Notes to Consolidated Financial Statements

Complete Notes to Consolidated Financial Statements

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Note 1. Summary of Significant Accounting Policies

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Note 2. Implementation of New Accounting Standards

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Note 3. Goodwill

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Note 4. Restructuring and Other Charges

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Note 5. Goods and Services Tax (“GST”) and Provincial Sales Taxes (“PST”)

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Note 6. Collective Agreement

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Note 7. Interest Expense

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Note 8. Income Taxes

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Note 9. Basic and Diluted Net (Loss) Earnings per Common Share

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Note 10. Cash, Cash Equivalents and Short Term Investments

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Note 11. Credit Card Receivables

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Note 12. Inventory Liquidation

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Note 13. Fixed Assets

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Note 14. Other Assets

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Note 15. Employee Future Benefits

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Note 16. Long Term Debt

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Note 17. Other Liabilities

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Note 18. Common Share Capital (authorized – unlimited)

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Note 19. Stock-Based Compensation

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Note 20. Financial Instruments

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Note 21. Contingencies, Commitments and Guarantees

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Note 22. Related Party Transactions

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Note 23. Subsequent Event

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Note 24. Other Information

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Loblaw Companies Limited Annual Report 2006