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Summary Of Significant Accounting Policies (Policy) | 12 Months Ended
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Dec. 31, 2018
Summary Of Significant Accounting Policies [Abstract] |
Basis Of Consolidation | Basis of Consolidation ﻿ Our consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”). These consolidated financial statements include the accounts of our wholly-owned subsidiaries, which are RDGE, CRG, and CDL. We have also consolidated the following entities that are not wholly-owned for which we have control:
| · |  | Australia Country Cinemas Pty, Limited, a company in which we own a 75% interest and whose only assets are our leasehold cinemas in Townsville and Dubbo, Australia;
| · |  | Sutton Hill Properties, LLC (“SHP”), a company based in New York in which we own a 75% interest and whose only asset is the fee interest in the Cinemas 1,2,3; and,
| · |  | Shadow View Land and Farming, LLC in which we own a 50% controlling membership interest and whose only asset is a 202-acre land parcel in Coachella, California.
﻿ Our investment interests in certain joint venture arrangements, for which we own between 20% to 50% and for which we have no control over the operations, are accounted for as unconsolidated joint ventures, and hence, recorded in the consolidated financial statements under the equity method. These investment interests include our:
| · |  | 33.3% undivided interest in the unincorporated joint venture that owns the Mt. Gravatt cinema in a suburb of Brisbane, Australia;
| · |  | 50% undivided interest in the unincorporated joint venture that owns Rialto Cinemas.
﻿ We consider that we have control over our partially-owned subsidiaries and joint venture interests (collectively “investee”) when these conditions exist: ﻿
| (i) |  | we own a majority of the voting rights or interests of the investee (typically above 50%), or
| (ii) |  | in the case when we own less than the majority voting rights or interests, we have the power over the investee when the voting rights or interests are sufficient to give it the practical ability to direct the relevant activities of the investee unilaterally.
﻿ The Company considers all relevant facts and circumstances in assessing whether or not our voting rights in the investee are sufficient to give it power, including: ﻿
| (i) |  | the size of our voting rights and interests relative to the size and dispersion of holdings of other vote holders;
| (ii) |  | potential voting rights and interests held by us;
| (iii) |  | rights and interests arising from other contractual arrangements; and,
| (iv) |  | any additional other relevant facts.
﻿ All significant intercompany balances and transactions have been eliminated in the consolidation. ﻿
Use Of Estimates | Use of Estimates ﻿ The preparation of consolidated financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and footnotes thereto. Hence, actual results may differ from those estimates. Significant estimates and assumptions include, but are not limited to: ﻿
| (i) |  | projections we make regarding the recoverability and impairment of our assets (including goodwill and intangibles);
| (ii) |  | valuations of our derivative instruments;
| (iii) |  | allocation of insurance proceeds to various recoverable components;
| (iv) |  | recoverability of our deferred tax; and,
| (v) |  | estimation of gift card and gift certificate breakage where we have concluded that the likelihood of redemption is remote.
Revenue Recognition | Revenue Recognition ﻿
| (i) |  | Cinema Exhibition Segment (all net of related taxes):
| · |  | Sales of Cinema ticket (excluding bulk and advanced ticket sales) and food and beverage (“F&B”) sales – recognized when sold and collected, either in cash or credit card at our theatre locations and through our online selling channels;
| · |  | Sales of Bulk and Advanced Cinema Ticket Sales – deferred and recognized as revenue when the promised performance or movie that the ticket has been purchased for is shown;
| · |  | Gift Cards and Gift Certificate Sales – deferred and recognized as revenue when redeemed, except for the breakage portion, as described below;
| · |  | Breakage Income – recognized for unredeemed cards and certificates using the proportional method, whereby breakage revenue is recognized in proportion to the pattern of rights exercised by the customer when the Company expects that it is probable that a significant revenue reversal would not occur for any estimated breakage amounts. This is based on a breakage ‘experience rate’ which is determined by historical redemption data;
| · |  | Loyalty Income - a component of revenue from members of our loyalty programs relating to the earning of loyalty rewards is deferred until such a time as members redeem rewards, or until we believe the likelihood of redemption by the member is remote. Deferral is based on the progress made toward the next reward, the fair value of that reward, and the likelihood of redemption, determined by historical redemption data, a nd;
| · |  | Advertising Revenues – recognized based on contractual arrangements or relevant admissions information, as appropriate, when the related performance obligation is satisfied.
﻿
| (ii) |  | Real Estate Segment:
| · |  | Property Rentals –we contractually retain substantially all of the risks and benefits of ownership of our real estate properties and therefore, we account for our tenant leases as operating leases. Accordingly, rental revenue is recognized on a straight-line basis over the lease term; and,
| · |  | Live Theatre License Fees – w e have real property interest in and license theatre space to third parties for the presentation of theatrical productions. Revenue is recognized in accordance with the license agreement, and is typically recorded on a weekly basis after the performance of a show has occurred.
﻿
Cash And Cash Equivalents | ﻿ Cash and Cash Equivalents ﻿ We consider all highly liquid investments with original maturities of three months or less at the time of purchase as cash equivalents for which cost approximates fair value. ﻿
Receivables | Receivables ﻿ Our receivables balance is composed primarily of credit card receivables, representing the purchase price of tickets, food & beverage items, or coupon books sold at our various businesses. Sales charged on customer credit cards are collected when the credit card transactions are processed. The remaining receivables balance is primarily made up of the sales tax refund receivable from our Australian taxing authorities and the management fee receivable from the managed cinemas and property damage insurance recovery proceeds. We have no history of significant bad debt losses and we have established an allowance for accounts that we deem uncollectible. ﻿
Inventory | Inventory ﻿ Inventory is composed of food and beverage items in our theater operations and is stated at the lower of cost (first-in, first-out method) or net realizable value. ﻿
Restricted Cash | Restricted Cash ﻿ Restricted cash includes those cash accounts for which the use of funds is restricted by any contract or bank covenant. At December 31, 2018 and 2017, our restricted cash balance, included as part of prepaid and other current assets, was $1.3 million and $17,000, respectively.
Derivative Financial Instruments | Derivative Financial Instruments ﻿ From time-to-time, we purchase interest rate derivative instruments to hedge the interest rate risk that results from the variability of our floating-rate borrowings. Our use of derivative transactions is intended to reduce long-term fluctuations in cash flows caused by market movements. Derivative instruments are recorded on the balance sheet at fair value with changes in fair value through interest expense in the Consolidated Statement of Operations or, in the case of accounting hedges, in Other Comprehensive Income and then reclassified into interest expense in the same period(s) during which the hedged transactions affect earnings. The cash flows from interest rate derivatives are classified as cashflows provided by operating activities in the Consolidated Cashflow Statement, as are the hedged transactions. As of December 31, 2018 and 2017 we have unfavorable derivative positions designated as accounting hedges of $186,000 and $nil, respectively. ﻿
Operating Properties, Net | Operating Properties, net ﻿ Our Operating Properties consist of land, buildings and improvements, leasehold improvements, fixtures and equipment, which we use to derive operating income associated with our two business segments, cinema exhibition and real estate. Buildings and improvements, leasehold improvements, fixtures and equipment are initially recorded at the lower of cost or fair market value and depreciated over the useful lives of the related assets. Land is not depreciated. Expenditures relating to renovations, betterments or improvements to existing assets are capitalized if it improves or extends the lives of the respective assets and/or provides long-term future net cash inflows, including the potential for cost savings. ﻿ Depreciation and amortization are provided using the straight-line method over the estimated useful lives of the assets. The estimated useful lives are generally as follows: ﻿
﻿ |
﻿Building and improvements | 15 – 60 years
Leasehold improvements | Shorter of the lease term or useful life of the improvement
Theater equipment | 7 years
Furniture and fixtures | 3 – 10 years
﻿
Investment And Development Properties, Net | Investment and Development Properties, net ﻿ Investment and Development Properties consist of land, buildings and improvements under development, and their associated capitalized interest and other development costs that we are either holding for development, currently developing, or holding for investment appreciation purposes. These properties are initially recorded at the lower of cost or fair market value. Within this category are building and improvement costs directly associated with the development of potential cinemas (whether for sale or lease), the development of entertainment-themed centers (“ETCs”), or other improvements to real property. As incurred, we expense start-up costs (such as pre-opening cinema advertising and training expense) and other costs not directly related to the acquisition and development of long-term assets. We cease cost capitalization (including interest) on a development property when the property is complete and ready for its intended use, or if activities necessary to get the property ready for its intended use have been substantially curtailed. However, we do not suspend cost capitalization for brief interruptions and interruptions that are externally imposed, such as mandates from governmental authorities. ﻿
Impairment Of Long-Lived Assets | Impairment of Long-Lived Assets ﻿ We review long-lived assets, including goodwill and intangibles, for impairment as part of our annual budgeting process, at the beginning of the fourth quarter, and whenever events or changes in circumstances indicate that the carrying amount of the asset may not be fully recoverable. ﻿ We review internal management reports on a monthly basis as well as monitor current and potential future competition in film markets for indications of potential impairment. ﻿
| (i) |  | Impairment of Long-lived Assets (other than Goodwill and Intangible Assets with indefinite lives) – we evaluate our long-lived assets and finite-lived intangible assets using historical and projected data of cash flows as our primary indicator of potential impairment and we take into consideration the seasonality of our business. If the sum of the estimated, undiscounted future cash flows is less than the carrying amount of the asset, then an impairment is recognized for the amount by which the carrying value of the asset exceeds its estimated fair value based on an appraisal or a discounted cash flow calculation. For certain non-income producing properties or for those assets with no consistent historical or projected cash flows, we obtain appraisals or other evidence to evaluate whether there are impairment indicators for these assets.
﻿ No impairment losses were recorded for long-lived and finite-lived intangible assets for the three years ended December 31, 2018, based on historical information and projected cash flow. We recorded a write-down of the carrying amount of our parking structure adjacent to our Courtenay Central ETC in Wellington, New Zealand due to earthquake damage during the Fourth Quarter of 2016, which was subsequently fully recovered through the final insurance settlement in May 2017. Refer to Note 20 – Insurance Recoveries on Impairment and Related Losses due to Earthquake for further details. ﻿
| (ii) |  | Impairment of Goodwill and Intangible Assets with indefinite lives – goodwill and intangible assets with indefinite useful lives are not amortized, but instead, tested for impairment at least annually on a reporting unit basis. The impairment evaluation is based on the present value of estimated future cash flows of the segment plus the expected terminal value. There are significant assumptions and estimates used in determining the future cash flows and terminal value. The most significant assumptions include our cost of debt and cost of equity assumptions that comprise the weighted average cost of capital for each reporting unit. Accordingly, actual results could vary materially from such estimates.
﻿ No impairment losses were recorded for goodwill and indefinite-lived intangible assets for the three years ended December 31, 2018. ﻿
Variable Interest Entity | Variable Interest Entity ﻿ The Company enters into relationships or investments with other entities that may be a variable interest entity (“VIE”). A VIE is consolidated in the financial statements if the Company has the power to direct activities that most significantly impact the economic performance of the VIE and has the obligation to absorb losses or the right to receive benefits from the VIE that could potentially be significant to the VIE. ﻿ Reading International Trust I is a VIE. It is not consolidated in our financial statements because we are not the primary beneficiary. We carry our investment in the Reading International Trust I, recorded under “Other Assets”, using the equity method of accounting because we have the ability to exercise significant influence (but not control) over operating and financial policies of the entity. We eliminate transactions with an equity method entity to the extent of our ownership in such an entity. Accordingly, our share of net income/(loss) of this equity method entity is included in consolidated net income/(loss). We have no implicit or explicit obligation to further fund our investment in Reading International Trust I.
Property Held For Sale | Property Held for Sale ﻿ When a property is classified as held for sale, we present the respective assets and liabilities related to the property held for sale separately on the balance sheet and cease to record depreciation and amortization expense. Properties held for sale are reported at the lower of their carrying value or their estimated fair value less the estimated costs to sell. As of December 31, 2016, we classified our landholding in Burwood, Australia as land held for sale as a result of a sale transaction on May 12, 2014, this transaction closed during December 2017. Refer to Note 4 – Real Estate Transactions for details. ﻿
Deferred Leasing/Financing Costs | ﻿ ﻿ Deferred Leasing/Financing Costs ﻿ Direct costs incurred in connection with obtaining tenants and or financing are amortized over the respective term of the loan utilizing the effective interest method, or straight-line method if the result is not materially different. In addition, interest on loans with increasing interest rates and scheduled principal pre-payments are also recognized on the effective interest method. Net deferred financing costs are presented as a reduction in the associated d ebt account (see Note 10 – Borrowings) in line with our adoption of ASU 2015-03, which became effective since January 1, 2016.
Film Rental Costs | Film Rental Costs ﻿ Film rental costs are accrued based on the applicable box office receipts and estimates of the final settlement to the film licens ors. ﻿
Advertising Expense | Advertising Expense ﻿ We expense our advertising as incurred. The amount of our advertising expense was $2.4 million, $2.3 million, and $2.3 million 2018, 2017, and 2016, respectively. ﻿
Operating Leases | Operating Leases ﻿ A majority of our cinema operations are conducted in premises under non-cancellable lease arrangements with initial base terms generally ranging between 5 to 15 years, with certain leases containing renewal options to extend the lease term to an additional term of up to 20 years. We evaluated the classification of our leases and concluded all of these arrangements as operating leases. Lease expense is recorded on a straight-line basis over the initial base terms, taking into effect any rate change clauses. Any subsequent increases or decreases in rental payments that result from factors not anticipated during lease inception or factors that are based on meeting future targets, other than indexation factors, represent contingent rentals and are fully accruable at the period the trigger event occurs. ﻿
Shared-Based Compensation | ﻿ Share-based Compensation ﻿ The determination of the compensation cost for our share-based awards (primarily in the form of stock options or restricted stock units) is made at the grant date based on the estimated fair value of the award, and such cost is recognized over the grantee’s requisite service period (which typically equates to our vesting term). Previously recognized compensation cost shall be reversed for any forfeited award to the extent unvested at the time of forfeiture. Refer to Note 14 – Share-based Compensation and Repurchase Plans for further details.
Treasury Shares | Treasury Shares ﻿ In recent years, we repurchased our own Class A common shares as part of a publicly announced stock repurchase plan with no current intent for retiring those reacquired shares. We account for these repurchases using the cost method and present these as a separate line within the Stockholders’ Equity section in our consolidated balance sheets. Refer to Note 14 – Share-based Compensation and Repurchase Plans for further details of our stock buyback plan.
Insurance Recoveries And Other Contingency Matters | Insurance Recoveries and Other Contingency Matters ﻿
| (i) |  | Loss contingencies – we record any loss contingencies if there is a “probable” likelihood that the liability had been incurred, and the amount of the loss can be reasonably estimated.
﻿
| (ii) |  | Gain contingencies:
| · |  | Insurance recoveries – in the event we incur a loss attributable to an impairment of an asset or incurrence of a liability that is recoverable, in whole or in part, through an insurance claim, we record an insurance recoverable (not to exceed the amount of the total losses incurred) only when the collectability of such claim is probable. To evaluate the probable collectability of an insurance claim, we consider communications with third parties (such as with our insurance company), in addition to advice from legal counsel.
| · |  | Others – other gain contingencies typically result from legal settlements and we record those settlements in income when cash or other forms of payments are received.
﻿ Legal costs relating to our litigation matters, whether we are the plaintiff or the defendant, are recorded when incurred. For the years ended December 31, 2018, 2017, and 2016, we recorded gains/(losses) relating to litigation settlement of $nil, $1.8 million, and $415,000, respectively. ﻿
Translation Policy | Translation Policy ﻿ The financial statements and transactions of our Australian and New Zealand cinema and real estate operations are recorded in their functional currencies, namely Australian and New Zealand dollars, respectively, and are then translated into U.S. dollars. Assets and liabilities of these operations are denominated in their functional currencies and are then translated at exchange rates in effect at the balance sheet date. Revenue and expenses are translated at the average exchange rate for the reporting period. Translation adjustments are reported in “Accumulated Other Comprehensive Income,” a component of Stockholders’ Equity. ﻿ The carrying values of our Australian and New Zealand assets fluctuate due to changes in the exchange rate between the U.S. dollar and the Australian and New Zealand dollars. Presented in the table below are the currency exchange rates for Australia and New Zealand as of and for the three years ended December 31, 2018: ﻿
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﻿ |  |  |  |  |  |
﻿ |  | As of and for the year ended December 31, 2018 |  | As of and for the year ended December 31, 2017 |  | As of and for the year ended December 31, 2016
﻿Spot Rate |  |  |  |  |  |
﻿Australian Dollar |  | 0.7046 |  | 0.7815 |  | 0.7230
﻿New Zealand Dollar |  | 0.6711 |  | 0.7100 |  | 0.6958
﻿Average Rate |  |  |  |  |  |
﻿Australian Dollar |  | 0.7479 |  | 0.7670 |  | 0.7440
﻿New Zealand Dollar |  | 0.6930 |  | 0.7111 |  | 0.6973
﻿
Income Taxes | Income Taxes ﻿ We account for income taxes under an asset and liability approach. Under the asset and liability method, deferred tax assets and liabilities are recognized for the expected future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and the respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled, and are classified as noncurrent on the balance sheets in accordance with current US GAAP. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. Income tax expense (benefit) is the tax payable (refundable) for the period and the change during the period in deferred tax assets and liabilities. The effect of a change in tax rates or law on deferred tax assets and liabilities is recognized in income in the period that includes the enactment date. ﻿ We recognize deferred tax assets to the extent that we believe that these assets are more likely than not to be realized. In evaluating our ability to recover our deferred tax assets within the jurisdiction from which they arise, we consider all available positive and negative evidence, including scheduled reversals of deferred tax liabilities, projected future taxable income, tax planning strategies and recent financial operations. ﻿ A tax benefit from an uncertain tax position may be recognized when it is more likely than not that the position will be sustained upon examination, including resolutions of any related appeals or litigation processes, based on the technical merits. ﻿ We recognize tax liabilities for uncertain tax positions and adjust these liabilities when our judgment changes as a result of the evaluation of new information not previously available. We record interest and penalties related to income tax matters as part of income tax expense and in income tax related balance sheet accounts. Due to the complexity of some of these uncertainties, the ultimate resolution may result in a payment that is materially different from our current estimate of the tax liabilities. These differences will be reflected as increases or decreases to income tax expense in the period in which it is determined a change in recognition or measurement is appropriate. ﻿ The Tax Act creates a new requirement for U.S. corporations to include in U.S. taxable income certain earnings of their foreign subsidiaries, effective beginning tax year 2018. The Global Intangible Low Taxed Income (“GILTI”) framework introduces a new tax on foreign earnings of U.S. based consolidated groups. We record taxes related to GILTI as a current-period expense when incurred. ﻿
Earnings Per Share | Earnings Per Share ﻿ The Company presents both basic and diluted earnings per share amounts. Basic EPS is calculated by dividing net income attributable to the Company by the weighted average number of common shares outstanding during the year. Diluted EPS is based upon the weighted average number of common and common equivalent shares outstanding during the year, which is calculated using the treasury-stock method for equity-based awards. Common equivalent shares are excluded from the computation of diluted EPS in periods for which they have an anti-dilutive effect. Stock options for which the exercise price exceeds the average market price over the period are anti-dilutive and, accordingly, are excluded from the calculation. ﻿
Business Acquisition Valuation And Purchase Price Allocation | Business Acquisition Valuation and Purchase Price Allocation ﻿ In recent years, our business acquisition efforts have been focused on our real estate segment. For real estate acquisitions meeting the definition of a “business” in accordance with ASC 805, Business Combinations, the assets acquired and the liabilities assumed are recorded at their fair values as of the acquisition date. To accomplish this, we typically obtain third party valuations to allocate the purchase price to the assets acquired and liabilities assumed, including both tangible and intangible components. The determination of the fair values of the acquisition components and its related determination of the estimated lives of depreciable tangible assets and amortizing intangible assets/liabilities require significant judgment and several considerations, described as follows: ﻿
| (i) |  | Tangible assets – we allocate the purchase price to the tangible assets of an acquired property (which typically includes land, building and site/tenant improvements) based on the estimated fair values of those tangible assets assuming the building was vacant. Estimates of fair value for land are based on factors such as comparisons to other properties sold in the same geographic area adjusted for unique characteristics. Estimates of fair values of buildings and site/tenant improvements are based on present values determined based upon the application of hypothetical leases with market rates and terms. Building and site improvements are depreciated over their remaining economic lives, while tenant improvements are depreciated over the remaining non-cancelable terms of the respective leases.
﻿
| (ii) |  | Intangible assets and liabilities – the valuation of the intangible assets and liabilities in a typical real estate acquisition is described below:
| · |  | Above-market and below-market leases – we record above-market and below-market in-place lease values for acquired properties based on the present value (using an interest rate which reflects the risks associated with the leases acquired) of the difference between (i) the contractual amounts to be paid pursuant to the in-place leases and (ii) management’s estimate of fair market lease rates for the corresponding in-place leases, measured over a period equal to the remaining non-cancelable term of the lease. We amortize any capitalized above-market lease values (an intangible asset) and capitalized below-market lease values (an intangible liability) over the remaining non-cancelable terms of the respective leases.
| · |  | Benefit of avoided costs due to existing tenancies – this typically includes (i) in-place leases (the value of avoided lease-up costs) and (ii) leasing commissions and legal/marketing costs avoided with the leases in place. We measure the fair values of the in-place leases based on the difference between (i) the property valued with existing in-place leases adjusted to market rental rates and (ii) the property valued as if vacant. Factors considered in the fair value determination include an estimate of carrying costs during hypothetical expected lease-up periods considering current market conditions, and costs to execute similar leases. We also consider information obtained about each property as a result of our pre-acquisition due diligence, marketing, and leasing activities in estimating the fair value of the intangible assets acquired. In estimating carrying costs, management includes real estate taxes, insurance and other operating expenses and estimates of lost rentals at market rates during the expected lease-up periods. Management also estimates costs to execute similar leases including leasing commissions, legal, and other related expenses to the extent that such costs are not already incurred in connection with a new lease origination as part of the transaction.
We amortize the value of in-place leases and unamortized leasing origination costs to expense over the remaining term of the respective leases. Should a tenant terminate its lease, the unamortized portion of the in-place lease values and leasing origination costs will be charged to expense. ﻿ These assessments have a direct impact on revenue and net income, particularly on the depreciable base of the allocated assets which will impact the timing of expense allocation. In accordance with our adoption of ASU 2015-16, we record the changes in depreciation and amortization in the period we finalized our purchase price allocation. ﻿
Accounting Changes | Accounting Changes ﻿ Recently Adopted and Issued Accounting Pronouncements ﻿ Adopted: ﻿ On January 1, 2018, we adopted the new accounting standard ASC 606 Revenue from Contracts with Customers using the modified retrospective method. We recognized the cumulative effect of initially applying the new revenue standard as an adjustment to the opening balance of retained earnings. The comparative information has not been restated and continues to be reported under the accounting standards in effect for those periods. We expect the impact of the adoption of the new standard to be immaterial to our net income and cash flows from operations on an ongoing basis. ﻿ Our cinema and food and beverage revenue continues to be recognized upon sale and completion of the provision of the movie or performance, or delivery of food and beverage items. Where necessary, revenue is deferred until these obligations are discharged. Property rentals continue to be recognized on a straight line basis, and live theatre license fees continue to be based on a percentage of weekly ticket sales. Under the new standard, rewards owed to and points accrued by members of our customer loyalty programs are held as deferred revenue. Revenue from unredeemed gift cards and certificates (known as “breakage” in our industry) is recognized in proportion to the pattern of rights exercised by the customer, when the Company expects that it is probable that a significant revenue reversal would not occur for any estimated breakage amounts. ﻿ The cumulative effect of the changes made to our consolidated January 1, 2018 balance sheet for the adoption of ASU 2014-09 Revenue from Contracts with Customers were as follows: ﻿ ﻿
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﻿ |  |  |  |  |  |  |  |  |
﻿(Dollars in thousands) |  | Balance at December 31, 2017 |  | Adjustments due to ASU 2014-09 |  | Balance at January 1, 2018
﻿Assets |  |  |  |  |  |  |  |  |
﻿Deferred income taxes |  | $ | 24,746 |  | $ | (161) |  | $ | 24,585
﻿Liabilities |  |  |  |  |  |  |  |  |
﻿Deferred current revenue |  | $ | 9,850 |  | $ | (355) |  | $ | 9,495
﻿Stockholders' Equity |  |  |  |  |  |  |  |  |
﻿Retained earnings |  | $ | 33,056 |  | $ | 194 |  | $ | 33,250
﻿ ﻿ In accordance with the new revenue standard requirements, the disclosure of the impact of adoption on our consolidated income statement and balance sheet was as follows: ﻿ ﻿
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﻿ |  |  |  |  |  |  |  |  |
﻿ |  | Year Ended December 31, 2018
﻿(Dollars in thousands) |  | As Reported, December 31, 2018 |  | Balances Without Adoption of ASC 606 |  | Effect of change Higher / (Lower)
﻿Revenues |  |  |  |  |  |  |  |  |
﻿Cinema |  | $ | 294,177 |  | $ | 293,970 |  | $ | 207
﻿Income tax expense |  |  | (3,420) |  |  | (3,356) |  |  | 64
﻿Net income |  | $ | 14,498 |  | $ | 14,641 |  | $ | 143
﻿ ﻿
﻿ |  |  |  |  |  |  |  |  |
﻿ |  |  |  |  |  |  |  |  |
﻿(Dollars in thousands) |  | As Reported, December 31, 2018 |  | Balances Without Adoption of ASC 606 |  | Effect of change Higher / (Lower)
﻿Assets |  |  |  |  |  |  |  |  |
﻿Deferred income taxes |  | $ | 26,235 |  | $ | 26,299 |  | $ | (64)
﻿Liabilities |  |  |  |  |  |  |  |  |
﻿Deferred current revenue |  | $ | 9,264 |  | $ | 9,471 |  | $ | (207)
﻿Stockholders' Equity |  |  |  |  |  |  |  |  |
﻿Retained earnings |  | $ | 47,616 |  | $ | 47,473 |  | $ | 143
﻿ Refer to Note 2 – Summary of Significant Accounting Policies for a description of our new revenue recognition policies, and to Note 1- Description of Business and Segment Reporting for a disaggregation of our revenue sources. ﻿ On January 1, 2018, the Company adopted ASU 2016-18, Statement of Cash Flows, Topic 230: Restricted Cash, a consensus of the FASB Emerging Issues Task Force. This standard requires that amounts generally described as restricted cash and cash equivalents should be combined with unrestricted cash and cash equivalents when reconciling the beginning and end of period balances on the statement of cash flows. The adoption of ASU 2016-18 did not have a material effect on our consolidated statement of cash flows. ﻿ On January 1, 2018, the Company adopted ASU 2 016-15, Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments. The standard applies to eight (8) specific cash flow classification issues, reducing the current and potential future diversity in the presentation of certain cash flows. The adoption of ASU 2016-15 did not have a material effect on our consolidated statement of cash flows. ﻿ On January 1, 2018, the Company adopted ASU 2017-07, Compensation—Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost. This standard (i) requires that an employer disaggregate the service cost component from the other components of net benefit cost, and (ii) specifies how to present the service cost component and the other components of net benefit cost in the income statement and (iii) allows only the service cost component of net benefit cost to be eligible for capitalization. The adoption of ASU 2017-07 did not have a material effect on our consolidated financial statements. ﻿ On January 1, 2018, the Company adopted ASU 2017-01, Business Combinations (Topic 805): Clarifying the Definition of a Business. This ASU provides that when substantially all of the fair value of the gross assets acquired (or disposed of) is concentrated in a single identifiable asset or a group of similar identifiable assets, the asset is not a “business”, thus reducing the number of transactions that need further evaluation for business combination. The adoption of ASU 2017-01 did not have a material effect on our current consolidated financial statements, and we do not expect it to be applicable to our consolidated financial statements in the near term unless we enter into a definitive business acquisition transaction. ﻿ On January 1, 2017, the Company adopted ASU 2016-09, Compensation—Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting. This new guidance, which became effective for fiscal years beginning after December 15, 2016, provides for the simplification of several aspects of the accounting for share-based payment transactions, including (i) accounting for tax benefits in excess of compensation cost and tax deficiencies, (ii) accounting for forfeitures, and (iii) classification on the statement of cash flows. The only significant impact of the adoption of this new guidance to us is the immediate recognition of excess tax benefits (or “windfalls”) and tax deficiencies (or “shortfalls”) in the consolidated statement of operations. Previously, (i) tax windfalls were recorded in additional paid-in capital (“APIC”) in the consolidated statement of stockholders’ equity and (ii) tax shortfalls were recorded in APIC to the extent of previous windfalls and then to the consolidated statement of operations. The adoption of ASU 2016-09 did not have a material impact on the consolidated financial statements and related disclosures. ﻿ Further, in March 2016, the FASB issued ASU 2016-07, Investments—Equity Method and Joint Ventures (Topic 323): Simplifying the Transition to the Equity Method of Accounting. This new guidance effectively removes the retroactive application imposed in current guidance when an investment qualifies for use of the equity method as a result of an increase in the level of ownership interest or degree of influence. The amendments require that the equity method investor add the cost of acquiring the additional interest in the investee to the current basis of the investor’s previously held interest and adopt the equity method of accounting as of the date the investment becomes qualified for equity method accounting. The new standard became effective for the Company on January 1, 2017. The adoption of ASU 2016-07 did not have a material impact on the consolidated financial statements and related disclosures. ﻿ In October 2016, the FASB issued ASU 2016-17, Consolidation (Topic 810): Interests Held through Related Parties that are under Common Control. This new guidance alters how a decision maker needs to consider interests in a variable interest entity (“VIE”) held through an entity under common control and amends the previously issued ASU 2015-02. Under the new ASU, if a decision maker is required to evaluate whether it is the primary beneficiary of a VIE, it will need to consider only its proportionate indirect interest in the VIE held through a common control party. The new standard became effective for the Company on January 1, 2017. The adoption of ASU 2016-17 did not have a material impact on the consolidated financial statements and related disclosures. ﻿ Issued: ﻿
| v |  | ASUs Effective 2019 and Beyond
| · |  | New Lease Accounting Model (ASU 2016-02, Leases: Topic 842)
﻿ In February 2016, the FASB issued a new standard related to leases to increase transparency and comparability among organizations by requiring the recognition of right-of-use (“ROU”) assets and lease liabilities on the balance sheet. Most prominent among the changes in the standard is the recognition of ROU assets and lease liabilities by lessees for those leases classified as operating leases under current U.S. GAAP. Under the standard, disclosures are required to meet the objective of enabling users of financial statements to assess the amount, timing, and uncertainty of cash flows arising from leases. We will be required to recognize and measure leases existing at, or entered into after, the beginning of the earliest comparative period presented using a modified retrospective approach, with certain practical expedients available. ﻿ The standard is effective for us beginning January 1, 2019, with early adoption permitted. We have not elected to early adopt this standard, and instead are adopting this standard on its effective date. Our implementation project is substantially complete. In preparation for adoption of the standard, we have implemented internal controls and key system functionality to enable the preparation of financial information. We are electing all available practical expedients, and transitioning using the modified retrospective approach. ﻿ The standard will have a material impact on our consolidated balance sheets, but will not have a material impact on our consolidated income statements. The most significant impact will be the recognition of ROU assets and lease liabilities for operating leases, while our accounting for capital leases remains substantially unchanged. Adoption of the standard will result in the recognition of additional ROU assets and lease liabilities for operating leases of approximately $250.0 million as of January 1, 2019. ﻿
| · |  | Goodwill Impairment Simplification (ASU 2017-04, Intangibles – Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment)
﻿ Issued by FASB in January 2017, this new guidance removes the second step of the two-step impairment test for measuring goodwill and is to be applied on a prospective basis only. The new guidance is effective for the Company on January 1, 2020, including interim periods within the year of adoption. Early adoption is permitted for interim or annual goodwill impairment tests performed on testing dates after January 1, 2017. We do not anticipate the adoption of ASU 2017-04 will have a material impact on our consolidated financial statements. ﻿ Prior period financial statement correction of immaterial errors ﻿ During the third quarter of 2018, we identified immaterial errors related to the accounting for straight line rent receivable from tenants in our real estate operations dating back to 2015. These errors resulted in an understatement of real estate revenue for certain prior periods. ﻿ We assessed the materiality of these errors on our financial statements for prior periods in accordance with the SEC Staff Accounting Bulletin (SAB) No. 99, Materiality, codified in Accounting Standards Codification (ASC) 250, Presentation of Financial Statements, and concluded that they were not material to any prior annual or interim periods. However, the aggregate amount of $440,000 related to the prior period immaterial errors through June 30, 2018, would have been material to the quarterly accounts within our three months to September 30, 2018, Consolidated Statements of Income. Consequently, in accordance with ASC 250 (specifically SAB No. 108, Considering the Effects of Prior Year Misstatements when Quantifying Misstatements in Current Year Financial Statements), we have corrected these errors for all prior periods presented by revising the consolidated financial statements and other financial information included herein. ﻿ The following is a summary of the previously issued financial statement line items for all periods and statements included in this Form 10-K report. ﻿ Consolidated Statements of Income: ﻿ ﻿
﻿ |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
﻿ |  | Year Ended December 31, 2017 |  | Year Ended December 31, 2016
﻿(Dollars in thousands) |  | As Reported |  | Adjustment |  | As Revised |  | As Reported |  | Adjustment |  | As Revised
﻿Real estate revenue |  | $ | 16,270 |  |  | 145 |  |  | 16,415 |  | $ | 13,551 |  |  | 393 |  |  | 13,944
﻿Total revenue |  |  | 279,734 |  |  | 145 |  |  | 279,879 |  |  | 270,473 |  |  | 393 |  |  | 270,866
﻿Operating income |  |  | 20,561 |  |  | 145 |  |  | 20,706 |  |  | 20,311 |  |  | 393 |  |  | 20,704
﻿Income before income taxes |  |  | 34,347 |  |  | 145 |  |  | 34,492 |  |  | 13,437 |  |  | 393 |  |  | 13,830
﻿Income tax expense |  |  | (3,337) |  |  | (43) |  |  | (3,380) |  |  | (4,020) |  |  | (118) |  |  | (4,138)
﻿Net income |  |  | 31,010 |  |  | 102 |  |  | 31,112 |  |  | 9,417 |  |  | 275 |  |  | 9,692
﻿Net income attributable to Reading International, Inc. common shareholders |  |  | 30,999 |  |  | 102 |  |  | 31,101 |  |  | 9,403 |  |  | 275 |  |  | 9,678
﻿ |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
﻿Basic earnings per share |  | $ | 1.35 |  |  | — |  |  | 1.35 |  | $ | 0.40 |  |  | 0.02 |  |  | 0.42
﻿Diluted earnings per share |  |  | 1.33 |  |  | 0.01 |  |  | 1.34 |  |  | 0.40 |  |  | 0.01 |  |  | 0.41
﻿ Consolidated Balance Sheets: ﻿ ﻿
﻿ |  |  |  |  |  |  |  |  |
﻿ |  | Summary of Equity
﻿(Dollars in thousands) |  | As Reported |  | Adjustment |  | As Revised
﻿Equity at January 1, 2016 |  | $ | 138,951 |  |  | — |  |  | 138,951
﻿Net income |  |  | 9,403 |  |  | 275 |  |  | 9,678
﻿Equity at December 31, 2016 |  |  | 146,615 |  |  | 275 |  |  | 146,890
﻿ |  |  |  |  |  |  |  |  |
﻿Equity at January 1, 2017 |  |  | 146,615 |  |  | 275 |  |  | 146,890
﻿Net income |  |  | 30,999 |  |  | 102 |  |  | 31,101
﻿Equity at December 31, 2017 |  |  | 181,241 |  |  | 377 |  |  | 181,618
﻿ ﻿
﻿ |  |  |  |  |  |  |  |  |
﻿ |  | As at December 31, 2017
﻿(Dollars in thousands) |  | As Reported |  | Adjustment |  | As Revised
﻿Deferred tax assets |  | $ | 24,908 |  |  | (162) |  |  | 24,746
﻿Other assets |  |  | 4,543 |  |  | 539 |  |  | 5,082
﻿Total assets |  |  | 423,026 |  |  | 377 |  |  | 423,403
﻿ |  |  |  |  |  |  |  |  |
﻿Retained earnings |  | $ | 32,679 |  |  | 377 |  |  | 33,056
﻿Total stockholders' equity |  |  | 181,241 |  |  | 377 |  |  | 181,618
Consolidated Statements of Cash Flows: ﻿ ﻿
﻿ |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
﻿ |  | Year Ended December 31, 2017 |  | Year Ended December 31, 2016
﻿(Dollars in thousands) |  | As Reported |  | Adjustment |  | As Revised |  | As Reported |  | Adjustment |  | As Revised
﻿Net income |  | $ | 31,010 |  |  | 102 |  |  | 31,112 |  | $ | 9,417 |  |  | 275 |  |  | 9,692
﻿Change in net deferred tax assets |  |  | 4,073 |  |  | 44 |  |  | 4,117 |  |  | (5,060) |  |  | 118 |  |  | (4,942)
﻿Prepaid and other assets |  |  | 496 |  |  | (146) |  |  | 350 |  |  | (599) |  |  | (393) |  |  | (992)
﻿Net cash provided by operating activities |  |  | 23,851 |  |  | — |  |  | 23,851 |  |  | 30,188 |  |  | — |  |  | 30,188
﻿ ﻿ ﻿ ﻿ ﻿ ﻿ ﻿ ﻿ ﻿ ﻿ Change in Accounting Principle during the fourth quarter of fiscal year 2016 ﻿ Prior to 2014, we recognized revenue for our gift cards and gift certificates issued in the U.S., which do not expire and have no dormancy fees, only when they were redeemed. At the end of the fourth quarter of 2016, we determined that we have sufficient historical information to recognize breakage income on them. Based on our review of our own historical redemption patterns using company-wide data accumulated over many years, we considered it preferable to estimate and record a certain percentage of our gift card and gift certificate sales as breakage income as it better reflects of our historical redemption patterns and our earnings process. Effectively, we concluded that a portion of these sales may have a remote likelihood of redemption based on our own historical redemption patterns and thus de-recognized the liability associated with them. The adoption of ASC 606 in 2018, as described in “Recently Adopted and Issued Accounting Pronouncements,” has superseded this change. Out-of-Period Adjustment during the fourth quarter of fiscal year 2017: ﻿ In the fourth quarter of fiscal year 2017, we recorded out-of-period adjustments of $544,000 to increase our occupancy cost expense in our consolidated statements of operations. The adjustments were made to correct our rent expense account under the straight line method of expense recognition. We determined that the adjustments did not have a material impact to our current or prior period consolidated financial statements. ﻿ Out-of-Period Adjustment during the fourth quarter of fiscal year 2016 ﻿ In the fourth quarter of fiscal year 2016, we recorded out-of-period adjustments of $611,000 to decrease our income tax expenses in our consolidated statements of operations. The adjustments, which increased deferred tax asset by $611,000, were made to correct our income tax and related deferred tax asset accounts. We determined that the adjustments did not have a material impact to our current or prior period consolidated financial statements.

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