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## Notes to consolidated financial statements September 27, 2014 and September 28, 2013 

(Millions of dollars, unless otherwise indicated) 

## 17. GOODWILL 

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For impairment testing, the carrying amount of goodwill was allocated to the unique operating segment of the Corporation. The recoverable amount was determined based on its value in use, which was calculated using pre-tax cash flow forecasts from the management-approved budgets. The forecasts reflected past experience. A pre-tax discount rate of 14.1 % was used and any growth rate was taken into consideration. Key assumptions for fiscal 2014 and 2013 were similar . No reasonably possible change of any of these assumptions would result in a carrying amount higher than the recoverable amount. 

## 18. BANK LOANS 

As at September 27, 2014 and September 28, 2013, the Corporation's only bank loans were the credit margins of structured entities. The consolidated structured entities have credit margins totaling $7.9 ($7.7as at September 28, 2013), bearing interest at prime, unsecured and maturing on various dates through 2015. As at September 27, 2014, $1.5 ($2.0 as at September 28, 2013 ) had been drawn down under credit margins at an interest rate of 3.5 % ( 3.0% as at September 28, 2013 ). 

## 19. OFFSETTING 

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