Impairment  of assets ESTIMA TES The  assumptions concerning the future and other key sources of estimation uncertainty at the reporting date, that have  a  significant risk of causing a material adjustment to the value of assets and liabilities within the next period, are discussed  below:  In testing for impairment of intangible assets with indefinite useful lives and goodwill, value in use and fair value less  costs of disposal are estimated using the discounted future cash flows model, the capitalized excess earnings before  financial costs  and taxes (EBIT) and royalty-free licence  methods.  These methods are based on various assumptions,  such as the future cash flows estimate, excess EBIT ,  royalty rates, discount rate, earnings multiples and growth rate.  The  key assumptions  are  disclosed  in  notes 16 and  17 .  Defined pension plans, ancillary retirements and other long-term benefits obligations and costs associated to these  obligations  are determined from actuarial calculations according to the projected credit unit method. These calculations  are  based on management's best assumptions relating to salary escalation, retirement age of participants, inflation rate  and expected  health  care  costs. The key assumptions  are  disclosed  in  note 25.  Pension  plans and  other  plans Non-controlling  interests The  non-controlling interest-related liability is calculated in relation to the price to be paid by the Corporation for the non- controlling interest, which price is based mainly on the future earnings of  Adonis,  Phoenicia and Première Moisson at  the date the options will become exercisable. Given the uncertainty associated with the estimation of these future  earnings,  the Corporation used, at the end of the fiscal year, its most probable estimate and various other assumptions,  including the  discount rate, growth rate and  capital  investments. Additional  information  is presented in note 30. 5. BUSINESS  ACQUISITIONS  Première Moisson and stores from a competitor In  2014, the Corporation acquired 75% of the net assets of Première Moisson, which has 23 stores and three production  centres in Québec, and 100% of the net assets, including real estate, of two food stores from a competitor in Ontario.  The  purchase price of these interests totalled $101.6. The acquisitions were accounted for using the purchase method.  The Corporation controls the acquired businesses and consolidated their earnings as of their respective acquisition  dates.  The preliminary  total  purchase price allocations  were  as follows: Net  assets acquired at their fair value Cash 1.3 Current assets 13.9 Fixed assets 49.2 Investment property 0.9 Goodwill 91.1 Current and non-current liabilities assumed (14.3 ) Deferred tax liabilities (4.0 ) Non-controlling interests (14.5 ) 123.6 Cash  consideration 101.6 Non-controlling interests 22.0  123.6 Management is currently carrying out more detailed analysis and, in the next fiscal year ,  changes may be made to the  value of  net assets  acquired.  The related operating  results  may  also  vary from the amounts initially  recorded . - 56 -