NOTE 1 — BASIS OF PRESENTATION
Basis of Presentation — The Company’s unaudited interim consolidated financial statements
   have been prepared in conformity with accounting principles generally accepted in the United States
   of America (“U.S. GAAP”) and applicable provisions of the Securities and Exchange Commission
   (“SEC”) regarding interim financial reporting and include the accounts of Coeur d’Alene Mines
   Corporation and its consolidated subsidiaries (“Coeur” or the “Company”). All intercompany
   transactions and balances have been eliminated during consolidation. Certain information and note
   disclosures normally included in the financial statements prepared in accordance with U.S. GAAP
   have been condensed or omitted pursuant to such rules and regulations. Accordingly, these unaudited
   interim condensed consolidated financial statements should be read in conjunction with the
   consolidated financial statements and notes thereto contained in the Company’s Form 10-K for the
   year ended December 31, 2010. The condensed consolidated balance sheet as of December 31, 2010,
   included herein, was derived from the audited consolidated financial statements as of that date.
The unaudited interim consolidated financial statements have been prepared on the same basis
   as the audited consolidated financial statements and include all adjustments, consisting only of
   normal recurring adjustments, necessary for the fair presentation of the Company’s financial
   position as of March 31, 2011 and December 31, 2010 and the Company’s results of operations and
   cash flows for the three months ended March 31, 2011 and 2010. The results for the three months
   ended March 31, 2011 are not necessarily indicative of the results to be expected for the year
   ending December 31, 2011. All references to March 31, 2011 or to the three months ended March 31,
   2011 and 2010 in the notes to the condensed consolidated financial statements are unaudited.
On August 9, 2010, the Company closed the sale of its 100% interest in the Cerro Bayo mine.
   Consequently, for all of the periods presented, income (loss) from Cerro Bayo has been presented
   within discontinued operations in the consolidated statements of operations.
Use of Estimates: The preparation of the Company’s consolidated financial statements
   in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the
   amounts reported in their consolidated financial statements and accompanying notes. The areas
   requiring significant management estimates and assumptions are indicated as follows: recoverable
   ounces from proven and probable reserves that are the basis of future cash flow estimates and
   units-of-production depreciation and amortization calculations; useful lives utilized for
   depreciation, depletion and amortization; estimates of future cash flows for long-lived assets;
   estimates of recoverable gold and silver ounces in ore on leach pad; amount and timing of
   reclamation and remediation costs; valuation allowance for deferred tax assets; assessment of
   valuation allowance for value added tax receivables; and other employee benefit liabilities.
Reclassifications: Certain reclassifications of prior year balances have been made to
   conform to the current year presentation. These reclassifications had no impact on the reported
   financial position or results of operations.
   The most significant reclassifications were to reclassify the Cerro
   Bayo statements of operations from historical presentation to income
   (loss) from discontinued operations in the consolidated statements of
   operations for all periods presented.
Correction of an Immaterial Error: In the fourth quarter of 2010, the Company
   identified an error in the amount of income tax benefit recognized in 2009 and the three month
   period ended March 31, 2010. The Company assessed the materiality of this error in accordance with
   Sta
Free historical financial statements for Coeur Mining Inc.
                            See how revenue, income, cash flow, and balance sheet financials have changed over 59 quarters since 2011. Compare with CDE stock chart to see long term trends.
Data imported from Coeur Mining Inc SEC filings. Check original filings before making any investment decision.