text: *We*,*us*,*our*,*Rogers*,*Rogers Communications*and*the Company*refer to 
  Rogers Communications Inc. and our subsidiaries.*RCI*refers to the legal 
  entity Rogers Communications Inc., not including our subsidiaries. RCI 
  also holds interests in various investments and ventures. 
  
  **Basis of Consolidation**
  
  *Subsidiaries*
  Subsidiaries are entities we control. We include the financial statements 
  of our subsidiaries in our consolidated financial statements from the 
  date we gain control of them until our control ceases. We eliminate all 
  intercompany transactions and balances on consolidation. 
  NOTE 1: NATURE OF THE BUSINESS 
  
  Rogers Communications is a diversified Canadian communications and 
  media group. Substantially all of our operations and sales are in 
  Canada. RCI 
  is incorporated in Canada and its registered office is 
  located at 333 Bloor Street East, Toronto, Ontario, M4W 1G9. RCI’s 
  shares are publicly traded on the Toronto Stock Exchange (TSX: RCI.A 
  and RCI.B) and on the New York Stock Exchange (NYSE: RCI). 
  
  *Business Combinations*
  We account 
  for acquisitions of subsidiaries using the acquisition 
  method of accounting. We calculate the fair value of the consideration 
  paid as the fair value at the acquisition date of the following: 
  (cid:129) assets given, plus 
  (cid:129) equity instruments issued, less 
  (cid:129) liabilities incurred or assumed at the date of exchange. 