLoss" xlink:type="locator"/>
<link:loc xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities" xlink:label="ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities" xlink:type="locator"/>
<link:loc xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities" xlink:label="ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities" xlink:type="locator"/>
<link:loc xlink:href="lmdc-20200630.xsd#lmdc_AdjustmentsForDecreaseIncreaseInPrepaymentsAndOtherReceivable" xlink:label="lmdc_AdjustmentsForDecreaseIncreaseInPrepaymentsAndOtherReceivable" xlink:type="locator"/>
<link:loc xlink:href="lmdc-20200630.xsd#lmdc_AdjustmentsForDecreaseIncreaseInTradeAccountsAndGrantsReceivable" xlink:label="lmdc_AdjustmentsForDecreaseIncreaseInTradeAccountsAndGrantsReceivable" xlink:type="locator"/>
<link:loc xlink:href="lmdc-20200630.xsd#lmdc_AdjustmentsForIncreaseDecreaseInAccruals" xlink:label="lmdc_AdjustmentsForIncreaseDecreaseInAccruals" xlink:type="locator"/>
<link:loc xlink:href="lmdc-20200630.xsd#lmdc_AdjustmentsForIncreaseDecreaseInContractLiabilities" xlink:label="lmdc_AdjustmentsForIncreaseDecreaseInContractLiabilities" xlink:type="locator"/>
<link:loc xlink:href="lmdc-20200630.xsd#lmdc_AdjustmentsForLeaseInducement" xlink:label="lmdc_AdjustmentsForLeaseInducement" xlink:type="locator"/>
<link:calculationArc order="0" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInOperationsBeforeChangesInWorkingCapital" xlink:to="ifrs-full_AdjustmentsForUnrealisedForeignExchangeLossesGains" xlink:type="arc"/>
<link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInOperationsBeforeChangesInWorkingCapital" xlink:to="ifrs-full_AdjustmentsForSharebasedPayments" xlink:type="arc"/>
<link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInOperationsBeforeChangesInWorkingCapital" xlink:to="ifrs-full_AdjustmentsForDepreciationExpense" xlink:type="arc"/>
<link:calculationArc order="3" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInOperationsBeforeChangesInWorkingCapital" xlink:to="ifrs-full_ProfitLoss" xlink:type="arc"/>
<link:calculationArc order="4" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInOperationsBeforeChangesInWorkingCapital" xlink:to="lmdc_AdjustmentsForLeaseInducement" xlink:type="arc"/>
<link:calculationArc order="5" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInOperationsBeforeChangesInWorkingCapital" xlink:to="ifrs-full_AdjustmentsForProvisions" xlink:type="arc"/>
<link:calculationArc order="0" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:to="ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAccountPayable" xlink:type="arc"/>
<link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:to="ifrs-full_CashFlowsFromUsedInOperationsBeforeChangesInWorkingCapital" xlink:type="arc"/>
<link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:to="lmdc_AdjustmentsForDecreaseIncreaseInPrepaymentsAndOtherReceivable" xlink:type="arc"/>
<link:calculationArc order="3" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:to="lmdc_AdjustmentsForDecreaseIncreaseInTradeAccountsAndGrantsReceivable" xlink:type="arc"/>
<link:calculationArc order="4" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:to="lmdc_AdjustmentsForIncreaseDecreaseInContractLiabilities" xlink:type="arc"/>
<link:calculationArc order="5" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:to="lmdc_AdjustmentsForIncreaseDecreaseInAccruals" xlink:type="arc"/>
<link:calculationArc order="0" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInInvestingActivities" xlink:to="ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities" xlink:type="arc"/>
<link:calculationArc order="0" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInFinancingActivities" xlink:to="ifrs-full_ProceedsFromBorrowingsClassifiedAsFinancingActivities" xlink:type="arc"/>
<link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInFinancingActivities" xlink:to="ifrs-full_InterestExpenseOnLeaseLiabilities" xlink:type="arc"/>
<link:calculationArc order="2" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInFinancingActivities" xlink:to="ifrs-full_PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities" xlink:type="arc"/>
<link:calculationArc order="3" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInFinancingActivities" xlink:to="ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities" xlink:type="arc"/>
<link:calculationArc order="0" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_IncreaseDecreaseInCashAndCashEquivalents" xlink:to="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:type="arc"/>
<link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_IncreaseDecreaseInCashAndCashEquivalents" xlink:to="ifrs-full_CashFlowsFromUsedInFinancingActivities" xlink:type="arc"/>
<link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_IncreaseDecreaseInCashAndCashEquivalents" xlink:to="ifrs-full_CashFlowsFromUsedInInvestingActivities" xlink:type="arc"/>
</link:calculationLink>
<link:roleRef roleURI="http://lingomedia.com/20200630/role/statement-condensed-consolidated-interim-statements-of-comprehensive-income-unaudited" xlink:href="lmdc-20200630.xsd#statement-condensed-consolidated-interim-statements-of-comprehensive-income-unaudited" xlink:type="simple"/>
<link:calculationLink xlink:role="http://lingomedia.com/20200630/role/statement-condensed-consolidated-interim-statements-of-comprehensive-income-unaudited" xlink:type="extended">
<link:loc xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_ComprehensiveIncome" xlink:label="ifrs-full_ComprehensiveIncome" xlink:type="locator"/>
<link:loc xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_ExpenseFromSharebasedPaymentTransactionsWithEmployees" xlink:label="ifrs-full_ExpenseFromSharebasedPaymentTransactionsWithEmployees" xlink:type="locator"/>
<link:loc xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_GainsLossesOnChangeInValueOfForeignCurrencyBasisSpreadsNetOfTax" xlink:label="ifrs-full_GainsLossesOnChangeInValueOfForeignCurrencyBasisSpreadsNetOfTax" xlink:type="locator"/>
<link:loc xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_IncomeTaxExpenseContinuingOperations" xlink:label="ifrs-full_IncomeTaxExpenseContinuingOperations" xlink:type="locator"/>
<link:loc xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_InterestRevenueExpense" xlink:label="ifrs-full_InterestRevenueExpense" xlink:type="locator"/>
<link:loc xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation" xlink:label="ifrs-full_OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation" xlink:type="locator"/>
<link:loc xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_ProfitLoss" xlink:label="ifrs-full_ProfitLoss" xlink:type="locator"/>
<link:loc xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_ProfitLossBeforeTax" xlink:label="ifrs-full_ProfitLossBeforeTax" xlink:type="locator"/>
<link:loc xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_ProfitLossFromOperatingActivities" xlink:label="ifrs-full_ProfitLossFromOperatingActivities" xlink:type="locator"/>
<link:loc xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_RawMaterialsAndConsumablesUsed" xlink:label="ifrs-full_RawMaterialsAndConsumablesUsed" xlink:type="locator"/>
<link:loc xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_ResearchAndDevelopmentExpense" xlink:label="ifrs-full_ResearchAndDevelopmentExpense" xlink:type="locator"/>
<link:loc xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_Revenue" xlink:label="ifrs-full_Revenue" xlink:type="locator"/>
<link:loc xlink:href="lmdc-20200630.xsd#lmdc_DepreciationExpensePropertyAndEquipment" xlink:label="lmdc_DepreciationExpensePropertyAndEquipment" xlink:type="locator"/>
<link:loc xlink:href="lmdc-20200630.xsd#lmdc_DepreciationExpenseRightOfUseAsset" xlink:label="lmdc_DepreciationExpenseRightOfUseAsset" xlink:type="locator"/>
<link:loc xlink:href="lmdc-20200630.xsd#lmdc_ExpenseRecoveryRecognisedDuringPeriodForBadAndDoubtfulDebts" xlink:label="lmdc_ExpenseRecoveryRecognisedDuringPeriodForBadAndDoubtfulDebts" xlink:type="locator"/>
<link:loc xlink:href="lmdc-20200630.xsd#lmdc_ExpensesRecoveriesByNature" xlink:label="lmdc_ExpensesRecoveriesByNature" xlink:type="locator"/>
<link:loc xlink:href="lmdc-20200630.xsd#lmdc_SellingGeneralAndAdministrativeExpenseRecovery" xlink:label="lmdc_SellingGeneralAndAdministrativeExpenseRecovery" xlink:type="locator"/>
<link:calculationArc order="0" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="lmdc_ExpensesRecoveriesByNature" xlink:to="lmdc_DepreciationExpensePropertyAndEquipment" xlink:type="arc"/>
<link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="lmdc_ExpensesRecoveriesByNature" xlink:to="ifrs-full_ResearchAndDevelopmentExpense" xlink:type="arc"/>
<link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="lmdc_ExpensesRecoveriesByNature" xlink:to="lmdc_DepreciationExpenseRightOfUseAsset" xlink:type="arc"/>
<link:calculationArc order="3" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="lmdc_ExpensesRecoveriesByNature" xlink:to="ifrs-full_RawMaterialsAndConsumablesUsed" xlink:type="arc"/>
<link:calculationArc order="4" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="lmdc_ExpensesRecoveriesByNature" xlink:to="ifrs-full_ExpenseFromSharebasedPaymentTransactionsWithEmployees" xlink:type="arc"/>
<link:calculationArc order="5" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="lmdc_ExpensesRecoveriesByNature" xlink:to="lmdc_ExpenseRecoveryRecognisedDuringPeriodForBadAndDoubtfulDebts" xlink:type="arc"/>
<link:calculationArc order="6" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="lmdc_ExpensesRecoveriesByNature" xlink:to="lmdc_SellingGeneralAndAdministrativeExpenseRecovery" xlink:type="arc"/>
<link:calculationArc order="0" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_ProfitLossFromOperatingActivities" xlink:to="ifrs-full_Revenue" xlink:type="arc"/>
<link:calculationArc order="1" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_ProfitLossFromOperatingActivities" xlink:to="lmdc_ExpensesRecoveriesByNature" xlink:type="arc"/>
<link:calculationArc order="0" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_ProfitLossBeforeTax" xlink:to="ifrs-full_InterestRevenueExpense" xlink:type="arc"/>
<link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_ProfitLossBeforeTax" xlink:to="ifrs-full_ProfitLossFromOperatingActivities" xlink:type="arc"/>
<link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_ProfitLossBeforeTax" xlink:to="ifrs-full_GainsLossesOnChangeInValueOfForeignCurrencyBasisSpreadsNetOfTax" xlink:type="arc"/>
<link:calculationArc order="0" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_ProfitLoss" xlink:to="ifrs-full_IncomeTaxExpenseContinuingOperations" xlink:type="arc"/>
<link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_ProfitLoss" xlink:to="ifrs-full_ProfitLossBeforeTax" xlink:type="arc"/>
<link:calculationArc order="0" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_ComprehensiveIncome" xlink:to="ifrs-full_OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation" xlink:type="arc"/>
<link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_ComprehensiveIncome" xlink:to="ifrs-full_ProfitLoss" xlink:type="arc"/>
</link:calculationLink>
</link:linkbase>

Top
Filing Submission 0001437749-20-018957   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

Copyright © 2024 Fran Finnegan & Company LLC – All Rights Reserved.
AboutPrivacyRedactionsHelp — Tue., May 7, 10:35:24.2am ET