FOR WARD-LOOKING INFORMATION IFRS  AND  NON-IFRS  MEASUREMENTS OPERA TING INCOME BEFORE DEPRECIATION AND AMORTIZATION AND ASSOCIATE'S EARNINGS CONTROLS  AND PROCEDURES -  31 - $^{(1)}$ See table on "Operating income before depreciation and amortization and associate's earnings adjustments"  $^{(2)}$ See table on "Net earnings from continuing operations adjustments" $^{(3)}$ See section on "Forward-looking information" $^{(4)}$ See section on "IFRS and non-IFRS measurements"  $^{(5)}$ See table on "Net earnings adjustments" W e  have used, throughout this annual report, dif ferent  statements that could, within the context of regulations issued  by  the Canadian Securities Administrators, be construed as being forward-looking information. In general, any statement  contained  in this report that does not constitute a historical fact may be deemed a forward-looking statement. Expressions  such  as “continue”, “maintain”, “carry on”, “remain”, “anticipate”, “expect”, “estimate”, and other similar expressions are  generally indicative of forward-looking statements. The forward-looking statements contained in this report are based  upon certain assumptions regarding the Canadian food industry ,  the general economy ,  our annual budget, as well as  our  2015 action  plan.  These forward-looking statements do not provide any guarantees as to the future performance of the Corporation and  are subject to potential risks, known and unknown, as well as uncertainties that could cause the outcome to dif fer  significantly . An economic slowdown or recession, or the arrival of a new competitor, are examples described under the  “Risk Management” section of this annual report that could have an impact on these statements. W e  believe these  statements to be reasonable and relevant as at the date of publication of this report and represent our expectations.  The Corporation does not intend to update any forward-looking statement contained herein, except as required by  applicable law . W e have included certain IFRS and non-IFRS earnings measurements. These measurements are presented for  information purposes only .  They do not have a standardized meaning prescribed by IFRS and therefore may not be  comparable to  similar  measurements presented  by other  public  companies. Operating  income before depreciation and amortization and associate's earnings is a measurement of earnings before  financial costs, taxes, depreciation and amortization  (EBITDA)  and associate's earnings. It is an IFRS measurement  and  it is presented separately in the consolidated statements of income. We believe that this measurement helps readers  of  financial  statements  to better evaluate  the  Corporation's operational  cash-generating capacity . ADJUSTED OPERA TING INCOME BEFORE DEPRECIA TION AND AMORTIZA TION AND ASSOCIA TE'S  EARNINGS,  ADJUSTED  NET EARNINGS FROM CONTINUING OPERA TIONS, ADJUSTED  FULL Y  DILUTED NET  EARNINGS  PER SHARE FROM CONTINUING OPERATIONS, ADJUSTED NET EARNINGS AND ADJUSTED FULLY DILUTED  NET EARNINGS PER SHARE Adjusted  operating  income before  depreciation and  amortization  and  associate's  earnings, adjusted  net  earnings from  continuing operations, adjusted fully diluted net earnings per share from continuing operations, adjusted net earnings  and adjusted fully diluted net earnings per share are earnings measurements that exclude non-recurring items. They  are  non-IFRS measurements. We believe that presenting earnings without non-recurring items leaves readers of financial  statements better informed as to the current period and corresponding period's earnings, thus enabling them to better  evaluate the  Corporation's performance  and  judge  its  future outlook.  The  President and Chief Executive Officer, and the Senior Vice-President, Chief Financial Officer and Treasurer of the  Corporation, are responsible for the implementation and maintenance of disclosure controls and procedures (DC&P),  and of the internal control over financial reporting (ICFR), as provided for in National Instrument 52-109 regarding the  Certification of Disclosure in Issuers' Annual and Interim Filings. They are assisted in this task by the Disclo sure  Committee,  which is comprised  of  members of the Corporation's senior  management. An  evaluation was completed under their supervision in order to measure the effectiveness of DC&P and ICFR. Based  on  this evaluation, the President and Chief Executive Officer and the Senior Vice-President, Chief Financial Officer and  T reasurer of the Corporation concluded that the DC&P and the ICFR were effective as at the end of the fiscal year ended  September 27, 2014 . 