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## FOR WARD-LOOKING INFORMATION 

W e have used, throughout this annual report, dif ferent statements that could, within the context of regulations issued by the Canadian Securities Administrators, be construed as being forward-looking information. In general, any statement contained in this report that does not constitute a historical fact may be deemed a forward-looking statement. Expressions such as “continue”, “maintain”, “carry on”, “remain”, “anticipate”, “expect”, “estimate”, and other similar expressions are generally indicative of forward-looking statements. The forward-looking statements contained in this report are based upon certain assumptions regarding the Canadian food industry , the general economy , our annual budget, as well as our 2015 action plan. 

These forward-looking statements do not provide any guarantees as to the future performance of the Corporation and are subject to potential risks, known and unknown, as well as uncertainties that could cause the outcome to dif fer significantly . An economic slowdown or recession, or the arrival of a new competitor, are examples described under the “Risk Management” section of this annual report that could have an impact on these statements. W e believe these statements to be reasonable and relevant as at the date of publication of this report and represent our expectations. The Corporation does not intend to update any forward-looking statement contained herein, except as required by applicable law . 

## IFRS AND NON-IFRS MEASUREMENTS 

W e have included certain IFRS and non-IFRS earnings measurements. These measurements are presented for information purposes only . They do not have a standardized meaning prescribed by IFRS and therefore may not be comparable to similar measurements presented by other public companies. 

## OPERA TING INCOME BEFORE DEPRECIATION AND AMORTIZATION AND ASSOCIATE'S EARNINGS 

Operating income before depreciation and amortization and associate's earnings is a measurement of earnings before financial costs, taxes, depreciation and amortization (EBITDA)  and associate's earnings. It is an IFRS measurement and it is presented separately in the consolidated statements of income. We believe that this measurement helps readers of financial statements to better evaluate the Corporation's operational cash-generating capacity . 

ADJUSTED OPERA TING INCOME BEFORE DEPRECIA TION AND AMORTIZA TION AND ASSOCIA TE'S EARNINGS, ADJUSTED NET EARNINGS FROM CONTINUING OPERA TIONS, ADJUSTED FULL Y  DILUTED NET EARNINGS PER SHARE FROM CONTINUING OPERATIONS, ADJUSTED NET EARNINGS AND ADJUSTED FULLY DILUTED NET EARNINGS PER SHARE 

Adjusted operating income before depreciation and amortization and associate's earnings, adjusted net earnings from continuing operations, adjusted fully diluted net earnings per share from continuing operations, adjusted net earnings and adjusted fully diluted net earnings per share are earnings measurements that exclude non-recurring items. They are non-IFRS measurements. We believe that presenting earnings without non-recurring items leaves readers of financial statements better informed as to the current period and corresponding period's earnings, thus enabling them to better evaluate the Corporation's performance and judge its future outlook. 

## CONTROLS AND PROCEDURES 

The President and Chief Executive Officer, and the Senior Vice-President, Chief Financial Officer and Treasurer of the Corporation, are responsible for the implementation and maintenance of disclosure controls and procedures (DC&P), and of the internal control over financial reporting (ICFR), as provided for in National Instrument 52-109 regarding the Certification of Disclosure in Issuers' Annual and Interim Filings. They are assisted in this task by the Disclo sure Committee, which is comprised of members of the Corporation's senior management. 

An evaluation was completed under their supervision in order to measure the effectiveness of DC&P and ICFR. Based on this evaluation, the President and Chief Executive Officer and the Senior Vice-President, Chief Financial Officer and T reasurer of the Corporation concluded that the DC&P and the ICFR were effective as at the end of the fiscal year ended September 27, 2014 . 

