Star Citizen's favourite boogieman, Derek Smart, wrote about it here:
dereksmart.com
This is a developing story. In the meantime, below are some third-party comments and analysis about the filing from the Goon numbers guys.
Consolidated
This year they filed their consolidated accounts. This means that rather than being just that company, the set of accounts is consolidated to include all the subsidiaries. Any transactions between subsidiaries/parent are cancelled out.
Intellectual Property
The accounts preparation improves year on year as errors get picked up. I’ve pointed out the IP issue before and it’s now apparent what happened here.
On the 1st of July 2015 CIG UK paid £1,359,185 for Intellectual Property. This isn’t entirely clear but the suggestion would be that this was for the worldwide rights to Squadron 42. The sale of intangibles for £654,612 was the US rights of Squadron 42 being sold to Cloud Imperium Games Inc. Because of apparent errors in earlier sets of accounts we can’t be sure where that £1.36m actually went to, it could quite easily be to Chris Roberts himself, or a personal services company that is essentially himself.
Fixed Assets
These are actually broken down for the first time since they filed consolidated accounts. In the UK they’ve spent a little over £1m on computer equipment to December 2016. £400k on Fixtures and fittings. £300k improving the leased premises.
Goodwill
This is an accountancy term that represents the extra cash paid for an asset. If a company has a value of £34,851 and you pay £440,000 then in your company’s set of accounts this is recorded as an investment of £440,000. In your consolidated group accounts however, you include the activities of the subsidiary. Because of this, you do not include that investment of £440,000. You reverse it out through a set of journals which includes the value of the assets at £34,851 and the goodwill figure of £405,149. The goodwill is then amortised (written off) over, in this example, a five year period.
As you have no doubt guessed, these are the actual figures for Cloud Imperium Games Ltd’s purchase of Foundry 42 Ltd from Erin Roberts et al.