14.  GOODWILL (CONTINUED): 15.  REVOLVING CREDIT FACILITY:   The methodology used to determine the FVLCTS is based on the market capitalization of the Company, determined  using the September 27, 2013 closing quoted market price of the Company’s shares multiplied by the outstanding  shares, adjusted to include a control premium.The quoted market price reflects the price to obtain a non-controlling  interest in the Company whereas FVLCTS reflects what a market participant would pay to obtain control of the  Company. Therefore, a control premium has been taken into account which reflects the synergies that a market  participant could realize in obtaining control of the Company.The control premium used for calculating the FVLCTS  at September 28, 2013 was 20% (September 29, 2012 - 20%).  The Company’s revolving credit facility of $200.0 million expired on June 28, 2013. On the same date, the Company  entered into a new revolving credit facility agreement for $150.0 million of available working capital from which it  can borrow at prime rate, Libor rate or under Bankers’ Acceptances, plus 20 to 200 basis points, based on achieving  certain financial ratios. Certain assets of the Company, including trade receivables, inventories and property, plant and  equipment have been pledged as security for the credit facility.The following amounts were outstanding as at: The Company’s exposure to currency and liquidity risk related to trade and other payables is disclosed in note 9.  The revolving credit facility expires on June 28, 2018.As at September 28, 2013, an amount of $50.0 million is shown  as non-current.  16.  TRADE AND OTHER PAYABLES:  Rogers Sugar Inc. 80 September 28, September 29,  2013 2012 $ $ Trade payables  17,810 25,753 Other non-trade payables  3,669 4,111 Personnel-related liabilities  7,710 8,462 Dividends payable to shareholders  8,470 8,469 37,659 46,795 September 28, September 29,  2013 2012 $ $ Outstanding amount on revolving credit facility: Current 25,000 60,000 Non-current 50,000 – 75,000 60,000 Notes to CoNsolidated FiNaNCial statemeNts (In thousands of dollars except as noted and per share amounts)