Acquisition (Tables)

12 Months Ended

Dec. 28, 2013

Calypso Soft Drinks [Member]

Business Combination Transfer Consideration

The total consideration paid by us in the Calypso Soft Drinks Acquisition, subject to final working capital adjustments, is summarized below:

(in millions of U.S. dollars)
Cash	$	7.0
Deferred consideration1		5.1
Total consideration	$	12.1

^1.  Principal amount of $5.3 million discounted to be paid on the first and second anniversary of completion date.

Allocation of Purchase Price to Fair Value of Assets Acquired and Liabilities Assumed

The following table summarizes the estimated allocation of the purchase price to the fair value of the assets acquired and liabilities assumed in connection with the Calypso Soft Drinks Acquisition.

(in millions of U.S. dollars)	As reported at September 27, 2013			Adjustments			As reported at December 28, 2013
Cash	$	0.5		$	—		$	0.5
Accounts receivable		15.1			1.0			16.1
Inventory		7.5			0.6			8.1
Prepaid expenses and other assets		0.6			—			0.6
Property, plant and equipment		9.7			(1.0	)		8.7
Goodwill		10.5			(2.0	)		8.5
Intangibles and other assets		14.8			0.2			15.0
Accounts payable and accrued liabilities		(14.1	)		(1.7	)		(15.8	)
Shareholder loans		(1.6	)		—			(1.6	)
Deferred tax liabilities		(4.7	)		1.2			(3.5	)
Other long-term liabilities		(26.2	)		1.7			(24.5	)
Total	$	12.1		$	—		$	12.1

Components of Identified Intangible Assets and Estimated Weighted Average Useful Lives

The following table sets forth the components of identified intangible assets associated with the Calypso Soft Drinks Acquisition and their estimated weighted average useful lives:

	As Reported at December 28, 2013
(in millions of U.S. dollars)	Estimated Fair Market Value		Estimated Useful Life
Customer relationships	$	10.7	15 years
Trademarks and trade names		3.0	20 years
Non-competition agreements		1.3	5 years
Total	$	15.0

Unaudited Pro Forma Financial Information

The following unaudited financial information for the years ended December 28, 2013 and December 29, 2012  

	For the Year Ended
(in millions of U.S. dollars, except share amounts)	December 28, 2013		December 29, 2012
Revenue	$	2,121.5	$	2,309.7
Net income		18.9		48.2
Net income per common share, diluted	$	0.20	$	0.51

Cliffstar [Member]

Allocation of Purchase Price to Fair Value of Assets Acquired and Liabilities Assumed

The following table summarizes the allocation of the purchase price to the fair value of the assets acquired and liabilities assumed in connection with the Cliffstar Acquisition.

(in millions of U.S. dollars)	As reported at January 1, 2011
Accounts receivable	$	52.2
Inventories		87.1
Prepaid expenses and other assets		5.7
Property, plant & equipment		167.3
Goodwill		98.2
Intangibles and other assets		224.3
Accounts payable and accrued liabilities		(63.3	)
Other long-term liabilities		(2.8	)
Total	$	568.7

Components of Identified Intangible Assets and Estimated Weighted Average Useful Lives

The following table sets forth the components of identified intangible assets associated with the Cliffstar Acquisition and their estimated weighted average useful lives:

	As Reported at January 1, 2011
(in millions of U.S. dollars)	Estimated Fair Market Value		Estimated Useful Life
Customer relationships	$	216.9	15 years
Non-competition agreements		6.6	3 years
Total	$	223.5