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Fair Value and Carrying Value of Other Financial Assets and Liabilities (Detail) (CAD)
In Thousands, unless otherwise specified
Mar. 31, 2013
Dec. 30, 2012
Apr. 01, 2012
Jan. 01, 2012
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]        
Cash and cash equivalents, Carrying value 74,641 120,139 57,770 126,497
Restricted cash and cash equivalents, Carrying value 104,021 150,574    
Bearer deposit notes, Carrying value 71,326 64,796    
Notes receivable, net, Carrying value 13,220 10,567    
Level 1
       
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]        
Cash and cash equivalents, Fair value asset (liability) 74,641 [1] 120,139 [1]    
Restricted cash and cash equivalents, Fair value asset (liability) 104,021 [1] 150,574 [1]    
Cash and cash equivalents, Carrying value 74,641 [2] 120,139 [2]    
Restricted cash and cash equivalents, Carrying value 104,021 [2] 150,574 [2]    
Level 2
       
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]        
Bearer deposit notes, Fair value asset (liability) 41,403 [3] 41,403 [3]    
Senior Notes, Fair value asset (liability) (325,725) [4] (325,857) [4]    
Bearer deposit notes, Carrying value 41,403 [3] 41,403 [3]    
Senior Notes, Carrying value (301,457) [4] (301,544) [4]    
Level 3
       
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]        
Notes receivable, net, Fair value asset (liability) 11,604 [5] 8,777 [5]    
Advertising fund term debt (54,482) [6] (56,500) [6]    
Other debt, Fair value asset (liability) (123,286) [7] (125,000) [7]    
Notes receivable, net, Carrying value 11,604 [5] 8,777 [5]    
Other debt, Carrying value (59,223) [7] (60,223) [7]    
[1] The carrying values approximate fair values due to the short-term nature of these investments.
[2] The Company values its derivatives using valuations that are calibrated to the initial trade prices. Subsequent valuations are based on observable inputs to the valuation model.
[3] The Company holds these notes as collateral to reduce the carrying costs of the TRS. The interest rate on these notes resets every 90 days; therefore, the fair value of these notes, using a market approach, approximates the carrying value.
[4] The fair value of the senior unsecured notes, using a market approach, is based on publicly disclosed trades between arm's length institutions as documented on Bloomberg LP.
[5] Management estimates the current value, using a cost approach, based primarily on the estimated depreciated replacement cost of the underlying equipment held as collateral.
[6] Management estimates the fair value of this variable rate debt using a market approach, based on prevailing interest rates plus an applicable margin.
[7] Management estimates the fair value of its Other debt, primarily consisting of contributions received related to the construction costs of certain restaurants, using an income approach, by discounting future cash flows using a Company risk-adjusted rate, over the remaining term of the debt.