Impairment  of assets Pension  plans and  other  plans Non-controlling  interests RISK  MANAGEMENT FOOD  SAFETY CRISIS  MANAGEMENT -  33 - 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  to the annual consolidated  financial statements.  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 to the annual consolidated financial  statements.  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 to the  annual consolidated  financial  statements.  The  Board of Directors, Audit Committee and Steering Committee monitor business risks closely. Internal Audit has the  mandate  to audit all business risks triennially. Hence, each segment is audited every three years to ensure that controls  have been  implemented to deal  with  the business  risks  related to its business area. In  the normal course of business, we are exposed to various risks, which are described below, that could have a material  impact on our earnings, financial position and cash flows. In order to counteract the principal risk factors, we have  implemented strategies  specifically adapted to them. W e  are exposed to potential liability and costs regarding defective products, food safety ,  product contamination and  handling.  Such liability may arise from product manufacturing, packaging and labelling, design, preparation, warehousing,  distribution  and presentation. Food products represent the greater part of our sales and we could be at risk in the event  of  a major  outbreak  of food-borne illness  or  an  increase in public  health  concerns  regarding certain  food  products. T o counter these risks, we apply very strict food safety procedures and controls throughout the whole distribution chain.  Employees  receive continuous training in this area from Metro's  L'École des professionnels . Our main meat distribution  facilities  are  Hazard Analysis and Critical Control Point ( HACCP) accredited, the industry's highest international standard.  Our systems also enable us to trace every meat product distributed from any of our main distribution centres to its  consumer point  of sale. Events  outside our control that could seriously affect our operations may arise. We have set up business recovery plans  for  all our operations. These plans provide for several disaster recovery sites, generators in case of power outages and  back-up computers as powerful as the Corporation's existing computers.  A  steering committee oversees and regularly  reviews all our recovery plans. W e  have also developed a contingency plan in the event of a pandemic to minimize its  impact. $^{(1)}$ 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"