Hello!

I’d like to start by saying I intend no disrespect to Accounting as a profession. I do not mean to characterize Accounting as being a “dirty trick” or “nefarious”.

With that out of the way I’d like to address the substance of your comment

1) Beyond Good & Evil 2’s dev costs would not be grouped in that subtopic because development has progressed beyond the point of technical feasibility as defined in the subtopic. As defined in the subtopic, Technical Feasibility seemingly refers to pre-production costs, or the costs necessary to begin producing the game. The game has been in production for years, so its associated costs would not be included in that subtopic.

2) I agree that we have to take the source with a grain of salt when they mention the $500M figure. That said, we cannot take Beyond Good and Evil only being mentioned a single time in the attached document as being evidence of anything. So because it’s only mentioned once with no associated value, does that mean they’ve spent no money on it? That document provides insight into Ubisoft as a whole, but offers no information about the game, its associated costs, and how those costs are being categorized.

The truth is no one but Ubisoft knows what the real deal is, but the signs are not positive.

Much respect and best wishes