## FORWARD-LOOKING STATEMENTS 

This report contains certain forward-looking statements which reflect the current expectations of Rogers and Lantic Inc. (together referred as “the Company”) with respect to future events and performance. Wherever used, the words “may,” “will,” “anticipate,” “intend,” “expect,” “plan,” “believe,” and similar expressions identify forward-looking statements. These statements involve known and unknown risks, uncertainties and other factors that may cause actual results or events to differ materially from those anticipated in such forward-looking statements. Although this is not an exhaustive list, the Company cautions investors that statements concerning the following subjects are, or are likely to be, forward-looking statements: future prices of raw sugar, natural gas costs, the opening of special refined sugar quotas in the United States (“U.S.”), beet production forecasts, the status of labour contracts and negotiations, the level of future dividends, and the status of government regulations and investigations. Forward-looking statements are based on estimates and assumptions made by the Company in light of its experience and perception of historical trends, current conditions and expected future developments, as well as other factors that the Company believes are appropriate and reasonable in the circumstances, but there can be no assurance that such estimates and assumptions will prove to be correct. This could cause actual performance or results to differ materially from those reflected in the forward-looking statements, historical results or current expectations. 

## DISCLOSURE CONTROLS AND PROCEDURES 

In accordance with Rule 52-109 respecting certification of disclosure in issuers’ annual filings, the Chief Executive Officer and Vice-President Finance have evaluated the effectiveness of the Company’s disclosure controls and procedures as of the year ended September 28, 2013. The Chief Executive Officer and the Vice-President Finance have concluded that the Company’s disclosure controls and procedures are effective. 

## INTERNAL CONTROLS OVER FINANCIAL REPORTING 

As required by national Instrument 52-109 (Certification of Disclosure in Issuers’ Annual and Interim Filings), the Chief Executive Officer and the Vice-President Finance have caused to be evaluated under their supervision the effectiveness of such internal controls over financial reporting (“ICFR”) as at September 28, 2013 using the framework established in “Internal Control – Integrated Framework (COSO 1992 Framework) published by the Committee of Sponsoring Organizations of the Treadway Commission (COSO)”. Based on that evaluation, they have concluded that the design and operation of the Company’s internal controls over financial reporting were effective as at September 28, 2013. 

In designing and evaluating such controls, it should be recognized that, due to inherent limitations, any controls, no matter how well designed and operated, can provide only reasonable assurance of achieving the desired control objectives and may not prevent or detect misstatements. Projections of any evaluations of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate. Additionally, management is obliged to use judgement in evaluating controls and procedures. 

## CHANGES IN INTERNAL CONTROLS OVER FINANCIAL REPORTING 

There were no changes in the Company’s internal controls over financial reporting during the year that have materially affected, or are reasonably likely to materially affect, the Company’s internal control over financial reporting. 

