Exhibit 99.2


COGNOS INCORPORATED





SUPPLEMENTARY DISCLOSURE RELATING TO SFAS NO. 142


(in United States dollars, unless otherwise indicated, and in accordance with US GAAP)





Effective March 1, 2002 the Corporation adopted SFAS Nos. 141 and 142. For further disclosure regarding the adoption of this standard please see Notes 2 and 4 of the Condensed Notes to the Consolidated
Financial Statements included in Item 1 of this Form 10-Q.





If the non-amortization provisions of SFAS Nos. 141
and 142 had been in effect beginning March 1, 1999 results would have been as follows (000s):





Years ended the last day of February2002

2001

2000Reported net income

$
19,408

$
64,260

$
58,815Goodwill amortization


4,398


2,445


912Adjusted net income

$
23,806

$
66,705

$
59,727Basic net income per share:Reported net income


$0.22


$0.74


$0.68Goodwill amortization


0.05


0.02


0.01Adjusted net income


$0.27


$0.76


$0.69Diluted net income per share:Reported net income


$0.21


$0.70


$0.67Goodwill amortization


0.05


0.03


0.01Adjusted net income


$0.26


$0.73


$0.68Weighted Average number of shares:Basic


87,807


87,324


85,972Diluted


90,461


91,973


88,100




38




---

Exhibit 99.2


COGNOS INCORPORATED





SUPPLEMENTARY DISCLOSURE RELATING TO SFAS NO. 142


(in United States dollars, unless otherwise indicated, and in accordance with US GAAP)





If the non-amortization provisions of SFAS Nos. 141 and 142 had been in effect beginning March 1, 2000 the unaudited quarterly results would have been as follows (000s):





Fiscal 2001

Fiscal 2002First Quarter

Second Quarter

Third Quarter

Fourth Quarter

First Quarter


Second Quarter

Third Quarter

Fourth Quarter($000s, except per share amounts, U.S. GAAP)Reported net income

$
11,984

$
16,511

$
13,627

$
22,138

$
(11,102
)

$
7,104

$
13,286

$
10,120Goodwill amortization


271


314


772


1,089


1,089



1,089


1,089


1,131Adjusted net income


12,255


16,825


14,399


23,227

$
(10,013
)

$
8,193

$
14,375

$
11,251Basic net income per share:Reported net income


$0.14


$0.19


$0.15


$0.25


$(0.13
)


$0.08


$0.15


$0.12Goodwill amortization


0.00


0.00


0.01


0.01


0.02



0.01


0.01


0.01Adjusted net income


$0.14


$0.19


$0.16


$0.26


$(0.11
)


$0.09


$0.16


$0.13Diluted net income per share:Reported net income


$0.13


$0.18


$0.15


$0.24


$(0.13
)


$0.08


$0.15


$0.11Goodwill amortization


0.00


0.00


0.01


0.01


0.02



0.01


0.01


0.01Adjusted net income


$0.13


$0.18


$0.16


$0.25


$(0.11
)


$0.09


$0.16


$0.12Weighted Average number of shares:Basic


86,504


87,217


87,738


87,897


88,023



88,004


87,488


87,671Diluted


91,527


92,345


92,646


91,388


88,023



89,941


89,456


91,897




39




---

Exhibit 99.2


COGNOS INCORPORATED





SUPPLEMENTARY DISCLOSURE RELATING TO SECTION 3062


(in United States dollars, unless otherwise indicated, and in accordance with US GAAP)





Effective March 1, 2002 the Corporation adopted Sections 1581 and 3062. For further disclosure regarding the adoption of this standard please see Notes 2 and 4 of the Condensed Notes to the
Consolidated Financial Statements included in Exhibit 99 of this Form 10-Q.





If the non-amortization provisions of
Sections 1581 and 3062 had been in effect beginning March 1, 1999 results would have been as follows (000s):





Years ended the last day of February2002

2001

2000Reported net income

$
14,599

$
62,736

$
54,542Goodwill amortization


4,398


2,445


912Adjusted net income

$
18,997

$
65,182

$
55,454Basic net income per share:Reported net income


$0.17


$0.72


$0.63Goodwill amortization


0.05


0.03


0.02Adjusted net income


$0.22


$0.75


$0.65Diluted net income per share:Reported net income


$0.16


$0.68


$0.62Goodwill amortization


0.05


0.03


0.01Adjusted net income


$0.21


$0.71


$0.63Weighted Average number of shares:Basic


87,807


87,324


85,972Diluted


90,461


91,973


88,100




40