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Earnings before cumulative effect of accounting change 

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(a) Results for 2001 have been restated to reflect the adoption of SFAS No. 145 in 2003 concerning the income statement classification of losses from debt extinguishment. The net loss of $7.4 incurred in 2001, which was originally classified as an extraordinary loss, has been reclassified to Earnings before cumulative effect of accounting change. Refer to Note 1 for further information. 

## Comprehensive Income 

Comprehensive income includes all changes in equity during a pe- riod except those resulting from investments by or distributions to shareholders. Comprehensive income for the periods presented consists of net earnings, minimum pension liability adjustments (re- fer to Note 9), unrealized gains and losses on cash flow hedges pur- suant to SFAS No. 133 “Accounting for Derivative Instruments and Hedging Activities”, and foreign currency translation adjustments pursuant to SFAS No. 52 “Foreign Currency Translation” as follows: 

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Accumulated other comprehensive income (loss) at year end con- sisted of the following: 

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## Note 6 Leases and other commitments 

The Company’s leases are generally for equipment and warehouse space. Rent expense on all operating leases was $80.5 million in 2003, $89.5 million in 2002, and $100.0 million in 2001. Additionally, the Company is subject to residual value guarantees and secondary liabilities on operating leases totaling approxi- mately $15 million, for which liabilities of $1.8 million had been recorded at December 27, 2003. 

At December 27, 2003, future minimum annual lease commitments under noncancelable capital and operating leases were as follows: 

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The Company’s Keebler subsidiary is guarantor on loans to inde- pendent contractors for the purchase of DSD route franchises. At year-end 2003, there were total loans outstanding of $15.2 mil- lion to 413 franchisees. All loans are variable rate with a term of 10 years. Related to this arrangement, the Company has estab- lished with a financial institution a one-year renewable loan facil- ity up to $17.0 million with a five-year term-out and servicing arrangement. The Company has the right to revoke and resell the 

