text: We use estimates that are inherently uncertain in the following key 
  areas: 
  (cid:129) considering inputs to determine the fair value of assets acquired and 
  (see*Basis of*
  
  **Statement of Compliance**
  We prepared our consolidated financial statements according to 
  International Financial Reporting Standards (IFRS) as issued by the 
  International Accounting Standards Board (IASB). Our Board of 
  Directors approved the consolidated financial statements for the years 
  ended December 31, 2013 and 2012 on February 12, 2014. 
  
  liabilities 
  *Consolidation*, above) 
  assumed in business  combinations 
  
  (cid:129) considering industry trends and other factors to determine the 
  estimated useful lives of property, plant and equipment (see*Property,*
  *Plant and Equipment*, below) 
  
  (cid:129) capitalizing direct labour, overhead and interest costs to property, 
  plant and equipment (see*Property, Plant and Equipment*, below) 
  (cid:129) determining the recoverable amount of non-financial assets when 
  
  NOTE 2: SIGNIFICANT ACCOUNTING POLICIES 
  
  testing for impairment (see*Impairment*, below), and 
  
  (cid:129) measuring the fair value of derivative instruments (see note 20), 
  pension obligations (see note 22) and stock-based compensation 
  liabilities (see note 24). 