Description Of Business And Basis Of Presentation (Tables)

6 Months Ended

Jun. 30, 2017

The average exchange rates to the U.S. dollar used to translate balances during each reported period are as follows:



	For the three months			For the six months
	ended June 30,			ended June 30,
Average Rates	2017	2016	% Change	2017	2016	% Change
Canadian dollar (CAD)	1.3451	1.2890	(4.4%)	1.3343	1.3311	(0.2%)
Euros (EUR)	0.9096	0.8856	(2.7%)	0.9240	0.8961	(3.1%)
Polish zloty (PLN)	3.8354	3.8726	1.0%	3.9459	3.9141	(0.8%)
British pound (GBP)	0.7822	0.6976	(12.1%)	0.7947	0.6979	(13.9%)
Source: Pacific Exchange Rate Service


Condensed Consolidated Statement of Earnings for the six months ended June 30, 2016:
Amounts in thousands, except for per share information	As Previously Reported		Correction		As Corrected
Operating Revenue:
Other	$	6,028	$	697	$	6,725
Gross revenue		71,943		697		72,640
Net operating revenue		67,731		697		68,428
Earnings from operations		7,924		697		8,621
Earnings before income taxes		8,133		697		8,830
Income tax expense		(1,584)		(181)		(1,765)
Net earnings		6,549		516		7,065
Net earnings attributable to non-controlling interests		(2,407)		(129)		(2,536)
Net earnings attributable to Century Casinos, Inc. shareholders		4,142		387		4,529

Earnings per share attributable to Century Casinos, Inc. shareholders:
Basic and Diluted	$	0.17	$	0.01	$	0.18


Condensed Consolidated Statement of Comprehensive Income for the six months ended June 30, 2016:
Amounts in thousands	As Previously Reported		Correction		As Corrected
Net earnings	$	6,549	$	516	$	7,065

Other comprehensive income
Foreign currency translation adjustments		2,447		(28)		2,419
Other comprehensive income		2,447		(28)		2,419
Comprehensive income	$	8,996	$	488	$	9,484

Comprehensive income attributable to non-controlling interests
Net earnings attributable to non-controlling interests		(2,407)		(129)		(2,536)
Foreign currency translation adjustments		(5)		7		2
Comprehensive income attributable to Century Casinos, Inc. shareholders	$	6,584	$	366	$	6,950


Condensed Consolidated Statement of Equity for the six months ended June 30, 2016:
Amounts in thousands	As Previously Reported		Correction		As Corrected
Accumulated other comprehensive income
Accumulated other comprehensive income (loss) balance at January 1, 2016	$	(12,704)	$	21	$	(12,683)
Foreign currency translation adjustment		2,442		(21)		2,421

Retained earnings
Retained earnings balance at January 1, 2016		57,558		(387)		57,171
Net earnings		4,142		387		4,529

Total Century Casinos shareholders' equity
Total Century Casinos shareholders' equity balance at January 1, 2016		122,416		(366)		122,050
Net earnings		4,142		387		4,529
Foreign currency translation adjustment		2,442		(21)		2,421

Non-controlling interest
Non-controlling interest balance at January 1, 2016		4,859		(122)		4,737
Net earnings		2,407		129		2,536
Foreign currency translation adjustment		5		(7)		(2)

Total equity
Total equity balance at January 1, 2016		127,275		(488)		126,787
Net earnings		6,549		516		7,065
Foreign currency translation adjustment		2,447		(28)		2,419


Condensed Consolidated Statement of Cash Flows for the six months ended June 30, 2016:
Amounts in thousands	As Previously Reported		Correction		As Corrected
Cash Flows from Operating Activities:
Net earnings	$	6,549	$	516	$	7,065
Changes in Operating Assets and Liabilities:
Receivables, net		278		(659)		(381)
Taxes payable		(1,209)		171		(1,038)
Net cash provided by operating activities		8,879		28		8,907
Effect of Exchange Rate Changes on Cash		444		(28)		416


Note 12: Segment and Geographic Information for the six months ended June 30, 2016:
Amounts in thousands	As Previously Reported		Correction		As Corrected
Canada
Net operating revenue	$	25,462	$	697	$	26,159
Net earnings attributable to Century Casinos, Inc. shareholders		3,604		387		3,991
Income taxes		1,118		181		1,299
Non-controlling interest		1,735		129		1,864
Adjusted EBITDA		7,938		697		8,635