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BUSINESS COMBINATION (Tables)

12 Months Ended

Dec. 31, 2015

Schedule of pro forma results give effect as though the acquisition of Recurrent and the acquisition of SSM were consummated on January 1, 2014

		Years end December 31
		2014			2015
(In thousands of U.S. Dollars, expect per share data)
Pro forma sales			4,174,232			3,505,324
Pro forma net income attributable to Canadian Solar Inc.			431,539			159,231
Diluted earnings per share attributable to Canadian Solar Inc.			7.35			2.72

Recurrent

Schedule of estimated fair values of assets acquired and liabilities assumed at the date of acquisition

		In Millions of U.S. Dollars
Recognized identifiable assets acquired and liabilities assumed
Cash			108.4
Restricted cash			38.2
Project assets			233.5
Solar power systems, net			46.8
Other assets			40.2
Less : Long term borrowings and notes payable			165.2
Other liabilities			51.4
​	​	​	​	​
Total identifiable net assets			250.5
​	​	​	​	​
​	​	​	​	​
Goodwill			10.9
​	​	​	​	​
​	​	​	​	​

SSM

Schedule of estimated fair values of assets acquired and liabilities assumed at the date of acquisition

		In Millions of U.S. Dollars
Recognized identifiable assets acquired and liabilities assumed
Cash			8.1
Solar power systems			141.9
Intangible assets			72.0
Other assets			11.7
Less: Short-term borrowings			7.4
Long-term borrowings			134.6
Other liabilities			32.7
​	​	​	​	​
Total identifiable net assets			59.0
​	​	​	​	​
​	​	​	​	​

X

- Definition

Tabular disclosure of pro forma results of operations for a material business acquisition or series of individually immaterial business acquisitions that are material in the aggregate.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (h)(2)-(3)
-URI http://asc.fasb.org/extlink&oid=56956515&loc=d3e1392-128463

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X

- Definition

Tabular disclosure of the amounts recognized as of the acquisition date for each major class of assets acquired and liabilities assumed. May include but not limited to the following: (a) acquired receivables; (b) contingencies recognized at the acquisition date; and (c) the fair value of noncontrolling interests in the acquiree.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=56956791&loc=d3e4845-128472

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