SEC Info - Aurora Cannabis Inc. - ‘40-F’ for 6/30/22

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Aurora Cannabis Inc. – ‘40-F’ for 6/30/22 – ‘EX-101.CAL’

On: Tuesday, 9/20/22, at 6:54pm ET · As of: 9/21/22 · For: 6/30/22 · Accession #: 1683541-22-2 · File #: 1-38691

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

 9/21/22  Aurora Cannabis Inc.              40-F        6/30/22  169:45M

Annual Report by a Canadian Issuer — Form 40-F — SEA’34

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 40-F        Annual Report by a Canadian Issuer                  HTML    767K 
 2: EX-99.1     Miscellaneous Exhibit                               HTML     46K 
 3: EX-99.2     Miscellaneous Exhibit                               HTML     46K 
 4: EX-99.3     Miscellaneous Exhibit                               HTML     43K 
 5: EX-99.4     Miscellaneous Exhibit                               HTML     43K 
 6: EX-99.5     Miscellaneous Exhibit                               HTML   3.32M 
 7: EX-99.6     Miscellaneous Exhibit                               HTML    919K 
 8: EX-99.7     Miscellaneous Exhibit                               HTML    283K 
 9: EX-99.8     Miscellaneous Exhibit                               HTML     43K 
15: R1          Cover                                               HTML    100K 
16: R2          Audit Information                                   HTML     47K 
17: R3          Consolidated Statements of Financial Position       HTML    148K 
18: R4          Consolidated Statements of Comprehensive Loss       HTML    199K 
19: R5          Consolidated Statements of Changes in Equity        HTML    118K 
20: R6          Consolidated Statements of Changes in Equity        HTML     48K 
                (Parenthetical)                                                  
21: R7          Consolidated Statements of Cash Flows               HTML    140K 
22: R8          Nature of Operations                                HTML     48K 
23: R9          Significant Accounting Policies and Judgments       HTML     71K 
24: R10         Restructuring Provision                             HTML     69K 
25: R11         Accounts Receivable                                 HTML     55K 
26: R12         Government Grant                                    HTML     47K 
27: R13         Investments                                         HTML     70K 
28: R14         Marketable Securities and Derivatives               HTML    146K 
29: R15         Investments in Associates and Joint Ventures        HTML     74K 
30: R16         Biological Assets                                   HTML     55K 
31: R17         Inventory                                           HTML     77K 
32: R18         Property, Plant and Equipment                       HTML    137K 
33: R19         Assets and Liabilities Held for Sale and            HTML    118K 
                Discontinued Operations                                          
34: R20         Business Combinations                               HTML     68K 
35: R21         Asset Acquisition and Non-controlling Interest      HTML     51K 
                (?Nci?)                                                          
36: R22         Intangible Assets and Goodwill                      HTML    172K 
37: R23         Convertible Debentures                              HTML     66K 
38: R24         Share Capital                                       HTML     99K 
39: R25         Share-Based Compensation                            HTML    124K 
40: R26         Loss Per Share                                      HTML     54K 
41: R27         Other Gains (Losses)                                HTML     60K 
42: R28         Supplemental Cash Flow Information                  HTML     61K 
43: R29         Income Taxes                                        HTML    153K 
44: R30         Related Party Transactions                          HTML     69K 
45: R31         Commitments and Contingencies                       HTML     69K 
46: R32         Revenue                                             HTML     66K 
47: R33         Segmented Information                               HTML     80K 
48: R34         Fair Value of Financial Instruments                 HTML    116K 
49: R35         Financial Instruments Risk                          HTML     88K 
50: R36         Capital Management                                  HTML     46K 
51: R37         Subsequent Events                                   HTML     46K 
52: R38         Lease Liabilities                                   HTML     62K 
53: R39         Significant Accounting Policies and Judgments       HTML    273K 
                (Policies)                                                       
54: R40         Significant Accounting Policies and Judgments       HTML     52K 
                (Tables)                                                         
55: R41         Restructuring Provision (Tables)                    HTML     49K 
56: R42         Accounts Receivable (Tables)                        HTML     52K 
57: R43         Marketable Securities and Derivatives (Tables)      HTML    145K 
58: R44         Investments in Associates and Joint Ventures        HTML     98K 
                (Tables)                                                         
59: R45         Biological Assets (Tables)                          HTML     97K 
60: R46         Inventory (Tables)                                  HTML     73K 
61: R47         Property, Plant and Equipment (Tables)              HTML    117K 
62: R48         Assets and Liabilities Held for Sale and            HTML    102K 
                Discontinued Operations (Tables)                                 
63: R49         Business Combinations (Tables)                      HTML     59K 
64: R50         Asset Acquisition and Non-controlling Interest      HTML     47K 
                (?Nci?) (Tables)                                                 
65: R51         Intangible Assets and Goodwill (Tables)             HTML    171K 
66: R52         Convertible Debentures (Tables)                     HTML     57K 
67: R53         Share Capital (Tables)                              HTML     91K 
68: R54         Share-Based Compensation (Tables)                   HTML    118K 
69: R55         (Loss) Earnings Per Share (Tables)                  HTML     52K 
70: R56         Other Gains (Losses) (Tables)                       HTML     60K 
71: R57         Supplemental Cash Flow Information (Tables)         HTML     62K 
72: R58         Income Taxes (Tables)                               HTML    150K 
73: R59         Related Party Transactions (Tables)                 HTML     67K 
74: R60         Commitments and Contingencies (Tables)              HTML     47K 
75: R61         Revenue (Tables)                                    HTML     58K 
76: R62         Segmented Information (Tables)                      HTML     77K 
77: R63         Fair Value of Financial Instruments (Tables)        HTML    158K 
78: R64         Financial Instruments Risk (Tables)                 HTML     81K 
79: R65         Lease Liabilities (Tables)                          HTML     57K 
80: R66         Significant Accounting Policies and Judgments -     HTML     63K 
                Major Subsidiaries Over Which the Company Has                    
                Control (Details)                                                
81: R67         Restructuring Provision - Narrative (Details)       HTML     51K 
82: R68         Restructuring Provision - Rollforward of            HTML     49K 
                Restructuring Provision (Details)                                
83: R69         Accounts Receivable (Details)                       HTML     56K 
84: R70         Government Grant (Details)                          HTML     56K 
85: R71         Investments - Choom Holdings Inc. (Details)         HTML    123K 
86: R72         Investments - Australis Capital Inc. (Details)      HTML     71K 
87: R73         Investments - Radient Technologies Inc. (Details)   HTML     54K 
88: R74         Investments - Cann Group Limited (Details)          HTML     75K 
89: R75         Investments - Capcium, Inc. (Details)               HTML     81K 
90: R76         Investments - Investee - B (Details)                HTML     92K 
91: R77         Investments - High Tide Inc. (Details)              HTML    155K 
92: R78         Investments - Investee C (Details)                  HTML     64K 
93: R79         Marketable Securities and Derivatives - Marketable  HTML    103K 
                Securities (Details)                                             
94: R80         Marketable Securities and Derivatives - Derivative  HTML    107K 
                Investments (Details)                                            
95: R81         Investments in Associates and Joint Ventures -      HTML     77K 
                Summary of Carrying Value (Details)                              
96: R82         Biological Assets - Significant Unobservable        HTML     61K 
                Assumptions Used in the Valuation of Biological                  
                Assets, Including Sensitivities (Details)                        
97: R83         Biological Assets - Changes in Carrying Value of    HTML     58K 
                Biological Assets (Details)                                      
98: R84         Biological Assets - Narrative (Details)             HTML     56K 
99: R85         Inventory (Details)                                 HTML     89K 
100: R86         Property, Plant and Equipment - Narrative           HTML    100K  
                (Details)                                                        
101: R87         Property, Plant and Equipment - Carrying Values of  HTML    171K  
                Property, Plant and Equipment (Details)                          
102: R88         Assets and Liabilities Held for Sale and            HTML    108K  
                Discontinued Operations - Assets Held For Sale                   
                (Details)                                                        
103: R89         Assets and Liabilities Held for Sale and            HTML    142K  
                Discontinued Operations - Narrative (Details)                    
104: R90         Assets and Liabilities Held for Sale and            HTML     68K  
                Discontinued Operations - Discontinued Operations                
                (Details)                                                        
105: R91         Business Combinations - Narrative (Details)         HTML     71K  
106: R92         Business Combinations - Business Combinations       HTML     99K  
                Completed (Details)                                              
107: R93         Asset Acquisition and Non-controlling Interest      HTML     57K  
                (?NCI?) - Net Change in Non-Controlling Interests                
                (Details)                                                        
108: R94         Asset Acquisition and Non-controlling Interest      HTML     66K  
                (?NCI?) - Narrative (Details)                                    
109: R95         Intangible Assets and Goodwill - Useful Lives       HTML     54K  
                (Details)                                                        
110: R96         Intangible Assets and Goodwill - Continuity         HTML    104K  
                Schedule of Intangible Assets and Goodwill                       
                (Details)                                                        
111: R97         Intangible Assets and Goodwill - Changes in Net     HTML    104K  
                Book Value of Intangible Assets and Goodwill                     
                (Details)                                                        
112: R98         Intangible Assets and Goodwill - Narrative          HTML    104K  
                (Details)                                                        
113: R99         Intangible Assets and Goodwill - Key Assumptions    HTML     95K  
                Used in Impairment Testing (Details)                             
114: R100        Convertible Debentures - Activity of Convertible    HTML     62K  
                Debentures (Details)                                             
115: R101        Convertible Debentures - Narrative (Details)        HTML    124K  
116: R102        Share Capital - Narrative (Details)                 HTML    140K  
117: R103        Share capital - Summary of Shares Issued for        HTML     53K  
                Equity Financing (Details)                                       
118: R104        Share Capital - Share Purchase Warrants (Details)   HTML     44K  
119: R105        Share Capital - Summary of Warrant Derivative       HTML     57K  
                Liabilities (Details)                                            
120: R106        Share Capital - Summary of Warrants Outstanding     HTML     64K  
                (Details)                                                        
121: R107        Share-Based Compensation - Narrative (Details)      HTML     80K  
122: R108        Share-Based Compensation - Summary of Options       HTML     71K  
                Outstanding (Details)                                            
123: R109        Share-Based Compensation - Stock Options that       HTML     78K  
                Remain Outstanding, by Exercise Price Range                      
                (Details)                                                        
124: R110        Share-Based Compensation - Weighted Average         HTML     53K  
                Assumptions of Options (Details)                                 
125: R111        Share-Based Compensation - Summary of RSUs and      HTML     76K  
                DSUs Outstanding (Details)                                       
126: R112        Share-Based Compensation - RSUs and DSUs that       HTML     65K  
                Remain Outstanding (Details)                                     
127: R113        Share-Based Compensation - Summary of PSUs          HTML     66K  
                Outstanding (Details)                                            
128: R114        Share-Based Compensation - PSUs that Remain         HTML     65K  
                Outstanding (Details)                                            
129: R115        Share-Based Compensation - Weighted Average         HTML     56K  
                Assumptions of PSUs (Details)                                    
130: R116        (Loss) Earnings Per Share (Details)                 HTML     76K  
131: R117        Other Gains (Losses) (Details)                      HTML     70K  
132: R118        Supplemental Cash Flow Information - Changes in     HTML     62K  
                Non-Cash Working Capital (Details)                               
133: R119        Supplemental Cash Flow Information - Supplementary  HTML     54K  
                Cash Flow Information (Details)                                  
134: R120        Supplemental Cash Flow Information - Narrative      HTML     49K  
                (Details)                                                        
135: R121        Income Taxes - Narrative (Details)                  HTML     49K  
136: R122        Income Taxes - Reconciliation of Net Tax Provision  HTML     71K  
                to Income (Loss) Before Income Tax (Details)                     
137: R123        Income Taxes - Movements in Deferred Tax Assets     HTML    130K  
                (Liabilities) (Details)                                          
138: R124        Income Taxes - Deferred Tax Assets (Liabilities)    HTML     50K  
                (Details)                                                        
139: R125        Income Taxes - Deferred Tax Assets Not Recognized   HTML     72K  
                (Details)                                                        
140: R126        Related Party Transactions - Compensation Expense   HTML     54K  
                (Details)                                                        
141: R127        Related Party Transactions - Transactions with      HTML     44K  
                Related Parties (Details)                                        
142: R128        Related Party Transactions - Receivable from        HTML     74K  
                (Payable to) Related Parties (Details)                           
143: R129        Commitments and Contingencies - Narrative           HTML     66K  
                (Details)                                                        
144: R130        Commitments and Contingencies - Future Commitments  HTML     50K  
                Including Minimum Royalty Payments Due in the Next               
                Five Years (Details)                                             
145: R131        Revenue - Narrative (Details)                       HTML     46K  
146: R132        Revenue - Revenue from the Transfer of Goods and    HTML     64K  
                Services (Details)                                               
147: R133        Segmented Information - Operating Segments          HTML     64K  
                (Details)                                                        
148: R134        Segmented Information - Geographical Segments       HTML     57K  
                (Details)                                                        
149: R135        Segmented Information - Narrative (Details)         HTML     53K  
150: R136        Fair Value of Financial Instruments - Carrying      HTML    144K  
                Values of Financial Instruments (Details)                        
151: R137        Fair Value of Financial Instruments - Summary of    HTML     79K  
                Financial Instruments Measured at Fair Value                     
                (Details)                                                        
152: R138        Fair Value of Financial Instruments - Continuity    HTML     70K  
                Schedule of Contingent Consideration Payable                     
                (Details)                                                        
153: R139        Fair Value of Financial Instruments - Narrative     HTML     57K  
                (Details)                                                        
154: R140        Financial Instruments Risk - Credit Risk Narrative  HTML     50K  
                (Details)                                                        
155: R141        Financial Instruments Risk - Schedule of Aging of   HTML     51K  
                Receivables (Details)                                            
156: R142        Financial Instruments Risk - Schedule of            HTML     67K  
                Contractual Cash Flows from Lease Receivables                    
                (Details)                                                        
157: R143        Financial Instruments Risk - Schedule of Accounts   HTML     57K  
                Payable and Accrued Liabilities (Details)                        
158: R144        Financial Instruments Risk - Liquidity Risk         HTML     51K  
                Narrative (Details)                                              
159: R145        Financial Instruments Risk - Market Risk Narrative  HTML     64K  
                (Details)                                                        
160: R146        Capital Management (Details)                        HTML     44K  
161: R147        Subsequent Events (Details)                         HTML     47K  
162: R148        Lease Liabilities - Lease Liabilities (Details)     HTML     59K  
163: R149        Lease Liabilities - Narrative (Details)             HTML     44K  
164: R9999       Uncategorized Items - _IXDS                         HTML     96K  
167: XML         IDEA XML File -- Filing Summary                      XML    318K  
165: XML         XBRL Instance -- acb-20220630_htm                    XML   6.98M  
166: EXCEL       IDEA Workbook of Financial Reports                  XLSX    407K  
11: EX-101.CAL  XBRL Calculations -- acb-20220630_cal                XML    361K 
12: EX-101.DEF  XBRL Definitions -- acb-20220630_def                 XML   1.94M 
13: EX-101.LAB  XBRL Labels -- acb-20220630_lab                      XML   3.95M 
14: EX-101.PRE  XBRL Presentations -- acb-20220630_pre               XML   2.64M 
10: EX-101.SCH  XBRL Schema -- acb-20220630                          XSD    576K 
168: JSON        XBRL Instance as JSON Data -- MetaLinks              732±  1.14M  
169: ZIP         XBRL Zipped Folder -- 0001683541-22-000002-xbrl      Zip   1.26M

‘EX-101.CAL’ — XBRL Calculations — acb-20220630_cal

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6 Subsequent Filings that Reference this Filing

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

 4/28/23  Aurora Cannabis Inc.              SUPPL       4/28/23    1:921K                                   Donnelley … Solutions/FA
 4/28/23  Aurora Cannabis Inc.              SUPPL       4/28/23    1:832K                                   Donnelley … Solutions/FA
 4/28/23  Aurora Cannabis Inc.              SUPPL       4/28/23    1:837K                                   Donnelley … Solutions/FA
 4/27/23  Aurora Cannabis Inc.              F-10                   5:627K                                   Donnelley … Solutions/FA
11/25/22  Aurora Cannabis Inc.              SUPPL      11/25/22    1:767K                                   Donnelley … Solutions/FA
11/25/22  Aurora Cannabis Inc.              SUPPL      11/25/22    1:771K                                   Donnelley … Solutions/FA

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Filing Submission 0001683541-22-000002 – Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

Aurora Cannabis Inc. – ‘40-F’ for 6/30/22 – ‘EX-101.CAL’

On: Tuesday, 9/20/22, at 6:54pm ET · As of: 9/21/22 · For: 6/30/22 · Accession #: 1683541-22-2 · File #: 1-38691

Annual Report by a Canadian Issuer — Form 40-F — SEA’34Filing Table of Contents

‘EX-101.CAL’ — XBRL Calculations — acb-20220630_cal

This Exhibit is an XBRL XML File.

6 Subsequent Filings that Reference this Filing

Annual Report by a Canadian Issuer — Form 40-F — SEA’34

Filing Table of Contents