(Millions of dollars, unless otherwise indicated) September 27, 2014 and September 28, 2013 Notes to consolidated financial statements  In  the normal course of business, the following  transactions have  been  entered  into with  related  parties: Compensation  for  the  principal  of ficers was  as  follows: The  Corporation  aims  to maintain  a  capital level that  enables  it to meet several objectives, namely: In its capital structure, the Corporation considers its stock option and PSU plans for key employees and of ficers.  In  addition, the  Corporation's stock redemption  plan  is one  of  the tools it uses to achieve its objectives. The  Corporation  is  not subject to any capital  requirements  imposed  by  a regulator. The  Corporation's fiscal  2014  annual  results  regarding its capital  management  objectives were as follows:  The  capital management objectives remain the same as for the previous fiscal year except for the total annual dividend  with a  target of 25%  instead  of 20%. - 80 - • a  dividend representing 21.8 %  of net earnings, excluding non recurring items, for the previous fiscal year ( 18.7%  in 2013 ). • a BBB credit rating  confirmed  by S&Pand DBRS  (same  rating  in  2013); • a non-current debt/total capital  ratio  of 28.0% (18.8%  as  at September 28, 2013); • Paying  total annual dividends representing a range of 20% to 30% of the prior fiscal year's net earnings, excluding  non recurring  items, with  a  target of 25%. • Maintaining  an  adequate  credit  rating to obtain an investment grade rating for  its  term notes. • Striving  for a percentage of non-current debt to total combined non-current debt and equity (non-current debt/total  capital ratio)  of less than 50%. 2014 2013 Sales Services received  Sales Services  received Joint venture  — 11.3 — 10.0 Companies controlled by a member of  the Board of Directors 29.1  —  28.7 — 29.1  11.3  28.7 10.0 2014 2013 Account  receivables Account  payables Account  receivables Account  payables Joint venture  1.4 (0.8) — (0.5) Companies controlled by a member of  the Board of Directors 1.0  —  1.0 — 2.4  (0.8)  1.0 (0.5) 2014  2013 Compensation and current employee benefits  2.4  2.7 Post-employment benefits 0.7  0.8 Other long-term benefits 1.7  1.5 Share-based payment 4.3  3.6 9.1 8.6 29. MANAGEMENT  OF  CAPITAL