Quarterly Report — Form 10-Q — Sect. 13 / 15(d) – SEA’34
Filing Table of Contents
Document/Exhibit Description Pages Size
1: 10-Q Quarterly Report HTML 843K
2: EX-31.1 Certification of Chief Executive Officer Pursuant HTML 24K
to 17 Cfr 240.13A-14(A), as Adopted Pursuant to
?302 of the Sarbanes-Oxley Act of 2002.
3: EX-31.2 Certification of Principal Financial Officer HTML 24K
Pursuant to 17 Cfr 240.13A-14(A), as Adopted
Pursuant to ?302 of the Sarbanes-Oxley Act of
2002.
4: EX-32.1 Certification of Chief Executive Officer Pursuant HTML 20K
to 18 U.S.C. Section 1350, as Adopted Pursuant to
?906 of the Sarbanes-Oxley Act of 2002.
5: EX-32.2 Certification of Principal Financial Officer HTML 21K
Pursuant to 18 U.S.C. Section 1350, as Adopted
Pursuant to ?906 of the Sarbanes-Oxley Act of
2002.
64: R1 Document and Entity Information HTML 39K
44: R2 Consolidated Balance Sheets HTML 167K
41: R3 Consolidated Balance Sheets (Parenthetical) HTML 47K
14: R4 Consolidated Statements of Operations (Unaudited) HTML 158K
43: R5 Consolidated Statements of Comprehensive Income HTML 57K
(Unaudited)
29: R6 Consolidated Statements of Cash Flows (Unaudited) HTML 184K
57: R7 Basis of Presentation HTML 29K
30: R8 Discontinued Operations HTML 57K
32: R9 Other Operating Gains (Losses), Net HTML 50K
15: R10 Marketable Securities HTML 54K
31: R11 Fair Value Measurements HTML 46K
56: R12 Equity HTML 73K
52: R13 Earnings Per Share HTML 61K
42: R14 Business Segment Information HTML 84K
61: R15 Legal Proceedings HTML 43K
55: R16 Line of credit facility HTML 23K
13: R17 Commitments and Contingencies HTML 50K
17: R18 Other Income (Expense), Net HTML 40K
60: R19 520 Broad Street Building and Note Payable HTML 24K
63: R20 Recently Issued Accounting Standards Not Yet HTML 24K
Adopted
65: R21 Discontinued Operations (Tables) HTML 39K
62: R22 Other Operating Gains (Losses), Net (Tables) HTML 50K
47: R23 Marketable Securities (Tables) HTML 56K
16: R24 Fair Value Measurements (Tables) HTML 30K
28: R25 Equity (Tables) HTML 55K
21: R26 Earnings Per Share (Tables) HTML 61K
20: R27 Business Segment Information (Tables) HTML 73K
34: R28 Commitments and Contingencies (Tables) HTML 44K
46: R29 Other Income (Expense), Net (Tables) HTML 39K
53: R30 Basis of Presentation (Details) HTML 26K
26: R31 Discontinued Operations (Details) HTML 33K
35: R32 Discontinued Operations (Details Textual) HTML 46K
59: R33 Other Operating Gains (Losses), Net (Details) HTML 34K
23: R34 Other Operating Gains (Losses), Net (Details HTML 32K
Textual)
50: R35 Marketable Securities (Details) HTML 36K
51: R36 Marketable Securities (Details 1) HTML 36K
36: R37 Marketable Securities (Details Textual) HTML 24K
19: R38 Fair Value Measurements (Details) HTML 26K
49: R39 Fair Value Measurements (Details Textual) HTML 50K
24: R40 Equity (Details) HTML 77K
33: R41 Equity (Details Textual) HTML 67K
54: R42 Earnings Per Share (Details) HTML 33K
27: R43 Earnings Per Share (Details 1) HTML 28K
48: R44 Business Segment Information (Detail) HTML 30K
40: R45 Business Segment Information (Details Textual) HTML 39K
22: R46 Legal Proceedings (Details) HTML 61K
58: R47 Line of credit facility (Details) HTML 44K
18: R48 Commitments and Contingencies (Detail) HTML 35K
25: R49 Commitments and Contingencies (Detail Textual) HTML 32K
39: R50 Other Income (Expense), Net (Detail) HTML 31K
45: R51 520 Broad Street Building and Note Payable HTML 30K
(Details)
38: XML IDEA XML File -- Filing Summary XML 94K
37: EXCEL IDEA Workbook of Financial Reports (.xls) XLS 815K
6: EX-101.INS XBRL Instance -- idt-20130430 XML 1.14M
8: EX-101.CAL XBRL Calculations -- idt-20130430_cal XML 183K
9: EX-101.DEF XBRL Definitions -- idt-20130430_def XML 367K
10: EX-101.LAB XBRL Labels -- idt-20130430_lab XML 1.14M
11: EX-101.PRE XBRL Presentations -- idt-20130430_pre XML 660K
7: EX-101.SCH XBRL Schema -- idt-20130430 XSD 160K
12: ZIP XBRL Zipped Folder -- 0001213900-13-003050-xbrl Zip 110K
‘EX-31.2’ — Certification of Principal Financial Officer Pursuant to 17 Cfr 240.13A-14(A), as Adopted Pursuant to ?302 of the Sarbanes-Oxley Act of 2002.
This Exhibit is an HTML Document rendered as filed. [ Alternative Formats ]
EXHIBIT 31.2
CERTIFICATION OF PRINCIPAL FINANCIAL OFFICER
PURSUANT TO EXCHANGE ACT RULE 13a-14(a)/15d-14(a)
AS ADOPTED PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002
I, Marcelo Fischer, certify that:
1. I have reviewed this Quarterly Report on Form 10-Q of IDT Corporation;
2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;
3. Based on my knowledge, the financial statements, and other financial information included in this Report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;
4. The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:
(a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;
(b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;
(c) Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and
(d) Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and
5. The registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):
(a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and
(b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.
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/s/ MARCELO FISCHER
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Marcelo Fischer
Senior Vice President of Finance
(Principal Financial Officer)
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