BASIS OF PRESENTATION Basis of Presentation (Tables)

9 Months Ended

Sep. 30, 2014

Schedule of Change in Accounting Estimate

As a result, the prospective change in estimate had following impacts on results for three and nine months ended September 30, 2014:



	For the Three Months Ended September 30, 2014			For the Nine Months Ended September 30, 2014
(Decrease) / increase in content costs	$	(1,540	)	$	4,270
(Decrease) / increase in loss from continuing operations	(1,540		)	4,270
(Decrease) / increase in net loss attributable to CME Ltd.	(1,540		)	4,270

PER SHARE DATA:
(Decrease) / increase in loss from continuing operations - basic and diluted	$	(0.01	)	$	0.03
(Decrease) / increase in net loss attributable to CME Ltd. - basic and diluted	(0.01		)	0.03

- Definition

Tabular disclosure of the change in an accounting estimate, including a change that occurs in an interim period. If a change in accounting estimate affects several future periods (for example, a change in the service life of a depreciable asset) disclose the effect on income from continuing operations, net income (or other appropriate captions of changes in the applicable net assets or performance indicator), and any related per-share amounts of the current period. Disclosure of the effects of a change in an accounting estimate that occurs in the ordinary course of business (such as uncollectible accounts or inventory obsolescence) is not required, unless the effect is material.

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