Exhibit 99 COGNOS INCORPORATED FINANCIAL INFORMATION IN ACCORDANCE WITH CANADIAN GAAP FOR THE FISCAL YEAR ENDED FEBRUARY 28, 2002 The consolidated financial information as set out in the Corporation's 2002 Annual Report is in United States (U.S.) dollars and in accordance with U.S. generally accepted accounting principles (GAAP). In keeping with the requirements of Canadian legislation, the Corporation is also providing its shareholders with consolidated financial information in accordance with Canadian GAAP (in United States dollars). The generally accepted accounting principles in Canada differ in some respects from those applicable in the U.S. The most significant differences in fiscal 2002 are discussed in exhibit 99.1 Management Discussion of Results of Operations and Financial Condition- Canadian Supplement. 121 COGNOS INCORPORATED CANADIAN GAAP FINANCIAL INFORMATION Table of Contents The information appearing in this document consists of the following information for the fiscal year ended February 28, 2002: PAGE ------- Management's Discussion and Analysis of Financial Condition and Results of Operations -- Canadian Supplement....................... 123-124 Report of Management.................................................... 125 Auditors' Report........................................................ 126 Consolidated Financial Statements and Notes............................. 127-149 Five-Year Summary....................................................... 150 122