text: **Discontinued Operations**
  A discontinued operation is a component of our business that has 
  operations and cash flows that are clearly distinguished from the rest of 
  Rogers and: 
  (cid:129) represents a separate major line of business 
  (cid:129) is part of a single coordinated plan to dispose of a separate major 
  line of business, or 
  (cid:129) is a subsidiary we have acquired with the intention to re-sell. 
  
  When we classify a component as a discontinued operation, we restate 
  our comparative income and comprehensive income as though the 
  operation had been discontinued from the start of the comparative 
  year. 
  
  See note 6 for information about discontinued operations. 
  
  **New Accounting Pronouncements Effective in 2013**
  We adopted the following accounting changes 
  consolidated financial statements on January 1, 2013. 
  (cid:129) IFRS 10, Consolidated Financial Statements 
  (cid:129) IFRS 11, Joint Arrangements 
  (cid:129) IFRS 12, Disclosure of Interest in Other Entities 
  (cid:129) IFRS 13, Fair Value Measurement 
  (cid:129) IAS 19, Employee Benefits (2011) 
  (cid:129) IAS 28, Investments in Associates and Joint Ventures 
  (cid:129) IAS 36, Impairment of Assets 
  
  for our 2013 