Schedule II - Valuation and Qualifying Accounts

12 Months Ended

Dec. 27, 2013



Schedule II - Valuation and Qualifying Accounts
Fresh Del Monte Produce Inc. and Subsidiaries
(U.S. dollars in millions)
Col. A	Col. B		Col. C				Col. D			Col. E
			Additions
Description	Balance at Beginning of Period		Charged to Costs and Expenses		Charged to Other Accounts		Deductions			Balance at End of Period
Year ended December 27, 2013

Deducted from asset accounts: Valuation accounts:
Trade accounts receivable	$	6.8	$	10.6	$	—	$	(9.1	)	$	8.3
Advances to growers and other receivables	7.6		2.4		—		(3.9		)	6.1
Deferred tax asset valuation allowance	180.6		10.7		0.1		(11.0		)	180.4

Accrued liabilities:
Provision for Kunia Well Site	16.8		0.4		—		(0.8		)	16.4
Total	$	211.8	$	24.1	$	0.1	$	(24.8	)	$	211.2

Year ended December 28, 2012:

Deducted from asset accounts:
Valuation accounts:
Trade accounts receivable	$	7.4	$	0.1	$	—	$	(0.7	)	$	6.8
Advances to growers and other receivables	9.8		3.3		—		(5.5		)	7.6
Deferred tax asset valuation allowance	174.3		26.4		2.2		(22.3		)	180.6

Accrued liabilities:
Provision for Kunia Well Site	17.7		0.4		—		(1.3		)	16.8
Total	$	209.2	$	30.2	$	2.2	$	(29.8	)	$	211.8

Year ended December 30, 2011:

Deducted from asset accounts:
Valuation accounts:
Trade accounts receivable	$	7.8	$	1.0	$	—	$	(1.4	)	$	7.4
Advances to growers and other receivables	12.3		2.7		—		(5.2		)	9.8
Deferred tax asset valuation allowance	195.5		5.2		0.1		(26.5		)	174.3

Accrued liabilities:
Provision for Kunia Well Site	19.0		0.5		—		(1.8		)	17.7
Total	$	234.6	$	9.4	$	0.1	$	(34.9	)	$	209.2