Special items (Tables)

3 Months Ended

Mar. 30, 2013

Extraordinary and Unusual Items [Abstract]

Special items recorded by segment

The table below summarizes special items recorded by segment:

	Thirteen Weeks Ended
	March 30, 2013			March 31, 2012
	(In millions)
Employee related charges
Restructuring(1)
Canada	$	1.3		$	1.6
Europe	3.3			1.8
Corporate	0.3			1.1
Special termination benefits
Canada(2)	0.8			0.5
Unusual or infrequent items
Europe - Release of non-income-related tax reserve(3)	(4.2		)	(3.5		)
Total Special items, net	$	1.5		$	1.5

(1) During 2013 and 2012, we recognized expenses associated with restructuring programs focused on labor savings and organizational effectiveness across all functions. As a result, we have reduced headcount by approximately 660 employees since the start of 2012.

(2) During the first quarters of 2013 and 2012, we recognized charges related to special termination benefits as eligible employees elected early retirement offered as a result of the ratification of Collective Bargaining Agreements with MCC's brewery groups.

(3) During 2009, we established a non-income-related tax reserve of $10.4 million that was recorded as a special item. Our estimates indicated a range of possible loss relative to this reserve of zero to $22.3 million, inclusive of potential penalties and interest. The amounts recorded in 2013 and 2012 represent the release of this reserve as a result of a change in estimate. As a result, this non-income-related tax reserve is fully released as of March 30, 2013.

Change in the restructuring accrual

The table below summarizes the activity in the restructuring accruals by segment:

	Canada			Europe			MCI			Corporate			Total
	(In millions)
Total at December 29, 2012	$	7.1		$	13.4		$	2.8		$	1.5		$	24.8
Charges incurred	1.3			3.3			—			0.3			4.9
Payments made	(2.9		)	(2.6		)	(1.7		)	(0.3		)	(7.5		)
Foreign currency and other adjustments	(0.2		)	(0.4		)	—			—			(0.6		)
Total at March 30, 2013	$	5.3		$	13.7		$	1.1		$	1.5		$	21.6