The table below summarizes the final fair values of the assets acquired and liabilities assumed for all the acquisitions described above. 1 We paid the $167 million related to theScore on October 19, 2012. 2 Customer relationships are amortized over a period ranging from 5 to 10 years. 3 Broadcast licence is an indefinite life intangible asset. 4 Acquisition transaction costs for theScore include $17 million related to the CRTC tangible benefits commitments that were required as a condition of the CRTC’s approval of the transaction. 5 Goodwill related to other acquisitions was allocated to Media and Business Solutions. The table below shows the incremental revenue, operating income (loss), depreciation and amortization and restructuring, acquisition and other expenses for each acquisition since the respective dates of acquisition to December 31, 2013. 1 Excludes acquisition transaction costs. If all of the above acquisitions had occurred on January 1, 2013, we estimate our incremental revenue from these acquisitions would have been $172 million and incremental operating income would have been $3 million for 2013. The pro forma disclosures are based on estimates and assumptions we believe are reasonable. The information provided is not necessarily an indication of what our consolidated financial results will be in the future. There were no individually material business combinations or divestitures in 2012. In 2013, we incurred: The table below shows the additions to liabilities related to the restructuring, acquisition and other costs and payments made against the liabilities in 2013. The remaining liability of $63 million as at December 31, 2013, is included in accounts payable and accrued liabilities and other long-term liabilities. We expect to pay the remaining liability over the next two years. Final Fair Values of Assets Acquired and Liabilities Assumed 2012 Acquisitions NOTE 8: RESTRUCTURING, ACQUISITION AND OTHER EXPENSES Mountain Cable Blackiron theScore 1 Pivot Other Total Fair value of consideration transferred $ 398 $ 198 $ 167 $ 158 $ 40 $ 961 Cash – – 5 2 2 9 Current assets 3 4 12 6 – 25 Property, plant and equipment 53 35 11 58 1 158 Customer relationships 2 135 45 – 36 17 233 Broadcast licence 3 – – 104 – – 104 Current liabilities (5) (8) (6) (7) (2) (28) Other liabilities – – – (4) (3) (7) Deferred tax liabilities (44) (7) (7) (11) – (69) Fair value of net identifiable assets acquired and liabilities assumed 142 69 119 80 15 425 Goodwill $ 256 $ 129 $ 48 $ 78 $ 25 $ 536 Acquisition transaction costs $ 2 $ 1 $ 19 4 $ 1 $– $2 3 Goodwill allocated to the following segments Cable Business Solutions Media Business Solutions Multiple segments 5 Mountain Cable Blackiron theScore Pivot Incremental revenue $ 44 $ 27 $ 24 $ 8 Operating expenses: Operating costs 17 22 17 5 Restructuring, acquisition and other costs 1 – – 4 – Depreciation and amortization 24 7 3 3 Operating income (loss) 3 (2) – – As at December 31, 2012 Additions Payments As at December 31, 2013 Severances resulting from the targeted restructuring of the employee base $ 50 $ 53 $ (59) $4 4 Acquisition and other costs 3 32 (16) 19 $ 53 $ 85 $ (75) $6 3 GLYPH<129> $53 million of restructuring expenses related to severances resulting from the targeted restructuring of our employee base and to improve our cost structure (2012 – $89 million), and GLYPH<129> $32 million of acquisition transaction costs and other costs (2012 – $3 million). 2013 ANNUAL REPORT ROGERS COMMUNICATIONS INC. 105 Pro Forma Disclosures NOTES TO CONSOLIDATED FINANCIAL STATEMENTS