EFTA01382465.pdf

Amendment No. 3 to Form S-1 Table of Contents AB ACQUISITION LLC AND SUBSIDIARIES Notes to Consolidated Financial Statements Other Commitments In the ordinary course of business, the Company enters into various supply contracts to purchase products for resale and purchase and service contracts for fixed asset and information technology commitments. These contracts typically include volume commitments or fixed expiration dates, termination provisions and other standard contractual considerations. Note 17—Other Comprehensive Income or Loss Total comprehensive earnings are defined as all changes in members' equity during a period, other than those from investments by or distributions to members. Generally, for the Company, total comprehensive income equals net income plus or minus adjustments for pension and other post-retirement liabilities and interest rate swaps. Mile total comprehensive earnings are the activity in a period and are largely driven by net earnings in that period, accumulated other comprehensive income or loss ("AOCI") represents the cumulative balance of other comprehensive income, net of tax, as of the balance sheet date. AOCI is primarily the cumulative balance related to pension adjustments and interest rate swaps. Changes in the AOCI balance by component are shown below (in millions): Fiscal 2014 Interest Total Comprehensive Pension plan rate income floss) Including items swaps Other noncontrolling interests Beginning balance $ 17.8 $ — $ 0.2 $ 18.0 Other comprehensive income (loss) before reclassifications 120.7 (30.5) 2.5 92.7 Amounts reclassified from Accumulated other comprehensive income (loss) — 11.3 — 11.3 Tax (expense) benefit (61.4) (1.4) 0.4 (62.4) Net current-period other comprehensive income (loss) 59.3 (20.6) 2.9 41.6 Ending balance 77.1 (20.6) $ 3.1 S 59.6 Fiscal 2013 Interest Total Comprehensive Pension plan rate Income (loss) Including items swaps Other noncontrolling Interests Beginning balance $ — $ — $ — S — Other comprehensive income before reclassifications 29.5 — 0.2 29.7 Tax (expense) (11.7) — — (11.7) Net current-period other comprehensive income (loss) 17.8 — 0.2 18.0 Ending balance $ 17.8 $ - $ 0.2 S 18.0 Note 18—Subsequent Events The Company has evaluated all subsequent events as of July 7, 2015, which represents the date of issuance of these Consolidated Financial Statements. F-88 (Continued) hill). %kW V.. sce.go% A R: hi% es edgar data' 1646972 000119312515335826A900395dsla.htm110 14'2015 9:03:02 AM1 CONFIDENTIAL - PURSUANT TO FED. R. GRIM. P. 6(e) DB-SDNY-0081837 CONFIDENTIAL SDNY_GM_00228021 EFTA01382465