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## (xiii) IFRS adjusted equity 

The above changes (decreased) increased the components of equity (net of related tax) as at the transition date and for each of the subsequent reporting periods as follows: 

<img src='content_image/232361.jpg'>

## (xiv) Presentation differences 

Certain presentation differences between Canadian GAAP and IFRS have no impact on reported net income or total equity. Some assets and liabilities have been reclassified into other line items as a result of transitioning to IFRS, while certain income statement line items have been allocated to other lines within the income statement. These items are shown in the reconciliation statements in the column ‘IFRS Reclassifications’ in (xii) and (xiii) above with some additional details of the allocations provided in note 25  where standard annual disclosures in accordance IFRS require such disclosure. 

## 27. EVENTS AFTER THE REPORTINg PERIOD 

On March 12, 2012, the Company purchased derivative financial instruments (options) to fix the interest rate “floor” at 1.5% on US $125 million of the fixed term debt (note 13), commencing March 31, 2012 and maturing March 31, 2014. 

## 28. COmPARATIVE FIgURES 

Certain comparative figures on the consolidated statement of financial position have been reclassified due to adjustments made upon finalization of the Viking business combination purchase price allocation in 2011. 

