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Oncolytics Biotech Inc. Announces 2008 First Quarter Results
Date:4/30/2008

.74%

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December 31, 2007

Short-term

investments 18,230,340 268,393 18,498,733 18,499,173 4.26%

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Fair value is determined by using published market prices provided by the

Company's investment advisor.

8. FINANCIAL INSTRUMENTS

Financial instruments of the Company consist of cash and cash

equivalents, short-term investments, accounts receivable, and accounts

payable. As at March 31, 2008, there are no significant differences

between the carrying values of these amounts and their estimated market

values.

Credit risk

Credit risk is the risk of financial loss to the Company if a

counterparty to a financial instrument fails to meet its contractual

obligations. The Company is exposed to credit risk on its cash and cash

equivalents and short-term investments in the event of non-performance by

counterparties, but does not anticipate such non-performance. The maximum

exposure to credit risk of the Company at the end of the period is the

carrying value of its cash and cash equivalents and short-term

investments.

The Company mitigates its exposure to credit risk by maintaining its

primary operating and investment bank accounts with Schedule I banks in

Canada. For its foreign domiciled bank accounts, the Company uses

referrals or recommendations from its Canadian banks to open foreign bank

accounts and these accounts are used solely for the purpose of settling

accounts payable or payroll.

The Company also mit
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SOURCE Oncolytics Biotech Inc.
Copyright©2008 PR Newswire.
All rights reserved

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