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(1) Excluding stock-based compensation, deferred revenue and other items, earnings were 20 cents, down from 42 cents.
(2) Deferred Revenue A liability account used for deposits and other cash receipts prior to the completion of the sale.
(3) Second-quarter sales included $1.71 billion in deferred revenue from previous quarters.
(4) Sina forecast third-quarter revenue, excluding the recognition of $4.7 million in deferred revenue, to reach $123 million-$126 million, up 19%-22% from an adjusted $103.6 million a year earlier.
(5) We determined such adjustment of the ending balance of deferred revenue was necessary in accordance with ASC 250.
(6) The restatement results in a relatively minor $7.5 million addition to revenue for the first quarter of this year, and a reduction in deferred revenue by the corresponding $7.5 million.
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