Notes to consolidated financial statements  September 27, 2014 and September 28, 2013 (Millions of dollars, unless otherwise indicated) The financial instruments' book and fair values were as follows: The  event after the reporting period  is  not taken into consideration in  the  above table  (see  note 31). The  foreign exchange forward contracts, classified as “Financial assets or liabilities at fair value through net earnings”,  are  not shown  in  the above  table,  as they are insignificant in  value. The fair value of loans to certain customers, revolving credit facility and loans payable is equivalent to their carrying  value  since their interest rates are comparable to market rates. The Corporation categorized the fair value measurement  in Level 2,  as it is derived  from  observable  market  inputs. The  fair value of notes represents the obligations that the Corporation would have to meet in the event of the negotiation  of similar notes under current market conditions. The Corporation categorized the fair value measurement in Level 2,  as  it is derived from  observable  market inputs. The  fair value of the non-controlling interest-related liability is equivalent to the estimated price to be paid which is based  mainly  on the discounted value of the projected future earnings of Adonis, Phoenicia and Première Moisson at the date  the  options will become exercisable. The Corporation categorized the fair value measurement in Level 3, as it is derived  from  data that is not observable. The projected future earnings of these entities are measured again at each period using  a strategic development plan with a weighted annual growth rate of 9.6 %  as at September 27, 2014 . A  1% increase in  these  earnings would  result  in  a  $2.1 increase  in the  fair value  of  the  non-controlling interest-related liability . The  changes  of  the non-controlling  interest-related liability were  as follows: 2014  2013 Book value Fair value Book value Fair value Other financial assets Loans and receivables Loans to certain customers  (note 13)  29.2 29.2 25.8 25.8 Non-controlling interests Financial liability held for trading  192.2 192.2 160.5 160.5 Debt  (note 21) Other financial liabilities Revolving Credit Facility  391.7 391.7 — — Series A Notes  200.0 206.6 200.0 211.5 Series B Notes  400.0 454.1 400.0 417.3 Loans  32.4 32.4 28.1 28.1 Obligations under finance leases  36.9 40.8 39.0 43.9 1,061.0  1,125.6  667.1 700.8 30. FINANCIAL  INSTRUMENTS F AIR VALUE 2014  2013 Balance – beginning of year 160.5  139.3 Issuance through business combinations  (note 5)  22.0  — Change in fair value 9.7  21.2 Balance – end of year 192.2 160.5 - 81 -