Exhibit 99.1
REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM ON
FINANCIAL STATEMENT SCHEDULE
FINANCIAL STATEMENT SCHEDULE
To the Shareholders of Corel Corporation:
In our opinion, the financial statement schedule included in Financial Statement Schedule 2 represents fairly, in all material respects, the information set forth therein when read in conjunction with the related consolidated financial statements.
/s/ PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP
Ottawa, Canada
February 23, 2007
Ottawa, Canada
February 23, 2007
Corel Corporation
Schedule II — Valuation and Qualifying Accounts
(in thousands of USD)
Schedule II — Valuation and Qualifying Accounts
(in thousands of USD)
Balance at Beginning of Period | Additions charged to Expenses or Revenue | Deductions, Returns, and Writeoffs | Balance at End of Period | |||||
Allowance for Doubtful Accounts | ||||||||
Year ended November 20, 2006 | 1,117 | 198 | 312 | 1,003 | ||||
Year ended November 30, 2005 | 1,033 | 528 | 444 | 1,117 | ||||
Year ended November 30, 2004 | 1,584 | (89) | 462 | 1,033 | ||||
Promotional rebates | ||||||||
Year ended November 30, 2006 | 1,048 | 11,124 | 9,370 | 2,803 | ||||
Year ended November 30, 2005 | 1,614 | 5,282 | 5,848 | 1,048 | ||||
Year ended November 30, 2004 | 1,447 | 3,140 | 2,973 | 1,614 | ||||
Allowance for Sales Returns | ||||||||
Year ended November 30, 2006 | 6,900 | 11,919 | 10,795 | 8,024 | ||||
Year ended November 30, 2005 | 10,492 | 8,316 | 11,908 | 6,900 | ||||
Year ended November 30, 2004 | 10,290 | 8,637 | 8,435 | 10,492 |