Annual Report by a Canadian Issuer — Form 40-F — SEA’34
Filing Table of Contents
Document/ExhibitDescriptionPagesSize
1: 40-F Annual Report by a Canadian Issuer HTML 248K
2: EX-99.1 Miscellaneous Exhibit HTML 47K
3: EX-99.2 Miscellaneous Exhibit HTML 47K
4: EX-99.3 Miscellaneous Exhibit HTML 45K
5: EX-99.4 Miscellaneous Exhibit HTML 45K
6: EX-99.5 Miscellaneous Exhibit HTML 2.37M
7: EX-99.6 Miscellaneous Exhibit HTML 534K
8: EX-99.7 Miscellaneous Exhibit HTML 415K
9: EX-99.8 Miscellaneous Exhibit HTML 45K
16: R1 Cover Page HTML 102K
17: R2 Consolidated Statements of Financial Position HTML 148K
18: R3 Consolidated Statements of Comprehensive Loss HTML 188K
19: R4 Consolidated Statements of Changes in Equity HTML 127K
20: R5 Consolidated Statements of Changes in Equity HTML 56K
(Parenthetical)
21: R6 Consolidated Statements of Cash Flows HTML 141K
22: R7 Nature of Operations HTML 51K
23: R8 Significant Accounting Policies and Judgments HTML 103K
24: R9 Restructuring Provision HTML 73K
25: R10 Accounts Receivable HTML 56K
26: R11 Government Grant HTML 48K
27: R12 Investments HTML 84K
28: R13 Marketable Securities and Derivatives HTML 198K
29: R14 Investments in Associates and Joint Ventures HTML 87K
30: R15 Biological Assets HTML 75K
31: R16 Inventory HTML 84K
32: R17 Property, Plant and Equipment HTML 185K
33: R18 Assets Held for Sale and Discontinued Operations HTML 101K
34: R19 Business Combinations HTML 70K
35: R20 Non-Controlling Interests HTML 54K
36: R21 Intangible Assets and Goodwill HTML 196K
37: R22 Convertible Debentures HTML 198K
38: R23 Loans and Borrowings HTML 85K
39: R24 Lease Liabilities HTML 64K
40: R25 Share Capital HTML 106K
41: R26 Share-Based Compensation HTML 120K
42: R27 Loss Per Share HTML 56K
43: R28 Other Gains (Losses) HTML 61K
44: R29 Supplemental Cash Flow Information HTML 62K
45: R30 Income Taxes HTML 162K
46: R31 Related Party Transactions HTML 70K
47: R32 Commitments and Contingencies HTML 73K
48: R33 Revenue HTML 70K
49: R34 Segmented Information HTML 79K
50: R35 Fair Value of Financial Instruments HTML 119K
51: R36 Financial Instruments Risk HTML 94K
52: R37 Capital Management HTML 47K
53: R38 Subsequent Events HTML 47K
54: R39 Significant Accounting Policies and Judgments HTML 239K
(Policies)
55: R40 Significant Accounting Policies and Judgments HTML 82K
(Tables)
56: R41 Restructuring Provision (Tables) HTML 50K
57: R42 Accounts Receivable (Tables) HTML 54K
58: R43 Marketable Securities and Derivatives (Tables) HTML 159K
59: R44 Investments in Associates and Joint Ventures HTML 123K
(Tables)
60: R45 Biological Assets (Tables) HTML 112K
61: R46 Inventory (Tables) HTML 80K
62: R47 Property, Plant and Equipment (Tables) HTML 162K
63: R48 Assets Held for Sale and Discontinued Operations HTML 90K
(Tables)
64: R49 Business Combinations (Tables) HTML 64K
65: R50 Non-Controlling Interests (Tables) HTML 50K
66: R51 Intangible Assets and Goodwill (Tables) HTML 181K
67: R52 Convertible Debentures (Tables) HTML 80K
68: R53 Loans and Borrowings (Tables) HTML 75K
69: R54 Lease Liabilities (Tables) HTML 75K
70: R55 Share Capital (Tables) HTML 102K
71: R56 Share-Based Compensation (Tables) HTML 126K
72: R57 Loss Per Share (Tables) HTML 54K
73: R58 Other Gains (Losses) (Tables) HTML 61K
74: R59 Supplemental Cash Flow Information (Tables) HTML 64K
75: R60 Income Taxes (Tables) HTML 158K
76: R61 Related Party Transactions (Tables) HTML 68K
77: R62 Commitments and Contingencies (Tables) HTML 49K
78: R63 Revenue (Tables) HTML 62K
79: R64 Segmented Information (Tables) HTML 79K
80: R65 Fair Value of Financial Instruments (Tables) HTML 159K
81: R66 Financial Instruments Risk (Tables) HTML 83K
82: R67 Nature of Operations (Details) HTML 45K
83: R68 Significant Accounting Policies and Judgments - HTML 64K
Major Subsidiaries Over Which the Company Has
Control (Details)
84: R69 Significant Accounting Policies and Judgments - HTML 63K
Narrative (Details)
85: R70 Significant Accounting Policies and Judgments - HTML 111K
Disclosure Of Non-Material Prior Period Error
(Details)
86: R71 Restructuring Provision (Details) HTML 55K
87: R72 Accounts Receivable (Details) HTML 58K
88: R73 Government Grant (Details) HTML 58K
89: R74 Investments - Cann Group Limited (Details) HTML 91K
90: R75 Investments - Radient Technologies Inc. (Details) HTML 64K
91: R76 Investments - Alcanna Inc. (Details) HTML 69K
92: R77 Investments - Capcium, Inc. (Details) HTML 109K
93: R78 Investments - The Green Organic Dutchman Holdings HTML 79K
Ltd. (Details)
94: R79 Investments - Choom Holdings Inc. (Details) HTML 144K
95: R80 Investments - Investee - B (Details) HTML 93K
96: R81 Investments - High Tide Inc. (Details) HTML 158K
97: R82 Investments - Australis Capital Inc. (Details) HTML 75K
98: R83 Investments - EnWave Corporation (Details) HTML 61K
99: R84 Investments - Investee C (Details) HTML 65K
100: R85 Marketable Securities and Derivatives - Marketable HTML 124K
Securities (Details)
101: R86 Marketable Securities and Derivatives - Derivative HTML 118K
Investments (Details)
102: R87 Investments in Associates and Joint Ventures - HTML 80K
Summary of Carrying Value (Details)
103: R88 Investments in Associates and Joint Ventures - HTML 84K
Summary of Financial Information (Details)
104: R89 Biological Assets - Significant Unobservable HTML 69K
Assumptions Used in the Valuation of Biological
Assets, Including Sensitivities (Details)
105: R90 Biological Assets - Changes in Carrying Value of HTML 53K
Biological Assets (Details)
106: R91 Biological Assets - Narrative (Details) HTML 53K
107: R92 Inventory (Details) HTML 93K
108: R93 Property, Plant and Equipment - Schedule of HTML 195K
Property, Plant and Equipment (Details)
109: R94 Property, Plant and Equipment - Narrative HTML 161K
(Details)
110: R95 Assets Held for Sale and Discontinued Operations - HTML 84K
Assets Held for Sale (Details)
111: R96 Assets Held for Sale and Discontinued Operations - HTML 136K
Additional Information (Details)
112: R97 Assets Held for Sale and Discontinued Operations - HTML 81K
Discontinued Operations (Details)
113: R98 Business Combinations - Additional Information HTML 45K
(Details)
114: R99 Business Combinations - Reliva LLC ("Reliva") HTML 108K
(Details)
115: R100 Business Combinations - Adjustments to Initial HTML 61K
Purchase Price Allocations (Details)
116: R101 Non-Controlling Interests - Net Change in HTML 59K
Non-Controlling Interests (Details)
117: R102 Non-Controlling Interests - Narrative (Details) HTML 74K
118: R103 Intangible Assets and Goodwill - Useful Lives HTML 60K
(Details)
119: R104 Intangible Assets and Goodwill - Continuity HTML 106K
Schedule of Intangible Assets and Goodwill
(Details)
120: R105 Intangible Assets and Goodwill - Changes in Net HTML 112K
Book Value of Intangible Assets and Goodwill
(Details)
121: R106 Intangible Assets and Goodwill - Narrative HTML 116K
(Details)
122: R107 Intangible Assets and Goodwill - Key Assumptions HTML 120K
Used in Impairment Testing (Details)
123: R108 Convertible Debentures (Details) HTML 194K
124: R109 Loans and Borrowings - Changes in the Carrying HTML 71K
Value of Current and Non-current Loans and
Borrowings (Details)
125: R110 Loans and Borrowings - Narrative (Details) HTML 162K
126: R111 Lease Liabilities - Lease Liabilities (Details) HTML 63K
127: R112 Lease Liabilities - Narrative (Details) HTML 45K
128: R113 Share Capital - Narrative (Details) HTML 116K
129: R114 Share Capital - Shares for Business Combinations, HTML 53K
Asset Acquisitions and Strategic Investments
(Details)
130: R115 Share Capital - Summary of Shares Issued for HTML 55K
Equity Financing (Details)
131: R116 Share Capital - Share Purchase Warrants (Details) HTML 63K
132: R117 Share Capital - Summary of Warrant Derivative HTML 58K
Liabilities (Details)
133: R118 Share Capital - Summary of Warrants Outstanding HTML 66K
(Details)
134: R119 Share-Based Compensation - Summary of Options HTML 78K
Outstanding (Details)
135: R120 Share-Based Compensation - Stock Options that HTML 79K
Remain Outstanding, by Exercise Price Range
(Details)
136: R121 Share-Based Compensation - Narrative (Details) HTML 100K
137: R122 Share-Based Compensation - Weighted Average HTML 54K
Assumptions of Options (Details)
138: R123 Share-Based Compensation - Summary of RSUs, DSUs, HTML 77K
and PSUs Outstanding (Details)
139: R124 Share-Based Compensation - Awards that Remain HTML 83K
Outstanding (Details)
140: R125 Share-Based Compensation - Weighted Average HTML 61K
Assumptions of PSUs (Details)
141: R126 Loss Per Share (Details) HTML 59K
142: R127 Other Gains (Losses) (Details) HTML 72K
143: R128 Supplemental Cash Flow Information - Changes in HTML 65K
Non-Cash Working Capital (Details)
144: R129 Supplemental Cash Flow Information - Narrative HTML 56K
(Details)
145: R130 Supplemental Cash Flow Information - Supplementary HTML 56K
Cash Flow Information (Details)
146: R131 Income Taxes - Narrative (Details) HTML 51K
147: R132 Income Taxes - Reconciliation of Net Tax Provision HTML 81K
to Income (Loss) Before Income Tax (Details)
148: R133 Income Taxes - Movements in Deferred Tax Assets HTML 134K
(Liabilities) (Details)
149: R134 Income Taxes - Summary of Deferred Tax Assets HTML 51K
(Liabilities) (Details)
150: R135 Income Taxes - Deferred Tax Assets Not Recognized HTML 73K
(Details)
151: R136 Related Party Transactions - Compensation Expense HTML 55K
(Details)
152: R137 Related Party Transactions - Transactions with HTML 49K
Related Parties (Details)
153: R138 Related Party Transactions - Receivable from HTML 67K
(Payable to) Related Parties (Details)
154: R139 Commitments and Contingencies - Narrative HTML 93K
(Details)
155: R140 Commitments and Contingencies - Future Commitments HTML 54K
Including Minimum Royalty Payments Due in the Next
Five Years (Details)
156: R141 Revenue - Narrative (Details) HTML 47K
157: R142 Revenue - Revenue from the Transfer of Goods and HTML 70K
Services (Details)
158: R143 Segmented Information - Narrative (Details) HTML 63K
159: R144 Segmented Information - Operating Segments HTML 60K
(Details)
160: R145 Segmented Information - Geographical Segments HTML 62K
(Details)
161: R146 Fair Value of Financial Instruments - Carrying HTML 145K
Values of Financial Instruments (Details)
162: R147 Fair Value of Financial Instruments - Summary of HTML 80K
Financial Instruments Measured at Fair Value
(Details)
163: R148 Fair Value of Financial Instruments - Continuity HTML 76K
Schedule of Contingent Consideration Payable
(Details)
164: R149 Fair Value of Financial Instruments - Narrative HTML 63K
(Details)
165: R150 Financial Instruments Risk - Credit Risk Narrative HTML 49K
(Details)
166: R151 Financial Instruments Risk - Schedule of Aging of HTML 53K
Receivables (Details)
167: R152 Financial Instruments Risk - Schedule of HTML 69K
Contractual Cash Flows from Lease Receivables
(Details)
168: R153 Financial Instruments Risk - Schedule of Accounts HTML 58K
Payable and Accrued Liabilities (Details)
169: R154 Financial Instruments Risk - Schedule of Gross HTML 80K
Contractual Obligations (Details)
170: R155 Financial Instruments Risk - Liquidity Risk HTML 134K
Narrative (Details)
171: R156 Financial Instruments Risk - Market Risk Narrative HTML 82K
(Details)
172: R157 Capital Management (Details) HTML 45K
173: R158 Subsequent Events (Details) HTML 45K
175: XML IDEA XML File -- Filing Summary XML 333K
15: XML XBRL Instance -- acb-20210630_htm XML 8.25M
174: EXCEL IDEA Workbook of Financial Reports XLSX 314K
11: EX-101.CAL XBRL Calculations -- acb-20210630_cal XML 369K
12: EX-101.DEF XBRL Definitions -- acb-20210630_def XML 2.42M
13: EX-101.LAB XBRL Labels -- acb-20210630_lab XML 4.35M
14: EX-101.PRE XBRL Presentations -- acb-20210630_pre XML 3.03M
10: EX-101.SCH XBRL Schema -- acb-20210630 XSD 646K
176: JSON XBRL Instance as JSON Data -- MetaLinks 778± 1.16M
177: ZIP XBRL Zipped Folder -- 0001683541-21-000003-xbrl Zip 1.04M
Consent of Independent Registered Public Accounting Firm
The Board of Directors Aurora Cannabis Inc.
We consent to the use of:
•our report dated September 27, 2021 on the consolidated financial statements of Aurora Cannabis Inc. (the Company) which
comprise the consolidated statements of financial position as at June 30, 2021 and June 30, 2020, the related consolidated statements of comprehensive loss, changes in equity and cash flows for each of the years in the two-year period ended June 30, 2021, and the related notes (collectively the “consolidated financial statements”), and
each of which is included
in the Annual Report on Form 40-F of the Company for the fiscal year ended June 30, 2021.
We also consent to the incorporation by reference of such reports in the Registration Statements (No. 333-254096 and 333-249680) on Form F-10/A of the Company.
