In the opinion of the Company, the accompanying unaudited condensed consolidated financial statements contain all adjustments, of a normal recurring nature, necessary to present fairly its financial position as at September 30, 2013 and the results of operations for the three months and nine months ended September 30, 2013 and 2012 and cash flows for the nine months ended September 30, 2013 and 2012. The condensed consolidated balance sheet at December 31, 2012 was derived from audited financial statements.

Certain prior-year amounts have been reclassified to conform to the 2013 presentation in the condensed consolidated financial statements. In the Company’s condensed consolidated balance sheets, assets and liabilities related to the 2013 discontinued operations have been separately presented at September 30, 2013 and December 31, 2012. The results of operations related to the 2013 discontinued operations have been separately stated in the accompanying condensed consolidated statements of operations for the three months and nine months ended September 30, 2013 and 2012. In the Company’s condensed consolidated statements of cash flows for the nine months ended September 30, 2013 and 2012, cash flows from discontinued operations are not separately classified.

Revision of Previously Issued Financial Statements. During the third quarter ended September 30, 2013, the Company identified an error related to the classification of cash and cash investments. Foreign short-term bank deposits with terms ranging from three months to twelve months were incorrectly classified as cash and cash investments rather than short-term bank deposits. The statement of cash flows as of September 30, 2012 and the balance sheet at December 31, 2012 have been revised. Other historic periods will be revised, as detailed below, in our future filings. These classification errors were not considered material to any prior period financial statements.

The following table presents the impact of the revisions on the Company’s previously issued consolidated balance sheets (in millions).


Balance Sheet December 31, 2012	As Reported		As Revised
Cash and cash investments	$	1,351	$	1,040
Short-term bank deposits		—		311
Total current assets	$	3,217	$	3,217

Balance Sheet December 31, 2011	As Reported		As Revised
Cash and cash investments	$	1,656	$	1,353
Short-term bank deposits		—		303
Total current assets	$	3,429	$	3,429

This revision had no effect on our consolidated results of operations.

The following table presents the impact of the revisions on the Company’s previously issued consolidated statement of cash flows (in millions).


Cash Flows December 31, 2012	As Reported			As Revised
Net cash (for) investing activities	$	(27	)	$	(29	)
Effect of exchange rate changes on cash and cash investments	$	17		$	11
Decrease in cash and cash investments	$	(305	)	$	(313	)

Cash Flows December 31, 2011	As Reported			As Revised
Net cash (for) investing activities	$	(61	)	$	(84	)
Effect of exchange rate changes on cash and cash investments	$	(18	)	$	(8	)
Decrease in cash and cash investments	$	(59	)	$	(72	)

Cash Flows December 31, 2010	As Reported			As Revised
Net cash (for) investing activities	$	(109	)	$	(244	)
Effect of exchange rate changes on cash and cash investments	$	(14	)	$	(7	)
Increase in cash and cash investments	$	302		$	174

The following table presents the impact of the revisions on the Company’s previously issued consolidated balance sheets and statements of cash flows (all cash flow figures are year-to-date, in millions).


	Mar. 31,			June 30,			Sep. 30,			Mar. 31,			June 30,
	2012			2012			2012			2013			2013
Cash and cash investments
As reported	$	1,788		$	1,853		$	1,166		$	1,032		$	1,223
As revised	$	1,491		$	1,612		$	889		$	828		$	1,028
Short-term bank deposits
As reported		—			—			—			—			—
As revised	$	297		$	241		$	277		$	204		$	195
Net cash (for) from investing activities
As reported	$	(2	)	$	(15	)	$	(42	)	$	(30	)	$	(51	)
As revised	$	10		$	37		$	(17	)	$	70		$	62

The revisions did not significantly impact the effect of exchange rate changes on cash and cash investments in each quarter above. These changes will be reflected in the revised statements of cash flows, in future filings.

Recently Issued Accounting Pronouncements. On January 1, 2013, the Company adopted new accounting guidance requiring disclosure of amounts reclassified from accumulated other comprehensive income. The adoption of this new guidance did not have an impact on the Company’s financial position or its results of operations.