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UEX Corp.
Annual Report 2010

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FY2010 Annual Report · UEX Corp.
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UEX CORPORATION 

2009 ANNUAL REPORT  

 
 
         
 
 
 
 
 
 
 
 
Message to Shareholders 

Amongst the many uranium exploration companies formed during the last decade, UEX Corporation 
has been one of the most successful at discovery and advancement of new uranium resources, the 
ultimate goal of any mineral exploration company. Our success reflects the early and well selected 
land  positions  the  Company  acquired  in  the  prolific  Athabasca  Basin  of  Saskatchewan,  strong 
relationships with the world’s largest uranium companies, and effective management. Our current 
focus  on  two  advanced  resource  development  projects,  Hidden  Bay  and  Shea  Creek,  puts  UEX 
among  a  small  peer  group  of  companies  capable  of  providing  superior  results  over  the  coming 
years. During 2009, we funded approximately $14.5 million of exploration and development on our 
Athabasca  basin  uranium  projects,  one  of  the  largest  uranium  directed  budgets  in  Canada. 
Approved  expenditures  for  2010  total  $9.0  million.  UEX  continues  to  be  well  financed,  with  a 
current cash position of approximately $14.0 million. 

The  first  of  the  two  advanced  resource  development  projects  is  our  100%-owned  Hidden  Bay 
Project  in  the  eastern  Athabasca  Basin,  where  we  continue  to  advance  a  group  of  three  deposits 
towards  production  decisions.  In  2009,  we  reported  a  combined  National  Instrument  43-101 
compliant  resource  estimate,  at  a  0.05%  U3O8  cut-off  grade,  for  the  Horseshoe,  Raven  and  West 
Bear Deposits of: 

•  36.62 million pounds of U3O8 with an average grade of 0.16% U3O8 in the Indicated Mineral 

Resource category; and  

•  2.72  million  pounds  of  U3O8  with  an  average  grade  of  0.11%  U3O8  in  the  Inferred  Mineral 

Resource category. 

In February 2010, we completed a preliminary feasibility study on the West Bear Deposit upgrading 
the resource to a Probable Mineral Reserve estimate of 1,492,261 pounds of U3O8 grading 0.94% 
U3O8 at a cut-off of 0.18% U3O8. We have also initiated a scoping level study for the Horseshoe and 
Raven Deposits. 

The  second  resource  development  project  is  our  49%-owned  Shea  Creek  Project  in  the  western 
Athabasca Basin, which includes the Kianna, Anne and Colette Deposits and the highly prospective 
58B Area (“58B”), located between the Kianna and Colette Deposits. AREVA Resources Canada Inc. 
is the operator and 51% joint venture partner. 

In  2009,  we  completed  a  diamond  drilling  program  at  Shea  Creek  consisting  of  three  pilot  holes 
and 48 directional holes. The most significant intersections were: 

•  141.4 metres of 1.02% eU3O8 found in the basement at Kianna; and 
•  8.7 metres of 7.24% eU3O8 found at the unconformity at Anne. 

UEX  has  initiated  an  independent  resource  calculation  for  the  three  deposits  on  the  Shea  Creek 
Project which we expect to report by the end of the second quarter of 2010. While mineralization at 
these deposits is still open in most directions, we anticipate that resources at the Kianna, Anne and 
Colette Deposits, based on drilling up to the end of 2009, will very likely establish Shea Creek as 
one of the most significant projects in the Athabasca Basin and Canada. 

Recent drilling results in the 58B Area, announced on March 17, 2010, suggest the potential for a 
new  deposit  which  may  lie  in  the  sparsely  drilled  area  between  Kianna  and  Colette,  further 
demonstrating  the  high  exploration  potential  of  the  project.  We  are  currently  utilizing  four 
directional drill rigs at Shea Creek, two at Kianna and two at 58B. 

“signed” 

Graham C. Thody, President & CEO 

March 29, 2010 

 
 
 
 
 
 
 
 
 
 
 
 
 
UEX Corporation 
Management Discussion & Analysis 
Year Ended December 31, 2009 
(Expressed in Canadian Dollars, unless indicated otherwise.) 

Introduction 

This  Management  Discussion  and  Analysis  (“MD&A”)  of  UEX  Corporation  (“UEX”  or  the 
“Company”)  provides  a  detailed  analysis  of  the  Company’s  business  and  compares  its  financial 
results with those of the previous year. This MD&A is dated March 29, 2010 and should be read in 
conjunction with the Company’s audited financial statements and related notes for the year ended 
December 31, 2009. The financial statements are prepared in accordance with Canadian generally 
accepted accounting principles (“Canadian GAAP”). 

Other  continuous  disclosure  documents,  including  the  Company’s  press  releases,  interim  and 
annual financial statements and Annual Information Form are available through its filings with the 
applicable securities regulatory authorities in Canada at www.sedar.com. 

Overview 

Strategy 

The  goals  of  UEX  are  to  remain  one  of  the  leading  uranium  explorers  in  the  Athabasca  Basin  of 
northern Saskatchewan and to advance its portfolio of uranium deposits and discoveries through 
the development stage to the production stage. Since being listed on the Toronto Stock Exchange 
in July of 2002, UEX has aggressively pursued exploration on a diversified portfolio of prospective 
uranium projects in three areas within the Athabasca Basin. UEX’s exploration success on two of 
these three areas has resulted in UEX focusing its main efforts on its two advanced projects, the 
100%-owned Horseshoe, Raven and West Bear Deposits in the eastern Athabasca Basin, and the 
Kianna,  Anne  and  Colette  Deposits  within  the  49%-owned  Shea  Creek  Project  in  the  western 
Athabasca Basin. 

About UEX  

UEX  is  a  Canadian  uranium  exploration  and  development  company  actively  involved  in  19 
uranium projects in the Athabasca Basin, including seven that are 100% owned and operated by 
UEX,  one  joint  venture  with  AREVA  Resources  Canada  Inc.  (“AREVA”)  that  is  operated  by  UEX, 
ten  joint-ventured  with  AREVA  and  one  under  option  from  JCU  (Canada)  Exploration  Company, 
Limited  (“JCU”),  which  are  operated  by  AREVA.  AREVA  is  part  of  the  AREVA  Group,  the  world’s 
largest nuclear energy company. The 19 projects, totaling 338,972 hectares (837,618 acres), are 
located  on  the  eastern,  western  and  northern  perimeters  of  the  Athabasca  Basin,  the  world’s 
richest  uranium  district,  which  accounts  for  approximately  22%  of  global  primary  uranium 
production. 

UEX’s 100%-owned projects are the Hidden Bay Project, the Riou Lake Project, and the Northern 
Athabasca  Projects.  The  Hidden  Bay  Project  includes  the  Horseshoe,  Raven  and  West  Bear 
Deposits. UEX operates the Black Lake Project, a joint venture with AREVA under which UEX holds 
an 89.96% interest and AREVA holds a 10.04% interest. The Black Lake Project was the site of a 
uranium discovery made by UEX during a drilling program in September 2004.  

The Western Athabasca Projects, which include the Anne, Colette and Kianna Deposits located on 
the  Shea  Creek  Project,  are  ten  joint  ventures  with  UEX  holding  a  49%  interest  and  AREVA 
holding  a  51%  interest.  AREVA  is  the  operator  of  the  Western  Athabasca  Projects.  UEX  and 
AREVA  are  currently  in  the  process  of  negotiating  joint  venture  agreements  for  the  various 
projects. 

UEX  holds  an  option  with  JCU  to  acquire  a  25%  interest  in  the  Beatty  River  Project  (“Beatty 
River”), located in the western Athabasca Basin in northern Saskatchewan, by funding $865,000 
in exploration expenditures by December 31, 2011. Beatty River is located 40 kilometres south of 

 
 
 
 
 
 
 
 
 
 
 
the  Shea  Creek  uranium  deposits.  At  present,  AREVA  owns  a  50.7%  interest  and  JCU  owns  a 
49.3% interest in Beatty River. At December 31, 2009, UEX’s expenditures under the option were 
$604,797. 

Growth Strategy 

The main growth strategies of UEX are: 

•  To  continue  the  exploration  and  development  work  required  to  delineate  and  develop 

economic resources at the Shea Creek Project; 

•  To advance the development process at the Horseshoe, Raven and West Bear Deposits; 
•  To maintain, explore and advance to discovery its other uranium projects; and 
•  To pursue a diversified portfolio of projects from early exploration through to development 

and production. 

Uranium Industry Trends  

A  number  of  trends  in  the  nuclear  industry  have  the  potential  to  affect  UEX’s  business 
environment. 

During  2009,  the  uranium  spot  price  peaked  at  US$54.00  per  pound  U3O8  during  the  month  of 
June. Since that time, the spot price declined to a low of US$42.00 per pound during September, 
and by March 22, 2010 the spot price was at US$42.25 per pound U3O8. The long-term uranium 
price  was  US$60.00  per  pound  U3O8,  as  of  February  22,  2010.  (Spot  and  long-term  uranium 
prices stated are as reported by The Ux Consulting Company, LLC at www.uxc.com). 

In  recent  years,  the  nuclear  industry  has  seen  increased  capacity  at  existing  nuclear  plants, 
extensions  of  plant  licenses,  and  new  plant  planning  and  construction.  Electricity  demands  are 
rising rapidly worldwide. Public opinion in many countries has moved in favour of nuclear power, 
and  recent  historical  high  natural  gas  and  oil  prices  have  made  nuclear  energy  the  lowest  cost 
option  in  some  countries.  In  the  U.S.,  other  than  hydro,  nuclear  energy  is  the  least  expensive 
source of electricity, and several U.S. utilities have recently taken steps toward the planning and 
construction of new nuclear power plants. Global warming and clean energy concerns also support 
increased interest in nuclear power. 

Uranium Supply and Demand 

Uranium  supply  sources  include  primary  mine  production  and  secondary  sources.  Principal 
primary producers of uranium include Cameco Corporation (“Cameco”) and AREVA, both of which 
produce  principally  from  deposits  in  the  Athabasca  Basin  of  northern  Saskatchewan.  In  2009, 
worldwide  annual  consumption  was  estimated  at  approximately  169  million  pounds  U3O8.  World 
primary  production  in  2009  was  approximately  130  million  pounds  U3O8.  The  resulting  shortfall 
between  consumption  and  production  has  been  covered  by  several  secondary  sources  including 
excess inventories held by utilities, producers, other fuel cycle participants, reprocessed uranium 
and  plutonium  derived  from  used  reactor  fuel,  and  uranium  derived  from  the  dismantling  of 
Russian  nuclear  weapons.  These  secondary  sources  will  decline  in  importance  as  excess 
inventories and recycled uranium from nuclear weapons are progressively consumed, resulting in 
the need for further primary mine supply. 

Demand  for  uranium  is  directly  linked  to  the  level  of  electricity  generated  by  nuclear  power 
plants.  As  of  January  2010,  436  reactors  were  in  operation  worldwide.  Nuclear  electricity 
generation worldwide is growing, since world nuclear generating capacity continues to expand as 
more  reactors  are  built  than  are  closed,  and  existing  reactors  are  being  operated  at  higher 
capacity. 

Long-Term Outlook 

In  2000,  uranium  spot  prices  reached  a  low  of  US$7.10  per  pound  U3O8  due  to  the  increased 
availability  of  secondary  supplies,  short-term  lower  demand,  and  increased  inventory  sales.  The 
spot price is at US$42.25 per pound of U3O8 as of the date of this document, and the long-term 

2 

 
 
 
 
 
 
 
 
 
 
uranium  market  outlook  remains  positive  with  increased  consumption  and  the  continuing 
drawdown of secondary uranium sources. Given the lead time necessary to find and develop new 
mines,  the  projected  gap  in  both  supply  and  future  depletion  of  existing  high-grade  uranium 
deposits means that uranium exploration must be accelerated in order to meet future demand. 

The recent resurgence of concern over energy security and supply, and the corresponding interest 
in nuclear power as a reliable and clean source of energy, has heightened public awareness that 
new  uranium  supplies  will  be  needed  in  the  long  term.  The  new  uranium  production  is  likely  to 
come from deposits in Canada, Australia, Africa, Kazakhstan and the United States. Most deposits 
generally  have  much  lower  grades  than  the  high-grade  deposits  in  the  Athabasca  Basin,  and 
consequently it is anticipated that the new supply will come at higher cost, which is expected to 
put further upward pressure on the uranium price over the next several years. 

Selected Financial Information 

The following is selected financial  data from the audited financial statements of UEX for the last 
three  completed  fiscal  years.  The  data  should  be  read  in  conjunction  with  the  audited  financial 
statements for the year ended December 31, 2009 and the notes thereto. 

For the Years Ended December 31 

2009 
$ 

85,704 
(8,020,216) 
(0.04) 

2008 
$ 

1,249,734 
(8,803,994) 
(0.05) 

2007 
$ 

3,034,219 
(5,472,534) 
(0.03) 

14,503,291 

28,852,805 

35,199,037 

163,317,185 

154,984,327 

153,021,833 

Investment income 
Net loss for the year 
Basic and diluted 
earnings (loss) per 
share  
Capitalized exploration 
and development 
expenditures, net of 
non-cash items 
Total assets 

The following quarterly financial data is derived from the interim, unaudited financial statements 
of  UEX  as  at  (and  for)  the  three-month  periods  ended  on  the  dates  indicated  below.  The  data 
should  be  read  in  conjunction  with  UEX’s  interim,  unaudited  financial  statements  and  the  notes 
thereto. 

For the Quarters Ended 

Dec. 
2009 
$ 

Sep. 
2009 
$ 

June 
2009 
$ 

March 
2009 
$ 

Dec. 
2008 
$ 

Sep. 
2008 
$ 

June 
2008 
$ 

March 
2008 
$ 

9,404 

11,981 

18,389 

45,930 

207,887 

251,284 

311,467 

479,096 

(821,778) 

(1,638,125) 

(5,231,009) 

(329,304) 

23,363 

(2,098,103) 

(5,922,594) 

(806,660) 

(0.004) 

(0.009) 

(0.027) 

(0.002) 

0.000 

(0.011) 

(0.032) 

(0.004) 

1,631,760 

4,238,985 

3,185,818 

5,446,728 

6,816,899 

6,680,659 

6,065,319 

9,289,928 

163,317,185 

160,901,363 

160,778,872 

152,469,623 

154,984,327 

154,941,483 

154,893,093 

154,368,149 

Investment 
income 
Net earnings 
(loss) for the 
period 
Basic and diluted 
earnings (loss) 
per share 
Capitalized 
exploration and 
development 
expenditures, net 
of non-cash items  
Total assets 

3 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Share Capital 

The Company is authorized to issue an unlimited number of common shares without par value, of 
which 197,162,652 common shares were issued and outstanding as of December 31, 2009, and 
an unlimited number of preferred shares issuable in series, of which 1,000,000 preferred shares 
have been designated Series 1 Preferred Shares, none of which are issued and outstanding. As of 
March 29, 2010, the number of common shares outstanding remained at 197,162,652. 

At December 31, 2009, the Company had reserved a total of 14,654,700 common shares related 
to director, employee and consultant options, the details of which are as follows: 

Exercise Prices 

Number Outstanding, 
December 31, 2009 

Weighted-Average 
Remaining Contractual Life 

$ 0.84 
0.95 
1.00 
1.20 
1.34 
1.45 
1.80 
2.75 
3.56 

300,000 
575,000 
600,000 
4,020,000 
1,685,000 
6,350,000 
99,700 
175,000 
850,000 

14,654,700 

4.5 years 
4.7 years 
10.0 years 
6.2 years 
9.7 years 
7.0 years 
5.5 years 
5.2 years 
6.7 years 

7.0 years 

During  the  third  quarter  of  2009,  the  Company’s  previous  President  and  CEO  announced  his 
retirement. His retirement agreement with the Company consisted of the voluntary surrender of 
4,000,000 existing share purchase options, the reduction of the expiration date on his remaining 
3,000,000  share  purchase  options  to  a  three-year  period  ending  October  31,  2012,  and  a  cash 
payment on November 1, 2009 of an amount equal to two years’ salary. 

In December 2009, a total of 2,375,000 stock options with an exercise price of $4.22 per option 
were voluntarily surrendered by directors, employees, and consultants. 

Results of Operations for the Year Ended December 31, 2009 

For  the  year  ended  December  31,  2009,  the  Company  reported  a  net  loss  of  $8,020,216 
compared to a net loss of $8,803,994 for the year ended December 31, 2008. The lower net loss 
for  the  year  ended  December  31,  2009  was  primarily  due  to  a  $1,450,637  decrease  in  stock-
based compensation, a $120,000 decrease in donations, a $118,115 decrease in filing and stock 
exchange  fees,  and  a  $380,159  increase  in  future  income  tax  recovery,  offset  by  a  $1,164,039 
decrease  in  investment  income  and  a  $651,286  increase  in  salaries  and  retiring  allowance.  In 
addition,  there  was  no  write-down  of  capitalized  mineral  property  expenditures  during  2009 
compared to a $435,360 write-down of mineral properties during 2008. 

Investment  income  was  $85,704  for  the  year  ended  December  31,  2009,  compared  to 
$1,249,743 for the year ended December 31, 2009, a decrease of $1,164,039 due to significantly 
lower interest rates during 2009 being applied to lower cash balances than those existing during 
the year ended December 31, 2008. 

The granting and vesting of stock options during the year ended December 31, 2009 resulted in 
total  stock-based  compensation  expense  of  $7,737,515,  of  which  $977,271  was  allocated  to 
mineral  property  expenditures  and  the  remaining  $6,760,244  was  charged  to  operations.  The 
granting and vesting of stock options during the year ended December 31, 2008 resulted in total 
stock-based compensation expense of $9,609,891, of which $1,399,010 was allocated to mineral 
property expenditures and $8,210,881 was charged to operations. 

The future income tax recovery for the years ended December 31, 2009 and 2008 were $464,703 
and $84,544, respectively. The increased future income tax recovery for 2009 reflects the benefit 
of a larger increase in future income tax assets during the current year. 

4 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
Operating expenses before stock-based compensation expense for the year ended December 31, 
2009  were  $1,810,379,  compared  to  $1,492,040  for  the  year  ended  December  31,  2008.  This 
increase  of  $318,339  is  mainly  due  to  a  $651,286  increase  in  salaries  and  retiring  allowance, 
offset by a $118,115 decrease in filing and stock exchange fees, a $42,999 decrease in travel and 
promotion, and a $120,000 decrease in donations. During 2008, the Company donated $100,000 
to  the  Saskatchewan  Research  Council  toward  its  uranium  lab  expansion.  No  donations  were 
made during the year ended December 31, 2009. 

General  and  administrative  expenses  were  $203,396  for  the  year  ended  December  31,  2009,  a 
decrease  of  $35,359  compared  to  the  general  and  administrative  expenses  of  $238,755  for  the 
year ended December 31, 2008 due to lower office consultant fees in 2009.  

Salaries and retiring allowance totaled $1,116,372 during the year ended December 31, 2009, a 
$651,286 increase over the salaries and retiring allowance of $465,086 incurred by the Company 
during  the year  ended  December 31,  2008.  This  increase  is  due to  the  payment  of  $630,000  to 
the Company’s previous President and CEO upon his retirement on November 1, 2009, pursuant 
to a retirement agreement.  

Legal and audit expenses for the year ended December 31, 2009 were $204,046, comparable to 
the legal and audit expenses of $219,795 during the year ended December 31, 2008. Filing fees 
and  stock  exchange  fees  significantly  decreased  in  the  year  ended  December  31,  2009  to 
$97,671,  compared  to  $215,786  during  2008,  directly  due  to  decreased  stock  exchange  and 
regulatory  fees,  which  are  based  on  the  Company’s  market  capitalization  at  the  end  of  the 
previous year. 

The continuity of expenditures on UEX’s uranium projects is as follows: 

Project 

Balance 
December 31, 
2007 

Exploration &  Write-down  
Development 
Expenditures 

Balance 
of Mineral   December 31, 
2008 
Properties  

2008 

Hidden Bay 
Western Athabasca 
Black Lake 
Riou Lake 
Northern Athabasca 
Beatty River 

$  41,273,130 
30,702,947 
13,883,916 
7,454,397 
5,636,733 
588,459 

$  18,064,686 
9,751,660 
1,369,198 
1,477,100 
212,489 
9,122 

$ 

- 
- 
- 
- 
(435,360) 
- 

$  59,337,816 
40,454,607 
15,253,114 
8,931,497 
5,413,862 
597,581 

2009 
Exploration & 
Development 
Expenditures 

$  9,702,937 
5,948,784 
156,780 
80,301 
24,771 
7,216 

Balance 
December 31, 
2009 

$  69,040,753 
46,403,391 
15,409,894 
9,011,798 
5,438,633 
604,797 

$  99,539,582 

$  30,884,255 

$  (435,360) 

$129,988,447 

$  15,920,789 

$145,909,266 

(For  further  information  regarding  exploration  and  development  expenditures  on  the  projects 
shown in the above table, please refer to “Exploration Activities” below.) 

During the year ended December 31, 2009, the Company incurred exploration and development 
expenditures  totaling  $14,503,291,  before  non-cash  stock-based  compensation,  future  income 
taxes  and  amortization  totaling  $1,417,498.  Exploration  and  development  expenditures  during 
the  year  ended  December  31,  2008  totaled  $28,852,805,  before  non-cash  stock-based 
compensation,  future  income  taxes  and  amortization  totaling  $2,031,450.  This  $14,349,514 
decrease  in  expenditures,  before  non-cash  items,  is  due  to  lower  overall  exploration  and 
development  budgets  for  2009  relating  to  the  Hidden  Bay  and  Western  Athabasca  Projects, 
compared to 2008. The Company conducted extensive drilling programs at its Hidden Bay Project 
during  2008  with  the  goal  of  performing  the  necessary  drilling  for  the  purposes  of  obtaining 
National  Instrument  43-101  (“N.I.  43-101”)  resource  estimates  on  its  Horseshoe  and  Raven 
Deposits,  which  were  received  during  2009.  As  a  result,  drilling  conducted  in  2009  was 
considerably reduced when compared to 2008. In addition, the Company reduced its exploration 
activities  on its projects located  in the northern Athabasca Basin and consequently incurred less 
exploration expenditures. 

5 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Results of Operations for the Three Months Ended December 31, 2009 

During the three months ended December 31, 2009, the Company incurred a net loss $821,778.  

A  total  of  2,375,000  stock  options  with  an  exercise  price  of  $4.22  per  option  were  voluntarily 
surrendered  by  directors,  employees,  and  consultants  during  the  fourth  quarter.  A  total  of 
375,000  of these  options  were  not  vested  at  the  time  of  forfeiture.  The  effect  on  fourth quarter 
results was a decrease to net loss of $122,092, a decrease in mineral properties of $21,050, and 
a decrease of $143,142 in contributed surplus. 

There  were  no  other  significant  non-recurring  year-end  adjustments  affecting  the  Company’s 
fourth quarter results. 

Financing Activities 

On  April  15,  2009,  the  Company  issued  8,700,000  flow-through  common  shares  at  $1.00  per 
share for gross proceeds of $8,700,000, pursuant to a brokered private placement. A commission 
of $348,000 was paid to the broker and $78,968 of additional issuance costs were incurred. 

On  December  17,  2009,  the  Company  issued  3,628,100  flow-through  common  shares  at  $1.12 
per share and 975,000 non-flow-through common shares at $1.02 per share for aggregate gross 
proceeds  of  $5,057,972,  pursuant  to  a  non-brokered  private  placement.  The  Company  incurred 
issuance costs of $36,270. 

The  Company  realized  $12,520  from  the  exercise  of  stock  options  during  the  year  ended 
December 31, 2009, compared to $143,680 received from stock options exercised during the year 
ended December 31, 2008. 

Liquidity and Capital Resources 

As  UEX  has  not  begun  production  on  any  of  its  exploration  and  development  properties,  the 
Company  does  not  generate  cash  from  operations.  As  at  December  31,  2009  the  Company  had 
current assets of $17,243,131, including $16,938,416 in cash and cash equivalents, compared to 
current assets as at December 31, 2008 that totaled $24,785,318. Working capital at December 
31, 2009 was $16,548,206, compared to working capital of $19,501,945 at December 31, 2008. 
At the year end, the Company’s cash balances were invested in highly liquid bankers’ acceptance 
notes with terms of 90 days or less. The Company had sufficient cash resources at December 31, 
2009  to  fund  its  approved  2010  budgets  of  approximately  $9.0  million  for  exploration  and 
development and administrative costs. 

Accounts  payable  and  accrued  liabilities  at  December  31,  2009  were  $694,925,  which  is 
significantly lower than the amount at December 31, 2008 of $5,283,373 due to a lower amount 
of exploration and development activities during the last two months of 2009 compared to 2008. 

The  Company  has  an  obligation  under  an  operating  lease  for  its  office  premises.  The  future 
minimum lease payments are $37,384 in 2010. The Company has no other financial commitments 
or  obligations  beyond  those  required  to  fund  exploration  and  development  related  to  the 
maintenance and title of its mineral dispositions and its option agreement obligations to JCU.  

The Company’s net future income tax liability of $14,829,975 at December 31, 2009 is comprised 
of a $16,139,907 future income tax liability related to the tax effect of the difference between the 
carrying value of the Company’s mineral properties and their tax values, offset by the Company’s 
future income tax assets totaling $1,039,932. At December 31, 2008, the Company’s net future 
income tax liability was $15,058,296. 

All acquisition, exploration, development and start-up costs are capitalized until such time as the 
project  to  which  they  relate  is  put  into  commercial  production,  sold,  abandoned  or  recovery  of 
costs is determined to be unlikely. Upon reaching commercial production, these capitalized costs 
are amortized over the estimated ore reserves on a unit-of-production basis. For properties which 
do  not  yet  have  proven  reserves,  the  capitalized  amounts  represent  costs  to  date  and  are  not 

6 

 
 
 
 
 
 
 
 
 
 
 
 
 
intended  to  represent  present  or  future  values.  The  underlying  value  of  all  properties  is  entirely 
dependent  on  the  existence  and  economic  recovery  of  reserves  in  the  future,  and  the  ability  to 
obtain sufficient financing to put the project into production. 

Off-Balance Sheet Arrangements 

The Company does not have any off-balance sheet arrangements. 

Financial Instruments 

The  Company’s  financial  instruments  consist  of  cash  and  cash  equivalents,  amounts  receivable 
and  accounts  payable  and  accrued  liabilities.  Cash  and  cash  equivalents  are  designated  as  held 
for trading and carried at fair value, with the unrealized gain or loss recorded in the statement of 
operations.  Interest  income  is  recorded  in  the  statement  of  operations.  Amounts  receivable  is 
classified as loans and receivables, and accounts payable and accrued liabilities  are classified as 
other financial liabilities, and recorded at amortized cost using the effective interest rate method. 
In  addition,  any  impairment  of  loans  and  receivables  is  deducted  from  amortized  cost.  The 
Company does not hold any derivative financial instruments. 

The Company operates entirely  in  Canada and is therefore not subject to any significant foreign 
currency risk. The Company’s financial instruments are exposed to limited liquidity risk, credit risk 
and interest rate risk. 

Liquidity risk is the risk that the Company will not be able to meet its financial obligations as they 
fall  due.  The  Company  manages  liquidity  risk  through  the  management  of  its  capital  structure. 
The Company’s objective when managing capital is to safeguard the Company’s ability to continue 
as a going concern in order to pursue the exploration and development programs on its mineral 
properties.  The  Company  manages  its  capital  structure,  consisting  of  shareholders’  equity,  and 
makes  adjustments  to  it,  based  on  funds  available  to  the  Company,  in  order  to  support  the 
exploration  and  development  of  its  mineral  properties.  Historically,  the  Company  has  relied 
exclusively on the issuance of common shares for its capital requirements. Accounts payable and 
accrued liabilities are due within the current operating period. 

Credit risk is the risk of an unexpected loss if a third party to a financial instrument fails to meet 
its  contractual  obligations.  The  Company’s  exposure  to  credit  risk  includes  cash  and  cash 
equivalents and amounts receivable. The Company reduces its credit risk by maintaining its bank 
accounts at large international financial institutions. The maximum exposure to credit risk is equal 
to  the  carrying  value  of  cash  and  cash  equivalents  and  accounts  receivable.  The  Company’s 
investment policy is to invest its cash in highly liquid short-term interest-bearing investments that 
are redeemable 90 days or less from the original date of acquisition. Amounts receivable consists 
mainly of GST receivable and office recoveries and are not considered past due. 

The Company is subject to interest rate risk on its cash and cash equivalents. 

The  carrying  values  of  amounts  receivable,  and  accounts  payable  and  accrued  liabilities  are  a 
reasonable  estimate  of  their  fair  values  because  of  the  short  period  to  maturity  of  these 
instruments. 

Related Party Transactions 

The Company did not have any related party transactions. 

Exploration and Development Activities 

The  following  is  a  general  discussion  of  UEX’s  exploration  and  development  activities  during  the 
year  ended  December  31,  2009.  For  more  detailed  information  regarding  UEX’s  exploration 
projects, please refer to UEX’s current Annual Information Form, available at www.sedar.com, or 
to UEX’s website at www.uex-corporation.com. 

7 

 
 
 
 
 
 
 
 
 
 
 
 
 
Western Athabasca Projects: 2009 Exploration and Development Programs 

AREVA  acts  as  operator  on  the  ten  Western  Athabasca  Projects,  which  include  the  Shea  Creek 
exploration  and  development  project,  and  the  Douglas  River,  Erica,  Alexandra,  Mirror  River, 
Laurie,  Nikita,  Uchrich,  James  Creek  and  Brander  Lake  exploration  projects  totaling  154,301 
hectares (381,286 acres). 

UEX approved 2009 expenditures totaling approximately $11.0 million as proposed by AREVA for 
the  Western  Athabasca  Projects.  The  2009  expenditures  included  an  exploration  budget  of  $9.0 
million, of which $8.25 million was allocated to Shea Creek, and a development budget for Shea 
Creek of $2.0 million. Expenditures under the joint venture were funded 49% by UEX and 51% by 
AREVA. 

Shea Creek Project 

The Shea Creek Project (“Shea Creek”) hosts the Kianna, Anne and Colette Deposits, and consists 
of 11 claims totaling 19,581 hectares (48,386 acres). 

Directional  drilling,  first  introduced  in  the  Athabasca  Basin  by  AREVA,  is  utilized  at  Shea  Creek. 
This  technology,  which  uses  a  steerable  drill  bit  to  allow  several  target  intersections  to  be 
completed from one pilot hole, reduces the cost while improving targeting precision when drilling 
deep  targets.  A  pilot  hole  is  strategically  positioned  within  a  target  area  and  subsequent 
directional cuts from the pilot hole are made towards specific targets. For example, a vertical pilot 
hole  may  reach  the  unconformity  at  a  depth  of  700  metres  and  continue  into  the  basement  for 
another  150  metres.  Directional  drilling  from  that  pilot  hole  could  begin  in  the  sandstone  at  the 
400-metre  level,  angling  in  a  new  direction  to  a  different  unconformity  impact  location  and 
beyond,  thus  saving  the  time  and  expense  of  “re-drilling”  the  400-metre  length  to  the  point 
where the directional hole begins.  

As a result, a unique nomenclature is used for the Shea Creek drill holes. For example, "SHE-109" 
refers  to  a  vertical  pilot  hole,  with  subsequent  directional  cuts  from  that  pilot  hole  numbered 
"SHE-109-1", "SHE-109-2", etc. 

The Kianna, Anne and Colette Deposits within Shea Creek are distributed along a strike length of 
over  three  kilometres  of  the  north-northwest  trending  Saskatoon  Lake  graphitic  conductor.  The 
Saskatoon Lake Conductor is coincident with a southwest-dipping reverse fault that displaces the 
flat-lying unconformity with the overlying Athabasca Group sandstone by several tens of metres. 
Depths to the unconformity typically range from 700 to 740 metres. 

Mineralized areas along the Saskatoon Lake Conductor at Shea Creek occur often in areas where 
northeast-trending discordant faults offset the northwest-trending conductive graphitic unit. Three 
styles and settings of mineralization are present: 

•  Basement-hosted  mineralization  (“B”)  is  found  in  zones  up  to  200  metres  below  the 
unconformity. Drilling at the Kianna Deposit (“Kianna”) has outlined a zone of this style of 
mineralization with a strike length of 200 metres and a downdip extension of 160 metres 
which  includes  intercepts  such  as  SHE-114-11  grading  4.09%  U3O8  over  45.0  metres, 
including 18.07% U3O8 over 6.0 metres. This mineralization style is also seen at the Anne 
Deposit  (“Anne”)  and  the  Colette  Deposit  (“Colette”),  which  includes  intercepts  such  as 
SHE-122-1  at  Anne,  grading  4.21%  U3O8  over  36.0  metres,  including  23.17%  U3O8  over 
3.5  metres,  and  SHE-111-6  at  Colette,  grading  3.23%  U3O8  over  8.0  metres.  The 
basement  mineralization  at  Colette  has  been  traced  over  a  strike  length  of  240  metres, 
and is largely open. In the 58B Area, basement mineralization includes intercepts such as 
2.21% U3O8 over 2.6 metres, including 6.73% U3O8 over 0.7 metres in SHE-58B. 

•  Unconformity-type  mineralization  (“UC”) 

is  disseminated,  nodular  and  massive 
mineralization  in  close  proximity  to  the  unconformity.  Drilling  between  Kianna  and  Anne 
has  established  that  mineralization  at  the  unconformity  is  continuous  between  the 
deposits, indicating a strike length of at least 1,000 metres of mineralization which is open 
in all directions. Intercepts of this style include SHE-115-3, grading 9.34% U3O8 over 12.2 
metres, including 21.15% U3O8 over 4.3 metres at Kianna and SHE-99-2, grading 5.65% 

8 

 
 
 
 
 
 
 
 
 
U3O8 over 17.9 metres, including 14.55% U3O8 over 6.5 metres at Anne. The unconformity 
mineralization at Colette has been traced over a strike length of 650 metres, and is open 
in  all  directions.  Intercepts  at  Colette  include  SHE-52  grading  2.34%  U3O8  over  16.8 
metres.  Recent  drilling  in  the  58B  Area  has  intersected  significant  unconformity 
mineralization such as 6.55% U3O8 over 2.4 metres in SHE-133-4. 

•  Perched  mineralization  (“P”)  is  sandstone-hosted  pervasive  and  fracture-controlled 
pitchblende-bearing  mineralization  found  in  discrete  zones  tens  of  metres  above  the 
unconformity. At Kianna, the largest of these pods has a defined strike length of 80 metres 
and  a  width  of  60  metres,  and  includes  intercepts  such  as  SHE-114-5,  grading  20.72% 
eU3O8  over  10.2  metres,  including  27.73%  eU3O8  over  7.60  metres.  This  mineralization 
style  at  Colette  includes  intercepts  such  as  SHE-111-11,  grading  1.43%  U3O8  over  6.0 
metres. Fracture/fault-controlled perched mineralization is also developed within the Anne 
area;  however  intersections  cannot  be  correlated  between  drill  holes  with  the  current 
density of drill information. 

Mineralization  of  these  styles  is  open  in  many  parts  of  the  deposits.  The  zones  may  be  stacked 
with  additional  underlying  zones  successively  beneath  a  zone  at  or  above  the  unconformity.  For 
example, at Kianna, high-grade uranium mineralization has been intersected in multiple zones at 
depths from 662 metres to 922 metres, a vertical distance of approximately 260 metres. Areas of 
low-grade  mineralization  intersected  near  the  unconformity  in  widely  spaced  holes  between  the 
deposits  suggest  the  potential  for  additional  mineralized  zones  in  areas  which  are  largely 
untested,  or  where  historical  drill  holes  did  not  penetrate  sufficiently  deeply  to  test  for  all 
mineralization settings. In addition, excellent exploration potential occurs along the extensions of 
the  Saskatoon  Lake  Conductor  in  southern  and  central  parts  of  the  property,  as  well  as  along 
parallel conductors to the west. 

Uranium  grades  reported  below  are  calculated  from  gamma  probe  logging.  True  widths  of 
mineralized  intervals  have  not  yet  been  determined.  The  probe  results  are  reported  as  uranium 
equivalent  (eU3O8).  Equivalent  uranium  probe  results  are  obtained  using  a  DHT27-STD  gamma 
probe  which  collects  continuous  readings  along  the  length  of  the  drill  hole.  Probe  results  are 
calibrated  using  a  radiometric  to  grade  conversion  calculated  from  the  comparison  of  probe 
results against geochemical analyses in previous drill holes in the Shea Creek area. The reader is 
referred to UEX’s news release of March 24, 2009 for further discussion of probe calibration and 
comparative treatment of geochemical and probe data. 

2009 Drilling and Exploration Program at Shea Creek 

The 2009 diamond drilling program at Shea Creek began in early February utilizing three diamond 
drills. A fourth drill was added in July, and the drilling was concluded in late October. A total of 54 
diamond drill holes were completed on the project during the 2009 program, including three pilot 
drill holes and 51 directional cuts. 

Drilling during the 2009 program concentrated on four principal areas at Shea Creek: 

• 

Infill and step-out drill holes at the Kianna Deposit; 

Infill drilling at the Anne Deposit; 

• 
•  Exploration drill holes between Anne and Kianna; and 

•  Exploration  drill  holes  in  the  58B  target  area,  located  between  the  Kianna  and  Colette 

Deposits. 

Kianna Deposit 

Drilling  at  Kianna  in  2009  comprised  one  pilot  hole  and  12  directional  cuts,  excluding  two  holes 
which  were  not  completed  due  to  drilling  difficulties.  Drilling  focused  on  better  definition  of 
mineralization  in  the  basement  and  at  the  unconformity,  following  up  on  previous  results.  True 
widths  of  mineralized  intervals  have  not  yet  been  determined.  The  most  significant  intercepts, 
which returned grades of greater than 0.5% eU3O8 and a grade-thickness product of greater than 
5.0 include the following: 

9 

 
 
 
 
 
 
 
 
 
 
• 
• 

• 

• 

• 

(UC)  2.90% eU3O8 over 6.9 metres in hole SHE-118-18; 
(P)   3.86% eU3O8 over 14.2 metres, including 20.64% eU3O8 over 1.4 metres, and 
(B)   1.85% eU3O8 over 8.7 metres in hole SHE-114-18A; 
(P)  5.94% eU3O8 over 12.0 metres, including 15.72% eU3O8 over 1.2 metres 

  and 33.56% eU3O8 over 1.3 metres in hole SHE-114-19; 

(P)   2.71% eU3O8 over 14.2 metres, and 
(B)   3.73% eU3O8 over 10.8 metres in hole SHE-114-19A; and 
(B)  1.02% eU3O8 over 141.4 metres, including 2.27% eU3O8 over 4.0 metres, 

  2.72% eU3O8 over 6.6 metres, 5.55% eU3O8 over 15.8 metres, and 
  2.39% eU3O8 over 5.3 metres in hole SHE-114-20. 

Drill hole SHE-114-20 substantially upgrades the eastern portion of the basement mineralization 
in Kianna. The high-grade subinterval of 5.55% eU3O8 over 15.8 metres expands the outlines of 
higher-grade  material  from  previous  drilling  results.  In  addition,  upper  parts  of  the  basement 
intercept in drill hole SHE-114-20 have expanded both the extent and potential of the basement 
zone.  The  mineralization  intersected  by  this  drill  hole  will  require  follow-up  drilling,  which  is 
planned as part of the 2010 exploration program. 

The perched and unconformity results listed above further define the high-grade portions of these 
zones. 

Between the Anne and Kianna Deposits 

Drilling in this area was undertaken to further assess the extent and continuity of mineralization 
between Anne and Kianna, and to define areas of higher-grade mineralization within this corridor. 
A total of 21 directional cuts in the SHE-37, 50 and 121 series drill holes were completed in this 
area, excluding one hole which was not completed due to drilling difficulties. 

Some of the more significant intercepts, with a grade-thickness product greater than 5.0, include: 

• 
• 
• 
• 

(UC)  1.09% eU3O8 over 5.5 metres in hole SHE-50-2; 
(UC)  4.56% eU3O8 over 2.9 metres in hole SHE-50-5; 
(UC)  3.06% eU3O8 over 4.3 metres in hole SHE-50-8; and 
(UC)  1.62% eU3O8 over 4.3 metres in hole SHE-50-11. 

Drilling  in  this  area  has  better-defined  the  unconformity  mineralization,  allowing  for  the 
incorporation of this zone in future resource estimation. 

Anne Deposit 

Drilling at Anne in 2009 was performed with the following objectives: 

a)  To further test open areas in southeastern portions of Anne; and 

b)  To further define mineralization in the northern portions of Anne. 

One pilot hole and 12 directional cuts were completed. Significant intercepts in these areas, with 
a grade-thickness product greater than 5.0, include the following: 

• 
• 

• 

(UC)  1.47% eU3O8 over 7.6 metres in hole SHE-131-3; 
(UC)  7.24% eU3O8 over 8.7 metres, including 18.48% eU3O8 over 2.2 metres, and 
(B)  1.45% eU3O8 over 11.1 metres in hole SHE-109-5; and 
(UC)  4.51% eU3O8 over 8.9 metres in hole SHE-109-6. 

The  109-series  drill  holes  further  outline  mineralization  in  the  northern  Anne  Deposit.  The 
SHE-131  series  drill  holes  fill  large  gaps  in  previous  drilling  at  the  southeastern  end  of  Anne, 
establishing  and  extending  continuity  of  mineralization  approximately  100  metres  further  to  the 
southeast of previous systematic areas of drilling. Unconformity mineralization throughout much 
of  Anne,  and  all  mineralization  at  the  southeast  end  of  the  Anne  Deposit  are  open  and  will  be 
further tested during the 2010 program. 

10 

 
 
 
  
  
  
 
 
 
 
 
 
 
 
 
 
 
 
 
58B Area 

This highly prospective, but virtually untested, area lies between the Kianna and Colette Deposits 
along a one-kilometre strike length of the Shea Creek trend, which has been previously tested by 
very widely-spaced holes. In 2009, one new pilot hole and two directional cuts were completed to 
test  the  possible  continuity  of  mineralization  previously  intersected  by  drill  hole  SHE-58B, which 
encountered  multiple  mineralized  intervals  in  the  basement,  including  2.21%  U3O8  over  2.6 
metres that also included 6.73% U3O8 over 0.7 metres. Drilling in 2009 intersected similar styles 
of structurally controlled, vein-hosted mineralization in the basement, including 1.21% eU3O8 over 
3.1 metres and 0.85% eU3O8 over 1.0 metres in drill hole SHE-133-2.  

UEX and AREVA view the 58B Area as highly prospective for the discovery of additional basement-
hosted  mineralization  comparable  to  that  observed  in  Kianna.  This  assessment  is  based  on  the 
dominance  of  basement  mineralization,  the  presence  of  east-west  trending,  steeply  dipping 
pitchblende  veins,  the  intensity  and  extent  of  basement  clay  alteration,  and  a  geophysical 
signature similar to the Kianna area. Additional drilling here, and in the relatively untested areas 
between the 58B target and the Kianna Deposit, are currently underway. 

2009 Development Program at Shea Creek 

In addition to ongoing exploration in 2009, engineering and environmental work also continued at 
Shea Creek. Previous work in 2007 and 2008 included environmental baseline, geotechnical and 
hydrological studies on the Anne and Kianna Deposits and surrounding areas. 

The  2009  program  included  the  gathering  of  site-specific  information  from  Kianna  by  AREVA 
personnel  and  external  consultants.  Work  included  a  comprehensive  geotechnical  core  logging 
program of current and previous drill holes, hydraulic tests, drilling of two holes for geotechnical 
purposes  adjacent  to  Kianna  for  conceptual  mine  design  planning,  and  further  environmental 
baseline studies.  

Shea Creek 43-101 Technical Report 

A 43-101 compliant technical report on the Shea Creek property entitled “Technical Report on the 
Shea Creek Property, Northern Saskatchewan” by D.A. Rhys, P.Geo., L. Horn, AusIMM and R. S. 
Eriks, P.Geo. dated April 3, 2009 was filed on www.sedar.com. The technical report was prepared 
to provide a review of significant exploration results at the Shea Creek property. 

2009 Exploration Program at the Alexandra Project 

A  ground  geophysical  program  was  carried  out  over  the  conductive  zone  outlined  by  the  2004 
airborne  MEGATEM®  survey.  The  ground  geophysical  survey  consisted  of  65  line-kilometres  of 
new grid preparation. Following grid establishment, a total of 50 kilometres of moving loop SQUID 
electromagnetic survey was completed over the grid in October 2009. Results of the geophysical 
survey are pending. 

No significant exploration work was conducted on the Brander Lake, Douglas River, Erica, James 
Creek, Laurie, Mirror River, Nikita or Uchrich Projects during 2009. 

Western Athabasca Projects: 2010 Exploration and Development Programs 

UEX has approved total 2010 expenditures of approximately $11.8 million proposed by AREVA for 
the  Western  Athabasca  Projects.  The  2010  expenditures  include  an  exploration  budget  of  $8.7 
million, of which $7.96 million has been allocated to Shea Creek, and a development budget for 
Shea  Creek  of  $3.1  million.  Subsequent  to  the  budget  approval,  AREVA  has  informed  UEX  that 
they  wish  to  reduce  the  2010  development  budget  to  approximately  $2.0  million.  Expenditures 
under the joint venture are funded 49% by UEX and 51% by AREVA.  

2010 Drilling and Exploration Program at Shea Creek 

The  2010  exploration  program  at  Shea  Creek  began  in  mid-January  and  consists  of  diamond 
drilling utilizing at least four drills. The drilling program is intended to focus on the Kianna, Anne, 
and Colette Deposits as well as the area between the Kianna and Colette Deposits (“58B Area”). 

11 

 
 
 
 
 
 
 
 
 
 
 
Kianna Deposit 

Proposed 2010 drilling at Kianna is planned to: 

• 

Investigate  the  north  side  of  the  Kianna  Deposit.  A  new  pilot  hole  will  be  placed  100 
metres  north  of  the  main  deposit  to  investigate  the  potential  for  unconformity 
mineralization.  Directional  drilling  from  this  pilot  hole  will  test  potential  open 
mineralization associated with drill hole SHE-114-17, as well as the downdip extension of 
the Kianna basement mineralization which to date has not been determined; 

•  Test  the  eastern  portion  of  the  Kianna  basement  mineralization  and  the  extent  of  the 
high-grade  mineralization  recently  intersected  in  drill  hole  SHE-114-20  grading  1.02% 
eU3O8  over  141.4  metres,  including  5.55%  eU3O8  over  15.8  metres  (see  UEX’s  news 
release of November 19, 2009); and 

•  Further  investigate  the  western  and  downdip  portions  of  the  Kianna  basement  where 

open areas of potential mineralization may exist. 

Anne Deposit 

Mineralization  at  the  Anne  Deposit  is  open  in  many  areas  of  the  unconformity,  and  also  to  the 
southeast.  The  2010  drilling  program  at  Anne  is  planned  to  further  step  out  to  the  southeast 
along strike to test open areas of mineralization, which could expand the overall strike length of 
the mineralization at Shea Creek. A new pilot hole and three directional cuts are planned. 

Area Between the Kianna and Colette Deposits (“58B Area”) 

The  area  between  the  Kianna  and  Colette  Deposits,  along  a  one-kilometre  strike  length  of  the 
Shea Creek conductive trend, is highly prospective and has only been tested by very few holes. 
Previous  drilling  has  intersected  multiple  intervals  of  basement-hosted  mineralization  in  the  58B 
Area  located  700  metres  northwest  of  Kianna.  In  1997,  drill  hole  SHE-58B  intersected 
unconformity  mineralization  grading  0.44%  eU3O8  over  8.1  metres  and  basement-hosted 
mineralization grading 2.21% U3O8 over 2.6 metres including 6.73% U3O8 over 0.7 metres. 

Drilling  in  the  58B  Area  during  2009  intersected  basement-hosted mineralization  grading 1.34% 
eU3O8 over 3.2 metres and 0.88% eU3O8 over 1.1 metres in drill hole SHE-133-2 (see UEX’s news 
release  of  November  19,  2009).  This  basement-hosted  mineralization  occurs  in  steeply  dipping 
vein  systems,  suggesting  the  potential  for  Kianna-style  structurally  controlled  mineralization  in 
the basement. 

The  2010  drilling  program  at  58B  initially  utilized  the  previously  drilled  pilot  hole  SHE  133.  Two 
directional cuts, SHE-133-3 and SHE 133-4, were completed and the results include the following 
mineralized intersections (see UEX’s news release of March 17, 2010): 

•  SHE-133-3 

(UC)  1.81% eU3O8 over 7.6 metres, including 2.65% eU3O8 over 4.8 metres; 
(B) 
(B) 
(B) 

1.02% eU3O8 over 1.1 metres; 
0.54% eU3O8 over 0.8 metres; and 
4.80% eU3O8 over 0.9 metres. 

•  SHE-133-4 

(UC)  6.55% eU3O8 over 2.4 metres; 
(B) 
(B) 

1.08% eU3O8 over 1.6 metres; and 
1.21% eU3O8 over 1.3 metres. 

These  results  identify  the  existence  of  high-grade  unconformity  mineralization  as  has  previously 
been  outlined  at  the  Kianna,  Anne  and  Colette  Deposits,  and  establishes  the  continuation  of 
unconformity and basement-hosted mineralization in the 58B Area. 

12 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Colette Deposit 

Previous drilling at the Colette Deposit is widely spaced and, as a result, the extent of high-grade 
mineralization  at  the  unconformity  is  poorly  defined.  In  addition,  a  significant  zone  of  basement 
mineralization which is open downdip to the west was intersected in multiple drill holes completed 
in 2007 and 2008 in southern parts of this deposit. Perched mineralization in northern portions of 
this deposit also remains only partially outlined. Drilling in 2010 at Colette is planned to: 

•  Test the continuity of higher-grade mineralization at the unconformity; 
•  Expand  the  extent  of  the  perched  mineralization  located  in  the  northern  part  of  this 
deposit and test for underlying basement mineralization. Stacked zones of mineralization 
observed in the other deposits at Shea Creek may also exist here; and 

•  Test  open  extensions  of  basement  mineralization  located  in  the  southern  part  of  this 

deposit. 

2010 Development Work at Shea Creek 

UEX  had  initially  approved  a  development  budget  for  2010  in  the  amount  of  $3.10  million,  as 
proposed  by  AREVA,  of  which  UEX’s  49%  share  would  have  been  $1.52  million.  Subsequent  to 
this  approval,  AREVA  requested  a  reduction  of  the  total  of  development  work  to  approximately 
$2.0  million.  Development  expenses  under  the  revised  budget  will  serve  to  update  surface 
infrastructure including a review of options regarding power generation, tailings facilities and mill 
locations. The expenses will also provide for the collection of field data and a review of the overall 
project development strategy. AREVA, the joint venture operator, had previously considered the 
possibility of sinking an exploration shaft to facilitate the exploration of the Shea Creek Deposits 
from  underground.  Upon  further  review,  it  was  decided  that  the  rate  of  resource  expansion 
achieved using surface drilling was significantly faster, and at a lower cost, than the exploration 
shaft alternative and hence has been adopted as the best approach for this phase of the project. 

Shea Creek Resource Estimate 

UEX has commissioned Golder Associates Ltd. (‘Golder”) of Burnaby, British Columbia, to provide 
an  independent  N.I. 43-101  compliant  resource  estimate  for  the  Kianna,  Anne  and  Colette 
Deposits. Currently, incorporation of additional infill sampling in support of resource geochemical 
modeling, and wireframe modeling by UEX personnel are underway in support of this work. It is 
anticipated  that  the  resource  calculation  will  be  completed  by  the  end  of  the  second  quarter  in 
2010. 

2010 Exploration Program at the Mirror River Project 

The Mirror River Project is one of the ten 49%-owned Western Athabasca Uranium Projects joint-
ventured with AREVA, the operator. A $643,000 budget for 2010 has been approved to carry out 
a  ground  geophysical  program  of  82.5  line-kilometres  of  IP/DC  resistivity.  UEX’s  49%  share  of 
this  budget  is  $315,000.  This  ground  geophysical  program  is  planned  over  conductive  areas 
outlined  by  a  previous  airborne  MEGATEM®  survey  that  has  the  potential  to  be  associated  with 
unconformity-style uranium mineralization. 

Beatty River Project 

Beatty  River  consists  of  seven  claims  totaling  6,688  hectares  located  in  the  western  Athabasca 
Basin approximately 40 kilometres south of the Shea Creek deposits. At present, AREVA owns a 
50.7% interest and JCU owns a 49.3% interest in Beatty River. UEX entered into an agreement 
dated  June  15,  2004  with  JCU  wherein  JCU  granted  UEX  an  option  to  acquire  a  25%  interest  in 
Beatty  River.  Under  the  agreement,  UEX  can  earn  a  25%  interest  in  Beatty  River  by  funding 
$865,000 in exploration expenditures by December 31, 2011. 

No significant exploration work was conducted on the Beatty River Project during 2009. 

A  2010  diamond  drilling  program  consisting  of  three  holes  totaling  1,164  metres  at  a  cost  of 
approximately $500,000 has been completed. No significant mineralization was intersected. 

13 

 
 
 
 
 
 
 
 
 
 
 
Hidden Bay Project: 2009 Exploration and Development Programs 

UEX  operates  its  100%-owned  Hidden  Bay  Project,  which  consists  of  41  claims  totaling  57,024 
hectares (140,909 acres). The Horseshoe, Raven and West Bear Deposits are located within the 
Hidden Bay Project. 

Uranium Deposits 

Hidden  Bay  is  host  to  three  uranium  deposits  which  have  recently  estimated  N.I.  43-101 
compliant  resources:  Horseshoe,  Raven  and  West  Bear.  These  deposits  are  of  the  unconformity 
type: West Bear is a classic unconformity-hosted deposit at very shallow depths, while Horseshoe 
and  Raven  are  basement-hosted  varieties  of  the  unconformity  type.  Previous  N.I.  43-101 
compliant resources are supported by a technical report by K. Palmer, P.Geo. of Golder Associates 
Ltd.  with  an  effective  date  of  January  23,  2009.  This  report  was  filed  at  www.sedar.com 
(“SEDAR”)  on  February  19,  2009.  In  July  2009,  UEX  received  updated  N.I.  43-101  resources 
based on additional drilling and expansion of the known area of deposits from the late fall 2008 
and winter 2009 drilling programs. A N.I. 43-101 compliant report with an effective date of July 
15, 2009 was filed on SEDAR on September 8, 2009. The updated resources using a 0.05% U3O8 
cut-off grade are provided in Tables 1 and 2 below: 

Table 1 
July 2009 N.I. 43-101 Compliant Indicated Mineral Resources on the Hidden Bay 
Project at a Cut-off Grade of 0.05% U3O8 

Deposit 

Tonnes 

U3O8 (%) 

U3O8 (lbs) 

Horseshoe 
Raven 
West Bear 
Total 

5,119,700
5,173,900
78,914
10,372,514

0.203
0.107
0.908
0.160

22,895,000 
12,149,000 
1,578,500 
36,622,500 

Table 2 
July 2009 N.I. 43-101 Compliant Inferred Mineral Resources on the Hidden Bay 
Project at a Cut-off Grade of 0.05% U3O8 
(There are no Inferred resources for the West Bear Deposit) 

Deposit 

Tonnes 

U3O8 (%) 

U3O8 (lbs) 

Horseshoe 
Raven 
Total 

287,000
822,200
1,109,200

0.166
0.092
0.111

1,049,000 
1,666,000 
2,715,000 

The resource estimates were calculated using a minimum cut-off grade of 0.01% U3O8 utilizing a 
geostatistical-block  model  technique  with  ordinary  kriging  methods  and  the  DATAMINE  Studio  3 
software package. 

Horseshoe and Raven Deposits 

Horseshoe  and  Raven  are  basement-hosted  deposits  and  are  located  approximately  five 
kilometres  southeast  of  the  edge  of  the  Athabasca  Group  sandstones,  which  normally  cover 
uranium deposits in the Athabasca Basin. 

The  July  2009  updated  Horseshoe  mineral  resource  estimate  was  prepared  by  Kevin  Palmer, 
P.Geo.,  of  Golder,  who  is  independent  of  UEX.  The  mineral  resource  calculation  utilized  376 
diamond drill holes (119,400 metres from holes HU-001 to HU-350 and HO-01 to HO-16) drilled 
between  2005  and  2009,  which  tested  the  deposit  at  7.5-metre  to  30-metre  drill  centres.  The 
mineral resource estimate was calculated using a minimum cut-off grade of 0.02% U3O8 utilizing 
a geostatistical block-model technique with ordinary kriging methods and the DATAMINE Studio 3 
software package. 

Details of the mineral resources at different cut-off levels are provided in Tables 3 and 4 below. 
Note that approximately 95% of the resource is  in the Indicated category at a 0.05% U3O8 cut-

14 

 
 
 
 
 
 
 
 
 
 
 
 
off.  At  a  cut-off  of  0.20%  U3O8,  most  of  the  contained  U3O8  in  the  deposit  is  within  areas 
averaging 0.412% U3O8. 

Table 3 
July 2009 Indicated Mineral Resources at the Horseshoe Deposit 
with Tonnes and Grade at Various U3O8 Cut-off Grades 

Cut-off 
0.02 
0.05 
0.10 
0.15 
0.20 
0.25 
0.30 
0.35 
0.40 

Tonnes 
7,042,400 
5,119,700 
3,464,800 
2,380,800 
1,567,000 
1,059,900 
722,600 
529,100 
414,600 

U3O8 (%) 

0.157 
0.203 
0.266 
0.330 
0.412 
0.502 
0.609 
0.713 
0.807 

U3O8 (lbs) 
24,427,000 
22,895,000 
20,302,000 
17,331,000 
14,219,000 
11,726,000 
9,696,000 
8,319,000 
7,377,000 

Table 4 
July 2009 Inferred Mineral Resources at the Horseshoe Deposit 
with Tonnes and Grade at Various U3O8 Cut-off Grades 

Cut-off 
0.02 
0.05 
0.10 
0.15 
0.20 
0.25 
0.30 
0.35 
0.40 

Tonnes 

U3O8 (%) 

444,900 
287,000 
159,700 
106,800 
79,800 
53,500 
29,300 
15,500 
11,400 

0.122 
0.166 
0.239 
0.298 
0.340 
0.398 
0.502 
0.665 
0.769 

U3O8 (lbs) 
1,192,000 
1,049,000 
840,000 
702,000 
598,000 
469,000 
324,000 
227,000 
193,000 

The  July  2009  updated  Raven  resource  estimate  was  prepared  by  Kevin  Palmer,  P.Geo.,  of 
Golder.  The  resource  calculation  utilized  243  diamond  drill  holes  (65,600  metres  from  holes 
RU-001 to RU-213 and RV-001 to RV-028) drilled between 2005 and 2009 to define the deposit at 
7.5-metre to 50-metre drill centres. The resource estimate was calculated using a minimum cut-
off  grade  of  0.02%  U3O8  utilizing  a  geostatistical-block  model  technique  with  ordinary  kriging 
methods and the DATAMINE Studio 3 software package. 

Details of the resources at different cut-off levels are provided in Tables 5 and 6 below. The bulk 
of the resource is in the Indicated category at a 0.05% U3O8 cut-off. At a cut-off grade of 0.10% 
U3O8,  most  of  the  contained  U3O8  in  the  Indicated  category  is  within  areas  averaging  0.170% 
U3O8. 

Table 5 
July 2009 Indicated Mineral Resources at the Raven Deposit 
with Tonnes and Grade at Various U3O8 Cut-off Grades 

Cut-off 
0.02 
0.05 
0.10 
0.15 
0.20 
0.25 
0.30 
0.35 
0.40 

Tonnes 

9,646,100 
5,173,900 
1,893,400 
827,700 
424,000 
241,500 
139,100 
80,300 
48,400 

15 

U3O8 (%) 
0.073 
0.107 
0.170 
0.234 
0.294 
0.349 
0.406 
0.467 
0.529 

U3O8 (lbs) 

15,544,000 
12,149,000 
7,113,000 
4,274,000 
2,752,000 
1,859,000 
1,244,000 
827,000 
565,000 

 
 
 
 
 
 
 
 
 
 
 
 
Table 6 
July 2009 Inferred Mineral Resources at the Raven Deposit 
with Tonnes and Grade at Various U3O8 Cut-off Grades 

Cut-off 
0.02 
0.05 
0.10 
0.15 
0.20 
0.25 
0.30 
0.35 
0.40 

Tonnes 

1,537,600 
822,200 
176,000 
96,000 
48,500 
25,700 
15,800 
11,700 
8,200 

U3O8 (%) 
0.067 
0.092 
0.186 
0.239 
0.302 
0.370 
0.431 
0.468 
0.509 

U3O8 (lbs) 

2,278,000 
1,666,000 
723,000 
506,000 
323,000 
209,000 
150,000 
121,000 
92,000 

UEX  received  a  report  on  metallurgical  test  work  for  the  Horseshoe  and  Raven  Deposits. 
Representative  samples  derived  from  composited  drill  core  assay  rejects  from  the  Horseshoe 
Deposit  and  from  three  HQ-diameter  metallurgical  holes,  two  from  Horseshoe  and  one  from 
Raven,  have  undergone  testing  for  leach  and  effluent  treatment  conditions  and  grindability 
analysis  under  the  direction  of  Melis  Engineering  Ltd.  of  Saskatoon,  Saskatchewan  at  SGS 
Lakefield  Research  Limited  in  Lakefield,  Ontario.  These  tests  indicate  that  uranium  in  both 
deposits  is  easily  leached  under  relatively  mild  atmospheric  leach  conditions,  producing  leach 
extractions  of  98%,  and  lacking  any  significant  concentrations  of  deleterious  elements  such  as 
arsenic, molybdenum, selenium or base metals. 

Horseshoe  and  Raven  mineralization  is  comprised  of  pitchblende  and  other  uranium  oxides  and 
silicates  without  the  potentially  deleterious  nickel-arsenide  minerals  that  may  affect  extraction 
and  pose  tailings  disposal  problems.  Initial  effluent  treatment  testwork  indicates  that  regulatory 
discharge  limits  will  be  achievable.  Tailings  aging  tests  of  waste  raffinate  and  leach  residue 
suggest  that  while  molybdenum  and  residual  uranium  levels  in  the  tailings  supernatant  increase 
upon aging, excess tailings water would be re-used and/or treated in the mill process and waste 
treatment  circuits  under  normal  operating  conditions  to  potentially  mitigate  these  effects.  These 
results suggest that methods for treatment of waste and effluent generated by the processing of 
this mineralization would be comparable to those in use at operating mines in the area. 

Nine  composites  were  submitted  for  Bond  ball  mill  work  index  (BWI)  and  SPI®
  determinations. 
The  Horseshoe  and  Raven  composites  were  categorized  as  medium  in  hardness  from  the 
perspective of SAG milling, and moderately hard for ball mill grinding. 

As part of the advancement of development on the Horseshoe and Raven Deposits, environmental 
baseline  studies  carried  out  by  Golder  to  collect  biological,  hydrogeological  and  other 
environmental  data  were  completed  in  2009.  During  the  2007  and  2008  drilling  programs, 
geotechnical  studies  were  completed  to  assess  rock  properties  and  the  hydrogeology  of  the 
Horseshoe  and  Raven  Deposits  area.  The  Company  is  currently  reviewing  draft  reports  on  this 
work, and has initiated a scoping level evaluation of the potential economic viability of mining the 
deposits. 

The Horseshoe and Raven Deposits are situated in close proximity to two mills, namely Cameco’s 
Rabbit Lake Mill less than 5 kilometres to the northeast of these deposits, and AREVA’s McClean 
Lake  facilities  located  12  kilometres  to  the  northwest  of  these  deposits,  which  could  facilitate 
potential  production  if  such  a  decision  is  made.  Given  the  location  of  the  Horseshoe  and  Raven 
Deposits in impermeable basement rocks, any open pits created by mining either deposit will be 
evaluated as tailings disposal facilities for UEX’s deposits. 

West Bear Deposit 

On  January  5,  2009,  UEX  announced  it  had  received  a  N.I.  43-101  compliant  resource  estimate 
report  from  Golder  for  the  West  Bear  Deposit.  The  mineral  resource  estimate  contains  78,914 

16 

 
 
 
 
 
 
 
 
 
 
 
tonnes grading 0.908% U3O8 in the Indicated category containing 1.58 million pounds U3O8 at a 
cut-off  grade  of  0.05%  U3O8.  A  supporting  technical  report  entitled  “Technical  Report  on  the 
Hidden Bay Property, Saskatchewan, Canada including Mineral Resource Estimates for Horseshoe, 
Raven and West Bear Deposits” by K. Palmer, P.Geo. with an effective date of January 23, 2009 
was filed on SEDAR on February 19, 2009. 

The  updated  January  2009  West  Bear  resource  estimate  was  prepared  by  K.  Palmer,  P.Geo.,  of 
Golder,  who  is  independent  of  UEX.  The  resource  calculation  utilized  the  results  from  216  drill 
holes  totaling  6,400  metres  that  were  completed  during  the  2005  and  2007  sonic  drilling 
programs.  The  total  contained  Indicated  uranium  resources  at  the  West  Bear  Deposit  have  not 
significantly  changed  from  the  December  2007  N.I.  43-101  compliant  resource  calculation,  also 
prepared by K. Palmer, P.Geo. (73,800 tonnes grading 1.00% U3O8 containing 1.61 million pounds 
of  U3O8  using  a  cut-off  grade  of  0.15%  U3O8  –  see  December  13,  2007  news  release).  The 
resource  estimate  was  calculated  using  a  minimum  cut-off  grade  of  0.01%  U3O8  utilizing  a 
geostatistical-block  model  technique  with  ordinary  kriging  methods  and  the  DATAMINE  Studio  3 
software package.  

The  new  resource  reported  below  reflects  the  remodeling  of  the  deposit  after  significant  infill 
sampling of drill core was undertaken in the late summer of 2007 to better define mineralization 
outlines.  The  changes  in  volume,  with  corresponding  decrease  in  grade  with  respect  to  the 
December  2007  N.I.  43-101  compliant  Indicated  resource,  reflect  incorporation  of  lower-grade 
material  in  the  new  resource  outlines.  All  resources  at  West  Bear  are  classified  as  Indicated; 
details at different cut-off levels are provided in Table 7 below: 

Table 7 
January 2009 Indicated Mineral Resources at the West Bear Deposit 
with Tonnes and Grade at Various U3O8 Cut-off Grades. 

Cutoff 
0.01 
0.02 
0.03 
0.04 
0.05 
0.10 
0.15 
0.20 
0.25 
0.30 
0.35 
0.40 

Tonnes 

209,655 
188,137 
112,950 
85,265 
78,914 
76,067 
70,316 
63,767 
57,332 
52,067 
47,764 
43,560 

Dry Density 
1.99 
1.99 
1.99 
2.02 
2.03 
2.03 
2.04 
2.04 
2.04 
2.04 
2.04 
2.05 

U3O8 (%) 
0.36 
0.40 
0.65 
0.84 
0.91 
0.94 
1.01 
1.09 
1.19 
1.28 
1.37 
1.46 

U3O8 (lbs) 

1,654,594 
1,646,208 
1,605,245 
1,584,573 
1,578,500 
1,574,010 
1,557,586 
1,532,152 
1,500,142 
1,468,219 
1,437,236 
1,402,640 

West Bear Metallurgical Testing 

Melis  Engineering  Ltd.  of  Saskatoon,  Saskatchewan  oversaw  a  confirmation  metallurgical  testing 
program using representative composites derived from fresh drill core samples collected from the 
2007  sonic  drilling  program.  The  composites  were  processed  at  SGS  Lakefield  Research  Ltd.  of 
Lakefield,  Ontario  to  confirm  leach  and  effluent  treatment  conditions  on  fresh  samples  of  core. 
Metallurgical testing resulted in an estimated overall uranium recovery of 95%. 

West Bear Preliminary Feasibility Study 

In February 2010, UEX received the results of the Preliminary Feasibility Study (the “Study”) on 
the West Bear Deposit prepared by Golder. Upon finalization, the Study will be filed on SEDAR at 
www.sedar.com and posted on UEX’s website at www.uex-corporation.com. 

The  Study  has  upgraded  the  previously  released  West  Bear  resource  estimate  to  a  Probable 
Mineral Reserve estimate of 1,492,261 pounds of U3O8 grading 0.94% U3O8 at a cut-off of 0.18% 
U3O8 which represents 96% of the mineral resource. The high conversion rate reflects the near-

17 

 
 
 
 
 
 
 
 
 
 
surface  nature  of  the  West  Bear  mineralization  which  is  amenable  to  open-cast  mining  in  a 
shallow pit. 

The Study presents a base case scenario uranium price of $77.73 (Canadian) per pound of U3O8, 
resulting  in  a  Net  Present  Value  of  $23.4  million  and  an  Internal  Rate  of  Return  of  118%.  The 
feasibility of mining West Bear is most sensitive to the uranium price and is moderately sensitive 
to  capital  and  operating  costs.  A  detailed  uranium  price  sensitivity  analysis  is  provided  in  the 
Study as follows: 

U3O8 Price 
(C$/lb) 
50.00 
75.00 
77.73 (base case) 
100.00 
125.00 

Pre-tax 

Post-tax 

NPV 
(C$M) 
-2.8 
32.6 
36.5 
68.0 
103.5 

IRR 
(%) 
n/a 
161 
180 
332 
502 

NPV 
(C$M) 
-3.1 
20.8 
23.4 
44.6 
68.5 

IRR 
(%) 
n/a 
105 
118 
223 
340 

The uranium price sensitivity analysis is presented on an undiscounted basis as West Bear would 
be  mined  within  a  period  of  approximately  12  months.  Potentially  economic  material  would  be 
mined using open pit methods and then transported off-site to an existing processing facility for 
custom  milling.  Capital  costs  are  estimated  to  be  approximately  $20.8  million  and  mine  closure 
costs  are  estimated  at  $8.75  million.  Working  capital  requirements  are  estimated  to  be 
approximately  $0.5  million  per  month  over  the  life  of  the  operation.  The  Study  concludes  with 
various  recommendations  regarding  environmental,  socio-economic,  toll-milling  and  mining 
matters. 

2009 Winter Drilling Program at the Horseshoe and Raven Deposits 

The winter 2009 drilling program comprised 32,167 metres of drilling in 105 diamond drill holes 
which were completed between January and April 2009 using three drills. This program included 
56 drill holes (16,631 metres) at Raven consisting mostly of stepout drill holes in western parts of 
the deposit, but also included four infill drill holes and seven holes drilled to test targets east of 
Raven. A total of 49 drill holes (15,536 metres) were completed at Horseshoe, and were focused 
mainly  on  expanding  mineralization  in  the  Horseshoe  Northeast  area.  Ten  of  the  Horseshoe  drill 
holes explored the area between Horseshoe and Raven to the west. 

Drilling  during  this  program  expanded  the  footprint  of  the  deposits,  and  the  results  were 
incorporated into a revised and expanded N.I. 43-101 resource estimate which was received from 
Golder in July 2009. 

Geochemical  samples  are  selected  with  the  aid  of a  hand-held  scintillometer  to  identify  areas  of 
above-background  radioactivity.  Samples  are  split,  with  half  remaining  in  the  core  box,  and  the 
remainder  shipped  to  Saskatchewan  Research  Council  Geoanalytical  Laboratories  (“SRC”)  where 
they are crushed and ground to minus 106 microns. The pulp is digested in aqua regia leach and 
analyzed by ICP for uranium and other elements. In addition to the geochemical analyses, down-
hole  probe  radiometric  results  obtained  for  all  drill  holes  on  completion  of  drilling  provide  an 
independent  check  of  the  geochemical  data.  Probe  results  can  be  used  for  grade  calculations 
where  poor  ground  conditions  occur  and  drill  core  recoveries  are  low,  although  at  Raven  and 
Horseshoe  recoveries  are  generally  at,  or  close  to,  100%.  UEX  has  commenced  systematic 
insertion of sample blanks and standards of several grades into the  sample stream. In addition, 
repeat  analyses  are  routinely  analyzed,  laboratory  standards  are  inserted  by  SRC,  and  selected 
sample pulps have been submitted to other independent laboratories for check analyses to assess 
sample repeatability and accuracy of the SRC results. 

Horseshoe Drilling Results 

The  winter  2009  drilling  in  the  Horseshoe  Northeast  area  expanded  mineralization  by 
approximately  300  metres  to  the northeast  of the  previous  January 2009  N.I.  43-101  compliant 

18 

 
 
 
 
 
 
 
 
 
 
 
Horseshoe  resource.  Mineralization  in  this  area  occurs  in  two  new  zones  which  lie  close  to,  but 
northeast  of,  the  previously  defined  areas  of  mineralization.  The  mineralization  was  defined  at 
approximately  30-metre  drill  hole  spacing.  One  drill  hole  was  also  completed  as  an  infill  hole  in 
previously defined eastern parts of Horseshoe. Highlights of significant drilling intercepts include 
the following: 

•  0.082% U3O8 over 15.0 metres in hole HU-311 (section 4805N); 
•  0.187% U3O8 over  8.0 metres in hole HU-316 (section 4915N); 
•  0.068% U3O8 over 21.0 metres in hole HU-321 (section 4954N); 
•  0.220% U3O8 over 19.6 metres in hole HU-324 (section 4847N), 

including 1.089% U3O8 over 3.1 metres; 

•  0.192% U3O8 over 25.5 metres in hole HU-331 (BE zone infill drill hole, section 4673N), 

including 1.517% U3O8 over 1.5 metres; 

• 0.687% U3O8 over  3.2 metres in hole HU-349 (section 4858N); 
• 0.183% U3O8 over  5.6 metres also in hole HU-349 (section 4858N); and 
• 0.068% U3O8 over 27.0 metres also in hole HU-349 (section 4858N). 

True thickness and morphology of the mineralization associated with these intercepts is variable, 
with  the  northeastern  pod  defining  a  steep  northwest-dipping,  broad  lobe  that  is  parallel  to  the 
metamorphic stratigraphy. The deeper G zone, represented by drill hole HU-324 and several other 
holes drilled in the fall of 2008, including drill hole HU-289 (0.57% U3O8 over 23.0 metres), is a 
lenticular,  southeast  dipping  lens  which  lies  at  depths  of  300  to  450  metres  below  surface  and 
immediately  to  the  northeast  of  the  previous  resource.  The  HU-349  intercept  is  a  broad 
mineralized  interval  that  returned  0.034%  U3O8  over  316.4  metres  when  composited 
continuously,  including  84.6  metres  that  were  not  sampled  and  which  have  been  composited  at 
zero grade. This latter intercept, while probably drilled at a shallow angle to a mineralized zone, 
has  established  a  steeply  dipping  link  between  the  two  Horseshoe  Northeast  zones  and  has 
enhanced the understanding of the mineralization continuity. 

Drill  holes  HU-348  and  HU-350  to  HU-358  were  directed  at  exploration  targets  west  of  the 
Horseshoe Deposit and east of the Raven Deposit. The most significant mineralization intercepted 
in this area is 0.078% U3O8 over 11.0 metres in drill hole HU-350. This mineralization could form 
part of a small pod between the two deposits, although its size is limited by adjacent drill holes. 
The  potential  for  additional  small  pods  still  exists  between  the  two  deposits  in  areas  of  widely 
spaced drilling. 

Raven Drilling Results 

The winter 2009 drilling program expanded the Raven Deposit an additional 250 metres west of 
the January 2009 N.I. 43-101 compliant Raven resource. Mineralization intersected is primarily in 
extensions  of  the  two  previously  defined  principal  zones  within  the  Raven  Deposit:  the  shallow-
plunging Upper zone and the southeast-dipping Lower zone. In addition, two infill drill holes also 
better established continuity of mineralization within the existing resource area. Principal drilling 
intercepts include the following: 

•  0.748% U3O8 over  2.3 metres in hole RU-162 (section 5062E); 
•  0.222% U3O8 over   5.4 metres in hole RU-164 (section 5065E); 
•  0.166% U3O8 over   6.6 metres in hole RU-168 (section 4996E); 
•  0.425% U3O8 over 18.4 metres in hole RU-169 (section 4936E), 

including 1.095% U3O8 over 3.1 metres; 

•  0.191% U3O8 over  6.2 metres also in hole RU-169 (section 4936E); 
•  0.141% U3O8 over 23.0 metres in hole RU-172 (infill hole, section 5529E); 
•  0.108% U3O8 over 30.0 metres in hole RU-175 (section 4911E); 
•  0.060% U3O8 over 28.0 metres in hole RU-177 (section 5613E); 
•  0.169% U3O8 over 23.0 metres in hole RU-179 (infill hole, section 5613E); 
•  0.298% U3O8 over  7.0 metres also in hole RU-179 (infill hole, section 5613E); 
•  0.085% U3O8 over 16.8 metres in hole RU-181 (section 5220E); 
•  0.212% U3O8 over 11.25 metres in hole RU-187 (infill hole, section 5000E); 
•  0.087% U3O8 over 15.0 metres also in hole RU-187 (infill hole, section 5000E); 

19 

 
 
 
 
  
  
 
 
 
 
  
•  0.120% U3O8 over 25.0 metres in hole RU-192 (section 4915E); 
•  0.800% U3O8 over  1.5 metres in hole RU-195 (section 4936E); 
•  0.138% U3O8 over 12.0 metres in hole RU-197 (section 4937E); 
•  0.228% U3O8 over 10.3 metres in hole RU-206 (section 4968E); and 
•  0.062% U3O8 over 27.2 metres in hole RU-207 (section 5065E). 

True  thickness  of  the  intercepts  is  variable  since  mineralized  zones  have  complex  shapes.  Most 
zones are lensoidal. 

Seven  holes  drilled  east  of  the  Raven  Deposit  (RU-191,  194,  196,  198,  201,  202  and  204) 
indicate  that  the  principal  mineralized  zones  are  now  bounded  in  this  eastern  area.  Narrow 
intervals of mineralization were intersected in several of these holes, including 0.122% U3O8 over 
2.0  metres  in  drill  holes  RU-194,  and  intercepts  of  0.152%  U3O8  over  1.5  metres  and  0.161% 
U3O8 over 1.0 metres in hole RU-202. Similar to the holes drilled west of Horseshoe, these results 
suggest  the  potential  for  small  mineralized  pods  between  the  two  deposits,  but  bounding  drill 
holes limit their potential size. 

Winter/Spring 2009 Geophysical Program in the Horseshoe and Raven Area 

A  geophysical  program  consisting  of  approximately  210  line-kilometres  of  linecutting,  170  line-
kilometres of DC Resistivity and 130 line-kilometres of gravity was carried out from late March to 
May 2009. The geophysical surveys were carried out in areas to the north, south and west of the 
Horseshoe and Raven Deposits. Preliminary processing and interpretation of the DC resistivity and 
gravity  survey  results  were  used  to  help  define  priority  targets  outside  the  known  areas  of 
mineralization for follow up during a summer 2009 drilling program. 

Summer 2009 Exploration Program at the Hidden Bay Project 

The summer 2009 drilling program at Hidden Bay was comprised of 49 drill holes totaling 15,071 
metres. Significant mineralization was intersected in several holes. The program was completed in 
September 2009 and was carried out in three areas: 

•  Horseshoe  and  Raven  -  designed  to  test  targets  peripheral  to  the  Horseshoe  and  Raven 
Deposits  for  possible  extensions  of  mineralization  and  to  assess  nearby  geophysical  and 
geological targets; 

•  Telephone Lake - designed to follow up previous drilling results and to further explore the 
Telephone Lake trend. This trend is a major fault zone which contains previous mineralized 
drill intercepts and extends northward into the Sue Deposits on the adjacent McClean Lake 
Mine property, operated by AREVA; and 

•  Vixen  Lake  South  -  designed  to  test  a  geophysical  anomaly  coincident  with  intense  clay 

alteration in historical drill holes. 

Drilling in the Area of the Horseshoe and Raven Deposits 

During  the  summer  of  2009,  23  drill  holes  totaling  7,103  metres  were  completed  in  the 
Horseshoe, Raven and adjacent areas. Thirteen of these holes tested possible extensions of some 
mineralized  zones  to  assess  the  potential  for  resource  expansion  and  to  test  for  downdip 
continuation  of  mineralization.  Drilling  intercepts  with  a  grade-thickness  product  of  greater  than 
0.05 and grades of greater than 0.05% U3O8 include the following: 

•  0.076% U3O8 over  4.0 metres, and 0.140% U3O8 over 2.1 metres in hole HU-361 

(Horseshoe northeast); 

•  0.087% U3O8 over  1.0 metre in hole RU-219 (pod on south side of Raven); 
•  0.107% U3O8 over  4.4 metres in hole RU-225 (Raven west); and 
•  0.120% U3O8 over  4.6 metres in hole RU-226 (Raven west). 

These intercepts slightly expand the strike length of the mineralized zones and would result in a 
small increase in estimated resources. Other drill holes bounded mineralization downdip. 

20 

 
 
 
 
 
 
 
 
 
 
 
 
The  remaining  drill  holes  tested  geophysical,  structural  and  known  alteration  targets  within  one 
kilometre of the Horseshoe and Raven Deposits. While none of these holes intersected significant 
mineralization,  areas  of  intense  alteration  which  could  potentially  host  mineralization  were 
intersected,  identifying  future  targets.  Notably,  in  one  deep  hole  (HU-363)  which  tested  the 
Dragon  Lake  Fault  on  the  east  side  of  the  Horseshoe  Deposit,  extensive  and  intense  alteration 
extends downward for at least 600 metres into basement rocks, forming a potential feeder zone 
for  mineralization.  Given  the  intensity  of  alteration  along  this  corridor,  future  drilling  will  target 
areas to the south where the Dragon Lake Fault intersects graphitic gneiss. 

Telephone Lake 

During  the  summer  of  2009,  7,968  metres  of  drilling  in  26  drill  holes  distributed  over  a  four-
kilometre  strike  length  were  completed  in  the  Telephone  Lake  area  (“Telephone”).  Telephone  is 
located  immediately  south  of  the  Sue  and  McClean  Lake  Deposits  and  has  the  potential  for  the 
discovery  of  Sue  C,  D  and  E  or  Eagle  Point  style  basement-hosted  mineralization  along  the 
Telephone Lake Fault, or where fault systems intersect the sub-Athabasca unconformity.  

Drilling  in  2009  targeted  areas  of  known  mineralization  near  the  unconformity  that  included 
previous  intercepts  of  0.20%  U3O8  over  6.8  metres  in  2006  drill  hole  SP-166  and  4.52%  U3O8 
over 0.5 metres in 2005 drill hole SP-156.  

Drilling intercepts with a grade-thickness product of greater than 0.05 and grades of greater than 
0.05% U3O8 include the following: 

•  0.110% U3O8 over  0.5 metres in hole SP-191; 
•  0.100% U3O8 over  2.0 metres, and 0.401% U3O8 over 1.9 metres in hole SP-193; 
•  0.277% U3O8 over  0.3 metres in hole SP-194; 
•  0.066% U3O8 over  1.1 metres, and 0.055% U3O8 over 1.0 metres in hole SP-196; 
•  0.105% U3O8 over  1.1 metres, and 0.074% U3O8 over 2.8 metres in hole SP-201; 
•  1.527% U3O8 over  1.5 metres in hole SP-203; 
•  0.076% U3O8 over  1.6 metres in hole SP-207; 
•  0.062% U3O8 over  1.0 metres in hole SP-209; 
•  0.120% U3O8 over  0.7 metres in hole SP-210; 
•  0.370% U3O8 over  6.5 metres, including 1.131% U3O8 over 2.0 metres, in hole SP-211; 
•  0.360% U3O8 over  1.0 metres in hole SP-212; and 
•  0.140% U3O8 over  0.4 metres, and 0.125% U3O8 over 2.7 metres in hole SP-213. 

True  thickness  of  mineralization  has  not  yet  been  determined.  Intercepts  in  drill  holes  SP-201, 
203,  210,  211  and  212  are  unconformity-hosted  mineralization,  while  all  other  intercepts  are 
basement-hosted. 

The  Telephone  drilling  has  highlighted  three  anomalously  mineralized  areas  that  contain  a 
combination  of  unconformity-hosted  and  basement-hosted  mineralization.  Additional  mineralized 
drilling  intercepts  are  also  present  periodically  along  the  four-kilometre  length  of  the  Telephone 
Lake trend and extend southward into the Shamus Lake area. 

As  mineralization  is  open  in  many  areas,  UEX  focused  its  2010  winter  exploration  program  to 
follow up these results. 

Vixen Lake South 

In the Vixen Lake South area, which lies 1.5 kilometres northwest of the Raven Deposit, drilling 
tested  the  core  of  a  well-defined,  east-northeast  trending  gravity-resistivity  low  where  historical 
drilling in shallow holes had identified broad areas of clay alteration. Alteration style, geophysical 
signature  and  the  east-northeast  trend  of  the  alteration  zones  are  similar  to  the  alteration 
signature associated with the Horseshoe and Raven Deposits. Four drill holes (VU-001 to VU-004, 
1,697 metres total) were drilled; no significant mineralization was intersected. 

21 

 
 
 
 
 
 
 
 
 
 
 
 
Hidden Bay Project: 2010 Exploration and Development Programs 
A  budget  of  $1.6  million  was  approved  for  UEX’s  2010  winter  program  on  the  Hidden  Bay 
property. 

Winter 2010 Drilling Program at Telephone Lake 

A winter 2010 diamond drilling program in the Telephone  Lake area of the Hidden Bay property 
consisting  of  21  holes  totaling  6,531  metres  commenced  on  February  1st  and was  completed  on 
March 1st. Two drills, operated by Driftwood Diamond Drilling Ltd. of Smithers, British Columbia, 
were utilized during the program. 

The drilling program was designed to test potential downdip continuation of known mineralization, 
to test along strike for extensions of unconformity mineralization, and to test gaps where widely-
spaced  sections  have  geology  favourable  for  basement-hosted  mineralization.  The  geochemical 
results from this drilling program are pending. 

Winter 2010 Geophysical Program in the Telephone-Shamus Area 

A  geophysical  program  consisting  of  approximately  150  line-kilometres  of  linecutting  and  120 
line-kilometres of DC Resistivity and gravity is currently in progress. This geophysical survey will 
extend from the southwestern parts of the Telephone Lake area southwesterly to the Hidden Bay 
property  boundary  and  will  test  for  areas  of  alteration  potentially  associated  with  uranium 
mineralization. Areas of anomalous alteration and low-grade mineralization have previously been 
intersected in several drill holes on the Shamus grid and mineralization occurs to the southwest 
on adjacent properties along the same trend. 

In  addition  to  these  activities,  property-wide  compilation  and  evaluation  will  continue  utilizing 
previous exploration data. 

Future Scoping Studies for Horseshoe and Raven 

With  a  high  proportion  of  the  Horseshoe  and Raven  resource  base  in  the  Indicated  category,  UEX 
will  be  initiating  a  scoping-level  evaluation  of  the  potential  economic  viability  of  mining  the 
deposits, which could then be advanced to feasibility level if results are encouraging. These studies 
will  examine  the  most  efficient  methods  and  procedures  for  extracting  the  defined  uranium 
resource, including the most appropriate road  access and support infrastructure, mining methods, 
operating  plans,  cash  flow  analyses  and  projections  in  order  to  determine  net  present  values  and 
internal  rates  of  return  for  the  deposits  at  various  uranium  price  levels.  In  support  of  such  work, 
environmental  baseline  studies  have  been underway  since  2006,  previously  reported  metallurgical 
studies  have  been  completed  and  initial  geotechnical  studies  have  been  performed.  UEX  has 
engaged  a  Mining  Engineer  to  oversee  all  aspects  of  this  project  on  its  behalf  including  the 
identification  of  independent  consulting  firms  from  which  proposals  will  be  requested,  review  of 
proposals, granting of the contract and continued monitoring of the project. 

Other Athabasca Projects 

During 2009, UEX’s major focus was to expand on the successes of exploration and development 
on it’s Hidden Bay and Western Athabasca Projects. Consequently, no significant exploration work 
was  conducted  on  its  Black  Lake,  Riou  Lake  and  Northern  Athabasca  Projects  during  2009  or 
planned for 2010. 

Black Lake Project 

The Black Lake Project (“Black Lake”) is located within the northern part of the Athabasca Basin 
and  consists  of  12  claims  totaling  30,381  hectares.  The  centre  of  the  property  area  is 
approximately 15 kilometres south of the town of Stony Rapids, Saskatchewan. 

Riou Lake Project 

The Riou Lake Project (“Riou Lake”) consists of 12 claims totaling 32,306 hectares and is located 
within the northern Athabasca Basin near the town of Stony Rapids, Saskatchewan. 

22 

 
 
 
 
 
 
 
 
 
 
 
 
Northern Athabasca Projects 

UEX’s 100%-owned Northern Athabasca Projects consists of five projects totaling 57,975 hectares 
in  17  claims  located  on  the  northern  rim  of  the  Athabasca  Basin  near  Stony  Rapids, 
Saskatchewan. 

Qualified Person 

The disclosure of technical information regarding UEX’s properties in the MD&A has been reviewed 
and  approved  by  R.  Sierd  Eriks,  P.Geo.,  UEX’s  Vice  President  of  Exploration,  who  is  a  Qualified 
Person as defined by N.I. 43-101. 

Risks and Uncertainties 

An  investment  in  UEX  common  shares  is  considered  speculative  due  to  the  nature  of  UEX’s 
business  and  the  present  stage  of  its  development.  A  prospective  investor  should  carefully 
consider the risk factors set out below. 

It  is  not  possible  to  determine  if  the  exploration  programs  of  UEX  will  result  in 
profitable commercial mining operations 

The  successful  exploration  and  development  of  mineral  properties  is  speculative.  Such  activities 
are  subject  to  a  number  of  uncertainties,  which  even  a  combination  of  careful  evaluation, 
experience  and  knowledge  may  not  eliminate.  Most  exploration  projects  do  not  result  in  the 
discovery of commercially mineable deposits. There is no certainty that the expenditures made or 
to be made by UEX in the exploration and development of its mineral properties or properties in 
which  it  has  an  interest  will  result  in  the  discovery  of  uranium  or  other  mineralized  materials  in 
commercial  quantities.  While  discovery  of  a  uranium  deposit  may  result  in  substantial  rewards, 
few properties that are explored are ultimately developed into producing mines. Major expenses 
may be required to establish reserves by drilling and to construct mining and processing facilities 
at  a  site.  It  is  impossible  to  ensure  that  the  current  exploration  programs  of  UEX  will  result  in 
profitable commercial uranium mining operations. 

Uranium price fluctuations could adversely affect UEX 

The market price of uranium is the most significant market risk for companies exploring for and 
producing  uranium.  The  marketability  of  uranium  is  subject  to  numerous  factors  beyond  the 
control  of  UEX.  The  price  of  uranium  may  experience  volatile  and  significant  price  movements 
over  short  periods  of  time.  Factors  impacting  price  include  demand  for  nuclear  power,  political 
and  economic  conditions  in  uranium  producing  and  consuming  countries,  reprocessing  of  spent 
fuel and the re-enrichment of depleted uranium tails or waste, sales of excess civilian and military 
inventories  (including  from  the  dismantling  of  nuclear  weapons)  by  governments  and  industry 
participants and production levels and costs of production in countries such as Russia, Africa and 
Australia. 

Competition in the uranium industry could adversely affect UEX 

The  international  uranium  industry  is  highly  competitive.  The  uranium  mining  industry  is  global, 
and consists of a small, decreasing number of large players. In 2003, eight producers accounted 
for  approximately  80%  of  the  world’s  uranium  production.  However,  given  the  large  number  of 
commercial  reactors  and  diverse  fuelling  requirements,  there  are  market  niches  for  smaller  low 
cost producers. The key requirement for most producers now is low cost production and flexible 
marketing more than high volume production. An enabling factor is mine location. Geographically, 
about  50%  of  the  world’s  mined  uranium  comes  from  Canada  and  Australia  with  Canada  well 
positioned  for  further  development.  UEX  competes  with  other  domestic  and  international 
companies that have greater financial, human and technical resources. 

Resource estimates are based on interpretation and assumptions 

Mineralization  figures  presented  in  this  document  and  in  UEX’s  filings  with  securities  regulatory 
authorities, press releases and other public statements that may be made from time to time are 
based upon estimates. These estimates are imprecise and depend upon geological interpretation 
and  statistical  inferences  drawn  from  drilling  and  sampling  analysis,  which  may  prove  to  be 

23 

 
 
 
 
 
unreliable. There can be no assurance that these estimates will be accurate or this mineralization 
could be mined or processed profitably. 

Mineralization  estimates  for  UEX’s  properties  may  require  adjustments  or  downward  revisions 
based  upon  further  exploration  or  development  work,  actual  production  experience,  or  future 
changes in uranium price. In addition, the grade of mineralization ultimately mined, if any, may 
differ from that indicated by drilling results. There can be no assurance that minerals recovered in 
small  scale  tests  will  be  duplicated  in  large  scale  tests  under  on-site  conditions  or  in  production 
scale. 

In addition, certain of the resource estimates presented in this document and in UEX’s filings with 
securities  regulatory  authorities,  press  releases  and  other  public  statements  that  may  be  made 
from time to time are historical estimates. These historical estimates were not made using current 
Canadian  Institute  of  Mining,  Metallurgy  and  Petroleum  categories  and  no  current  resource  or 
reserve  confidence  categories  were  applied.  As  a  result,  these  estimates  are  not  compliant  with 
N.I. 43-101. UEX has not independently verified the results of these historical resource estimates 
and they may not be reliable. 

Failure  to  obtain  additional  financing  on  a  timely  basis  could  cause  UEX  to  reduce  its 
interest in its properties 

The Company has sufficient financial resources to carry out planned exploration on all its projects 
and to fund its general administrative costs; however, there are no revenues from operations and 
no  assurances  that  sufficient  funding  will  be  available  to  conduct  further  exploration  and 
development  of  its  projects  or  to  fund  exploration  expenditures  under  the  terms  of  any  joint 
venture  or  option  agreements  after  that  time.  If  the  Company’s  exploration  and  development 
programs  are  successful,  additional  funds  will  be  required  for  development  of  one  or  more 
projects. Failure to obtain additional funding could result in the delay or indefinite postponement 
of  further  exploration  and  development  or  the  possible  loss  of  the  Company’s  properties.  It  is 
intended that such funding will be obtained primarily from future equity issues. If additional funds 
are raised from the issuance of equity or equity-linked securities, the percentage ownership of the 
current  shareholders  of  UEX  will  be  reduced,  and  the  newly  issued  securities  may  have  rights, 
preferences  or  privileges  senior  to  or  equal  to  those  of  the  holders  of  UEX’s  existing  common 
shares. The ability of UEX to raise the additional capital and the cost of such capital will depend 
upon  market  conditions  from  time  to  time.  There  can  be  no  assurances  that  such  funds  will  be 
available at reasonable cost or at all.  

Competition from other energy sources and public acceptance of nuclear energy 

Nuclear energy competes with other sources of energy, including oil, natural gas, coal and hydro-
electricity. These other energy sources are to some extent interchangeable with nuclear energy, 
particularly over the longer term. Lower prices of oil, natural gas, coal and hydro-electricity may 
result  in  lower  demand  for  uranium  concentrate  and  uranium  conversion  services.  Furthermore, 
the growth of the uranium and nuclear power industry beyond its current level will depend upon 
continued  and  increased  acceptance  of  nuclear  technology  as  a  means  of  generating  electricity. 
Because  of  unique  political,  technological  and  environmental  factors  that  affect  the  nuclear 
industry, the industry is subject to public opinion risks which could have an adverse impact on the 
demand for nuclear power and increase the regulation of the nuclear power industry. 

Dependence on key management employees 

UEX’s  development  to  date  has  depended,  and  in  the  future  will  continue  to  depend,  on  the 
efforts of key management employees. 

Compliance  with  and  changes  to  current  environmental  and  other  regulatory  laws, 
regulations  and  permits  governing  operations  and  activities  of  uranium  exploration 
implementation,  application  or 
interpretation, 
companies,  or  more  stringent 
enforcement thereof, could have a material adverse impact on UEX 

Mining and refining operations and exploration activities, particularly uranium mining, refining and 
conversion  in  Canada,  are  subject  to  extensive  regulation  by  provincial,  state,  municipal  and 
federal  governments.  Such  regulations  relate  to  production,  development,  exploration,  exports, 

24 

 
 
 
 
 
taxes  and  royalties,  labour  standards,  occupational  health,  waste  disposal,  protection  and 
remediation  of  the  environment,  mines  decommissioning  and  reclamation,  mine  safety,  toxic 
substances and other matters. Compliance with such laws and regulations has increased the costs 
of  exploring,  drilling,  developing  and  constructing.  It  is  possible  that,  in  the  future,  the  costs, 
delays and other effects associated with such laws and regulations may impact UEX’s decision to 
proceed  with  exploration  or  development  or  that  such  laws  or  regulations  may  result  in  UEX 
incurring  significant  costs  to  remediate  or  decommission  properties  which  do  not  comply  with 
applicable environmental standards at such time. UEX believes it is in substantial compliance with 
all material laws and regulations that currently apply to its operations. However, there can be no 
assurance  that  all  permits  which  UEX  may  require  for  the  conduct  of  uranium  exploration 
operations  will  be  obtainable  or  can  be  maintained  on  reasonable  terms  or  that  such  laws  and 
regulations  would  not  have  an  adverse  effect  on  any  uranium  exploration  project  which  UEX 
might  undertake.  World-wide  demand  for  uranium  is  directly  tied  to  the  demand  for  electricity 
produced by the nuclear power industry, which is also subject to extensive government regulation 
and policies. 

Failure  to  comply  with  applicable  laws,  regulations  and  permitting  requirements  may  result  in 
enforcement  actions.  These  actions  may  result  in  orders  issued  by  regulatory  or  judicial 
authorities  causing  operations  to  cease  or  be  curtailed,  and  may  include  corrective  measures 
requiring  capital  expenditures,  installation  of  additional  equipment  or  remedial  actions. 
Companies  engaged  in  uranium  exploration  operations  may  be  required  to  compensate  others 
who  suffer  loss  or  damage  by  reason  of  such  activities  and  may  have  civil  or  criminal  fines  or 
penalties imposed for violations of applicable laws or regulations. 

Dilution from further equity financing 

If  UEX  raises  additional  funding  by  issuing  additional  equity  securities,  such  financing  may 
substantially dilute the interests of shareholders of UEX and reduce the value of their investment. 

Conflicts of interest 

Some of the directors of UEX are also directors of other companies that are similarly engaged in 
the business of acquiring, exploring and developing natural resource properties. Such associations 
may give rise to conflicts of interest from time to time. In particular, one of those consequences 
will  be  that  corporate  opportunities  presented  to  a  director  of  UEX  may  be  offered  to  another 
company or companies with which the director is associated, and may not be presented or made 
available to UEX. The directors of UEX are required by law to act honestly and in good faith with a 
view to the best interests of UEX, to disclose any interest which they may have in any project or 
opportunity of UEX, and to abstain from voting on such matter. Conflicts of interest that arise will 
be subject to and governed by procedures prescribed in the Company’s Code of Ethics and by the 
Canada Business Corporations Act. 

Accounting policies 

The  accounting  policies  and  methods  employed  by  the  Company  determine  how  it  reports  its 
financial  condition  and  results  of  operations,  and  they  may  require  management  to  make 
judgements or rely on assumptions about matters that are inherently uncertain. The Company’s 
results of operations are reported using policies and methods in accordance with Canadian GAAP. 
Management  of  UEX  exercises  judgement  in  applying  accounting  methods  to  ensure  that,  while 
GAAP  compliant,  they  reflect  the  most  appropriate  manner  in  which  to  record  the  Company’s 
financial  condition  and  operating  results.  In  certain  instances,  Canadian  GAAP  allows  accounting 
policies  and  methods  to  be  selected  from  two  or  more  alternatives,  any  of  which  might  be 
reasonable  but  may  result  in  UEX  reporting  materially  different  amounts.  Management  regularly 
re-evaluates its assumptions but the choice of method or policy employed may have a significant 
impact on the actual values reported. 

Internal controls 

Internal  controls  over  financial  reporting  are  procedures  designed  to  provide  reasonable 
assurance that transactions are properly authorized, assets are safeguarded against unauthorized 
or  improper  use,  and  transactions  are  properly  recorded  and  reported.  A  control  system,  no 

25 

 
 
 
 
matter  how  well  designed  and  operated,  can  provide  only  reasonable,  not  absolute,  assurance 
with respect to the reliability of financial reporting and financial statement preparation. 

Market price of shares 

Securities  of  mining  companies  have  experienced  substantial  volatility  in  the  past,  including 
during the current credit crisis, often based on factors unrelated to  the financial performance or 
prospects  of  the  companies  involved.  These  factors  include  macroeconomic  conditions  in  North 
America  and  globally,  and  market  perceptions  of  the  attractiveness  of  particular  industries.  The 
price  of  UEX’s  securities  is  also  likely  to  be  significantly  affected  by  short-term  changes  in 
commodity prices, other mineral prices, currency exchange fluctuation, or in its financial condition 
or  results  of  operations  as  reflected  in  its  periodic  reports.  Other  factors  unrelated  to  the 
performance  of  UEX  that  may  have  an  effect  on  the  price  of  the  securities  of  UEX  include  the 
following: the extent of analytical coverage available to investors concerning the business of UEX 
may  be  limited  if  investment  banks  with  research  capabilities  do  not  follow  UEX’s  securities; 
lessening  in  trading  volume  and  general  market  interest  in  UEX’s  securities  may  affect  an 
investor’s  ability  to  trade  significant  numbers  of  securities  of  UEX;  and  the  size  of  UEX’s  public 
float and its inclusion in market indices may limit the ability of some institutions to invest in UEX’s 
securities.  If  an  active  market  for  the  securities  of  UEX  does  not  continue,  the  liquidity  of  an 
investor’s  investment  may  be  limited  and  the  price  of  the  securities  of  the  Corporation  may 
decline.  If  an  active  market  does  not  exist,  investors  may  lose  their  entire  investment  in  the 
Company.  As  a  result  of  any  of  these  factors,  the  market  price  of  the  securities  of  UEX  at  any 
given point in time may not accurately reflect the long-term value of UEX. Securities class-action 
litigation has been brought against companies following periods of volatility in the market price of 
their securities. UEX may in the future be the target of similar litigation. Securities litigation could 
result in substantial costs and damages and divert management’s attention and resources. 

Reliance on other companies as operators 

Where  another  company  is  the  operator  and  majority  owner  of  a  property  in  which  UEX  has  an 
interest, UEX is and will be, to a certain extent, dependent on that company for the nature and 
timing  of  activities  related  to  those  properties  and  may  be  unable  to  direct  or  control  such 
activites. 

The  potential  costs  which  could  be  associated  with  any  liabilities  not  covered  by 
insurance or in excess of insurance coverage may cause substantial delays and require 
significant capital outlays, adversely affecting UEX’s financial position 

The  nature  of  the  risks  UEX  faces  in  the  conduct  of  its  operations  are  such  that  liabilities  could 
exceed  policy  limits  in  any  insurance  policy  or  could  be  excluded  from  coverage  under  an 
insurance  policy.  The  potential  costs  that  could  be  associated  with  any  liabilities  not  covered  by 
insurance or in excess of insurance coverage or compliance with applicable laws and regulations 
may  cause  substantial  delays  and  require  significant  capital  outlays,  adversely  affecting  UEX’s 
financial position. 

International Financial Reporting Standards (“IFRS”) 

The  use  of  IFRS  for  financial  reporting  in  Canada  will  be  applicable  for  the  fiscal  year  beginning 
January  1,  2011.  The  Company’s  IFRS  transition  plan  consists  of  three  main  phases  –  Scoping, 
Analysis and Implementation. The Scoping phase involves a high-level analysis of the significant 
accounting differences between IFRS and Canadian GAAP and determining the potential impact of 
the new accounting standards on business areas such as information technology, internal controls 
and  disclosure  controls.  The  Analysis  phase  involves  a  more  comprehensive  analysis  of  the 
accounting standards, including the development of accounting policies and the quantification of 
the conversion impact. The Implementation phase executes the changes identified in the Analysis 
phase. 

The  Company  has  completed  the  Scoping  phase,  and  both  the  Analysis  and  Implementation 
phases are in progress. The Company has made an initial determination that no IFRS 1 optional 
elections  will  be  utilized.  In  addition,  the  Company  has  made  an  initial  determination  of  which 
accounting  policies  will  be  adopted  under  IFRS.  The  Company  is  still  analyzing  how  IFRS  will 

26 

 
 
 
 
 
impact  financial  statement  disclosure  and  the  options  that  are  available.  A  more  in-depth 
discussion of the expected accounting changes follows after the transition plan summary. 

The following table highlights some of the key activities in the transition plan and what has been 
accomplished as of December 31, 2009. 

Key Activity 

Milestones 

Status 

Financial Statement Preparation 

• 

Identification of significant 
accounting differences 

•  Selection of accounting policy 

choices 

•  Selection of choices available 
under IFRS 1 (first-time 
adoption) 

• 

Financial statement format 

•  Changes in disclosure 

Infrastructure 

•  Development of knowledge and 

resources 

• 

IT impact assessment and 
conversion 

Control Environment 

•  Assessment of impact on ICFR 

and DC&P 

•  Changes in processes to 
accommodate IFRS 

•  Documentation requirements 

Business Policy 

Identification of major 
differences and accounting 
policy choices made by the 
end of first quarter of 2010 

Quantification and 
development of disclosure to 
occur through 2010 

Identification of areas of major 
accounting differences completed 

Completed review of probable 
accounting changes 

Completed review of probable 
utilization of IFRS 1 optional 
elections 

Detailed analysis required for 
financial statement disclosure 
options 

Major knowledge training 
completed by end of 2009; 
new developments monitored 
throughout 2010 

IT systems ready to process 
information in parallel in 
2010 

Formal course training completed 
and more courses being attended 
throughout 2010 

Regular updates provided to the 
audit committee 

IASB activity being monitored on 
ongoing basis 

IT system ready to account for the 
Company’s activities under both 
Canadian GAAP and IFRS for 2010 

Processes and documentation 
to be complete by end of 
2010 

Impact assessment started 

Processes and policies being 
evaluated and amended to 
accommodate accounting policy 
choices 

•  Assessment of impact on capital 

adequacy 

Assessment to be complete 
by mid-2010 

Impact assessment to be 
monitored throughout 2010 

Financial Statement Impact – IFRS 1 

The Company does not expect to use any of the IFRS 1 optional elections available to first time 
adopters of IFRS. 

IFRS – Accounting Policy Choices 

To  date,  the  Company  has  identified  one  accounting  policy  choice  which  is  significantly  different 
from  the  Company’s  current  accounting  policies.  Under IFRS  6  Exploration  for and  Evaluation  of 
Mineral Resources, there are two options for the recognition and measurement of exploration and 
evaluation  expenditures.  The  Company  is  currently  reviewing  the  option  to  expense  exploration 
and evaluation expenditures through the statement of operations as they are incurred. This would 
be  a  departure  from  the  Company’s  current  accounting  practice  of  capitalizing  mineral  property 
exploration  costs  until  such  time  as  the  project  to  which  they  relate  is  put  into  commercial 
production, sold, abandoned or the recovery of costs is determined to be unlikely. This may also 

27 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
impact  the  recognition  and  measurement  of  future  income  taxes  in  accordance  with  IAS  12, 
Income Taxes. 

The  Company  is  in  the  process  of  assessing  the  IFRS  conversion  adjustments,  but  does  not 
expect any significant changes from the adoption of the following IFRS: 

• 
• 
• 
• 

IFRS 2 – Share Based Payments; 
IAS 16 Property, Plant and Equipment; 
IAS 36 Impairment of Assets; and 
IAS 37 Provisions, Contingent Liabilities and Contingent Assets. 

Critical Accounting Estimates 

The  Company  prepares  its  financial  statements  in  accordance  with  Canadian  Generally  Accepted 
Accounting Principles (“GAAP”), which require management to estimate various matters that are 
inherently uncertain as of the date of the financial statements. Accounting estimates are deemed 
critical  when  a  different  estimate  could  have  reasonably  been  used  or  where  changes  in  the 
estimate  are  reasonably  likely  to  occur  from  period  to  period,  and  would  materially  impact  the 
Company’s  financial  statements.  The  Company’s  significant  accounting  policies  are  discussed  in 
the  audited  annual  financial  statements.  Critical  estimates  inherent  in  these  accounting  policies 
are discussed below: 

Valuation  of  Mineral  Properties  -  The  amounts  shown  for  mineral  properties  and  deferred 
exploration  costs  represent  costs  to  date,  and  do  not  necessarily  represent  present  or  future 
values,  as  they  are  entirely  dependent  upon  the  economic  recovery  of  current  and  future 
reserves.  All  acquisition,  exploration,  development  and  start-up  costs  are  capitalized  until  such 
time  as  the  project  to  which  they  relate  is  put  into  commercial  production,  sold,  abandoned  or 
recovery of costs is determined to be unlikely by management. 

Asset Retirement Obligations - The Company’s mining, exploration and development activities 
are subject to various environmental government regulations, including those for asset retirement 
obligations. The Company’s judgements and estimates are made when estimating the discounted 
future  cash  settlement  of  an  asset  retirement  obligation.  In some  cases,  these  obligations  could 
be incurred many years from the date of estimate. These estimates may be revised as a result of 
changes  in  government  regulations,  or  as  a  result  of  escalation  of  exploration  properties  to 
development or production stage. 

Stock-based  Compensation  -  UEX  uses  the  Black-Scholes  Option  Pricing  Model  to  determine 
the  fair  value  of  options  granted.  Option  pricing  models  require  management  to  estimate  and 
input highly subjective assumptions including the expected future price volatility and the expected 
life  of  the  options.  Changes  in  the  subjective  input  assumptions  can  materially  affect  the  fair 
value  estimate,  and  therefore  the  existing  models  do  not  necessarily  provide  a  reliable  single 
measure of the fair value of the Company’s stock options granted. 

Disclosure Controls and Procedures 

The  Company  has  established  disclosure  controls  and  procedures  to  ensure  that  information 
disclosed  in  this  MD&A  and  the  related  financial  statements  was  properly  recorded,  processed, 
summarized  and  reported  to  the  Company’s  Board  and  Audit  Committee.  The  Company’s 
certifying  officers  conducted  or caused  to  be  conducted  under  their  supervision  an  evaluation  of 
the  disclosure  controls  and  procedures  as  required  under  Canadian  Securities  Administration 
regulations, as at December 31, 2009. Based on the evaluation, the Company’s certifying officers 
concluded that the disclosure controls and procedures were effective to provide a reasonable level 
of  assurance  that  information  required  to  be  disclosed  by  the  Company  in  its  annual  filings  and 
other reports that it files or submits under Canadian securities legislation is recorded, processed, 
summarized  and  reported  within  the  time  period  specified  and  that  such  information  is 
accumulated and communicated to the Company’s management, including the certifying officers, 
as appropriate to allow for timely decisions regarding required disclosure. 

28 

 
 
 
 
 
 
 
 
 
 
 
It  should  be  noted  that  while  the  Company’s  certifying  officers  believe  that  the  Company’s 
disclosure  controls  and  procedures  provide  a  reasonable  level  of  assurance  and  that  they  are 
effective,  he  does  not  expect  that  the  disclosure  controls  and  procedures  will  prevent  all  errors 
and  fraud.  A  control  system,  no  matter  how  well  conceived  or  operated,  can  provide  only 
reasonable, not absolute, assurance that the objectives of the control system are met. 

Internal Controls Over Financial Reporting 

The  Company’s  certifying  officers  acknowledge  that  they  are  responsible  for  designing  internal 
controls over financial reporting, or causing them to be designed under their supervision in order 
to provide reasonable assurance regarding the reliability of financial reporting and the preparation 
of financial statements for external purposes in accordance with Canadian GAAP. 

There were no changes in these controls during the most recent interim period ending December 
31, 2009 that had materially affected, or are reasonably likely to materially affect, such controls. 

Based upon the Internal Control over Financial Reporting – Guidance for Smaller Public Companies by The 
Committee  of  Sponsoring  Organization  of  the  Treadway  Commission  (COSO)  framework,  the  Company’s 
certifying  officers,  have  evaluated  or  caused  to  be  evaluated  under  their  supervision  the 
effectiveness  of  the  Company’s  internal  controls  over  financial  reporting.  Based  upon  this 
assessment, management has concluded that as at December 31, 2009, the Company’s internal 
control  over  financial  reporting  was  effective  to  provide  reasonable  assurance  regarding  the 
preparation of the Company’s financial statements in accordance with Canadian GAAP. 

The  internal  controls  over  financial  reporting  were  designed  to  ensure  that  testing  and  reliance 
could be achieved. Management and the Board of Directors work to mitigate the risk of a material 
misstatement  in  financial  reporting;  however,  there  can  be  no  assurance  that  this  risk  can  be 
reduced to less than a remote likelihood of a material misstatement. 

Caution Regarding Forward-Looking Statements 

Statements contained in this document that are not historical facts are forward-looking statements and are 
prospective.  These  statements  appear  in  a  number  of  different  places  in  this  Management  Discussion  and 
Analysis, but principally under the headings “Overview” and “Outlook” above and can be identified by words 
such  as  “estimates”,  “projects”,  “expects”,  “intends”,  “believes”,  “plans”,  or  their  negatives  or  other 
comparable  words.  Forward-looking  statements  include  statements  regarding  the  outlook  for  our  future 
operations,  plans  and  timing  for  the  commencement  or  advancement  of  exploration  activities  on  our 
properties,  statements  about  future  market  conditions,  supply  and  demand  conditions,  forecasts  of  future 
costs and expenditures, the outcome of any legal proceedings, and other expectations, intention and plans 
that  are  not  historical  fact.  Forward-looking  statements  are  based  on  certain  factors  and  assumptions 
including  expected  economic  conditions,  uranium  prices,  results  of  operations,  performance,  and  business 
prospects  and  opportunities.  UEX  considers  the  factors  and  assumptions  on  which  these  forward-looking 
statements  are  based  to  be  reasonable  at  the  time  they  were  prepared,  but  cautions  readers  that  these 
assumptions  may  ultimately  prove  to  be  incorrect.  Forward-looking  statements  by  their  nature  necessarily 
involve  risks,  uncertainties  and  other  factors  including  without  limitation,  the  risk  that  uranium  price 
fluctuations  could  adversely  affect  UEX,  that  UEX’s  exploration  activities  may  not  result  in  profitable 
commercial mining operations, that competition from other energy sources and public acceptance of nuclear 
energy may affect UEX’s prospects, that competition in the uranium industry could adversely affect UEX, that 
failure to obtain additional financing on a timely basis could cause UEX to reduce its interest in its properties, 
that  compliance  with  and  changes  to  environmental  and  other  regulatory  laws  could  adversely  affect  UEX, 
and  other  factors  described  herein  under  “Risks  and  Uncertainties”  as  well  as  other  unanticipated  and 
unusual  events.  These  and  other  factors  could  cause  actual  results  to  differ  materially  from  future  results 
expressed  or  implied  by  such  forward-looking  statements.  Consequently,  all  forward-looking  statements 
made in this Management Discussion and Analysis are qualified by this cautionary statement and there can 
be no assurance that actual results or developments anticipated by UEX will be realized. For the reasons set 
forth above, investors should not place undue reliance on forward-looking statements. Except as required by 
applicable securities laws (and UEX’s disclosure policy), UEX disclaims any intention or obligation to update 
or revise any forward looking statements whether as a result of new information, future events or otherwise. 

29 

 
 
 
 
 
 
 
 
Financial Statements of 

UEX  CORPORATION 

Years ended December 31, 2009 and 2008 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
KPMG LLP 
Chartered Accountants 
PO Box 10426 777 Dunsmuir Street 
Vancouver BC V7Y 1K3 
Canada 

Telephone   (604) 691-3000 
(604) 691-3031 
Fax 
www.kpmg.ca 
Internet 

AUDITORS' REPORT TO THE SHAREHOLDERS 

We have audited the balance sheets of UEX Corporation as at December 31, 2009 and 2008 and the 
statements  of  operations,  comprehensive  loss  and  deficit  and  cash  flows  for  the  years  then  ended.  
These financial statements are the responsibility of the Company's management.  Our responsibility 
is to express an opinion on these financial statements based on our audits. 

We conducted our audits in accordance with Canadian generally accepted auditing standards.  Those 
standards  require  that  we  plan  and  perform  an  audit  to  obtain  reasonable  assurance  whether  the 
financial statements are free of material misstatement.  An audit includes examining, on a test basis, 
evidence supporting the amounts and disclosures in the financial statements.  An audit also includes 
assessing the accounting principles used and significant estimates made by management, as well as 
evaluating the overall financial statement presentation. 

In our opinion, these financial statements present fairly, in all material respects, the financial position 
of  the  Company  as  at  December  31,  2009  and  2008  and  the  results  of  its  operations  and  its  cash 
flows  for  the  years  then  ended  in  accordance  with  Canadian  generally  accepted  accounting 
principles. 

KPMG LLP (signed) 

Chartered Accountants 

Vancouver, Canada 
March 5, 2010 

KPMG LLP is a Canadian limited liability partnership and a member firm of the KPMG 
network of independent member firms affiliated with KPMG International Cooperative 
(“KPMG International”), a Swiss entity. 
KPMG Canada provides services to KPMG LLP. 

 
 
 
 
 
 
 
 
 
 
 
 
 
UEX CORPORATION 
Balance Sheets 

December 31, 2009 and 2008 

Assets 

Current assets: 

Cash and cash equivalents 
Amounts receivable 
Prepaid expenses 

Equipment (note 3) 

Mineral properties (note 4) 

2009 

2008 

$ 

16,938,416 
200,152 
104,563 

17,243,131 

$ 

24,166,305 
432,243 
186,770 

24,785,318 

164,788 

210,532 

145,909,266 

129,988,477 

$  163,317,185 

$  154,984,327 

Liabilities and Shareholders' Equity 

Current liabilities: 

Accounts payable and accrued liabilities 

$ 

694,925 

$ 

5,283,373 

14,829,975 

15,058,296 

138,144,108 
37,050,195 
(27,402,018) 

147,792,285 

124,699,739 
29,324,721 
(19,381,802) 

134,642,658 

$  163,317,185 

$ 

154,984,327  

Future income taxes (note 5) 

Shareholders' equity: 

Share capital (note 6) 
Contributed surplus (note 7) 
Deficit 

Nature of operations and going concern (note 1) 
Commitments (notes 4 and 8) 
Subsequent event (note 6(d)) 

See accompanying notes to financial statements. 

Approved on behalf of the Board: 

“Graham C. Thody” 

  Director 

“Emmet McGrath” 

  Director 

1 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
UEX CORPORATION 
Statements of Operations, Comprehensive Loss and Deficit 

Years ended December 31, 2009 and 2008 

Expenses: 

Amortization 
Bank charges and interest 
Donations 
Filing fees and stock exchange 
General and administration 
Insurance 
Legal and audit 
Rent 
Salaries and retiring allowance 
Stock-based compensation (note 6(c)) 
Telephone 
Travel and promotion 

2009 

2008 

$ 

11,840 
2,779 
- 
97,671 
203,396 
44,957 
204,046 
88,375 
1,116,372 
6,760,244 
9,925 
31,018 

$ 

12,008 
3,721 
120,000 
215,786 
238,755 
46,748 
219,795 
87,733 
465,086 
8,210,881 
8,391 
74,017 

Loss before the undernoted items 

(8,570,623) 

(9,702,921) 

Investment income 
Write-down of mineral property 

85,704 
- 

1,249,743 
(435,360) 

Loss before income taxes 

(8,484,919) 

(8,888,538) 

Future income tax recovery (note 5) 

464,703 

84,544 

Net loss and comprehensive loss for the year 

(8,020,216) 

(8,803,994) 

Deficit, beginning of year 

Deficit, end of year 

(19,381,802) 

(10,577,808) 

$ 

(27,402,018) 

$ 

(19,381,802) 

Basic and diluted loss per share 

$ 

(0.04) 

$ 

(0.05) 

Basic and diluted weighted average number of shares outstanding 

190,161,338 

183,662,888 

See accompanying notes to financial statements. 

2 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
UEX CORPORATION 
Statements of Cash Flows 

Years ended December 31, 2009 and 2008 

Cash provided by (used for): 

Operations: 

Net loss for the year 
Items not involving cash 

Amortization 
Future income tax recovery 
Stock-based compensation 
Write-down of mineral property 

Changes in non-cash operating working capital: 

Amounts receivable 
Prepaid expenses 
Accounts payable and accrued liabilities 

Investments: 

Mineral property expenditures 
Purchase of equipment 

Financing: 

2009 

2008 

$ 

(8,020,216) 

$ 

(8,803,994) 

11,840 
(464,703) 
6,760,244 
- 

90,322 
82,207 
(107,990) 

(1,648,296) 

12,008 
(84,544) 
8,210,881 
435,360 

29,060 
62,729 
144,756 

6,256 

(18,841,980) 
(44,867) 

(18,886,847) 

(27,766,842) 
(47,263) 

(27,814,105) 

Common shares issued, net of share issuance costs 

13,307,254 

143,680 

Decrease in cash and cash equivalents 

(7,227,889) 

(27,664,169) 

Cash and cash equivalents, beginning of year 

24,166,305 

51,830,474 

Cash and cash equivalents, end of year 

$  16,938,416 

$ 

24,166,305 

Supplementary information: 
Interest received 
Non-cash transactions: 

Increase (decrease) in accounts payable and accrued 
liabilities relating to mineral property expenditures 
Decrease in amounts receivable relating to mineral 

property expenditures 

Non-cash stock-based compensation included 

in mineral property expenditures 

Increase in mineral properties due to future income taxes 
Amortization included in mineral properties 

See accompanying notes to financial statements. 

$ 

102,755 

$ 

1,332,728 

(4,480,458) 

141,769 

977,271 
361,456 
78,771 

435,262 

650,701 

1,399,010 
517,443 
114,997  

3 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
UEX CORPORATION 
Notes to Financial Statements 

Years ended December 31, 2009 and 2008 

1.  Nature of operations and going concern: 

The  Company  was  incorporated  under  the  Canada  Business  Corporations  Act  on  October 2,  2001.    On 

October 23, 2001, the Company entered into an agreement with Pioneer Metals Corporation (Pioneer) and 

Cameco  Corporation  (Cameco)  to  establish  the  Company  as  a  public  uranium  exploration  company.    On 

July 17,  2002,  under a plan of arrangement  with Pioneer,  Pioneer transferred to the Company its  uranium 

exploration properties and all related assets, including the Riou Lake and Black Lake Projects.  On the same 

date,  Cameco  transferred  its  Hidden  Bay  uranium  exploration  property  and  certain  related  assets,  in 

exchange for shares of the Company. 

The  Company  is  in  the  business  of  exploring  and  developing  its  mineral  properties  and  has  not  yet 

determined  whether  its  mineral  properties  contain  ore  reserves  that  are  economically  recoverable.    The 

recoverability  of  amounts  shown  for  mineral  properties  is  dependent  upon  the  discovery  of  economically 

recoverable  ore  reserves  in  its  mineral  properties,  the  ability  of  the  Company  to  obtain  the  necessary 

financing to complete exploration and development, and upon future profitable production or proceeds from 

the disposition of its mineral properties.  Based on the Board approved 2010 budgets of approximately $9 

million  for  exploration  and  development  and  administrative  costs,  the  Company  has  sufficient  funding  to 

continue as a going concern. 

2.  Significant accounting policies: 

(a)  Basis of presentation: 

These financial statements are stated in Canadian dollars and have been prepared in accordance with 

Canadian generally accepted accounting principles (Canadian GAAP). 

(b)  Adoption of new accounting standards: 

During the year, the Company adopted the following new accounting standards issued by the Canadian 

Institute of Chartered Accountants (CICA): 

(i)  Goodwill and intangible assets: 

On January 1, 2009, the Company adopted the new requirements of CICA Handbook Section 3064 

Goodwill  and  Intangible  Assets.    This  new  accounting  standard  replaces  Section  3062  Goodwill 

and  Other  Intangible  Assets.    Section  3064  expands  on  the  standards  for  the  recognition, 

measurement,  presentation,  and  disclosure  of  goodwill  subsequent  to  its  initial  recognition  and 

intangible assets.  The adoption of this standard had no effect on these financial statements. 

(ii)  Credit risk and the fair value of financial assets and liabilities 

On January 23, 2009, the CICA Emerging Issues Committee (EIC) issued EIC-173 Credit Risk and 

the  Fair  Value  of  Financial  Assets  and  Financial  Liabilities.    EIC-173  is  effective  for  interim  and 

annual financial statements ending on or after January 20, 2009. Adoption of this guidance is to be 

applied  retrospectively  without  restatement.    EIC-173  clarifies  that  an  entity  should  take  into 

account  its  own  credit  risk  and  the  credit  risk  of  counterparties  in  determining  the  fair  value  of 

financial assets and liabilities, including derivatives.  The Company’s adoption of this abstract had 

no effect on these financial statements. 

4 

 
 
 
 
 
UEX CORPORATION 
Notes to Financial Statements 

Years ended December 31, 2009 and 2008 

2.  Significant accounting policies (continued): 

(b)  Adoption of new accounting standards (continued): 

(iii)  Mining exploration costs: 

In  March  2009,  the  CICA  Emerging  Issues  Committee  issued  EIC-174  Mining  Exploration  Costs.  

This  EIC  abstract  provides  guidance  related  to  the  capitalization  of  exploration  costs  and 

subsequent tests for recoverability and impairment of capitalized costs.  This standard is effective 

for financial statements issued after March 27, 2009.  The Company’s adoption of this abstract had 

no effect on these financial statements. 

(iv)  Financial Instruments: 

Effective for fiscal years ending after September 30, 2009, the Company adopted the amendments 

to  CICA  Handbook  Section  3862  Financial  Instruments  -  Disclosures  during  the  year.    The 

amendments  establish  revised  standards  for  the  disclosure  of  financial  instruments.    This  new 

standard establishes a three-tier hierarchy as a framework for disclosing the fair value of financial 

instruments based on the valuation inputs used. 

(c)  Use of estimates: 

The preparation of financial statements requires management to make estimates and assumptions that 

affect  the  reported  amounts  of  assets  and  liabilities  and  the  disclosure  of  contingent  assets  and 

liabilities  at  the  date  of  the  financial  statements  and  the  reported  amounts  of  revenue  and  expenses 

during the reporting period.  Significant areas requiring the use of management estimates relate to the 

valuation of mineral properties, determination of valuation allowances for future income tax assets and 

assumptions  used  in  determining  the  fair  value  of  non-cash  stock-based  compensation.    Actual 

amounts may differ from such estimates. 

(d)  Cash equivalents: 

Cash equivalents are highly liquid investments having a maturity of three months or less at the date of 

acquisition and are readily convertible to contracted amounts of cash. 

(e)  Equipment: 

Equipment  is  stated  at  cost  less  accumulated  amortization.    Amortization  is  provided  on  a  declining-

balance basis over the expected useful lives of the assets, using the following rates: 

Asset 

Exploration equipment 
Computer equipment 
Furniture and fixtures 

Rate 

30% 
30% - 100% 
20% 

In the year of acquisition, amortization is provided at one-half the declining balance rate. 

5 

 
 
 
 
 
 
 
 
 
 
 
UEX CORPORATION 
Notes to Financial Statements 

Years ended December 31, 2009 and 2008 

2.  Significant accounting policies (continued): 

(f)  Mineral properties: 

All acquisition, exploration and development costs are capitalized until such time as the project to which 

they relate is put into commercial production, sold, abandoned or the recovery of costs is determined to 

be  unlikely.    Upon  reaching  commercial  production,  these  capitalized  costs  are  amortized  over  the 

estimated  ore  reserves  on  a  unit-of-production  basis.    For  properties  which  do  not  yet  have  proven 

reserves,  the  amounts  shown  represent  costs  to  date  and  are  not  intended  to  represent  present  or 

future  values.    The  underlying  value  of  all  properties  is  dependent  on  the  existence  and  economic 

recovery of reserves in the future.  All administrative costs are expensed in the year incurred. 

(g)  Asset retirement obligations: 

The  Company  recognizes  the  fair  value  of  a  liability  for  an  asset  retirement  obligation  in  the  period  in 

which  it  incurs  a  legal  obligation,  if  a  reasonable  estimate  of  fair  value  can  be  made,  based  on  the 

discounted  estimated  future  cash  settlement  of  an  asset  retirement  obligation.    The  asset  retirement 

obligation is capitalized as part of the carrying amount of the associated long-lived asset and a liability is 

recorded.  This asset retirement cost will be depreciated over the life of the related asset.  The liability is 

accreted,  through  operating  expense,  over  a  period  ending  when  the  liability  is  finally  settled  in  cash, 

subject  to  annual  adjustments  for  changes  in  estimates.    The  Company  has  assessed  each  of  its 

mineral projects and determined that no material asset retirement obligations exist as at December 31, 

2009 and 2008. 

(h)  Financial instruments: 

The  Company’s  financial  instruments  consist  of  cash  and  cash  equivalents,  amounts  receivable  and 

accounts payable and accrued liabilities.  Cash and cash equivalents are designated as held for trading 

and  carried  at  fair  value,  with  the  unrealized  gain  or  loss  recorded  in  the  statement  of  operations  as 

interest income.  Amounts receivable is classified as loans and receivables, and accounts payable and 

accrued  liabilities  are  classified  as  other  financial  liabilities,  and  recorded  at  amortized  cost  using  the 

effective  interest  rate  method.    In  addition,  any  impairment  of  loans  and  receivables  is  deducted  from 

the amortized cost.  The Company does not hold any derivative financial instruments. 

(i)  Stock-based compensation: 

The Company has a share option plan which is described in note 6(c).  The Company records all stock-

based payments using the fair value method. 

Under the fair value method, stock-based payments are measured at the fair value of the consideration 

received  or  the  fair  value  of  the  equity  instruments  issued  or  liabilities  incurred,  whichever  is  more 

reliably  measurable,  and  are  charged  to  operations  over  the  vesting  period.    The  offset  is  credited  to 

contributed  surplus.    Consideration  received  on  the  exercise  of  stock  options  is  recorded  as  share 

capital and the related contributed surplus is transferred to share capital. 

6 

 
 
 
UEX CORPORATION 
Notes to Financial Statements 

Years ended December 31, 2009 and 2008 

2.  Significant accounting policies (continued): 

(j) 

Income taxes: 

Income  taxes  are  accounted  for  under  the  asset  and  liability  method.    Under  the  asset  and  liability 

method, future tax assets and liabilities are recognized for the future tax consequences attributable to 

differences between the financial statement carrying amounts of existing assets and liabilities and their 

respective tax bases.  Future tax assets and liabilities are measured using the substantively enacted tax 

rates  expected  to  apply  when  the  asset  is  realized  or  the  liability  is  settled.    The  effect  on  future  tax 

assets  and  liabilities  of  a  change  in  tax  rates  is  recognized  in  income  in  the  period  the  substantive 

enactment  occurs.    To  the  extent  that  the  Company  does  not  consider  it  more  likely  than  not  that  a 

future tax asset will be recovered, it provides a valuation allowance against the excess. 

The  future  income  tax  benefit  on  eligible  mineral  property  expenditures  which  are  renounced  to 

investors  due  to  the  issuance  of  flow-through  shares  is  charged  to  share  capital  at  the  time  the  tax 

credit  associated  with  the  expenditures  are  renounced  to  shareholders,  provided  there  is  reasonable 

assurance that the expenditures will be made. 

(k)  Earnings (loss) per share: 

Basic  earnings  (loss)  per  share  is  calculated  using  the  weighted-average  number  of  common  shares 

outstanding  and  earnings  (loss)  available  to  shareholders.    For  all  periods  presented,  earnings  (loss) 

available  to  shareholders  equals  reported  earnings  (loss).    The  treasury  stock  method  is  used  to 

calculate diluted earnings per share.  However, outstanding options and warrants would have no dilutive 

effects on basic loss per share for 2009 and 2008 due to the Company’s loss for the year. 

(l)  Variable interest entities: 

The Company applies CICA Accounting Guideline 15, Consolidation of Variable Interest Entities (AcG-

15).  AcG-15 prescribes the application of consolidation principles for entities that meet the definition of 

a variable interest entity (VIE).  An enterprise holding other than a voting interest in a VIE could, subject 

to  certain  conditions,  be  required  to  consolidate  the  VIE  if  it  is  considered  its  primary  beneficiary 

whereby it would absorb the majority of the VIE’s expected losses, receive the majority of its expected 

residual  returns,  or  both.    Management  has  determined  the  Company  does  not  have  any  variable 

interest entities for the years ended December 31, 2009 and 2008. 

(m)  Future accounting policies: 

(i) 

International Financial Reporting Standards (IFRS): 

In February 2008, the Accounting Standards Board announced that Canadian publicly accountable 

enterprises will be required to adopt IFRS effective January 1, 2011.  As a result, the Company will 

publish  its  first  financial  statements,  prepared  in  accordance  with  IFRS,  for  the  quarter  ending 

March 31, 2011.  The Company will also provide comparative data on an IFRS basis, including an 

opening balance sheet as at January 1, 2010. 

While  IFRS  uses  a  conceptual  framework  similar  to  Canadian  GAAP,  there  are  significant 

differences on recognition, measurement and disclosures.  While the effects of IFRS have not yet 

been  fully  determined,  the  Company  has  identified  a  number  of  key  areas  which  are  likely  to  be 

impacted  by  changes  in  accounting  policy  and  disclosures,  including  the  accounting  for  mineral 

properties and future income taxes. 

7 

 
 
 
UEX CORPORATION 
Notes to Financial Statements 

Years ended December 31, 2009 and 2008 

2.  Significant accounting policies (continued): 

(m)  Future accounting policies (continued): 

(ii)  Business combinations: 

Effective January 1, 2011, the Company will adopt three new CICA accounting standards: 

  CICA  Handbook  Section  1582,  Business  Combinations  which  replaces  CICA  Handbook 

Section 1581, Goodwill and Business Combinations, and establishes revised standards for the 

recognition,  measurement,  presentation  and  disclosure  of  business  acquisitions  and  aligns 

Canadian GAAP with IFRS standards. 

  CICA  Handbook  Section  1601,  Consolidated  Financial  Statements  and  CICA  Handbook 

Section 1602, Non-Controlling Interests, which replace Handbook Section 1600, Consolidated 

Financial  Statements,  and  establish  revised  standards  for  the  preparation  of  consolidated 

financial statements. 

Adoption of these standards is expected to have no impact on the Company’s financial statements.  

3.  Equipment: 

2009 

Exploration equipment 
Computer equipment 
Furniture and fixtures 

2008 

Exploration equipment 
Computer equipment 
Furniture and fixtures 

Cost 

Accumulated 
amortization 

Net book 
value 

$  313,198 
261,503 
12,883 

$  217,437 
201,161 
4,198 

$ 

95,761 
60,342 
8,685 

$  587,584 

$  422,796 

$  164,788 

Cost 

Accumulated 
amortization 

Net book 
value 

$  313,198 
217,815 
11,704 

$  176,397 
153,614 
2,174 

$  136,801 
64,201 
9,530 

$  542,717 

$  332,185 

$  210,532 

8 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
UEX CORPORATION 
Notes to Financial Statements 

Years ended December 31, 2009 and 2008 

4.  Mineral properties: 

The continuity of expenditures on mineral properties is as follows: 

Project 

Hidden Bay 
Western Athabasca 
Black Lake 
Riou Lake 
Northern Athabasca 
Beatty River 

Project 

Hidden Bay 
Western Athabasca 
Black Lake 
Riou Lake 
Northern Athabasca 
Beatty River 

Balance 
December 31, 
2008 

$ 

59,337,816 
40,454,607 
15,253,114 
8,931,497 
5,413,862 
597,581 

Exploration 
and 
development 
expenditures 

$ 

9,702,937 
5,948,784 
156,780 
80,301 
24,771 
7,216 

$ 

$  129,988,477 

$ 

15,920,789 

$ 

Write-down 
of mineral 
property 

Balance 
December 31, 
2009 

- 
- 
- 
- 
- 
- 

- 

$ 

69,040,753 
46,403,391 
15,409,894 
9,011,798 
5,438,633 
604,797 

$  145,909,266 

Balance 
December 31, 
2007 

Exploration 
and 
development 
expenditures 

Write-down 
of mineral 
property 

Balance 
December 31, 
2008 

$ 

41,273,130 
30,702,947 
13,883,916 
7,454,397 
5,636,733 
588,459 

$ 

18,064,686 
9,751,660 
1,369,198 
1,477,100 
212,489 
9,122 

$ 

$ 

- 
- 
- 
- 
(435,360) 
- 

59,337,816 
40,454,607 
15,253,114 
8,931,497 
5,413,862 
597,581 

$ 

99,539,582 

$ 

30,884,255 

$ 

(435,360)  $  129,988,477 

A summary of the company’s mineral property interests is as follows: 

(a)  Hidden Bay Project: 

The  Company’s  100%-owned  Hidden  Bay  Project,  including  the  Horseshoe,  Raven  and  West  Bear 

Deposits, is located in the eastern Athabasca Basin of northern Saskatchewan, Canada. 

(b)  Western Athabasca Projects: 

The  Western  Athabasca  Projects,  located  in  the  western  Athabasca  Basin,  which  include  the  Kianna, 

Anne and Colette Deposits, are ten joint ventures with the Company holding a 49% interest and AREVA 

Resources  Canada  Inc.  (AREVA)  holding  a  51%  interest  as  at  December 31,  2009  and  2008.    The 

Company is in the process of preparing joint venture agreements with AREVA. 

The Kianna, Anne and Colette Deposits are subject to a royalty of US$0.212 per pound of U3O8 sold to 
a maximum royalty of US$10,000,000. 

9 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
UEX CORPORATION 
Notes to Financial Statements 

Years ended December 31, 2009 and 2008 

4.  Mineral properties (continued): 

(c)  Black Lake Project: 

The Black Lake Project, located in the northern Athabasca Basin, is a joint venture with the Company 

holding an 89.96% interest and AREVA holding a 10.04% interest as at December 31, 2009 and 2008. 

(d)  Riou Lake Project: 

The Company holds a 100% interest in the Riou Lake Project located in the northern Athabasca Basin. 

(e)  Northern Athabasca Projects: 

The  Company  holds  a  100%  interest  in  the  Northern  Athabasca  Projects  located  in  the  northern 

Athabasca  Basin.    During  the  year  ended  December 31,  2008  the  Company  decided  to  allow  certain 

mineral claims of the Northern Athabasca Projects to lapse and wrote off $435,360 of deferred mineral 

property costs associated with those claims. 

(f)  Beatty River Project: 

The  Company  holds  an  option  with  JCU  (Canada)  Exploration  Company,  Limited  (JCU)  to  acquire  a 

25% interest in the Beatty River Project, located in the western Athabasca Basin, by funding $865,000 

in exploration expenditures by December 31, 2011. 

5. 

Income taxes: 

The  tax  effects  of  temporary  differences  that  give  rise  to  significant  portions  of  the  future  tax  assets  and 

liabilities at December 31, 2009 and 2008 are presented below: 

Future tax assets: 

Losses carried forward 
Equipment 
Share issuance costs 

Future tax liabilities: 

Mineral properties 

Net future tax liabilities 

2009 

2008 

$ 

$ 

1,055,763 
39,813 
214,356 

1,309,932 

335,762 
36,616 
347,775 

720,153 

(16,139,907) 

(15,778,449) 

$ 

(14,829,975) 

$ 

(15,058,296) 

At  December  31,  2009,  the  Company  has  non-capital  losses  available  for  income  tax  purposes  totaling 

approximately $3,890,000 (2008 - $1,123,562) which may be carried forward to reduce future years’ taxable 

income.  These losses, if not utilized, will expire in 2029. 

10 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
UEX CORPORATION 
Notes to Financial Statements 

Years ended December 31, 2009 and 2008 

5. 

Income taxes (continued): 

A reconciliation of income taxes at statutory rates with the reported taxes for the years ended December 31, 

2009 and 2008 is as follows: 

2009 

2008 

Loss before income taxes 

$ 

(8,484,919) 

$ 

(8,888,538) 

Statutory rates 

30% 

31% 

Income tax recovery at statutory rates 
Non-deductible expenses and permanent differences 
Change in future corporate tax rates and tax rate differences 

$ 

2,545,476 
(2,029,130) 
(51,643) 

$ 

2,755,447 
(2,546,800) 
(124,103) 

Future income tax recovery 

$ 

464,703 

$ 

84,544  

6.  Share capital: 

(a)  Authorized: 

The authorized share capital of the Company consists of an unlimited number of common shares and 

an unlimited number of preferred shares issuable in series, of which 1,000,000 preferred shares have 

been designated Series 1 Preferred Shares. 

(b)  Issued and outstanding - common shares: 

Number 
of shares 

Value 

Balance, December 31, 2007 

182,903,052 

$ 

124,485,587 

Issued in 2008: 

For cash on exercise of stock options (note 6(c)) 

Contributed surplus transferred on exercise of stock options 

800,000 

- 

143,680 

70,472 

Balance, December 31, 2008 

183,703,052 

124,699,739 

Issued in 2009: 

For cash by way of private placements, net of share 

issuance costs 

For cash on exercise of stock options (note 6(c)) 

Contributed surplus transferred on exercise of stock options 

Future income taxes on share issuance costs 

13,303,100 
156,500 

13,294,734 
12,520 

- 

- 

12,041 

125,074 

Balance, December 31, 2009 

197,162,652 

$ 

138,144,108 

11 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
UEX CORPORATION 
Notes to Financial Statements 

Years ended December 31, 2009 and 2008 

6.  Share capital (continued): 

(b)  Issued and outstanding - common shares (continued): 

On April 15, 2009, the Company issued 8,700,000 flow-through common shares at $1.00 per share for 

gross proceeds of $8,700,000, pursuant to  a brokered private placement.  A commission  of $348,000 

was paid to the broker and $78,968 of additional issuance costs were incurred. 

On  December  17,  2009,  the  Company  issued  3,628,100  flow-through  common  shares  at  $1.12  per 

share and 975,000 non-flow-through common shares at $1.02 per share for aggregate gross proceeds 

of $5,057,972, pursuant to a non-brokered private placement.  The Company incurred issuance costs of 

$36,270. 

(c)  Stock-based compensation: 

Under  the  Company’s  stock-based  compensation  plan,  the  Company  may  grant  options  to  its  key 

employees, directors, officers and others providing services to the Company.  The maximum number of 

shares issuable under the plan is a rolling number equal to 10% of the issued and outstanding common 

shares of the  Company from time to time.    Under the plan, the exercise  price of each  option shall be 

fixed by the board of directors but shall not be less than the quoted closing market price of the shares 

on the Toronto Stock Exchange on the date prior to the option being granted and an option’s maximum 

term is 10 years.  The shares subject to each option shall become purchasable at such time or times as 

may be determined by the board of directors. 

A summary  of the status of the Company’s stock-based compensation  plan as of December 31, 2009 

and 2008, and changes during the years ended on these dates are presented below. 

Outstanding, December 31, 2007 
Granted during the year 
Exercised during the year 
Surrendered during the year 

Outstanding, December 31, 2008 
Granted during the year 
Exercised during the year 
Surrendered during the year 

Outstanding, December 31, 2009 

Exercisable, December 31, 2009 

Number 
of options 

Weighted-average 
exercise price 

10,181,200 
8,895,000 
(800,000) 
(7,225,000) 

11,051,200 
10,135,000 
(156,500) 
(6,375,000) 

14,654,700 

12,488,034 

$ 

4.37 
2.88 
0.18 
5.63 

2.65 
1.41 
0.08 
3.46 

$ 

1.47 

$ 

1.48 

12 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
UEX CORPORATION 
Notes to Financial Statements 

Years ended December 31, 2009 and 2008 

6.  Share capital (continued): 

(c)  Stock-based compensation (continued): 

As at December 31, 2009, the Company had a total of 14,654,700 stock options outstanding related to 

director, employee and consultant options, the details of which are as follows: 

Exercise prices 

Number outstanding, 
December 31, 2009 

Weighted-average 
remaining contractual life 

$ 0.84 
0.95 
1.00 
1.20 
1.34 
1.45 
1.80 
2.75 
3.56 

300,000 
575,000 
600,000 
4,020,000 
1,685,000 
6,350,000 
99,700 
175,000 
850,000 

14,654,700 

4.5 years 
4.7 years 
10.0 years 
6.2 years 
9.7 years 
7.0 years 
5.5 years 
5.2 years 
6.7 years 

7.0 years 

The  estimated  fair  value  of  all  options  granted  and  vested  during  2009  is  $7,737,515  (2008  - 

$9,609,891).    Of  this  amount,  included  in  deferred  exploration  and  development  expenditures  for  the 

year is $977,271 (2008 - $1,399,010).  The unamortized balance of stock-based compensation expense 

for options that were not vested at December 31, 2009 is $1,022,703 (2008 - $1,064,004). 

The  weighted  average  fair  value  of  options  granted  during  the  year  ended  December 31,  2009  was 

$0.82  (2008  -  $1.35)  per  option  using  the  Black-Scholes  option  pricing  model  with  the  following 

assumptions: 

Volatility 
Risk-free interest rate 
Dividend yield 
Expected life of options 

(d)  Flow-through shares: 

2009 

2008 

91% 
1.7% 
- 
3 years 

69% 
3.0% 
- 
3 years 

In  February  2010,  the  Company  renounced  $12,763,472  of  tax  deductions  associated  with  qualified 

expenditures incurred and to be incurred with flow-through funds, and the Company recorded a future 

income tax liability of $3,446,137, with a corresponding reduction in share capital. 

13 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
UEX CORPORATION 
Notes to Financial Statements 

Years ended December 31, 2009 and 2008 

7.  Contributed surplus: 

The continuity of the Company’s contributed surplus is as follows: 

Contributed surplus, beginning of year 
Fair value of options granted and vested during the year 
Transferred to share capital on exercise of options 

$ 

29,324,721  
7,737,515 
(12,041) 

$ 

19,785,302 
9,609,891 
(70,472) 

Contributed surplus, end of year 

$ 

37,050,195 

$ 

29,324,721  

2009 

2008 

8.  Commitments: 

The Company has an obligation under an operating lease for its office premises until November 30, 2010. 

The future minimum lease payments during 2010 are $37,384. 

Other commitments in respect of the Company’s mineral properties are disclosed in note 4. 

9.  Management of capital: 

The  Company’s  objective  when  managing  capital  is  to  safeguard  the  Company’s  ability  to  continue  as  a 

going concern in order to pursue the exploration and development programs on its mineral properties.  The 

Company  manages  its  capital  structure,  consisting  of  shareholders’  equity,  and  makes  adjustments  to  it, 

based on funds available to the Company, in order to support the exploration and development of its mineral 

properties.    Historically,  the  Company  has  relied  exclusively  on  the  issuance  of  common  shares  for  its 

capital requirements. 

All  of  the  Company’s  cash  and  cash  equivalents  are  available  for  exploration  and  development  programs 

and  administrative operations. The Company  has not  changed  its approach to capital management during 

the current period, and is not subject to any external capital restrictions. 

14 

 
 
 
 
 
 
 
 
 
 
 
 
UEX CORPORATION 
Notes to Financial Statements 

Years ended December 31, 2009 and 2008 

10.  Management of financial risk: 

The  Company  operates  entirely  in  Canada  and  is  therefore  not  subject  to  any  significant  foreign  currency 

risk.  The Company’s financial instruments are exposed to limited liquidity risk, credit risk and interest rate 

risk. 

Liquidity risk is the risk that the Company will not be able to meet its financial obligations as they fall due.  

The Company manages liquidity risk through the management of its capital structure as outlined in note 9 of 

these  financial  statements.    Accounts  payable  and  accrued  liabilities  are  due  within  the  current  operating 

period. 

Credit  risk  is  the  risk  of  an  unexpected  loss  if  a  third  party  to  a  financial  instrument  fails  to  meet  its 

contractual  obligations.    The  Company’s  exposure  to  credit  risk  includes  cash  and  cash  equivalents  and 

amounts  receivable.    The  Company  reduces  its  credit  risk  by  maintaining  its  bank  accounts  at  large 

international  financial  institutions.    The  maximum  exposure  to  credit  risk  is  equal  to  the  carrying  value  of 

cash and cash equivalents and accounts receivable.  The Company’s investment policy is to invest its cash 

in highly liquid short-term interest-bearing investments that are redeemable 90 days or less from the original 

date of acquisition.  Amounts receivable consists mainly of GST receivable and office recoveries and are not 

considered past due. 

The Company is subject to interest rate risk on its cash and cash equivalents.. 

All financial instruments measured at fair value are categorized into one of three hierarchy levels, described 

below, for disclosure purposes.  Each level is based on the transparency of the inputs used to measure the 

fair values of assets and liabilities: 

 

Level 1 – Values based on unadjusted quoted prices in active markets that are accessible at the 

measurement date for identical assets or liabilities; 

 

Level 2 – Values based on quoted prices in markets that are not active or model inputs that are 

observable either directly or indirectly for substantially the full term of the asset or liability; and 

 

Level 3 – Values based on prices or valuation techniques that require inputs that are both unobservable 

and significant to the overall fair value measurement. 

The carrying values of amounts receivable, and accounts  payable  and accrued liabilities are a reasonable 

estimate of their fair values because of the short period to maturity of these instruments. 

Cash  and  cash  equivalents  are  classified  as  held-for-trading  and  are  therefore  recorded  at  fair  value.    At 

December  31,  2009  and  2008,  the  Company’s  cash  and  cash  equivalents  of  $16,938,416  (2008  - 

$24,166,305) are classified as Level 1 within the fair value hierarchy. 

15 

 
 
 
Corporate Information 

Corporate Office 

Suite 1007 – 808 Nelson Street 
Vancouver, British Columbia, Canada V6Z 2H2 

Telephone:  (604) 669-2349 
(604) 669-1240 
Fax:  
uex@uex-coprporation.com 
Email: 
www.uex-corporation.com 
Website: 

Solicitors 

Blake Cassels & Graydon LLP 
Suite 2600 - 3 Bentall Centre 
P.O. Box 49314 
595 Burrard Street 
Vancouver, British Columbia   V7X 1L3 

Auditors 

KPMG LLP 
777 Dunsmuir Street 
Vancouver, British Columbia   V7Y 1Q3 

Transfer Agency 

Computershare Investor Services Inc. 
3rd Floor, 510 Burrard Street 
Vancouver, British Columbia   V6C 3B9 

Directors & Officers 

Graham C. Thody 
President, Chief Executive Officer, Chairman and Director 

Colin C. Macdonald 
Director 

Suraj P. Ahuja 
Director 

Mark P. Eaton 
Director 

Emmet McGrath 
Director 

R. Sierd Eriks 
Vice-President, Exploration 

E. Louie Zioulas 
Vice-President, Finance and Corporate Secretary