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As Of Filer Filing For·On·As Docs:Size Issuer Agent 10/29/03 Novagold Resources Inc 40FR12G 91:19M Newsfile Corp/FA |
Document/Exhibit Description Pages Size
1: 40FR12G Registration Statement Pursuant to Section 12 of HTML 79K
the Securities Exchange Act of 1934
2: EX-99.1 Revised Initial Annual Information Form of the HTML 228K
Registrant Dated July 22, 2003
11: EX-99.10 Quarterly Report of the Registrant for the Six HTML 137K
Months Ended May 31, 2002
12: EX-99.11 Quarterly Report of the Registrant for the Three HTML 139K
Months Ended February 28, 2002
13: EX-99.12 Management Information Circular of the Registrant HTML 101K
Dated April 14, 2003
14: EX-99.13 Form of Proxy for Use in Connection With the May HTML 35K
28, 2003 Annual and Special Meeting
15: EX-99.14 Management Information Circular of the Registrant HTML 98K
Dated April 15, 2002
16: EX-99.15 Form of Proxy for Use in Connection With the May HTML 33K
22, 2002 Annual and Special Meeting
17: EX-99.16 Final Short Form Prospectus Dated September 25, HTML 159K
2003
18: EX-99.17 Underwriting Agreement Dated September 15, 2003 HTML 221K
19: EX-99.18 Warrant Indenture Dated October 1, 2003 HTML 309K
20: EX-99.19 Report Dated August 13, 2003, as Amended September HTML 619K
22, 2003
3: EX-99.2 Annual Information Form of the Registrant Dated HTML 422K
April 17, 2002
21: EX-99.20 Qualifying Certificate of Ken Kuchling Dated HTML 30K
September 22, 2003
22: EX-99.21 Report Dated April 16, 2002 HTML 161K
23: EX-99.22 Qualifying Certificate of Curtis J. Freeman Dated HTML 29K
April 16, 2002
24: EX-99.23 Report Dated April 15, 2002 HTML 88K
25: EX-99.24 Qualifying Certificate of Curtis J. Freeman Dated HTML 29K
April 15, 2002
26: EX-99.25 Report Dated April 1, 2002 HTML 109K
27: EX-99.26 Qualifying Certificate of Curtis J. Freeman Dated HTML 29K
April 1, 2002
28: EX-99.27 Report Dated March 2002 HTML 600K
29: EX-99.28 Qualifying Certificate of Stephen B. Hodgson Dated HTML 27K
March 8, 2002
30: EX-99.29 Qualifying Certificate of Stephen Juras Dated HTML 28K
March 8, 2002
4: EX-99.3 Annual Report of the Registrant for the Year Ended HTML 281K
November 30, 2002
31: EX-99.30 Report Dated February 2002 HTML 264K
32: EX-99.30.A Appendix A of Report Dated February 2002 HTML 26K
33: EX-99.30.B Appendix B of Report Dated February 2002 HTML 1.29M
34: EX-99.30.C Appendix C of Report Dated February 2002 HTML 60K
35: EX-99.30.D Appendix D of Report Dated February 2002 HTML 25K
36: EX-99.31 Qualifying Certificate of Stephen Juras Dated HTML 28K
February 25, 2002
37: EX-99.32 Material Change Report of the Registrant Dated HTML 33K
October 24, 2003
38: EX-99.33 Press Release Dated October 23, 2003 HTML 31K
39: EX-99.34 Material Change Report of the Registrant Dated HTML 36K
October 16, 2003
40: EX-99.35 Material Change Report of the Registrant Dated HTML 48K
October 10, 2003
41: EX-99.36 Material Change Report of the Registrant Dated HTML 36K
October 2, 2003
42: EX-99.37 Material Change Report of the Registrant Dated HTML 36K
September 12, 2003
43: EX-99.38 Material Change Report of the Registrant Dated HTML 46K
August 13, 2003
44: EX-99.39 Material Change Report of the Registrant Dated HTML 45K
August 11, 2003
5: EX-99.4 Annual Report of the Registrant for the Year Ended HTML 294K
November 30, 2001
45: EX-99.40 Material Change Report of the Registrant Dated HTML 63K
August 7, 2003
46: EX-99.41 Material Change Report of the Registrant Dated HTML 39K
July 30, 2003
47: EX-99.42 Material Change Report of the Registrant Dated HTML 42K
July 3, 2003
48: EX-99.43 Material Change Report of the Registrant Dated HTML 59K
June 4, 2003
49: EX-99.44 Material Change Report of the Registrant Dated May HTML 34K
1, 2003
50: EX-99.45 Material Change Report of the Registrant Dated HTML 46K
April 28, 2003
51: EX-99.46 Material Change Report of the Registrant Dated HTML 47K
April 9, 2003
52: EX-99.47 Press Release of the Registrant Dated February 25, HTML 30K
2003
53: EX-99.48 Material Change Report of the Registrant Dated HTML 44K
February 11, 2003
54: EX-99.49 Material Change Report of the Registrant Dated HTML 70K
February 6, 2003
6: EX-99.5 U.S. Gaap Reconciliation Which Includes Audited HTML 279K
Comparative Financial Statements
55: EX-99.50 Material Change Report of the Registrant Dated HTML 92K
January 30, 2003
56: EX-99.51 Material Change Report of the Registrant Dated HTML 37K
December 30, 2002
57: EX-99.52 Material Change Report of the Registrant Dated HTML 72K
December 11, 2002
58: EX-99.53 Material Change Report of the Registrant Dated HTML 55K
November 26, 2002
59: EX-99.54 Material Change Report of the Registrant Dated HTML 65K
November 14, 2002
60: EX-99.55 Material Change Report of the Registrant Dated HTML 70K
October 3, 2002
61: EX-99.56 Material Change Report of the Registrant Dated HTML 37K
September 19, 2002
62: EX-99.57 Material Change Report of the Registrant Dated HTML 54K
September 13, 2002
63: EX-99.58 Press Release of the Registrant Dated September 9, HTML 28K
2002
64: EX-99.59 Material Change Report of the Registrant Dated HTML 35K
September 5, 2002
7: EX-99.6 U.S. Gaap Supplement to Management Discussion and HTML 42K
Analysis
65: EX-99.60 Material Change Report of the Registrant Dated HTML 80K
September 4, 2002
66: EX-99.61 Material Change Report of the Registrant Dated HTML 51K
August 7, 2002
67: EX-99.62 Material Change Report of the Registrant Dated HTML 74K
July 16, 2002
68: EX-99.63 Material Change Report of the Registrant Dated HTML 57K
June 5, 2002
69: EX-99.64 Material Change Report of the Registrant Dated May HTML 76K
22, 2002
70: EX-99.65 Material Change Report of the Registrant Dated HTML 43K
April 30, 2002
71: EX-99.66 Material Change Report of the Registrant Dated HTML 42K
April 18, 2002
72: EX-99.67 Material Change Report of the Registrant Dated HTML 37K
March 26, 2002
73: EX-99.68 Material Change Report of the Registrant Dated HTML 78K
March 15, 2002
74: EX-99.69 Material Change Report of the Registrant Dated HTML 56K
February 18, 2002
8: EX-99.7 Quarterly Report of the Registrant for the Six HTML 110K
Months Ended May 31, 2003
75: EX-99.70 Material Change Report of the Registrant Dated HTML 55K
January 24, 2002
76: EX-99.71 Consent of Pricewaterhousecoopers LLP HTML 25K
77: EX-99.72 Consent of Ken Kuchling HTML 26K
78: EX-99.73 Consent of Curtis J. Freeman HTML 28K
79: EX-99.74 Consent of Stephen B. Hodgson HTML 27K
80: EX-99.75 Consent of Stephen Juras HTML 28K
81: EX-99.76 Consent of Phillip St. George HTML 29K
82: EX-99.77 Consent of Harry Parker HTML 27K
83: EX-99.78 Consent of Norm Johnson HTML 27K
84: EX-99.79 Consent of Norwest Corporation HTML 27K
9: EX-99.8 Quarterly Report of the Registrant for the Three HTML 121K
Months Ended February 28, 2003
85: EX-99.80 Consent of Avalon Development Corporation HTML 27K
86: EX-99.81 Consent of Amec E&C Services Limited HTML 30K
87: EX-99.82 Consent of Kennecott Exploration Company HTML 26K
88: EX-99.83 Consent of Newmont Mining Corporation HTML 27K
89: EX-99.84 Consent of Placer Dome Inc. HTML 27K
90: EX-99.85 Consent of Mark Jutras HTML 27K
91: EX-99.86 Consent of Robert Prevost HTML 27K
10: EX-99.9 Quarterly Report of the Registrant for the Nine HTML 148K
Months Ended August 31, 2002
| Filed by Automated Filing Services Inc. (604) 609-0244 |
U.S. GAAP supplement to Management’s Discussion and Analysis for the fiscal years ended November 30, 2002, 2001 and 2000
Selected Financial Data
The following table sets forth selected historical data regarding the Company’s consolidated operating results and financial position for the years ended November 30, 2002, 2001 and 2000. The data set forth below is stated in thousands of Canadian dollars (except per share amounts). This selected financial data has been prepared in accordance with Canadian generally accepted accounting principles (“Canadian GAAP”) which differs in many respects from generally accepted accounting principles in the United States (“U.S. GAAP”). A discussion of the significant differences between Canadian GAAP and U.S. GAAP is contained in Note 16 to the audited Consolidated Financial Statements. The following table should be read in conjunction with the consolidated financial statements and notes thereto.
The Fiscal Years Ended November 30, 2002, 2001 and 2000, in $000’s except per share amounts:
| 2002 | 2001 | 2000 | |||||||
| Income Statement Data | |||||||||
| Revenue – net of cost of sales | $ | 1,591 | $ | 2,531 | $ | 757 | |||
| Expenses and other income | $ | (5,048 | ) | $ | (3,025 | ) | $ | 1,949 | |
| Income (loss) for the year | $ | (3,457 | ) | $ | (494 | ) | 2,706 | ||
| Income (loss) per share | |||||||||
| – basic | $ | (0.10 | ) | $ | (0.02 | ) | $ | 0.13 | |
| – diluted | $ | (0.10 | ) | $ | (0.02 | ) | $ | 0.09 | |
| Balance Sheet Data | |||||||||
| Total assets | $ | 52,723 | $ | 17,960 | $ | 14,820 | |||
| Total long term financial liabilities | $ | (1,496 | ) | $ | (2,713 | ) | $ | (4,728 | ) |
Had the Consolidated Financial Statements of the Company been prepared in accordance with U.S. GAAP, certain selected financial data would have been reported as follows, (in thousand of Canadian dollars except per share amounts):
| 2002 | 2001 | 2000 | |||||||
| Income Statement Data | |||||||||
| Revenue – net of cost of sales | $ | 1,591 | $ | 2,531 | $ | 757 | |||
| Expenses and other income | $ | (18,142 | ) | $ | (5,527 | ) | $ | 4,600 | |
| Income (loss) for the year before | $ | (16,551 | ) | $ | (2,996 | ) | 5,357 | ||
| extraordinary items | |||||||||
| Income (loss) for the year after | $ | (16,339 | ) | $ | (2,996 | ) | 5,357 | ||
| extraordinary items | |||||||||
| Comprehensive income (loss) | $ | (16,242 | ) | $ | (3,005 | ) | $ | 5,355 | |
| Income (loss) per share | |||||||||
| – basic | $ | (0.45 | ) | $ | (0.12 | ) | $ | 0.25 | |
| – diluted | $ | (0.45 | ) | $ | (0.12 | ) | $ | 0.17 | |
| Balance Sheet Data | |||||||||
| Total assets | $ | 25,445 | $ | 3,636 | $ | 3,229 | |||
| Total long term financial liabilities | $ | (1,496 | ) | $ | (2,882 | ) | $ | (5,119 | ) |
Canadian GAAP varies in certain significant respects from U.S. GAAP and the principal measurement differences that effect the Company’s consolidated financial statements are described below:
| a) | Exploration costs Resource property costs and related exploration expenditures
are accounted for in accordance with Canadian GAAP. For U.S. GAAP purposes,
the Company expenses, as incurred, the exploration costs relating to unproven
mineral properties. When proven and probable reserves are determined for
a property and a feasibility study prepared, then subsequent exploration
and development costs of the property would be capitalized. The capitalized
costs of such properties would then be measured periodically, for recoverability
of carrying values under Statement of Financial Accounting Standard (SFAS)
No. 144. |
| b) | Convertible debenture and royalty Canadian GAAP requires that a portion of the convertible debenture and royalty be classified as equity. The difference between the carrying amount of the debenture and royalty and their face value is accreted over the life of the debt and charged to earnings (loss) for the year. U.S. GAAP would classify the debentures as a liability at their face value. As described in note 7 of the consolidated financial
statements, a portion of the convertible debentures was settled during
2002, resulting in a gain of $105,000 under Canadian GAAP. Under U.S.
GAAP, the gain on settlement would have been $212,000 and would be classified
as an extraordinary item. |
| c) | Available for sale securities Under U.S. GAAP, securities that are available for sale
are recorded at fair value and unrealized gains or losses are part of
comprehensive income. Under Canadian GAAP, there is no adjustment made
for unrealized gains. |
| d) | Comprehensive income In addition to net income, comprehensive income includes
all changes in equity during a period such as the cumulative unrecognized
changes in fair value of securities that are available for sale. |
| e) | Stock compensation As described in note 9 to the consolidated financial
statements, the Company has granted stock options to directors and employees.
For U.S. GAAP purposes, Statement of Financial Accounting Standards No.
123, ‘Accounting for Stock-Based Compensation’ (SFAS 123) requires
that an enterprise recognize or, at its option, disclose the pro forma
impact of the fair value of stock options and other forms of stock-based
compensation in the determination of income. The Company has elected under
SFAS 123 to continue to measure compensation cost by the intrinsic value
method set out in APB Opinion No. 25 (APB 25). As options are granted
at exercise prices based on the market value of the Company’s shares
at the date of grant, no adjustment for compensation expense is required.
Under SFAS 123, where a company chooses to continue to apply APB 25 in
its basic financial statements, supplemental pro forma information as
if the fair value method was applied must be disclosed. This pro forma
information is set out below. The pro forma stock compensation expense
has been determined by reference to a Black-Scholes option-pricing model
that takes into account the stock price as of the grant date, the exercise
price, the expected life of the option, the estimated volatility of the
underlying stock, expected dividends and the risk free interest rate over
the term of the option. Compensation expense is amortized over the vesting
period of the options. |
| This ‘40FR12G’ Filing | Date | Other Filings | ||
|---|---|---|---|---|
 | ||||
| Filed on: | 10/29/03 | None on these Dates | ||
| 11/30/02 | ||||
| 11/30/01 | ||||
| 11/30/00 | ||||
| List all Filings | ||||