content_image/279435.jpg content_image/279436.jpg content_image/279437.jpg content_image/279438.jpg
## 25. SUPPlEmENTAl INFORmATION 

Change in non-cash working capital balances in the consolidated statements of cash flows: 

<img src='content_image/279435.jpg'>

Components of income and expenses included in the consolidated statements of income: 

<img src='content_image/279436.jpg'>

<img src='content_image/279437.jpg'>

<img src='content_image/279438.jpg'>

## 26. ExPlANATION OFTRANSITION TO IFRS 

As stated in note 2 , Basis of Preparation, these are the Company’s first audited consolidated IFRS-compliant financial statements. 

The accounting policies set out in note 3  have been applied in preparing the financial statements for the fifty-two week periods ended December 31, 2011 and January 1, 2011 and in the preparation of the opening IFRS statement of financial position at January 3, 2010 (the Company’s date of transition to IFRS). 

In preparing its opening consolidated statement of financial position, the Company has adjusted amounts reported previously in its audited fiscal 2010 financial statements prepared in accordance with Canadian GAAP. An explanation of how the transition from Canadian GAAP to IFRS has affected the Company’s financial position, financial performance and cash flows is set out in the following tables, and the notes that accompany the tables in the following pages: 

