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## Notes to consolidated financial statements 

September 27, 2014 and September 28, 2013 

(Millions of dollars, unless otherwise indicated) 

Once the purchase price allocations are finalized, the goodwill from the acquisitions will correspond, on the one hand, to the possibility for the Corporation to further differentiate itself by offering customers a broader range of premium bakery products made by Première Moisson and, on the other hand, to an increase in customers buying from new food stores. In the goodwill’s tax treatment, 75% of the goodwill will be treated as eligible assets with related tax deductions and 25% as non-deductible. 

Between their acquisition dates and September 27, 2014, the acquired businesses have increased Corporation sales and net earnings by $ 16.1  and $ 1.4  respectively . If their acquisitions had taken place at the beginning of the year , the acquired businesses would have increased Corporation sales and net earnings by an additional $ 124.9  and $ 10.7 respectively for the year ended September 27, 2014. 

In fiscal 2014, acquired-related costs of $1.2 were recorded in operating expenses. 

## Adonis et Phoenicia 

On October 23, 2011, the Corporation acquired 55% of the net assets of Adonis, a Montréal-area retailer with four existing stores and a fifth one under construction that was opened in December 201 1, as well as Phoenicia, an importer and wholesaler with a distribution centre in Montréal and another in the Greater Toronto Area. These businesses specialize in perishable and ethnic food products. The final purchase price paid by the Corporation for the 55% interest was $161.4 and the remaining balance of $11.6, as at September 29, 2012, has been paid during fiscal 2013. 

